Appendix, Nos. S. & 34. M a I t l on PEES, GRATUITIES, fee. granted by the Mak Gangers, in consequence of which order, the duty of this office with respect to Malt permits ceased, and the Stock offices have l^ ffTt COmiTd tG ke* P a similar aCGOUnt to that which existed in the Malt Permit office. If the transfer of this business from the Malt Permit office to the Malt Gangers, afforded facilities to the Traders it would certainly be an argument in favour of the change ; but we under- stand from some of the most respectable of them, that it would be more convenient to apply for permits at some fixed place, where constant and regular attendance could be given, than to have recourse to the Officers of the walk, who must necessarily be often absent from their places of abode in the discharge of their various duties: since the change therefore appears to want the recommendation of convenience, and to leave much to the diligence and discretion of inferior Officers, we cannot but view the altera- tion as tending rather to weaken, than to increase the security of the Revenue, so far as that security depends , on the efficacy of permits. If permits were issued from an office under the superintendance and direction of a responsibleOfficer, whose course of duty would present fewer occasions of familiarity or intercourse with the Trader, it may be reasonably expected that instances of collusion would less frequently occur, whilst the same establishment which we have recommended for the granting of permits 5th Report, p. 156. for the removal of Spirits, might, with little additional expence, and with equal advantage, be made also to controul the issue of Malt permits. The restoration of this office ought not however, we think, to interfere with the Malt Permit office established on the Quay, which seems well adapted for the convenient discharge of vessels. On this subject of unlicensed Malting we have few Observations to make. The prevalence of this illicit manufacture will always be commen- surate with the extent of unlicensed distillation, and whatever tends to the suppression of the one, will produce a proportionate effect upon the other. The success however attending the exertions of the Inspecting Officers sent down from time to time into the counties where these illegal practices prevail, manifests a want of that zeal and energy in the stationary Officers, which a more watchful superintendance would infuse into their conduct. Some assistance towards the suppression of this illegal manufacture might perhaps be gained, by investing alljustices of the Peace with the power ( at present confined to the Officers of Excise) of seizing Malt unprotected by permit, or certificate. Such however is the nature of the process, and so long the time requisite for making Com into Malt, that vigilance and fide- lity on the part of the officers could not, we think, fail to insure such fre- quent detections, as in the end to supersede the necessity of further Legisla- tive provisions ; while a general relaxation with respect to the duty and discipline of the department prevails, a change of conduct is hardly to be expected. The amount of the Fees that appears to have been paid by Maltsters is so little to be accounted for upon any of the reasons urged to us by the Officers receiving them, that we know not how to divest ourselves of the impression, that, although not directly taken as the price of connivance and corruption, to their influence must in great measure be attributed thatde. reliction of duty which so generally prevails. By the Distillery Law, the acceptance of any fee, reward, or emolument, By any Officer of Excise from a Distiller, under any pretence whatsoever, 17* E is