132 ( Ireland.)— ItIFTH REPORT of THE COMMISSIONERS [ Appendix i i § constituted a misdemeanour, and incurs the penalties of that offence; with this provision we deem it essential to guard also the collection of the Malt duty. At the same time, however, that we offer this recommendation, we are fully sensible of the necessity of that increase of salary which we have already suggested in our Report on the Distilleries• In that Report, we have stated our conviction, that the fees received by the Officers in most cases exceeded those acknowledged to us in their examination, and in that conviction we have been since fully confirmed by the admission of a Gauger, who made an unsolicited and voluntary confession of his having received, during 14 months that he was in charge of a Distillery in the district of Dublin, upwards of £ 1,100, though, in a previous examination, he had deposed to the receipt of no gratuity, fee, reward, perquisite, or emolument, of any nature or kind whatsoever, other than a sum of about 72 Guineas, and a few gallons of Spirits annually. This Officer having alledged as a palliation for his conduct, that he had been instigated by one of his superior Officers to defeat our inquiries by evasion or suppression of the truth, we deemed it our duty to examine into Appendix, Nos. 35, the transaction; and we regret extremely that our investigation has afforded 3< 5,37 » 38,& 39- strong grounds for believing that the charge is but too well founded. Office of Enquiry, Sackville Street, Dublin, 2id Sept. 1807* J. S. ROCHFORT, FRED. GEALE, ROBERT ALEXANDER, CHARLES SAXTON, ( L. S.) ( L. S.) ( L. S.) ( L. S.) CHAS. STEWART HAWTHORNE, ( l. s.) APPENDIX •