alt-] ' on FEES, GRATUITIES/ mated consumption of the Breweries will give an annual consumption of Malt in Licenced Breweries and Distilleries, amount- ingto - - - - 1,097,759 barrels but the Quantity brought to charge, on an average of ' A endix No 2 years ending 5th January 1807, amounted to no ^ ^ more than - 711,166 barrels. Which, deducted from the above, will leave - 386,593 barrels, as the quantity of smuggled Malt used by Licenced Brewers and Distillers. Some deduction, however, must be admitted on account of the use Nos ^ SfnfS, of Raw Corn in the Breweries, a practice of late introduction, and of no * 3 » & H- inconsiderable extent, although it may not yet have become [ general. It would not, however, be easy for the Licensed Manufacturer to evade the Duty, unless he were seconded by the connivance and corruption of the Officers employed to check and controul him ; for such is the nature and length of the process, that honesty and attention in observing and enforc- ing the provisions of the law, would, without great knowledge or expe- rience, be sufficient to detect the clandestine manufacure of so bulky an article in some stage of the operation. The restrictions of the Law, therefore, numerous and minute as they appear to be, will, we think, at present admit of little change or relaxation. In the 12th year of the Reign of Queen Anne, an Act was passed in BritilhAft England for charging and securing a Duty on Malt; and the regulations 12 Anne » c* which were then established have, with some few alterations and addi- tions, continued to be the Law of that part of the United Kingdom. The first Irish Act for regulating the Trade of a Maltster, and securing iriih Aft, the Duties on Malt, which passed in the year 1785, adopted the same 25Gco, III'c system, viz. that of survey, and substantially the same regulations. By this Act it was provided, That no Maltster should make or expose to sale any Malt, without having first registered with the Commissioners of the Revenue, or other proper Officers, his name, place of abode, and premises, and the dimensions of the several floors in his Malthouse or Malthouses, specifying the number of square feet which they contained, and also the dimensions of the several steeps or cisterns therein, and the quantity of Barley which each was capable of containing; and that no registry of any Malthouse to be afterwards erected, should be received, unless the cistern or steep was sufficient to contain 25 barrels of Barley at the least, nor un- less the Malthouse contained after the rate of 2,600 square feet of grow- ing and drying floors, and 324 square feet of kiln floor, for every 25 bar- rels which the steep was capablc of containing; that no Maltster should alter or make use of any utensil, kiln, floor, or other place, without first ' riving notice to the Collector of his district 3 that no maltster should begin to wet Corn, except between the hours of 4 in the morning and 9 in the after- noon, nor without having given 24 hours previous notice to the Officer in cities or towns, and 48 hours previous notice in the country, under a pe- nalty of £. 100that all Corn making into Malt should be charged by gauge only j that Maltsters should be allowed 4 bushels for every 20 bushels of Corn charged while steeping, or on the floor, within 30 hours after be- ing thrown out of steep, provided that it had continued covered with water for 40 hours at the least 5 that 12 stones of Malt shold be taken to be a ,7 - B barrel;