Nos. 31, 32.] ON FEES, GRATUITIES, .-( Malt.) 49 No. 31. The Examination of Mr. THOMAS VICARY; taken on Oath, the 16th of April and 19th of June 1807. This Examinant faith, That he is at prefent in charge of the North Eaft Divifion Permit Office. In May 1802, he was appointed to the charge of the Malt Permit Office then eltabhffied in Dublin. All Permits for the removal of Malt from veffels, from Maltfters and factors ( tores, and from the ftocks of Brewers and Diftillers to their kieve< were iffued from that Office, till about the latter part of the year 1802, when the itiuing of Permits for the removal from veffels was taken from this Office, and tranf- ferred to an Office on the quays. This was done as well upon the Application and to the convenience of the Traders, as alfo for the better protection of the Revenue, He believes that in March 1805, the Board ordered that all Permits for the Removal of Malt to the kieves of Brewers and Diftillers, fhould be granted by the Malt Gaugers in charge of the Brewers and Diftillers ftocks of Malt, and that all Permits for Malt received by Malt FaCtors, Brewers, and Diftillers, whether Coaftways or from the Country, fhould be delivered] to the Stock Officers, who were to grant the proper Certificates ; fuch Certificates to be produced at the Malt Permit Office, from whence Permits were to iffue ( except the Permits to Brewers and Diftillers kieves) for any fubfequent removal. He believes that in Auguft 1805, the Board ordered Malt Permits of every defcription, fave from the Office on the quays, to be granted by the Stock Officers ; in confequence, the Malt Permit Office under charge of Examinant ceafed to do any duty. When this Office was efficient, an account was opened in it for every dealer in Malt. In the Factor's account the credit for Permits was efta- blifhed from the Permits lodged for the Malt received, and the Certificates granted thereon ; the debit was entered according as Permits were given for the removal of the Malt for which Certificates had been obtained. The credit fide of the Maltfter's account was eftablifhed from the monthly charge vouchers returned to the Collector's Office ; and the debit fide from the Permits granted ; but no Permit was granted to Maltfters, unlefs the Collector's receipt for the duty was produced. The accounts of Brewers and Diftillers, for fuch Malt as they received, were made up in the fame manner as the FaCtors; and for fuch as was their own Manufacture, in the fame manner as the Maltfter's. Befides keeping thefe accounts, and iffuing the Permits Examinant was directed occafionally to vifit the Dealer's ftocks, and to take an ac- count of the fame, which he did by gauging, and when ground, by weighing the Malt found in flock. If the quantity on hands was found to be lefs, or to exceed, the credit in his Office- book, he noted any deficiency in the account, and made a return thereof to the Surveyor General, for the purpofe of his direding a profecution. When any excefs appeared, he laid the excefs under feizure; but, in both cafes made a reafonable allowance to cover any inaccuracy in the gauge. At this time, he believes, the Officers in charge of Malthoufes took an account only of the Corn in procefs ; but kept no account of the dry ftock, nor were they furniihed with any regular account of the Permits iffued at the Office of Examinant; but they might have had excefs to fame if they chofe. Examinant underftands that, with the exception of the Quay- office, for the^ dis- charge of cargoes, all Permits for the removal of Malt are now granted by the Malt Gaugers of the refpedive walks. ^ Vicary J. S. Rochfort, Fred. Geale, Robert Alexander, Charles Saxton, Cha. Stewart Hawthorne. No 32. EXCISE. Extraft from the Board's Minute, 12th March 1805. « That the Malt Gaugers fhould be the only Officers to have cognizance of the Stocks of Malt belonging to each Brewer, DifhUer, or Malt Fader; and thatall