AuClIons, & c.] o N' FEES, GRATUITIES, & c. It is obferva'ble, that - although the practicability of this order is only • in part impeached, that the obfervance of it lias been entirely difre- • garded, a confequence which neither the tenor of the Memorial, nor any acquiefcence in the prayer of it, feems to warrant- The requisition on the part of the Manufacturers profeffes only to feek, that the entries made by . them ( hall be considered as lu- f Sclent, if infteadof relating to the day when any quantity of Paper is " made" they have reference only to the time when it is " complete and finilhed," and gives it further to be underftood, that fuch account can only be had " when Paper is made up into reams " or bundles." Before Paper can be put together in this fhape, it is ne- < celfary that it be divided into quires, and it is in this ftate that we . ap- prehend there would be no difficulty in afcertaining the quantity made, and to this ftate that the regulations were intended to apply, and not to any crude and unfinifhed ftate of the manufacture.; and we muft add, that this too is the ftate in which the c land eft ine removal can moft readily he effected. The fame inefficient realoning, that is dilclofed in the Memorial, is called in to juftify the £ otal difregard of that falutary provifion of the Law that directs all Paper, which - at the end of every quarter of the year fhall have been made, but not brought to charge, i. e. according to what we conceive to be the moft obvious ConftruCtion, made up into quires, and fit to be put into reams or bundles, to be pro- duced to, and weighed off in the prefence of the Officer in charge; whatever queftion may be. made refpeCting the interpretation of the Law, its practicability in the view we take- of the fubjeCt cannot be denied, and to this view, we fubmit that the letter of- the Law, if neceffary, fhould be made to conform; for, fo long as thefe regulations, refpeCting which it. feemed rcqiulite to be thus particular, continue to be inoperative, the Ma- nufacturer will manage to keep up the agreement lo uniformly obfervable between the monthly charge by Afieffinent, and the Duties charged per pound weight, whilft the difficulty of afcertaining in what cales the conformity is- the rel'ult of fraud, will be proportionably increafed. If '. the confumption of fmuggled Paper is not dilputed, one objeCt of this management is no longer doubtful, and we are left to infer, either that the AtTeftment is inadequate, or that the power of difcontinuance has been . abufed. For the lecuritv of the Revenue againft abufes of the liberty of difcontinuin°;, the Le< nflature feems to have contemplated a J O7 O fufficient provilion, iu the previous notices that are required ; and, in order to. render them effectual, has direCted that they fhould be fervecl at the office of the ColleCtor of the DiftriCt .( where alfo the regiftry of - every Manufacturer is depolited) as well as on the Officers immediately in charge. The praCtice, however, appears to have been little con- fonant to the directions; as from the returns made to us of the notices of difcontinuance ferved on the ColleCtor of Dublin county by Paper ManufaCturers, we find, on comparing them with the ftock- books, that this fervice has in many inftances within the two laft years been omitted. The danger of omitting to lerve notices of difcontinuance upon the Col- lectors, a practice which, as it has obtained in the county of Dublin, - we conceive to be equally prevalent in the diftant DiftriCts, may per- haps be conlidercd as counterbalanced by the fervice on the Surveyor, and App* is'* ij. App* N° 14.