App" N' 2i, Appx N ® 22. App* N° 19 & 20. Au6tions,& c.] ON F E E S , G R A T U I T I E S , & c. ' 21 that they, whole duty it was to examine and to check them, were either indifferent to or not more converfant with the fubjeCt. In ex- cufe for thefe dcfcds, it cannot be alledged that the regulations are difficult to be underftoo !, nor that thev are new to the department The frauds on this branch of the Revenue are committed, either by pro- curing Paper to be fraudulently marked with the Officer's Ramp, by counterfeiting the impreffionof the ftamp, or by felling Paper unmarked with any ftamp whatever. The latter practice both is, and we are aware may be carried on to a certain extent, in defiance of the utmoft exertion to fupprefs it, more elpecially in obfcure places, and by the pooreft claffes of fociety; with refpeCt to this, therefore, we have only to recommend, that activity and diligence on the part of the Officers fhould be encouraged and enforced. The other two can feldom be ac- complished but by connivance with or through the inattention of the Officers in charge, who, as we are informed, frequently imprefs the Ramps without troubling themfelves to afcertain the number of fheets fo Ramped, in any other manner than from the declaration cf the Trader; frequently forbear to charge the Duty on fuch as have been ftamped, or ftamp them with fuch hafte and negligence as to render the mark indiftinguifhable from the coarfeft imitation; and not unfrequently fuffer the Stamp to remain in the Trader's hands to be ufed at his difcretion. The enly practicable check to the commiffion of thefe frauds ( for we abandon all idea of fubjeCting Paper- hangings to a Stamp Duty during the continuance of an AfTeifment in reflect of the tables) is we appre- hend to be found in the propofal, for affifting the regulations now in App1 N* 25 force, by confining the Paper- ftainers to the ufe of Elephant paper only for ftaining, and by making him accountable for Duty on all fuch received into his flock. The Notices and Permits which hitherto appear to have have had fo little effeCt, could then, by comparifon with the entries of the ftock- books effectually determine the quantity of raw flock that ought at any time to be on band, and would at the fame time give a O J ' O considerable check to the practice of putting up unftained Paper, and colouring it upon the walls, for the purpofe of evading the Duty. From the evidence before us, we are inclined to think that no objection to this App1 19& 22 propofal can be founded, either on the nature of the Paper- ftainers trade, or the price of the article he is accuftomed to make ufe of. Both Elephant and Lapping- paper may be, and it feems are manufactured of equally inferior qualities, and the difference in price is counterbalanced bv the advantage in dimenfions. The Lapping might be confined to the ordinary purpofes of interlining, & c.; and if under any peculiar • circumftances the ufe of Elephant fhould be requifite, it might be per- . mitted, on giving lpecial notice to the Officers in charge, in order that they might look to the due difpofalof it. Such regulations it is urged, App* N° 22. together with a provifion requiring the frame mark to be carefully and diftinCtly impreffed ( I'o as to bs at once difcernable) and to contain the name of the Trader < n whofe account it was ufed, woulchboth enable and oompcl the Officer to keep an effectual check on the licenfed Paper- ftainer, and affift in the detection of the unlicenfed, whofe practices are alike injurious to the interefts of the Revenue and the fair Trader; under fuch regulations, the prefent fyftem of charging the Duty by a monthly F AifefTment,