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The Seventh Report Fees, Gratuities, Perquisites Ireland


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The Seventh Report Fees, Gratuities, Perquisites Ireland

Date of Article: 31/01/1809
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2 3 App* N° 2U App* N° 22. . J4& 15 eh. 11. e. g. 14 & 15 Ch. II. c. 9. Howard, Vol. 1. p. 64. 1 '"' { Ireland.)— Seventh REPORT or THE COMMISSIONERS [ Excife. Afferent, according to the number of tables worked within any month, might admit of fome relaxation, and Paper- ftainers mignt be relieved from a mode of charge which they reprefent as vexatious and bur- thenfome, alledging that they are frequently precluded from employing at the tables workmen for whom they happen to have no other occupation, - fince, if a new table be fet at work, a whole month's charge is incurred, though a few days only fhould be wanting to conclude the month; and . again, if in other parts of their bufinefs an addition of hands were re- quired, they cannot be taken from the tables, without the danger, under the monthly Affeffment, of incurring a charge of Duty, that would exceed the rate of 1 id. per fquare- yard upon the Paper a& ually made. In lieu of this AiielTment, in its prefent Ihape, the Traders whom we have examined, concur in propofing the lubftitution of an independant charge by way of Licence, to be impofed on all Stainers of Paper, to be payable in fuch proportions, and at fuch intervals as the prefent charge by Affeflment; and that no perfon, intending to follow the occupation honeftlv and confcientioufly, would have reafon to complain, if fuch Licence Duty were fixed at 100 per annum. How far this opinion is rightly formed, fo far as it regards the lower clafs of Traders, we do not feel competent to determine; but we apprehend that this or fome fimilar regulation might be adopted, without incurring additional riik; fince the facility with which the tables of Paper- ftainers are prepared and again uncovered, that is rendered apparently unfit for ufe, will always render the ftate in which they may be found at the Officer's vifits, a very imperfeft and fallible criterion of the charge that may have been incurred, and give conftant opportunities of converting the notices of . difcontinuance to inftruments of extenlive fraud. TOBACCO. AN Excife Duty of one Shilling in the pound flerling, on the value of all Tobacco imported, to be paid by the firft purchafer from the Importer, or by the Importer, if a retailer or confumer, formed a part of the here- ditary Revenue of Excife granted . to the crown in the reign of Charles II. Tobacco was alfo fubjeft to a Cuftom Duty after the fame rate, and by an A& of 7 Will. 111. impofing an additional Import Excife Duty of \ d. per lb. weight, it was declared, that under any previotfkAdt," 110 greater fum than id. per lb. weight, had been or was payable, on any account whatfoever on Tobacco imported into Ireland. In confequence of the inconvenience attending the mode of levying the Import Excife, an agreement was concluded in 1679 between certain wholelale import- ing Merchants, and the Commiffioners of the Revenue, by virtue of a power contained in their patent, that prompt payment fhould be made of the Import Excife, and additional Duties by the Importers, in confi- deration of an allowance of£. 10. per cent, of the Duties on Wines and Tobacco, and of £. 6. per cent, of the Duties on all other o- 0ods. lheadvantagesrefulting, both to the crown and the fubjea, from this arrangement, which was at firft temporary, and extended only to fuch Importers 1
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