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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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25 « f them is ftated to have been found practicable in two ways. 1 ft. By procuring Licences in the names of fictitious perfons, and on fictitious fecurities ; and 2dly, by pretending the lofs of the Certificates of Licence. Although the Returns of the Importer fhew a regular fale in both inftances, they cannot be made to eftablifh a charge againft the purchafer; as in the one he is a feigned perfon, and in the other can fcreen himfelf from payment, by infilling that the Certificate has been fraudulently ufed, while out of his poffeffion. But fuch frauds cannot be extenfive in their opera- tion. The Colleaor, whofe duty it is to make himfelf acquainted with the circumftance and filiation of each perfon applying for a Licence, and with the folvency of the fureties, may in a fingle inftance be deceived, and licenfe a fiaiticus pcrfon; but a frequent and fuccefsful recurrence of fuch irnpofitions, could only be imputed to neglea; and in order to render Manufaaurers more careful of their Certificates of Licences, and preclude the pretence of their being loft, the due return and production of them according to Law, at the clofe of the year, might be made a part of the condition of their bonds. On opening any package of Tobacco, the Manufaaurer is required to 37 Geo. in. e. 42. ftate in writing to the Officer, the quantity intended for each fpecies of manufaaure, and it is the duty of the Officer to have each parcel weighed in his prefence, before any part fhall be worked, or put in cafe, or be ftripped from the ftock or fpun, and to take and keep an account thereof. In Ireland Leaf Tobacco is commonly manufaaured into Rolls,, de- nominated according to their quality, either Cane or Pigtail ( which latter is made of finer Tobacco); and into Snuff; but it is the praaice of Manu- Appx N* 3r. faCturers dealing exte'nfively in Snuff, to manufaaure Tobacco intended Appx for SnufF, alfo into Rolls, by which means they are enabled to preferve a large quantity ready for ufe, without the hazard of its being injured. While the Leaf Tobacco is in a ftate of preparation for either Rolls or Snuff, it is faid to be in cafe, and the Manufaaurer is required to lav all 37Geo. ni. c. 42. Tobacco intended to be put into cafe, in wooden frames or boxes called Cafes, which he is directed to provide for that purpofe, and to place the fame therein in the day- time, in the prefence of the Officer, immediately after weighing, and not to add thereto, or take out and repack, unlefs in his prefence. Notwithftanding thefe provifions, it appears that the App* N° 32. Officers are never prefent when the Tobacco is put in or taken out of cafe; and that though the ufe of frames is calculated to afford them conliderable aid in dbteaing fraudulent increafes, the Tobacco denominated in cafe is AnpTN0 33& 34,, generally permitted to lie in heaps or loole parcels on the floor. In excufe for this dilobedience to the Law, an inferior Officer alledges, that it could not be enforced without confiderable injury to the Manu- AFP* 34- faCturer, as Tobacco is liable to become damaged by being clofely packed, particularly in warm weather; but this reafon feems inapplicable to Tobacco in Snuff cafe, as when intended for Snuff it is generally prepared in large quantities, and requires a confiderable degree of fermentation to render it fit for that purpofe; and if the reafon be applied to Tobacco in cafe for Roll, it is met by the confideratiori, that the Manufaaurer can regulate its quantity and continuance in that ftate at his option, and if be finds it neceffary, is empowered by Law to unpack it in the prefeuce • •• is- G of
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