Auctions, & c.] ON F E E S , G R A T V I T I E S, & c. The Officers indeed profefs to have all Leaf Tobacco weighed out for manufacture in their prefence, but- it is generally admitted that in all other ftages of the procefs, they depend upon the declaration of the Manufacturer for the accuracy of the feveral accounts, which they Hate it to be their duty to keep, and it is certainly true that they arc not regularly furnifhed with written or printed inftru& ioris on the fubjeCt. It has been fuggefted to us by fome of the moft refpeftable perfons of the trade, that the clafs of fmaller Manufacturers in many inftances pro- cure their Licences, rather for the purpofe of covering a traffic in Imuggled Tobacco, than with any hope of deriving a livelihood from the fair and legal profecution of the trade. It feems probable, that in order to meet this abufe of the Licence, Manufacturers were charged by an AC! palled in the year 1788, jwith the Duty for Excife for not lefs than 8,000 lbs. weight of Tobacco per annum, viz; for 2,000 lbs. in each quarter of the year; this charge was fubfequently raifed to 3,000 and 4,000 lbs. weight per quarter for each 1 able tiled within that period, but at length in the year 1793 was altogether difcontinued. In the Appendix will be found an account of the number of Tables licenfed, the quantity of Tobacco brought td charge, and the average quantity per Table manufactured in the year ending 5th January 1807. Although this account gives fome inftances of an average much under the loweft rate of the above- mentioned AfTeflments, we do not find them fufficiently numerous to warrant us in recommending the revival of a fyftem of charge, that cannot fail to prefs hard upon the little Trader, and would moreover militate againft the meafure of collecting both Duties, viz. the Duties of Excife and Cuftoms, before the commoditv is removed from the Kings warehoufes, a meafure J O ' which is lanCtioned by the practice and experience of Great Britain, and to which die taking away the fhort credit of feven days at prefent allowed to the Manufacturer for payment of the Excife Duty, can fcarcely, we apprehend, be conlidered as offering a ferious obftacle. Apr* 33. - 7 34- App* N ® 35, 28 Geo. III. c. J 30 Geo. til. c. 12. 3} Geo. III. c. 11. Appx N° 36. LICENCE DUTY. THE Duties on Licences are now wholly received by the " Stamp Office; yet feveral of them ftill continuing to be iffued by the Board of Excife, they leem properly to have place in this part of our Inquiries. The jnterpofition of the Stamp Office feems to have been firft introduced by anACI plifTed in the year 1804, empowering the Clerks of the Peace to grant Licences for the lale of Spirituous Liquors. In the year 1805, a Stamp Duty was impoled on feveral other Licences, and the receipt of the Duty became vefted in the Stamp Office, while the power of granting the Licence was continued to thfe Excife. An ACt of the following year extended the authority of the Stamp Officc, as well to the granting of the Licence, as to the iffumg of the Stamp for the lale of Spirits by re- tail ; directing, that 011 the production of the Magiftrate's certificates, approving the Perfons by whom Licences were required, and ftating that the requifite lecurities had been entered into, to the Officers appointed by the Stamp Office, thefe Officecs fhould ifTue the Stamp arid Licence, and make a monthly Return to the Commiflioners of Excife 44 Geo. III. c. IOJ. 45 Geo. III-. c. 20. 46 Geo. III. c. 7 © .