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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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Auaions, & c.] ON FEES, GRATUITIES, & c. by Auaion within the eitv of Dublin and its limits, which were for- merly made in the Colle& ors Office, in the intercourfe eftablifhed be- tween the Offices of Examiner of Excife and Examinator of Auaion Duty, and, laftly, in the fuperintendance of the Duties arifing from country Sales. This arrangement, fo far as it regards the Dublin Auctions, appears to appoint the Examinator to fun& ions executed in all other branches of the Excife by the Colle& or; and with reipecl to country Auaions, to appoint him to the performance' of fuch, that more properly belong to the office of the Examiner of Excife, and, in fa61, continue to be executed by him. There is, however, ftrong evidence before us, in the account of the produce of thefe Duties in the feveral Diftridts of Ireland for feven years, ending 5th January 1808, that in manv cafes the Collectors muff have been moft fhamefullv neelisrent; ' J o o 1 for inftance, in the great commercial citv of Cork, for the year 1805, the produce was but three Shillings, though there were in that year in faid Diftria 26 Auctioneers licenled ; and in other Diftrhfts of com- mercial importance, either there was no produce, or fome trivial lum was returned as the produce. Though we cannot, as a general maxim, approve of the multiplying or creating additional Officers, as the remedv for the nesrligence of thole O J OO already in employ, yet we will not pretend to fay that lbme advantage may not be derived from the eftablifhment of an Examinator of Auaion Duty, particularly in his watching that the notices ferved for Auction in the feveral Diftrias are accounted for, and in frequently infpe& ing the different newspapers to difcover if Auaions are any where advertifed, of which notices are not ferved ; but as this Officer is eftablifhed as a check, we conceive that the Auaion lale account in the Diftria of Dublin fhould not, in the firlt inftance, be delivered at his Office, but, as hereto- fore, to the Colleaor of the Diftria, and verified on oath before him, after which they might be returned to the Examinator for his examina- tion and correaion, and entered in his books for the purpofesof compare with the notices and declarations, and alio to enable him to certify to the Accountant General quarterly the amount of charge again ft the Collec- tor for his receipt of Auaion Duties during the quarter. GLASS BOTTLES. 7- App1 N* 2. A.& B. App* N" 1. AN Act palled in the year 1 797, by which a Duty was firft impofe. d on 37 Geo. nr. c. 23. Glafs Bottles, requires every manufacturer to take out a licence from the Colleaor of the Diftria, and once in every month to make entry 011 oath at the Excife Office, of the number of Bottles, and the denomination thereof, made within fuch month, and to pay the Duty thereon within fortnight after making fuch entry ; any Officer of the Revenue is thereby empowered, once in every month, on producing a written order, figned by the Colleaor of the Diftria:, to enter any Glafs- houfe, and require the maker of Bottles, or his clerk, to produce all fuch books of account as fhall contain an entry of the number of Bottles made, and fuffer him to infpea the fame. It
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