( I r e l a n d . ) — SEVENTH REPORT OF THE COMMISSIONERS [ Appx. • houfej. ufed by each Manufaftuier, with the number contained in his Licence and tHe^ particulars thereof ought to be entered in his ftock- book. It is the duty of the G uC to vifit each Manufacturer within his walk once every day, this Examinant neve? received any inftruCtion to do fo oftcner, at each v. fit he examines the ftock, and enters the ftate thereof, noting any increafe or decreale therein in die ftock- book, and furnifhes the Manufacturer with a copy thereof, and alio grants Permits out of ftock for Tobacco manufactured, or in procefs ot manufacture, and grants • certificates for Tobacco received by Permit; but he does not Permit dry leaf out of ftock ; dry leaf Tobacco received into ftock, is accompanied by a 1 ermit which con- tains the quantity of Tobacco in futtle pounds, it is this Examinant's duty to com- pare the import and Trader's marks, and the numbers on the leveral packages fo received, with the marks and numbers indorfed on the back of the Permit, and in- fer ted - in the Trader's licence fheet; which latter, on finding a due agreement, he figns; and whenever he fufpeds fraud,' having fworn the Manufacturer that the 1 o- bacco brought into ftock is the fame for which the Permit was granted, he grants a certificate, indorfing thereon the fame marks and numbers as were indorfed on the Permit, for which it is fubftituted ; he then enters the number of the packages re- ceived and the weight of the Tobacco in the ftock- book, under the head of New Stock, and at his next vifit transfers it to the head of Old Stock. Tobacco pur- chafed at Cuftom- houfe fales, is not entered either under the head of New or Old • Stock, but in a column of the ftock- book appropriated to that purpofe, becaufe all the Duty, both Cuftoms and Excife thereon, having been paid at the time of fale, no Duty is chargeable upon opening any fuch package for the purpofe of manufacture. The Manufacturer is prohibited from opening any packages of Tobacco, except in the prefence of the Officer in charge, unlefs, after having received twenty- four hours previous notice in writing, of the time and the number of packages to be opened, the Officer fails to attend. This notice is feldom given, as it is the practice of the Manu- facturer to break up or open any number of packages he requires for manu- facture, in the prefence of the Officer, while making his daily vifits. Previous ro opening any package pointed out for that purpofe, this Examinant compares the marks thereon with thofe indorfed on the certificate, the Manufacturer is then at liberty to weigh out for manufacture, the whole or any part ot the contents thereof at his option. But the Excife Duty is always charged upon the whole package, whe- ther fo weighed out or not, and the quantity and amount of Duty entered in the • itock- book. Upon the opening of any package, the Manufacturer is required to fpecify the quantity intended to be put in cafe, for the manufacture of Cane and Pig* roll, or for Snuff refpeCtivelv : this is done fometimes in writing, but generally ver- bally ; and the weights of fuch as is fo weighed our, and of fuch as remains un- weighed, are entered in the proper column of the ftock- book. Tobacco intended to be manufactured into Cane or Pig- Roll, is put into a wooden frame, where it is watered in order to prepare it for manufacture, and is denominated Roil or Pigtail Cafe: fuch part as is intended for Snuff, is commonly thrown into a large heap ; and while it fo continues, is denominated Snuff- cafe or Snuff- heap: cane or pig roll is, however, frequently manufactured without being put into cafe. The quantity of Tobacco weighed out in any one day muft be put into cafe on the fucceeding day; but this is not done in the prefence of the Officer, and whether it be intended for carre and pig, or for fnuff, after the rate of 20- per cent, or one- fifth as added to the weight of the Tobacco fo in cafe, in order to make allowance for the jnereaie, by the water ufed in the manufacture; and the weight thus increafed is ac- cordingly entered in the proper columns of the ftock- book. The Manufacturer is not at liberty to add to the Tobacco in cafe, any other than fuch as has been previ- ously weighed out for manufacture ; but he may take out of cafe anv quantity he re- quires for the purpofe of proceeding with the manufacture in the abfence of the Utticer: when I obacco is taken from the cafe and manufactured into rolls, the nnmber and total weight thereof are entered in the ftock- book under the head of < ol s': thefeon the following day aremade part of the old roll ftock, and entered accordingly : entry is alio made ot the weight of the flalks. The rolls when finifhed are put mto prefs, where they continue until taken out for confumption ; and a ticket, STewl- lh?^ C1' 1 , r0llS,' and th£ aVCraSe but ™ < he actual weight of each and the weight of the whole taken together, is affixed to the prefs. He takes this account