I IO ( Ireland.)— Eighth REPORT OF THE COMMISSIONERS [ Excife payments ( which would probably rarely occur, as they would only take place where the Trader was delirous of parting with his ftock, before the expiration of the time allowed for payment of the Duties), might, in order to prevent his being fubjeft to a fecond charge for the lame fum, be permitted to take credit to a like amount, in the account for the month or quarter in which the Duties fo paid in advance fhould regularly be payable. No change would occur in the tranfmiflion of the Vouchers to the Examiner of Excife, or in the account of Excife produce kept by that Officer, lave that it would be requifite to note the date, when the feveral duties brought to charge would by Law be payable, fo as to enable him to certify to the Accountant General the amount of luch Duties as had become payable during the quarter, referving fuch as were not then payable, to be included in the next quarter's certificate ; neither would any alteration take place in the courfe or pradice of the Ac- countant General's Office, except where Collectors fhould return in their Quarterly Accounts anticipated receipts of Duty ; in fuch cafes the Accountant General fhould be required to add the amount of thefe receipts, to the charge appearing againft the Collector by the Examiner's certificate, and to allow the Collector a credit to a like amount in his Appendix, account for the enfuing quarter. We annex forms of the feveral Ac- N°* ib, 17, £ i iS. counts, which we fubmit might be furnifhed by the Colle£ tors, agreeably to the' fuggeftions we have offered. In order to facilitate the colle£ tion of thefe Duties, as much as poflible, within the month, the Country Collectors might be required to appoint their office days, to be held as near the clofeof each Excife month as might be practicable, and every Colle6tor fhould be ftrictly enjoined to proceed by information for the recovery of all Duties, within a day or two at farthefl after the fame ought to have been paid, and at the clofe of each month, to tranfmit to the Board an account of the Duties remaining unpaid, diftinguifhing the particular- head of Duty, and the name of each Trader, and ftating the proceedings that had been taken for their recovery. Under this arrange- ment it might be expefted, that a great proportion of the Duties' would be paid in the month in which they were firft brought to charge in the Colledor's Account, and confequentlv the accumulation of Arrears be ib much leffened,-' that the appearance of anv confiderable fum in the Ai ' rear Account of any collection, fhould become an object of fufpicion, and be followed by immediate enquiry. The meafure of permitting Collectors to take credit for all remittances or payments to the Receiver General at the time they are made, and without waiting for his acqtiit- - tantes, appears 10 be effential to the plan of eltablifhing a fyftem of . Calh Accounts. Though this meafure, which we have had occafion to recommend in our Report upon the Cuftoms, met at firft with ftrong Appendix, N » 19. opp'ohtion, its adoption feems now admitted to be eafv and unattended by any riik. The arrangement, among other advantages, will require the Colleaors to debit themfelves with all fuch Bills a° s may have been returned to them protefted; and thereby at once^ expofe, upon the face of their- Accounts,- a - transaction, - any frequent recurrence of which fhould not fail to excite the ftronge'ft fufpicion and alarm. The necef- 1- ity of iome regulation for this purpofe, Cannot be better enforced than by a . reference to- the annexed. Account- of Bills protefted for non- pay- ment,