Appendix, N* 66 if 67. Zbld. i io ( Ireland.)— Eighth REPORT OF THE COMMISSIONERS [ Excife A Meat portion of the Law bufinefs of the Revenue arifes from the • profecution of Informations before the Chief Commiffioners in Dublin, and the Sub- Commiffioners in the Country, for offences againft the Laws of Cuftoms and Excife, from whofe decifions an appeal lies to a Court, termed the Court of Appeals, appointed by the Lord Lieutenant, and - empowered to enquire into, and reverie or confirm them ; and though it be the duty of both Solicitors, without receiving any other emolument than their faiaries, to prepare and file fuch Informations, to attend 011 all Trials held in Dublin, and on the arguing Appeals in the Court of Appeals, the lame motives may, we fear, tend not only to encreafe the number of Informations, but unneceffarily to multiply the references to Countel, on matters connected with fuch proceedings. It is true, the • cofts of a reference to Counfel, in a common cate not requiring a con- sultation, may not exceed 7 or 8 Guineas, but if the number of fuch references is permitted to depend on the decifion of thofe whofe intereft it is to encreafe them, it will be eafy to conceive the expence that may be thus incurred. • We have obferved the fame point repeatedly fubmitted to the opinion of Counfel, and find frequent inftances of their being confulted on queftions, which, we think, the Solicitors ought to have been competent to anfwer; and the decifion of many of them alio requiring lefs of a legal underftanding than of a juft view of expediency, and the exercife of a found difcretion in the Board. The Solicitors furnifti each an Account generally once a year, of the particulars of all allowances claimed by them for the Drafts and Copies of Briefs, as above- mentioned, and of their dilburfements in transacting the ordinary Law bufmefs of their refpettive Departments, or what may be called " Cuftom- houle Bufinefs," as diftinguifhed from fuch as is carried 011 in the Law or Equity Courts. In this Account they give credit for all fums received by them on account of the Revenue, or paid to them in advance by order of the refpe& ive Boards; for their profeffional fervices, in all other reipefits they furniih regular Bills of Cofts as Attornies. The firft mentioned J o Accounts are referred to the Examiner of Solicitors Bills, who ftates, that he requires a Voucher to be produced for every difouriement, and lees that credit is given for all fums received by them, and that the Totals of • tl^ e Accounts are correct; but the particulars of Fees paid to Counfel, having of la^ e years ceafed to form any part of the Solicitors difburfe- ments, are not now included in their Brief and Difburfement Accounts, snor are they fubmitted to the examination of this Officer, each Counlel receiving, in purfUance of a fipqcial order of the Board, the amount of his own Fees, according to a particular Account kept by the Solicitors, and certified by them to the Commiffioners. No fixed period feems to be prefcribed to the Solicitors for making up and returning their Bills of Appendix, N° 66. Colls, nor are fuch Accounts at any time, previous to their being paid„ examined by any Officer. The Solicitor of Cuftoms has, however, we are informed, furnifhed his Bills of Cofts up to and including Trinity Term 1808 ; but it is with furprize we learn from the Solicitor of Excife, that 110 fuch Account has been returned by him fince his appointment in 1802 ; befides tranf- adlincr Appendix, N° 71. Appendix, N" 6j.