X) litres.'] ON " FEES, GRATUITIES, M. ftruck only between his Cafh Receipts and bis Payments, which refdifcgS - the Account Tubftantially to a Cafh Account, fave that the unacquired Bills in the Receiver General's hands are included in the balance. In Appendix, his Quarterly Account, the Collector debits himfelf with the whole of the Duties brought to charge againft the Traders in his diftria durino- the quarter, with the Quit and other Crown Rents ( fhould they fall due within the quarter) and with all - other fums actually received arifing from any other fource, He takes credit for his feveral payments, and fometimes for the current arrears, but we do not find this to be a general pra6tice. The Accountant General, whofe duty it is to check the Colleaor's Ibid. Accounts, makes out quarterly in his Ledger, a ftatement of the Ac- count of each Colleaor, and brings the fame to a general head once a year. He begins his ftatement of the firft quarter of the year, by en- tering on the debit fide of his Ledger the balance of the Colleaor's Account, as ftruck at the dole of the preceding year; he next inferts the amount of the infolvent Arrears cf Quit and other Rents, and of the feveral Inland Excife and other Duties under their refpeaive heads, brought from the credit fide of the preceding year's Account; he then debits the Colledors with the feveral Duties brought to charge during; D O o cach quarter, as certified to him by the Examiner of Excile, and in the laft quarter with the whole amount of the AfTefTed Taxes as charged by furvey, and with all fums received on other Accounts. On the credit fide of the Account for each quarter, he enters the acquittances ilTucd by the Receiver General, together with fuch other payments, under their refpeaive heads, as appear to be regularly vouched; and in the laft quarter, of the year, gives credit for the amount of the infolvent Arrears, and of the AffefTed Taxes uncolledled. When the four quar- ters are thus ftated in the Revenue Ledger, they are brought to a total, and a balance is ftruck, which comprehends the Cafli in hands, the fums in advance being fuch fums as the Colleaors claim credit for, but which owing to the want of lufficient Vouchers are difallowed, the current Arrears, and the unacquired Bills in the Receiver General's hands. The Accountant General alfo makes out for each Excife Col- leaor, a reconciling Abftraa, fimilar to that which we have already de- fcribed in our Report 011 the Cuftoms, as made out annually for the Colleaors in that Department. This reconciling Abftraa ftates fuch particulars, as may have occafioned any difference between the balance of the Colleaor's Account, and that which refults from the Accountant Ge- neral's ftatement, and is fent to the Colleaor, who is required to corredt his own balance in his next Weekly Abftraa. Until lately, the Country Ibi< 3. Colleaors were required to come to Dublin, to pa, fs and fign their annual Accounts in the book of the Accountant General, and to fwear to the fame, as made up by the Auditor General of the Exchequer; but by an 46Gea IIT< c Aa paffed in 1806, it was provided that an affidavit made, by the feveral & e- 7- Colleaors, of the truth of their refpective Accounts, before any Juftice of Peace, fhould be equally valid to all intents and purpofes, as if the fame were made before the Court or any of the Barons of the Exche- quer. To carry the principle of this provifion into effea, and obviate the " Teat inconvenience and interruption to bufmefs that might- arife by_ the abfence of Collectors from their refpeaive difrficta, direaions were r 2. - Z Siveft