N- 2] ON FEES, GRATUITIES, & c.-( Excife Duties) acquittance has been received, funis claimed as difallowance?, are fums claimed by the Colleaor for which he has not obtained the Board's authority to take credit or fums which had been difallowed by the Check Officers in the fettlerrient of preceding Accounts, and which the Collector not fubmitting to, brings forward again in this manner as a claim. Thefe claims, under the head of Sums in Advance, foretimes comprehend alfo the balances due by the preceding Coileflor, either dead ordifmiffed, and which the exifling Colleftor is required to charge himfelf in account with until the Account of the dcceafcd or difmifled Colleftor is finally fettled by the Accountant General, or until the prefent Colleftor paffes his firft'annual Account with the Accountant General, when any part remaining unpaid of the balance due by the de- ceafed or difmilfed Colledor, is ufually removed from the Account of the exilting Colledlor, and brought to the General Account of deceafed and difmilfed Colleaors. At the foot of the \\ eekly Abftraa a feparate Account is added, entitled, Depofits and Dijburfoments on account of Fines and Seizures; on the charge fide of this Account the firft article is the balance on the laft Week's Abftraa, then the depofit of, or grofs produce of Fines and Seizures received in the current week. On the difcharge fide are entered the payments made for recovery, ikc. of Fines and Seizures, and the pay- ments made for Officers fhares; both fides of the Account being totalled, a balance it flruck. Ac the clofe of each quarter the Colleaor is required'to transfer to the charge fide of his Revenue Account, the total grofs produce of Fines and Seizures received during the quarter, and to the difcharge the total payments for recovery and Officers fhares ; in confequencc, the balance of depofits and difburfements in the laft Weekly Abftraa of each quarter is not brought forward to the depofit Account of the fucceeding week. Befides the Weekly Abftraa tranfmitted to the Accountant General, the Colleaor returns alfo to him a Monthly Alftraa and Quarterly Ac- count. The Monthly Abftraa has in the firft column the Arrears of Quit Rents and of Excife taken from the Abftraa of the p. eceding month, particularifing the fum outftanding under each head ; in the next column the produce of the current month under each head ; the third column contains the aauai receipt of the month under each head of Duty ; the fourth column the total arrears at the end of the month, under their refpeaivc heads of Duty ; and rhe two laft columns in like manner contain the payments made, and the dares, numbers and amount of the ac- quittances received during the month. Where Colleaors take credit in their Weei ly Abftraas for Bills as remitted, they take credit in the Monthly Abftraa for the amount of the Bills remitted during the month. The fums contained in the feveral columns are totalled, but none are charged againft the Colleaor in this Abitraa ex- cept the column containing the aaual receipts of the month. To the totals of this column the cafh balance of the preceding month's Abftraa is added, and the amount of the payments being deduaed from the grofs total, it forms the Cafh Balance of the current month's Abftract ; and wherever the unacquired Bills remitted to the Receiver General, and claims of fums in advance, if any are deduaed, a true calh balance fhould appear. In the Quarterly Accounrt the firft article on the charge fide is, the balance of the preceding Quarter's Account, in which the current arrears are generally included j then fhould follow the infolvent arrears ofExcife and Quit Rents outftanding at the clofe of the preceding quarter, and if credit had been taken for the current arrears in the preceding Quarter's Account, they are the next article brought to charge againft the Colleaor in the current Quarter's Account; then fhould follow the grols produce of the current qu. irter particularifed under its refpeaive heads. The difcharge fide contains the acquittances received from the Receiver General, or the remittances by fuch Colleaors as take credit for their bills as remitted; then follow the fcveral payments during the quarter clafifed under their refpeaive heads, thefe are brought to a total, to which are added all the arrears outftanding at the clofe of the quarter under their feveral heads ; a balance is then flruck which becomes the firft article in the Account of the fucceeding quarter. The Collectors are ordered to return quarterly a lift of the arrears outftanding in their diltrifts at theclofeoi the quarter, fpecifying the perfons owing the fame, the month when cach article was firft entered as an arrear, diftinguifhing the arrears of former years from thofe of the cur- rent year, and mentioning what fteps were taken, aad at what rime, to enforce the re- covery, and the reafons why fuch arrears have not been recovered, and if any ofthoie arrears be deemed infclvcnr, the circumfiances of the infolvency; the. fe particulars arc