126 ( Ireland.)— Eighth REPORT OF THE COMMISSIONERS [ Apptf. i a'- e only aiven of the arrears receivable at the date of the return bar an account of the crofs fums of the arrears not receivable, diftinguithed under the reipeCt. ve heads of Dutv is fubioined. This praftice, as Examinant believes, commenced about the Tear1796 On receiving this life the Examiner of Arrears fhould afcertain whether the account of arrears, as^ eteffied in the lift, agreed with the amount ot arrears in the Weekly Abftrad ending on the fame day. He alfo fhould examine the arrears re- turned as not yet receivable bv Law, and afcertain the truth of the Account, by re- ferring to the Weekly AbftraCt for the time when fuch Duties were brought to charge, and ascertaining- when thev became payable. Examinant, when Examiner of Ar- rears, frequently difcovered'arrears returned as not receivable; which according to the rime they were brought to charge in the Weekly AbftraCts appeared to have been payable, and'thefe differences have fometimes amounted to 2, coo or £. 3,000 in a Collection, but have been feldom more than a few weeks receivable at the time of the leturn ; fuch differences when material he reported to the Board ; he likewife examined the Collector's column of observations, which fhould contain a ftatement of the fteps taken bv him for the recovery of the arrears, and the circumftances un- der which thev ftand, and after fuch examination he reported to the Board the ftate- ment of the ColieCtor, accompanied with his own remarks. Amongft the returns of current arrears, there are in many inftances arrears of feveral years ftanding, which in moft cafesare irrecoverable. When che Board is facisfted that an arrear is irreco- verable, and wifii ro have it placed on the Infolvent Lift, they iffue an order to the Accountant General to place it on the Infolvent Lift, and to the ColleCtor to rake credit for it in his firft Weekly and Monthly AbftraCt, and Quarterly Account fuc- ceeding the order. All infolvent arrears outfranding- at the clofe of a quarter the CoHeCtors a; e allowed to take credit for in the Quarterly Account, but are required to debit themfelves with the fame fum in the fucceeding Quarterly Account the firfl article after the balances brought forward; but fome of them never introduce the Infolvent Arrears into any other than the Quarterly Account next after their being placed on the Infolvent Lift. From the Weekly AbftraCts furnifned by the ColleCtor, the Clerk of the AbftraCts in the Accountant General's Office makes up one general AbftraCt for the week, called the Accountant General's AbftraCt. This Weekly AbftraCt contains on the left hand fide the names of the feveral Excife Diftricts in Ireland, in alphabetical order, and gives a ftatement of the account of each for the preceding week, and for the current week, { n the ftatement of the Account for the preceding week are en- tered, oppofite to the name of the diftriCt, in feparate columns, the amount of the Arrears at the time outlian'ding, belonging to former years ending the 5th January preceding ; the amount cf arrears ouiftanding belonging to the current year com- mencing the 6th of January ; the fums in advance to be accounted for, if any, the balance of cafh in hands, the fum over drawn, if any, and the balance in charge. In the ftatement of the Account for the current week are entered, in feparate columns, the produce of the week, namely, the Excife Duties brought to charge by the Col- lector in the week, the payments to the Treafurv ( which comprehend the acquit- tances ro the ColieCtor in the week from the Receiver General) and payments for management, the amount of the arrears at the end of the week ouiftanding, be- longing to former years ending 5th January preceding, the amount of arrears out- standing belonging to the current year commencing the 6th of January, the fums in advance to be accounted for, the cafn in hands, ( including the bills unpaid in the Receiver General's hands) the fums overdrawn, if any, and the balance in charge, which laft comprehends the arrears outftanding, the funis in advance and the cafli m hands; a column is added, en: ided Acquittances not paid, containing the amount of fuch acquittances iffued by the Receiver General, as* the ColleCtor had not taken credit for in his AbftraCt for the week. An Account is like wife added, called the Dcppfit Account of Fines and Seizures, and a ftatement of this Account is made ror the preceding and current week. The ftatement of the preceding week contains the ba. ance of cafh then in hand or the fums overdrawn, as the cafe may be. Ifte ftatement of the current week contains the receipt of the week on this account, the payments for Officers ( hares, the payments for recovery, & c. the balance of cafh in hands, or the balance overdrawn. There is further added an Account, which oppoffie to the name of each diftriCt fpecifies the grofs cafh balance in hand at the dole of the current week, the amount of the bills unacquired in the Receiver Yer ™ 3 ha ™ s on ^ e fourth day after the clofe of the current week, as furnifhed by Keccivcr Generil t0 the Accountant General, the net cafh balance in hand or the