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The Eighth Report Fees, Gratuities, Perquisites Ireland


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The Eighth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 21/02/1809
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Duties.] ON E: EE3, GRATUITIES, & c, 89 Account, which have been clue for feveral years, andtherefore probably I11 moft inftances irrecoverable; but chiefly to the considerable fums re- turned in arrear, under the head of Surcharges. Thefe arrears proceed principally from . certain charges brought againft Diftillets and Maltfters, denominated, though incorrectly, Surcharges far Jhort work. Whenever the quantity of work performed by any fuch Trader falls fliort of that which was affelfed upon him by law, he becomes chargeabe for the • deficiency at the fame rate of Duty, as if the work had been completed. Befidesfuch charges, Diftillers are. alfo liable to be charged with Duty for all Wafh not converted into Spirits within a fixed period, 011 the fuppofition that new W- afh has been lubftituted for the olch In fuch cafes, and in others, where the circumftances are fuch as to give the Trader a claim to have the charge brought againft him abated, the pay- ment of the Duties has not been uniformly enforced, but has been ufually fufpended until the validity of fuch claim is decided on, and in the interval their amount is neceflarily added to the Arrear Account. It feems highly cbje6tionable to require the Colledtor to charge himfelf with the produce of Duties, which are not payable until a future dav, without permitting him to take credit for their amount, inafmuch as it. occafions the conftant appearance of large balances on the debit fide of his Account, and of a continual transfer to the Arrear Account; nor does it appear lefs objectionable to retain in the Account of current Arrears, fums- that have been outftanding for years, and which, from the length of time they have continued in that ftate, we ihould prefume to be irrecoverable. While therefore we recommend that fpeedy meafurcs fhould be taken for the recovery of all fums not in this predicament, it feems very derfirable that fuch as are fhould be withdrawn from the Account, and transferred to the Infolvent Lift of Arrears, lince it is greatly to be feared that the habit of feeing the Accounts thus clogged with large fictitious balances and artificial arrears, cannot fail to weaken the jea- loufy, which increafing balances and arrears fhould always excite, and in the end to afford facility to the keeping up falfe credits in the Collectors Arrear Account. With refpeft to arrears arifing from Surcharges, the magnitude of fuch as proceeded frem thofe 011 ftrong waters neceffarily attra£ ted our attention. The Surcharges - incurred on this account, in the - Appendix, N « 8. - year ending 5th January 1808, amounted to 106,567, 14s. 4d. In • confequence of the powers vefted in the Commiffioners of Excife, of re- ducing, with the approbation of the Lords of the Treafury, the quantity of Spirits chargeable by Law on any Diftiller in any month or year, 011 proof being made 011 oath of his having been interrupted in his work by fome fatality, fuch as fire, or other unavoidable accident, numerous applica- tions have been made from time to time by Diftillers to the Board for fuch redu& ion. Owing, however, to the greatnefs of the amount of fuch claims, and their being frequently made, by the fame individuals, we are ftrongly difpofed to fufpeft, that in many inftances they have pro- ceeded rather from fraud and collufion between the Officer and Trader, than any real accident or mifchance. To prevent the fuccefsful recur- rence of fuch fraudulent pra& ices, would require a greater degree of vi- gilance and attention, in promptly and minutely inveftigating the circum- ftances of each Surcharge as it arifes, than appears hitherto to have " • ' ' been
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