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The Eighth Report Fees, Gratuities, Perquisites Ireland

21/02/1809

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The Eighth Report Fees, Gratuities, Perquisites Ireland

Date of Article: 21/02/1809
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( Ireland.)— Eighth REPORT OF THE COMMISSIONERS [ Excife the ftated produce of the Malt Duties, on account: of former Arrears of the fame duty, which had accrued in the years 1: 802, 3, 4, and 5, and become irrecoverable. There feems to be no material difference between . thefe two modes of allowing - the Condors to take credit for charges which have been abated. Some Colle& ors ihew the deduction on the face of their Accounts, when made from the ftated quarterly produce of ; any branch of Excife, but they are not required to do fo by the terms of the order of the Board, and the refult is the fame, the Collectors being charged with the net amount only.. In order to prevent a recurrence of this dangerous praftice, we fubmit that no abatement or reduction of . charge fhould be permitted to take place in the office of the Examiner • of Excife, who fhoukl invariably certify to the Accountant General the full amount of the Voucher returned to him by the charging Officers, ' but that inftead of relieving the ColleCtors Accounts from any charge that has been abated in the fecret manner we have defcribed, it ought to foe effected bv an open, clear and diftinCi credit in his Accounts, founded on the Board's order, which fhould be returned by the ColleCtor, together • with his Quarterly Accounts, to the Accountant General, accompanied, an cafe of a repayment of Duty, by the Trader's receipt for the amount. Notice of every fuch order, as foon as it is iflued, fhould be given to the Accountant General, and to the Examiner of Excife, to enable the former to check the Collectors Accounts, and the latter to make up when required, fo far as is practicable, a true account of the produce of - each head of Duty. We are aware, that, owing to the frequency of Surcharges, and the abatements confequent thereon, a correCt ftatement of fuch produce cannot 011 all occafions he made out; it would however facilitate its attainment, if, when fuch Surcharges occur, the Trader's claim of abatement was promptly inveftigated, and the Board's order thereon iffued with as little delay as poffible. I11 the Account of the credits allowed to ColleCtors in the courfe of the year 1807, the abate- ments of charges on Diftillers and Maltfters, in confequence of their having been interrupted by fome accident or fatality in the progrefs of their refpeCiive works, are ftated to have been made with the approbation of the Lords of the Treafury, in purfuance of the provifion of the feveral Appendix, N° 13. ACts of Parliament, for regulating and collecting thofe Duties. Charges however, to a confiderable amount, appear to have been abated on other grounds, without fuch approbation having been previoufly obtained ; and though the fanCtion of the Lords of the Treafury, is not exprefsly required by Law, in the feveral inftances laft referred to, nor does it feem necef- fary where the charge has been erroneoufly impaled, we are of opinion, that whenever a Trader appears to be charged with the payment of any Duty to the Crown, thofe, whole office it is to prefide over the Finances of the country, ought to be diftinftly informed of its difpofal. We there- fore recommend, that the Commiffioners of Excife fhould be required to make a Quarterly Return to the Lords of the Treafury, of the amount of all Duties, the payment of which had been remitted, ftating the parti- culars thereof, and the grounds of their being fo difcharged from the ColleCtors' Accounts; and we think a like Return fhould be made, of all arrears placed on the Infolvent Lift. To relieve the Colleftors Accounts from the intricacy in which they are at prefent involved, we propofe that
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