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bove assigned, they cannot think would be without a cerrificate of the payment of the productive of any loss.

duties) no deduction could be made, on ac.

count of the wine consumed in the port or TOBACCO.

place of importation, or of wine conveyed by 26. The abuses in this article, which are land to be confumed in other places; the conmentioned, in the second report, as resulting sequence of which has been, that smuggled from the allowances of 10 lb. per hogthead, wine, of every denomination, has been passed free of duty, given by the act 24 Geo. Il. to in great quantities under false credit, to the the importer, for waste of tobacco; and also great loss of the revenuc, and the injury of from a practice of drawing the sample to the the fair trader. The evil, though ledened in amount of more than 10 lb. per hoginead, be- some measure by the above law, is far from fore the tobacco is weighed; were fated with being destroyed; for the fraudulent trader, a reference to the Scotch revenve, and ac- taking advantage of the words of the law, knowledged, by many respectable importers and the practice founded there upon, removes and manuiactureçs of tobacco, to prevail in his wine in bottles, packed with Araw in bags that part of the kingdom: in the present state or facks (very common packages in Scotland of the carrying trade, fuch practices are no for liquor in bottles) and by this means evades longer of great importance. The general the law, which is confined to the removal of means of prevention already recommended are wine in a hogshead, or other cask. The all applicable towards the securing this branch Commissioners therefore recommend (as the of revenve, and most especially the reform only effectual remedy that occurs to them for proposed in the great abuse of licences and the evils proceeding from the credit given to certificates. The duties, however, upon this merchants from such imperfect statements) article, like those upon tea, are so enormous, that wine, and other customable goods subject in proportion to its prime cost and intrinsic 18 high duries, be taken into ftock; and that value, that it must be expected to continue a the importers thereof, and the traders therePrincipai article of illicit trade.

in, be obliged to keep regular books of the W I N E S.

receipt and disposal of all such goods, subject

to the inspection of the officers of the revenue, 27. It appears in the first report of your as they shall fee occafion; and that such goods Committee, that fince the additional duties be not allowed to pass from one place to anotook place upon this great article of revenue, ther without a pafling permit from the proper the quantity annually imported has decreased officer; it being impossible, they apprehend, from 14,600 tons to 12,300; and, under the to establish a fufficient check by any other System of taxation, which the necessities of method. It seems to be also proper, ibat all: this country require, it may be apprehended dealers in such goods thould be obliged to take that the illicit introduction of wine will con

out licences, under a high penalty: tioue very prejudicial to the revenue.

With respect to the import of wine, the It has been fuggested to your Committee, Scotch Commissioners advise, that it should that some security might be derived, if a not be permitted to be imported in any vessel ftamp, checked and numbered, were placed of less burthen than noo tons, on pain of fora upon all pipes of wine which have regularly feiture of the wine and thip; half to the entered and paid the duties.

King, and half to the officer feizing and proIt would certainly be an effectual preven- secuting the same: and this is fimilar to the tion of frauds, both as to wines and other regulations prescribed by act 5 Geo. I. ch.43, taxable articles of consumption, if an account sečt. 17, respecting the import of spirits. of ttock could be kept with the consumers ; but your Committee truft that the necesüties

FOREIGN SPIRIT S. of the state will never be such as to call for a 28. Great injuries result from this article syitern repugnant to the spirit of freedom, of smuggling, to the revenue, to our Welt and inconsistent with the principles of this India trade, to the landed interests, to the confitution.

British diftilleries, and to the general wealth The Scorch Commiffioners of the Cuftoms of the kingdom. The measures recommended observe, that erroneous frauds are carried on in the foregoing part of this report, are all (particularly in the article of wine) under an , applicable to this object. abuse of what is called credit for goods im

ported. It is to be observed, that when a
merchant imports goods, te has credit for the 29;

Exclufive of the artifices by which quantity in the Custom House Books, until fraudulent brewers elude the payment of the exhausted by goods exported, or sent coaft- duty on beer, as particularly faced in the wise; and till the act of the last seffion, ch. first report of your Commitcee, there are other 76 (which enacted, that after the ift of Sep practices of a different description, which may tember, 1783, no wine, in a hogshead or other be considered as secondary; and not withstandcask, should be removed, either by land or by ing that many heavy penalties, and a variety water, from any port in Great Britain, not of reftritions, are provided by law for checkbeing within the limits of the port of Lon- ing those artifices, yet they are carried on don, to any other place in the fame kingdoen, with fo much fecrecy and dispatcb, as to er



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lude the care and vigilance of the mo: active made or brewed; but in cafe fuch brezking in oibicers.

or mix ng be made in ireline o! an tcer, · The Comm floners of Excise therefore, as after the length of the new tu.dc shall hare regulations in their opinion the most probable been declared, the brewer of all be perm cred to rettrain move effeétually the practice of the to lay hs complaint ; and on pivot besog several trauds, propole,

made, on oath, that the ti rong beer left of a That every Excile Otcer, when he attends fomer brewing had 196 beri altered in its to survey and take aconant of the beer or wits quality, berween the time of charging and that of any common brewes, thall be permitted 10 of its being broken into a luucerdi' s guile, cputoue, by niglit or by day, in the brew and that she duty of ft ong beer was iw ce house, tior-roons, and other places belonge charged thereon, the brewer it all be relieved iog to, or used by luch proyer, without me. of the few ond charge. And, levation or hindi ance, lo lovg as such oibrer - That no common brewer thall be permirred Shall judge neretiary, to prevent or detect to keep any imall beer after cleanded, in the fraudulent pratices ; on pain, in case of re Tame Hare-soomn, cellar, or other place, w th futal or other obtirection on the part of the strong beer, on pain of firfeiring torty thilbrewer, of jorie ting 1001.

lings for every barrel of small-beer so kept, The penaley infičied on common brewers, and in proportion for a greater or less quanvictwallers, &c. by an aći of ihe ist of Vila diam aud Mary, ch. 24, feci. 11, for making Thele propofitions for amending the present vle of any private or concealed forehouse, cel laws will, the Coinmiiliovers of Ex fc prelar, or place, for the laying off any beer, ale, fume, if adopted, be found materially oferol or worts, being confini d 19 casks only, the for the better security of the revenue arifing Commiffiopers submit that the laid penalry be from bers and ale : and ibey heg leave to obextended to luch common brewers, viciuallers, feve, that they a e such as they apprehend &c. who tball make use of any private or con will not be productive of any material restraint cealed ftorehouse, cellar, or other place, for or inconvenience to the fair trader; some the laying off beer, ale, or worts, in cubs or the riculations propoft d bring already obany other veile's whatever.

served by many of the most capital common That no common brewer shall be permitted brewers. to eredi, fts up, alier, enlarge, or make vie

DI STIL LE RY. of any store fat, vat, or cifern, for the brewing, making, or keeping beer or woris, with 30. Your Committee will reserve to a sopa. out giving notice thereof at the Oihet o: Ex rate report such ublervations as they may be cite neareft to wh ch his brewhouse thall be able to procure and digeft for the les urity of fituare; and that the Oficers of Excise llall this important and productive banch of reve. be permitted to guage and ascertain the conient Bui, in the mean time, it may not be of any fuch finde fats, vais, or citterns; and immaterial to mention ihe probable reniedies Shall also, as often as they think neceffary, be which have been fuggefied by the Storch permitted to guage, take account of, aod tatto Braid of Excise on this ludieet; more especithe beer or worts contained in such fiore, fais, ally as they are in many parts equally appli. er vais, or ciferns, and also in any cask or cable to the abules which prevail in this part uteníi', without let or molefiation, on nain of of the kingdom. incurring the penalties dided for making The Scotchi Commifinners propose, Ist, ule of an unentered guide tun, or hindering the That wherever a distillery is erecied in the otticerirum gvaging or taking account of the country, and out of a tren or village, where beer or worts conta ned in any entered urenfil. The otheers of Excife cannot have their refi.

That if any common brewer shall cleanie dence immediately arljoining, provision should the whole or any part of a guile af beer, into be made by law for the accommodat on of the any cafk, fai, or other vi fic), 10 beer or worss necefiary forveying officer or officers, by obligo of a former brewing, or of the fame burning, ing fuch distiller under a high penalty) is which had not been gauged and taken an

furnith him or them, for an ad-quate compencount of, or thali mix any lv er or worts with fation, to be feriled by the Committioners of the xbole or any part of hucho guile, ether in Ercile, or Jofices of ine Peace, with a house or after cleansing, before the other hall have fit for his or their accommodation, or with taken an account of the cleantert quanuty of ground on which such hovte may be built, in fuch guilt, rhe heer ai mois, fo mixed with We immedia'e neighbourhood of the ditillery; fuch cuide, Thall be deemed an increase alter and that, unul such lothicient accomm' dition length, and the brever subjected to the like is provided, noenery of places or uteofils shall penalty and charge as for that offerce. be received, or held good or valid, from any

That if any common brew shall break in Tuub diftiler. 2dly, t'hat officers of Excise or mix any frong brey or ale, left in the 1 all have admittance in, and continue in, brew house, of a former guile, with beer or every diftult hoofe at all hours of the night, woits of a fucceeding guile, e cher before or as well as hy day, even without the presence after the lengih of foch fucceeding ruile be de. of a conftable, or other otficer of the peace. clared, such beer, fo broke in and mixed with 3d!!y, Thar when an covered distiller is found the sew guile, shall be charged us beur newly to have made use of a private or usentered





place, or otenfil, for making or keeping wash,

M A 'L T. low wines, or spirit, he iball much higher penalty ihan that imposed for 31. The principal frauds which prevail ia that offence by the laws now in force, which the malting business are described in the First in one i ale is but 201. and in the other but Report. li appears difficult, it not impotáble, sol. a fum frequently dels than the amount to frame laws adequate to the ent se prevention of the drie ihargeable on the quantities

of 'thole frauds, without being grievous and found conicaled therein at one time.-4th. oppressive to th: fair irader. But the Eglila Ibai it be made teloy, or fubie&t to a very

Commissioners of Excite are of opio on, that boh panally, for a d it ller to counterfe.t the the following propofitions, it adopred, might keys of, or leals on, any of ihe locks or fala tend both to licure and advance the reveoue in doing required by law, or to make use of, or this article, viz. have in his poffe füon, lui h counterle i krys or

That every entered malifter fall be requira fals. 5th. That, to prevent illicit working ed to keep his citiern or welling fat in such in the nightrime, od the deception of officers, manner and place as that the utficers may with certain hours he pritcribed, wir in which dii certainty and due convenience gauge and take Hillers can only le ally charge their Hills; ai count of the corn or grain wetting there'n ; and i ha a cert'in kengih of uime be ascertaile ard, that in case any other hall lulpect tha's ed, with n which the r fiilis most be com malt is privately making, or fraudulently hid pleieli wo ked off, after having been opened or .oncealed in any place whatsoever, with by, and charged in the presence of, the pro inteni io defraud the revenue, such officer, on per otticer, agreeably to law.--Otherwise a obtaining a warrant vnder the bands of one pretuimplive new charge to be made.....th. Justice of ihe Peace, or two Cummiliopcrs of Thar dittillers be obliged to charge their walh Excite, shall be impowered to teach for and Mills w.th wath only, and without water, to

foize all malt found so privately making, hid, 2 certain content, (cording to their fize. or concealed; and the lame it all be forfeited, gth. That the law thall precisely define what and the offender subjected to the penalty of are to be deemed low wine feints and spirit 501.--The Onus Probandi 10 lie on the defe nis, in contradi&tion to low wires and fpi- Tendant. rits, which only are chargeable with dury

C A N D L E S. 81h. That no difiiller, reei fier, compounder, or dealer in fpiriis, thall be allowed (under a

32. The Board of Excise have also recomporally and forfeiture) to reduce, even in mended the following amendmenis in the laws the fight of the officer, his Briuth'spiriis in respecting this manufacture ; in many of which lok ' a lower ftrength or quality ihan hy. they coincide pei fectly in opinion with some drometer proof. And lalily, thai Officers of of the moft reputable dealers, whom your Excise told by law be impowered 10 take Committee have examined; viz. account of the firengih of British Ipirits in the That all makers of mould candles thould be ftorks of distillers, &c. by the hydrometer or required to give notice in writing of the time otherwise, and to exprefs the same, as well as they intend to begin each making, and exthe kinds and qualities thereof, iu permits piefling in such notice the number and Gize of granted for their removal.

the moulds they intend to fill and draw, and Oiher exped ents have been suggested, of a allo ihe number of times they intend to fill more simple nature indeed, but ron precirious and draw the same in each making ; under to be risqwed without due confideration ; the like peralties as the makers of dip cansuch as, that a provifion thould be adopied, dles are subject to by the act 11 Geo. I. ch. 30. refpecting the difiilleries, fimilar to what fe 1. 27. has been practised in the glass manufactory, With respect to the abuse of the indulgence fince the 17th Gen. 111. cap. 39; viz. That to private persons of compounding for ibe do. every time a wash fill is charged, a charge ties on candles, the Commissioners do not of duty, equal to four fifths, or any other foresee any remedy for that evil, other than proportion, of its contenis, Thould be made a wholly taking away the indulgence; a mea.. gainfiihr trader, for wharcver quantity of wath fore which, having been attended with benemay have been put in ;-—or (feating aside at ficial effe as to the revenue in the inftance of once every other method of charging this dury) malt, they beg leave to recommend. in lieu of all ihe piesent duties thould be im The Commissioners of Excite also observe, pored, by way of licence, to be paid annually That the illicit practices which prevail in the for every fill, according to its fize, at a fixed making and verding of war candles, are in a rate per gallon ; which it is said, could be great measure to be attributed to the very high certainly ascertained, would be eality levied, duties of Excise on those candles made in and with d fficulty evaded : while it would England, and to the low doty of Cuftoms paid save to the revenue the expence of many of on the importation of wax; both which, but ficers, and relieve the licensed traders from more of; ecially the former (which, including every other reftriation of wh ch they complain. the 15 per cent. amounts to nine pence and a Of the propriety or fuccess of these laft-men- fraction per pound) operare very trongly as tioned schemes, the Scotch Commiffioners of an encouragement to clandeftine makers of Excise are by co mcans certain,

wax candles, who not only carry on theit


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fraudulent prices with great facility and repairing, or for the inspection of an oficer, little hazard of detection, but also, by wholly on forfeiture of one hundred pounds for openevading the Excise duries, can afford to fell ing without notice.-Fourthly, That no mawax candles at least eighe pence per pound nufacture of soap be carried on in any place cheaper than the fair trader, with the additi. which shall not be fituared in some city or enal advantage of the retailer's profit; The market town, or within the difiance of hálfa Commitboners, are therefore of opinion that mile of fueh city or market town. And, lowering the duty on wax candles to three Fifthly, That, for the more effectual deterning pence per pound, and imposing an additional persons from hindering or obftruding any Qi. duty of iwo pence per pound on all wax im- ficer of Excise, or perion acting in his aid, in ported into this kingdom, will be for the ada the dun execution of the powers given him in vantage of the honest trader, and hold out a any law or laws of Excise, the penalty for fair prospect of benefit to the revenue.

that offence be encreased to fifty pounds. The advantages proposed by this arrange

S T A R C H. ment of duties would, in the opinion of the Commissioners, be further secured, if an addi. 34. To prevent the frauds in this article, tional duty were laid on spermaceii candles, the Commiffioners of Excise propore; Fira, equal to the duty to which it is proposed 10 That the penalty of fifty pounds, now ivdiareduce the duty on wax candles; and if the ed by law on private starch makers, be camakers of wax and spermaceri candles were

creased to two hundred pounds; and that the obliged to take out an annual licence, subject servants, or other persons employed in such to the payment of five pounds, and the vene manufactory, be liable to the several penalties ders, of every defcription, a like licenc", sub to which the persons employed in private difject to the payment of five shillings; the re tilleries are now subject by act 23 Geo. III. venue, at the same time, to retain opon ex ch. 70.-Secondly, That every larch maker portation a part of the duty on all blcach- thall cause his name at full length, with the ed wax.

addition of the word ftarch maker, to be rajotBut the frauds in this branch of the reve ed, in legible letters of at least three inches in nue, under the management of the Excise, length, the front of his manufactory, and being carried on chiefy in the night season,

over the door of his dwelling house, on penal. when the Excise Officer has no legal authori- ty, in case of neglect, of one hundred pounds; ty to enter without a Prace Officer, the Com. and that no ftarch thall be removed or carried, millioners have given it a due attention; and either by land or water, in any chesi, fack, having consulted their most experienced of.

or other package, exceeding the quantity of ficers thereon, are of opinion, that alihough twenty-eight pounds, unleis there be painted the foregoing regulations may tend to check, or marked on each such package, in

in legible they will not be effe&ual to suppress this evil, letters of at least three inches in leugth, the unlefs the Officers of Excite have power to

word fiarch, on foi feirure of the itarch that enter, by night, the premises in which this shall be found so removing or carrying, togemanufacture is carried on, in the same man

ther with the package, boat, vellel, cari, horte, ner as they are now allowed by law to do in cartie, &c. employed in reinoving or carrying the manufacture of glass.

the same.--Thirdly, That every person re

ceiving into his custody any ftarch, exceeding SO A P.

the quantity of twenty-eight pounds, oot hav. 33. The Commissioners of Excise are of opio ing the word starch fo painted or marked on tbe nion, upon the fullest conlideration, that the package as aforesaid, ihall be subject to a po principal and molt efficacious regulation is the nalty of two hundred pounds.-And, Fourtbpower of free access, by the Excise Officer, at ly, That no manufacture of starch be carried all times, into the entered premises of the ou in any place which shall not be fituated in manufacturer.-They therelore propose, Fislt, some city or market town, or within the dif. That the Officers of Excise should be permit tance of half a mile of such city or market ted, both by night and day, to enter the work house, and enter every other room or place used in the making or keeping soap, or

PAPER, PRINTED SILKS,CALLICOES, materials for making the fall, in like man

and LINENS. ner as Exçise Ofñcers are by law authorised to 35. The abuses respecting there several antienter and survey the premises of glass ma cles, which are mentioned in the firtt Report kers.--Secondly, That no maker of soap Thall of your Committee, obviously present the ra. be permitted to have or keep any pipe, oro medies proper to be applied. ther conveyance, from or to any copper or pan COACH E S, &c. and SERVANTS. made use of in the boiling or making of soap, except a pump or crane for the purpose of rak: 36. There appears to your Committee to be ing out the sale or fent lees, under the penal. fome radical defect in the management of ty of five hundred pounds.--Thirdly, That there articles, the latter of which dors noi the cover and fornace door to any copper os produce the moiety of liat reasonably might pea thall be kept locked and sealed down, ar be ex, ceted. Perhaps it was originally inex. &li rimes, except whea at work or opered for revient to continuit the convice of veludlare

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were to

Baxes to Excise officers, who have no authori- hall be liable to the same penalties as if he !y to enforce them, otherwise than by menace was the carrier or owner thereof, unleis he ing prosecutions. If, however, these branches thall make it appear to the officer who thall of revenue are to be continued within the same seize the same, that it came by sea, and that deparimeni, it may tend to afiiit them, if the duties thereon had been paid: and it, every entered carriage were required to have a in addition thereto, the officers ftamped plate with a number from the Excise be impowered to enter into the houses and Oface, the fame to be placed in some visible buildings of any person they may have juft part of such carriage ; such a plate might be cause to suspect, inhabiting near the borders, fixed so as to give no offence in point of ap

to search for and seize all such salt, the Compearance; and the additional expence, if paid millioners apprehend it would be the most effrom the revenue, would be amply repaid by fecual means of putting a fiop to the practice the prevention of frauds. It would be a fare in future. ther iecurity both to this duty, and to the tax

That the several officers of Excise, who are on servants, if all persons paying in the coun more generally dispersed throughout the kingtry diftriéts were regularly to transmit the dom than the officers of the Talt duties, and particulars of such payments to the Excile Of- who now officially forvey soap boilers and ofice in London; that the whole might be kept thers, be impowered to seize all foul salt, unalphabetically, and open 10 one view. It der the circumstances described in the firft Rom would rend also to discourage neglects and port of your Committee, that thall be found concealmenis, if the collectors within the in the custody or poffeffion of any soap boiler, Several diftricts were required to cause lifts and or other manufacturer; with a penalty of particulars of the several payments to be ats- twenty thillings per bushel on the person ia ed, from time to time, to the doors of the re whose custody the same thall be found. spective parish churches. Some other amend In addition to this, and as some remedy to monts are wanting in the servants tax, which what is stated by the proprietors of the sale are sufficiently described in the second Re- works in Scotland, those Proprietors have re. port.

quested your Committee to recommend to the

confideration of the House, whether it would SALT

be expedient to impose an additional dury upon 37. The several frauds affe&ting this duty rock salt exported from England to Ireland. are stated in the first Report of your Committce: for the prevention of those frauds, it is

HAWKERS and PEDLARS. luggested.

38. The arrendments of the laws respecting That the allowances for the waste of falc ex this branch of revenue are sufficiently obvious ported to Ireland and the Isle of Man, of fous from the particulars ftated in our second reporte bashels for every forty bushels of white salt,

DRUGS. and two bushels for every forty bushels of rock salt, there landed, should be reduced to two 39. It has been represented to your Com. buthels for every forty bushels of white falt, mittee, that duties on drugs, manufactured and to one bushel for every forty bushels of and unmanufactured, would be more produce rock falt.

tive in general if they were lowered ; at preThat if, in addition to the oath dircited to sent it is supposed, that a confiderable probe taken by every fisherman taking in salt on portion of the drugs imported from the East board his boat or velfel, for the curing of filha Indies and from China, is exported to the at fea, or in fome harbour, port, or creek in continent of Europe for the drawback, in or. Ireland, he was obliged to become bound, der to be afterwards relanded clandestinely in with sufficient fureties, in the fun of ten this kingdom, together with what can be foillings, payable to his Majesty, his heirs smuggled also from the Danes, Swedes, and or luccessors, for every bushel of ialt (reckon- the Dutch. ing fifty-fix pounds to the buthel) so taken in Your Committee, in pursuing the remedies or put on board bis reffel, duly to account for applicable to the several frauds which were the raid falt; and within three months after Itaced in the precediog reports, have thought the daie of such bond make it appear, to the it fuperfluous to repeat here such means of satisfaction of the officer taking the bond, that prevention as were incidentally recommended the salt was really and truly made use of in in those reports. curing of filh, or was lost at sea, or relanded Your Committee are not yet prepared to in Ireland : and if the miftakes in the thirty- ftate all the measures which may be expedienç third section of the Irish act of the 5th year respecting the diftillery, which is a confideof his present Majelly's reign, cap. 16, were ration of importance, and great difficulty.rectified, the Commissioners of the salt duties. They have been obliged also to postpone all are of opinion, the taking in falt in Ireland, opinions refpeting the means of fecuring see under pretence of its being deligned for foreign veral branches of the revenue which are Tube parts, but really intended to be landed inject to the Commissioners of Stamps, Great Britain, might be prevented.

Your Committee, in drawing their enquiry That every person upon the borders, in towards a close, beg leave to remark, That whose custody any Scotch salt ihall be found, whatever measures may be adopted by the


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