THE DISTILLING INDUSTRY IN IRELAND. 507 



consolidated, and majiy restrictions abolished or partially relaxed. These- 

 applied, for instance, to the removal of yeast from fermenting vessels, to 

 the sale of yeast, to the grinding of malt with stones, to the continuous- 

 running of pot-stills, to alternate periods of brewing and distilling, to the 

 use of any material for making wort, to extended allowances for unavoidable 

 waste, and to the loss of spirits through accidents. 



The chief legal restrictions which at present govern the distillation of 

 spirits are set out in the Spirits Act, 1880. In the first place the distiller 

 has to pay an annual sum of ;^I0 los. for a licence and a duty of lis. per 

 gallon is charged when the spirit passes into consumption from the spirit 

 store, or the bonded warehouse, or when they are transferred to duty-paid 

 stock. An allowance, however, of ^d. per proof gallon is paid on the expor- 

 tation of plain British spirits, and an allowance is also made when they are 

 shipped for ship stores, and when they are used in Customs warehouses for 

 fortifying wine, or are used in other operations at Customs warehouses, and 

 are thus rendered inadmissable for hom.e consumption. The allowance is 

 designed to cover the extra cost of manufacture necessitated by compliance 

 with the Excise regulations, and for the same reason an additional import 

 duty is levied on foreign spirits (except Rum and Brandy) of ^d. per proof 

 gallon. 



As regards distillery premises, a distillery is not entitled to a licence unless 

 the distillery is situated within a quarter of a mile of a market town, though 

 a licence may be granted to a distillery situate beyond this limit on suitable 

 provision being made for the accommodation of the Revenue Officers. No 

 distillery may be worked within a quarter of a mile of a rectifier's premises, 

 and a distiller must not carry on in his distiller}^ premises the business of a 

 brewer, nor that of vinegar, cider, or sweet wines maker, nor that of a 

 sugar refiner ; and a distiller is prevented from carrying on business on 

 premises which communicate with houses where any of the above-mentioned 

 trades are conducted. 



As regards the processes, a distiller must not mash, brew, or use a still of 

 any kind between Saturday, 1 1 p.m., and Monday, i a.m. ; brewing and dis- 

 tilling operations must be in distinct and alternate periods, and a still may 

 not be used until two hours have elapsed since the closing of the brewing 

 period. The quantity of bub and other fermenting agents that may be added 

 to wort in the washbacks must not exceed 5 per cent, by bulk of the wort or 

 wash in such vessels. Its gravity must not exceed 1 080, and it must be all 

 placed in the specified washback within twenty-four hours of its first being 

 made. The distillery is subject to very keen supervision bv the Excise 

 officers, to whom the distiller has to give a written notice of most operations, 

 and the whole business of distilling is restricted by a number of very com- 

 plicated and minute regulations, from most of which the Continental distiller 

 is free. Individual distillers may obtain, upon proper application, special 

 indulgences in the way of the relaxation of certain restrictions in order ta 

 meet their particular requirements. The chief indulgences above referred to 

 are those which extend the quantity of yeast legally removable ; those which- 

 curtail the interv^al between the brewing and distilling operations ; those 

 which extend the limits of warehousing strength ; those which refer to the 

 use of bub, and those which dispense with the erection of spec'fied vessels 

 and fittings and permit the erection of additional vessels. 



In levying the duty the charge is not made by actual admeasurement of 

 the spirits, but upon the quantity found according to a certain standard of 



