103 



process of working is slower than in the Lowlands, and, on account of the 

 difficulty of obtaining fuel, it might be proper to leave that as it is now 

 established. 



The trades for export from England to Scotland, and vice versa, and for 

 home consumption, are separately carried on, and under separate regula- 

 tions. If, therefore, it should be deemed expedient to confine the prohibi- 

 tion to England, there could be no difficulty in subjecting the Scotch ex- 

 port-trader to that prohibition, as he is to other regulations imposed on the 

 English distillers. But the partial adoption of this measure in any part of 

 this Island would afford so strong a temptation in the other to smuggle the 

 corn spirit which they would be entitled to manufacture, into the part sub- 

 ject to the prohibition, that much detriment would accrue to the revenue 

 therefrom : and, indeed, there seems to be no good reason connected with 

 x the revenue why this measure should not be extended to Scotland. Much 

 illicit trade is undoubtedly carried on in the Highland district, and the pro- 

 posed restriction would encourage it, to a certain degree, on account of the 

 preference entertained for corn spirit ; but the frauds practised in evading 

 the malt duty, by the licensed distillers, would be effectually stopped. 



The collection of the Irish revenue is ultimately regulated by the quanti- 

 ty of th spirits, and is necessarily attended with more checks than in Eng- 

 land. A duty of 4s. is charged on the gallon of spirit. The mode of work- 

 ing the distilleries is, by a certain number of doublings or charges of the 

 still, required within twenty-eight days. There are three stages in which 

 the duty is checked, on the pot-ale or wash, at the rate of 1O gallons of 

 spirits to 100 gallons of wash ; on the singlings, or low wines, at two-fifths 

 of spirits ; and on the spirits according to the quantity ; no reference what- 

 ever being had to the strength. 



Should it be thought fit to extend the prohibition to Ireland, a modifica- 

 tion of the rate of duty would be required, on the principle before stated. 

 If the number of doublings is to continue to regulate the duty, the amount 

 of the charge ought to be calculated on the utmost possible number o 

 workings, which has been the principle on which the laws for collecting 

 the revenue have been made. The number of workings has been gradual- 

 ly and progressively increased, and it is apprehended may admit of still 

 further increase. 



The substitution of sugar for grain in Irish distillation would undoubted- 

 ly so far prove beneficial to the revenue of that country, as it would pre- 

 vent all fraud on the material to be used. The frauds on the malt duty, 

 which are stated to be enormous, so far as concerns the distilleries would 

 be prevented. 



It is stated however, that it would be impossible to restrict the Irish li- 

 censed distillers to the use of sugar, their numbers being to those of the 

 English distillers in the proportion of five to one : That it would be very- 

 difficult to prevent them from using corn wsh, which (under pretence of 

 obtaining yeast) they would procure of the strength requisite for their pur- 

 poses from the> breweries, which are not subject to the Excise, excepting in 

 as far as relates to the malt duty. This practice they are stated -to have 

 followed when the distillation from corn was last prohibited. 



It is however, admitted, that if proper regulations could be devised, and 

 the vigilance of the revenue officers could be relied on, the frauds might in 

 a great measure be prevented. But there would, it appears, be considera- 

 ble difficulty in framing such regulations, or in inducing the officers sud* 



