EXCISE. 



The balance of cash at the commence- 

 ment of the year being 27,790/, 3*. 3d. 

 added to the above sum, makes the total 

 to be accounted for 23,442,586/. 9s. lie?. 

 This amount is subject to various deduc- 

 tions, consisting principally of the expen- 

 ses of management, drawbacks of duty 

 on goods exported, allowances and boun- 



ties on several commodities, annual pay- 

 ments to the officers of the late wine li- 

 cence office and of the old salt duties, 

 and pensions granted by patent out of the 

 excise, while it formed part of the heredi- 

 tary revenue of the crown. The amount 

 of these payments in the year ending the 

 5th of January, 1807, 'was as follows: 



Charges of Management 569,341 



Taxes repaid to officers 30,513 



Exports 920,712 



Allowances 69,242 



Bounties 20,304 



Overcharges, overpayments, repayments, per g9 701 



treasury warrant, &c 5 



Payments to officers of late wine office and> 1n * QQ 



salt duties $ 1U '^ y 



Pensions to the Duke of Grafton and others . . 14,000 



Payments into the Exchequer 21,739,067 



Balance of cash remaining the 5th of January, ? Q * Q<> 



1807, carried to the next year's account, 3 " 



s. d. 





 15 



3 10 



5 Hi 

 19 5} 



15 0$ 







12 10 

 1 9 Q. 



Total ......... L. 23,442,586 9 11 



The total gross produce of the excise 

 duties in Scotland, in the above year was, 

 1,824,394A Os. 6</.; of which the sum of 

 1,445,000/. was paid into the exchequer 

 during the year. The total gross produce 

 of the excise duties in Ireland, for the 

 same year, was 1,453,500*. Os. 2d. 



The excise duties of England are under 

 the management of nine commissioners, 

 with salaries of 12002. per annum each ; 

 and they are sworn to take no fee or re- 

 ward but from the king only. From these 

 commissioners there lies an appeal to five 

 others, called commissioners of appeals. 

 The commissioners of excise in Scotland 

 are five in number, and have salaries of 

 600/. per annum each. The number of 

 officers employed in collecting this branch 

 of the revenue is very great. Besides the 

 commissioners and their subordinate offi- 

 cers, as secretary, comptrollers, auditor, 

 accomptants, registers, inspectors, and a 

 great number of clerks in the different 

 departments, there are 24 country ex- 

 aminers, 284 supervisors, 2750 gaugers, 

 or excisemen, &c. Previous to the ap- 

 pointment of any person to the office of 

 guager, he must procure a certificate of 

 his age, which must be between 21 and 

 30 ; he must understand the four first 

 rules of arithmetic ; be of the communion 

 of the Church of England ; and, if mar- 

 ried, not have more than two children ; 

 he must nominate two persons to be his 





securities : and the certificate containing 

 these particulars, and written by himself, 

 must be signed by the supervisor of the 

 district where he lives, and accompanied 

 with an affidavit that he has used no bribes 

 for obtaining the office. 



EXCISE, in law, is an inland imposition, 

 sometimes paid upon the consumption of 

 the commodity, or frequently upon the 

 retail sale, which is the last stage pre- 

 vious to the consumption. For more easi- 

 ly levying the' revenue of the excise, the 

 kingdom of England and Wales is divided 

 into about fifty collections, some of which 

 are called by the names of particular 

 counties, others by the names of great 

 towns; where one county is divided into 

 several collections, or where a collection 

 comprehends the contiguous parts of se- 

 veral counties, every such collection is 

 subdivided into several districts, within 

 which there is a supervisor; and each dis- 

 trict is again subdivided into out-rides 

 and foot- walks, within each of which there 

 is a guager or surveying officer. 



Tiie officers of excise are to be ap- 

 pointed, and may be dismissed, replaced, 

 or altered by the commissioners, under 

 their hands and seals ; their salaries are 

 allowed and established by the Treasury ; 

 and by. 1 William and Mary, c. 24, s. 15, 

 if it be proved by two witnesses, that any 

 officer has demanded or taken any money, 

 or other reward whatever, except of the 



