EXCISE. 
£. 
s. 
d. 
Charges of Management 
. 569,341 
0 
4i 
Taxes repaid to officers 
30,513 
15 
&J 
Exports 
. 920,712 
o 
O 
10 
Allowances 
69,242 
5 
11* 
Bounties 
20,304 
19 
5* 
Overcharges, overpayments, repayments per trea- / 
sury warrant, &c ; J 
29,701 
15 
Payments to officers of late wine license office ? 
and salt duties y 
10,599 
4 
Pensions to the Duke of Grafton and others 
14,000 
0 
0 
Payments into the Exchequer 
.21,739,067 
12 
10 
Balance of cash remaining the 5th of Januarv, 1807, ? 
39,103. 
12 
carried to the next year’s account £ 
Total £ 
23,442,586 
9 
11 
The total gross produce of the excise du- 
ties in Scotland, in the above year, was 
1,824,3941. Os. 6|(/. ; of which the sum of 
1,445,0001. 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 1. 0s. 2d. 
The excise duties of England are under 
the management of nine commissioners, 
with salaries of 12001. 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 
6001. per annum each. The number of 
officers employed in collecting this branch 
of tlie 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 appoint- 
ment of any person to the office of gauger, 
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 married, not 
have more than two children; he must 
nominate two persons to be his securities ; 
and the certificate containing these particu- 
lars, 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 previous 
to the consumption. For more easily levy- 
ing the revenue of the excise, the kingdom 
of England and Wales is divided into about 
fifty collections, sipme 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 con- 
tiguous parts of several counties, every such 
collection is subdivided into several districts, 
within which there is a supervisor; and each 
district is again subdivided into out-rides 
and foot-walks, within each of which there 
is a gauger or surveying officer. 
The officers of excise are to be appointed, 
and may be dismissed, replaced, or altered, 
by the commissioners under their hands and 
seals ; their salaries are allowed and establish- 
ed 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 what- 
ever, except of the King, such offender 
shall forfeit his office. By several statutes, 
no process can be sued out against any of- 
ficer of excise, for any act done in the ex- 
ecution of his office, until one month after 
notice given, specifying the cause of ac- 
tion, and the name and abode of the per- 
son who is to begin, and the attorney who 
is to conduct the action ; and within one 
month after such notice, the officer may 
tender amends, and plead such tender in 
bar ; and having tendered insufficient or no 
amends, he may, with leave of the court, 
before issue joined, pay money into court. 
Officers of excise are empowered to 
search at all times of the day, enter ware- 
