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Salary ..........

lace On considering this statement, and the rela

AGENT AT THE TREASURY. tive salaries we have felt it our duty to propose

£250 for the officers of the customs in Ireland and Clerk ......................... 50 Scotland, we are of opinion that a fixed salary of 1,2501. per annum, and à general authority to

£300 the central board to allow 250l. per annum In our Fourth Report we have stated that the more, under the regulations suggested for Scot-consolidation of the boards renders an office of land, will afford a fair and just remuneration this description altogether unnecessary for Irefor the duty to be performed.

land, and the same reasoning applies with equal The establishment we propose for this office force to Scotland. We recommend, therefore, is as follows; viza

that it should be forthwith abolished, such comSolicitor..................... £1,250

pensation being made to the present holder as in Addition when paid ... 250

your Lordships' opinion may be reasonable. £1,500

HOUSEKEEPER - OFFICE KEEPERS AND ............................ First clerk.

MESSENGERS. Second ditto ..............

250 Third ditto ............

200 The establishments are at present as follows ; Fourth ditto .........

viz.

Housekeeper ............ ........... £ 150 £2,400

| Allowance for servants...... ........... 142

350

100

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In thus proposing salaries for the solicitors of

£292 customs in Scotland and Ireland, we wish dis- | tinctly to express our opinion, that the indi. One usher .........

£ 70 viduals holding these situations should be con-Four messengers, at ...... 701. each......... 280 sidered as precluded from engaging in any pri- One ditto ... . . . . . . ..... rate business whatever, and from receiving any One ditto and watchman ...................... 70 lees or emoluments other than the salaries and One ditto for Leith

70 extra allowances recommended, which are propored as full and fair remuneration for all the

£550 duties to be performed. Their travelling charges The number of individuals is rather less than should be paid in the same manner as the tra- we have proposed for Dublin, where the greater velling charges of the surveyors-general; all extent of the office renders the employment of fines, costs due from parties, and all payments more persons necessary. The local board of to be made to law agents or otherwise, in the customs have stated to us their intention to country, should go through the respective col- consider and report to the general board the lators of the revenue: fees to counsel and any number to which these establishments may be other disbursements of the solicitor in Edinburgh limited when the department is removed to e Dublin, when they exceed 101., should be Leith; and from this report, your Lordships paid on the order of the board; and when under will be enabled to judge whether any and what that sum, by the accountant of petty receipts, alterations in the existing establishment may be subject to the future responsibility and account necessary. of the solicitor. We have entered into this de The following are extra allowances upon the tail because we are convinced that the arrange-establishment of the department, to which it is ment for discontinuing the payment of costs to desirable to call your Lordships' attention ; viz. silicitors in public departments will be altogether incomplete, unless they are at the same

Inspector-general of imports and exports time excluded as much as practicable from pecu

1 in England ............ ............. £ 80 niary receipts and payments, and from the neces. sity of having any balances of public money in General register of shipping in England £50 their hands.

| When there were separate Officers for the

duties adverted to in England and Scotland,, of the customs revenue; and the unanimous these allowances were no doubt proper; as, opinions of the different mercantile bodies and however, the Scotch accounts are now to be others with whom we have communicated, have altogether transferred to England, any distinct satisfied us, that whilst he has essentially progrant on their account cannot be requisite; we moted the interests of the public, he has at the recommend, therefore, the discontinuance of same time given all the facility which, under the these payments, on such compensation to the system of a separate board for Scotland, it was present holders as the circumstances under practicable to afford to the mercantile in. which they were originally granted may appear terests. to warrant.

In closing our observations on the different! We have thus brought under your Lordships' offices in Edinburgh, more immediately under consideration the establishment of the customs the board of customs, we feel it to be due to as they exist in Edinburgh, and our suggestions Mr. Earl, who has for so many years presided for their future arrangement. The present over that board, to express our high opinion of annual expense (exclusive of the solicitor's de. the benefits which have resulted from his public partment) appears to be 15,9401. The expense services : the exertions he has made have not of the establishment we propose is 10,8071., been confined to the introduction of the English making the reduction that will ultimately result system and practice, to which we have already from the adoption of our suggestions amount to adverted, but have extended to every branch | the annual sum of 5,1331.

The following departments will then remain, viz. :-
Board :
One General and two Local Commissioners,
Annual expense.......

..... 3,400 0 0 Secretary's office : To aid the board in the conduct of all the executive business of the de. partment, Annual expense. ..

.............. 2,810 00 Comptroller and Accountant-general: To take care that all the orders of the lords of the treasury and of the central board relating to the receipt or expenditure of the revenue are complied with. To examine and control all the accounts of the department, and to arrange them for ultimate audit in England, Annual expense ............

• . ............ 990 00 Surveyors : To aid the board in the inspection and control of the officers, and other matters requiring attention at the different ports,

Proportion of annual expense for Scotland........................ 1,475 0 0 Examiner of Customs : To check the quantity of goods imported or exported, and the duties paid thereon, Annual expense. ...........

840 0 Accountant of Petty Receipts : To keep the minor accounts of the revenue ; to register the seizures made, and to inspect the officers' securities, Annual expense....

25000 Clerk of the Stationery Stores : To have the care of the stationery, and check the bills, Annual expense................

20000 Solicitor: To transact the law business of the department under the orders of the board,

Annual expense................................ 1,620 0 0 Housekeeper, Officekeepers, Messengers, &c. : Annual expense....

84200

Total .... ........

............. £12,427 0 0 In our Sixth Report we have in like manner brought under your Lordships' view the establishments at the out-ports of Scotland.

The following is a summary of the expense of the officers proposed to be retained, with the additions suggested in the present report ; viz.

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Glasgow ..........
Greenock, with the subordinate officers at the ports of Port Glasgow, Rothe.

say, Tobermory, Oban, and Fort William .......
Campbeltown ....... ......
Ayr, with the subordinate officers at the ports of Irvine, Stranraer, and Port

Patrick
Dumfries, with the subordinate officers at the ports of Wigtown and Kirk.

cudbright ..............................
Stornoway ............
Inverness............
Thurso and Wick.............................................

......
Banff.................................... .......................
Aberdeen......................
Montrose............
Dundee, with the subordinate officers of the port of Perth..........................
Kirkcaldy, with the subordinate officers at the port of Anstruther .............
Grangemouth, with the subordinate officers at the ports of Alloa and Bor.
rowstoness...

.................
Leith, with the subordinate officers at the ports of Dunbar and Prestonpans
Kirkwall.... ............ ............
Lerwick ..

..............................................

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£57,395 7 6 The establishment at each port provides :Ist. For guarding vessels on their arrival. 2dly. Examining goods imported and exported. 3dly. Assessing, receiving, and controlling the duties when paid. 4thly. Securing the goods at certain ports, where they are allowed to be warehoused without

such payment. We have, in like manner, in our Seventh and Tenth Reports, brought under your Lordships' consideration the establishments of the customs in Dublin, and the out-ports of Ireland. The summary of our recommendations under these heads, with the additions in Dublin suggested in the present Report, will be as follows ; viz.

......

DUBLIN.
One General, two Local Commissioners ............... Annual expense...........
Secretary's office..............
Comptroller and Accountant-general ..........
Surveyors-general .................. Proportion of annual expense of Ireland ...
Examiner of Customs....

......... Annual expense........... Accountant of Petty Receipts ............................

............ Solicitor ............

............
Surveyor of Revenue buildings....... .
Messengers................ £555 ( 0 )
Housekeepers............. 320 7 0 S

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.........

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OUT-PORTS.

£ $. d. Dublin, with the subordinate officers at the port of Wicklow.......

18,406 0 0 Waterford and Ross, with the subordinate officers at the port of Wexford ... 4,976 0 0 Cork, with the subordinate officers at the ports of Youghall and Kinsale..... 10,430 0 0 Baltimore..................

............................................ 1,820 0 0 Limerick, with the subordinate officers at the ports of Tralee and Kilrush ... 3,905 00 Galway.............................

990 00 Sligo, with the subordinate officers at the ports of Westport and Killybegs ... 3,273 0 0 Londonderry, with the subordinate officers at the ports of Ballyraine and Coleraine......................................

4,941 0 0 Belfast, with the subordinate officers at the ports of Donaghadee and Larne 8,015 126 Newry and Strangford....

4,120 00 Drogheda, with the subordinate officers at the port of Dundalk.................. 1,605 00

Total..................... £62,481 126

After full inquiry, we are satisfied that all ferent reports cannot, we are aware, be carried the business to be performed at Dublin and immediately into full effect. We would observe, Leith, having reference to the functions of the however, that it would tend materially to facili. local boards, may be fully provided for in the tate those reductions, if the establishments were several establishments we have recommended : at once decided on, and that portion of them we are equally satisfied, that the officers pro- which it may be expedient ultimately, though posed for the various out-ports will be found not immediately, to discontinue, were kept al. amply sufficient for the business to be done : together separate. It is at present the practice removals from one port to another, as the ar- for your Lordships to receive from the comrangements of commerce change, will of course missioners of customs detailed, particulars, spefrom time to time be necessary. The per- cifying the names of the different officers, and manent expenditure, however, for the salaries the salaries due to them each quarter : as, of the customs department for Scotland should however, no individual is placed on the establish. not, in our opinion, ultimately exceed the sum ment of the department without your Lordships' of 70,0007. (with the exception only of any of sanction, and as no addition to that establishment ficers that may hereafter be transferred from is passed by the auditors without your express the excise); and for Ireland the sum of 78,0001. warrant, this appears to us a very winecessary

In suggesting this limitation, we would repeat account: it would, in our opinion, be more our recommendation that it should not be useful if, in lieu of this very voluminous docu. evaded by the payment of any salaries or allow- ment, a certificate were sent quarterly, setting ances out of the incidents or out of any fund forth the total amount of the establishment other than the general revenue ; neither should sanctioned for the permanent conduet of the any new offices be created. The permanent business, and the precise amount that has been addition to the annual expenditure of the de. paid; annexing at the same time an explanation partment which attends the creation of a new in detail of the excess, and specifying any reand distinct office, is far from forming the duction that might then be practicable : such a weightiest objection to it; we have had occasion certificate would keep the attention of the cen. to witness great interruption to the ordinary tral board of customs, and of your Lordships, business of the department, resulting, as it ap- directed to the reductions that have been ulti. peared to us, from the additional offices placed | mately determined on, and, we donbt not, tend on the establishment, which have necessarily materially to basten the period of their final interfered with the business of those already in accomplishment, existence, and created a confusion and inter

T. WALLACE, (1.) mixture of duties wholly incompatible with that

W.J. LUSHINGTON. (1. s.) clear and orderly course of practice which it is

HENRY BERENS. (L.) so essential to maintain. It will be in your

R. W. Hay.

(L. s.) Lordships' recollection, that in the department Office of Inquiry into the Collection and Manage. of the customs in Dublin we found twenty-two

ment of the Revenue, Ist June, 1825. distinct establishments, whilst, on a liberal view of what was required for the due conduct of the

The appendix to the foregoing report (which public business, we deemed it necessary only to consists of nearly 800 folio pages) contains let. recommend the continuance of six.

ters, accounts, statements of various officers, There should be nothing difficult er intricate

examinations of witnesses, &c. in the business of the customs : it is capable of the most simple and accurate arrangement; and

EXCISE. when it has been made complex, this result has, in our opinion, arisen as much from a multiplicity The Twelfth Report, to the Right Honourable the of offices, and an unnecessary division of duties,

Lords Commissioners of his Majesty's Treasury, as from any other cause : it is under these cir of the Commissioners appointed by the Acts of the cumstances that we recommend to your Lordships 1st and 2d Geo. IV. c. 90, and 3d Geo. IT'.c.37, to require that all business hereafter accruing for inquiring into the Collection and Managein the customs, either of Ireland or Scotland, ment of the Public Revenue arising in Ireland, should be allotted to some one of the existing

and into certain Departments of the Public offices; and steadily to resist every proposal for Revenue arising in Great Britain. the establishment of new or distinct depart. His Majesty having issued his Royal War. ments : if with this be combined in every case rant, in the terms of the Act 3 Geo. IV. c. 37, the practice of exacting the most clear and dis. empowering this commission to inquire into the tinct accounts, and the fullest information on all collection and management of the excise revesubjects connected with this revenue, the im.nue in England, we shall delay entering af provements that have already taken place in its length into the mode of charging each of the collection will, we have no doubt, be progressive, different excise duties, and offering our suge and the result most satisfactory to your Lord. gestions for improving and securing their collecships, and to the interests of the public. tion, until these inquiries shall have been com

The various reductions proposed in our dif. pleted: in the mean time, we proceed to lay before your Lordships the result of our investigation “ this day of in the year of our into this department in Scotland, so far as it has “ Lord . had reference to the receiving, paying, and ac- After obtaining this license, the trader's precounting for the excise duties; the operation mises are subject to survey by the officers of of the new distillery law; and the establish, excise, and these officers take, at different pements employed under the direction of the riods of the process, a certain prescribed account board of excise in that country.

of the goods manufactured, so framed as to enWith a view to render our observations on able them to charge the duty. these subjects more intelligible to your Lord- Twice in each quarter (denominated an "exships, we shall preface them with a short state- cise round," and embracing a period of six or ment of the mode of charging the different seven weeks), the total quantity of goods that duties.

has been completely manufactured is ascertained, When an individual wishes to engage in a and the duty calculated. trade subject to the excise laws, it is necessary he This account is in general checked by an enshould state, in writing, at the nearest excise try required from the trader, on oath, of the office, the particulars of the premises which he quantity of goods he has made. Should it at any proposes to make use of, and obtain a license, time appear that the officers have charged a the general form of which is as follows: trader less than he ought to have been charged, I, whose name is hereunto subscribed, and the accounts are corrected in the succeeding

“ seal set, being the person specially ap- period or “ round," and if more, the matter “ pointed for that purpose by the commis may be brought by the trader before the magis, “ sioners of excise in

in trates, any two of whom, on hearing the case, “ pursuance of an act of parliament passed are authorised to grant a warrant for his relief, " in the year of his Majesty's reign, called an “absolvitur.” “ do hereby authorise and empower

When the goods manufactured, and the duty * living at to exercise the trade or to be charged, have been thus ascertained, an 5 business of at his aforesaid house, account of the quantities and of the sums due is “ and places thereunto belonging, from extracted from the officers' books, and, after hav" the to the he having paid | ing been checked and signed by the supervisor, “ the sum of for this License, to the is ultimately sent to the head office in Edin“ cashier of excise, according to the said burgh. This account is denominated a " act. Given under my hand and seal |“ Voucher,” and its form is as follows; viz.

GLASGOW

( Collection : 1,
2d District,

| 2d Round, 1825 ; Candle Voucher, commencing 25th August, 1824, ( Ist Division, and ending 10th October, 1824.

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