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practicable, it is in our opinion desirable, as a prelude to a more just and proper administration of the law, to remit at once the fines remaining unpaid, granting to the officers making the detection, a sum equal to one-fourth of the amount unrecovered; and at the same time to withdraw the unadjudged cases from before the magistrates (with the exception only of such as are very aggravated, or where personal violence has been used), granting for the encouragement of the detecting officer in like manner, a reward of one pound in each case, being rather more than a moiety of the average penalty heretofore awarded.

It should be distinctly understood, however, that after this act of clemency, no mitigation of the penalty for illicit distillation below 201. will be accepted, and that no delay will be allowed in the payment. We trust, when it becomes known that this course will be pursued, the number of persons it will be necessary to commit to prison will not be great; but, as the practice under the law has been so long defective, it appears desirable, for a time at least, strictly to watch its operation; and for this purpose we recommend, when any party is sent to prison, that a report should be immediately made by the officer, containing the following particulars; viz.

Name of the party.
Offence committed.
Date and place.

When and by whom arrested.

When and before whom convicted.
Penalty.

When sent and in what custody.
Age and apparent bodily health.
Whether a family.

General character, if known.
Whether ever convicted before.
State of the gaol to which committed.
Observations (if any) of committing magis-

trate.

And it should be the duty of the board of excise to forward this report to your Lordships without delay, accompanying it with any observations they may think fit to offer, in order to enable you to judge of the expediency of exercising the power of mitigation, or of altogether releasing the party, as the circumstances of the case may appear to warrant.

ships' consideration. Whilst the magistrates would have no excuse for failing in their duty, and properly enforcing the law, the present extent and amount of revenue penalties, would be less open to objection, if the operation of the several laws by which they are enacted were thus accurately watched by your Lordships' department.

In our animadversions on the defective, administration of the excise laws in Scotland, however, we are anxious not to be understood as implying that even the infliction of the full penalties enacted by them for illicit distillation, will be sufficient to suppress this great and alarming evil, or that we feel less imperatively the necessity of that cordial and efficient co-operation on the part of the principal land owners and occupants of estates, with a view to this object, which we so strongly urged in our Fifth Report; we repeat again, that it is to these gentlemen that the revenue must look for effectual protection; and it is in order to aid the exertions which we trust will now be made, and with reference to the evidence before us, (Appendix, No. 71,) that in several districts, in, the Highlands violence is frequently committed, and the officers of excise are unable to enter without great personal risk, that we are induced to recommend, as a temporary measure at least, an increase of the preventive force now employed in this part of the country. ,,!

Various suggestions have been made to us with reference to the description of force that it might be desirable to establish. It is certainly important that it should have the power to destroy the malt and other materials used by the illicit distillers, to which the present excise officers are altogether unequal, and which experience has shewn to be one of the most effectual means of putting down this illegal traffic; and as sailors easily adapt themselves to this service, and are not so much exposed to corruption from an intercourse with smugglers, we think that the employment of two cutters, having crews from twenty-five to thirty men, one to rendezvous in the Beauly Firth, and the other at or near Oban, and to proceed from station to station by the Caledonian canal, would, on the whole, be open to the least objection.

The crews of these vessels to be under the orders of intelligent and active officers, to be in constant communication with the different collectors in the Highland districts, and to proceed to act on land according to their directions. A memorandum of the directions which it appears to us desirable to issue for the guidance of this force, will be found in the Appendix.

In proposing a return of this description, as peculiarly applicable in Scotland under the circumstances to which we have referred, we cannot but observe, adverting to the nature and amount of the revenue penalties, and to the different authorities by which they are inflicted, that it would, in our opinion, tend to protect the liberty of the subject, and to prevent aggravated cases of imprisonment for minor offences, Having thus expressed our opinion on the opeif a general instruction were given to every ration of the new distillery law, and the state of revenue department, whenever any individual illicit distillation, we proceed to the details of is committed to gaol at their instance, to make the establishment under the direction of the a return of similar particulars for your Lord-board of excise in Scotland, adverting in th

Instructions.

first instance to the instructions under which the district officers are now acting, involving as they do a material part of the subject.

These instructions are dated in 1804, the numerous alterations since made, as well in the duties of excise as in the mode of their collection, having been provided for by additional or supplementary instructions, and by what are called "general letters."

From the former part of this Report your Lordships will have observed how greatly the excise revenue depends on the vigilant survey of the different traders whilst their operations are in progress, and that, in point of fact, the business of an excise officer is one of constant inspection and continued watchfulness; it appears to us, therefore, that instead of requiring the officers to make themselves acquainted with the voluminous instructions of 1804, with the supplementary instructions subsequently issued, and with the general letters, (of which no less than 890 are represented as now in force,) every exertion ought to have been used to prevent such an unnecessary waste of their time. A clear and concise code of instructions is in fact essential to the due collection of the revenue. This code should be revised frequently, and any alte ration necessary between the periods of revision should be made in the form of additional articles; confining general letters, or, more correctly speaking, "circular letters," to information of a temporary nature, or to such instructions as are to remain in force only for a limited period.

A very strong instance of want of attention, even in the revisions that have been made in the existing instructions, has come before us.

One of the clauses of these instructions is founded on the act 10 Geo. I, c. 10, and requires the officers of excise to attend and to cause to be weighed all the coffee, tea, cocoa, chocolate, &c. in the stocks of wholesale dealers once in every ten days, and eight times unexpectedly in each

year.

If the quantities sold be not sufficiently large to require permits, the stocks are to be weighed once in every twenty days, and eight times unexpectedly in each year.

In addition to these established weighings of stock, the supervisors are to have them weighed occasionally, and it is understood they should do so generally four times a-year.

It follows, that if the officers and supervisors obeyed these instructions, the stocks of the wholesale dealers would be weighed over fortyeight times in each year, and of retail dealers thirty times..

sent time, and under circumstances so entirely changed, cannot be too strongly condemned.

It has followed that where the stocks are large, the weighing has been altogether omitted, and an estimate only has been entered in the excise books: a duty held out as important has thus been neglected, whilst, at the same time, a habit of confidential communication between the officers and the dealers has been established, leading, we fear, to consequences more injurions to the revenue than any benefit to be derived from the obnoxious regulation itself.

The ostensible object of the re-weighing is to detect the introduction into the dealer's stock of the articles on which the excise duties have not been paid. Even in cases, however, where the weighing from the state of the stock can be effectually performed, the traders, aware that it will take place, seldom fail when they have smuggled goods for sale to keep them from the view of the excise officers, and it has rarely occurred that any improper additions to the stocks have been detected.

The following returns of the seizures resulting from the numerous re-weighings for five years, will place the matter in a strong point of view:

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In point of fact, experience has proved that the only practical utility of taking the stocks of dealers, is to have a record of them occasionally, in order when information on oath is obtained, that smuggled articles are in their possession, the officers of excise may be able to seize such articles in any entered room, and to prove they are an excess of the duty-paid stock. For this purpose, an unexpected survey and weigh ing twice in each quarter by the officer, and once or twice in each year by the supervisor, would be amply sufficient; and as such an alteration would enable the officer efficiently to perform the duty, and at the same time relieve the large traders who do not connive with the officers, from at least thirty-eight, and the smaller traders from at least twenty different annual weighings of their respective stocks, we cannot but express our regret, that it has been so long delayed.

In preparing a new code of instructions, a In the year 1723, when the law first gave aumeasure indispensably and immediately neces thority to weigh the stocks of dealers in the arti- sary, we trust it will be remembered, that cles enumerated, the consumption, and conse- twenty years have elapsed since the fast inquently the quantities on hand, must have been structions were revised, and that such alteracomparatively inconsiderable, and it is probabletions will, in consequence, be introduced, as are this regulation might have been carried into calculated to meet the changes which have in effect; its continuance, however, at the pre- the interval taken place.

We would recommend also, that the several | reverse of the object contemplated, the officers articles having reference to the general conduct and traders finding it impossible, with every of the officers, should be separated from the exertion, completely to carry them into effect, particular instructions that are necessary for mutually agree to disregard the whole, and the collecting each excise duty. After this has been revenue is in consequence more in danger than done, as the latter will consist only of the di- if it were left without any such regulations. rections requisite under the respective acts imposing the several duties, we think they may with great advantage be made public, and the traders be allowed to purchase, at a moderate price, the particular code of instructions relating to the trade in which he is, or may propose to be engaged, and the additions from time to time made to that code, precisely in the same manner as he is at present enabled to purchase the acts of parliament on which those instructions should be founded.

Several complaints have been made to us, of the extraordinary power that has been exercised by the officers of excise, and it has been stated that this power was not warranted by law; its dangerous nature will be evident on a perusal of the following extract from a recent examination of a deputation of the Irish distillers. An extract that, we have reason to believe, speaks the feeling of a very large number of persons engaged in the manufacture of excisable articles, viz.

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It remains only that we observe, in reference to this subject, that in the preparation of the general instructions, it appears to us desirable to confide some discretionary power to the collectors of excise, to give relief in cases of obvious accident or error. A discretion of this nature has been recently given to the collectors and comptrollers of the customs at certain out-ports, from which much convenience has resulted to the public; the revenue correspondence has been diminished, and the delay attending a reference to Edinburgh or London (in many cases morė important than the article in dispute) has been avoided.

All the collectors of excise rise gradually in the service, and are necessarily acquainted with its details; it is not in their power, without the connivance of the supervisor and the subordinate officers, to commit any fraud upon the revenue; and we are satisfied, therefore, that this discre tion may be as safely intrusted to them as to the collectors and comptrollers of the customs. We recommend, in consequence, that it should be given, it being understood, that in every case of its exercise a record should be made in the supervisor's journal, and an immediate report forwarded to the board.

"I complained of the restraints we lay under respecting the tonnage, and of the disadvantage in being deprived of the ten days cur"tailed from the time allowed for the payment "of the duty. The answer I got to one part of it was, that we had still the time allowed, "and that nothing was ever done to prevent "it; and then, when I went to inquire, I The establishment under the direction of the “found there had never been an order from board of excise in Scotland, is divided into two "the board about it, but that one of the gentle-parts.

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Establishment.

men of the excise office took upon himself to 1st, The officers in each district for charging

“issue that order. In such a commodity as and collecting the duties, ordinarily called "The spirits, we are sure to obey an order when" Out-door Establishment." "issued, whether legal or not.”

2d, The officers under the board at Edin

The establishments which your Lordships have sanctioned for the different districts of Scotland, appear to be as follows:

18 Collectors. 64 Supervisors. 543 Officers.

47 Assistants and extra assistants.
13 Supernumeraries.

The measure we recommend, will at once en-burgh, for checking the proceedings of the diable the trader to protect himself from any im- strict officers, and ultimately receiving and proper conduct on the part of the officers, or to accounting for the revenue, ordinarily called obtain redress should illegal orders be at any "The In-door Establishment." time issued. It will tend also to render the traders and the excise officers more independent of each other, a point not hitherto sufficiently attended to in the administration of the excise laws; at present, the extent and complexity of the district officers' instructions, necessarily render them averse to any complaint from the traders, lest the inquiry consequent upon the usual investigation should bring accidental onissions forward, and render them amenable to the censure of a board very properly strict in the maintenance of discipline and due subordination. On the other hand, the numerous enactments, the breach of any one of which subjects the trader to a considerable pecuniary penalty, place him still more in the power of the officer... The result of these multiplied in. structions and enactments is, we fear, often the

12 Permit writers.

16 Clerks to collectors.

The establishment returned to us, as actually on the establishment on the 5th July, 1824, was as follows, viz.

18 Collectors. 69 Supervisors. 525 Officers.

28 Assistants and extra assistants
14 Supernumeraries.

19 Permit writers.

20 Clerks to collectors.

With a view to the charge of the excise re venue, the country is apportioned in the first instance into "divisions," and each division is allotted to one officer. Where traders subject to the excise laws are thinly scattered, the space in each division is extended, and the officer in consequence is required to keep a horse; these divisions are hence denominated "rides;" the smaller divisions, by way of distinction, are

The only material excess is in the number of supervisors; nor is that so considerable as to call for special observation, had it not appeared from the return of the board of excise in Scotland, that they considered themselves authorised by their patent to make additions from time to time to the number of persons employed on their establishment, without your Lordships' sanction. | called “ foot walks."

Such a proceeding appears to us not warranted The traders in a "ride" being less numerous, by the provisions of the act of the 50 Geo. III. the revenue collected is not so large, junior c. 117, and altogether opposed to that control officers are therefore appointed to these divi. which your Lordships should exercise over this sions. The regulations require, that an officer large branch of the revenue expenditure. As, shall have been three years in a “ride” before however, the consolidation of the boards of he is eligible for a "foot walk." In order to England and Scotland will, we have no doubt, obtain this promotion also, it is essential that lead to a more correct construction of the act in he should petition the board; his character is question, it is not necessary to observe at any then inquired into, and if satisfactory, his name length on the subject. is placed on a list, from whence the vacancies occurring are from time to time filled up. Officers are allowed a salary of 901. per annum, and 525 were returned to us as employed on the 5th July, 1824.

The regulations under which the district officers are appointed, and the salary attached to each rank, appear to be as follows :

Individuals, when nominated for excise appointments, are examined, and unless specially objected to, are placed under competent officers, with a view to their instruction in the duties to be performed. When they have obtained the proper certificate and taken the oaths of office, they are called "expectants."

A certain number of these expectants are appointed annually, with a view to the supply of any vacancies that may occur on the establishment. In Scotland, these individuals have not any salary or other allowance, unless employed to assist in the collection of the revenue on the illness or accidental absence of the regular officers, and on these occasions they are paid at the rate of 757. per annum.

The number of expectants is at present about 170; and of these, more than three-fourths are stated to be employed.

From expectants individuals either become assistants, supernumeraries, or officers, according to the demands of the service and to the dates of their several nominations.

1st, It is the duty of an assistant to aid the officers where the districts are large, or the traders of a peculiar description, as distillers, &c. Twenty-one assistants are employed, and they are paid likewise at the rate of 751. per annum.

2d, It is the duty of a supernumerary to assist the collector when necessary, and to act on the occasional temporary absence or sudden illness of officers. One supernumerary is in general stationed in each collection; they have a permanent salary on the establishment of 251. per annum, and an addition at the rate of 651. per annum when in actual employment. Fourteen are represented as at present on full pay.

3d, The duty of officers, as well as that of supervisors and collectors, has been sufficiently explained in the progress of this Report.

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After having been nine years an officer, an individual is eligible for promotion to the rank of supervisor. To obtain the situation of "su"pervisor," a second petition to the board is requisite; inquiry is again made into the character of the individual, and if satisfactory, his name is put down for promotion. allotted to a supervisor is called a "district," and embraces several "divisions," varying according to the number of traders in each. The salary of a supervisor is 160. per annum, and sixty-nine were returned as employed on the 5th July, 1824.

The space

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consequently without the means of subsistence, an effectual check and control over the expenditure of the public money, than that the system which it maintains should be easily understood: in this view, where it tends to facilitate a clear general understanding of the duties to be performed, we should suggest a consolidation of offices, even at the hazard of some practical inconvenience. In the present case, however, no such inconvenience is to be apprehended. The whole number of assistants, supernumeraries, assistant officers, and extra assistants, consti

it is to be feared debts will be incurred, and habits contracted, rendering the parties very unfit for revenue officers: we much prefer therefore the English system, according to which, after the individuals nominated have been duly instructed, they are appointed to reside in those parts of the country where it is probable their services will be required, and, when not in actual employment, allowed 50%. per annum each.

Our second objection is to the nomination of tuting four distinct ranks, with different fixed so large a number.

If their appointment be, as alleged, merely to supply vacancies, it is obvious that 170 cannot be requisite to supply vacancies on an establishment not exceeding in the whole 700 individuals. It has been stated that this number is at present necessary to the collection of the duties under the new distillery law; it appears to us, however, extremely undesirable to place so important a duty under the charge of "expectants.”

Whenever the existing establishment is found insufficient, additions should be made to it under your Lordships' authority; and nothing can be more objectionable than any attempt to carry on the public service by expedients of this description, even when they do not occasion, as in the present case, additions to be made to an establishment, equal to one-fourth of the number originally fixed by your Lordships, and an expenditure of from 10,000%. to 12,000l. per annum, without your sanction.

With a view to remedy the existing evils, we shall hereafter propose such an addition to the number of officers as appears to us essential; and we strongly recommend,

salaries, amounts only to forty-two, and there is no doubt, on their entire abolition, the out-door business of the excise may be performed by the remaining officers.

Officers.

In Scotland, the circuit or division allotted to an officer, denominated a "foot-walk," is from twelve to sixteen miles; in England, from twelve to twenty. We think it desirable that an assimilation should take place by the adoption of the English circuit, and that the divisions of the officers in Scotland should be immediately sarveyed and altered, having special reference to that circuit, as well as to any alteration that may have taken place, either in the number of traders, or in the extent of their business. * f

2d, The allowance for a horse should in every case be distinguished from the permanent salary',' and never paid unless the horse be kept and used. It is at present necessary for the super/ visor to certify that every officer in a “ride" has a horse; but as the withholding this certi ficate would preclude the officer from receiving any salary whatever, it is to be feared that of

1st, That the number of expectants should in some occasions it is improperly granted. --Thiệt future be strictly limited to 100.

2dly, That they should have a permanent allowance of 501. per annum, as in England, and an addition of 30%. per annum when employed.

3dly, That in lieu of appointing a certain number of expectants every year, without reference to the vacancies occurring, in consequence of which the establishment is at times overloaded, and at other times in want of assistance, the number of expectants be made up to 100 in the month of September in each year. At this period the most considerable excise duties come under survey, and it is, therefore, most desirable the proper number should be then completed.

Assistants and Supernumeraries.

evil of this arises not so much from the arabunt of the extra payment as the false certificate," and the mutual concurrence in an incorrect statement, which in its effects necessarily tends to make both the officer and the supervisor less efficient servants of the revenue.

3d, In England, the officers are removed. periodically every four years this regulation: appears to us highly beneficial to the revenue g in fact, it is almost the only efficient cheek to collusive agreements between the officers and traders, to which the temptation is so great. However inconvenient it may be, therefore, tô the individual officers, we cannot but recommend the extension of the regulation to Scotland, care being taken that officers are not re

It is apparent, from the evidence in the Ap-moved to a greater distance than is necessary, pendix, that the duty of the assistants may be very properly performed by the senior expectants, and that of the supernumeraries by the jor officers. We do not hesitate, therefore, to recommend the abolition of those two ranks dofficers, as well as those of assistant officers me extra assistants, at present said to be em played in the prevention of smuggling.taran

and that the allowance made to them is on every occasion fully adequate to their fair and reasonis able expenses.

We are satisfied that nothing tends more to

4th, As we are fully satisfied that the salaries of the officers in Scotland are too low, and us their equalisation with the same class in Eng land is on every account highly desirable, we cannot hesitate to recommend the immediate:

adoption of that measure. The footwalk of

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