dated; and we propose that in future it should be made up half-yearly: the account of one half-year being always forwarded to London before the ensuing half-year shall be ended. The vouchers also from which the charge is raised (at present deposited in the comptrollers' office) ought, we think, to accompany the account current, together with the receipts and other documents of discharge: the former will be useful in England for the purposes of examination and reference; and the officers' books, with the entries made of the vouchers, will be amply sufficient in Scotland. In the Appendix will be found an amended form, in which it appears to us the accounts of the commissioners may be hereafter made up with advantage; and with reference to the further simplification of this account, we think it highly desirable that the outstanding balances, which have now been brought forward annually for many years, should be inquired into; and, where there is no probability of their recovery, that your Lordships' warrant should be granted for taking them out of the account. It would also, in our opinion, be advisable to establish a general rule in every department, that any balance outstanding more than twenty years, and which there was no reasonable prospect of recovering, should be taken out of the public accounts by warrant from your Lordships, and entered in a ledger, to be called the Arrear-ledger; care being taken that the entries in this ledger are from time to time examined, and extracts sent to the proper districts, with a view to ascertain the practicability of recovering any part of the sums due. The General Examiners. This department was returned to us as always in the office, and employed in the entry of various excise documents and accounts; the remainder examine the books of the district officers; are appointed to the care of districts on the occasional illness or absence of the supervisors; and are considered as on probation for appointments to that situation. The whole business of these several officers, with the exception of a part of the duties of the diary clerk, are in England consolidated, and executed either by the surveying general examiners, or by the examiners, under their immediate direction. In our Seventh Report we have recommended a similar consolidation of the duties in Ireland, and the incorporation of the surveying general examiner's department with that of England: a measure of the same nature appearing to us highly desirable for Scotland, we have had under our consideration the establishment that might be desirable for the United Kingdom; and on fully considering the subject, we recommend your Lordships to sanction forty surveying general examiners, and sixty examiners for this purpose. as The surveying general examiners to be classed follows; viz. 1 Principal surveying general} £650 examiner, at 2 First class 7 Second ditto 10 Third ditto. 20 Fourth ditto 40 550 500 350 300 And the examiners to have each a salary of 1507. per annum. Of these officers we recommend the following distribution; viz. The business of the general examiner is to superintend the other branches of the department, and to make special reports to the board. The diary clerk has the care of the supervisors' diaries or journals and records, the censures, or other orders of the board issued thereupon, &c. The general supervisors perform part of the duties entrusted to the surveying general examiners in London, viz. That of making special investigations or inquiries, controlling, under the direction of the board, the officers in the districts, and reporting on their conduct when petitions are presented for promotion. The three senior country examiners are kept Second ditto. Third ditto Fourth ditto In our opinion, the collectors of excise here- | quired by the excise department, and to attend after appointed in each country should be to their receipt and delivery. selected from the fourth class of surveying general examiners resident in that country, and every vacancy in that class be supplied by the senior supervisor there, provided no well-office. The arrangement of the business obfounded objection existed to his promotion. The individuals in the fourth class of surveying general examiners may thus be considered as on probation for collectors, or for the third class of surveying general examiners, as the board may from time to time deem expedient. In like manner, the supervisors in each country should be selected from the examiners there, and the vacancy in the examiner's office be supplied by the senior officer properly qualified for promotion. With a view, however, to that interchange of officers in the three kingdoms which is so much to be desired, the central board should have the power of appointing to a vacant collectorship in any part of the United Kingdom, from the fourth class of surveying general examiners resident in either country, it being understood that the vacancy thus occurring in the surveying general examiner's department should be supplied by the senior supervisor on the establishment of that country in which the collector is appointed. A similar power should exist as to supervisors; the vacancy in the examiner's department being in like manner filled by the senior qualified officer taken from the establishment of that country in which the supervisor is appointed this arrangement will fully provide for a proper interchange of officers, whilst at the same time it will prevent the possibility of any undue partiality to the establishment of either country in the selection of individuals to fill the higher offices. Storekeeper.-Permit Examiners. The establishment of these two offices is returned to us as follows; viz. In the report of the English surveying general examiner (Appendix, No. 80) will be found some very useful suggestions in reference to this viously requires alteration, and the different individuals employed should give constant daily attendance, which they cannot do whilst they continue to hold other situations in the excise. As it is the business of the permit examiners to receive and keep a stock of permit and certificate books, labels, &c., and issue them to the proper officers, it appeared to us, in our view of the establishments in Ireland, that the duties performed in the two offices might be consoli dated. A similar course is evidently desirable for Scotland; and we recommend, therefore, that measures should be taken for that purpose, and we think the following establishment will be amply sufficient; viz. Storekeeper and permit examiner Clerk Packer and porter £250 150 100 80 £580 The storekeeper and permit examiner to give security in the sum of 5001., at least, for the due accounting for the stores and documents entrusted to the charge of his department; and either the principal or assistant to be selected from the practical officers of the department. Cashier's Office. The establishment of this office was returned to us as follows; viz. Cashier £2,000 930 200 120 80 £3,330 It is the business of this officer to receive the excise revenue from the several collectors in the country, and from the traders in Edinburgh, to make any payments out of that revenue which may be authorised by the board, and to remit the balance, under their direction, to London. The principal of the office is appointed by patent, and the duties are performed by deputy. The former office is directed to be abolished on a vacancy, and the office to be regulated by the 9th section of the act 57 Geo. III., c. 64. As there is in Dublin a collector of the excis duties, we have in our Seventh Report expressed our opinion that the business of the office of receiver general (similar in its nature and extent to the business of the cashier in Edinburg) might very properly be transferred to the col lector, and the salaries paid to the receiver general and his clerks be made a saving. Should your Lordships concur in our recommendation for the appointment of the collector for the Edinburgh district, a similar course may be pursued in Scotland, and in that case we recommend the repeal of the above provisions, and an immediate arrangement to be made for the entire abolition of the office. It will, as we have before observed, be necessary that the collector in Edinburgh should have two clerks, in addition to the one usually attached to that office, in consequence of the additional duty then to be allotted to him; and these clerks may with great propriety be selected from the most active and deserving clerks in the cashier's office; the remainder retiring on such allowances as your Lordships may deem reasonable. SOLICITOR'S OFFICE. mination of the accounts in arrear, and that no loss will ultimately accrue to the public, we shall not enter at length into the subject; and we are the more disposed to this course, as the measure we shall recommend will altogether prevent similar arrears in future. In the return of the duties performed by the second solicitor in Scotland, we do not find any business which may not be satisfactorily provided for in other departments: the present practice of employing this officer to prepare drafts of reports to your Lordships, or the central board, is particularly objectionable; and, on the whole, we see no reason to think that the second solicitor, as well as the separate offices of agent before the courts of session, justiciary, &c., and of agent before the inferior courts, may not be abolished, leaving the law business to be performed altogether under the direction and on the The establishment is returned to us as fol- responsibility of the principal solicitor, in the lows; viz. £3,000 0 0 200 0 0 260 0 0 100 0 0 manner explained in our Eleventh Report, in regard to the corresponding department of the customs in Scotland. We have in this Report also expressed our opinion so much in detail, on the mode of remunerating the solicitors of public departments, as well as on the regulations that we think ought to govern their several offices, that it remains only to refer your Lordships to these observations, and to state, that on fully considering the various duties to be performed by the solicitor for the excise in Scotland, we think a salary of 1,500%., and an authority to the central board to make an extra remuneration not exceeding 2501. per annum, when satisfied that his different duties have been satisfactorily performed, will be 6 60 amply sufficient. £3,980 0 0 80 0 0 £4,616 6 0 The situation of the first solicitor of excise having become vacant a short time previous to the commencement of our inquiries, it appears that your Lordships, on the 3d July, 1824, nominated an individual to the situation, “with "such salary, fees, or other emoluments as may "hereafter be allowed." £2,350 This arrangement very properly leaving the question of the mode, as well as the amount of We cannot close this part of the subject withthe solicitor's emoluments, open for considera-out remarking, that it appears to us of great tion, we have inquired strictly into the duties of the office, and the emoluments that attached to it during the life of the last possessor. Considerable evidence on these subjects will be found in the Appendix. importance, that any decision of the court of Exchequer in England, involving a question of law, should be communicated immediately to the solicitor in Scotland; and in like manner, any decision of the court of Exchequer in Scotland should be communicated to the solicitor in England; for it is obvious, that however the acts affecting the two countries may be the same, yet if great attention be not paid to the proceedings of the courts of Exchequer in reference to revenue matters, their conflicting decisions may in process of time create serious differences, and work injustice to the traders in one of the two The delay that has taken place in passing the accounts of the late solicitor, and the inconvenience that has in consequence accrued to the public service, has been repeatedly brought before your Lordships. On this point, we would refer to the evidence of Mr. Dundas, one of the general accountants, and to that of Mr. Corbett, clerk to the late solicitor. Satisfied as we are that due diligence is now employed in the exa-countries. BB due collection of the revenue will be improved rather than injured by it. Before we close this Report, we feel it neces sary to call your Lordships' attention to a subject, which, although it affects the general revenue of the United Kingdom, has, in an especial man. ner, been brought before us during our inquiries in Scotland; we refer to the glass duties, an im. mediate modification of which appears to us alike necessary to the security of the revenue, and to the continuance of the intercourse between Ireland and Great Britain, on its present advantageous footing. GLASS. The excise laws distinguish five sorts of glass, viz. Plate Glass; Window, denominated Crown Glass; very common, denominated Broad Glass; Glass for domestic use, called Flint Glass; and Bottle Glass. Plate glass is subject to a duty of 41. 18s. or when made thick for the purpose of polishing, of 31. per cwt. and entitled to a drawback on exportation to foreign parts, or Ireland, of 2s. 9d. per square, when ground or polished, and of 3. per cwt. when rough. Crown glass is subject to a duty of 31. 13s. 6d. The agent in London for the excise depart- per cwt. and entitled to a drawback on exmen is agent also for the department of the cus-portation to foreign parts, of 31. 13s. 6d. per cwt. toms, and it is only necessary in consequence to whole, and 47. 18s. when cut into panes, and refer to the opinion we have expressed in our when exported to Ireland, of 31. 13s. 6d. whether Eleventh Report on this office. whole or cut into half or quarter tables. We have thus brought our observations on the Edinburgh establishments to a close; and, should your Lordships concur in our view of the subject, their annual expense may be stated as follows; viz. Broad glass is subject to a duty of 11. 10s. per cwt. and entitled to a drawback on exportation, to the same amount. Flint glass is subject to a duty of 41. 18s. per cwt., and entitled to a drawback on exportation to foreign parts, of 67. 3s. and to Ireland, of 47. 18s. per cwt. Bottle glass is subject to a duty of 8s. 2d. per cwt. and is entitled to a drawback on exportation of 8s. 1d. per cwt. Window Glass. In Ireland there is no manufactory of window glass, and the consumption is consequently sup plied by exportation from Great Britain; the law allowing a drawback equal to the full duties paid. Urgent representations having been made to us, that window glass, originally exported on drawback to Ireland was clandestinely reimported into this country, to a great extent, we examined various witnesses on the subject; and we would particularly direct your Lordships attention to the evidence of Mr. John Geddes and Mr. Hugh M'Ruer, as to the nature and magnitude of this evil. It appearing that the number of windows entered under the assessed tax acts, in the two countries, might afford ground for an estimate as to their probable consumption of glass, we referred to an account of the number of houses charged with the window-tax returned under those acts, in Ireland, for 1821 (Ap-sented as in a state of great improvement. It pendix, Second Report, page 1184), and required is alleged, however, that large quantities are a similar account for Great Britain. From the fraudulently imported into Great Britain; and former it appeared, the number of windows as this article is one of universal demand, and brought to charge was 785,879, and from the therefore of easy sale, and as it is not difficult latter, 10,549,461. On examining the revenue of concealment, we cannot but fear there is conaccounts of the same year, (1821) we find, that siderable truth in this statement. The evidence the duty on the quantity of window glass con- of several witnesses examined on this subject sumed in Great Britain was 289,0007., and the will be found in the Appendix. Mr. Geddes, a amount of the duty drawn back on the quantity considerable manufacturer, states:— "We do exported to Ireland 40,0007.; thus, whilst the "not sell any glass, except merely to cover the relative number of windows was as 1 to 14," smuggled goods; nine-tenths of the flint glass the relative consumption of window glass was as 1 to 7, and the drawback consequently 40,0007. instead of 20,0007. Although we do not consider the assessed tax accounts as decisive, we think that they so far bear out the evidence we have received, as to lead to the conclusion, that the representations made to us are substantially correct, and that at least one-half the glass exported on drawback to Ireland is clandestinely returned to this country, to the manifest injury of the public revenue. The following account of the sums paid for drawback on window glass exported to Ireland since 1822 will shew that the evil is rapidly increasing; viz. Year 1823 £62,254 "is imported from Ireland." Q." You believe that nine-tenths of the flint "glass used in this neighbourhood is imported "from Ireland ?-A. Yes; not merely in Glasgow, but along the west coast." 66 An account of the quantity of flint glass in Great Britain on which duty had been paid and not afterwards drawn back, for a series of years, will be found in the Appendix. It appears that the quantity was, There does not appear to us any thing in the present circumstances of the country to lead to the opinion, that the actual consumption of flint glass has diminished to the extent this account exhibits. The increase of duty in 1812 may The remedy that appears to us most desirable have had some effect, and we have reason to is, entirely to discontinue the drawback on all fear also the temptation it has held out has window glass exported to Ireland, and to impose given rise to many frauds in the home manuthe British duty there, if hereafter any manufacture; still the diminution is so large as facture of this article shall be established. By this measure 60,000l. per annum at least will remain in the Exchequer, which now goes to those who defraud the revenue; whilst the additional sum raised from Ireland will not, in our opinion, be very considerable. to give great weight to the evidence we have received, as to the illicit importations from Ireland. Viewing this duty, however, only as it affects the intercourse between Ireland and Great Britain, it is obvious, that as in one country an article of such universal use is subject to a high duty, It is a curious fact, that whilst in England a whilst it is altogether exempt in the other, it considerable portion of the consumption has been must either impose on the revenue officers the the common or broad window glass, paying a necessity of examining all packages coming from duty of 17. 10s. per cwt., the entire consumption Ireland to Great Britain, and thus tend mateof Ireland has been of the superior description.rially to impede the desired facility of interWhen the duty shall be retained, it is obvious course, or it must afford a means of smuggling the relative difference of price it will occasion will bring the inferior description of glass into use in Ireland for ordinary purposes, and we apprehend it will be found almost as cheap, after paying the duty, as the superior glass has been, duty free. Under these circumstances, retaining the drawback on window glass will operate but little, if at all, on the lower orders; and as the tax on windows and the 10 per cent duty on glass have been so recently repealed in Ireland, the duty could not at any time be imposed on other classes with less objection. with so little risk, as to be alike injurious to the revenue and to the moral habits of the people. It is the only remaining duty on which a difference exists, so considerable as to make these precautions essential; and under these circumstances we have no hesitation in recommending to your Lordships the reduction of this duty to a very considerable extent in Great Britain, and its immediate extension to Ireland. The total amount of the duty on flint glass retained in the Exchequer for the year 1824, was about 120,000l.; a reduction to 17. 10s. per cwt. or two-thirds, will not, therefore, diminish the revenue more than 80,000l.; a sum that Flint glass manufactured in Ireland does not may be reasonably expected by the prevention of at present pay any duty. The manufactories frauds, and the repeal of the drawback on the are to some considerable extent, and are repre-export of window glass to Ireland. Flint Glass. |