§ Mr. Parnellsaid, that he did not intend to oppose this motion; but he wished 94 to take this opportunity of expressing his opinion upon the reports already made by these Commisioners. He said, that he did not think the report upon the assessed taxes was such a one as the great defects in the manner of collecting them called for. That the Commissioners had not brought to light the abuses that notoriously prevailed, nor given any advice by which the system might be amended. He wished that they would review the subject of collecting these taxes, and suggest what might appear to them necessary for rendering them more productive. The other reports contained a large portion of very important information, and did credit to the zeal of the Commissioners. He wished, however, to know, whether the abuses they exposed had been put down, and whether the recommendations of reform contained in them had been acted upon. In the Custom departments they shewed great irregularities to have existed in the conduct of the officers employed to superintend the coasting trade, and to take care of goods landed on bills of view—a sum of 200,000l. having been lost to the public by goods taken away from the Custom-house, without payment of duty.—They likewise found great fault with the system in which the collector's accounts were ordered to be kept, and with the jurisdiction of the Sub-Commissioners. In the Excise department, they fully proved that where a revenue of 700,000l. had been collected on spirits, one of 2,200,000l. ought to have been levied. This was a matter of great importance, because it proved beyond a doubt that, if this duty was properly collected, no necessity would exist of any such tax as that proposed this year on malt. The Commissioners, as a remedy for illicit distillation, had proposed the adoption of small stills, as used in Scotland, a remedy that appeared to be the only effectual one that could be adopted. The hon. member said, it was absolutely necessary that something should be done immediately to meet the evil, for that one county had been fined at the last assizes 5,000l. He said that the existing laws were very defective, inasmuch as they imposed very heavy fines on illicit distillation, at the same time they obstructed legal distillation, by giving great encouragement to large stills, which requiring very great capital, could not be set to work in the counties where the illicit distilling was carried on, for want of sufficient capital. He next adverted to the 95 Auction duty, which appeared to give no produce whatever. But the most important matters in the reports of these Commissioners, was a recommendation that all revenue officers should be promoted in succession, and acccording to merit, for without adhering to such a system, it was impossible to collect the revenue; the greater part of the abuses arose from the improper manner in which appointments took place, and therefore he hoped that this advice would be strictly adopted. He thought it extremely hard upon the different boards of Commissioners that they should not be left at liberty to select and promote their own officers, and that, unless they had this power, it was impossible that they could discharge their duty in the manner they ought to do. He by no means intended to attach blame to the present boards, for any thing that these reports contained, because he did not know how far measures had been taken by them to remove the abuses complained of, or whether they had had the means of preventing them.
Mr. Fostersaid, that in respect to the assessed taxes, the sub-commissioners, and the distilleries, it was his intention to bring forward measures immediately for meeting the complaints contained in the reports. That steps had been taken with good effect already to do away the abuses that existed in the coasting trade, landing goods on bills of view, and the collection of the auction duties.—That the mode of stating the collectors accounts was very truly pointed out as defective, and that measures should be adopted for reforming it.—That in respect to the conduct of the inferior officers of the revenue, he should propose to grant an amnesty of all transgressions up to the period of the late regulations for increasing their salaries, nearly the whole of them having taken fees under the former system, in consequence of the smallness of their salaries and legal emoluments.—That, however, it was the fixed determination of the government to act without any regard to persons and services in punishing any officer who should hereafter take a fee. The right hon. member said that in regard to the distilleries, he had last year, in compliance with the wishes of many persons, admitted stills of 800 gallons to be used, but that it would answer no end to make any alteration in the existing laws till a complete reformation took place in the conduct of the inferior officers; that he was glad the hon. member 96 had sought for the information he had desired, as it gave him an opportunity of fully justifying the policy of the present bill.
Col. Archdallsaid, that it was absolutely necessary that something should be done to put down the illicit distillation, and protect the people of his part of the country from the great rigor of the distilling laws.
Col. Barrysaid, it was with great reluctance he ever differed from his right hon. friend, but he must say that be thought the fining of counties for illicit stills discovered in them was a most unjust proceeding.—That 15,600l. had been ordered to be levied in his county, and that if payment of it is enforced that it will ruin many poor families.—He therefore thought that it was absolutely necessary that something should be done immediately to relieve the people from such enormous penalties.