§ MR. MEEHAN (Queen's County, Leix)To ask the Secretary to the Treasury whether an increase or excess on a spirit store stocktaking at a distillery, when the balance is struck for the period according to Sub-section 9 of Section 43 of 43 and 44 Vic, c. 24, is an unnatural, or an unusual result of the distiller's operations for a period, and the balancing for a period; and, if unnatural or unusual, does it denote that either fraud on the distiller's part has taken place or that a blunder has been committed by the Excise officials connected with the distillery or any other mistake committed; and what was the source or cause of the excess or increase found at Glen-Glassaugh distillery, Portsoy district, when the balance was struck for the period on October 28th, 1905.
§ (Answered by Mr. Runciman.) I am informed that the finding of an excess in the stock of spirits in the circumstances stated is not common. But it is quite possible for it to occur without either fraud on the distiller's part or a blunder having been committed by the Excise official. On the date named, an excess of, four-fifths of a gallon was discovered in the stock at Glen-Glassaugh distillery, and duty was charged upon it; but it was not considered necessary by the Board of Inland Revenue to call for an explanation of this trifling excess.