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No person shall be capable of any employment relating to the Officers «o b« excite, until be shall, before two justices of peace or before one ,wotn

or premised to five, an; treat, fee, gratuity, or reward, for hit obtaining or endeavouring to obtain an order for hii being instructed.

When an order for instructing is granted, it is directed to an experienced officer, who receives such person as his pupil; and the like book* a* officers have, being delivered to such pupil, he goes with and attends the officer, who instructs him, and takes surveys, and in hit o«n books makes the like entries as if he was on officer, until the instructor certifies that he is fully instructed.

After be is thus certified for, and until he it employed, he is called an expectant, being to trait till a vacancy happent.

At first he is employed only as an assistant, at such place where business happen! to be "more than ordinary; but such assistant has the like commission at an officer, and by bit constitution is an officer; na not having so much salary as an officer occasions the calling him aawiitant.

The first of the duties of excise being upon liquors only, and the ciirfej ascertained by gaging; the officers employed to take such accounts, and to make such charges, were called pagers or surveyors i and though some are employed about one sort, and others abont another sort of duty, yet by their commissions from the commissioners, *verv one is appointed a gager and officer, not only of the excise, but of all the other duties under the management of the commissioners i that, without granting any new commission, such officer may be removed from one sort of duty to another, as niay happen to be requiale; or that, if by accident he meets with any suspicion of a fraud in any other duty, not then immediately under his care, he maybe fully impowered to inquire into, and make a full discovery thereof.

The kingdom of England and IVale$, exclusive of the limits of the Collections, chief office, is divided into forty-nine collections, some called by the umei of particular counties, others by the names of great towns, where one county it divided into several collections, or where a collection comprehends the contiguous parts of several counties, at it tometimes happens.

Every collection is subdivided into districts, more or fewer, accord- Diilrict*. iagto the number of persons, within those districts liable to duties.and Kcordiog to their being more remote or near, and in proportion to the quantum of the duties arising within each district; which are called by tbe name of the chief market town in each district.

The market towns in each district, and the villages and little towns Fooiwnlki oarestthereto, are laid into foot-walks; distinguished and called the first, second, or third division of such a market town: and the little townsaad villages remote from market towns, are laid into out-ricles, distinguished and called the first, second, or third ouNride of such a Outrides aurket town; which are more or fewer, according, as before, to the jun.uer of persons liable to duties, and their remoteness or nearness, ud the quantities of the duties, &c.

Of every collection there is a collector, and of every district a super- Officers. v«w, and of every foot-walk and out-ride a gager or surveying officer.

The kingdom being thus laid out, the first step is the charging the Charging parties with these duties, which is performed by the gagers or sur- duties. ?*}iag officers, who are continually going to the houses of persons

of the barons of the exchequer, take the oaths of allegiance and supremacy, together with the oath in the following page. 12 Car. 2. c. 23. s. 33. 12 Car. 2. c. 2-1. s. 47.

under their surveys: and each officer having a particular book for each duty under his survey, and the names of the several persons under his survev, being therein cutered; when he comes to a brew-house or malt-house, or the like, he in his book, and a specimen on paper <always remaining- at each home) first sets down the minute of his coming thither; and if he finds nothing in-opcratiou, then he write* silent; but if he finds any thing in operation, he, by gaging or otherwise, takes an account thereof; and immediately minutes down in big book, and also iit the specimen paper, the account so taken; and in like manner proceeds to and at the next house under his survey, and so goes on for a month in London, and for six weeks in the country.

At the end of every month or six weeks, every officer, from the accounts so entered in his book or books, draws out an account of the respective times of brewing, or of making mall or candles, by each, respective person under his survey, and of,thc respective quantities thereof; putting the respective accounts of the several brewers under bis survey in one paper or account by themselves, and the respective accounts of the several maltsters under his survey, in another paper or account, by themselves; and so of thereat; and having so done, these accounts, so drawn from the books, being therewith compared and examined by the officer, and his surveyor or supervisor, are signed by both of them, and are then called the brewery voucher, or the malt or candle voucher, &c

These are the reports or-returns of the officers mentioned in the excise acts; and which, by the said acts, arc declared to be charges on the respective persons liable to duties.

The produce of those duties depending so much on the officers entries in their books, and on tbe vouchers drawn from thence; the said books, after making the said vouchers, are sent up to the examiners at the chief office, to be there compared with tbe vouchers, which also are sent, thither, as hereafter is mentioned: and if upon such examination any omission or error is found, the same are reported lo> the commissioners, who order the supervisor or officer, or both, to be either admonished, reprimanded or discharged, as tbe nature of the fault requires.

These vouchers for the London brewery, distillery, and candle duties, &c. when thus made up, examined and settled, are delivered in, at the chief excise office, to the respective accountants there of the brewery, distillery, candies, &c. who iu books enter the charges made upon each particular person, to be ready against he brings bis money to the chief office, where it is to be paid to the cashier.

Voucher') made up in the country in the same manner, by tbe officers and their supervisor, are delivered to the collector, who every six weeks come* to the excise-office, in every market town in hut collection, there to receive the duty of each person indebted for duty, who by the excise acts are not to go farther than the next market town to pay their duties: these vouchers, being entered in the collector's book, are sent up to the chief office, to cheque the collector's account. , For further securing these duties, the excise acts requite persons. Vou shall'sseqr to execute the o'fice of truly and

faithfully, aithout favour or affection, and shall from time to

liable thereto to charge themselves; liy making, at the next excise office, monthly entries of their* liquors and commodities, chargeable ~";th these duties; and such entries are constantly made at the chief office, bv all persons within the limits thereof liable to duties: but the dnties of many in the country being very inconsiderable, and they often living remote.from the excise offices, and many of them being illiterate, and r.ot capable of writing, these sorts of entries in the conntry are not often insisted on.

But the entries or notices of the names and places of abode of t-:e respective persons liable to' these duties, and of their respective workhomes, storehouses, Ac. and other utensils used in ami for t he liquors, or other commodities liable to duties, ought never to be omitted, without being severely punished.

The business of pagers or surveying officers is already mentioned jthe Surveyors or bttsHifssof surveyors or supervisors is, to be continually surveying supervisors, the houses, ftc. of the persons within their respective districts liable to duties; and to take, and in their books to enter, accounts of what they find there in operation; and likewise to watch, and see whether the officers duly make their surveys, and make due entries thereof in their books, and in the specimen papers: each surveyor or supervisor is in his own .book to enter what himself docs, each day and pirt thereof; and also to set down the bcha.iour, good or bad; the diligence or negligence of the several officers of his district ; and at the end of every six wseks to draw out a diary of every day's business, and of the remarks made each day of the several officers in his district; and to transmit such diary, at the eud of every six weeks, to the chief officer.

Each commissioner takes and peruses a proportion of these diaries, Diaries. aid when he meets with any remarkable complaint against any officer, he communicates it to the rest, who thereupon come to an agreement, either to admonish, reprimand, reduce, or discharge. For small faults, officers are admonished; for great ones, reprimanded; for greaser, ■ reduced; but for the greatest they arc discharged. The commissioner, who peruses the diary, writes in the margin admonish, or reprimand, &c. as is agreed on by the board.

These diaries, after having been thus written upon, are delivered to the clerk of the diaries, who in a book, called the reprimand-book, places the admonishments, reprimands, &c. to each officer's account; and writes every officer word thereof: which reprimand-book is re. sorted to upon discovering new faults; and if it is there found that the officer has before been admonished and reprimanded so often that there are no hopes of his amending, he then is discharged. The said book u likewise resorted to when application is made for advancing or preferring an officer into a better [lost. Frequent admonitions or reprimands arc a bar to preferment, unless they are of old standing: but if for three yean last, before the time of applying for advancement, he stands pretty clear of admonishments and reprimands; in such cases admonishments and reprimands of older date are not much regarded.

The collector's business is, every six weeks to go his rounds; and in Collectors. intervals of rounds, to be assisting in prosecuting offenders before JHstieet. . He also is to peruse the. supervisor's diaries, and where he tinds an officer complained of, is to examine him aud the supervisor,

time true account make and deliver to such person and persons as his majesty shall appoint to receive tlie same, and shall take no fee or reward for the execution of the said office, from any other person than from his majesty, or those that his majesty shall appoint in that behalf.

Every such justice of peace shall certify the taking such oath to the next quarter-sessions, to be recorded. 12 Car. 2. c. 23. s. 34. 12 Car. 2. c. 24. s. 48.

And no commissioner, or other person employed in the ex. cisr, shall take upon him any such office or employment, until he have first taken such oaths, and entered his certificate there

Reducing officers.

Restoring tbem.

Countryoflices.

and having heard both, is in the margin to write his opinion of each fact; he is also to have an eye how the supervisors and officers of his collection perform their duties; he, from the vouchers, transcribes into his book, the charge on each particular person in his round; and every six weeks goes his round, viz. to the excise office in every market town in his collection, and receives the duties due from each person in his collection, and either prosecutes, or orders the supervisor to prosecute, the defaulters, till the arrears are paid.

The money Ue receives on his round is not to remain in his hands until the round is over; but as he upon his rouud receives, so from time to time he is to remit what hehasreccived, and at the end of the round to remit the balance of his account of each round.

For faults, officers are reduced cither to be only assistants, or from foot walks to outrides, which are worse, because of the charge of keeping a horse: supervisors are reduced to be again only officers; and collectors are reduced to be supervisors.

Iu some instances discharged officers, after having for a competent time been thereby kept eut of pay, are again restored; but if twice discharged, are never again restored, unless one of the discharges, afterwards appears to have been occasioned, upon a misrepresentation of the truth of the case.

Besides all which, a particular commissioner goes now and then into one, two, or more collections, carrying with him three or four examiners ;and upon the spot examines into the behaviour of collectors,. supervisors, and officers, and, if occasion, hears them face to face; because private persons, knowing of frauds carrying on to the prejudice of the revenue, may.be inclined to discovei the same to a commissioner rather thau to any officer.

Pursuant to the excise acts, there is in every market town an excise office, and an officer called an office keeper, who by a commission from the commissioners, is constituted office keeper; all his business is to receive, file, and keep entries of persons within the limits of that office; of their names, and places of abode; of the trades they follow; and of the several places, and of all utensils they make use of in their trades: were it not for such entries as these, persons in bye places might carry on trades, without officers knowing any thing thereof, or ever charging them with duties which they ought to pay; therefore the omitting to make such entries as these ought to be severely punished ; but the traders omitting to charge themselves, by making monthly entries of their goods, in the country, is not (as before is said) often insisted on.

of, with the auditor for excise, under the penally of 50/. for every month*. 15 Car. 2 c. 11. s. 27.

He shall also, withiu six months after his admission, take the oaths of allegiance, supremacy, and abjuration, in the court of Chancery, King's Bench, Common Pleas, or Exchequer, or at the quarter sessions, in open court, between the hours of nine and twelve in the forenoon; for administering which oaths the proper officer of the court shall have 2*. 13 Will. 3. c. 6. « 1,2, 3. 1 Geo. 1. c. 13. s. 1. 9. 6 Geo. 3. c. 63.

lie is also at the s.ime time to subscribe the declaration against transubstantiation. 25 Car. 2. c. 2. s. 8.

And he is likewise to receive the sacrament of the Lord's supper, according to the usage of the church of England, with. iu six iii.iaths alter his admission; and in the court where he takes the said oaths, first deliver a certificate of such his receiving the sacrament, under the hands of the minister and churchwardens, and make proof of the truth thereof by two witnesses opon oath. 25 Car. 2. c. 2, s. 2, 3. 16 Geo. 2. «. 20. s. 3.

And no commissioner or other person employed about the To take no fees, excise shall take any money or reward from any person other trpn their majesties, upon pain of forfeiting their office, upon proof by two witnesses before two justices ot' peace, so as every person so offending is hereby made incapable of executing auy office of excise. 1 Will. & Mar. st. 1. c. 24. s. 15.

By 12 Geo. 1. c. 28, If any officer of the customs or excise Officers not to •kail trade in tea, coffee, brandy or other exciseable liquors, he de»l in *e», shall not only lose his employment, but also forfeit 50/. to any ^offe»' brandy, person who shall sue in any court at Westminster, and be ren-"" d«-red incapable of having any place in the revenue.

Uy 22 Geo. 3. c. 41, No commissioner, collector, supervisor, .Disqualified to eajer, or other officer or person whatsoever employed in the v.ote *l e1"* charging, collecting, levying, or managing the duties of excise, •r any branch thereof, shall be capable of giviug his vote for the election of any one to serve in parliament; and if any such person, cither during the time of holding such office, or xsithin tiztkt calendar months after, shall presume to vote, the vote is void, and the person offending shall forfeit 100/.; one moiety to the uiformer, the other to the treasurer of the county: the penalty to be sued for within twelve months.

• But the officers impowered to charge the duties on glass, hides, and skins, hops, paper, printed goods, soap, starch, wire, may be •»om for the faithful execution of their office by any of the commissioners of excise, or by any justice of peace, who shall give the officer a certificate thereof. 19 Geo. t.c. 12. », 10. 9 Ann. c. 11. ».-45. * -tm. c. 12. i. 13. 81 Geo. 3. c. ii. «. 14. 10 Ann. c. 19. r. 76. *. 13. lOJnn.e. 36. s. 16. SI.

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