The several commodities now subject to excise duties are, ale and beer, cyder, perry, mead, British and foreign spirits, wine, vinegar, verjuice, malt, hops, salt, soap, starch, candles, coffee, tea, tobacco, and snuff, bricks and tiles, glass, hides and skins, paper, printed goods, and wire. The various rates of duty which had been imposed at different times were consolidated in the year 1787, when other regulations were also adopted, by which the produce of the revenue was augmented, and the expense of collect ing it materially reduced, as appears from the rate per cent. which the expenses of management amounted to in the follow ing years.
dered it necessary to impose, have great. ly increased the produce of the excise, and rendered it the most important branch of the public revenue. The du ties which it comprehends are divided into the permanent consolidated duties, the temporary war taxes, and the annual duties; the latter consist of the old an nual malt duty, and of an additional malt duty, which, with some duties on tobacco and snuff, and some custom duties, have, since the project for selling the land tax, been granted annually in lieu thereof.
The balance of cash at the commence ment of the year being 27,7901, 38. added to the above sum, makes the total to be accounted for 23,442,5861. 9s. 11d. This amount is subject to various deduc tions, consisting principally of the expen ses of management, drawbacks of duty on goods exported, allowances and boun ties on several commodities, annual pay ments to the officers of the late wine li cence office and of the old salt duties, and pensions granted by patent out of the excise, while it formed part of the heredi tary revenue of the crown. The amount
of these payments in the year ending the 5th of January, 1807,'was as follows : The total gross produce of the excise duties in Scotland, in the above year was, 1,824,3941. Os. 61d. ; of which the sum of 1,445,0001. was paid into the exchequer during the year. The total gross produce of the excise duties in Ireland, for the same year, was 1,453,5001. Os. 2d.
The excise duties of England are under the management of nine commissioners, with salaries of 12001. per annum each ; and they are sworn to take no fee or re ward but from the king only. From these commissioners there lies an appeal to five others, called commissioners of appeals. The commissioners of excise in Scotland are five in number, and have salaries of 6001. per annum each. The number of officers employed in collecting this branch of the revenue is very great. Resides the commissioners and their subordinate offi cers, as secretary, comptrollers, auditor, accomptants, registers, inspectors, and a great number of clerks in the different departments, there are 24 country ex aminers, 284 supervisors, 2750 gaugers, or excisemen, &c. Previous to the ap pointment of any person to the office of guager, he must procure a certificate of his age, which must be between 21 and 30; he must understand the four first rules of arithmetic ; be of the communion of the Church of England ; and, if mar ried, not have more than two children ; he must nominate two persons to be his securities : and the certificate containing these particulars, and written by himself, must be signed by the supervisor of the district where he lives, and accompanied with an affidavit that he has used no bribes for obtaining the office.