{"id":191,"date":"2021-04-03T22:27:26","date_gmt":"2021-04-03T22:27:26","guid":{"rendered":"http:\/\/legalblog.ie\/?p=191"},"modified":"2021-04-03T22:27:26","modified_gmt":"2021-04-03T22:27:26","slug":"finance-revenue","status":"publish","type":"post","link":"https:\/\/legalblog.ie\/finance-revenue\/","title":{"rendered":"Finance &#038; Revenue"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_63 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/legalblog.ie\/finance-revenue\/#Financial_Departments\" title=\"Financial Departments\">Financial Departments<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/legalblog.ie\/finance-revenue\/#Revenue\" title=\"Revenue\">Revenue<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/legalblog.ie\/finance-revenue\/#Post_Office\" title=\"Post Office\">Post Office<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/legalblog.ie\/finance-revenue\/#Irish_and_British_Bodies\" title=\"Irish and British Bodies\">Irish and British Bodies<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/legalblog.ie\/finance-revenue\/#Supervision_by_Treasury\" title=\"Supervision by Treasury\">Supervision by Treasury<\/a><\/li><\/ul><\/nav><\/div>\n<h3><span class=\"ez-toc-section\" id=\"Financial_Departments\"><\/span>Financial Departments<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>At the beginning of the 19th century there existed a number of historical and anomalous \u00a0financial departments.\u00a0 The Exchequer was of ancient origin.\u00a0 The Revenue Board controlled a number of departments and had existed for several hundred years.<\/p>\n<p>Three auditing offices were created at the end of the 18th century.\u00a0 The Treasury, the Commission of Account and the Controller and Examiner of Army accounts.\u00a0 The Treasury was responsible for the collection of revenue and expenditure.\u00a0 The commissioners had to approve expenditure of public money.<\/p>\n<p>At the start of the 19th century the Irish Treasury did not receive departmental estimates nor approve them.\u00a0 Its role was in the nature of an accounting department rather than equivalent to modern Department of Finance with control over all departments.<\/p>\n<p>The Exchequer was an ancient department with a common law equity and revenue side.\u00a0 The revenue side comprised a number of ancient offices including some miscellaneous ancient revenue, fines and forfeit recognisance.\u00a0 Another section of the exchequer assisted Treasury in in motoring receipts and expenditures.<\/p>\n<p>The Treasury\u2019s Commissioners were assisted by a Secretary, Chief Clerk, Revenue Clerks and a host of other clerks.\u00a0\u00a0 The revenue side of the Exchequer supervised collection of certain occasional revenue.<\/p>\n<p>The three accounting officers connected with Exchequer, the Auditor General, Clerk of the Pells and Teller r employed officers and clerks. The Commissioners of Public Account had a relatively small staff.\u00a0 They audited a number of bodies \u00a0receiving government grants and some government departments as well as institutions receiving state assistance.<\/p>\n<p>The Lottery Commissioners consisted of nine part-time commissioners.\u00a0 In the early years of 19th century, they employed a secretary and 10 clerks and an inspector.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Revenue\"><\/span>Revenue<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Revenue Commissioners controlled most revenue collection.\u00a0 Its staff was divided between two major departments, Customs and Excise.\u00a0 In 1806, two boards were established, one for customs and the other for inland excise and taxes.\u00a0 In 1814, the Excise Department was divided into excise and other taxes.<\/p>\n<p>Three other taxation offices, the \u00a0post office, the stamp office and lottery office, each dated from the end of the 18th century.\u00a0 The commissioners for the reduction of the national debt were constituted in 1797.<\/p>\n<p>The largest financial departments were the Revenue Commissioners Board of Stamps and the Postmaster General.\u00a0 The customs section was divided between into three sections, a central office, the port of Dublin and other ports. The central office in the Custom House had 125 officials and clerks working in several departments including an accountant general, examiners and statistical officers.<\/p>\n<p>Dublin Port had a staff of 150 officers and clerks working between the quays and custom house in clearing cargo.\u00a0 They employed 200 boatmen and tide waiters who landed on boats to arrive on lawful landing.\u00a0 There were a further 500 officials and clerks, 750 tide waiters and boatman at the other ports in the early 19th century.\u00a0 There was also 19 Revenue cruisers with a crew totalling 700.<\/p>\n<p>The Excise Department employed a total of 1,300, the bulk being \u00a0surveyors, 500 guagers (650) and hearth money collectors (100). In 1804, many of the officers were sinecures and were performed by deputies. Reforming legislation in 1808 was passed to prevent perceived abuses in excise collection and to introduce discipline into the operation of the Board.<\/p>\n<p>The Stamp Board was managed by five commissioners, with a staff of about 150.\u00a0 The officials included a secretary, receiver, inspectors of Law Courts, newspapers and hats.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Post_Office\"><\/span>Post Office<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>An independent Irish Post Office was established in 1854 under an Irish Postmaster General.\u00a0 The post office comprised 70 senior officials, clerks and sorters and 50 porters and letter carriers.\u00a0 They were about 260 post towns, each with its deputy postmaster throughout the country.<\/p>\n<p>A new general Post Office was proposed and opened in Sackville Street in 1815. There were over a dozen departments in the Dublin Post Office in the early years of the 19th century.\u00a0 This included the accountant general\u2019s office, solicitors \u00a0general\u2019s office, letter bill office, inland office, British Mail Office, post \u00a0restante, mis sent letter office, penny post office (4 miles radius \u00a0of GPO) mail coach \u00a0office, surveyor\u2019s office and \u00a0writing office.<\/p>\n<p>By 1832, there were over 430 post towns a deputy postmaster and small staff. The GPO employed 100 senior officials, 140 letter carriers and porters and 85 mail guards.<\/p>\n<p>The Irish and British Post Offices were united by legislation in 1831.\u00a0 A single Postmaster General for the United Kingdom was appointed.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Irish_and_British_Bodies\"><\/span>Irish and British Bodies<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Act of Union provided that Ireland \u00a0should contribute to 2\/15 of the expenses of United Kingdom, with each country keeping its revenue department and fiscal system.\u00a0 The Act provided that when \u00a0national debts of the countries were in the same ratio, they would be amalgamated.\u00a0 This happened in 1811, and by 1816 the British and Irish revenues were consolidated.<\/p>\n<p>The British and Irish treasuries were united into a single Board responsible for the United Kingdom.\u00a0 The Irish commissioners for the reduction of the national debt were transferred to the British commissioners.<\/p>\n<p>In 1823, the British and Irish Customs and Excise boards were fused following an enquiry into the Irish revenue departments, which found that the Irish departments were less efficient.\u00a0 In 1827, the Commissioner of Stamps for Great Britain was constituted as Stamps Commissioner for the United Kingdom.<\/p>\n<p>As a \u00a0consequence of the amalgamation of the revenue boards, the land revenues of the Crown were placed under the management of the commissioners of woods and forests.\u00a0 They took over control of the quit rent office and \u00a0abolished the forfeiture office.<\/p>\n<p>By the 1830s, the Irish revenue was being collected by a United Kingdom Department.\u00a0 Pursuant to the consolidation of the Treasuries in 1816, a vice treasurer for Ireland was appointed to be responsible for the Irish Exchequer.\u00a0 His accounts were to be audited by the British commissioners.<\/p>\n<h3><span class=\"ez-toc-section\" id=\"Supervision_by_Treasury\"><\/span>Supervision by Treasury<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>The Treasury was given \u00a0power \u00a0to regulate the Office of Auditor General, Clerk of the Pells and Teller of the Exchequer. \u00a0Five years later, it was empowered to dispense with the offices and the functions were handed over to the vice treasurer for Ireland who kept the accounts, previously transmitted by the Auditor General and transmitted abstracts of the receipts and issues to the Treasury. The Vice Treasurer sat in parliament.<\/p>\n<p>In 1832, legislation provided that Irish accounts were to be audited by the Commissioners Public Accounts in Great Britain.\u00a0 The power of the Lord Lieutenant to refer accounts for audit was transferred to the Treasury.<\/p>\n<p>In 1825, following the appointment of an Irish Chancellor of the Exchequer, most of the revenue officers of the Exchequer was abolished.\u00a0 In 1836, the Treasury was given power to abolish the offices of Vice Treasurer and Teller of the Exchequer. They were duly abolished in 1837.\u00a0 The \u00a0receipt and issues of revenue from Ireland was under the supervision of the Controller General of Exchequer with an account at Bank of Ireland.\u00a0 Issues were made on the authority of a Treasury warrant.<\/p>\n<p>The Paymaster of Civil Services in Ireland was appointed.\u00a0 He was also responsible for the accounts of county treasurers \u00a0paying and issuing exchequer bills and carrying out other functions directed by Treasury. The Office of the Paymaster of Civil Services in Ireland was abolished in 1861 and the duties were transferred to a branch of the Paymaster General&#8217;s office in Dublin.<\/p>\n<p>By the early part of 19th century, when new departments were established, Treasury was given a preeminent role.\u00a0 Annual estimates have to be submitted to Treasury which could impose its views on issues relating to expenditure, salaries, deployment and numerous other matters where financial issues arose.<\/p>\n<p>Many departments became closely supervised by the Treasury.\u00a0 The Board of Works Valuation Office and the national schoolteachers\u2019 superannuation office were placed under direct Treasury control.<\/p>\n<p>In the middle of the 19th century the Treasury was represented in Dublin by the Paymaster of Civil Services.\u00a0 In 1870, the post of Treasury Remembrancers \u00a0was created as a confidential adviser to the Treasury on Irish administrative and commercial problems.<\/p>\n<p>As the 19th century progressed, the Treasury became more and more rigorous in its standards and concern over expenditure.\u00a0 It superintended all the departments regarding expenditure and, \u00a0waste<\/p>\n<!--themify_builder_content-->\n<div id=\"themify_builder_content-191\" data-postid=\"191\" class=\"themify_builder_content themify_builder_content-191 themify_builder tf_clear\">\n    <\/div>\n<!--\/themify_builder_content-->\n","protected":false},"excerpt":{"rendered":"<p>Financial Departments At the beginning of the 19th century there existed a number of historical and anomalous \u00a0financial departments.\u00a0 The Exchequer was of ancient origin.\u00a0 The Revenue Board controlled a number of departments and had existed for several hundred years. Three auditing offices were created at the end of the 18th century.\u00a0 The Treasury, the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[32],"tags":[],"_links":{"self":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/191"}],"collection":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/comments?post=191"}],"version-history":[{"count":1,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/191\/revisions"}],"predecessor-version":[{"id":192,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/posts\/191\/revisions\/192"}],"wp:attachment":[{"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/media?parent=191"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/categories?post=191"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/legalblog.ie\/wp-json\/wp\/v2\/tags?post=191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}