1830.] Increase vf Consumption and Revenue. 663 



The consumption for the year 1829 (ending 5th January, 1830) was, 

 of British plantation . ' . . ' . . rifX _. r . 18,495,4071bs. 

 East India and foreign . , .','*. . 980,773 



19,476,180 



being above twenty times more than the average consumption of the 

 twenty years preceding the reduction of duty. 



It has been alleged that coffee, previously to 1808, was not an article 

 which was consumed by the middling and lower orders ; and, conse- 

 quently, that it forms no criterion by which to judge of the effect of a 

 reduction of the duty of sugar, which is said to be already in general 

 use. But we maintain that, during particular periods, and even at the 

 present hour, the great mass of the lower orders of the manufacturing 

 and labouring population of the British empire seldom taste sugar ; and 

 that a considerable reduction of duty, and steady low prices, would have 

 a proportional effect in increasing the general consumption, not only 

 among the lower, but also by the middling and higher classes ; and we 

 are borne out in this opinion by the great increase which the present low 

 prices have induced. 



The effect of a reduction of duty in promoting the use of commodities 

 amongst even the upper ranks of consumers is strongly manifested also 

 in the case of wines. By an official return (No. 271) recently issued, it 

 appears that the average consumption of all sorts during the three years 

 preceding the reduction of duty in 1825, was only 4,918,972 imperial 

 gallons ; but the average for the five years since the duty was lowered is 

 7,062,931. The reduction of duty on French wines was from 13.? 9d, 

 to 7*' 3rf. the imperial gallon ; on Cape from 3^. ^d. to 2*. 5d., and on 

 other sorts about one half. The consumption since that reduction has 

 been nearly doubled. 



But the operation of moderate duties in promoting consumption and 

 at the same time adding to the revenue, is still more forcibly illustrated 

 by the following facts. 



The consumption of British spirits in England for three years pre- 

 ceding 1827, (when the duty was lowered nearly one-half), viz : 



Gallons. 



( 1 824 * ., r ( and the duty at 



( 2 * ., r ( and te duty at ) 



iJ 1825 l the a* 6 J 3,677,457 { 12,. 7A per ( 2,281,526 

 ( 1896 J I I gall., averaged } 



( 1827) r rand the duty') 



In { 1828 V ... Ditto ... J 7,279,483 J being reduced > 2,547,819 



( 1829 ) I I to 7s. averaged J 



The consumption of the year (ending 5 Jan. 1830) was 7,700,766 

 gallons, the duty 2,695,268/. 2*. being an increase, at 7s. per gallon duty, 

 of 4,023,309 gallons in the quantity consumed, and of 413,742/. to the 

 revenue, over the average of the three years when the duty was 12,9. 8^.! 

 In Scotland the average consumption was as follows : 



Gallons. 



f ] 82 1) AP -P C . f and the revenue at 



fltt&lrVf, r rand the revenue at^i 

 IiJ 1822 > ra avera S e J 2,017,011 J 6*. 7Ud. per gallon > 751,063 

 1 1823 J was \ \duty, averaged J 



{1824^ r fand the revenue at") 



1825 >... Ditto ... J 4,188,192 3 the reduced duty of V 601,031 

 1826 J I (2.9.4f^f/. averaged J 



