664 Reduction of Taxes JuNE, 



Gallons. 



( 1827^1 fTlo r (.and the revenue at) 



In ^1828^ avera e J 5,415,220 J the advanced duty V 767,156 



( 1829 J I ( of 2s. 1 Od. averaged ) 



During the last- mentioned year the duty amounted to ......... 818,448 



It appears by the above statement that although the sudden reduction 

 of duty from 6s. 8d. to 2s. 4f d. caused a slight diminution of revenue in 

 the first instance, it gave such an impulse to consumption, that in J827, 

 1828, and 1829, when the duty was 2*. lOd. (only about one- third of the 

 old duty of 6.y. 8rf.) the average revenue was considerably augmented, 

 and in the last-mentioned year (1829) it exceeded at 2.9. 10d. the re- 

 venue at 6s. 8d. by 66,385/. 



In Ireland a reduction of duty was still more remarkable, viz. : 



Gallons. Duty. 



(1821) the con- f *. d. ( ) 



In 1822 Uumption ^2,539,092 at 6 7fK * ? 5 i * 889*731 

 (_ 



(1824) ( c . 



In 1 1825 J it was ) 6,433,854 at 2 5 J and pro- I 846 597 

 (1826) (. ( duced J 



In { 1828V it was \ 9,136,930 at 2 10 J an f P" \ 1,294,389 



( 1829 ) { J J 



And the duty received during the last- mentioned 



year was ..... .......................................... 1,305,064 18 6 



It thus appears that the diminution of revenue in Ireland, after the 

 duty was lowered from 6*. 8rf. to 2s. 5d. was only about 43,000/. ; and 

 that such an impulse was given to the consumption of spirits legally dis- 

 tilled, that the average revenue during 1827, 1828, and 1829, when the 

 duty was 2s. 10 d. } exceeded the revenue at 6s. Sd. by no less a sum 

 than 404,658/. sterling ! ! 



We consider it unnecessary to adduce any further proofs in illustration 

 of the probable result of a reduction of the sugar duty. We think it 

 must be manifest to every one who has paid common attention to the 

 subject, that a reduction, provided it be to a sufficient extent, would give 

 such an impulse to the consumption of sugar as to clear the market of 

 the total produce, not only of our West India colonies, the Mauritius, 

 and the usual quantity from India, but also, under a fair and equitable 

 adjustment of duties, give greater facilities to the trade in foreign sugar 

 than have ever yet been enjoyed, thereby enlarging the channels of trade, 

 and creating an additional demand for our manufactures and produce. 



The total quantity of sugar imported during the year ending on the 

 5th January last was of the British plantations ......... 4,1 52,815 cwts. 



Mauritius ................................................ 297,958 



East Indies ................................................ 206,052 



4,656,825 

 Foreign Plantations 199,568 



Total 4,856,393 cwts. 



The average revenue derived from the duty on sugar during thirty- 

 four years, up to 1822 inclusive, and including that during the years in 



