1830.] Increase of Consumption and Revenue. 665 



which it was admitted for distillation, does not, for Great Britain and 



Ireland, amount annually to quite 3,400,000 



The quantity of sugar consumed, or en- 

 tered for home consumption in the 

 year ending 5 Jan. 1830 was 3,750,328 cwts. 



Which being deducted from that supplied 

 from British possessions (including 

 India) would leave a surplus for ex- 

 portation of 906,497 



4,656,825 



Now, if, instead of being obliged to export this surplus, a 

 sufficient reduction of duty were to take place, we 

 have no doubt the whole would be required for 

 home use, and at a duty of 15$. per cwt. it would 

 produce a revenue of 3,492,621 



Leaving an excess for deductions and contingencies beyond 

 the average revenue for the thirty-four years pre- 

 vious to 1822, when the low prices began to pre- 

 vail, of 92,621 



We have no doubt that this increase of consumption would be realized 

 before the expiry of the ensuing year ; and our opinions on that subject 

 seem fully warranted by the fact that the quantity issued during the 

 first quarter of the present year has been greater than at any former 

 period, and up to the 1st of May last it exceeded the issues during the 

 same period of 1829 by 203,000 cwts. 



Government cannot reasonably expect, nor would they be justifiable 

 on any principle of sound policy, to continue to exact the present amount 

 of revenue from sugar, looking at the great distress and certain ruin which 

 it and other onerous imposts and restrictions are bringing upon our West 

 India colonies. 



In the event of a reduction to the extent pointed out, we do think 

 that the increased consumption of sugar would give such an impulse to 

 that of tea, coffee, and other commodities paying heavy duties, as would 

 go far to make up any deficiency of revenue, even in the first in- 

 stance. 



The trifling consumption of sugar in Ireland, at the present day, com- 

 pared with the extent of its population, is a striking proof of the effects 

 of over-taxation. In 1800 and 1803 the average was above 570,000 cwts. 

 The quantity on which duty was paid in 1829 was 254,300 cwts., or 

 about 28,500,0001bs. ; the net duty 443,448/. sterling. 



The quantity thus appears to have decreased within the last thirty years 

 above one half, and, taking the population at 9,000,000, does not give 

 more than about 3J-lbs. to each person, or a seventh part of the average 

 quantity consumed by each of the people of England and Scotland. 



It is curious to observe, that were the inhabitants of Ireland to use 

 sugar in the same proportion to those in Great Britain, a duty of 5,9. the 

 cwt. on the quantity would produce a greater revenue than the present 

 prohibitive duty of 27*. ! 



The recently proposed alteration of the duty on British spirits, a 

 measure which seems equally justifiable on the score of finance, and as 



M. M. New Series. VOL. IX. No, 54. 4 Q 



