\ \ 



1 1-1 



r \ \ 



to the prke of an article, that it will scarcely affect its 



.uipti in ; and the profit . 



ample 



ill tile taxation of this count' -.'. in- 



u-ti\e illustrations. 



In IS23 the exei-i- duties upon Scotch and Irish spiiils 

 reduced ! - -on, and the im- 



mediate effect pioduccd upon the apparent consumption 

 and upon the revenue will appear by the follcminL- 

 miMit for the two years preceding and following the re- 

 duction. 



Quantities of spirits made in Ireland and Scotland 

 which paid duty for home consumption, slating the rale of 

 duty paid, and the net revenue : 



IRKI.AML 



Rule of I'IL'V. V ' I: 



H; Irish 1 ( 

 trallon .1 (. 

 -, : r Knirlish 1 

 1 Wine Gallon from > 

 10th October I 



i;.(i!K),3iri Ditto 771.0!K) 



125 :i.2(i2.7!l Ditto 1,084.191 





Gall 



7 



1821 



I92t 



iR2;i 



i-ji 



181S 



(Jallon*. 

 1, 135 



2.ii7:).55ii 

 2.232.72X 

 -J.350,:ll 



5.!IHl.550 



uTLAND. 

 Rate of Duty. 



v ' Hi-venue. 



Ditto 



2s. from 10th October 

 Ditto 



Ditto 



in.i:; 



!>:(i.(i5t 

 5-jo.<i2-i 



In 1826 (></. was added to the duty, and again in 1830 a 

 similar addition was made, the. effect of which is shown by 

 a continuation of the statement: 



1820 

 1*27 

 1828 



O.R'iT.liis 

 i.'.il!) 



1830 

 1831 

 132 

 1833 



!,2 12.223 



1,639 



K710.C72 



s.t>57.75i; 



8,168,5!Ki 



Gallon*. 



IRELAND. 



Kate of Duty. 



2s. 10'/. per Im- 

 perial pal Ion 



. . 

 Ditto 

 Ditto 



SCOTLAND. 



Rte of Datv. 



Not I! 



: 



1.3 115.72 1 



1,080 



1.-H2.N15 



Net It- 



1826 3,988,788 { 



1827 4,752.1(1!) Ditto 

 1S2S ri.71(>.18 Ditto 

 !->:) 5.777.2^0 Ditto 

 l:io (i.007.031 2. lOrf.,3*., 

 1831 5.700.' 3s. -1-A 

 1H32 5.107.0!)7 Ditto 

 1833 5,988,556 Ditto 



. I/. 



(-72,441 



K0!).55!l 

 818.4 !s 

 !K).25s 

 !)5< U)ll 

 901,1X2 

 988.051 



These tables show the effects of taxation in encourag- 

 ing 01 ::irlimr, rather than its influence ujion 



nption. Taking the case of Ireland, it would be 

 impossible to believe that the actual drinking of spirits 

 could have been increased more than threefold in 

 years, even if there had been no evidence of illicit distilla- 

 tion ; but before tin I of duty in 1x23, an enor- 



mous amount Of smuirirhnir had been detected, and there 

 were other means of c-timatiiu: the extent of fraud* pnic- 

 iipon the revenue. For instance, in Isll.th.. duty 

 In 1 been only 2v. Ij /. a gallon, and in that , 

 than BJBOOJ361 gallons had paid duty : while, in 1S22. 

 when the dut) wt-n- 



brought to c-hiu-ne.. The re\enne eommi- - hnse 



niiendation the duty u;i> reduced in KJ-t. then e-ti- 

 mated the annual consumption of spirits in Ireland at ten 

 million-, of callous, and the illicit supply at about 

 millions, d'lfth Ri't/nrt f Revenue Coaimittioners, rip. 

 s. 19.) 



In 1827 the duties on .spirits made in Enirland we 

 duced from 12<r. (kl. to 7*. a irallon. T 

 sumption for li to lH-_>7 . Huns. 



nd Uie revenue 2,2H1,52GA In 1829 (onl\ t after 



the rcducti. -umption as 7,7io.7i;i; irallon- 



the re\emii ' . or -Jl:.7 ' iliehiirher 



duty had produced. ' 1'ann -ml Ilrt'irm. Itii ed., 



It till been a common opinion that spirits should n 

 treated merely : but that ! 



injurious to the morals of the peopl. niption of 



them should he i \ heavy duties. It hnv accord- 



ingly been the object of this and of other pi. 

 to limit the constini])tion of spirits, and nt the 



;ue fiom it. The object is ni; 



tionnl one if it could he secured : but the : 



of nnr ; i-nnicnts has proved that I 'lould 



.dueled with reference to the imns' 



obtai., 1 mie in the best manner: and that the in- 



ne promoted by fo! < just 



princi; -.ati'on. rather than by seeKint,- indii^ 



and I-;. 'i of those |irinci: 



which, if attainable, can only be attained by oti 

 The siirnal failu,' ceiitmy for dis- 



.'in^ the drinKiiisr of spirits is a stronir example of 

 the futility of attempting to force a change in the habits 

 of the people by a tax. In 173<> a tax of 20>. a irallon 

 v. a* imposed upon : .-. ith -UTN 



ision of the duty. Tli ular, 



nnd was evaded to such an extent, that ii 

 less than 12.000 persons were convict i 



the law. Indeed the .'.ions 



nnd so impracticable, that it was abandoned after six 

 katiotU and unprofitable trial. 



Hisr.li duties upon fijrciirn articles imported into n country 

 are liable to all the objections which ha\e been star 

 appKinsrlo iinmodeiate taxes upon consumption, and they 

 ible \\ith another, - they diminish importation, 

 and thereby restrict commercial intercourse and the de- 

 mand for and exportation of domestic produce or manufac- 

 tures. 



The number of gallons of brandy and geneva imported 

 and retained for consumption, on an a\erai;c of Join- 

 to 1807, was 1,820,000. The duty was then M.v. a gallon, 

 and the revenue 1,:)70,(XK)/. Ill ISM the duty was made 

 |su. !()/.. and on an average for the 1> 

 the number of gallons entered for home con-umptin 

 7-12,000, and the rexenne S25.000/. Thus a loss ,,f 5i;,.. 

 a year as sustained by the revenue, the legitimate trade 

 in brandy discouraircd, and a rich premium ofl'ered to the 

 smuggler. The present duty is I/. 2v (/. a gallon, and in 

 the \ear ended 5th January, 1H42, only l.lvn.i;!! gallons 

 were entered for home consumption, the !,TOSN revenue on 

 which was 1.317.-JOU., or 23.000/. less than in IS07, not- 

 withstandinir the irreat increase of wealth and popu' 

 since that time, 'lliat French brandy is emuegled into 

 this country in larire quantities is no- 

 consider that the duty is estimated at -)(X) or 5(K) per cent. 

 on its original price abroad, the inducement to evade it is 

 so irrcat.that W e cannot be surprised if all the vigilance of 

 our customs establishment is rendered ineffectual. 1 

 so regular and certain is the smuggling trade, that it is 

 made the subject of insurance, li "iiiiiiercinl risks, 



and it is e\en said at premiums of from 10 to 15 per ' 

 which hear no proportion to the profits, if the .speculation 

 be successful. 



The duties upon articles of con- 



sumption, in encourairing the use of them, placing them 

 within the reach of a laiirer number of pei t th 



same time augmentiui; the revenue. \\as never bcttel 

 shown than in Lhi if eollee. In 12-J the <hr 



Hrilish plantation coifee was 1-s., vi])ou F.ast In- 

 and upon foieiirn coffee 2*. (',/. peril). In 1-- 



- -half, and the consequence has ! 

 re than a threefold increase in the consump- 

 tion, while the revenue has been moie than doubled. In 

 Ilietl; ..receding the reduction, the consum, 



and revenii, l 



1H22 

 lx-2: 



Qnnnli 



i;:).351 Ibs. 

 .l.'.r.M 



N-'t I! 



,342 



.!_'('. 



' TfcdT - " ' 



In tin' thrc. 'Mowing tl. .11, the con- 



miption greatly increased, but not sufficiently to improve 

 le revci 



