438 JOURNAL OF THE ROYAL HORTICULTURAL SOCIETY. 



In fact, outside wine-growing countries, wine is regarded from the 

 point of view of the small quantity of grapes or of grape-juice obtainable 

 from greenhouses, such, for example, as exist in England, where grapes 

 form the most luxurious article in general use as dessert ; and hence the 

 fallacious idea that wine, if good, must be expensive. 



It is not too much to assume that wine might be distributed in this 

 country at a little over the price of beer, if only the duty were propor- 

 tionate to its possible cheapness as a beverage. France has, in fact, 

 adopted the policy of treating beer and wine as articles taxable at much 

 the same rate of duty. These two beverages are admitted within the city 

 boundaries of Paris, which has lately lowered its octroi, at a merely nominal 

 charge beyond the light duty le\'ied by the State. 



A heavy duty on beverages, such as is chargeable on natural wines in 

 England, prevents the article being obtainable in the cheapest form, and 

 therefore places it out of the reach of the great mass of the people by 

 reason of the actual impost itself and the distributor's necessary profit 

 on the amount of the duty paid. Reckoning the duty on beer at, roughly 

 speaking, Sd. a gallon, if the tax on light wines were reduced to even 

 twice, instead of being five times the impost on beer, the increased con- 

 sumption would be phenomenal, while if the duties were more nearly 

 equalised it would most certainly advance by leaps and bounds. 



An almost incredible calculation has been made with a view to 

 showing how vast would be the difference of the relative consumption of 

 beer and wine in the two countries if the duties were reversed ; still, there 

 can be no doubt that the proportions of increase or decrease in either 

 case would be enormous if beer in England paid three or four times the 

 tax levied here on wine, and wine in France paid three or four times the 

 tax there on beer. 



If, however, the old legislative formula — the greatest good of . the 

 greatest number — which is claimed alike by all Governments is not to 

 become a dead letter, and the whole population are to have anything like 

 equal opportunities of obtaining what is most suited to their necessities, 

 whether wine or beer, then those who are compelled to lead a sedentary 

 life as well as those who enjoy outdoor exercise should receive equal con- 

 sideration in the matter of taxation, which is the basis of the treatment 

 accorded to the whole population in France in regard to both beer and 

 wine. Possibly (and the remark applies with perhaps greater force as 

 regards children) no greater boon could be offered to the millions inhabit- 

 ing these islands than to be put upon a similar footing, which would 

 enable each household to exercise freedom of choice as to wine or beer — 

 the juice of the grape or the liquor from malt. 



A careful study of the consumption of wine in the United Kingdom 

 during the whole of the century just closed must convince anyone that 

 there is something radically wrong in our fiscal system. In face of a 

 ^ regular increase in population and a still greater increase in the wealth 

 and spending power of the people, which have caused the consumption of 

 most other commodities (including such articles as are taxed to bring in 

 a much larger revenue) to advance progressively, that wine alone, owing 

 to its being looked upon as the greatest of taxable luxuries, should in 

 1900 be actually consumed in lesser proportion per head, and even perhaps 



