4 PROPOSED IMPOSITION OP DUTY ON PURIFIED WOOD-SPIRIT. 
principally been used. But it has always been contaminated with pyrogenous 
substances, which have given to it a very offensive taste and odour, and the pre¬ 
sence of these properties has entirely precluded its application as a substitute 
for spirit of wine in the preparation of spirituous beverages. . It was the exis¬ 
tence of the offensive flavour it always possessed, as met with in commerce, that 
led to its adoption as a suitable substance to be added to spirit of wine, to pre¬ 
vent the latter, when sold duty-free for manufacturing purposes, from being 
used as a beverage. Commercial wood-spirit still continues to answer this pur¬ 
pose perfectly well, and there is no reason to believe that the revenue suffers to 
any material extent, beyond what was contemplated, from the use of methy¬ 
lated spirit. The manufacture, sale, and use of this spirit are sufficiently under 
the observation and control of the excise to enable them to protect the revenue. 
It is not from the sale or use of wood spirit in its ordinary commercial state, 
or of methylated spirit which is made with ordinary commercial wood-spirit, 
that danger to the revenue is apprehended, but from the introduction into 
commerce of wood spirit or methylic alcohol, so far purified that it is entirely 
deprived of its offensive flavour. Such a spirit is now offered for sale at about half 
the price of spirit of wine. It appears that this purified wood-spirit or methylic 
alcohol has already been added to some of the cheap spirits used for drinking, 
and it is feared that this practice may be carried to a greater extent. To meet 
this existing and possibly growing evil, it is proposed, by a Bill now before 
Parliament, to impose a duty on wood spirit or methylic alcohol, when purified 
so as to render it fit for drinking. The following clauses form part of “ a Bill 
to Amend the Laws Belating to the Inland Revenue— 
“27. And whereas it is discovered that potable spirits may be obtained from 
methylic alcohol by distilling the same after certain processes of purification, by 
which it is freed from the unpalatable flavours which pertain to it in its crude 
state, and it is expedient to subject such spirits to the duty of excise chargeable 
on spirits : Be it enacted, That any liquid containing or having mixed therewith 
methylic alcohol which shall have been purified or prepared for distillation by 
means of filtration, or any other process which may free it or be intended to free 
it wholly or partially from any flavour or odour which might otherwise pertain 
to it, shall be deemed to be low wines for the purpose of distillation within the 
meaning of the laws of excise relating to the distilling of spirits ; and every 
person making, preparing, or having in his possession any such low wines, and 
having also a still, shall be deemed to be a distiller liable to the several duties, 
penalties, and forfeitures imposed by law on distillers of spirits. 
“28. Methylic alcohol which shall have undergone any such process of filtra¬ 
tion or purification as aforesaid shall be deemed to have been so prepared for 
the purpose of distilling spirits therefrom, and no person other than a person 
duly licensed as a distiller of spirits shall so prepare or purify any methylic 
alcohol, nor shall any such process as aforesaid be commenced or carried on 
elsewhere than on premises duly licensed as a distillery, and of w T hich, toge¬ 
ther with the stills, vessels, and utensils to be used therein, due entry shall have 
been made with the officers of excise, under pain of such penalties and for¬ 
feitures and liability to seizure for any breach of this enactment as would or 
might be incurred by any act done in contravention of the third section of the 
Act passed in the twenty-third and twenty-fourth years of Her Majesty’s reign, 
chapter one hundred and fourteen. 
“29. The distilling of spirits from any such low wines as aforesaid shall be 
carried on under and subject to the like rules, regulations, and conditions as 
are prescribed by the laws in force in relation to the distilling of spirits, and the 
spirits produced by such distillation shall be deemed to be British spirits change¬ 
able with the duties of excise, and shall be subject to all the laws, provisions, 
and regulations relating to British spirits : Provided always, that where it shall 
