that collapse due to any alteration in the | £1,719,000; so that with our duties on habits and practices of the people? Ac- wine, varying from 18. to 2s. 6d. a-gallon, cording to the Board of Inland Revenue we were deriving about the same revenue and their officers, whom I consider to be as we had been accustomed to receive good authorities on the subject, they do not with a uniform duty of 58. 10d. a-gallon. exclude that supposition; but they do not But ever since that time the duty upon look to it as the main cause. They say wine has been receding in a much greater that although employment in the coun- proportion than other revenues from try is general, yet wages have not yet alcoholic liquors. The total of these rereached the full average level, and, un- venues fell from £31,029,000 to about doubtedly, have not reached anything £28,500,000, or, roundly, they fell by like the level which they reached in the about one-eighth ; but the duty on wine years of prosperity between 1873 and fell from £1,719,000 to £1,366,000, or 1879, although they fell at the close of by more than one-fifth. However, there that period. They also observe-and I is the fact that there is a great diminuhave no doubt there is something in this tion, notwithstanding the large increase -that last year in the cider counties of population between 1867 and 1881there was a very great abundance of an increase in the population which fruit, and a very large consumption of could not be less than 4,000,000 people. cider. Then comes another fact-the The gross revenue from these sources, great increase of coffee-houses and clubs, which had risen to £31,029,000 in 1874, which lead to the supposition that the more fell by more than £2,500,000, with temperate habits of the people are the an increase of population between cause of this deficiency in the Revenue. 1874-5 and 1881-2 of considerably over I think the House will deem it quite 2,000,000 people. It is also rather worth their while to spend a few minutes curious to take the proportion in which in endeavouring to get as accurate in- we have been dependent on this source formation as we can upon this subject, of the Revenue of the country; and I and to put ourselves in a position to have compared the liquor taxation of estimate fairly the influences which are the country, as I would call it, with the at work. We have a group of simul- non-liquor taxation-meaning by the taneous facts which, taken together, are non-liquor taxation all the Tax Revenue curious, and which do not all run quite of the country except the Income Tax, in the same direction. In the first place, which I do not include on account of there is a very decided decline of the its frequent variation; but I put on drink revenues proper. I hope my hon. one side the taxation derived from Friend the Member for Carlisle (Sir alcoholic liquors, and on the other Wilfrid Lawson) approves of that term side the taxes derived from all other "drink revenues. "" It is something dis- sources except the Income Tax. Taking paraging, and that, I am sure, will be the percentage on that basis, they agreeable to his feelings. I have got stand as follows. In the six years here a statement of the revenue de- from 1859 to 1865 we levied 37 per rived from spirits, wine, malt, and beer, cent of our taxation from alcoholic with the attendant Licence Duties and so drinks, and 62 per cent from nonforth, at three separate periods. I have alcoholic drinks. In the three years taken 1867-8, which was before the from 1866 to 1868 we levied 42 per cent great rise of prices; 1874-5, when that from alcoholic drinks, and 57 per cent rise of prices and wages was still, on the from all other sources. In the five years whole, in operation; and 1881-2, the from 1869 to 1873 we levied 46 per last financial year. The entire revenue cent from alcoholic drinks-the Comfrom these sources in 1867-8 was mittee will, perhaps, observe that the £23,001,000. In 1874-5 the revenue percentage is continually mountinghad sprung to £31,029,000. In 1881-2 and 53 per cent from all other sources. it had gone back to £28,444,000. The From 1874-5 to 1879-80 we levied 51 most curious circumstance in this is the per cent of our whole taxation, except history of the Wine Duties. The wine Income Tax, from alcoholic drinks, and revenue advanced from the time of the 49 per cent from all other sources. That important change in the duties in 1860 is a very curious state of facts. Since in a very steady manner for a great the last period I have named there has number of years, and in 1874-5 it was been some re-action. I have carried the comparison up to 1879-80; but during alcoholic drink in a fair field, and conthe last three years re-action has begun, test the ground in fair fight. The and the alcoholic revenue has gone down revenue from tea, which in 1867 was to 46 per cent, and the non-alcoholic £3,350,000, had risen in 1874 to revenue has risen to 53 per cent, show- £3,878,000, and in 1881 to £4,280,000. ing a real and serious diminution in the The increase of the population during consumption of alcohol. Then you will that period of 14 years was no less than say-If that diminution is going on, £4,900,000; but there is no corresponding which you have shown to be so consi- augmentation in the revenue from coffee derable, and if the main cause of it and chicory. I am bound to say that there is to be found in those useful and is a peculiar state of the law to which, I valuable institutions"-to be met with, think, we ought to ask the House to apply I believe, in most of our great towns a remedy, and I shall lay a Resolution on and in many country places, and known the Table of the House this very evening all over the country as coffee and cocoa with that view. At present, every dehouses-"we ought to see a large scription of admixture with coffee is perincrease of Revenue from the other mitted; and we have long proceeded on sources." But, Sir, that increase we do the principle that the admixture of chinot find. It is a very curious fact, and cory with coffee was not adulterationtherefore I mention it to the Committee. that it was an admixture so rooted in The Committee will perceive the effect of the estimation of many countries, that this upon tea; but I will not include that many people-those of France and Belnow, because tea is not much used in gium for instance-would not drink their these public institutions. The revenue coffee without it. But of late a practice derived in 1867-8, jointly-I will not has grown up of producing all kinds of give all the details-from chicory, cocoa, substitutes, under the name of coffeeand coffee, was £523,000. The revenue roots and berries-and that I cannot but derived from the same sources in 1874-5 think must account for the strange and had fallen to £310,000 But, in the first singular state of the figures I have laid place, the movement adverse to alcoholic before the Committee. We shall not liquors had not then commenced; and, attempt to interfere with the admixture in the second place, a large reduction of chicory with coffee; but we propose had been made in the Coffee Duty, that it should not be allowed to inwhich, in 1867, yielded £390,000-it troduce other miscellaneous admixtures was reduced in 1872 from 3d. to 13d. with coffee. There is one other cirper lb.-and which, in 1874, only yielded cumstance in connection with this £207,000. It is worthy of remark that, state of facts and this great diminuwhereas this great movement, adverse to tion in alcoholic drinks which I am alcohol and so eminently favourable to anxious to lay before the Committee; coffee and cocoa, has been at work since for certainly I do not hesitate to 1874-5, it has not produced the slightest say that I think the Committee will rally in the revenue from coffee; but, agree with me that we can trace the on the contrary, during the last seven operation of this diminution in the use years, there has been a further dimi- of alcoholic drinks precisely where we nution in the coffee revenue. In 1874 should wish to trace it—that is, in the the Coffee Duty was £207,000; in 1881 augmented savings of the people. Now, it was only £189,000; and although the Sir, I will show what those savings are Chicory Duty slightly increased, it only so far as they come under the cognizincreased by £8,000, and did not make ance of Her Majesty's Government. Of up the whole difference. The Cocoa course, what does come under the direct Duty increased from £40,000 to £46,000; cognizance of the Government is, I but the joint yield of these three ar- hope, a very small portion of those savticles, which in 1874 was £310,000, was ings; but, at the same time, for the only £306,000 in 1881. When we turn purpose of comparison, that small porto tea the case is indeed different. My tion is perfectly effective. I look first own opinion is that not a very great to the Old Savings Banks, and I find deal of tea is consumed in the tea these have fluctuated a good deal. houses; yet its domestic use is advancing In 1846 the deposits amounted to at such a rate that there undoubtedly is £31,750,000; in 1861 they had risen a powerful champion able to encounter to £41,500,000; in 1867, perhaps owing to the competition of the Post Office Sav- year; and I do so now, because if they ings Banks, which paid a considerably look at the figures that should be lower rate of interest, they had fallen to presented in a Parliamentary Return £36,500,000. Since that time they have they might possibly fail to grasp the been advancing not rapidly, but to this exact state of the case. The Debt was extent. In 1874 the deposits were returned on the 31st of March, 1881, at £41,500,000; and in 1881 they were £768,703,000. But there was an item £44,175,000, showing an annual incre- existing at that time which had never ment of about £350,000. The Post been valued or reduced to figures-that Office Savings Banks, as the Committee was the deficiency in the funds of the is aware, were founded in 1861. They Savings Banks, which we are bound, have advanced, on the whole, with very notwithstanding, to make good. Since great regularity. Even the most unfa- the 31st of March, 1881, that deficiency vourable state of circumstances amongst has been ascertained, and an Annuity the labouring classes has never done adequate to gradually diminishing it more than reduce-not inconsiderably, has been created. We now, therefore, but still not vitally-not the amount of value that Annuity as part of the Debt, deposits, but the increment upon the just like any other Annuity; and, of yearly amount of deposits. The or- course, we must add it to the Debt exdinary increment in the Post Office isting on the 31st of March, 1881, for Savings Banks' deposits has been from the purpose of comparison with the £1,600,000 to £1,800,000. The lowest amount of the Debt on the 31st of amount for any year in the first decade March, 1882. The value of that Anof their existence was £1,533,000, and nuity is £1,622,000. Adding that sum the highest was £1,926,000. The lowest to the Debt as it stood in March, 1881, year in the second decade was 1879, the total effective Debt was £770,325,000. when there was great distress and want The total on the 31st of March, 1882, was of employment, and even in that year £763,166,000, so that the reduction of the deposits amounted to £1,600,000. Debt in the year when the liquidation In the highest of the prosperity years- took place is £7,159,000. [Sir STAF1872-the savings rose to £2,293,000; FORD NORTHCOTE: Is that Debt of all but there is no doubt that the wages of kinds ?] That is Debt of all kinds. the labouring classes are much lower at There still remains a small subject this moment than they were in that which has not been dealt with, but year. And yet, although wages are which will have to be dealt with this now lower than in 1872, the deposits year or next-namely, the small defimade in the Post Office Savings Banks ciency on the Friendly Societies' Achave risen even higher than they were count. I need not, however, refer to then, and I take them thus. The that in detail. I may say, also, that deposits made there, and remaining last year I proposed to make a converthere, are now £2,449,000, or nearly sion of Capital Debt into Annuities for £2,500,000. Besides that, we have in- the purpose of preparing for the year vested for depositors £750,000; so that 1885, when a large portion of Annuities the whole sum placed in our hands by would lapse. I intend again to bring the depositors-although a portion has in that Bill during the present Session, passed into the Funds-in the year if the state of Public Business should be 1881-2, with a great diminution of favourable to it. But it is not a matter means on the part of the labouring of extreme urgency, and it might be inpopulation, has risen to £3,189,000. I troduced next year without any essential think this shows that, whatever other difference. Therefore, I shall proceed effects this diminution of the duty on with it this Session only if the state of spirits is producing, it is clearly asso- affairs renders it advisable to introduce ciated with the gradual extension of more the Bill. I come now to the year 1882-3, saving habits amongst the people. I which is no longer retrospective, but propass now from these subjects altogether; spective, and relates to the practical porand I have only to state, in a very few tion of the subject with which we have words, what it has now become cus- to deal. The Committee will not, I tomary to lay before the Committeenamely, the aggregate operations upon the National Debt in the course of the think, expect me to offer them any very brilliant or alluring prospect, after what I have already said. I am now going, as is usual, to estimate the Expenditure | ment to accord. Then, Sir, we have, for the year 1882-3. The total Charge unfortunately, to ask for a Vote of of the Debt, including Interest on Local £100,000 in connection with the Prisons Loans and Charges on the Consoli- Act of a few years ago. I believe that dated Fund, will be £31,415,000. The when this Act was passed it was inCharge for the Army is £15,458,000; tended that the cost of conveying priIndian Home Charges amount to soners should be charged upon the coun£1,100,000; and the Charges on ac- ties; but, unhappily, it appears, accordcount of the Navy to £10,484,000. We ing to the view of the Courts of Justice, shall again ask the House to vote a that the Act does not give effect to that Grant to India, as last year, which will intention; and the consequence is we entail a further Charge of £500,000. are called upon to pay the sum of arrears The expenses of the Civil Service will for the three years which have elapsed be £16,503,000-I am now going on the since the Act came into operation. Of Estimates which are already in the pos- course, there may be a question, which session of the House-the Customs and I do not enter into, whether the original Inland Revenue charges of collection will intention of Parliament ought not to be be £2,901,000; which, with £5,889,000 | fulfilled? Still, we have these arrears for the Post Office, Telegraph, and Packet to deal with, and it will be our duty to Services, makes a total of £84,258,000. ask Parliament, in the course of the But I am sorry to say that does not en- present year, for the sum I have specitirely close the account, because there are fied, representing the three years' arrears three or four items remaining, of which I for the conveyance of prisoners. Well, must mention three of a serious character. Sir, the third subject of serious difficulty The Committee will understand that in to which I have referred is one that Ireland, owing to the circumstances of will not sound over-musically in the ears the last two or three years, the extra of the Committee. It is the Vote for duties cast upon the Irish Constabulary the Civil Government of Cyprus. The have been extremely heavy. I cannot Civil Government of Cyprus has never refer to this subject without stating my been settled. A large sum was taken belief that the experience of that period for this purpose last year-I think more has tended to raise even the high cha- than £90,000-but the season has been racter of that Force. I am aware there an extremely bad one, and the Commitare opinions entertained by some on the tee will be aware that in Cyprus, just subject of having another description of as it used to be in Corfu, if there comes Constabulary Force in Ireland; but into a bad olive year, the Revenue of the those opinions I do not now enter. As year was ruined. Consequently, the to the conduct of that Force, its fidelity deficiency of this year in Cyprus is even and efficiency upon the footing of its greater than usual. We have thought present organization, I believe it is im- it our duty to have the matter carefully possible to commend it too highly. examined, and to provide for squaring However, Sir, it is a fact, according to the account, more especially as my noble the examination which we have made, Friend the Secretary of State for the Cothat with the great amount of extra duty lonies has been engaged in organizing entailed upon them, the extra allowances a scheme of government for Cyprus, have been decidedly insufficient; and it which will introduce local influences will, therefore, be an obligation on us to into the Government, and give it someask Parliament, besides the sum named thing like regularity and efficiency. We in the Constabulary Estimates, which shall be obliged to ask the House to are already on the Table of the House, vote, during the present Session, £90,000 to vote a further sum in order to make for that purpose. Out of that sum good the deficiencies in those allowances. £12,000 is due to the former year; but I do not now say in what form that will between £70,000 and £80,000 is the be voted; but the amount has been charge which we find actually existing. pretty closely investigated by the repre- I think about £30,000 of that sum is sentatives of the Irish Government, to- due to the circumstance I have namedgether with able representatives of the that is to say, the peculiarly unfavourTreasury, and they have agreed that it able character of the season. The Commust be a sum of about £180,000. This mittee will naturally ask whether they sum it will be necessary to ask Parlia- are to be called upon for a correspond ing sum year after year. Well, Sir, my the Committee a minutely accurate statement; it would be idle to attempt it; but I think I can, with general clearness and accuracy, state the main facts. The augmentation as connected with the Government of Ireland this year will be no less than £430,000. The Constabulary Estimate is £139,000; the Constabulary further Estimate, £180,000; and Resident Magistrates, £12,000. The Land Court, established in Ireland, which we have offered to landlords and tenants, not free of all expense-for I am afraid that legal expense in connection with it cannot be annihilated—but almost entirely free of expense, so far as the Exchequer is concerned, imposes on the taxpayers of the Three Countries the heavy charge for the year of £93,000, which brings up the total of the Irish Votes for this year to the sum I have already stated of £430,000. There is an increase of about £90,000 on the Non-Effective Votes for the Army and Navy, which may be contemplated by the Committee without great dissatisfaction, because, as they are aware, it belongs essentially to the transition period between the old system of general pensions in the Service and the new system based on Reserves. We are, at present, in the unfortunate position of having to pay all the charges connected with the New Reserve system, and of having also approached the maximum connected with the old system of pensions for long service. I believe, in the course of two years, that process will be reversed, and a very considerable although gradual relief will be experienced. The Charge for the Postal and Telegraph Services has largely increased. I will not enter into the causes of that increase; but I think I ought to state, in justice to all parties, that great care appears to have been taken by the late Government in restraining the extension of the Establishment. The pressure since we came into Office has reached a point which is nearly irresistible; and although, I hope, the Post Office will go on increasing, yet the percentage of cost for collection of revenue, I am afraid, will show some increase also. There is an increase of £207,000 in the Post Office Charge for this year; there is the sum to which I have referred for the conveyance of prisoners; and there is a Charge, which may be contemplated with unmixed satisfaction, of £85,000 in the increased payments for the liquidation |