Abbildungen der Seite
PDF
EPUB

ART. VIII.-Remarks on the Spirit Duties. Pp. 49. Lond. 1829.

W E are glad that the public attention is now steadily directed

to the subject of the Malt and Beer Duties and the Licensing System. There is none of the kind of greater importance; and we hope that Parliament will at length apply itself in good earnest to root out the abuses connected with the manufacture and sale of beer,-to render the duties on it reasonable and impartial in their operation-to protect the public revenue-the interests of agriculture, and the health and morals of the public, from the destructive effects of fiscal rapacity and ignorance. It is unnecessary, however, to enter into any argument upon topics which we so lately discussed. So far as we know, no one has ventured to say a single word in defence of the abuses we have endeavoured to expose. They have, on the contrary, been universally condemned; and if they are to be supported, it must be in despite of the opinion of the whole people of England.

While, however, we rejoice at this unanimity, we regret that the well-merited condemnation of the existing malt and beer duties, and of the licensing system, should have been coupled with a cry for an increase of the duties on spirits; and that some of the conductors of the Newspaper Press, most distinguished for talent, have joined in, or countenanced it. In our estimation, the reduction of the duties on gin and whisky in 1823, was a highly wise and beneficial measure; and nothing could to us appear more injudicious, than any attempt to nullify it, by again increasing the duties. It is to no purpose to contend, in justification of such an increase, that the consumption of spirits is increasing we admit, and lament the fact; but we deny that there is more than the shadow of an argument, to prove that this increase is owing to the reduction of the duties. Unless the poor are to be deprived of every enjoyment, and made to subsist, like felons, on bread and water, what can we expect, under the existing laws, but that gin-drinking should increase? It is an error to ascribe this to the depraved taste of the people. It is the Legislature that is really to blame. The dearth and bad quality of beer, occasioned by the oppressiveness of the duties and the abuses of the licensing system, are the real causes of the multiplication of gin-shops. Until these causes have been removed, gin-drinking will prevail, whatever efforts may be made for its suppression. It will be in vain to attempt to arrest its progress otherwise than by allowing a less intoxicating and more salubrious beverage to come freely into the market, along

with gin, at a reasonable price. The people may be deprived of good and moderately-priced beer, but it is not possible to deprive them of spirits. And if we are weak enough to attempt to proscribe the drinking of gin, by doubling or trebling the duties on it, we shall certainly fail of our object;-we shall not lessen, but, on the contrary, increase the consumption ;—we shall, however, change the sources of supply, and make that be furnished illegally and clandestinely, which is now furnished legally and openly. An increase of the duties on gin will make what is already bad a great deal worse; it will superadd the atrocities of the smuggler to the idleness and dissipation of the drunkard. These are not speculative opinions, but are bottomed on the widest experience. Efforts have frequently been made to lessen the consumption of ardent spirits by increasing the duties; but they have uniformly proved abortive; and have, without any exception, caused an increase of the very evil they were intended to abate.

During the latter part of the reign of George I., and the earlier part of that of George II., gin-drinking was exceedingly prevalent; and the cheapness of ardent spirits, and the multiplication of public-houses, were denounced from the pulpit, and in the presentments of Grand Juries, as pregnant with the most destructive consequences to the health and morals of the community. At length, Ministers determined to make a vigorous effort to put a stop to the further use of spiritous liquors, except as a cordial or medicine. For this purpose, an act was passed in 1736, the history and effects of which deserve to be studied by those who are now so clamorous for an increase of the duties on gin. Its preamble is to this effect: Whereas the drinking ' of spiritous liquors or strong waters, is become very common, ' especially among people of lower and inferior rank, the con'stant and excessive use of which tends greatly to the destruction ' of their health, rendering them unfit for useful labour and busi'ness, debauching their morals, and inciting them to perpetrate 'all vices; and the ill consequences of the excessive use of such liquors are not confined to the present generation, but extend 'to future ages, and tend to the destruction and ruin of this king'dom.' The enactments were such as might be expected to follow such a preamble. They were not intended to repress the vice of gin drinking, but to root it out altogether. To accomplish this, a duty of twenty shillings a-gallon was laid on spirits, exclusive of a heavy license duty on retailers. Extraordinary encouragements were at the same time held out to informers, and a fine of L.100 was ordered to be rigorously exacted from those who, were it even through inadvertency, should vend the

[ocr errors]

smallest quantity of spirits which had not paid the full duty. Here was an act which might, one should think, have satisfied the bitterest enemy of gin. But instead of the anticipated effects, it produced those directly opposite. The respectable dealers withdrew from a trade proscribed by the legislature; so that the spirit business fell almost entirely into the hands of the lowest and most profligate characters, who, as they had nothing to lose, were not deterred by penalties from breaking through all its provisions. The populace having in this, as in all similar cases, espoused the cause of the smugglers and unlicensed dealers, the officers of the revenue were openly assaulted in the streets of London and other great towns; informers were hunted down like wild beasts; and drunkenness, disorders, and crimes, increased with a frightful rapidity. Within two years of the 'passing of the act,' says Tindal, it had become odious and 'contemptible, and policy as well as humanity forced the Com'missioners of Excise to mitigate its penalties.'* The same historian mentions (viii. p. 390), that during the two years in question, no fewer than 12,000 persons were convicted of offences connected with the sale of spirits. But no exertion on the part of the revenue officers and magistrates could stem the torrent of smuggling. According to a statement made by the Earl of Cholmondely in the House of Lords,† it appears, that at the very moment when the sale of spirits was declared to be illegal, and every possible exertion made to suppress it, upwards of SEVEN MILLIONS of gallons were annually consumed in London, and other parts immediately adjacent! Under such circumstances, Government had but one course to follow-to give up the unequal struggle. In 1743, the high prohibitory duties were accordingly repealed, and such moderate duties imposed, as were calculated to increase the revenue, by increasing the consumption of legally distilled spirits. The bill for this purpose was vehemently opposed in the House of Lords by most of the Bishops, and many other Peers, who exhausted all their rhetoric in depicting the mischievous consequences that would result from a toleration of the practice of gin drinking. To these declamations it was unanswerably replied, that whatever the evils of the practice might be, it was impossible to repress them by prohibitory enactments; and that the attempts to do so had been productive of far more mischief than had ever resulted, or could be expected to result, from the greatest abuse of spirits.

* Continuation of Rapin, vol. viii. p. 358. Ed. 1759. + Timberland's Debates in the House of Lords, vol. viii. p. 388.

The consequences of the change were highly beneficial. An instant stop was put to smuggling; and if the vice of drunkenness was not materially diminished, it has never been stated that it was increased.

But it is unnecessary to go back to the reign of George II. for proofs of the impotency of high duties to take away the taste for such an article, or to lessen its consumption. The occurrences that have taken place in the present reign, though they would seem to be already forgotten, are equally decisive as to this ques

tion.

Perhaps no country has suffered more from the excessive height to which duties on spirits have been carried than Ireland. If heavy taxes, enforced by severe fiscal regulations, could have made a people sober and industrious, the Irish would have been the most so of any on the face of the earth. In order to make the possessors of property join heartily in suppressing illicit distillation, the novel expedient was here resorted to, of imposing a heavy fine on every parish, town-land, manor-land, or lordship, in which an unlicensed still was found; while the unfortunate wretches found working it were subjected to transportation for seven years. But instead of putting down illicit distillation, these unheard-of severities rendered it universal, and filled the country with bloodshed, and even rebellion. It is stated by the Rev. Mr Chichester, in his valuable pamphlet on the Irish Distillery Laws, published in 1818, that the Irish system seemed to have 'been formed in order to perpetuate smuggling and anarchy. It has culled both the evils of savage and civilized life, and ' rejected all the advantages which they contain. The calamities of civilized warfare are, in general, inferior to those produced by the Irish distillery laws; and I doubt whether any nation of • modern Europe, which is not in a state of actual revolution, ⚫ can furnish instances of legal cruelty commensurate to those which I have represented.'-Pp. 92, 107.

These statements are borne out to the fullest extent by the official details in the Reports of the Revenue Commissioners. In 1811, say the Commissioners, (Fifth Report, p. 19,) when the duty on spirits was 2s. 6d. a-gallon, duty was paid in Ireland on 6,500,361 gallons (Irish measure); whereas, in 1822, when the duty was 5s. 6d., only 2,950,647 gallons were brought to the charge. The Commissioners estimate, that the annual consumption of spirits in Ireland was at this very period not less than TEN MILLIONS of gallons; and, as scarcely three millions paid duty, it followed, that seven millions were illegally supplied; and ⚫ taking one million of gallons as the quantity fraudulently fur'nished for consumption by the licensed distillers, the produce

of the unlicensed stills may be estimated at six millions of gal ♦ lons.'— (Ib. p. 8.) Now, it is material to keep in mind, that this vast amount of smuggling was carried on in the teeth of the above barbarous statutes, and in despite of the utmost exertions of the police and military to prevent it;—the only result being the exasperation of the populace, and the perpetuation of revolting atrocities, both by them and the military. In Ireland,' say the Commissioners, it will appear, from the evidence annexed to this Report, that parts of the country have been absolutely disorganized, and placed in opposition not only to the civil authority, but to the military force of the Government. 'profits to be obtained from the evasion of the law, have been 'such as to encourage numerous individuals to persevere in these desperate pursuits, notwithstanding the risk of property and life with which they have been attended.'

The

To put an end to such evils, the Commissioners recommended that the duty on spirits should be reduced from 5s. 6d. to 2s. the wine gallon, (2s. 10d. the imperial gallon ;) and Government wisely consented to act upon this recommendation. In 1823, the duties were accordingly reduced; and the following official account will show what has been the result of this measure :—

An Account of the quantities of Spirits made in Ireland, which have paid the Duties of Excise for Home Consumption; stating the rate of Duty paid; and also the Nett Amount of Revenue received in each year, the year 1820.-(Par. Paper, No. 340, Sess. 1829.)

since

[blocks in formation]

It may appear, on a superficial view of this table, as if the consumption of spirits in Ireland had been trebled since 1823; but, in point of fact, it has not been in any degree increased. The reduction of the duties has substituted legal for illicit distilla

« ZurückWeiter »