High Licence a Critical Examination of the Licence Duties Prevailing in the Uni

Cover High Licence a Critical Examination of the Licence Duties Prevailing in the Uni
High Licence a Critical Examination of the Licence Duties Prevailing in the Uni
Tompson, Frederic W
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In this calculation we have to take into account the protective duty levied by the United States on imported liquor. There is, in addition to the amount of the Excise duty, a protective duty on imported spirits of no less than 5s. 9d. A gallon. The consequence of this is that less than 3 per cent, of the spirits consumed are imported.
In this country, on the other hand, there is no protective duty, and in consequence 17J per cent, of the spirits consumed are imported. Now about two- thirds of t
...his imported spirit is rum, which can be manufactured in our own country at about Is. 6d. Per gallon. It is evident, therefore, that if the above to the higher taxation of spirits in the United Kingdom. The taxation of beer in the two countries, if we take a portion of the licence duties into the calculation, is not unequal.
It is impossible to give exact figures, because we cannot strictly apportion the licence duties between beer and spirits retail licences include the sale of both. I think the fairest way is to divide the licence duties in proportion to the revenue derived from the direct taxation of beer and spirits respectively.


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