DRINK BILL. In Great Britain, this term has for many years been applied to an annual statement issued up to 1909 by the late Dr. Dawson Burns and since that date by George B. Wil son, showing the annual expenditure on and consumption of alco holic liquors in the United Kingdom; since 1923 in Great Britain. The statement is based on the quantities of beer, spirits and wine retained for home consumption in Great Britain in the calendar year, as shown in the trade returns issued by the customs and excise, and does not include exports or re-exports of such liquors. The unit taken for beer is the 36ga1. barrel as sold. The number of such barrels is larger than the corresponding number of standard barrels which formerly were the unit of taxation. The materials which produce i,000 standard barrels of 1,055° specific gravity before fermentation in 1938, in fact produced selling bar rels. The unit taken for spirits is the proof gallon. Spirits are, however, sold on the average at 30° under proof, or 142.8 selling gallons for every ioo proof gallons, so that the total gallons of liquid actually consumed as spirits in 1938 were not 10,098,000 as stated below but 14,4 20,000 gallons, or the equivalent of about 861 million bottles of whisky.
The following is the Drink Bill for the calendar year 1938:— Of the absolute alcohol consumed about 121 per cent was taken in spirits, 78 per cent in beer, and the balance in wine, etc.
The liquor taxation (duties and licences) collected in 1938 was about £109,400,000, or 421% of the total Drink Bill.
The following figures compare the taxes on liquor and licences with the total tax revenue of the United Kingdom (Great Britain and N. Ireland since 1923) :— The use of industrial alcohol has greatly increased. In 1925 it was 7,529,00o proof gallons, but in 1938, 54,428,00o gallons, an in crease of 622 per cent. About two-thirds of the spirits annually distilled are now used for non-dutiable purposes. (G. B. W.)