The houses of alehouse-keepers, other wise called licensed victuallers, are not exempt from the window duty; but if the bar-room be used solely for the sale of their commodities, and not for the entertainment of guests, the window of that room is to be exempt from duty. (Communication from Chancellor of Ex chequer to Liverpool Victuallers' Society, April, 1844.) The licensed victuallers are liable to have soldiers billeted upon them, and they consider the non-exemp tion from the window duty a grievance, as other traders, who have no such bur dens, enjoy the benefits of this exemption. The keepers of beer-shops who sell ale to be consumed on the premises, are liable to have soldiers billeted on them.
The number of licensed victuallers in England and Wales has increased from 50,947 in 1831 to 57,698 in 1843. The only year which shows a decrease on the preceding year was 1842, the number in 1841 having been 57,768. In 1840 there were 7610 houses occupied by licensed victuallers, the rental of which was under 81.; 10,769 houses under 101.; 20,185 under 201.; and 5335 at and above 501.
The number of beer-shops of both classes was 44,134 in 1836, and they have gradually declined to 36,298 in 1842, and 35,479 in 1843. In 1836 there were 39,104 retailers of beer to bgsonsumet.
on the premises ; in 1842 only 31,821; and in 1843 the number was 31,227. In 1839, after a gradual increase in the preceding three years, the number of retailers who sold beer for consumption elsewhere than on the premises was 5941, and the number has since regularly decreased to 4477 in 1842, and 4252 in 1843.
The retailers in cider and perry under the acts for the sale of beer were 1913 in number in 1835, and only 438 in 1842.
Number of licensed victuallers and beer retailers in England and Wales who brewed their own beer, in 1843:— Licensed victuallers, 26,806; retailers of beer to be consumed on the premises, 12,761 ; retailers of beer not to be con sumed on the premises, 1245. Malt con
sumed by the above :—By licensed vic tuallers, 7,567,945 bushels; by retailers for consumption on the premises,2,761,672; by retailers for consumption elsewhere, 397,188 bushels.' In the Country Excise Collections one half the licensed victual lers brew ; and in London there are only 10 who brew out of 4344.
The victuallers and keepers of beer shops who do not brew are of course sup. plied by brewers, of whom there were 2318 in England and Wales in 1843, who used 15,962,323 bushels of malt; rather more than one-third of this quantity of malt (5,349,143 bushels) being consumed by 98 brewers in the London Excise Collec tion. Since 1785 brewers of beer for sale have been compelled to take out an Excise licence, the cost of which is in proportion to the quantity brewed. In 1840, the number of brewers of strong beer not exceeding 20 barrels was 8232 above 20 and under 50 barrels, 8821 above 50 and under 100 barrels, 10,424 , above 100 and under 1000 barrels, 16,634 exceeding 1000 barrels, 1607.
In October, 1830, the duty of 9s. per barrel on strong beer, and ls. 1 lid. on table and small beer, was abolished. In the previous year the consumption of England and Wales was 6,559,210 bar rels of strong and 1,530,419 barrels of small beer, which allows for upwards of 21 gallons per head on the year's con sumption. The produce of the duty was 3,217,8121. With the same rates of duty the produce of this branch of revenue was only 79,414/. in Scotland : the beer duty in ceased in 1795. The acts for closing public houses on Sunday morn ings and other days of religious service, being limited to the metropolis and cer tain towns, the 11 & 12 Vict. c. 49 enacts that no person in other parts of Great Britain shall open his house for the sale of fermented or distilled liquors before half-past twelve o'clock, or till the close of the morning service in the principal place of worship.