The number of persons engaged in the various trades of distilling, compounding, and retailing spirits, in 1840, was as fol lows:— in 1841, the only change of duty being an addition of 5 per cent. The further diminished consumption in 1842-3 is partly apparent, as the increase of duty from 2s. 8d. to 3s. 8d. a gallon led to illicit distillation. By this addition of a shilling a gallon duty, the minister antici pated an increased revenue of 250,000l.; instead of which, in the year ending 5th April, 1843, there was a positive decrease of 73611., the quantity of spirits brought to charge having fallen to 4,813,045 gal lons, or 1,715,901 gallons less than in the previous year. On the 5th of April, 1841, the number of persons in gaol for illicit distillation was 48; on the same day in 1843 the number was 368. The financial mistake was so obvious that, in the session of 1843, an act was passed ( 6 & 7 Vict. c. 49) for returning to the old scale of duty.
The duty on rum from British co lonies is 9s. 4d. the gallon. The con sumption of rum has been declining for many years in England, and is insig nificant in Scotland and Ireland. With
the same duty in each country the contribution per head to the revenue, in 1841, was Is. 34d. in England, 2id. in Scotland, and Old. in Ireland. In 1831, with nearly the same duty as in 1841 (9s. instead of 9s. 4d.), it was 2s. 3d. in England, 5id. in Scotland, and id. in Ireland. The same rate of duty on foreign spirits, in 1841 yielded Is. 74d. per head in England, 5d. in Scotland, and (id. in Ireland. The quantity of all descriptions of wine consumed in the United Kingdom was less in 1841 than in 1801. In 1840, out of 100 gallons, there were consumed—of Portugal wines, 261 gallons ; Spanish, Madeira, 1.3; Teneriffe, 0 4 ; Sicilian, 8'1; Cape, 7.7 ; French, 7.4 ; Rhenish, 1.1. The consumption of the wines of Portugal was 75 per cent. of the total quantity half a century ago.
(Porter's Progress of the Nation, vol. iii.; Report of Commissioners of izcise Inquiry on British Spirits; Parliament ary Papers.)