None
compared with possible proceeds on basis of American taxation, 261 et seq., 293, 298, 302, 313, 335, 336, 368, 369, 372, 373, 377 difficulties of assessment of, 127 Licence duties, inadequate assessment of, 139 alternative modes of assessing, 153 methods of assessment of, in U.S.A., 243; mode of assessing in London, 127, 128, 131, 551 unequal incidence of, 172, 199, 209, 479 effect of maximum limit on, 188 revision of, imperatively required, 116 necessary reforms if present basis be continued, 169, 480-481 relation of, to rateable value of premises, 174, 179, 185, 192, 200, 209, 212 relation of, to estimated capital value of premises, 180 proposal to allow local authorities to fix, 96 amount of, for hotels, 195 for restaurants, 207 for theatres, 210 for railway refreshment cars, 214 effect of, in reducing licences, 26, 85, 319, 323, 493-497 selection of, for increased taxation, preferable to beer and spirit duties, 500 argument for increase of, 501-502 Licence, High. See under "High Licence " Licence rent. See under " Public Tender " Licence system, origin of, 11 non- fiscal basis of, 16 Licence taxation. See under " Licence Duties " Licence values, enhancement of. See under " Monopoly Values " Licensed premises. See under " Public- Houses," "Ale-Houses," etc. Licensed Victuallers' Central Protection Society, activities of, 135 Licenced Victuallers' Gazette, quoted, 532 Licensing Act, 1872, quoted, 121 (foot- note), 122 (footnote) Licensing Act, 1904, compensation pro- posals of, 96 (footnote) provisions of, relating to monopoly values, 99, 483, 484, 486 scale of incidence in, 181 proceeds of compensation levies authorised by, 374 eflfect of compensation levies on total taxation of beer and spirits, 413, 437 564 TAXATION OF THE LIQUOR TRADE Licensing Act, 1904, profitableness of levies as an investment, 427 Licensing Bill, 1908, referred to, 24, 120 (footnote), 183 (footnote), 443 (footnote), 494 (footnote) Licensing World, quoted, 139 (foot- note) Liquor licensing laws. Royal Commission on, quoted, 92 (footnote), 152, 157 evidence of, 215 (footnote) Liquor Problem, The, in its Legislative Aspects, quoted. See under "Com- mittee of Fifty." Liquor trade, importance of fiscal treat- ment of, 1-2 inadequate taxation of, 2-3 taxation of, paid by consumer, 112, 430, 501 electoral and political influence of, 47, 135 claims of, for compensation, 146, 485 total taxation of, in U.S.A. and U.K., 395, 525 in Michigan, 403 in Massachusetts, 406 in New York State, 408 taxable resources of, 415 a fit object of taxation, 2, 425-426 prosperity of, 419 et seq. over-capitalisation of, 418 alleged depressed fortunes of, 417, 419, 421 Little Falls, population of, 384 rate and proceeds of licence duties in, 384 Liverpool, value of licensed property in, 149 population of, 265 rate of licence duty in, 265 proceeds of licence duties in, 267, 277 present proceeds in, compared with proceeds on American basis, 279, 325, 342 Liverpool Courier, quoted, 150 Liverpool magistrates, resolutions of, 50 Local taxation. Royal Commission on, quoted, 119, 127, 169 (footnote), 170, 198 evidence of, quoted, 130, 150 (foot- note), 193 Local taxation. Royal Commission on, minority report of, quoted, 121 Local veto. See under " Prohibition " Lochee, Lord. See under " Robertson, Edmund " Lockport, population of, 384 Lockport, rate and proceeds of licence duties in, 884 London, reduction of public-houses and beer-houses in, 81 cost of reduction of licences in, 82-83 enlargement of public-houses in, 88 assessment of licensed premises in, 127, 551 growth of licence values in, 81-84, 94, 131 rateable value of public-houses and beer-houses in, 134, 178 average annual value of public-houses in, 379 (footnote) value of licensed premises in, 147, 151 rate of licence duty in, 165, 179, 265, 269, 318 compared with U.S.A., 265, 334, 375, 376 relation of licence duty to rateable value in, 179, 191-192, 200 relation of licence duties to estimated capital values in, 180 relation of compensation levy to rate- able value in, 184 unequal incidence of duties in, 192, 200, 209 proceeds of licence duties in, 267, 269, 277, 278, 318 compared with U.S.A., 267, 269, 278, 324, 342, 370, 375-376 number and ratio of licences in, 81, 273, 318 population of, 318 ordinary taxation in, compared with New York, 380 London County Council, temperance policy of, 81-85 Long, Mr. Walter, valuation proposals of, 171 Longton, number and ratio of public- houses in, 318 rate of licence duty in, 318 proceeds of licence duties in, 318 population of, 318 Lonsdale, Lord, quoted, 37 (footnote) Lords' Committee on intemperance, quoted, 63, 88 (footnote) Louisiana, taxation of hotels in, 205 publicans' licence duties in, 282 Louisville, rate of licence duty in, 265 proceeds of licence duties in, 267 Lowell, population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 taxation of brewers in, 392 Luton, population of, 382 INDEX 565 Luton, proceeds of licence duties in, com- pared with U.S.A., 382 Luzerne Co. Manhattan, borough of, rate of licence duty in, 265, 269, 367, 375, 376 (footnote) proceeds of licence duties in, 267, 269, 367, 376 (footnote) number of licences in, 367 Manitoba, basis of licence duties in, 156 (footnote), 164 taxation of public-houses in, 235 M.ansfield (La.), licence taxation iu, 284 Marshall, Professor Alfred, quoted, 97 (footnote), 157 Maryland, basis of licence duties in, 243 Mash Tun, Free. See under " Free Mash Tun " Massachusetts, licence taxation in, 206, 242, 246, 247, 342 population of, 329 density of population in, 329 number of large towns in, 329 prohibition in, 329, 330 history of high licence in, 331 results of high licence in, 343, 346 effect of taxation upon number and proceeds of licences in, 332, 333, 343 statutory limit of number of licences in, 331 classification of licences in, 333 rates of licence duty in, 333 compared with U.K., 335 character of public-houses in, 334 ratio of licences in, compared with U.K., 343, 347 general taxation in, 345 taxation of sjiirit dealers in, 389 taxation of brewers iu, 392 total taxation of liquor trade in, 406 compared with U.K., 408 estimated consumption of alcohol in, 407 taxation of clubs in, 455-458 Maximum limit, effect of, on licence duties, 188 Menace. enhancement of, by State action, 76, 92, 114 enhancement of, in London, 81-84, 94, 131 enhancement of, in Birmingham, 95 enhancement of, in Newcastle, 118 enhancement of, in Toronto, 232c-233 recovery of, in case of new licences, 99, 486, 553 Montana, licence taxation in, 242, 251 taxation of distillers and rectifiers in, 389 Montreal, basis of licence duties in, 154 (footnote), 223, 237 rates of licence duties in, 237 taxation of clubs in, 452 Morley, number and ratio of licences in, 273 Morning Advertiser, quoted, 137, 433 Morning Leader, quoted. 111 (footnote) Morrell, Mr. J. B., quoted, 139, 148 (footnote) Mortimer, Mr. R., quoted, 138 Mt. Vernon, population of, 384 Mt. Vernon, rate and proceeds of licence duties iu, 384 Municipal Councils, power of, in U.S.A., to impose additional licence duties, 286 proposal to confer power on, iu U.K., 97 (footnote) Munith, licence taxation in, 288 Munk, quoted, 31 (footnote) Murray, Sir George, quoted, 121 Nashua, number and ratio of licences iu, 272, 304 proceeds of licences in, 305 Natal, taxation of hotels in, 204 rate of licence duty in, 230 taxation of clubs iu, 451 taxation of railway refreshment rooms in, 217 Nebraska, licence taxation in, 241, 251, 256 Neild, Mr. Theodore, quoted, 466 (foot- note) Nelson (U.K.), population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 Nevada, basis of licence duties in, 244 rate of licence duty in, 245 New Bedford, population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 number and taxation of clubs in, 456- 457 New Brunswick, basis of licence duties in, 164 taxation of publicans in, 234 taxation of clubs in, 452 New England States, licence taxation in, 256 New Hampshire, taxation of hotels in, 206 taxation of railway refreshment rooms in, 217 taxation of publicans in, 242, 251, 300 taxation of clubs in, 455 population of, 299 density of population in, 299 proportion of urban population in, 299 prohibition in, 299, 300 number and ratio of licences in, 303- 304 New Haven, number and ratio of licences in, 272, 295 proceeds of licence duties iu, 295, 296 New Iberia, licence taxation in, 283 effect of high licence in, 283 INDEX 567 New Jersey, taxation of hotels in, 206 taxation of diilouus in, 'Jfil, 252, 256, 280 taxation of clubs in, 151 ellt'ct of taxation U|i()ii miiMlMr nl lii't-nces in, 495 New Mexico, licence tax;ilion in, 251 New Orleans, licence taxation in, 283, 284. 285 New South Wales, b;isia of licence duties in, 154, 223 rate of licence duties in, 224 taxation of railway refreshment rooms in, 216 fixation of clubs in, 450 proposed taxation of cluh.s in, 465 (footnote) Now York City, population of, 367 number and ratio of licences in, 272, 367 rate of licence duty in, 265, 269, 365, 374 compared with London, 375 proceeds of licence duties in, 267, 269, 277, 367 compared with London, 375, 377 compared with U.K., 377 effect of taxation upon number of licences in, 361, 366, 367 rent and asses.snient of saloons in, 379 evasion of Raines' Law in, by clubs, 441 taxation of clubs in, 442 general local and State taxation in, 377 compared with London, 380 New York (Greater). 359 effect of, in reducing licences, 360 financial results, 1896-1902, 362- 365 VOL. I New York (State of), ))re.sent licence .luties in, 365, 3H4, 386 comiiared with U.K., 369 present jjro'.eeds of licence duties in, 666, 382-387 total taxation of liipior trade in, 408 compared witli U.K., 410-412 estimated consumi)tion of alcoliol in, 109, 411, 412 taxation of clubs in, 452 New Zealand, liasis of licence duties in, 154, 164 rates of licence duties in, 229 taxation of beer and spirits in, 229 taxation of clubs in, 451 per capitii. cnnsumption of alcohol in, compared with U.K., 475 Newark (N.J.), rale of licence duty in, 265 proceeds of licence duties in, 267 effect of taxation upon number of licences in, 495 Newcastle-on-Tyne, population of, 265 value of licensed property in, 150- 151 estimated capital value of public- houses in, 140 estimated rateable value of public- houses in, 141 relation of licence duty to rateable value in, 179 rate of licence duty in, 265 proceeds of licence duties in, 267, 277 present proceeds in, compared with proceeds on American basis, 279 Newcastle breweries, dividends paid by, 424 Xewcastle Evening Chronicle, quoted, 118-119 Newcome, Mr. F. N., quoted, 216 (footnote) Newport, rate and proceeds of licence duties in, 269 population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 compared with U.S.A., 382 Xineteeiiih Cfntury, quoted, 176 Noon, Rev. Alfred, quoted, 343 North Atlantic States, basis of licence duties in, 164 taxation of hotels in, 205 licence taxation in, 255 North Carolina, taxation of publicans, etc., in, 249 Northampton (Mass.), taxation of clubs in, 455, 457 2P2 568 TAXATION OF THE LIQUOR TRADE Nortliern Echo, quoted, 139 (footnote), 149 Northumberland, estimated value of licensed premises in, 140 rateable value of licensed premises in, 141 Northville, population of, 386 rate and proceeds of licence duties in, 386 Norvell, licence taxation in, 288 Norwich, inadequate assessment of public-houses in, 142 Nottingham, rate of licence duty in, 265 proceeds of licence duties in, 267 present proceeds in, compared with proceeds on American basis, 279, 342 Nova Scotia, basis of licence duties in, 154 licence taxation in, 234 Nuneaton, number and ratio of licences in, 305 (footnote) proceeds of licences in, 306 (footnote) Oakland, effect of taxation upon number of licences in, 496 Ohio, basis of licence duties in, 244 rate of licence duties in, 244, 256, 281 Oklahoma, licence taxation in, 249 Oldham, values of beer-houses in, 146 rate of licence duty in, 265 proceeds of licence duties in, 267 Ontario, basis of licence duties in, 156 (footnote), 164 licence taxation in, 231 compared with U.K., 232a taxation of clubs in, 451 Oregon, licence taxation in, 247, 281 Oswestrj', number and ratio of licences in, 305 (footnote) proceeds of licences in, 306 (foot- note) Outlook (New York), quoted, 286 Owego, population of, 386 rate and proceeds of licence duties in, 386 Parliamentary History of England, The, quoted, 41 Parma, licence taxation in, 288 Parr v. Assessment Committee of Leigh Unioyi, case of, quoted, 134 (foot- note) Passaic, effect of taxation upon number of licences in, 495 Pease, Mr. E. R., quoted, 165 (foot- note), 481 (footnote) Peel, Lord, projiosal of, 24 Pennsylvania, taxation of hotels in, 206 licence taxation in, 242, 251, 309 compared with U.K., 312, 326 taxation of distillers in, 389 of brewers in, 393 of clubs in, 453 conditions of licensing in, 307 prevalence of tie<l-house system in, 308 (footnote) population of, 307 density of population in, 307 proportion of urban population in, 307 Percy (Northern Antiquities), quoted, 7 (footnote) Perth (U.K.), population of, 382 proceeds of licence duties in, com- pared with U.S.A., 382 Perth (W. Public - houses, early conditions of licensing, 4 early regulation of, 8 e< seq. excessive number of, 14 oversupply of, due to inadequate taxation, 17, 24, 40, 47, 494, 502 recent reduction in the number oi', 49, 61, 78 increased size of, 87 growth in value of, 89 et seq., 131 ratio of, in U.K., compared with U.S.A., 269-274, 293 transfer of trade from, 500 See also under '' Publicans " and " Publican's Licence " Public tender, proposed by Mr. Bruce, 55 Public tender, argument for, 166, 233, 483 alleged objections to, 167, 488 advantages of, 485-486, 492 compatible with a time-limit, 489 Purdy, Lawson, Mr., quoted, 379 Quebec, basis of licence duties in, 154 (footnote), 164, 223, 237 rates of licence duties in, 237 taxation of clubs in, 452 Queen's Borough ( N.Y. ), population of, 367 number and proceeds of licences in, 367, 376 (footnote) rate of licence duty in, 374, 376 (footnote) Queensland, basis of licence duties in, 154 rates of licence duties in, 226 taxation of railway refreshment rooms in, 216 of clubs in, 451 Railway cars, sales of liquor in, 218 Railway refreshment rooms, taxation of, 214 Raines' Law. See "New York, State of " Raw materials, reduced price of, 107 Rawten-stall, population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 Reading (Pa.), number and ratio of public-houses in, 317 rate of licence duty in, 317 proceeils of licence duties in, 317 population of, 317 liceuce taxation in, 327 Rectifiers, taxation of, in U.S.A., 389 in U.K., 390 Reduction of licences, true method of, 85, 494-499 effect of taxation upon, 85, 113, 319, 323, 494-499 effect of, in enhancing licence values, 98 beneficial effect of, to brewer, 98 (footnote), 429 See also under " Licences " Restaurants, taxation of, 70, 207 Retail prices in U.K. and U.S.A. com- pared, 538 Rhode Island, taxation of hotels in, 206 licence taxation in, 251 (footnote), 252, 281 Rhondila, rate of licence duty in, 269, 340 proceeds of licence duties in, 269, 341 population of, 340 570 TAXATION OF THE LIQUOR TRADE Rice, quantity of, used in brewing, 105 reduced cost of, 108 Richmond (N.Y.), population of, 367 number and proceeds of licences in, 367, 376 (footnote) rate of licence duty in, 365, 375, 376 (footnote) Richmond (Va. ), licence taxation in. 260 Richmond ( Yorks. ), estimated capital value of public-liouses in, 140 estimated rateable value of public- houses in, 141 Ritchie, Mr. C. T., quoted, 97 Robertson, Mr. Edmund, (juoted, 176 Rochester (Eug.), number and taxation of clubs in, 457 Rochester (N.Y.), rate of licence duty in, 265 proceeds of licence duties in, 267 compared with U.K., 382 number and ratio of licences in, 272 effect of taxation upon nundier of licences in, 361 population of, 382 Rockford (111.), licence taxation in, 247 Rotherham, number .and ratio of piildic- houses in, 318 rate of licence duty in, 318 proceeds of licence duties in, 318 population of, 318 Rowntree, Mr. Seebohm, quoted, 444 Royal Commissions. See under "Lif|Uor Licensing Laws," "Local Taxa- tion," etc. Rural districts, rateable values of public houses in, 178 relation of licence duty to rateable value in, 179 to capital values in, ISO rates of duty in, in U.S.A., 286, 326, 385-387 in U.K., 289, 312, 385-387 Rural townships, licence taxation in, U.S.A., 297 (footnote) Rutland, numlier and ratio of public- houses in, 298 rate and proceeds of licence duties in, 298-299 St. Albans, number and ratio of public- houses in, 298 rate and proceeds of licence duties in, 298-299 St. David. See under "David, St." St. Louis, licence taxation in, 248 (foot- note) rate of licence duty in, 265 St. Louis, proceeds of licence duties in, 267, 277 St. Paul, rate of licence duty in, 265 proceeds of licence duties in, 267, 277 Salem (Mass.), population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 Sales of liquor as a basis of taxation, 158 et seq. Salford, rate of licence duty in, 265 proceeds of licence duties in, 267 present proceeds in, compared with proceeds on American basis, 279 San Francisco, licence taxation in, 257 rate of licence duty iu, 265 proceeds of licence duties in, 267 effect of taxation upon number of licences in, 495 S.askatchewan, licence taxation hi, 236« Savannah, licence taxation in, 254 Scarlwrough, estimated capital value of public-houses in, 140 estimated rateable value of public- houses in, 141 rate and proceeds of licence duties in, 269 Schenectady, population of, 382 j)roceeds of licence duties in, com- pared with U.K., 382 Scotland, decline in number of public- houses in, 78 (footnote) assessment of public-houses in, 127 rate of licence duty in, compared with Pennsylvania, 312 jiroceeds of licence duties in, com- pared with Pennsylvania, 314 (footnote) number of registered clubs in, 468 nuiid)er and proceeds of ]niblicans' licences in, prior to 1880, 547, 549 present number and ratio of publicans in, 79, 80 present proceeds of publicans' licences in, 78 Scranton, number and ratio ol' public- houses in, 317 population of, 317 rate of licence duty in, 317 proceetls of licence duties in, 317 Sheffield, licence revenue in, 2326 rate of licence duty iu, 265, 318 number and ratio of licences in, 273, 318 proceeds of licence duties in, 267, 277, compared with U.S.A., 382-383 INDEX 571 Sheffield, present proceeds iu, compared with proceeds on Americiiu biisis, 279, 3-25, 342 population of, 318 Shiloh, licence taxation in, 288 Situs, Dr. C. M. Lacey, quoted, 242, 353 (footnote), 494 (footnote), 498 (foot- note) Slocuuib Law, 241 Smith {C'umpleie Biidij of Distilling), quoted, 30 South Atlantic States, licence taxation in, 256 South Australia, basis of licence duties in, 154 (footnote), 223, 226 rates of licence duties in, 226 taxation of clubs in, 450 South Carolina, 255 (footnote) South Dakota, licence taxation in, 249, 286 South Shields, estimated capital value of public-houses in, 140 estimated rateable value of public- houses in, 141 population of, 382 proceeds of licence duties in, compared with U.S.A., 382 Southampton, proceeds of licence duties in, 277 Sjnctator, quoted, 117 Spence, Mr. F. 8., quoted, 238« Spirits, first use of, in Englaml, 28 excessive use of, 29 ei seq. regulation of sale of, 30 taxation of sale of, 32 el seq. taxation of, Canada and U.K., 239 relative taxation of, in U.K. and U.S.A., 388 et seq. 393 (footnote), 401 taxation of, paid by consumer, 430, 431 (footnote), 432 effect of taxation in niducing strength of, 80 (footnote), 4.32 consumption of, in U.K., 114 relative consumption of in U.S.A. and U.K., 393-391 excise duty on, in Australia, 228 exci.se duty on, in New Zealand, 229 Spirit dealers (wholesale), taxation of, in U.S.A., 389 in U.K., 390 Spirit retailer's licence, 28, 547-550 See also under " Riblic - houses," "Publicans," and "Licence Duties" Springfield, rate of licence duties in, 269, 340 proceeds of licence duties in, 269, 341 Springfield, jiopulation of, 340 taxation of brewers in, 392 number and taxation of clubs in, 455-457 Springport, licence taxation in, 288 Statford, population of, 385 rate and proceeds of licence duties iu, 385 Stamp duties, origin and character of, 17, 25 Star, The, quoted, 432 (footnote) Starr, Mr. J. R. L., quoted, 232c, 233 Statist, quoted, 109, 111, 427, 437 Steam-packets, licence duty for, 70 inadequacy of duty for, 221 (foot- note) Stockport, number and ratio of licences in, 273, 296 proceeds of licence duties in, 296, 318 rate of licence duty in, 318 population of, 318 number and ratio of public-houses in, 318 Stockton, estimated capital value of public-houses in, 140 estimated rateable value of public- houses in, 141 Stourbridge, population of, 385 rate and proceeds of licence duties in, 385 Stow, quoted, 12 (footnote) Strickland, Sir George, quoted, 160 (footnote) Strutt (Horda), quoted, 8 Substitutes for malt. See under " Malt Substitutes " Sugar, quantity of, used in brewing, 105 reduced cost of, 108, 517-518 Sunderland, estimated capital value of l)ublic-houKes in, 140 estimated rateable value of public- houses in, 141 rate of licence duty in, 265 proceeds of licence duties in, 267 SHiulerland, Overseers of, v. Sunder- land Union, case of, quoted, 132 Superior, licence taxation iu, 253 liroceeds of licence duties in, 277 Sweden, adoption of public tender in, 168 Swindon, population of, 340 rate of licence duty iu, 340 proceeds of licence duties in, 341 Syracuse, effect of taxation upon the number of licences in, 361 proceeds of licence duties in, com- pared with U.K., 382 population of, 382 572 TAXATION OF THE LIQUOR TRADE Tablet, The, quoted, 83 (footnote) Tacitus, quoted, 7 Tasmania, basis of licence duties in, 154 rates of licence duty in, 227 taxation of railway refi-eshment rooms in, 216 of clubs in, 451 Taunton (Mass.), rate of licence duty in, 269, 340 proceeds of licence duties in, 269, 341 population of, 310 Telfair, licence taxation in, 287 Tender, public. See under ' ' Public Tender " Tennessee, taxation of licensed railway cars in, 219 licence taxation in, 251 (footnote), 256 Tewkesbury, population of, 386 rates and proceeds of licence duties in, 386 Texas, licence taxation in, 249-250, 257 prohibition in, 287 taxation of clubs in, 453 Theatres, taxation of, 70, 210 inequalities in taxation of, 212 Threlfalls, Ltd., dividends paid by, 427 Tied-house system, the, 110, 232f (foot- note) prices as affected by, 111 effect of, in increasing brewers' profits, 111 effect of, on assessments, 1 29 prevalence of, in Pennsylvania, 308 (footnote) Tied tenant, inability of, to pay in- creased taxation, 492 Timberland, quoted, 430 (footnote) Time-limit, limitations of, 486-487 necessity for, 490 effect on licence duties, 120 (footnote) puldic tender, 168 (footnote) Times, The, quoted, 95, 118 (footnote), 417, 418, 421, 433 (footnote), 437 Times-Democrat, The, quoted, 283 Tippling Acts, the, provisions of, 13 Toronto, licence taxation in, 2326, 232c, 233 revenue from public-houses in, 2326 Tottenham, rate and proceeds of licence duties in, 269 Trade, amount of, as a basis of taxation, 158 Traill, quoted, 13 Transfer of licences, duty on, 225, 232c Transvaal, the, basis of licence duties in, 154, 164 taxation of hotels in, 204 of railway refreshment rooms in, 217 of clubs in, 451 publicans' licence duties in, 75 (foot- note), 230 Trenton (New Jersey), licence taxation in, 252 Troy, population of, 382 proceeds of licence duties in, com- pared with U.K., 382 Tynemouth, estimated capital value of public-houses in, 140 estimated rateable value of public- houses in, 141 proceeds of licence duties in, 277, 318 rate of licence duty in, 318 number and ratio of public-houses in, 318 population of, 318 United Kingdom, origin of licensing system in, 4, 6-11, 32 introduction of beer into, 7 introduction of wine into, 21 introduction of spirits into, 28 early prevalence of drunkenness in, 8, 9, 10, 13-15, 16 (footnote), 31-40 early suppression of licences in, 8, 11, 12, 13 regulation of number of licences in, 8, 11, 15, 23-24 early restrictions on sale of alcohol in, 9-15, 21-23, 30 non-fiscal basis of licence system in, 3, 16, 24, 40, 47, 72 licence taxation in, prior to 1880, 17, 19, 20, 24, 40, 44-45, 511-515 present rates of licence duty in, 69- 70, 75 compared with British Colonies, 222-239 compared with U.S.A., 255, 257, 261, 265, 279, 280, 289, 292, 298, 302, 311-312, 314 (foot- note), 315, 318, 326, 335, 340, 344, 369, 385-387 proceeds of licence duties in, 20, 44, 66, 77, 78 (footnote), 511-514 compared with British Colonies, 2326 compared with U.S.A., 261, 263- 264, 267, 269, 276-277, 279, 293, 294-295, 302, 305, 306, 313, 316, 318, 325, 327-328, INDEX 573 336, 338, 339, 341, 344, 369, 370, 372, 373, 377, 382, 384- 385, 386 United Kingdom, average cost of a publieau's licence in, prior to 1880, 67, 114 basis of licence duties in, 121 inequalities of incidence in licence taxation in, 172, 199, 200, 209, 212 estimated capital value of public- houses in, 148 (footnote) relation of licence duties to rateable values in, 174, 179, 192, 200, 209 (footnote), 212 taxation of hotels, restanrants, theatres, and railway station bars in, 195 number and ratio of public-houses in, prior to 1880, 62 present number and ratio in, 78-80 compared with U.S.A., 269, 273, 293, 304, 318, 344 recent decline in the number of licences in, 61, 78-80, 81, 114 increased size of public -houses in, 87 growth of public-house values in, 49, 61, 63-65, 76-77, 90-92, 94, 115, 118 inadequacy of licence duties in, 74 expenditure on alcohol in, 20, 62, 79, 80, 114-115 retail prices of beer in, 238« consumption of beer in, 16 (footnote), 18 (footnote), 238« (footnote), 399, 405 consumption of wine in, 399, 405, 528-529 consumption of spirits in, 31, 45, 46, 114, 238« (footnote), 399, 404 relative consumption of beer and spirits in, 394, 528-529 consumption of absolute alcohol in, 262 (footnote), 529 compared with British Colonies, 232« (footnote) compared with U.S.A., 262 (foot- note) taxation of beer in, 16 (footnote), 390, 402 (footnote) compared with British Colonies, 228-229, 239 compared with U.S.A., 390, 531 taxation of wine in, 24 (footnote), 396, 530 taxation of spirits in, 30, 32, 36, 38, 388, 401 United Kingdom, taxation of spirits in, compared with British Colonies, 228-229, 239 compared with U.S.A., 388, 531 relative taxation of l^er and spirits in, 393 (footnote) reduced cost of Ijrewing in, 101 fall in price of raw materials in. 107 number of brewers in, 107 (footnote) tied-house system in, 110 taxation of distillers, rectifiers, and wholesale dealers in, 390 of brewers in, 393 total taxation of liquor trade in, 399, 405 compared with U.S.A. , 400 with Michigan, 405 with Massachusetts, 408 with New York State, 410-412 alcoholic strength of beer in, 397 basis of taxation of beer in, 433 taxation of cluV)s in, 443 compared with British Colonies, 450 with U.S.A., 452 United States, reduction of licences effected by taxation in, 85-86, 495-498 rates and proceeds of licence duties in, 86, 240-387 comparison of licence taxation with U.K., 255-257, 261-387 licence duties in cities of, 260 in small towns of, 279 in rural districts of, 286 basis of licence duties in, 154, 156, 164, 243 ratio of licences in, 86, 269-272, 274, 293, 298, 303, 317, 322, 327, 331, 344, 361 taxation of hotels in, 205 taxation of restaurants in, 209 taxation of railway refreshment rooms in, 217 taxation of licensed railway cars in, 218 character of publican's licence in, 258 consumption of alcohol in, 262 (foot- note), 397a, 398, 403, 528-529 of wine in, 396 (footnote) relative consumption of beer and spirits in, 394 estimated consumption of alcohol in urban districts of, 412 (footnote) in rural districts of, 412 (footnote) proportion of urban population in, 291 taxation of spirits in. 388, 393 (foot- note), 397-398, 531 574 TAXATION OF THE LIQUOR TRADE United States, taxation of distillers in, 389 taxation of rectifiers in, 389 taxation of wholesale spirit dealers in, 389 taxation of beer in, 390, 393 (foot- note), 531 taxation of brewers in, 392 taxation of wine in, 393, 396-397, 530 alcoholic strength of wine in, 396« total taxation of liquor trade in, 395, 401 relative taxation of beer and spirits in, 393 (footnote) alcoholic strength of beer in, 397 basis of taxation of beer in, 433 taxation of clubs in, 452 (See also under separate States United Temperance Bill, provisions of, quoted, 466, 487 (footnote) Urban districts, relation of licence duties to estimated capital values in, 180 Utah, licence taxation in, 242, 249 Utica, population of, 382 proceeds of licence duties in, com- pared with U.K., 382 Valuation (Metropolis) Act of 1869, quoted, 127, 134 Vermont, taxation of hotels in, 206 taxation of publicans in, 242, 249- 250, 297 compared with U.K., 298 population of, 297 density of population in, 297 proportion of urban population in, 297 prohibition in, 297 taxation of wholesale spirit dealers in, 389 Vessels, passenger, licence duty for, 70 Victoria, basis of licence duties in, 154 (footnote), 223 rates of licence duties in, 224a taxation of railway refreshment rooms in, 216 compensation levies in, 225rt jyro rata compensation payments in, 225a roadside licences in, 224a (footnote) fee on transfer of licence in, 225 taxation of clubs in, 450 Virginia, basis of licence duties in, 154 (footnote), 243, 251 (footnote) taxation of clubs in, 454 of hotels in, 205 Waddell, Mr., proposal of, 465 (foot- note) Waiuwright, Mr. T. T., quoted, 130 Wakefield, number and ratio of pulilic- houses in, 318 rate of licence duty in, 318 proceeds of licence duties in, 318 population of, 318 Walker, Mr. Charles, quoted, 432 Warrington, population of, 340 rate of licence duty in, 340 proceeds of licence duties in, 341 numlier and taxation of clubs in, 457 Washington (D.C.). Wisconsin, licence taxation in, 251 (footnote), 252 taxation of clubs in, 454 Wolcott, population of, 386 rate and proceeds of licence duties in, 386 Worcester (Eng.), relation of licence duty to rateable value in, 180 Worcester (Mass.), rate and proceeds of licence duties in, 269 number and ratio of licences in, 272 taxation of clubs in, 457 Wyoming, taxation of licensed railway cars in, 219 licence taxation in, 246-247 Yarmouth, assessment of public-houses in, 143 compensation values in, 145 (footnote) Yonkers, population of, 382 proceeds of licence duties in, com- pared with U.K., 382 York, estimated capital value of public- houses in, 140 estimated rateable value of public- houses in, 141 market values of licen.sed premises in, 149 York (Pa.), number and ratio of public- houses in, 317 rate of licence duty in, 317 proceeds of licence duties in, 317 population of, 317 Yorkshire Herald, quoted, 139 (foot- note), 149 (footnote) Yorkshire, North Riding of, estimated values of licensed premises in, 140 rateable value of licensed premises in, 141 THE END Printed by R. & R. Clark, Limited, Edinburgh. < I. 