None
Public - houses, early conditions of licensing^ 4 early regulation of, 8 el eeq. excessive number of, 14 oversupply of, due to inadequate taxation, 17, 24, 40, 47, 494, 602 recent reduction in the number of, 49, 61, 78 increased size of, 87 growth in value o^ 89 et eeq., 181 ratio of, in U.K., compai«d with U.S.A., 269-274, 298 transfer of trade firom, 600 See aim under "Publicans" and ''PubUcan's Licence" Public tender, proposed by Mr. Bruce, 66 Public tender, aignment for, 166, 288, 488 alleged objections to, 167, 488 advantages of, 486-486, 492 compatible with a time-limit, 489 Purdy, Lawson, Mr., quoted, 379 Quebec, basis of lioence duties in, 164 (footnote), 164, 223, 287 rates of licence duties in, 287 taxation of clubs in, 462 Queen's Borough ( N.Y. ), population of, 867 number and proceeds of licences in, 867, 876 (footnote) rate of licence duty in, 874, 876 (footnote) Queensland, basis of licence duties in, 164 rates of licence duties in, 226 taxation of railway refreshment rooms in, 216 of clubs in, 461 Railway cars, sales of liquor in, 218 Railway refreshment rooms, taxation of, 214 Raines' Law. See '* New York, SUte of " Raw materials, reduced price of, 107 Rawtenstall, population of, 840 rate of licence duty in, 840 proceeds of licence duties in, 841 Reading (Pa.), number and ratio of public-houses in, 817 rate of licence duty in, 817 proceeds of licence duties in, 817 population of, 817 licence taxation in, 827 Rectifiers, taxation of, in U.aA., 889 in U.K., 890 Reduction of licences, true method of; 85, 494-499 effect of taxation upon, 86, 118, 819, 828, 494-499 effect of, in enhancing licence values, 98 beneficial effect of, to brewer, 98 (footnote), 429 See aieo under " Licences " Restaurants, taxation o( 70, 207 Retail prices in U.K. and U.aA. com- pared, 688 Rhode Island, taxation of hotels in, 206 lioence taxation in, 261 (footnote), 262, 281 Rhondda, rate of licence duty in, 269, 840 proceeds of licence duties in, 269, 841 population of, 840 570 TAXATION OF TEE LIQUOR TRADE Riee, quuktity of, VMd in brewing, 106 roduced cost of, 108 Richmond (N.Y.), population of, 867 number and prooeeds of lioenoes in, 867, 876 (fbotnote) rate of licence duty in, 865, 875, 876 (footnote) Richmond (Va.), liaenee taxation in, Richmond (Yorks.'), estimated capital yalue of public-honsee in, 140 estimated rateable valne of pnbkc- houses in, 141 Ritehie, Mr. a T., quoted, 07 Robertson, Mr. Bdmuad, quoted, 176 Rochester (Bng.)> number and taxation of dube in, 457 Rochester CN.Y.), rate of licence duty in, 265 proceeds of lioeooe duties in, 267 compared with U.K., 882 number and ratio of licences in, 272 effect of taxation upon number of licences in, 861 population of, 882 Rookford (IlL), Itoenee taxation in, 247 Rotherham, number and ratio of public- houses in, 816 rate of lioenoe duty in, 818 proceeds of lieenee duties in, 818 population of, 818 Rowntree, Mr. Seebohro, quoted, 444 Royal Commissions. Seeund^ '^lAqaor Licensing Laws," ** Local Taxa- tion," etc Rural districts, rateable Yaloes of public-houses in, 178 relation of licence duly to rateable v41ne in, 179 to capital values in, 180 rates of duty in, in U.S.A., 286, 826, 885-887 in U.K., 260, 812, 865-887 Rural townships, licence taxation in, U.8.A., 297 (footnote) Rutland, number and ratio of public- houses in, 298 rate and proceeds of lioeaoe 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, %L" St. Louis, licence taxation in, 248 (foot- note) rate of licence duty in, 265 St Louis, procesdaof Ucenee dutifla in, 267, 277 St Paul, rate of licence duty in, 265 prseaeds of licence duties id, 207, 277 Salem (Mass.), population oi; 340 rate of licence duty in, 840 prooeeds of lieanoe duties in, 341 Sales of liquor as a basis of taxalioa, 158 eiseq, Salford, rate of liosnoe doty in, 266 proceeds of lioenoe duties in, 267 present proceeds in, eon^pored witk prsoeeds on Amerioan basia, 270 San Francisco, licence taxation in, 257 rate of lioenoe duty in, 266 proceeds of lioence duties in, 267 effect of taxation upon number of 'lieanees in, 495 Saskatchewan, Uoenee taxation in, 286s Savannah, Uoenee taxation in, 264 Scarborough, estiBsated o^tal Taliie of pubUe-houses in, 140 estimated rateable ndae of public- honses in, 141 rate and proceeds of Ueeoeo duties in, 269 Schenectady, population oi; 882 proceeds of lioenoe duties in, ooo- paied with U.K., 882 Scotland, decline in number of public- houses in, 78 (footnote) asseasment of pnblio-hoaaee in, 127 rate of lioence duty in, 0Qnipai«d with Pennsylvania, 812 prooeeds of lioence duties in, oom- pared with Pennsylvania, 314 (footnote) number of registered olubs in, 468 number and proceeds of pabUcsns' licences in, prior to 1880, 547, 549 present number and ratio of poblicsos in, 79, 80 present proceeds of publicans' liceocts in, 78 Soranton, number and ratio of pohlJc* booses in, 817 population of, 817 rate of licence duty in, 817 proceeds of lioenoe duties in, 817 Sheffield, lioenoe revenue in, 2826 rate of lioenee duty in, 265, 818 number and ratio of licences is, 278i 818 proceeds of liosaee duties in, 297, 2i7y 818 compared with U.S.A., 882-883 INDEX 571 Sheffield* pment pxooiedB in, oomparcd with proceeds on American basis, 279, 826, 842 population of, 816 Shiloh, licence taxation in, 288 Sites, Dr. C. M. taxation of, Cawtda and U«K., 289 relative taxation of, in U.K. and U.8.A., 888 et aeq. 898 (footnote), 401 taxation of, paid by consumer, 480, 481 (footnote), 482 effect of taxation in reducing strength of, 80 (footnote), 482 consumption of, in U.K., 114 relative consumption of in U.S. A. and U.K., 898-894 excise duty on, in Australia, 228 excise duty on, in New Zealand, 229 Spirit dealers (wholesale), taxation of, in U.SA., 889 in U.K., 890 Spirit retailer's licence, 28, 547*550 Skt alto under **'PabUc- houses," '•Publicans," and "Licence Duties" Springfield, rate of licence duties in, 269, 840 proceeds of licence duties in, 269, d41 Springfiald, popuUtion of, 840 taxation of brewers in, 692 number and tAzation of clubs 'in, 455-467 Springport, liaenee taution in, 288 Stafford, population ot 885 rate and proceeds of lioenoe duties in, 885 Stamp duties, origin and diani^r of, 17,25 iStor, The, quoted, 432 (footnote) Starr, Mr. J. R. L., quoted, 282c, 288 Statist, quoted, 109, 111, 427, 487 Steam-packets, lieenoe duty for, 70 inadequacy of duty for, 221 (foot- note) Stockport, number and ratio of licences in, 278, 296 proceeds of licence duties in, 296, 818 rate of licence duty in, 818 population of, 818 number and ratio of pubUc-houaes in, 818 Stockton, estimated capital value of public-houses in, 140 estimated rateable value of public- houses in, 141 Stourbridge, population of, 886 rate and prooeeds of licence duties in, 885 Stow, quoted, 12 (footnote) Strickland, Sir George, quoted, 160 (footnote) Stratt {Hwdtk), 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 public-houses in, 140 estimated rateable value of public- houses in, 141 rate of licence duty in, 265 prooeeds of lieenee duties in, 267 Sunderiaaul, Overaeers qf, v. 19, 20, 24, 40, 44-45, 511-515 present rates of licence duty in, 69- 70,76 compared with British CoIonieB, 222-289 compared with U.S.A., 255, 257, 261, 265, 279, 280, 289, 292, 298, 802, 311-312, 314 (foot- note), 315, 318, 326, 335, 840, 844, 869, 885-387 proceeds of licence duties in, 20, 44, 66, 77, 78 (footnote), 511-514 compared with British CSoIonies, 2825 compared with U.aA., 261, 268- 264, 267, 269. 276-277, 279, 293, 294-296, 802, 305, 806. 318, 316, 318, 825, 827-328, INDEX 573 386, 338, 889, 841, 844, 369, 870, 872, 378, 877, 882, 884- 885, 886 United Kingdonif average cost of a publican'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, restaurants, theatres, and railway station bars in, 195 number and ratio of public-houses in, prior to 1880, 62 I present number and ratio in, 78-80 compared with U.S.A., 269, 278, 298, 804, 318, 844 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, 68-65, 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, 288a consumption of beer in, 16 (footnote), 18 (footnote), 288a (footnote), 899, 405 consumption of wine in, 899, 405, 528-529 consumption of spirits in, 81, 45, 46, 114, 288a (footnote), 399, 404 relative consumption of beer and spirits in, 894, 528-529 consumption of absolute alcohol in, 262 (footnote), 529 compared with British Colonies, 232a (footnote) compared with U.a.A., 262 (foot- note) taxation of beer in, 16 (footnote), 890, 402 (footnote) compared with British Colonies, 228-229, 289 compared with U.S.A., 890, 531 taxation of wine in, 24 (footnote), 396, 530 taxation of spirits in, 80, 32, 36, 88, 888, 401 United Kingdom, taxation of spirits in, compared with British Colonies, 228-229, 239 compared with U.S.A., 388, 531 relative taxation of beer and spirits in, 898 (footnote) reduced cost of brewing in, 101 fall in price of raw materials in, 107 number of brewers in, 107 (footnote) tied-house system in, 110 taxation of distUlers, rectifiers, and wholesale dealera in, 890 of brewers in, 893 total taxation of liquor trade in, 399, 405 compared with U.&A., 400 with Michigan, 405 with Massachusetts, 408 with New York State, 410-412 alcoholic strength of beer in, 897 basis of taxation of beer in, 483 taxation of clubs in, 443 compared with Britirii Colonies, 450 with U.3.A., 452 United States, reduction of licences effected by taxation in, 85-86, 495-498 rates and proceeds of licenoe duties in, 86, 240-887 comparison of licenoe 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, 248 ratio of licences in, 86, 269-272, 274, 298, 298, 803, 317, 822, 827, 831, 844, 861 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, 898, 408, 528-529 of wine in, 396 (footnote) relative consumption of beer and spirits in, 894 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), 897-398, 531 574 TAXATION OF THE LIQUOR TRADE United: Stokes, tuation of distillen is, 380 taxation of rectifiers in, 389 taxation of wholesale spirit dealers in, 389 taxation of beer in, 300, 303 (foot- note), 581 taxation of brewers in, 302 taxation of wine in, 308, 306-307, 530 alcoholic strength of wine in, 306a total taxation of liqaor trade in, 395, 401 relative taxation of beer and spirits in, 308 (footnote) alcoholic strength of beer in, 307 basis of taxation of beer in, 483 taxation of clubs in, 462 See also under separate States United Temperance Bill, provisions of, qnoted, 466, 487 (footnote) Urban districts, relation of licence duties to estimated capital values in, 180 Utoh, licence taxation in, 242, 240 Utica, population of| 382 proceeds of lioenoe duties in, com- pared with U,1L, 882 ValQAtion (Metropolis) Act of 1860, quoted, 127, 134 Vennont, taxation of hotels in, 206 taxation of publicans in, 242, 240- 250, 207 compsxed with U.K., 208 population of, 297 density of population in, 297 proportion of urban population in, 207 prohibition in, 207 taxation of wholesale spirit dealers in, 880 Vessels, passenger, lioenoe duty for, 70 Victoria, basis of lioenoe duties in, 164 (footnote), 22a rates of Ucence duties in, 224a taxation of i«ilw«y refrediment rooms in, 216 compensation levies in, 225a pro rata compensation payments in, 225a roadside lioenoes in, 224a (footnote) fee on transfer of licenoe in, 226 taxation of clubs in, 450 Virginia, basis of lioenoe duties in, 154 (footnote), 248, 201 (footnote) taxation of dubs in, 454 of hotel* in« 206 Waddeli; Ifr., proposal of, 465 (foot- note) Wainwiight, Mr. • 457 Washington (D.C.), rata of lieance dnty in, 265, 260 proceeds of licenoe duties in, 267, 260 Washington (State of), licenoe taxatioft in, 240 Waterbury, proceeds of lioenoe datieB in, 277, 205-206' number of public-houses in, 295 Watertown, population o^ 884 rate and proceeds of licence dntiee in, 384 Watenrliet, population of; 384 rate and prooeeds of Uesnce dntiaain, 384 Watney, Mr., quoted, 431 Wayne Ca, lioenoe taxation in, 287 Waycross, licence taxation in, 285 West Australia, bads of lioenoe dmties in, 154, 164 rates of licence duty in, 227 taxation of hotels in, 205 West Bromwich, population of, 340 rate of licenoe duty in, 340 proceeds of licenoe duties in, 341 West Castle Ward Bench, chairman of; quoted, 118 WestHam* rate of lioenoe duty in, 265, 260 prooeeds of Uosnoe dntiee in, 267 260 present prooeeds in, oompand with prooeeds on Amerioan basis, 270 West Harttopool, estimated eqiital value of public-houses in, 140 estimated rateable value of public- houses in, 141 rate of lioenoe duty in, 840 proceeds of licenoe duties in, 277, 841 population of, 840 West Springfield, tazstion of dubs m, 455 West Virginia, basis of licenoe dntiee in, 248 licence taxation in, 240» 250 INDEX 575 West Virginia, taxation of hotels in, 206, 249 (footnote) Weston-fluper-lCare, nnmber and ratio of licences in, 278 Weymonth, nnmber and ratio of licences in, 273 Wheeling (West Ya.), licence taxation in, 250 Whiston, quoted, 88 (footnote) Whitbiead, Mr., quoted, 110 Whitchurch, population of, 886 rate and proceeds of licence duties in, 886 Whittaker, Sir T. P., quoted, 428 Wigan, number and taxation of clubs in, 467 Wigram, Mr. Money, quoted, 481 Wnkesbarre, number and ratio of public-houses in, 817 rate of licence duty in, 817 proceeds of licence duties in, 817 population of, 817 Willesden, rate and proceeds of licence duties in, 269 William of Malmesbury, quoted, 8 (footnote) WOniington (Del.), licence taxation in, 259 Wilson, Mr. O. B., quoted, 421 (foot- note) Winchester, population of^ 885 rate and proceeds of licence duties in, 885 Wine, introduction of, 21 regulation of sale of, 21-24 consumption of, in 17. K. and n.SA., 896 (footnote) relative taxation of, in U.K. and U.S.A., 895, 401, 530 alcoholic strength oi^ in U.K. 