The Sun.
London, England, 1835-06-10 00:00:00

BRITISH SPIRITS.

The following are extracts from the second part (just
printed) of the Seventh Report of the Commissioners ap-
pointed by his Majesty to inquire into the establishment of
the Department of Excise, and into the Management and
Collection of the Excise Revenue in all its branches,

throughout the United Kingdom. The subject is British
Spirits, and our extracts, at prevent, are from the first di-

vision of the Report :

1. SPIRIT DEALERS AND RETAILERS.
It may be mentioned, as one of the effects arising from
the interference of fiscal regulations with the natural
course of trade, to which we have adverted in the former
part of this Report, that the traders concerned in the sup-
ply of the home market with articles wholly of domestic
production are often necessarily divided into distinct classes,
each of them subject to a peculiar system of Excise
restriction and controul. This effect of fiscal interfer-
ence is remarkable in the instance before us, of the arti-
cle of spirits, which in England is required to go through
the hands of the distiller, the rectifier, the spirit dealer, and
the spirit retailer, before it reaches the consumer, whilst the
same article in many parts of Scotland and Ireland actually
does, and in all parts of those countries may, pass at once,
like other articles of general consumption, from the hands
of the manufacturer into those of the consumer. It should
be recollected also that this subdivision of trades and multi-
plication of restrictions arise wholly (so far as the revenue
is concerned) from an attempt to provide a further and col-
lateral security for a head of duty, the primary charge and
collection of which are professedly secured at the place of
manufacture, by the vexatious and complicated system of
regulations, and the numerous and expensive establishment
of officers employed in putting them in force, which we have
described in the former part of this Report. Notwithstand-
ing, however, the difference of practice to which we have
alluded in parts of Scotland and Ireland, the classification of
spirit dealers and retailers is common to the several parts of
the kingdom, and in Ireland a further division of the same
class of traders is recognized under the title of spirit grocers.
All these traders are under the immediate superintend-
ence and controul of the Excise, and none of them can carry
on their trade without a license obtained from that depart-
ment, at various regulated amounts of duty, which licenses
are required to be annually renewed.
The general distinction between the several classes is as
follows :--Spirit dealers are those who are licensed to sell
in quantities not less than two gallons ; spirit retailers are
licensed to sell in quantities, however small ; spirit grocers
are licensed to sell in quantities not exceeding two quarts ;
but they are restrained from allowing any spirits to be
drunk on the premises.
The number of individuals in these several classes, who
were licensed in the United Kingdom in the year 1833, was :
Spirit Dealers
Retailers 85,157
Grocers

The whole of these traders must make entry of their pre-
mises, and obtain licences before they can carry on their
trade ; that the retailers must, as keepers of public-houses,
obtain a Magistrate's certificate ; that all dealers must give
notice to the officer of Excise when they receive spirits into
their possession, and also give notice before they open the
casks containing them ; that no spirits can be received into,
or taken out of, stock, to the extent of more than one
gallon, without a permit ; that foreign and British spirits
must be kept in separate rooms ; that the stock on hand
may be taken account of at such times as the officer thinks
proper ; that if any undue increase be feund it is forfeited,
and a penalty imposed ; and that if, after deducting the
quantity sent out by permit, any decrease be discovered in
the stock of a dealer exceeding 5 per cent., he incurs a
penalty.
There are also various minor regulations, the general ob-
ject evidently being the establishment, with respect to these
classes of traders, of a complete system of survey and per-
mit, such as we have described in our former reports with
respect to the dealers in tea, tobacco, wine, and other ex-
cisable articles. For our general views on that system, we
beg leave to refer to those reports, since the observations
which are made on its application to the articles therein re-
ferred to, will be found caiedis to belong to it when applied
to spirit dealers and retailers ; for, notwithstanding the
broad line of distinction existing between articles of pro-
duction and an article wholly of domestic production, it
will be found that the principle and object of the system of
survey and permit are in both cases the same, namely, an
attempt to follow the latter article into the hands of a se-
cond class of traders, after it has passed from the possession
of the first, in whose hands it was primarily liable to the
full charge of the duties imposed upon it ; being, in the
case of the foreign al titles, the Customs duty, payable in
full by the importer ; and, in the other, the Excise duty,
payable equally in full by the manufacturer. When it is
considered that the number of spirit-dealers and retailers who
are at present subject to the above regulations amounts to
89,191, dispersed over every part of the kingdom, each hav-
ing a stock requiring a separate survey, and each requiring,
at various and uncertain times, to be provided with per-
mits, it will be obvious that the system cannot be en-
forced (even imperfectly) without an immense demand up-
on the time and attention of the officers who are employed
in making these surveys, and in providing and registering the
permits. At the same time, it must be borne in mind that
these regulations are necessarily the cause of great incon-
venience to this numerous body of traders, from their in.
terference with their private concerns. They are also
placed in such a situation, by being liable to the variety of
heavy penalties, under which the above regulations are en-
forced, as to be in a considerable degree in the power of the
officers of Excise. Under these considerations, it becomes
obviously important to determine, whether, from the expe-
rience of what has been the practical effect of the system
of spirit surveys and permits in securing the object to
which it is directed, the continuance of this system can,
under the present circumstances of the trade, be justified or
recommended.
Spirit-dealers and retailers in all parts of the kingdom
have been placed under the control of the Excise with the
same general object, which is that of preventing them from
introducing into their stocks, and from selling, spirits on
which no duty has been paid ; or, in other words, the ob-
ject of providing an additional security for the revenue de-
rived from the duty on spirits, besides that which is pro-
vided by the regulations of the law-Ist, for levying the
duty on grain spirits at the distilleries ; 2dly, for surpres-
sing illicit distillation ; and idly, for preventing the smug-
gling of foreign spirits.
But although the general object of the system be the
same throughout the United Kingdom, the question as to
the necessity or advantages of continuing it in its present
form, must obviously depend in a great measure upon the
circumstances under which the trade in spirits is carried on,
which circumstances, as we have aiready intimated, vary
widely in the different parts of the United Kingdom.
With reference to England, the necessity of rectifying
English spirits—the small number of distilleries—and the
circumstance of illicit distillation from grain not being prac-
tised to any considerable extent—make the question as to
England essentially different from what it is as to Scotland
and Ireland.
Mr. Briant, keeper of the Horns Tavern, Kennington,
who is a very extensive retailer of spirits, states the incon-
venience of obtaining a permit for any quantity beyond a
gallon sent out, to be so great, that the regulation is very
generally evaded by the trade. He also gives it as his
opinion that illicit spirit, principally in the shape of spirit
of wine, is used by many retailers for the purpose of
bringing up the strength of other descriptions of spirit
that have been previously reduced ; and he adds that he
does not see how it is possible for the Excise survey to
prevent the introduction of the illicit spirit into the stocks
of the retailer.
In considering the question of the expediency of main-
taining the present system, it should be borne in mind tha-
in England there are three kinds of spirits, which by possit
bility may be introduced into the stocks of dealers and re-
tailers without the duty having been paid on them, namely,
spirits made from grain, spirits made from molasses, and
foreign spirits.
We shall separately examine how far the surveys and
permits are of any use as applied to these three kinds of
spirits :-
Ist. With respect-to spirits made in England from grain.
As they are sent from the distilleries where they are made,
not to dealers or retailers, but to rectifying distilleries to
render them fit for sale, there is no connection between the
original distillers and the dealers and retailers ; and, there-
fore, the discovery on a survey of an illegal increase of
spirits in the stocks of a dealer or retailer, or the discovery
of the removal of spirits, without a permit, into the stocks
of either of them, cannot be evidence of any fraud having
been commited by the maker of the spirits so discovered,
either in increase or by removal without a permit.
For this reason it is clear that it is impossible that the
spirit surveys and permits can have any effect in preventing
a distiller from committing frauds on the revenue if he were
disposed and had the opportunity to do so ; or, in other
words, any effect in providing additional security to the re-
venue deriveMET944 duty on spirits.
The circiunitinets or:tirre being in England only twelve
distiller bid ma pri..;:4,54 from grain, and of there not being
e
illicit di it6tion-fizi grad t.tin any considerable extent, af-
to this conclusion ; and the
ford furihex reasons. for cbmwg
following extract from' .the Examination of Mr. Hetherington
corroborates this, yieOr of the question :
" Confining the quistion•to the English distillers of grain
spirits, can you produce any proof to show that the survey
of dealers' stocks has contributed to prevent the English
distillers from, committing frauds upon the revenue by
sending out spirits not having paid duty ?—I never knew
any spirits to go into a dealer's stock immediately from a
distiller's ; in England it is of that description that it all
goes to the rectifier.
‘4 Therefore, the connection between the distillers and

the dealers in spirits is completely cut off?—Completely so
in England.
" Therefore, it is almost impossible to trace the spirit
from the distiller's premises into the dealer's stock by the
aid of the survey 2—lt is quite impossible ; because when
it goes to the rectifier's we know nothing of it.
" It appears from what you have stated that the survey
of dealers in spirits can have no effect in preventing the
licensed distillers of grain spirits in England from commit-
ting frauds ?—I think not.
We would especially notice the strong, and, as it appears
to us, the just complaint which is urged against the exist-
ence of the restrictions on the fair demands of the trader,
under the provisions of the statute commonly called
the " Tippling Act." Whatever may have been the effi-
cacy of this statute for the proposed object of checking
intemperance at the time when it was passed, we are
satisfied that under the alterations which have since taken
place in the habits of the people, and in the ordinary modes
of supply of spirituous liquors, no benefit can result from
its continuance sufficient to outweigh the strong objec-
tions which may be urged against it, from its direct ten-
dency to encourage dishonest dealing, and to interfere
with the just rights of the licensed and regular trader : we
therefore recommend that an early opportunity should be
taken to repeal this Act. After the observations which
we have already submitted on the effects of the system of
survey and permits as applied to the spirit dealers of Scot-
land and Ireland, it is hardly necessary to state that the
result of our enquiries with respect to those parts of the
kingdom is the same as that which we have already inti-
mated with respect to England, namely, that this system is
not attended with any advantages equivalent to the incon-
venience and expense, both public and private, which are
thereby occasioned, and that it may therefore be wholly
discontinued, reserving only to the Board of Excise a gene-
ral power of examining spirits either in stock or in transit,
on the receipt of such information as may justify a strong
suspicion of fraud.

MODEL OF PALESTINE.—There is just opened,
at the Somerset Gallery, next door to Somerset-House, an
exhibition of " A grand Model of Palestine, or the Holy Land."
The size of the model is 18 feet by 9 feet, and clearly ex-
hibits the site of upwards of 250 cities, town, and villages, as
well as those of the sea of Galilee, and the Dead Sea, and

of the causes of the great rivers of Kidron and Jordan, and
others of minor note. To accomplish this interesting object,
the projector avows that he has spared neither expense nor
labour—and the model is strong proof of the fidelity of his
statement—in accurately laying down the precise sites of the
ancient royal and levitical cities, as well, as the several cities
of refuge, together with every place celebrated in the sacred
writings, or held in note by Ecclesiastical History ; so that
this Model of Palestine will naturally assist to elucidate the
reading of the Sacred Scriptures, and offer important facili-
ties to the acquirement of a correct geographical knowledge
of the Holy Land. This is true, and deeply interesting is tie
subject ; and it is truly considered that such a model cannot
fail not only to interest the more experienced Christian and
general lover of ancient history, but prove both amusing and
instructing to the junior branches of families.
CORPORATION REFORM.—Had Cruickshank
been in Chichester on Saturday morning when the tenor of
Lord John Russel's Bill for municipal reform was first known,
he would have found some admirable subjects for his ininait-
.

able pencil. In one spot was a knot of old aldermen and
corporators, exclaiming on the ingratitude of any one who
could really think of politically killing them, after all their
exertions in the public service, on the 25th f October next.
In another place some of the more recently made burgesses
were bewailing the pounds their initiation into Corporation
mysteries, now no longer to benefit them, had actually cost.
Here were seen a few of the forthcoming mayors, but who by
the new order of things may never fill the chair to which their
little brains have aspired, lamenting the truth of the adage,
" many a slip 'twixt the cup and the lip ;" while there the offi-
cials of the corporate body were blubbering out "sauve qui
pout," finding all their gains were rapidly vanishing from their
grasp. Anon were observed brewers all dismayed that the
granting of licenses was no more to be a corporation snug-
gery; while pawnbrokers and old clothesmen were calculating
how they might turn a penny by the purchase of the old
cocked hats and aldermanic gowns which are but for a few
weeks longer destined to grace their present owners. In
contrast with these gloomy calculating visages, we beheld the
Radicals smiling and chuckling at this confirmation of their
oft-repeated story—that municipal corporations had survived
the object of their original appointment, and ought to be de-
stroyed ; but as other corporate places probably were similarly
affected with Chichester, Cruickshanks needed to possess
übiquity to do justice to all parties.—Brighton Guardian.

TALES OF THE PEERAGE AND THE YEASAN-
TAY.—This new work from the pen of the popular author of
" The Chaperon" is announced for immediate publication.
The prediction of the Quarterly Review as to the success of
this most agreeable writer—" that inheriting much of the
dramatic talent of her richly-gifted mother, she afforded every
promise of obtaining a classical reputation as a novelist"—has
been literally verified. " The Chaperon" ran through two
editions, and her name is now second only to that of the inimit-
able Maria Edgeworth.

The City of Cork has addressed the Lord Lieutenal
of Ireland.

On Thursday, at Maryborough, a very numerous
and highly respectable meeting was holden of the landholders,
freeholders and inhabitants of the Queen's County, at which
two very spirited addresses to the King and the Earl of Mul-
grave were adopted.

An Inquest was held at Brighton, on Wednesday,
on the young man who destroyed himself by toking aqua fortis
when in a state of great excitement occasioned by an affair of

the heart. Verdict—lnsanity.
An interruption of Divine Service took place at
Spalding Church last Sunday morning, by John Freeman,
labourer, and Ann Jackson, demanding to be married immedi-
ately after the publishing of the bans. The loving couple were
united in the midst of the morning service.—Boston Herald.

MoNmouTH.—The late rains have been most be-
neficial to vegetation, which has assumed a most luxuriant
appearance in all directions, and the corn fields and grass
lands alike give ample promise of abundant crops. The ap-
ples in the orchards have a healthy appearance at present,
and there will probably be a large produce of cider; the pear
trees were in many places severely injured by the frost, but in
some situations the crop of pears will be abundant.
TEMPERANCE SOCIETIES.—On Monday evening,
at a meeting of the South Shields Temperance Society,
Mr. G. Mottrom, an old man of war's man, now living at
Darlington, addressed them in favour of temperance principles.
Similar meetings have been holden in the course of the week,
at Newcastle, Howdon Pans, and North Shields.—Sunderland
Herald.

ASCOT HEATH RACES.—These races promise to
be more attractive this season to the sporting world than ever
before known. Their Majesties will attend every day, and
entertain a great number of distinguished visitors, at the
Castle, for the week ; and his Royal Highness the Duke of
Cumberland will occupy Frogmore House. In addition to the
attractions of Royalty, we are presented with the best " bill of
fare" that we have seen for many years.—Reading Mercury.
Peas were yesterday abundant in Covent-garden,
and selling as low as one shilling a peck, being a fall of two
shillings since Saturday. The peck, however, differs from
that of all former years, in not being heaped. This change is
one of the consequences of the beautiful Weights and Mea-
sures Act, which not only annihilates the heaped measure as a
legally recognised guage of quantity, but also goes the length
of subjecting persons buying or selling by it to heavy penalties.
TAVERNS.—We are informed by Sir Henry Spel-
man, that " in the raigne of King Edward the Third only three
tavernes were allowed in London : one in Chepe, one in Wal-
broke, and the other in Lombard-street.
QUICK TRAVELLING.—.One day last week, the
three rival coaches from London to Portsmouth accomplished
the journey (72 miles) in five hours and 20 minutes I which
exceeds even the Brighton speed.
The late Earl Nelson's wines removed from the
cellars in Trafalgar-house, were on Tuesday sold by auction,
at Salisbury ; all the other effects contained in the mansion
and offices are likewise to be brought to the hammer.
Foreigners say that three hot days and a thunder-
storm make an English summer.
HYDROPHOBIA.—Within the last six days nine
different persons have been brought into the Westminster
Hospital, having been bitten by dogs supposed to be in a
rabid state.
A horrible discovery was made at Spalding on Fri-
day last. Mr. Elsum, and a person of the name of Barber,
went to search a privy, where they found the body of a male
child sewed up in some clothes, and on whose body pieces of
crockery and stones had been thrown, evidently to make it
sink. Mary Vicars and her sister were taken into custody.
—Boston Herald.
EXCURSIONS IN THE MEDITERRANEAN.—For
a vivid description both of Algiers and Tunis, these volumes
stand unrivalled. The author, Major Sir Grenville Temple,
was peculiarly fitted for the task that he undertook with so
much energy, and performed with so much success. His
knowledge of languages, and his classical learning, has ena-
bled him, in this tour, to furnish much excellent material for
history : the inscriptions that he has collected would alone
give the work a great and a permanent value.
DREADFUL FIRE.—On Sunday night, about half-
past eleven o'clock, a dreadful fire broke out in the machine-
works of Mr. William Dunn, High John-street, which entirely
consumed the premises and the whole of the very valuable
machinery and other property. The fire originated in the east
end of the building, on the third flat, and before it had
got any length, there did not seem to be any water. In a few
minutes all hope of saving the premises or any of the pro-
perty was extinguished, the whole building of four stories high
was enveloped in one mass of fire. When the roof fell in
the illumination was magnificent, and must have been seen at
a great distance. The loss sustained must be very great._.
The firemen had much difficulty in saving a dwelling-house at
some distance, so intense was the heat, and the inmates therein
were obliged to fly with their children, leaving all their pro-
perty to its fate. A great number of excellent tradesmen and
labourers will be necessarily thrown out of employment.—
L Glasgow Herald.