The proposed Government price is 103s per case. The case and bottles, corks, capsules, labels, labour and other incidentals cost 10s at present prices, and another two shillings goes in delivery, leaving 21s, or 1s 9d per bottle. If we supply through a middleman it is necessary to allow him 6s per case, or sixpence per bottle, which reduced the amount remaining for the distiller to 1s 3d per bottle. We say that this is not fair to the distiller in view of the price that is paid by the consumer, and that the effect of it will be to bring on to the market whisky of the lowest quality. The same price is fixed for gin and rum as for the finest whisky.
Gin is consumed new.
A gin distiller can turn his money over perhaps seven times in a year. A whisky distiller or dealer is not allowed to turn it over more than once in three years, and in practice it works out more nearly once in seven years. The authorities now intend to make all whisky the same price - the lowest quality the same as the best. This may mean that the lowest quality whisky will get the market, and that the public will ultimately be driven to undesirable substitutes. We say deliberately that a Government duty of 50s per proof gallon of the alcohol contained in whisky is a tax calculated to kill the trade in whisky.