sterling). He reached this conclusion by adopting the late Mr G. R. Porter's method of calculation, which was this:-"On the authority of distillers, the sums paid for British spirits were believed to be three times the total of the duty paid. The same calculation was considered applicable to rum, while brandy was supposed to cost the consumer twice the amount of the Customs receipts. This computation allows for the quantities sold in excess of the Government returns, produced by extensive dilutions; and it also comprehends all the cost of illicit spirits, which never saw an exciseman's face." Mr Burns obtains the sum of £81,000,000 as follows:

Duty on Whisky, £9,757,100, multiplied by 3, making 303 per Gallon, £29,271,300

The sum of eighty-one millions is not far from the truth; yet we are sorry Mr Burns adopted this very loose and erroneous mode of computation. It may have been, and indeed was correct when Mr Porter used it in 1850, in which year he read his paper on Self-imposed Taxation" before the British Association, but it is very incorrect now, when the duty is so much different from what it was in 1850. Thus, for instance, the duty upon whisky in 1850 was 3s 8d per gallon, while in 1861 it was 10s-nearly three times as much-but the price of malt was not three times greater in 1861 than in 1850, nor had the publican three times more profit. By overlooking this, Mr Burns has been led into error. The absurdity of this method of calculation is seen in its having led him to rate brandy at 20s 10d per gallon, and whisky, which is a far cheaper drink, at 30s per gallon. From inquiry, we find that the average price of whisky to the consumer was, in 1861, 20s per gallon, and in 1850 only 11s per gallon, the duty being then so low. Mr Porter, it seems, made allowance for illicit distillation; but we decidedly object to make any allowance, until the quantity so manufactured is correctly ascertained. Nothing is so detestable in statistics or reasoning, as conjecture. It is well known that, to a small extent, spirits are illicitly distilled in Ireland, but it cannot be proved that even so much as 1000 gallons are annually so made in Scotland. Still further, we may say, it appears to us a mistake to question a distiller as to the rates charged to the retail consumer. He knows only what price he charges the publican. The proper parties to apply to are the retail sellers and purchasers. And indeed, to approximate closely to the true amount annually expended in the Three Kingdoms on intoxicating drinks, one would require to interrogate hundreds of persons. To us, the sorest evil in this life is the difficulty of grasping truth absolute. We would

rather be entirely without ideas than have false ones; and therefore we have taken as much pains as our limited time would permit, in order to reach a correct conclusion on the subject. We have made inquiries at the excise office, brewers, wholesale wine and spirit merchants, publicans, and very many consumers. We found that the gentlemen connected with the Publican's Defence Association had a supreme contempt for all statistics prepared by teetotalers. We hope they will not have the same disregard for the statement that follows, for it has been prepared entirely from data obtained from those in the liquor traffic. We used no improper means to get the information-we received nothing in confidence, and therefore we may freely publish the result of our inquiries. We merely said that estimates had been made up by abstainers; that in some points we believed their calculations to be wrong; and that we wished to get at nothing but the truth. As to the retail prices of the various drinks, the proportion of water, &c., we got all these from parties whom we had known before they commenced this abominable business. They knew our object was to make public the information given, and yet they laughed while they gave it, saying they did not care.

WHISKY.-The average price of whisky to the consumers in the three kingdoms is 20s per gallon. There are two principal kinds that made, 1st, from malt; 2d, from raw grain. At one time, the duty upon this latter description was lower than that upon the former, but in 1860 the duty upon both was fixed at 10s per gallon at proof strength. Since then, the production of raw grain spirits has steadily decreased, the malt whisky having a much finer flavour, and bringing a higher price. Still, a considerable quantity of this very inferior quality finds its way from Scotland into England, to be there "transmogrified" into gin-so say the knowing ones in Glasgow. The excise officers charge the duty upon all kinds of spirits at proof strength, though the whisky is generally sold by the distillers to the publican at 11 over proof-that is, 100 gallons at 11 over proof, are equal to 111 gallons at proof. 11 over proof means that the whisky contains 54.5 per cent. of alcohol. The publican is therefore entitled to put in 11 per cent. of water; but, having a proper regard for the health of his customers, he generally puts in a great deal more. He buys from the distiller at a higher or lower rate, according to the extent of his business and terms of payment. The average price he gives is, for

The gallon contains 32 gills. From numerous inquiries at publicans, we find that in their hands the 32 gills become, with the addition of water, 40 to 45 gills of raw grain whisky, sold at 5d to 6d per gill.

This lowest kind is sold only in the more degraded parts of the city, and to the poorest

of the poor.

Some of our inns and taverns charge much higher than 8d per gill for undiluted Islay whisky at 11 over proof, but the quantity they sell is very small. Making due allowance for what is consumed by private families, who buy at from 16s 6d to 17s 6d per gallon, and also for the difference between proof strength and 11 over proof, we conclude the average price of whisky to be 20s per gallon.

BRANDY.-A fair brandy costs the publican 48s per case of twelve bottles, containing two gallons, which is 24s per gallon. The average of all kinds to the consumer is 5s a-bottle, or 30s per gallon.

GIN.-The average price is 20s per gallon at proof. In the Excise returns, gin is classed with brandy, under the head of Foreign Spirits, though, as we have said, many a poor wretch gulps down the worst kind of Scotch whisky under the name of gin. The duty upon both is 10s 5d per gallon at proof. As the greater part of the gin is consumed in England, and the quantity of foreign spirits entered as gin is so very small-only 101,017 gallons in 1861-we have, in estimating the expense of strong drinks to each of the kingdoms, placed the whole of these 101,017 gallons to the account of England. The excise returns show England consumed, in 1861, 1,477,841 gallons of foreign spirits, without stating the proportion of brandy and gin; and we, therefore, while keeping to the same number of gallons, have divided them thus-1,376,824 gallons brandy, and 101,017 gallons gin. This will not affect our calculation of the cost to each individual of the population by so much as a halfpenny a head, and this was the only division that was in our power.

RUM.-Average price, 21s per gallon at proof; duty, 10s 2d per gallon, if imported from the place of its production, and 10s 5d if imported from elsewhere.

MALT LIQUORS, including Ale, Beer, Porter, &c.-In Scotland, the ales are higher priced than many of those consumed in England. The Scotch use mostly ales at four, five, and six guineas per hogshead of 54 gallons. These prices are subject to a heavy discount; for instance, 20 per cent. is allowed off Edinburgh six guinea ale, and the Edinburgh hogshead contains 63 gallons. The publicans say they have as much profit off malt liquors as from whisky. One man pointed to a ten gallon cask, and said it cost him 11s 6d net, or 1s 13d per gallon, and he retailed it at 6d per quart, or 2s per gallon. He, however, also sold, at the same price, ale which cost him 13s per ten gallons, giving the better description to favoured customers. Some ales are as high as 10d to 1s

per quart, though this price is great extortion, as may be seen by consulting the work which brewers and distillers consider the authority regarding the details of their business, which is Professor Thomson's treatise on Brewing and Distillation. Mr William Stewart, who writes the practical part of that work, asks (page 231), "Can ale at £8 to £10 per hogshead be manufactured, malt and hops being used, commensurate with the high price demanded?" and then proceeds to show it cannot. The average of malt liquors in the three kingdoms, including those brewed in private families in England, is ls 4d per gallon, or 48s per barrel of 36 gallons. The excise returns give only the number of bushels of malt entered for consumption in each kingdom, and no one can say with certainty how many barrels of malt liquors are manufactured from the total quantity of malt. In the standard work on brewing and distillation we have referred to, Professor Thomson says, the average yield from 8 bushels malt, in the large London breweries, is 2 barrels of strong beer, being 99 gallons in all, or 12 gallons from each bushel. But this is good and expensive beer, retailed at sixpence and upwards per quart. Mr Huskison, in his place in the House of Commons, asserted that the quantity of ale brewed from 8 bushels of malt was 34 barrels, or 117 gallons. Mr William Stewart, while corroborating Professor Thomson's opinion as to only 99 being the produce, says, at page 301, "Three bushels of malt are sufficient to make 36 gallons of ale, of a good quality, equal in strength to what is sold by respectable publicans at 3d per pint, or 6d per quart." Now as we have taken the average price not at 6d, but at 4d per quart, we are entitled to take Mr Huskison's rate of yield, viz., 31 barrels to the 8 bushels malt. If we take Professor Thomson's proportion of 23 barrels, we must raise the price, and thus we will come to the same cost to the consumer. Mr Huskison's scale of 117 gallons from the 8 bushels, at 1s 4d per gallon, is £7 16s; and Professor Thomson's ratio of 99 gallons, at 1s 8d (though it is retailed at 2s), is £8 5s. By our adopting Mr Huskison's rate, as we have done, we make the total amount for the consumption of the three kingdoms much less than by Professor Thomson's. Indeed, our aim in all our calculations has been, to keep a little within the mark, that our estimate may not be called in question. The duty upon malt is 2s 7d per bushel, and 5 per cent. additional.

WINES. Since the alteration of the duty, a quantity of light wine has been imported, but less than may be supposed. Of the 10,441,330 gallons of all sorts, entered for home consumption in 1861, there were only 1,036,271 gallons of light wine, four-fifths of the total quantity being between 26 and 40 degrees of strength, the duty on which was 2s 5d per gallon. The average price of all the kinds, to the consumer, is 17s 6d per gallon, or 2s 11d a bottle. Some of the rich drink at a cheaper rate, as they import a butt at a time for their own private use. We will now attempt an ap

proximation to the exact annual cost of intoxicating liquors in Great Britain and Ireland. In 1861 there were consumed

19,514,201 Gallons Whisky, at 20s per Gallon,

£19,514.201

1,600,304
101,017

66

Brandy,
Gin,

17,226,035 Barrels Malt Liquors, 48s,

Cider, Perry, &c.,

2,400,456

101,017

3,525,204

9,438,774

41,342,484

677,864

£77,000,000

This amount for the year 1861 is not so large as for 1860 or 1862, but we preferred taking the excise returns for 1861 as the census was then taken, and we could with more accuracy make the calculations which follow. If seventy-seven millions sterling be the cost to the three kingdoms, the share of Glasgow is only a question in simple proportion.

29,036,508 : £77,000,000 :: 446,639.-Answer, £1,184,412

If we take the consumption of Scotland by itself, in order to find the share of Glasgow, the result will be nearly the same, though England pays more per head of population than Scotland, and Ireland considerably less. The comparison between the three kingdoms will reveal some curious facts. There are two separate returns made up by the Commissioners of Excise-1st, the quantity of drinks entered for home consumption in each kingdom; 2nd, the real quantity consumed, being corrected returns after all that has passed between one kingdom and another, by permit, has been taken into account. Thus in 1861, the first returns for British spirits state there were entered for England, 8,952,174 gallons; for Scotland, 6,070,091 gallons; for Ireland, 5,022,894 gallons. The second, or correct returns, show there were used, in England, 10,816,605 gallons; in Scotland, 4,410,998 gallons; in Ireland, 4,286,598 gallons.

The quantity of intoxicating liquors consumed in England, in 1861, was

The above number of gallons of malt liquors includes all brewed in private families, as well as by brewers and victuallers. The malt returns taken, are from 10th October, 1860, to 10th October, 1861. We have calculated only 115 gallons from the quarter of malt, instead of Mr Huskison's rate of 117, as, we might have taken, since the price is only 1s 4d per gallon. The weight of