The total amount raised by the excise licences in the United Kingdom for
the financial year ending 31st March 1909 was £2,209,928. Of this amount
£1,712,160, or nearly four-fifths, was derived from the full or
publicans' licence, £126,053 from the wholesale spirit licence and
£88,167 from the beer-house licence; the rest are comparatively
unimportant. But the licences only represent a small part of the revenue
derived from liquor. The great bulk of it is collected by means of
duties on manufacture and importation. The total amount for the year
ending March 1909 was £37,428,189, or nearly 30% of the total taxation
revenue of the country. The excise duties on the manufacture of spirits
yielded £17,456,366 and those on beer £12,691,332; customs duties on
importation yielded £5,046,949. The excise duty on spirits was at the
rate of 11s. a gallon, raised at the end of April 1909 to 14s. 9d.; the
corresponding duty on beer is 7s. 9d. a barrel (36 gallons). The
relative taxation of the liquor trade in the United States, which has
become important as a political argument, is discussed below.
_Effects of Legislation._--The only effects which can be stated with
precision and ascribed with certainty to legislation are the increase or
diminution of the number of licences or licensed premises; secondary
effects, such as increase or diminution of consumption and of
drunkenness, are affected by so many causes that only by a very careful,
well-informed and dispassionate examination of the facts can positive
conclusions be drawn with regard to the influence of legislation (see
TEMPERANCE). There is no more prolific ground for fallacious statements
and arguments, whether unconscious or deliberate. The course of
legislation traced above, however, does permit the broad conclusion that
great laxity and the multiplication of facilities tend to increase
drinking and disorder in a country like the United Kingdom, and that
extreme severity produces the same or worse effects by driving the trade
into illicit channels, which escape control, and thus really increasing
facilities while apparently diminishing them. The most successful course
has always been a mean between these extremes in the form of restraint
judiciously applied and adjusted to circumstances. The most salient
feature of the situation as influenced by the law in recent years is the
progressive reduction in the number of licensed houses since 1869.
Previously they had been increasing in England.
The number of public-houses, including beer-houses for "on" consumption,
in 1831 was 82,466; in 1869 it had risen to 118,602; in 1909 it had
fallen again to 94,794. But if the proportion of public-houses to
population be taken there has been a continuous fall since 1831, as the
following table shows:--
_England and Wales._
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