Wine Its Use And Taxation An Inquiry Into the Operation of the Wine Duties On
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Per gallon and this, whilst the wines of all other countries continued to grow in popu- lar favour. The following table is demonstrative of this result : 64 . WINE; ITS USE AND TAXATION. Duty on French. French. All other Wines. s. D. galls. galls. 1787 8 9 722, 642 3, 799, 299 1788 4 6 933, 172 5, 717, 472 1789 597, 924 5, 361, 174 1790 618, 640 5, 982, 398 1791 }) 607, 585 6, 966, 206 1792 ft 622, 494 7, 229, 213 1793 )) 376, 008 6, 234, 693 1794 n 204, 097 6, 607, 277 This return seems to sho...w, as regards articles of luxury, that, although it may be practicable to discourage their use by excessive taxation, it is a matter of far more than propor- tionate difficulty to restore their consumption by reductions of duty. During the vicissitudes of war which prevailed almost unintermittedly from 1793 to 1815, no fair deductions, as to the influence of public taste, can be drawn from the fluctuations and downward tendency of the demand for French wines, as compared with the ascendant taste for those of Portugal.
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