HC Deb 30 April 1906 vol 156 cc300-1

All the other taxes which I have enumerated are taxes on commodities. With the extra duty on beer and spirits proposed in 1900, and since annually renewed, I do not propose to interfere. In my opinion, as I have already said, it has not been an operative cause of the diminution of consumption; if it were, I do not feel sure that I should be called upon to remove it. The anomalous and unsatisfactory condition of the licensing duties, of course, does not escape my attention; but I must postpone dealing with that until the House has before it the licensing legislation which the Government proposes to introduce and the general relations between local and Imperial taxes come up for review. In the meantime, I may mention that I propose to reintroduce the legislation which was attempted, but not carried through, last year to facilitate the use of alcohol for industrial purposes and to bring the growing industry of the manufacture of what are called "basis wines," which are manufactured in the United Kingdom and come more or less into competition with duty-paid foreign wines, under Excise supervision and control.