§ From spirits I pass to beer. The restrictions on the supply of beer were first relaxed and then finally abolished before those on spirits. From 1st July last all restrictions on the amount brewed or consumed were removed. But as with spirits, so with beer, the cost of manufacture and distribution in the last twelve months has increased, especially in the late autumn and winter months, when there was a rise in price of materials generally and in the cost of 87 labour and transport. On the other hand, the price of barley, a, most important material for the production of beer, has now fallen, and on the whole I am satisfied that the profits of the brewing trade also would permit of some further increase in the beer duty, without raising the price of beer to the consumer. But again, such an increase as I could obtain from that source would be insufficient, and the consumer must contribute his quota. As he has now the advantage of a better brew at the old price, I hope he will contribute it willingly. I propose that the duty should be raised by 30s. a standard barrel, that is, from 70s. to 100s., and the price to the consumer by a penny a pint. I estimate that this will produce £22,500,000 in the current year and £30,000,000 in a full year. In connection with both beer and spirits the Food Controller has prepared new price Orders to give effect to the proposed changes. These Orders will come into force to-morrow.