§ On the committal of the Irish Spirits Additional Duty Bill,
The Earl of Donoughmoreanimadverted upon this measure, which he conceived peculiarly grievous to those upon whom it was intended to operate. This Bill, which, from some omission or misunderstanding of its character, passed sub silentio in the Commons, proposed not only 6d. upon every gallon of spirits distilled, after the passing of the Act, but to impose that addition upon all the stock on hand, with such an addition also upon malt as would serve to produce an additional tax of 1½d. per gallon on spirits. But to subject the stock of spirits and, malt on hand to the additional duty he thought extremely unjust, and the more so, as it was inconsistent with the English principle of taxation upon spirits, which in no instance, when any advance of duty took place, extended to the stock on hand. Such a measure, then, as the present obviously required further consideration; and when the consolidation of the two Treasuries should take place, which mea- 1089 sure was expected, he hoped the result would be the extension of the English principle of taxation to Ireland, at least upon this subject.
The Earl of Liverpoolobserved, that it was a principle uniformly recognized in taxation, when the duty upon any article was advanced, to extend that advance to the stock on hand, because upon such advance the holder of such stock had the power (which he never failed to exercise) of charging that advance upon the consumer; and it was the obvious duty of the Legislature to provide that what the Consumer paid in consequence of the increased tax should come into the pocket of the public. Such, for instance, was the case with regard to every augmentation of the tax upon wine. This principle was no doubt never acted upon with respect to spirits in England, because here the tax was not imposed as in Ireland upon the spirit itself, but upon the wash. As to the noble lord's concluding observation, he trusted that when the consolidation of the two Treasuries should take place, such a measure arranged with due caution would be found exceedingly advantageous to all parties, and that the Irish public would be peculiarly benefited by its operation. Care would, no doubt, be taken, in regulating the taxation, to pay due regard to local circumstances, and that the principle of the measure in contemplation should be equally fair towards England and Ireland.
The Earl of Donoughmoresaid, that the quantity of wash to make a certain quantity of spirits being duly ascertained, he could see no reason to justify the distinction maintained by the noble Secretary, between the taxation of English and Irish spirits. When, however, the great measure alluded to by the noble Secretary should be adopted, he trusted that this distinction would be done away, and the present would be the last deviation from the English principle of taxation which Ireland would be condemned to experience. The noble lord concluded with stating, that he would not divide the Committee upon the subject; but he hoped that his suggestions would be considered.
§ The Report was ordered to be received tomorrow.