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Administration raised it to 8d. again.

§ Some idea of the enormous business
transacted by the Post Office may be
gained from the following particulars
of letters, &c., delivered in the year
ended Slst March, 1897 :—
Letters delivered — 1,893,000,000
Average number per
head of the popu-
lation 48

Newspapers, Book
Packets, Circulars, &
Samples delivered .. 848,600,000
Post Cards delivered . . 386,500,000
Parcels 63,715,000

IThe total amount for which Money
Orders were issued for payment in the
United Kingdom in 1896 was over
£25,850,000. Postal Orders to the
amount of £24^480,000 were also
issued in the same period.

* For the purchase of the Telegraphs
by the State, about £11,000,000 had to
be borrowed; and when the interest
on this sum is added to the cost of
the service, it is seen that in the
financial year 1896-97 there was a de-
ficiency of about £350,000. The total
deficiency up to 31st March, 1896, was
£6,187,000. Over 79,400,000 tele-
graphic messages were passed over the
wires in the year 1896-97.

t There was also a balance of £10,561 at
the beginning of the year 1896-97, mak-
ing a total of £639,106 for that year. Of
this amount £108,142 was expended,
and £415,000 was paid into the Ex-
chequer, leaving a balance of £16,964
in the hands of the Commissioners of
Woods, &c., at the end of the year.

{ The interest received on Advances for
Public Works, &c., has been trans-
ferred to and forms part of the income
of the "Local Loans Fund" under the
Act60and51 Vic, c. 16.



§ The receipts under this head are now
to a large extent appropriated by the
Departments in aid of expenditure, un-
der the Public Accounts and Chaises
Act, 1891.



Digitized by VjOOQIC



360



BRANCHES OF EXPENDITURE.



Amount of the Various Branches of the Public Expenditure of the
f^ United Kingdom in each of the years ended 31st March, 1896 and 1897.

^^* (Compiled from tJie "Finance Accounts," for the respective years.)



Branches of Expenditure.



Amount.



£


£


60,000


60,000


131,260


131,260


172,600


172,500


18,200


13,200


8,040


8,040


23,022


22,579


408,022


407,579


•173,000


*173,000


16,110,274


16,108,037


6,442,138


7,149,743


118,367


112,534


176,447


175,692


2,152,774


1,463,994


J25,000,000


126,000,000


43,554


43,564


20,216


10,618


16,24^


16,244


18.459,800


18,269,800


200


200


150,000


216,000


19,724,000


22,170,000


38,334,000


40,666,000


_


798,802


144,096


141,880


714,445


713,491


27,934


29,323


218,098


219,948


43,396


70,678


407,227


373,313


200,999


209,827


78,101


89,429


20,603


21,073


^,854,898


_1,868^2


41,193


13,041


51,688.


17,689


87,912


89,888


109,963


116,467


70,380


72,187


41,389


42,983


13,311


12,646


11176,730


!I174,162


41,501


42,808


36,929


38,836


122,268


106,113


62,349


61,888


26,289


23,833


60,142


59,414


19,209


19,136


§ —


§ —


13,253


14,196


173,081


176,346


11,660


10,813


♦* 262,661


♦•268,366



Bbmarks.



ivU List—

Her Majesty's Privy Purse

Salaries of H. M. Household and

Retired Allowances

Expenses of H. M. Household .
Koyal Bounty, Alms, and Special

Services

Unappropriated

Pensions (limited to £1,200 per

annum) granted under Act 1 Vict. ,

c. 2

Total CivU List

Annuities to the Boyal Family . . .



tNational Debt-
Interest on Permanent Funded Debt
Charge for Terminable Annuities..

Interest on Unfunded Debt

Management of Debt

New Sinking Fund

Total for_National Debt. . . .

Annuity under Russian-Dutch Loan

Act. 1891 §

Annuities forlOyears,created to redeem

perpetual pensions and annuities . .

Annuity under Public Offices Sites

Act, 1882

Forces —
Army, including Civil Departments,

Pensions, &c. . . .'

Ordnance Factories

Annuity under Indian Army Pension

Deficiency Act, 1886

Navy, including Civil Departments,

Pensions, &c

Total for Army and Navy.



Grant in aid to Egypt

Public Works and Buildings-^

Royal Palaces and Parks

Public Buildings and Offices....
National Galleries, Museums, &c.

Surveys of United Kingdom

Harbours and Lighthouses

Rates on Government Property . .

"Works and Buildings— Ireland

Railways, Ireland

Diplomatic and Consular Buildings
Total for Works and Buildings

Public Departments (Civil)—

House of Lords' Offices

House of Commons' Offices

Treasury, &c

Home Office

Foreign Office

Colonial Office

Privy Council Office

Board of Trade

Charity Commission

Civil Service Commission

Board of Agriculture

Exchequer and Audit Department

Fishery Board, Scotland

General Register Offices ,

Lunacy Commissions

Mint (including Coinage)

National Debt Office

Local Government Board —

England

Scotland (Board of Supervision)
Ireland



The amount of the Civil List was fixed
by the Act 1 and 2 Vic, c. 2, which
enacted that in consideration of the
hereditary and other Crown revenues
being paid into the Consolidated
Fund, a fixed annual sum of £386,000
should be granted to Her Majesty to
defray the exiwnses of H. M. House-
hold and to support tiie honour and
dignity of the Crown. This amount
is considerably less than the income
enjovedby previous sovereigns. (See
J Civil List and Boyal Qrants, ante).

* An annuity of £15,000 per annum
was renounced by the Duke of Edin-
burgh from 3lst December, 1898, on
his succeeding to the Duchy of Saxe-
Coburg and Gk>tha.

f Under the National Debt (Conver-
sion) Act, 1888, over £549,000,000 of
3 per cent. Stock was converted by the
then Unionist Administration into
2| per cent. Stock. The immediate
saving in annual charge effected by
this measure was £1,300,000, and
the ultimate saving £2,600,000. The
balance of the old 3 per cent. Stock,
amounting to nearly £41,000,000, was
also redeemed or converted into 2| per
cent. Stock, under the National Debt
Redemption Act, 1889.

X The amounts representing repayment
of Principal included in these totals
were £7,138,826 and £7,220,943 in
1 895-96 and 1896-97 respectively.

§ The outstanding portion of the
Russian-Dutch Loan was paid off in
1891, the sum required to discharge
the debt being borrowed on a termin-
able annuity to expire in 1906.



II Including the Salaries and Expenses
of the Labour Department, the
Patent Office, and the Seamen's
Registry Office.

§ As a consequence of the issue of a
Treasury Minute under the Public
Accounts and Charges Act, 1891,
directing that certain receipts of
Civil Departments should in future
be taken in aid of expenditure, the
wbple of the expense^of the establish-
ment of the Mint are now met out of
such '* Appropriations in Aid."

• Including Payments out of Parliamen-
tary Grants in aid of Local Expen-
diture for Maintenance of Pauper
Lunatics— £126,206 in 1896-96, and
£130,672 in 1896-97.



Digitized by VjOOQIC



BRANCHES OF EXPENDXTKJRE— -continued.



361



BRiLKCHES OF EXPENBITURB-

continued.



Public Departments (Civil)— contd.

Public Record Offices

Stationery Office, and Printing for

Government Departments

Woods, Forests, &c., Office of . . .
Office of Works, Great Britain..
Public Works Office, Ireland . . .

Secret Service

Secretary for Scotland, Office of .
Chief Secretary's Office (Ireland),

including Inspectors of Lunatic

Asylums, Prisons, &c

Mercantile Marine Fund, Grant in

Aid

Other Public Departments

Total for Public Departments
(Civil)



Law and Justice —

Judges & Magistrates, &c., Salaries

Land Registry, England

Supreme Court of Judicature, £ng.
Ditto,and other Legal Departments,

Ireland

Law Charges and Criminal Pro-
secutions, England and Ireland
Law Charges and Courts of Law,

Scotland

Miscellaneous Legal Expenses, Eng

land

County Court Officers, &c., Ireland

Land Commission, Ireland

Police Courts, London & Sheerness
Register House Depts., Scotland
Police, England and Wales . . .
Police and Police Courts, Dublin

Constabulary, Ireland

Prisons, England and the Colonies
Prisons and Judicial Statistics,

Scotland

Prisons, Ireland

Criminal Lunatic Asylums ....
Reformatory & Industrial Schools

Crofters Commission

Total for Law and Justice . . .

Education, Science, and Art (exclusive
of Cost of Buildings, &c.)—
Elementary Education, England
Elementary Education, Scotland
Elementary Education, Ireland . .
Teachers' Pension Fund, Ireland

Science and Art Department

Universities, Colleges, &c

Museums and National Galleries

(Salaries, &c.)

Scientific Investigations, &c

Total for Education, &c. .

Salaries and Allowances other than for
Public Depts. and the Law Courts

Lord-Lieutenant of Ireland

Speaker of the House of Commons
Diplomatic and Consular Services . .
Clergy and Officers of the Church of

Scotland

Slave Trade Services

Miscellaneous (formerly charged on
the Hereditary Revenues, &c.)

Superannuations— PublicDepartments
and Law Courts, Voted in Supply . .

Pensions for Judicial Services, & An-
nuities to Judges, Sheriffs, &c. .

Pensions and Compensations to
Officers of Law Courts, charged
on Consolidated Fund

Pensions, Miscellaneous

Merchant Seamen's Fund, Pensions, &c.

Temporary Commissions

Subsidies to Telegraph Companies . .



1895-96. I 1896-97.



26,353

548,032
19,354
52,313
35,735
21,004
11,519



41,777

47,504
35,621



2,260,000

t515,714

7,470

329,034

113,966

J 142,562

97,729

46,330

113,378

64,268

2,278

39,307

§ 52,174

88,578

1,363,661

618,614

94,073

105,549

II 35,763

1373,328

4^812

4,208,588



6,930,176
1,090,520
1,142,245

738,815
134,210

216,427

28,314

10,280,707



20,000

5,000

447,161

22,140
2,032

2,489

524,145

58,403



26,704

**47,203

7,565

22,973

67,100



27,407

579,620
20,587
53,795
36,151
27,095
11,310



41,357

47,500
32,925



2,231,435



1513,651

7,586

325,658

110,384

tl46,461

87,767

41,719

112,996

78,691

2,527

41,283

§ 52,943

91,380

1,370,872

575,345

77,311

100,168

II 37,170

•1362,954

5,638

4,141,404



7,279,219

1,135,753

1,184,582

95,434

764,302

129,176

186,919
29,872



10,805,257



20,000

5,000

447,460

22,140
1,671

2,506

529,805

51,134



**46,043

6,533

24,357

67,100



Remare:8.



tThe separate amounts being, in 1895-96,
England £295,435, Scotland £102,712,
and Ireland £117,567 : and in 1896-97,
England £295,570, ScotUnd £102,901,
and Ireland £115,180.

: England, £76,117, and £91,536— Ire-
land,£66,446 and £53,925, in 1895-96
and 1896-97 respectively.



§ The direct contributions from the
Exchequer in aid of Police Expenses
have now ceased, being covered by
the surrender of part of the Death
Duties and of the proceeds of
various Licenses to Local Taxation
Account. The amounts here stated
were made up principally of the pay
and expenses of officers of the Metro-
politan Police specially employed,
and the salaries of the Inspectors of
Constabulary and the Metropolitan
Police Commissioners.



England, £30,745, and £30,902— Ire-
land, £5,018 and £6,268, for 1895-96
and 1896-97 respectively.



t Great Britain, £265,000, and £255,768—
Ireland, £108,328, and £107,186 for
1895-96 and 1896-97 respectively.



**0f these amounts' £27,720 in 1895-96,
and the same sum in 1896-97 was for
Pensions and Grants for Naval and
Military Services; and £14,265 in
1895-6, and £13,476 in 1896-97 was for
Pensions for Civil and Political Ser-
vices.



Digitized by VjOOQIC



362



TAXES IMPOSED OR REMITTED (sUMMABr OF).





Amount.




contintied.


1895-96.


1896-97.


Rbmarkk.


Colonial Services, &c


t204,349

68,200
100,975
20,000
185,253
40,000
50,800
17,817

27,154
68^

84,585,357

860,000
1,842,000

7,018,000

2,744,000

715,000

13,179,000


tllS,721

[ 180,700

16,617
40,000

17,757

61,237
95,050




Expenses in connection with Uganda

and Central African Protectorates

Do. British East Africa




Uganda Bailway




Local Loans Fund, Repayments to . .
Exchequer contribution to Ireland . .
Belief of Distress, Ireland


t Including Grant in aid to Cyprus,
£35,000 in 1895-96, and £46,000 in
1896-97.


Hospitals and Charities, Ireland

Savings Banks and Friendly Societies'
Deficiency


Miscellaneous




Total Expenditure, exclusive
of Bevenne Departments..


87,926,669




Revenue Departments (including
Superannuations)—
Customs


844,000
1,872,000
7,150,000
2,961,000

723,000
13,550,000

11108,142
101,584,811


§ See page 355 for loss on Telegraph
Service.


Inland Revenue




Post Office

Telegraph Service §




Packet Service




Total for Revenue Departments


(1 Of which about £15,000 in each year
was for charges of collection of


Payments out of Revenue of Crown
Lands, in its Progress to the Ex.
chequer


11 103,573
97,867,930


Revenue.


Total Expenditurb met out of
Revenue, including Payments
out of Revenue in its Pro-
gress to the Exchequer





Taxes Imposed or Remitted ;— Estimated total amount of, in each
year since 1840, with the amount of the Net Annual Remission or
Increase. (In thousands of £'s. — OOO's omitted).

(Compiled from varioiia numbers of the " Statistical Abstract for the United Kingdom^'* and Reports qf
the Inland Revenue and Customs CommissioneTS.)



/


[NoTB.— a. Melbourne Ministry. b


. Peel.


c. Russell


d. Derby. «. Aberdeen.


• • /. Palmerston. g. Disraeli, h. Gladstone. i. SaUsbury.


k. Roeebery.]








Net Annual








Net Annual


Years.


Imposed.


Remitted.


Remission (— ),


Years.


Imposed.


Remitted.


Remission (— ),








or Increase (-f ).








or Increase (+).




Thousand


Thousand


Thousand




Thousand


Thousand


Thousand




£'s


£'s


£'s




£'s


£'s


£'s


al840


2,274


1,259


+1,015


^1869


1,113


4,903


—3,790


61841





27


—27


/il870


75


4,211


—4,136


51842


5,630


1,587


+4,043


W871


3,050





+3,050


51843





412


—412


/il872





3,882


—3,882


61844





458


—458


/il878


30


3,210


—3,180


61845


24


4,536


—4,512


flfl874


57


4,320


—4,263


C1846


2


1,152


—1,160


flfl875





60


—60


<;1847





345


—345


flfl876


1,800


416


+1,384


C1848





686


—586


flil877











C1849





389


-389


gl878


4,450


80


+4,370


01850


4


1,310


—1,306


flfl879
M880











C1851


618


2,680


—2,062


11,595


8,444


+3,151


dl852





96


—96


/1I88I


720


2,655


-1,835


el853


3,401


2,971


+430


A1882


2,827





+2,827


el854


9,960


1)433


+8,527


7H883





3,250


—3,250


/1855


5,226


313


+4,918


/il884


1,950


22


+1,928


/1856





2,203


—2,203


M885


4,250


6


+4,244


/1857





10,754


—10,754


/il886





16


—16


<21858


457


2,100


—1,643


il887


120


2,570


—2,450


/1859


4,340





+4,340


tl88S


903


3,484


-2,581


yl860


2,891


2,946


—55


11889


1,386


3,660


—2,274


/1861


80


2,690


—2,610


il890





3,052


—3,052


/1862


252


354


—02


il891











/1863


31


4,646


—4,615


il892





50


—50


yi864


9


3,244


—3,235


^1893


2,200





+2,200


€1865


2


5,345


—5,343


fcl894


7,150


1,640


+5,510


dl866





619


—619


fcl895











dl867


1,450


210


+1,240


tl896





2,250


-2,500


flfl868


1,460





. +1'*S«











Note.— The details of the Taxes imposed or
same form as the following table) were.giv6n in the



remitted in each of the years down to 1880 fin the
1886 issue of the Year Book.



Digitized by VjOOQIC



TAXES IMPOSED, REMITTED, ETC. 363

Taxes Imposed, Reduced, and Repealed in each year since
1883-4, with the amount of addition to or reduction from
Q Eevenue as estimated in the Budget each year.

^^* {Compiled from variotts numbers of the ** StatiaticcU Abstract for the United Kingdom'*
Reports of the Inland Revenue and Customs Commissioners.)
Note.— A. G ladstone Ministry. B. Salisbury Ministry. C. Rosebery Ministry.



Yean


9 Repealed or Reduced.


Amount.


Imposed.


Amount.




f Inland Revenue-
Railway Duty— Alteration of Rates.
1 Income Tax reduced (from 6Jd to

[ 5d.) .:


£

400,000
2,850,000


Nil.

Inland Revenue-
Income and Property Tax (from
5d. to 6d. in the £)


£




Total






3,250,000
22,000


__


H


Inland Revenue-
Excise— Hackney Carriage License
Duty reduced


1,950,000


<


Inland Revenue-
Excise — Licenses to Private
Brewers reduced


6,000


Inland Revenue—
Income and Property Tax (from
6d. to 8d. in the £)


4,000,000


'^


Stamps-
Duty on Coroorate Property
(£150,000); Bonds to Bearer
and Substituted Securities
(£100,000)






Total


260,000




Total






6,000


4,250,000


<<


Customs-
Wine duties— adjusted


16,000

600,000

20,000
1,950,000


Nil.

Customs-
Additional duty on Bottled




i^


Excise-
Licenses to Private Brewers on
Rentals under £8





«q


Customs-
Tobacco duty reduced






Inland Revenue—
stamps— Duty on Marine Insur-
ances reduced


Stamps-
Duties on Transfers of Deben-
. ture Stock, &c., increased —

Total


120,000




Income Tax reduced from Sd. to
7d. in the £




Total






2,570 000


120,000


/


Excise-
Hawkers' Licenses (United King-
dom) reduced to £2


14,000
30,000

1,420,000

2,000,000
20,000


Customs-
Additional duty on Bottled and
Sparkling Wines


125,000


«


Carriage Licenses revised

Stamps—

One-third of Probate Duty trans-
f erred to Local Taxation Account

Income Tax-
Reduction from 7d. to 6d. in the £
Yeoman Farmers on Lands if no
Profits made


Stamps-
Succession duty increased i per
cent, on Lineals, and 1^ per
cent, on Collaterals


868,000


i


Foreign Securities to Bearer . .
Revised Regulations


200,000
50,000




Registered Bonds — Increase
from 6d. to lOs. per cent.
Contract Notes — Increase
from Id. to 6d


50,000




Companies' Capital Duty

Total


110,000


^


Total


3,484,000


903,000




Excise-
License Duties transferred to Local
Taxation Account .


Excise-
Beer Duty, alteration of gravity
charge




PQ


2,960,000
710,000


300,000




Stamps-
Estate Duty (on estates of over

£10,000>-
Personalty




11


Stamps-
Probate Duty, Further Transfer of
portion of, to make up one-half
in aU


970,000




Realty


116,000




Total


Total






3,660,000


1,386,000











Amount not specifically mentioned in Budget.

Digitized by VjOOQIC



364



TAXES IMPOSED, ETC.— continv^.



Yearj


9 Bepealed or Reduced.


Amount.


Imposed.


Amount.




CustomB—
Gold and Silver Plate Duty re-
pealed


£

1,600,000
210,000

386,000

818,000
98,000

540,000


Customs-
Import duty on Spirits in-\
creased:
Perfumed spirits, by 9d.
per gallon


£
The




Tea Duty reduced (6d. to4d. per lb.)
Currant do. reduced


of these




Excise-
Beer Duty (3d. per barrel) handed to
local authorities


Liqueurs, cordials, &c., by /
8d. per gallon

AU other spirits, by 6d.
per gallon ,


increases

are under

63 Vic,


1


Licenses-
Scotch License Duties handed to
Scotch local authorities


Local


Nil

Nil.

Stamps-
Contract Notes above Id. (raised
from 6d. to Is.)




Stamps-
Gold and Silver Plate, repealed ....

House Duty-
Reduction in Rates on Houses be-
tween £20 and £60

Total


Taxation
Account.




8,052,000






Nil




^ 1


-




§ (


' Customs-
Additional duty on Sparkling Wine
adjusted




*
50,000




Stami)6 —
Patent Fee Stamps reduced

Stamps-
Duty on Foreign and Colonial
Share Certificates repealed

' Income Tax-
Schedule A— Relief under Lands
and Houses




;j


*


«




Income Tax— Increased from 6d.
to 7d. in the £


2,200,000


/


800,000
840,000


Customs-
Beer and Spirit Duties increased
Excise-
Beer Duty— Increased by 6d.

per barrel

Spirit Duty— Increased by 6d.
per Gallon


160,000-




Small Incomes— Extension of Ex-
emptions and Abatements . .

Total


690,000
600,000

1 3,500,000-
2,200,000




Stamps-
New Estate Duty— in substitu-
tion of former Probate and
Accounts Duty and of Old
Estate Duty




Income Tax— Increased from 7d.
to8d.inthe£




Total . .

Nil.

Customs-
Cocoa Butter




Customs-
Spirit Duty reduced 6d. per gallon

Excise-
Spirit Duty reduced 6d. per gallon

Estate Duty-
Further amounts assigned to Local
Taxation Accounts


1,640,000


7,150,000-


s.


t
t




/


1,950,000

100,000
100,000

100,000






Objects of National, Scientific, or
Historical Interest exempted from
extra duty






Various other concessions under
Finance Act, 1896




!>.


Total




-


Land Tax-
Rate reduced from 4s. in the £ to
Is. on the annual value of land
subject to Land Tax






Total






2,260,000





\











* Amount not specifically mentioned in Budget.

t These reductions caused no loss to the Exchequer owing to an increase in the con-
sumption of spirits.
t Estimated result after several years.



Digitized by VjOOQIC



365



CUSTOMS TARIFF.

Statement of the present Oustoms Tariff of the United Kingdom.

O (Compiled from the Uth Number qf the " Statistical Abstract for the United Kingdom."



Beer and Ale, the worts of which were,
before fermentation, of a specific
gravity of 1,065 degrees*

BVnel oi 86 gaUs.
And so in proportion for any difference
in gravity.
Beer, Mum, and Spruce* (and other pre-
parations similar thereto) the worts of
which were, before fermentation, of a
specific gravity —
Not exceeding 1,216 degrees*

Barrel of 86 galls.
Exceeding 1,215 degrees* „
Chicory—

Eaw or Kiln-dried cwt.

Boasted or Ground lb.

Coffee, Chicory, or other Vegetable
Matter applicable to the uses of
Coffee or Chicory, Boasted and

Ground, mixed lb.

Chloroformt lb.

Chloral Hydratef lb.

Cocoa—

Baw lb.

Husks and Shells cwt.

Cocoa or Chocolate, Ground, Pre-
pared, or in any way Manufac-
tured : lb.

Cocoa or Chocolate in the manufac-
ture of which Spirit has been

used, additional! lb.

Cocoa Butter lb.

Coffee—

Baw cwt.

Kiln-dried, Boasted, or Ground lb.

CoUodiont gaU.

Confectionery, in the manufacture of

which Spirit has been usedt lb.

Ether, Sulphuric! gall.

„ Butyrict ,

Acetict lb.

Ethyl, Iodide of t galL

Fruit, Dried-
Currants cwt.

Figs, Fig-cake, Plums not pre-
served in sugar. Prunes, and

Baisins cwt.

Naphtha and Methylic Alcohol, puri-
fied so as to be potable t

Proof gallon



£ s. d.



7



18
1 12 10



13 3
2



2



0^
1

14
2
15



OJ
16 2
15 8
1 10
13 7

2



7
10 10



Playing Cardst doz. packs

Soap, Transparent, in the manufacture
of which spirit has been usedt — lb.
Spirits and Strong Waters!—

Bum, Brandy, Geneva, and unenu-

merated Spirits! Proof gallon

Mixtures and preparations contain-
ing Spiritst Proof gallon

Liqueurs, Cordials, or other pre-
parations containing Spirits, in
bottle, not tested for strength!

gallon
Perfumed Spirits and Cologne

Water! gallon

Spirits, Methylated in bondt pf . gaL

Tea lb.

Tobacco-
Unmanufactured, Stemmed or Tin-
stemmed, containing in every
100 lbs. weight thereof 10 lbs. or

more of moisture lb.

Ditto containing less than 10 lbs.

of moisture lb.

Manufactured —

Cigars lb.

Cavendish or Negrohead lb.

Snuff, containing in every 100 lbs.
weight thereof more than 13 lbs.

of moisture lb.

Ditto, ditto, not more than 13 lbs.

of moisture lb.

Other Manufactured Tobacco, and
Cavendish or Negrohead manu-
factured in bond from Unmanu-
factured Tobacco lb.

Varnish, containing Alcohol! (See /Spirit
Duties).
I Wine-
Containing 30 degrees or less of

Proof Spirit gallon

Containing over 30 and not exceed-
ing 42 degrees of Proof Spirit



Online LibraryJ. Just LloretThe Constitutional year book → online text (page 64 of 74)