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Johnson, Samuel, 1709-1784

"The Works of Samuel Johnson, Volume 11. Parlimentary Debates II."


It has been proposed, indeed, by one of the noble lords, that a tax of
three shillings a gallon should be laid upon all distilled spirits,
and collected by the laws of excise at the still-head, which would
doubtless secure a great part of the people from the temptations to
which they are at present exposed, but would at the same time produce
another effect not equally to be desired.
I have been informed, my lords, upon mentioning this proposal in
conversation, that such duties will raise the price of the liquors
distilled among us above that of foreign countries; and that,
therefore, not only all our foreign trade of this kind would be
immediately destroyed, but that many of those who now drink our own
spirits, only because they are cheaper, will then purchase those of
foreign countries, which are generally allowed to be more pleasant.
That this is really the state of the affair, I do not affirm; for I
now relate only what I have heard from others; but surely the
imposition of so heavy a duty requires a long consideration; nor can
it be improper to mention any objections, the discussion of which may
contribute to our information.
But any other regulations than those now offered, will require so many
inquiries, and so long consultation, that the senate will expect to be
dismissed from their attendance, before any resolutions are formed;
and when once the supplies are provided, we shall find ourselves
obliged to leave the law relating to spirituous liquors in its present
state.


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