B.—e.

I draw particular attention to the following return: —

Statement of Duty collected on Spirits during the under-mentioned Financial Years.

Honourable members will observe there has been a continued falling off each year compared with the previous one, as follows:— 1883-84... ... ... ... ... ... 7,006 1884-85... ... ... ... ... ... 25,804 1885-86... ... ... ... ... ... 17,916 1886-87... ... ... ... ... ... 20,070 So that the duty for the year just past, notwithstanding that its rate has been increased, is £70,796 less than the duty collected in 1882-83, with a tendency still downwards, whereas under ordinary conditions we might have looked for .4100,000 increase. The use of beer has also greatly fallen off: during 1882 the consumption was 8-7 gallons per head, during 1883 it was B'l, during 1884 it was 7-3, during 1885 it was 7-0, and during 1886 it was 6-7. It has been said that the reduced use of strong drinks is as much due to the depression as to the growth of temperance habits, because an increased consumption of tea and coffee is not simultaneously visible. A few years since the Eevenue Commissioners of Great Britain took a similar view, though I believe they have since modified it. I may be wrong, for I am unable to speak from experience, and I submit myself to correction from those who have a larger knowledge of the subject; but it seems to me that, because a person in the self denial of temperance habits consumes less alcohol, there is no reason to conclude that he will fly to tea for comfort. With a diminished use of ardent spirits the human frame can do with less liquid nourishment. If the falling-off were really only the consequence of less power of expenditure, and not due to the spread of temperance, I should expect to see a considerable increase in the consumption of beer. On the other hand I would look to the use of beverages like ginger beer and fruit syrups rather than to tea as a proof in the direction of temperance. We are not able to gauge the consumption of these delicacies, and however large it may be it is not a financial compensation for the revenue lost on alcohol. Surely no one will declare that there is reason other than for rejoicing that the colonists have been spared the absorption of a quantity of fiery liquid that, put into one receptacle, would make a small lake. 1 really think the Colonial Treasurer is the one unfortunate being in the colony who has to grieve over what should rejoice him, for he lias to make up for the deficiency, and is met with insinuations that he is increasing the taxation of the colony. The falling-off in duties is not confined to spirits. There is a deficiency as between 1885-86 and 1886-1887 of close on £25,000 on cigars, tobacco, wine, and beer ; of over ,£19,000 on goods by weight (excepting sugar, on which there is an increase of .£7,000); of £65,000 on ad valorem goods, and of £6,000 on other duties. On a considerable portion of these goods the consumers have saved a great deal more than the duties, in the diminished prices at which the commodities have been landed in the colony. I have had some particulars collected showing the smaller values of 1880 as compared with 1880. Had the prices of 1880 ruled during 1886, the value of imports during the year, which amounted to ,£6,759,013, would have been £8,060,198, so that people saved last year, because of the fall in the prices compared \vith~lBBo, no less a sum than £1,301,185

XI

Financial Year. Rate of Duty. Quantity. Duty. Gallons. £ 1882-83 ... 1883-84 ... 1884-85 ... 1885-86 ... 1886-87 ... 21/, 14/, 12/ 585, 576, 539, *21/, 14/6 500, 468, 21/, 14/, 12/ If *21/,"l4/6 585,462 576,232 539,692 500,545 468,241 410,506 403,500 377,696 359,780 339,710 It * Prom the 20th June, 1885.