26 APRIL 1902, Page 30

GRADUATED EXCISE LICENSES.

[To THE EDITOR OF TUE ssrsersressi Si,—The Chancellor's Budget proposals for the extra id. on bankers' cheques and the duty on grain are likely to meet with determined opposition. It is the opinion of a great many that he might have secured by graduating brewers' licenses a large sum, without in any way interfering with trade, and at the same time doing an act of justice to the small brewers, who are fast disappearing. In 1880, when the change was made from a Malt to a Beer duty, unfortunately the brewer's license was fixed at El for all brewers ; previously there was a graduated license duty from 12s. 61 upwards, brewers paying In addition the Malt-tax on all the materials used. In all the villages there were malthouses and small breweries where labourers were employed, and the neighbouring farmers had markets for their barley, thus keeping them on the soil, and the licensed victuallers who brewed for their customers a wholesome beer from malt and hope only, had some chance of making a living. That the Imposition of a uniform tax of only 21 on all brewers has had a most disastrous effect on the small brewers the following figures will prove. When the Beer-duty was Introduced the number of licensed brewers was twenty-two thousand; there are now only six thousand four hundred and forty in the United Kingdom! The huge brewers have crushed the small men out of the trade, and we have the 'tied house" system also as one of the consequences. With the aid of sugar substitutes, chemicals, improved machinery, and skill, the duty-charges on the beer were on the "gravity," and not on the materials, as in the case of the small brewers, who had no scientific skill, no improved machinery, and used no sugar substitutes, nor chemicals. Now that we have graduated Death-duties, Income-tax, House-duty, publicans' licenses, surely it is high time to graduate brewers' licenses, and preserve the small brewers from complete extinction.—I