But in order to find the local taxation necessary to
replace the rejected Wheel and Horse taxes of last year, Mr. Goschen further proposed not only to transfer the Beer-duty (£386,000) to the Local Councils, but to put a tax of 6d. a gallon on foreign spirits (£223,000) and home spirits (£695,000), making together £1,304,000 for the Local Budget. Of this, England is to have 80 per cent., or £1,043,200; Scotland, 11 per cent., or £143,000; Ireland, 9 per cent., or £117,360. Of the English share, £150,000 is to be devoted to the Metropolitan Police Superannuation Fund, £150,000 to the County Police Super- annuation Fund, and 2350,000 to the local authorities for the purchase of licences. The remainder, £393,000, is to swell the general revenues of the County Councils. This completed what we may call the Supplementary Budget.