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WINE,

ITS USE AND TAXATION.

ITS USE AND TAXATION.

AN INQUIRY

INTO THE

OPERATION OF THE WINE DUTIES ON
CONSUMPTION AND REVENUE.

BY

SIR JAMES EMERSON TENNENT, K.C.S., LL.D.

ETC. ETC. ETC.

LIBRARY

GF CALIFORNIA

LONDON:

JAMES MADDEN, 8, LEADENHALL STREET.

M.DCCC.LV.

The Author of this Work reserves to himself the right of translation in
Foreign Countries.

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INTRODUCTION.

ALTHOUGH holding an official position, the functions of which are akin to an inquiry such as the present, the views submitted in the following pages must be regarded as the individual opinions of the writer.

The suggestion of reducing the tax upon wine, is one which so entirely recommends itself to general favour, that the Committee of the House of Commons, appointed in 1832 to consider its expediency; embarrassed between their natural desire to facilitate the measure, and their sense of

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