“ It may be presumed that the policy of the licence duties was at first not so much to collect revenue, though in the aggregate they yielded a large sum, as to guard the main sources of excise, and to place certain classes of dealers, by registration and an annual payment to the exchequer, under a direct legal responsibility. The excise system of the United Kingdom as now pruned and reformed, however, while still the most prolific of all the sources of revenue, is simple in process, and is contentedly borne as compared with what was the case in the 18th, and the beginning of the 19th century. ”

“ The duties of excise in the United Kingdom were, until the passing of the Finance Act 1908, under the control of the commissioners of inland revenue; they are now under the control of the commissioners of customs; the amount raised, apart from changes in the rate, shows a fairly constant tendency to increase, and is usually regarded as one of the best tests of the prosperity of the working classes. ”

“ What is known as “proof spirit” is obtained by mixing nearly equal weights of pure alcohol and water, the quantity of pure alcohol being in bulk about 57% of the whole. Owing to the high rate of duty as compared with the volume and intrinsic value of the spirits, the whole process of manufacture is carried on under the close supervision of revenue officials. All the vessels used are measured by them and are secured with revenue locks ”