In the reign of Queen Anne, the duty on sugar amounted to 3s. 5d. per cwt. Small additions were made to it in the reign of George II.; but in 1780 it was only 6s. 8d. In 1781, a considerable addition was made to the previous duty; and in 1787 it was as high as 12s. 4d. In 1791 it was raised to 15s.; and while its extensive and increasing consumption pointed it out as an article well fitted to augment the public revenue, the pressure on the public finances, caused by the French war, occasioned its being loaded with duties, which, though they yielded a large return, would, there is good reason to think, have been more productive had they been lower. In 1797, the duty was raised to 17s. 6d. ; 2 years after, it was raised to 20s.; and, by successive augmentations in 1803, 1804, and 1806, it was raised to 30s.; but in the last-mentioned year it was enacted, that, in the event of the market price of sugar in bond, or exclusive of the duty, being, for the 4 months previous to the 5th of January, the 5th of May, or the 5th of September, below 49s. a cwt., the Lords of the Treasury might remit ls. a cwt. of the duty; that if the prices were below 488., they might remit 28.; and if below 47s., they might remit 3s, which was the greatest reduction that could be made. In 1826, the duty was declared to be constant at 278., without regard to price; but it was reduced, in 1830, to 24s. on West India sugar, and to 32s. on East India sugar. I. Account of the Quantity of Sugar retained for Home Consumption in GREAT BRITAIN, the Nett Revenue derived from it, and the Rates of Duty with which it was charged; and the Price, exclusive of the Duty, in each Year from 1789 to 1832, both inclusive. *Sugar used in the distilleries included in these years. Previously to 1820, the importation of East India sugar was comparatively trifling, and does not at this moment amount to above 190,000 cwt. The imports from the Mauritius have increased rapidly during the last 5 years, more especially since 1826, when the duty on sugar from that island was reduced to the same level as that on sugar from the West Indies.-(See antè, p. 327.) N. B. These quantities include the sugar refined in Britain for exportation to Ireland. II. Account of the Imports, Exports, and Home Consumption of Sugar in the UNITED KINGDOM, and the Revenue derived therefrom, in each year from 1814 to 1835 inclusive, specifying the different Species of Sugar, and the Quantities of each consumed and exported, with the Gross and Nett Amount of the Duty.—(Report of the West India Committee of 1832, p. 288.; and Parl. Papers.) N. B.-The rates of duty in this Table are the same as those in Table No. 1. *These quantities are exclusive of the coarse sugar and bastards remaining from the process of refining; and they are also exclusive of the coarse sugar obtained by boiling molasses. The quantitie, of the latter taken for home consumption, in 1831, were 8,020 tons; in 1852, 11,450 do.; and in 1833, 13,970 do.-(Cook's Commerce of 1833, p. 6.) The following Tables exhibit the sugar trade of 1835 more in detail: III. Account of the Quantity of Unrefined Sugar imported into the United Kingdom, from the several British Colonies and Plantations, from the British Possessions in the East Indies, and from Foreign Countries, in the Year ended 5th of January, 1836; distinguishing the several Sorts of Sugar, and the Colonies and Countries from which the same was imported. IV. Account of the Amount of Duties received on Sugar in the United Kingdom, in the Year ended 5th of January, 1836, distinguishing each Sort of Sugar; also, of the Amount of Drawbacks and Bounties allowed upon the Exportation thereof, and of the Nett Produce of the Duties, in such Year. V. Account of the Quantity of Raw and Refined Sugar exported from the United Kingdom, in the Year ended 5th of January, 1836; reducing the Quantity of Refined into its Proportion of Raw; distinguishing the several Sorts of Sugar, and the Countries to which the same was exported.-(N. B.-Lbs. are omitted in the Columns, but allowed for in the Totals.) Total Quantity exported from the 1 3 13 13 13 183 2 311 3 311 3 311 3 313 3 593,930 1 965,'60 0 11,455 0 1,750 0 157,041 2 200,983 0 371,229 3 349,370 3 The duty on foreign sugars is a prohibitory one of 63s. a cwt. is, however, by a special provision, allowed to be imported at the sugar. Sugar from the Mauritius same duty as West India Influence of the Duties.-The price of sugar, exclusive of the duty, may be taken, at an average of the last few years, at from 24s. to 35s. a cwt. But to lay a tax of 24s. on a necessary of life costing from 24s. to 35s, including 8s. per cwt. freight and charges, is obviously a most oppressive proceeding. Indeed, there does not seem to be much room for doubting that the consumption, and consequently also the revenue, would be very greatly increased by reducing the duty to 16s. or 188. This may be pretty confidently inferred from the increase of consumption that has invariably followed every fall in the price of sugar. During the 3 years ending with 1808, when the price of brown or muscovado sugar, inclusive of the duty, was about 66s. a cwt,, there were, at an average, 2,640,741 cwt. retained for home consumption. During the 3 years ending with 1816, the price was about 93s., and the average quantity retained for home consumption fell off to 2,038,373 cwt. But during the 3 years ending with 1829, the price having fallen to about 57s., the average quantity retained for home consumption rose to 3,267,581 cwt.; being an increase of more than fifty per cent. upon the quantity consumed during the previous period! It will be observed that the duty was either the same, or very nearly the same, in those 3 periods; but had it been imposed on an ad valorem principle, or made to vary directly as the price, the reduction in the last-mentioned period would have been proportionately greater, and there would, consequently, have been a still greater increase of consumption. The reduction of 3s. a cwt. from the duty, in 1830, was too trifling to have much effect; and it is difficult to say what portion of the increased consumption that has since taken place is to be ascribed to it, and what to other things. But if, instead of reducing the duty from 278. to 24s., it had been reduced from 27s. to 16s. or 18s., the reduction would have had a powerful influence; and would certainly have occasioned a great increase in the consumption of the lower priced sugars, particularly in Ireland. The quantity of sugar consumed in Great Britain is, at present, allowing for the quantity sent to Ireland, more than double what it was in 1790. But had the duty continued at 12s. 4d., its amount in 1790, there cannot, we think, be much doubt that the consumption would have been quadrupled. During the intervening period, the population has been little less than doubled; and the proportion which the middle classes now bear to the whole population has been decidedly augmented. The consumption of coffee--an article in the preparation of which a great deal of sugar is used in this country, by all who can afford it-is more than 22 times as great now as in 1790; that is, it has increased from under 1,000,000 lbs. to above 22 000,000 lbs.! The consumption of tea has about doubled; and there has been a vast increase in the use of home-made wines, preserved and baked fruits, &c. Instead, therefore, of having done little more than increase proportionally to the increase of the population, it may be fairly presumed that the consumption of sugar would, had there not been some powerful coun teracting cause in operation, have increased in a far greater degree. Instead of amounting to little more than 3,000,000, it ought to have amounted to 6,000,000 cwt. Taking the aggregate consumption of Great Britain at 400,000,000 lbs., and the population at 16,500,000, the average consumption of each individual will be about 24 lbs. This, though a tar greater average than that of France, or any of the Continental states, is small compared with what it might be were sugar supplied under a more liberal system. In workhouses, the customary annual allowance for each individual is, we believe, 34 lbs.; and in private families, the smallest separate allowance for domestics is 1 lb. a week, or 52 lbs. a year. These facts strongly corroborate what we have already stated as to the extent to which the consumption of sugar may be increased; and others may be referred to, that are, if possible, still more conclusive. Mr. Huskisson stated, in his place in the House of Commons, on Mr. Grant's motion for a reduction of the sugar duties, 25th of May, 1829, that "in consequence of the present enormous duty on sugar, the poor working-man with a large family, to whom pence were a serious consideration, was denied the use of that commodity; and he believed he did not go too far when he stated, that TWO-THIRDS of the poorer consumers of coffee drank that beverage without sugar. If, then, the price of sugar were reduced, it would become an article of his consump tion, like many other articles-woollens, for example, which are now used from their cheapnesswhich he was formerly unable to purchase."-(Speeches, vol. iii. p. 455.) There are no grounds for thinking that this statement is in any degree exaggerated; and it strikingly shows the very great extent to which the consumption of sugar might be increased, were it brought fully under the command of the labouring classes. It is in Ireland, however, that we should anticipate the greatest and most salutary effects from a reduction of the duties on sugar. The direct importations into Ireland do not exceed 15,000 tons; and if we add to these 6,000 tons for the second-hand importations from Great Britain, which, we believe, is quite as much or more than they amount to, the entire consumption of that country will be 21,000 tons, or 47,040,000 lbs., which, taking the population of Ireland at 8,000,000, gives about 5.8lbs. to each individual; or about 1-4th part of the average consumption of each individual in Great Britain. So singular a result must, we believe, be ascribed, in a considerable degree, to the comparative poverty of the Irish; but there can be no doubt that it is partly, if not principally, owing to over-taxation. The direct imports of sugar into Ireland were twice as great 30 years ago as they are at this moment; and there is no reason for thinking that the increase in the second-hand imports has been equivalent to the increase in the population. Hence, in order to diffuse a taste for so necessary an article as sugar among the population of Ireland, it would be very desirable, if possible, to reduce the duties even as low as 12s. a cwt.; and we are well convinced that such reduction, though it might occasion an immediate loss, would, in the end, be productive of a great increase of revenue, besides being attended with other and still more beneficial consequences. The "one thing needful" in Ireland is to inspire the population with a taste for the conveniences and enjoyments of civilised life; but how is it possible to do this while these conveniences are burdened with oppressive duties, that form an insuperable obstacle to their being used by any but the richest classes? Hence, the first step towards supplying what is confessedly the grand desideratum in the case of Ireland, is to reduce the duties on articles of convenience and luxury, so that they may become attainable by the mass of the people. If this be done, we may rest assured that the desire inherent in all individuals of improving their condition, will impel them to exert themselves to obtain them. A taste for the articles in question will be gradually diffused amongst all ranks; and, ultimately, it will be thought discreditable to be without them.(Parl. Paper, No. 97. Sess. 1831.) We have already seen that the imports of sugar from the British West Indies and the Mauritius may be estimated at 216,500 tons, and the consumption of Great Britain and Ireland at above 184,000 tons, exclusive of bastards; but of this quantity, about 6,000 tons is Bengal sugar,-making the nett consumption of West India and Mauritius sugar 178,000 tons, leaving 38,000 tons of the latter for exportation, exclusive of the surplus of Bengal sugar. The duty on East India sugar ought to be reduced to the same level as that on West India sugar. It is difficult to imagine that there can be any good reason why all the productions of the different dependencies of the empire should not be allowed to come into the home market on paying the same duty. The admission of Mauritius sugar at a duty of 24s. is, indeed, a fuli concession of the principle; for there is not a single argument that could be alleged in favour of admitting Mauritius sugar at the same duty as West India sugar, that will not equally apply to Bengal sugar. However, we do not think that this point is of so much practical importance as is generally supposed. East India sugar has not as yet, made any way in the Continental markets, most of which are open to it on the same terms as to other sugars; and unless its quality be materially improved, or its price considerably reduced, there is but little prospect of its being able to come into competition with the sugars of Jamaica, Brazil, and Cuba. Bounty on the Exportation of Refined Sugar.-The business of refining sugar for exportation has been carried on to a considerable extent in this country; but it may be doubted whether its prosecution has ever been productive of any material national advantage. It had long been suspected,-and the fact seems now sufficiently established,-that the drawback allowed on the exportation of refined sngar has been greater than the duty charged on the raw sugar used in its manufacture; the excess being, in fact, a bounty paid to those engaged in the trade. Previously to 1826, the drawback on double refined sugar was 46s. a cwt.: it was then reduced to 43s.; but there is reason to think that it is still considerably above the mark. The average price of sugar in bond in this country, for several years past, has been from 5s. to 6s. a cwt. above what sugar of the same quality has brought on the Continent; a difference which, as we export sugar, could not have been maintained, had it not been for the bounty. The same conclusion has been established by the trials made under the superintendence of Dr. Ure at a sugar house taken for the purpose by government. It is said to be the intention of ministers to reduce the drawback to what may be supposed to be the fair equivalent of the duties paid on the raw sugar; a measure, of the expediency of which no doubt can be entertained. It has been the practice, in making up returns to parliament, to reduce the refined sugar exported into raw sugar, by allowing 34 cwt. of the latter to 20 of the former. But the export of sugar is thus made to appear greater than it really is: for though 34 cwt. of raw may be required to produce 20 cwt. of refined sugar, the whole of the molasses and bastards that remain (about 13 cwt.) are consumed at home. We subjoin those clauses of the act 3 & 4 Will. 4. c. 58, which refer to the allowing of a bounty on refined sugar. Bounties upon the Exportation of Refined Sugar-So long as the duties which are now payable upon the importation of sugar until the 5th of April, 1834, shall be continued, there shall be allowed upon the exportation of refined sugar made in the United Kingdom the several bounties set forth in the Table herein-after contained; (that is to say,) Refined sugar, viz. Bastard sugar, or refined loaf sugar broken in pieces, or being ground or powdered sugar, or such sugar pounded, crashed, or broken, L. s. d. L. &. d. roughly dried in the stove, and being of a uniform exported in a British ship, for every cwt. expor ed in a ship not British, for every cwt. 140 130 Other refined sugar in loaf, complete and whole, or lumps duly refined, having been perfectly clarified and tho exported in a British ship, for every cwt.. - 1 16 10 1 15 8 6 4 |