The objection to the fact that the duty exceeds the value of the Bory Kony is not so much the fact that the duty exceeds the value, but that the duty does not depend on the strength of the spirit.
I would suggest something to this effect in reply, leaving aside the fact that the duty does not depend on the strength of the spirit.
The question is whether an excise duty on spirits should be based on what appears to be the current scale of duty according to their strength, which would be more equitable and more suitable, but that there might be difficulties in working such a system.
Even supposing the statute framed to meet this difficulty, "this is no way thrown upon us to do."
MINUTE PAPER.
437
I have no knowledge on this matter. We must wait & see what Space has brought, & what the Chamber has said in extenso.
Since writing the above, I have seen my Brother who has to deal with this question at the Strand of Leade, from whom I annex a letter just received.
I understand that the English standard fixes 100 degrees as representing half of what is arbitrarily called proof spirit; ordinary potable spirits are from 80 to 90, viz: 20 to 30 degrees below proof, & the stronger spirits are from 10 to 30 degrees above proof.
To depress the strength below 70 degrees is to make it unfit for use (e.g. spirit for medicinal purposes).
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Dec 3
Moog, 30/11
Bo depress 70. below
aries 20 to 30 viz 80 to 70 degrees alar proof, while face officit
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