METHODS OF CONTROL 99 
still further, and wines of Empire origin now pay 
2s. per gallon if they contain less than 27° of proof 
spirit (or 15°4 per cent. of alcohol), and 4s. if they 
contain more. Non-Empire wines pay 3s. if they 
contain less than 25° of proof spirit, and 8s. if they 
contain more. Hence Empire wines not only obtain 
a considerable rebate in actual tax, but some further 
rebate in respect of alcoholic strength. 
The measure of differential taxation already attained 
on alcoholic liquors of all degrees of concentration may 
be tabulated thus: 
Alcoholic Content. 
Liquor. 
Average beer (gravity 
1,043°) ne . 
Strong beer (gravity 
1,055°) . ’ 
Claret (non-Empire) .. 
Port and sherry (non- 
Empire) .. “ 
Whisky and other spirits 
Per Cent. 
of Proof 
Spirit. 
Degrees. 
oO 
C 
35 
~0 
Per Cent. 
(by 
Volume). 
Taxation 
(Der 
Gallon). 
57 
10°73 
fe! 
200 . 8 o 
400 | 50 a 
Taxation 
for each 
per Cent. 
of Alcohol. 
$3 
47 
35 
48 
1582 
The relationship between the gravity and the alco- 
holic content of beers is not exact, but the figures 
quoted are probably a fair average. They show that 
beer with a gravity of 1,043°, which is the average of all 
the beer consumed in Great Britain in 1923-25, pays 
7d. per gallon less than strong beer of 1,055° gravity, 
but if reckoned in terms of alcoholic strength, it pays 
4'3 pence for each 1 per cent. of alcohol (by volume), 
as compared with the 4-7 pence paid for each 1 per cent. 
of alcohol in strong beer. Claret, which has about