Anglo American and the Rise of Modern South Africa by Duncan Innes

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By Duncan Innes

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1s. 5s. 4s. 0s. 35. 5s. in 1895 (data collected from various years of the “Annual Statement of Trade of the United Kingdom”). Applying the 1s. 4s. per gallon. Wines from other countries were generally subject to the higher tax: in 1879, for example, the average tax burden on all imported wine was about 25 percent, meaning that the average tax burden on Spanish and Portuguese wine was even greater (House of Commons, “Wine Duties,” p. 388). As the average import price of foreign beer (mainly from Holland, Germany, Belgium, and Denmark) ranged from 45s.

Per barrel for mild ales to 75s. per barrel for strong ales, meaning that the ad valorem excise tax ranged from 9 to 26 percent. (Retail beer prices are taken from “Report on Wholesale and Retail Prices in the United Kingdom in 1902, with Comparative Statistical Tables for a Series of Years” (London, 1903), pp. ) Which beverage was the beneficiary of better tax treatment is by no means clear from this calculation alone, however. It excludes a £1 annual license fee on domestic beer producers and other related fees on pubs.

15 Although other wines were more heavily taxed than scope of this comment. 16 In light of all these considerations, there is no contradiction in saying that Britain heavily taxed a very small set of imported consumption items – essentially just tobacco, tea, wine, and spirits – yet was not protectionist. ”17 France also had tariffs on such consumption items, but they were often set higher than domestic excise taxes. 18 Moving away from the few consumption items on which both the British and French levied taxes, one finds that French commercial policy throughout the entire nineteenth century discriminated against a wide variety of foreign products through tariff barriers that were entirely absent in Britain.

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