The Nelson Evening Mail. FRIDAY, JUNE 11, 1880.

Nelson Evening Mail, Volume XV, Issue 139, 11 June 1880, Page 2

The Nelson Evening Mail. FRIDAY, JUNE 11, 1880.

It is one thing to pass a law imposing a tax, but quite another matter to administer it in such a manner as to secure its successful working. Of this we hare a forciable illustration in the beer tax, and the attempt that is being made to shift the burden from the Bhoulders of the brewers and publicans to those of the consumers. It is not surprising that the two former classes are found indisposed to quietly submit to the new impost, nor is it fair to expect that the comparatively small section of the community which they form should contribute out of their own ' pockets so large a sum as £80,000 a year to the revenue, but the difficulty of fairly adjusting the payment of the tax among the consumers is practically insurmountable, as it is impossible to collect from them the exact proportion to the sixpence — the amount of duty charged on the gallon — which the glass bears to the gallon. To explain our meaning more clearly. Assuming the number of glasses of beer contained in the quart to be bix, there are of course twenty-four to the gallon, so tbat the duty on the glass should be one-twenty-fourth of sixpence, or exactly a farthing. Coins of this value, however, are not in circulation, so that, if the consumer is to pay,- he must contribute more than the amount of the tax. Halfpennies are scarce, and the Nelson publicans hare consequently decided to make a penny the additional charge on the glass of beer. Now, supposing this to be generally adopted throughout New Zealand, let us see what it means. Starting with the assumption that three-fourths of the beer brewed in the colony passes through the publicans' cellars before it reaches the consumer,- and that the Colonial Treasurer's estimate of the yield of the tax (£80,000) is a correct one, we find that, tt sixpence a gallon, or a farthing a glass, £60,000 will have to be paid by the publicans of the colony to the brewers. But in

order to recoup themselves Hhey charge a penny a glass, or Jwo shillings a gallon, which in the aggregate amounts to £240,000. Add to this the £20,000 which — supposing our assumption that one- fourth of the beer brewed is sold to private individuals, to be correct — ; is their proportion of the tax, and we find — provided the consumption of beer remains unaltered— the additional amount to be paid by the beer-drinkers of the colony iv consequence of the new tax to be, not £80,000, but £260,000, of which £180,000 will be clear profit to the publicans, a result that surely was never anticipated by Sir W. 3Fox, and those of hia way oi thinking. We are nob seriously asserting that this is going to be the case, but are simply arguing on the result that has so far followed the imposition of the new duty in that part of the colony with which we are mote immediately concerned. It is the difficulty that must be experienced in making the beer-driuker contribute in proportion to the amount he consumes that will be found to form one of the most serious obstacles to the successful operation of this newly imposed tax.

We understand that a .Commission is to be appointed shortly to inquire into the adminis- , tration of justice throughout the colony, and to recommend such alterations as shall appear to them calculated to simplify and improve the existing system. The Commis'fiion, which will sit in Wellington at an early date, will comprise two Judges of the Supreme, and two of the District Court, two Justices of the Peace/ and fonr lawyers, to be selected by the various Law Societies in the colony. The Commissioners will receive no remuneration, but their actual expenses will be allowed them. Mr Sharp, we believe, will be one of the 'two Justices. The clouds which were gathering yesterday and threatening us with a repetition today of the wretched weather that prevailed on the Queen's Birthday cleared off during the night, and, although the grouni must be very wet at the Maitai ranges, the weather overhead is all that could be desired by the Volunteers for the competition for- the citizens' prizes. In the eveniDgr, it is unnecessary to say there is to be a ball at the Theatre Royal, which is likely to be very numerously attended. A most interesting lecture was delivered -last erening, in aid of the Port Public Hall building fund at the Temperance Hall by the Rev J. Beckenham, subject, " The Blacks of Australia." At the close, votes of thanks to the rev. lecturer, and to Mr Pownail and his friends for the vocal music provided were carried by acclamation.