Nothing more is required for
this purpose, than to make what is called the wash weaker, the
consequence of which is, that fermentation goes on to a greater
extent. It was stated, however, that such a deviation would
render the collection of the duty liable to great difficulties;
and that it would not benefit the distiller much, since his price
was enhanced to the customer by any increase of expense in the
fabrication. Here then is a case in which a quantity, amounting
to one-ninth of the total produce, is actually lost to the
country. A similar effect arises in the coal trade, from the
effect of a duty, for, according to the evidence before the
House of Commons, it appears that a considerable quantity of the
very best coal is actually wasted. The extent of this waste is
very various in different mines; but in some cases it amounts to
one-third.
418. The effects of duties upon the import of foreign
manufactures are equally curious. A singular instance occurred in
the United States, where bar-iron was, on its introduction.
liable to a duty of 140 per cent ad valorem, whilst hardware was
charged at 25 per cent only.
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