chapter  XVI
9 Pages

Relief to Home Consumers

ByE. B. Mcguire

The discussion applies mainly to machinery for restricting the field of taxation in the interests of the entrepot and export trades. In some instances, however, home production is relieved from taxes on its raw materials, or the use of taxable commodities is permitted either duty free or at reduced rates. Easily the most important relief is in connexion with ethyl alcohol, which is the spirit used in beverages. Ever since 1855 there have been progressive steps to make ethyl alcohol available duty free to manufacturers and other users without exposing the revenue to serious loss. The allowances paid to manufacturers of industrial alcohol should be viewed together with the import duties. The tariff States that imported spirits corresponding with the trade descriptions 'Denatured Alcohor' or 'Methylated Spirits' are chargeable with duty as Unenumerated Spirits.