I beg to ask MR. Chancellor of the Exchequer what is the present taxation in respect of beer, wine, and spirit duties and licences for the sale of liquors, per head of population, and per gallon of proof alcohol, in the United Kingdom, the States of Massachusetts, New York, and Michigan, respectively.

In the United Kingdom, on an estimated population of 43,643,000, the average taxation in respect of alcoholic drinks, including licences, is approximately 17s. 7d. per head, The alcoholic strength of beer and wine varies considerably, and there are no statistics of the quantities at each degree of strength which would enable the number of gallons of proof alcohol to be given with any accuracy. I have no official statistics which would enable me to give the information asked for with respect to the American States mentioned by the hon. and learned Member.