There  is  no  uniformity  in  the  excise  duties  on  beer  brewing,
for  the  South  German  States  have  retained  their  old  privileges,
to  the  extent  that  they  impose  their  own  duties  and  pay  the
Empire  a  limited  proportion  of  the  proceeds. The  result  of
this  divided  system  is  great  inequality,  for  while  Baden  and
Wiirtemberg  levy  beer  taxes  to  the  extent  of  4s. per  head  of
the  population  and  Bavaria  5s. 6d.,  the  taxation  in  North
Germany  is  only  lOJd. per  head,  and  the  average  for  the
whole  Empire  is  only  Is. 7d. Until  the  North  German
brewing  tax  was  increased  in  1906  there  had  been  no  change
in  this  tax  for  over  eighty  years. In  English  ears  it  will  sound
strange  that  no  German  party  waxes  so  indignant  when  there
is  talk  of  the  higher  taxation  of  beer  than  the  Eadicals,  most
of  whom  would  as  soon  vote  away  the  constitution  as  surrender
their  immemorial  right  to  drink  deeply,  because  cheaply,  of  this
popular  beverage. The  entire  yield  for  the  whole  Empire  of
the  customs  and  excise  duties  on  beer  was  in  1905  four  and
three-quarter  million  pounds. If  the  excise  tax  were  raised
throughout  the  Empire  to  the  Bavarian  level  an  increased
revenue  of  at  least  ten  million  pounds  would,  from  this  source
alone,  be  available  for  division  between  the  Empire  and  the
States  outside  what  is  known  as  the  "brewing  tax  area."

Spirits  are  already  taxed  much  more  heavily  than  beer,  and
by  several  methods,  chiefly  by  an  excise  duty,  a  distilling  tax,
and  a  mash-tub  tax,  the  last  falling  on  all  spirit  produced  in
agricultural  distilleries  using  corn  and  potatoes. The  proceeds
of  these  duties  range  from  five  to  six  million  pounds  per  annum,
and   it  is  generally  agreed  that   a   good  deal  more  might  be


416   THE  EVOLUTION  OP  MODERN  GERMANY

derived  from  this  source  with  advantage  to  the  consumers  and
the  community. It  is  probable,  however,  that  the  Government
will  eventually  press  for  a  State  monopoly,  seeing  that  public
opinion  more  and  more  favours  this  method  of  regulating  the
sale  of  spirit  for  the  common  advantage. 