information as to the excise restrictions in this Colony, and stating that His Excellency the Governor would be glad to receive such information as the Jamaica Sugar Planters' Association may be able to furnish as to the increase in the cost of production of spirits occasioned by such restrictions.

2. I beg now to enclose the printed reply* of the Jamaica Sugar Planters' Association (in triplicate), and I have respectfully to request that a copy may be forwarded to the Secretary of State for the Colonies.

3. You will observe that the Association has devoted its reply to " the estimated total addition to the cost of production per gallon imposed by the restrictions," in the belief that the other information required will be furnished by the Government. 4. I would state, in conclusion, that I have obtained the reply now sent as soon as that was practicable after the receipt of your letter.

I have, &c.,
ROBERT CRAIG,
Chairman,

Jamaica Sugar Planters' Association.

Enclosure 4 in No. 14.
MEMORANDUM BY COLLECTOR-GENERAL.

HONOURABLE COLONIAL SECRETARY,

MR. CRAIG'S memorandum epitomises very conveniently and very fully the excise restrictions contained in the laws on the subject, but this memorandum seems to me to call for explanation and remarks on the following points.

Paragraphs 9 and 14. I attach samples of the returns therein referred to. Paragraph 12. The "unexplained difference" on which duty has to be paid is the difference between the rum made and the rum accounted for.

Paragraph 15. I know of no case in which the Revenue Commissioner has not, in the exercise of his legal powers, remitted duty on rum shown to have been stolen or accidentally lost or destroyed.

Paragraph 16. The rendering unfit for consumption of a 20 gallon balance of crop is not compulsory; it may be bonded, exported, or duty paid.

(D.) I do not understand how the conclusion stated in the first sentence of this paragraph is arrived at. Nor do I see how the Sugar Planters' Association arrive at their estimate of 34d. as the additional cost per gallon by reason of excise restrictions. I think they have taken into account items of expenditure which would in any case have to be incurred by estates.

June 17, 1899.

J. ALLWOOD.

Compared this Return with the Still House Book, this

day of

18

and found it

I. do declare that the above is a just and true Return of all Rum made remaining on hand, consumed on, or disposed of, from was distilled, for the period commencing the

of

day of

Estate, where such and ending the Measure of this Island,

Rum

day

and

189 189 and that this Return is made out at the Standard that nothing in this Return is intended to evade the Duty on Rum, or is contrary to the true intent and meaning of the Law entitled "The Rum Duty Law, 1878."

I,

do declare that to the best of my knowledge and belief the foregoing entries are just and true, and that I have taken all the means in my power to make them so.

Inspecting Officer.

SIR,

Enclosure 5 in No. 14.

COLONIAL SECRETARY to Mr. CRAIG.

Colonial Secretary's Office, Jamaica, July 5, 1899.

I AM desired by the Governor to acknowledge the receipt of, and to thank you for, your letter of the 15th ultimo, enclosing a printed statement from the Jamaica Sugar Planters' Association as to the nature of excise restrictions imposed on the manufacture of rum in this Colony.

2. With reference to paragraph 15 of the statement, His Excellency desires me to remark that it has been the invariable practice of the Revenue Commissioner to remit the duty in every case where it is indisputably shown that rum has been stolen or accidentally lost or destroyed.

3. As regards paragraph 16, I am to point out that it is not compulsory to render unfit for consumption a quantity of rum less than 20 gallons, as it may be bonded, exported, or duty paid.

4. With reference to the remark in the first sentence of paragraph (D) of the résumé, His Excellency thinks that the Association have hardly made out a case in stating that the pay of the person in charge of the distillery is necessarily higher by reason of the restrictions imposed, as it appears to His Excellency that a man possessed of the necessary attainments for the charge of a distillery should be fully able to fulfil the moderate requirements of the Revenue Department.

5. His Excellency will be glad if you will be so good as to furnish him with the data on which the Association calculate that the additional cost of the production of rum caused by the restrictions imposed amounts to 34d. per gallon. His Excellency cannot help thinking that the items of expenditure have been taken into account which would in any case have to be incurred by estates.

Robert Craig, Esq.,

I have, &c.,

FRED. EVANS,

Colonial Secretary.

Chairman, Jamaica Sugar Planters' Association,

Chapelton.

Enclosure 6 in No 14.

SIR,

Mr. CRAIG to COLONIAL SECRETARY.

Chapelton, July 17, 1899.

I HAVE the honour to acknowledge, on behalf of the Sugar Planters' Associa tion, your letter, dated 5th instant.

2. With reference to paragraph 2 in which you state "that it has been the invariable practice of the Revenue Commissioner to remit the duty in every case where it is indisputably shown that rum has been stolen or accidentally lost or destroyed," I regret to say that this is not by any means the experience of members of the Sugar Planters' Association, nor my own experience as a merchant, and it certainly appears to the Sugar Planters' Association that the "indisputable" proof required by the Revenue Commissioner has been more than would satisfy the single ends of justice.

3. As regards paragraph 3, the statement in paragraph 16 of my letter is an error of collation, fortunately a trifling one, which in no way has entered into the calculations submitted.

4. With reference to paragraph 4, in which His Excellency the Governor thinks the Association has hardly made out a case, in stating that the pay of the person in charge of a distillery is higher by reason of the restrictions imposed, the Sugar Planters' Association would point out that the ordinary work of distillation does not require a high standard of intelligence or education, and, as a fact, the head "Stillerman," with wages of, say, ten shillings a week, is, as a rule, perfectly capable of conducting all the ordinary operations of a distillery and in the majority of cases actually does so although he has not the education necessary to fulfil the requirements of the Revenue Laws.

The point put forward by His Excellency, namely, " that a man possessed of the necessary attainments for the charge of a distillery should be fully able to fulfil the requirements of the Revenue Department " is not in question.

The Sugar Planters' Association has stated that one-half of the whole time of

this person is occupied in carrying out the law's restrictions (at the cost of the rum manufacturer), and, further, that in consequence of these restrictions, he has to employ a person of superior intelligence and at higher pay than would be necessary for his own requirements, for, whatever the pay of a person in charge of a distillery may be, it is undeniable that one-half of that pay, at least, is paid by the manufacturer to carry out the Revenue regulations and restrictions.

5. With regard to the request in paragraph 5 to furnish His Excellency with the data on which the Association has made its calculations, and having in view the expression of His Excellency's opinion thereon, the Association is forced to the conclusion that the object of this request is to discuss, if possible, the statement that the cost of the production of rum is increased to the extent of 34d. per gallon, by the legal restrictions imposed. In that view, and also because the scheduled statement of the British distillers, which obtained for them a surtax on Colonial spirits, is not nearly so explicit or explanatory as that of the Jamaica Sugar Planters' Association, and, moreover, because the data already given have been furnished by a body of responsible persons whose sources of information cannot be gainsaid, and are in the opinion of my Committee ample for the purposes of the Secretary of State-the Sugar Planters' Association is not disposed to further argue a matter which is patent to everyone who possesses a practical knowledge of the subject.

The Association has been actuated solely by a desire to furnish a correct estimate, it has every reason to believe its statements will be accepted elsewhere as accurate and moderate, and it will be supported in England as such by practical men well able to verify it.

6. And the Association must be pardoned if it points out that the attitude of the Government in this matter (having in view the anxiety of the Secretary of State for the Colonies to assist the Sugar industry), while it does not altogether surprise the Sugar Planters' Association, removes its impression that, recently, the Government had recognised the importance of the Sugar industry to the Island, and was disposed to sympathise with it, and to assist it.

I have, &c.,
ROBERT CRAIG,

Chairman,

Jamaica Sugar Planters' Association.

The Hon. Colonial Secretary.

Enclosure 7 in No. 14.

SIR,

COLONIAL SECRETARY to Mr. CRAIG.

Colonial Secretary's Office, Jamaica, July 27, 1899. I AM directed by His Excellency the Governor to acknowledge the receipt of your letter of 17th instant, on the subject of the excise restrictions imposed on the manufacture of rum in Jamaica.

2. His Excellency greatly regrets to learn from the 6th paragraph of your letter that your Association entertains the impression that the Government does not recognise the importance of the sugar industry to the island, and is not disposed to sympathise with it and to assist it.

The

3. I am to assure you that such an impression is altogether erroneous. efforts of the Association to obtain the abolition of the present surtax on rum in the United Kingdom have His Excellency's entire and cordial sympathy, and he is prepared to do all that he properly can to support them.

It

4. The intention of my letter of 5th instant has been misapprehended. was thought that the Secretary of State might not improbably desire to be furnished with the data upon which the Association had made its calculations, and that time would be saved if these data could be given for transmission at once without incurring the delay of a further reference from home.

5. His Excellency admits that the language of my letter might possibly be held to bear the construction which the Association have put upon it, but he trusts that after this explanation they will admit that they have mistaken its purport, and will accept the assurance that the interests of the sugar industry hold a foremost place in his regard, and will always receive his best attention and his strongest support.

I have, &c.,
FRED. EVANS,
Colonial Secretary.

June 6, 1899.

May 13, 1899.

SIR,

No. 15.

BRITISH GUIANA.

GOVERNOR SIR W. J. SENDALL to MR. CHAMBERLAIN.

(Received August 31, 1899.)

Government House, Georgetown, Demerara, August 14, 1899.

WITH reference to your circular despatches of the 16th March and 4th April, asking for returns of the local excise restrictions and also for information as to the cost of apparatus, &c., required for distilleries, I have the honour to transmit herewith a copy of a letter from the Comptroller of Customs, enclosing returns giving the required information.

2. I also enclose a letter from the Royal Agricultural and Commercial Society to the Comptroller of Customs, who consulted the Society on the subject. 3. With reference to Enclosure No. 1, the recommendations of Mr. Stewart are under consideration.

I have, &c.,

WALTER J. SENDALL,

Governor.

SIR,

Enclosure 1 in No. 15.

British Guiana Custom House, Georgetown, March 3, 1899.

I OBSERVE in to-day's "Daily Chronicle" a report of the proceedings of the Combined Court, from which it appears that the vote for the salary of the First Grade Commissary attached to the Customs Department for excise duty has been struck off the estimates for the ensuing year, together with the vote provided for the travelling expenses of the officer in question.

2. For facility of reference I beg to enclose herewith an extract from the newspaper report, so far as it relates to those two items.

3. I had hoped to have obtained more experience of the working of the present method of excise supervision before troubling His Excellency with my views on the subject, but the action of the Combined Court, by depriving me of the services of the Officer-Assistant on whom I am entirely dependent in excise matters, has rendered my acquirement of more experience in that direction practically impossible, and has necessitated my approaching His Excellency now and while the Court is still sitting, in the hope that steps may be taken to review or reverse the decision arrived at.

4. It is impossible within the scope of this hurried memorandum to do more than glance at the several aspects of the question, but I shall endeavour to give a brief account of the circumstances leading up to the appointment of the officer whose post has now been abolished, a short criticism of the action of the Combined Court in abolishing the post, a statement of the situation as regards the protection of the excise revenue, and a recommendation as to the steps that should be taken in the circum

stances.

5. The first Spirits Ordinance of which I have any information came into force in 1855. I find it stated by Acting Chief Commissary Anson, in 1893, admittedly discreditable state of affairs often existed on estates during its operation.

6. In November, 1890, a new "Spirits Ordinance was passed to supersede the previous unsatisfactory law. This Ordinance was, I understand, the result of some fourteen years' work and experience on the part of the late Chief Commissary Turner. The leading requirements of that Ordinance, so far as the regulation of distilleries is concerned, were two, viz. :

(1) That the distiller must produce three quarters of a gallon of proof spirit for each five degrees of attenuation on every hundred gallons of wash distilled, under penalty of having an officer employed, at the distiller's expense, to superintend the working of the distillery for a time; and

(2) The employment of an instrument, known as an alcoholometer, to automatically indicate the quantity in bulk gallons of the spirit passing through it, together with the strength of the spirit. Some sixty of these instruments were, I believe, ultimately obtained at a cost of over £4,000.