Note 132 — Chapter V · WAR AND FAMINE.

Prior to 1860 there were four duties—1s., 1s. 9d., 2s. 5d., and 2s. 11d.—on wines, with varying degrees of alcohol, from 18 up to 42 degrees. In 1862 Mr. Gladstone substituted for these two duties—1s. a gallon on wines below 26 degrees and 2s. 6d. on wines above 26 and below 42 degrees.