Superfluities of expenditure are fair objects of taxation. Therefore the indirect taxation of articles which are largely consumed, but not absolutely necessary to healthy life, is both convenient in practice and fair in principle. Such are stimulants, whether innocent or hurtful : as, for instance, spirituous and fermented liquors of an intoxicating character, tobacco, and opium. The following are the duties levied on these:—

Spirits, imported, at proof	12s. per gallon
Spirits, N. Z. made, at proof	6s. per gallon
Wine	4s. per gallon
Beer, imported (in wood)	1s. per gallon
Beer, imported (in bottle)	1s. 3d. per gallon
Tobacco	2s. 6d. per lb.
Cigars and Snuff	5s. per lb.
Opium	20s. per lb.

There is no direct tax on Beer brewed in New Zealand. The following ingredients, however, pay as follows:—

Hops	3d. per lb.
Malt	1s. 6d. per bushel