TEA AS A SOURCE OF REVENUE.
Tea heavily taxed--How it was adulterated in the "Good Old
Times"--Efforts to secure a reduction in the duty--Why crime and
ignorance prevail--Mr. Disraeli's proposal to reduce the duty on tea,
opposed by Mr. Gladstone--Mr. Gladstone's legislation--The Chancellor
of the Exchequer memorialized to reduce the duty on Indian tea--The
annual expenditure on tea--Professor Leoni Levi's estimate of its
consumption by the working classes.
Tea had not been in use many years before the government discovered in
it a valuable means of replenishing the national exchequer. Accordingly
they passed a law, in 1660, imposing a duty of eightpence per
gallon on all tea made and sold in coffee-houses, which were visited
twice daily by officers. It would occupy too much space to describe
subsequent legislation, but the subject appears at times to have been
almost as perplexing as the liquor traffic to the various governments.
The tea duties have, however, always been excessively heavy, and it is
therefore not surprising that a great deal of smuggling was carried
on in the "Good Old Times," and that deceptions were practised to a
very large extent by unscrupulous tea-dealers. Parliament at last
interfered. In the reign of George II. an Act of Parliament recites
that "several ill-disposed persons do frequently fabricate, dye, or
manufacture very great quantities of sloe-leaves, liquorice-leaves, and
the leaves of tea that have before been used, or the leaves of other
trees, shrubs, or plants, in imitation of tea, and do likewise mix,
colour, stain and dye such leaves with terra japonica, sugar, molasses,
clay, logwood and with other ingredients, and do sell and vend the same
as real tea, to the prejudice of the health of his Majesty's subjects,
the diminution of his revenue, and to the ruin of the fair trader." The
Act then declares, "that the dealer in and seller of such sophisticated
teas shall forfeit the sum of ten pounds for every pound-weight." In
a report of the Committee of the House of Commons, in 1783, it is
stated that "the quantity of fictitious tea annually manufactured
from sloe, liquorice, and ash-tree leaves, in different parts of
England, to be mixed with genuine teas, is computed at four millions
of pounds, and that at a time when the whole quantity of genuine tea
sold by the East India Company did not exceed more than six millions
of pounds annually." The Act does not seem, however, to have done much
to check the evil, for in the year 1828 the existence of several tea
manufactories was disclosed, the penalties for defrauding the revenue
amounting in one case to 840_l._ It is impossible to estimate the
amount of smuggled tea consumed, but the official accounts indicate a
large consumption.
[Illustration: TEA-TASTING IN CHINA.]
It appears that from 1710 to 1810 not fewer than 750,219,016 lbs.
of tea were sold at the East India Company's sales, the value of which
was 129,804,595_l._ The duty alone amounted to 104,856,858_l._ In 1828
the revenue amounted to 3,302,252_l._ The exclusive right of trading in
tea, so long enjoyed by the East India Company, terminated on the 22nd
of April, 1834, when an alteration was made in the method of collecting
the dues. Under the old system a tax was levied on the value of the
tea; but under the new it was levied upon the weight and quality, the
duties ranging from 1_s._ 6_d._ on Bohea, and 3_s._ on Pekoe and other
kinds.[7]
The transfer did not, however, secure the approval of the tea-dealers,
who continued to petition Parliament for a reduction of the duty.
A society was formed at Liverpool with this object in view, and in
1846 its officers published a letter addressed to Sir Robert Peel,
contending that, as tea was an object of the first importance to
the labouring classes, "the duty on it should be such in amount and
principle as to induce the greatest consumption." The memorialists
argued:--
"That the duties have been imposed without any reference to the
encouragement of its consumption; that the quantity required by
the public for their wants and comforts has never entered into the
consideration of the legislature; that all they have looked to has
been to get a certain amount of revenue from tea, treating it,
important as it is to the people's sustenance and well-being, as a
subject unworthy of consideration, _per se_, and for their benefit;
that it has been taxed from time to time, heavier and heavier, as its
consumption increased; so that, looking at the changes which have
taken place in these duties, it would appear as if their object had
been to check, if not altogether destroy, the use of tea amongst us,
as though it were a poisonous or noxious thing, a species of opium,
which, on moral and political grounds, ought to be prohibited. The
memorialists found, by a return to an order of the House of Commons,
dated the 11th of February, 1845, that in 1784 the tax was 12-1/2 per
cent.; in 1795 it was raised to 20 per cent.; in 1797 to 20 per cent.
under 2_s._ 6_d._ per lb., and 30 per cent. at and above that price;
in 1798 to 20 and 35 per cent. respectively; in 1800 to 20 and 40
per cent.; in 1801 to 20 and 50 per cent.; in 1803 to 65 and 95 per
cent.; in 1806 to 96 per cent. on all prices; and in 1819 to 96 per
cent. under 2_s._ per lb., and 100 per cent. at and above that price,
continuing to the termination of the company's charter. In 1834, the
trade being thrown open, the duty was attempted to be levied according
to a scale which was supposed to mark quality, being 1_s._ 6_d._ per
lb. on the lowest tea, 2_s._ 2_d._ per lb. on the middle, and 3_s._
per lb. on the finest kinds. This scale was also constructed on the
principle of taxing as near as may be the article with an average
duty of 100 per cent., but was abandoned in 1836, and succeeded by a
uniform duty of 2_s._ 1_d._ per lb. until 1840, when the additional
5 per cent. imposed on all Customs duties brought it up to 2_s._
2-1/4_d._ per lb."
In the following year, 1846, a towns' meeting was held at Liverpool for
the purpose of "taking into consideration the measures which should
be adopted to procure as speedily as possible a material reduction of
the present duty on tea." A resolution was passed declaring the duty
of 2_s._ 2_d._ exorbitant, impolitic, and oppressive. In supporting
a resolution that a reduction of duty would remove inducements to
intemperance and thereby diminish crime, an employer of labour felt
assured that if the legislature would cheapen tea, coffee, sugar, and
soap, it would give the means of prolonging lives instead of shortening
them, and keep a man at his own fireside instead of his going to the
tavern, with the ten thousand evils in its train. The speaker, however,
caused considerable amusement when he expressed the opinion that if
the Irish population could get tea at a cheap rate, they would, to a
considerable extent, abandon whisky. Put a cup of tea and a glass of
whisky side by side, we venture to say that ninety-nine out of every
hundred Irishmen would prefer the whisky. "An Irishman," says Dr. Pope,
"was requested by a lady to do some work for her, which he performed to
her complete satisfaction. 'Pat,' she said, 'I'll treat you.' 'Heaven
bless your honour, ma'am,' says Pat. 'What would you prefer? A pint of
porter or a tumbler of grog?' 'Well, ma'am,' says Pat, 'I don't wish
to be troublesome, but I'll take the one awhilst you're making the
other.'" This is, we fear, a type of the average Irishman, whose love
of whisky is the greatest blot upon his character.
Notwithstanding the great outcries against the Government duty, the
consumption of tea steadily increased, and in 1844 the duty alone
amounted to 4,524,193_l._ There were, it must be admitted, some
inequalities in the system of taxation. The question attracted the
notice of Mr. Leitch Ritchie (then editor of _Chambers's Journal_), who
suggested that the moral reform and social improvement for which the
present age is remarkable have had their basis in--tea. But if Great
Britain is so large a consumer of tea, why, he asks, "do crime and
ignorance still prevail amongst the body of the people? Because," he
answers, "the poorer classes still drink bad tea, imitation tea, or no
tea at all. The tea that is now in bond at tenpence pays a duty of two
shillings and a penny, while the tea that is sold in bond at several
shillings pays no more. Thus the poor are charged at least three times
more, according to value, than the rich." An illustration of this
anomaly was given by a speaker at a second meeting held at Liverpool
in 1848, for the purpose of securing a reduction in the duties. "Tea,"
says the speaker, "must be considered in a two-fold light, not merely
as an article of luxury to some, but as an article of necessity to
all classes of her Majesty's subjects. But do all classes procure this
necessity on equal terms? No; for though it is in general use with the
peer as well as the peasant, we yet find the same duties levied on teas
of the lowest as on teas of the highest description."
It was urged by those who defended the policy of the Government that
tea was a stimulant, and that therefore it was injurious. "We admit
the fact," said the Rev. Dr. Hume, "but we strenuously deny the
inference. A stimulant is not necessarily injurious, though the more
violent always are. Heat is a stimulant, and so is water in particular
circumstances; food is a stimulant; the light of heaven is a stimulant,
whether in animal or in vegetable nature, and so is the beaming
countenance and kindling heart of a sympathetic friend."
Neither meetings nor memorials, however, seemed to have any influence
with the Government; but in 1852 Mr. Disraeli proposed to reduce the
duty on tea to 1_s._ 10_d._, and ultimately to 1_s._, the reduction
to be spread over six years. This reduction, with other reductions
of the dues on shipping and the malt tax, would have involved a loss
of more than 3,000,000_l._, to supply which, he proposed, among other
things, to impose the income tax on industrial incomes over 100_l._
His proposals were, however, strongly opposed by Mr. Gladstone, and
rejected by a large majority. When, however, Mr. Gladstone returned to
power, in 1853, he proposed the very same reductions which he had when
out of office rejected. He proposed to reduce the duty to 1_s._ 10_d._
during the following year, and by 3_d._ a year until the limit of
1_s._ was reached. Including reduction of other taxes, the loss to the
revenue would have amounted to 5,315,000_l._, which he proposed to meet
by renewing the income tax for seven years, extending the stamp duties,
and increasing the duty on spirits; but owing to the Crimean War the
proposed reduction was not effected. The expenses of this war were so
heavy, amounting to 70,000,000_l._, that the duty on tea was increased
3_d._ a pound.
When the war was over, Mr. Gladstone desired that the added duties
on tea, sugar, and other necessaries of life, should be taken off;
but on the 6th of March, 1857, "the Chancellor of the Exchequer, Sir
George Lewis, announced a modification of the Budget resolutions so
far as the tea duties were concerned, and proposed that the amount of
the tax, which he had arranged for three years, should be applicable
for one year only. Mr. Gladstone moved an amendment to the effect
that after April 5, 1857, the duty should be 1_s._ 3_d._, and after
the 5th of April, 1858, 1_s._ The amendment was negatived by 187 to
125, and the Chancellor of the Exchequer's resolution, fixing the duty
at 1_s._ 5_d._ was carried." In 1865 the duty was reduced to 6_d._
under Mr. Gladstone's Government, and at this figure it remains. But
the attention of the Chancellor of the Exchequer has recently been
called to the disadvantage under which the Indian tea-industry is
placed by the imposition of the English Customs duty of 6_d._ per
lb. on all tea imports, and the object of the memorialists was to
induce him to consider the expediency of abolishing or modifying this
duty when framing his financial budget. It was pointed out that the
Indian tea-industry is greatly in want of such relief, as evidenced by
recent Calcutta reports showing the market value of the shares of the
joint-stock tea companies.
Out of a total of 116 companies forty-six only gave any dividend on
the crop of 1882, and of these forty-six only twenty paid over five
per cent. Of the seventy which gave no dividend not a few have paid
nothing for several years, and many are struggling on under the incubus
of borrowed capital, with the hope of improvement in the markets, the
cause of this depression being directly traceable to the heavy fall in
prices during the last few years. The opinion was expressed that if the
trade could be relieved of the present heavy tax of from 50 to 100 per
cent. on the value, it might be fairly assumed that a reduction of,
say, 4_d._ per lb. to the consumer would lead to a large increase in
the consumption, and leave a return of the remaining 2_d._ per lb. more
to the producer, which would in many cases prove a working profit to
gardens now being carried on at a loss.
Reference was also made to the argument, of which doubtless the
Chancellor of the Exchequer is aware, that inasmuch as the average
value of Indian teas is higher than that of China teas, the present
duty weighs more heavily on the latter, and consequently that its
abolition would deprive the Indian importer of a certain amount of
protection; but at the same time the opinion was expressed that a
general reduction of prices to the consumer all round would induce
on the part of the public a more general preference for the superior
quality of the Indian produce, and that the increased demand for
it thereby engendered would more than counterbalance any loss of
protection which might be sustained.
As will be seen from the following table of the duties, the consumers
of tea contribute very largely to the revenue of the country:--
£.
1874 3,248,446
1875 3,568,634
1876 3,706,831
1877 3,723,147
1878 4,002,211
1879 4,162,221
1880 3,698,338
1881 3,865,720
1882 3,974,481
1883 4,230,341
----------
38,180,376
The annual expenditure on tea amounts to about 11,000,000_l._ Large
as this amount appears, it sinks into insignificance when compared
with the expenditure upon intoxicating drinks. During the last year
it amounted to no less than 125,477,275_l._ There are few who would
regret to see this formidable amount reduced to a fourth of its present
dimensions; and no one surely will deny that if everybody drank tea,
instead of alcoholic drinks, a great reform in the habits of the people
would take place. Drunkenness, and its attendant evil, pauperism, would
cease; plenty would take the place of poverty, joy for sadness, health
for sickness; and happiness would reign throughout the land.
Reference has already been made to the fact that England stands next
to China as the greatest tea-drinking nation; and it appears that
the working classes consume the largest proportion of tea imported.
Professor Leoni Levi compiled in 1873 an elaborate estimate of the
amount of taxation falling on the working classes of the United
Kingdom; and in his report he shows that from consumption of tea alone
they contributed 2,200,000_l._ to the revenue, as against 900,000_l._
by the middle and upper classes. At the present time, however, the
working classes contribute over 3,000,000_l._ as their proportion of
the duty upon tea. A clearer light is thrown upon their contributions
to the national exchequer by the following table showing the proportion
for every pound of taxes paid from each item:--
+---------------------------------++----------------------------------+
| As falling on the Working || As falling on the Middle and |
| Classes. || Upper Classes. |
+---------------------------------++----------------------------------+
| _s._ _d._ || _s._ _d._ |
| Spirits 7 5 || Local taxes, land, |
| Malt 3 0 || houses, &c. 7 0 |
| Tobacco 3 0 || Stamps 3 3 |
| Local taxes and houses 2 9 || Income-tax 3 0 |
| Tea 1 5 || Spirits 1 10 |
| Sugar 1 0 || Malt 0 9 |
| Licences 0 9 || Tobacco 0 9 |
| Other taxes 0 8 || Sugar and tea 1 0 |
| || Land and houses 0 10 |
| || Wine 0 7 |
| || Other taxes 1 0 |
| -------- || -------- |
| Total £1 0 0 || Total £1 0 0 |
+---------------------------------++----------------------------------+
The Professor classes tea as a necessary, but confesses that it
is difficult to define whether certain articles in daily use are
necessaries or luxuries. Many articles, he points out, such as white
bread, tea, sugar, which not long ago were considered luxuries, are
now, with the improved condition of the people, regarded as absolute
necessaries. He refers, in particular, to the effect of indirect taxes
in greatly enhancing the cost of the taxed article to the consumer.
"The wholesale import price of tea, for example, may be 1_s._ a pound,
and upon this there is 6_d._ duty. But immediately as it passes from
the importer to the dealer, and from the dealer to the retailer, the
whole price, duty paid, is charged first with ten, and then with thirty
per cent. to meet expenses and profits of trade, whereby the retail
price is increased probably from 2_s._ to 3_s._ 6_d._ or 4_s._ per lb.
This trading, therefore, constitutes so much extra tax, and it is a
tax which the working classes pay to the middle and higher classes,
through whose hands such articles pass." Whether we shall ever have a
free breakfast-table, it is impossible to say; but if the tax on tea
were abolished, it is obvious that it would be necessary to impose some
other tax, probably even more objectionable.
FOOTNOTE:
[7] _Hyson_ means before rain, or flourishing spring; therefore it is
often called "young Hyson." "Hyson Skin" is composed of the refuse
of other kinds, the native term being "tea-skins." Refuse of still
coarser descriptions is called "tea-bones." _Bohea_ is the name of the
hills in the region where it is gathered. _Pekoe_, or _Poco_, means
"white hair," or the down of tender leaves; _Powchong_, "folded plant;"
_Souchong_, "small plant." _Twankay_ is the name of a river in the
region where it is bought. _Congo_, from a term signifying "labour,"
for the care required in its preparation.--"_Notes and Queries_,"
_Third Series_, vi. p. 264.
INDEX.
Abernethy, Dr., 51.
Ackworth School, 13.
Aikin, Dr., 12.
Alcohol and endurance, 72, 75.
Alcohol and genius, 80, 91, 94.
Ale, use of, 12, 73, 101.
American Health and Temperance Association, 118.
Animals, experiments upon, 111, 117.
Anti-Corn-Law League, 40, 102.
Anti-Teapot Society, 120.
Apprentices, 13.
Arctic weather, 67.
Artists and temperance, 42.
Assam tea, 19, 20, 22.
_Band of Hope Chronicle_, 39.
Banks, Collingwood, 42.
Barnett, Miss, 132.
Beer-gardens, 10.
Beer, use of, 12, 73, 101.
Betel, 107.
Beverley, Dr., 74.
_Blackwood's Magazine_, 102.
Blue Ribbon meetings, 35.
Blyth, Dr. Wynter, 72.
Boswell, 81, 82.
Botanical Gardens, 19.
Bowles, 84.
Bright, John, 13.
Brotherton, Joseph, 39.
Bryant, William Cullen, 93.
Buckle, 66, 93, 119.
Burns, 80.
Byrom, John, 13.
Cakes and tea, 9.
Camellia, the, 18.
Capel, Hon. Reginald, 60.
Carlyle, Dr. Alexander, 8.
Carlyon, Dr., 52.
Catherine, Princess, 6.
Centlivre, Mrs., 5.
Ceylon tea, 21.
Chadwick, Rev. Dr., 99.
Chambers, Dr. King, 18, 60, 63.
_Chambers's Journal_, 143.
Chapel-debts, 44.
Charles II., 6.
China, use of tea in, 17, 50, 58, 59, 63.
Chinese ballads, 27.
Chocolate, 5.
Christmas tea-parties, 36, 45.
Clarendon, Lord, 7.
Clemenceau, M., 101.
Clifford, Rev. Dr., 95.
Cobden, 101.
Coffee, 5, 97, 98, 133.
Coffee taverns, 55.
Coleridge, Hartley, 102.
Converted drunkards as water-carriers, 35.
Cornwall, Barry, 84.
Couplet, Le Père, 7.
Cowper, 53, 103.
Crimean War, 145.
Curing tea, 28.
Curtis, Dr. J. H., 38.
Cycling, 72.
_Daily News_, 69.
_Daily Telegraph_, 55.
Dean of Bangor, 124.
Defoe, 5.
De Quincey, 91, 92.
"Dictionary of Statistics," 17.
Dilke, Sir Charles, 101.
Dinner-parties, 102.
Disraeli, Mr., 144.
Diurnal of Thomas Rugge, 4.
"Doctors differ," 132.
Dowden, Professor, 95.
Drunkards, converted, 35.
Drunkenness, uses of, 108.
Dutch physician, advice of a, 106.
Dyer, George, 84.
Dyspepsia, cause of, 61.
East India Company, 2, 19, 106, 136.
Epping butter, 9.
Everett, Professor, 97.
Favy's, Mr., tea, 7.
Ferguson, Dr., 132.
Fortune, Mr., 63.
Francis, James, 71.
Garland, T. Bland, 75.
Garway, Thomas, 2, 3, 4, 5.
Genius, 80.
Gladstone, Mr., 100, 145, 146.
Goadby, E., 101.
Good Health Publishing Company, 118.
Gout, 112.
Great Northern Railway, 60.
"Grecian," the, 11.
Gregson, Gelson, 70.
Gunter's, 11.
Habit, force of, 12.
Hamerton, Philip Gilbert, 83, 97.
Hanway, Jonas, 82, 116.
Harrowgate, mode of living at, 8.
Hartley, Rev. J. G., 43.
Harvest-field, tea in, 1, 75.
Hawkins, Sir John, 83.
Hazlitt, 86.
Headache, 94.
Healths, drinking, 71.
_Herald of Health_, 119.
Hogarth, 15.
Hogg, James, 79.
_Hong-Kong Telegraph_, 71.
Hop-pickers, 27.
Howitt, William, 93, 133.
Hume, Rev. Dr., 144.
Hutton, William, 133.
Hymns, tea-meeting, 41, 42, 43.
Indian tea, 19, 24, 147.
Inglefield, Dr., 67.
Inman, Dr., 66, 99.
Intoxicating drink, 149.
Invalids' tea, 63.
Isle of Man, tea-drinking in, 1, 39.
_Isle of Man Temperance Guardian_, 36.
Jackson, Dr., 66.
Jameson, Dr., 22.
Johnson, Dr., 80, 83.
Jonathan's coffee-house, 5.
Journalist, the, 80.
Kant, 91.
Kettle, the national, 53.
Knight, Charles, 2.
Ladies, extravagance of, 33.
Lamb, Charles, 88.
_Lancet_, the, 129.
Lansdell, Rev. Dr., 57, 58, 63.
_Leeds Mercury_, 40.
Lettsom, Dr., 116.
Levi, Leoni, 149.
Lewis, Sir George, 145.
Linnæus, 18.
Liquor traffic, 135.
Literary composition, 92.
Livesey, Joseph, 34.
London Athletic Club, 74.
Lung, Kien, 50.
Lytton, Bulwer, 91.
Maclise, 97.
Malaria, 67.
Manchester, use of tea in, 12.
Mantegazza, 131.
Martin, Montgomery, 6.
Martineau, Harriet, 97.
Mary-le-Bon Gardens, 9.
McCarthy, Justin, M.P., 94.
Michôd, C. J., 74.
Midland Railway, 60.
Mitford, Miss, 88.
_Moral Reformer_, 41.
Motley, 91.
Mountain-climbing, 74.
Mulhall, 17.
National Health Society, 132.
Nervous excitability, 97.
Newbury Chamber of Agriculture, 75.
Nightingale, Miss, 64.
_Notes and Queries_, 120, 139.
Palmerston, Lord, 100.
Parkes, Professor, 67.
Parliament petitioned, 139.
Patmore, 86.
Pedestrianism, 72, 94.
Peel, Sir Robert, 139.
Pepys, 1, 2.
Percival's "Account of Ceylon," 21.
Poets, fare of, 88.
Poets, licence of, 51.
Poore, Dr., 61, 100, 129, 133.
Poorson, Dr., 80.
Pope, Dr. Joseph, 51, 142.
Prentice, Archibald, 40.
_Preston Temperance Advocate_, 37, 39.
Preston Temperance Society, 34.
Priests as tea-gatherers, 25.
Public-houses, 10.
Quaker School, 13.
Queen, the, 71.
Race, deterioration of the, 109.
Railway stations, tea at, 56, 60.
Read's _Weekly Journal_, 8.
"Recreative Science," 50.
Rhind, Dr., 22.
Ritchie, Leitch, 143.
Rolleston, Professor, 118.
Rose, Sir Philip, 78.
Royalty, influence of, 6.
Rugge, Thomas, 4.
Rum-punch, 80.
Russia, tea in, 19, 56, 57, 59.
Scandal, 119.
Scotland, 84.
Servants, use of tea by, 8.
Sheldrick, R. N., 46.
Sherlock, F., 81.
Siam, tea in, 50.
Sigmond, Dr., 47, 53, 59.
Sims, G. R., 80, 95, 100.
Sinclair, Dr., 117.
Smith, Dr. Edward, 15, 18, 30, 61.
Soldiers, tea for, 67, 68, 69, 70.
Solly, Rev. Henry, 97.
South Sea Bubblers, 6.
Southey, 79.
Spirits, value of, 68.
_St. James's Gazette_, 128.
Stables, Dr. Gordon, 83.
Stimulants, necessity of, 129.
Swift, Dean, 6.
Tea a cause of intemperance, 116.
Tea a poison, 111, 117.
Tea adulterated, 135.
Tea and cake, 9.
Tea as a revolutionary agent, 47.
Tea as a stimulant, 79.
Tea, benefits of, 3, 16, 47, 70, 99, 102, 106, 130, 131.
Tea, cold, 78.
Tea, consumption of, 16.
Tea, cultivation of, 18, 19, 22.
Tea, evils of, 61, 82, 98, 107, 111, 114.
Tea-farms, 22, 25.
Tea-fights, 45.
Tea for invalids, 64.
Tea-gardens, 9.
Tea in the harvest-field, 75.
Tea-meeting fare, 45, 46.
Tea-meeting hymns, 41, 42, 43.
Tea-meetings, 33.
Tea, methods of curing, 28.
Tea, methods of making, 37, 49, 58.
Teapots, 33, 53.
Tea, price of, 4, 11, 58.
Tea-tasting, 31.
Tea, taxation of, 135, 142, 148, 151.
Tea unnecessary, 99.
Tea _versus_ beer, 74, 128.
Tel-el-Kebir, 69.
Terry, Miss Ellen, 97.
Thompson, Henry, 14.
Toasts, 7.
"Tom's Coffee-house," 11.
Trusler's, Mr., daughter, 9.
Twining, Thomas, 10.
Tyerman, Rev. L., 113.
Urn, tea, condemned, 53.
Vegetarian Society, 46.
Walford, E., 10.
Waller, Edmund, 6.
Wesley, John, 83, 113.
Weston, Edward Payson, 74.
Weston, Miss, 71.
Whisky, 142.
Whitby, 11.
Willes, Admiral, 71.
Williams, Dr. Wells, 25.
Williams, Mattieu, 108.
Williams, Mrs., 81.
Wolseley, Sir Garnet, 69.
Women, employment of, 23, 26, 27.
Women, tea injurious to, 61, 109, 119, 120, 132.
Wordsworth, 88.
BROWN AND POLSON'S CORN FLOUR
_FOR THE NURSERY_.
In ordinary cases the only suitable food for young infants is milk.
So soon, however, as some solid addition to the liquid food becomes
desirable, there is nothing better for the purpose than BROWN AND
POLSON'S CORN FLOUR. Its principal function is to supply heat. It
also contributes to the formation of fat, so essential to life at all
stages, but especially to the earlier.
* * * * *
BROWN AND POLSON'S CORN FLOUR
_FOR THE FAMILY TABLE_.
In the hands of an accomplished cook there is no known limit to the
variety of delicate and palatable dishes which may be produced from
BROWN AND POLSON'S CORN FLOUR.
It is equally susceptible of plain and simple treatment for ordinary
domestic purposes, and one of its chief recommendations is the facility
with which it may be prepared.
Boiled with milk, and with or without the addition of sugar and
flavouring, it may be ready for the table within fifteen minutes; or,
poured into a mould and cooled, it becomes in the course of an hour
a Blanc-mange, which, served with fresh or preserved fruit, will be
acceptable at any meal.
Add sultanas, raisins, marmalade, or jam of any kind, and in about the
same time it is made into an excellent Baked Pudding. To which may be
added:--Take care to boil with milk, when so required, for _not less
than eight minutes_.
* * * * *
BROWN AND POLSON'S CORN FLOUR
_FOR THE SICK ROOM_.
The properties of BROWN AND POLSON'S CORN FLOUR are identical with
those of arrowroot, and it is in every respect equal to the costliest
qualities of that article.
The uses of arrowroot in the sick-room are not only matter of
tradition, but of every-day experience, and there can be but few
persons who are not acquainted with its uses as an important ally to
medical treatment.
BROWN AND POLSON'S CORN FLOUR claims to serve the same purposes, with
at least equal acceptance and at considerably less cost, and therefore
offers the facility of freer use to a larger public.
It has received from medical and scientific authorities the highest
testimonials to its purity and serviceableness; it is largely used in
Hydropathic and other Institutions throughout the Kingdom, and its
export to all foreign parts has long given it a world-wide reputation.
GEO. LAMPARD,
OF
44, BISHOPSGATE STREET,
AND
_13, KING WILLIAM STREET, E.C._,
SENDS FREE BY POST
SAMPLES AND PRICE LIST
OF VERY CHOICE
TEAS AND COFFEES.
ESTABLISHED 160 YEARS.
* * * * *
TRANSCRIBER'S NOTES
Minor punctuation errors repaired.
Italic text is denoted by _underscores_
p37 where those cannot be bad. replaced with
where those cannot be had.