expensive wines and beers. Facility of collection and distribution of taxation over a larger class appear to be the grounds for the inclusion of the tea and coffee duties, which are further supported by the need for obtaining a contribution of, roughly speaking, over half the tax revenue by duties on commodities. The last consideration led, at the beginning of the 20th century, to the sugar tax and the temporary duties on imported corn and exported coal. As a support to the great divisions of income-tax, death duties, excise and customs, the stamps, fees and miscellaneous taxes are of decided service. A return of £9,000,000 was secured by stamp duties. So-called non-tax revenue largely increased, owing to the extension of the postal and telegraphic services. The real gain was not so great, as out of gross receipts of £22,000,000 over £17,500,000 is absorbed in expenses, while the carriage of ordinary letters seems to be the only profitable part of these services. Crown lands and rights (such as vintage charges) were of even less financial value. See also Economic history of Britain Finance Notes References Sources , the text here is substantially a copy of the 1911 article. The few sections of additional material are noted appropriately. Public finance of England Fiscal system Fiscal policy Fiscal system