It is not possible to give
a categorical answer to this question by reason of the variation which exists between the provinces.
A break-down of each dollar paid for the purchase of a wellr-known brand- of spirits in one of the provinces discloses the following distribution, which may perhaps be taken as approximating the average:
(a) To the dominion government
for duty and taxes 41c(b) To the provincial liquor controlboard' 38c(c) To the distiller 21c
Beer is sold1 at such different prices and
under such variable systems of distribution as to make it difficult to strike an average which would represent a fair statement.
Subtopic: TAXES ON BEER AND SPIRITS