As we understand it, the Chancellor does not tax spirits more heavily because of their intrinsic properties nor because of the categories of persons who consume spirits, but because he considers that spirits face market circumstances which allow them to bear heavier taxes.
Wine drinkers in the culturally Mediterranean departements of southern France have a rate of alcoholism and cirrhosis only one-quarter that of their northern compatriots who traditionally consume 'ardent spirits.'
Their findings, which were published in the journal Epidemiology, showed that the rate of sickness was lowest in those who had consumed large amounts of beer, wine or spirits.
Phyllis muttered, for she had never understood how anyone could consume so much hard spirits and be allowed to command a ship, much less a whole fleet of them.
Francis joined a team in dire need of a boost, in both morale and points, but his considerable skills seemed to be sucked into the same vortex that has consumed the Knicks' talents and spirits all season.
To rub salt into the wound, Nottingham explains to all assembled that, because I be a prisoner of Her Majesty, I cannot consume ardent spirits.
Looking into the glittering eyes of some of the survivors, the visitor thought that another and transcendent excitement consumed their minds and spirits.
You will get more from the evening if you have seen "Showgirls," and if you arrive in heightened spirits - having consumed heightened spirits.