the Excise Act and subsequent amendments; the Interim and Final Reports of the Royal Commission on Customs and Excise; agreements concluded at the Imperial Economic Conference of 1932; regulations governing the licensing of distilleries, the manufacture and storage of distilled spirits, and their importation and exportation; and correspondence regarding import duties and excise taxes, tariff revisions and amendments to tax laws, provincial liquor control board mark-ups, statistical comparisons of taxes on domestic and imported whisky