Hi Robin,
  Thanks for your reply.  We were aware that the 24% (or 23) was a rather
extreme example - our footnote as currently configures reads "Today, a
significant portion of the national budgets of some developing countries
comes from alcohol taxes -- in an extreme instance 24 per cent, more
usually 2 to 4 per cent -- providing a reminder of how large alcohol
taxation could figure in government budgets prior to the twentieth-century
growth of income, corporative, and sales taxes: see..."  In some of the
early modern economies treated in our anthology, taxes or license fees on
alcoholic beverages could make up 50% of state income.  During the 30
Years' War in Augsburg they got up to over 75% (only in one year - also an
extreme case).  In most rural economies that weren't wine-producing
regions, I think, the rate would have been closer to what it is in
developing countries today - i.e., 2-5%.  But research exists only on a few
places.
cheers,
Ann