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By Root 2055 0

the whole amount of the duties upon malt, beer, and ale cannot be estimated at less than twenty-four or twenty-five shillings upon the produce of a quarter of malt. But by taking off all the different duties upon beer and ale, and by tripling the malt-tax, or by raising it from six to eighteen shillings upon the quarter of malt, a greater revenue, it is said, might be raised by this single tax than what is at present drawn from all those heavier taxes.

£ s. d.

In 1772, the old malt-tax produced . .

722,023 11 11

The additional . . .

356,776 7 9 3/4

In 1773, the old tax produced . .

561,627 3 7 1/2

The additional . . .

278,650 15 3 3/4

In 1774, the old tax produced . . .

624,614 17 5 3/4

The additional . . .

310,745 2 8 1/2

In 1775, the old produced . . . .

657,357 0 8 1/4

The additional . . .

323,785 12 6 1/4

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4)3,835,580 12 0 3/4

————————

Average of these four years . .

958,895 3 0 3/16

————————

In 1772, the country excise produced

1,243,128 5 3

The London brewery . .

408,260 7 2 3/4

In 1773, the country excise . . .

1,245,808 3 3

The London brewery . . .

405,406 17 10 1/2

In 1774, the country excise . . .

1,246,373 14 5 1/2

The London brewery . . .

320,601 18 0 1/4

In 1775, the country excise . . .

1,214,583 6 1

The London brewery . . .

463,670 7 0 1/4

————————

4)6,547,832 19 2 1/4

————————

Average of these four years . .

1,636,958 4 9 1/2

To which adding the average malt-tax, or

958,895 3 0 3/16

————————

The whole amount of those different taxes comes out to be . . . . .

2,595,853 7 9 11/16

————————

But by tripling the malt-tax, or by raising it from six to eighteen shillings upon the quarter of malt, that single tax would produce . . . . .

2,876,685 9 09/16

A sum which exceeds the foregoing by

280,832 1 2 14/16

Under the old malt-tax, indeed, is comprehended a tax of four shillings upon the hogshead of cyder, and another of ten shillings upon the barrel of mum. In 1774, the tax upon cyder produced only £3083 6 s. 8d. It probably fell somewhat short of its usual amount, all the different taxes upon cyder having, that year, produced less than ordinary. The tax upon mum, though much heavier, is still less productive, on account of the smaller consumption of that liquor. But to balance whatever may be the ordinary amount of those two taxes, there is comprehended under what is called the country excise, first, the old excise of six shillings and eightpence upon the hogshead of cyder; secondly, a like tax of six shillings and eightpence upon the hogshead of verjuice; thirdly, another of eight shillings and ninepence upon the hogshead of vinegar; and, lastly, a fourth tax of elevenpence upon the gallon of mead or metheglin: the produce of those different taxes will probably much more than counterbalance that of the duties imposed by what is called the annual malt tax upon cyder and mum.

Malt is consumed not only in the brewery of beer and ale, but in the manufacture of low wines and spirits. If the malt tax were to be raised to eighteen shillings upon the quarter, it might be necessary to make some abatement in the different excises which are imposed upon those particular sorts of low wines and spirits of which malt makes any part of the materials. In what are called malt spirits it makes commonly but a third part of the materials, the other two-thirds being either raw barley, or one-third barley and one-third wheat. In the distillery of malt spirits, both the opportunity and the temptation to smuggle are much greater than either in a brewery or in a malt-house; the opportunity on account of the smaller bulk and greater value of the commodity, and the temptation on account of the superior height of the duties, which amount to 3s. 10 2/3d.1 upon the gallon of spirits. By increasing the duties upon malt, and reducing those upon the distillery, both the opportunities and the temptation to smuggle would be diminished, which might occasion