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seven shillings and sixpence a-head for the tax. Seven shillings

and sixpence are equal to the excise upon ten bushels of malt; a

quantity fully equal to what all the different members of any

sober family, men, women, and children, are, at an average,

likely to consume. But in rich and great families, where country

hospitality is much practised, the malt liqours consumed by the

members of the family make but a small part of the consmnption of

the house. Either on account of this composition, however, or for

other reasons, it is not near so common to malt as to brew for

private use. It is difficult to imagine any equitable reason, why

those who either brew or distil for private use should not be

subject to a composition of the same kind.

 

A greater revenue than what is at present drawn from all the

heavy taxes upon malt, beer, and ale, might be raised, it has

frequently been said, by a much lighter tax upon malt; the

opportunities of defrauding the revenue being much greater in a

brewery than in a malt-house ; and those who brew for private use

being exempted from all duties or composition for duties, which

is not the case with those who malt for private use.

 

In the porter brewery of London, a quarter of malt is commonly

brewed into more than two barrels and a-half, sometimes into

three barrels of porter. The different taxes upon malt amount to

six shillings a-quarter ; those upon strong ale and beer to eight

shillings a-barrel. In the porter brewery, therefore, the

different taxes upon malt, beer, and ale, amount to between

twenty-six and thirty shillings upon the produce of a quarter of

malt. In the country brewery for common country sale, a quarter

of malt is seldom brewed into less than two barrels of strong,

and one barrel of small beer ; frequently into two barrels and

a-half of strong beer. The different taxes upon small beer amount

to one shilling and fourpence a-barrel. In the country brewery,

therefore, the different taxes upon malt, beer, and ale, seldom

amount to less than twenty-three shillings and fourpence,

frequently to twenty-six shillings, upon the produce of a quarter

of malt. Taking the whole kingdom at an average, therefore, the

whole amount of the duties upon malt, beer, and ale, cannot be

estimated at less than twentyfour or twentyfive shillings upon

the produce of a quarter of malt. But by taking off all the

different duties upon beer and ale, and by trebling the malt tax,

or by raising it from six to eighteen shilling’s 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.

 

In 1772, the old malt tax produced……… �722,023: 11 : 11

The additional….�356,776: 7 : 9�

In 1775, the old tax protluced……. …… �561,627: 3 : 7�

The additonal… �278,650: 15 : 3�

In l774, the old tax produced ………… �624,614: 17 : 5�

The additional….�310,745: 2 : 8�

In 1775, the old tax produced ……. …..�657,357: 0 : 8�

The additional….�323,785: 12 : 6�

�5,855,580: 12 : 0�

Average of these four years ………….. �958,895: 3 : 0

 

In 1772, the country excise produced…….�1,243,120: 5 : 3

The London brewery 408,260: 7 : 2�

In 1773, the country excise…………….�1,245,808: 3 : 3

The London brewery 405,406: 17 : 10�

In 1774, the country excise…………….�1,246,373: 14 : 5�

The London brewery 320,601: 18 : 0�

In 1775, the country excise…………….�1,214,583: 6 : 1�

The London brewery 463,670: 7 : 0�

4)�6,547,832: 19 : 2�

Average of these four years …………..�1,636,958: 4 : 9�

To which adding the average malt tax…….. 958,895: 3 : 0�

 

The whole amount of those different

taxes comes out to be……..�2,595,835: 7 : 10

 

But, by trebling 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 : 0

A sum which exceeds the

foregoing by…. 280,832: 1 : 3

 

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 �3,083:6:8. 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 amounted to 3s. 10 2/3d. upon the

gallon of spirits.{Though the duties directly imposed upon proof

spirits amount only to 2s. 6d per gallon, these, added to the

duties upon the low wines, from which they are distilled, amount

to 3s 10 2/3d. Both low wines and proof spirits are, to prevent

frauds, now rated according to what they gauge in the wash.}

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 a still further

augmentation of revenue.

 

It has for some time past been the policy of Great Britain to

discourage the consumption of spiritous liquors, on account of

their supposed tendency to ruin the health and to corrupt the

morals of the common people. According to this policy, the

abatement of the taxes upon the distillery ought not to be so

great as to reduce, in any respect, the price of those liquors.

Spiritous liquors might remain as dear as ever; while, at the

same time, the wholesome and invigorating liquors of beer and ale

might be considerably reduced in their price. The people might

thus be in part relieved from one of the burdens of which they at

present complain the most; while, at the same time, the revenue

might be considerably augmented.

 

The objections of Dr. Davenant to this alteration in the present

system of excise duties, seem to be without foundation. Those

objections are, that the tax, instead of dividing itself, as at

present, pretty equally upon the profit of the maltster, upon

that of the brewer and upon that of the retailer, would so far as

it affected profit, fall altogether upon that of the maltster ;

that the maltster could not so easily get back the amount of the

tax in the advanced price of his malt, as the brewer and retailer

in the advanced price of their liquor; and that so heavy a tax

upon malt might reduce the rent and profit of barley land.

 

No tax can ever reduce, for any considerable time, the rate of

profit in any particular trade, which must always keep its level

with other trades in the neighbourhood. The present duties upon

malt, beer, and ale, do not affect the profits of the dealers in

those commodities, who all get back the tax with an additional

profit, in the enhanced price of their goods. A tax, indeed, may

render the goods upon which it is imposed so dear, as to diminish

the consumption of them. But the consumption of malt is in malt

liquors; and a tax of eighteen shillings upon the quarter of malt

could not well render those liquors dearer than the different

taxes, amounting to twentyfour or twentyfive shillings, do at

present. Those liquors, on the contrary, would probably

become cheaper, and the consumption of them would be more likely

to increase than to diminish.

 

It is not very easy to understand why it should be more difficult

for the maltster to get back eighteen shillings in the advanced

price of his malt, than it is at present for the brewer to get

back twentyfour or twentyfive, sometimes thirty shillings, in

that of his liquor. The maltster, indeed, instead of a tax of six

shillings, would be obliged to advance one of eighteen shilling

upon every quarter of malt. But the brewer is at present obliged

to advance a tax of twentyfour or twentyfive, sometimes thirty

shillings, upon every quarter of malt which he brews. It

could not be more inconvenient for the maltster to advance a

lighter tax, than it is at present for the brewer to advance a

heavier one. The maltster does not always keep in his granaries a

stock of malt, which it will require a longer time to dispose of

than the stock of beer and ale which the brewer frequently keeps

in his cellars. The former, therefore, may frequently get the

returns of his money as soon as the latter. But whatever

inconveniency might arise to the maltster from being obliged to

advance a heavier tax, it could easily be remedied, by granting

him a few months longer credit than is at present commonly given

to the brewer.

 

Nothing could reduce the rent and profit of barley land, which

did not reduce the demand for barley. But a change of system,

which reduced the duties upon a quarter of malt brewed into beer

and ale, from twentyfour and twentyfive shillings to eighteen

shillings, would be more likely to increase than diminish that

demand. The rent and profit of barley land, besides, must always

be nearly equal to those of other equally fertile and equally

well cultivated land. If they were less, some part of the

barley land would soon be turned to some other purpose; and if

they were greater, more land would soon be turned to the raising

of barley. When the ordinary price of any particular produce of

land is at what may be called a monopoly price, a tax upon it

necessarily reduces the rent and profit of the land which grows

it. A tax upon the produce of those precious vineyards, of which

the wine falls so much short of the effectual demand, that its

price is always above the natural proportion to that of the

produce of other equally fertile and equally well cultivated

land, would necessarily reduce the rent and profit of those

vineyards. The price of the wines being already the highest that

could be got for the quantity commonly sent to market, it could

not be raised higher without diminishing that quantity ; and the

quantity could not be diminished without still greater loss,

because the lands could not be turned to any other equally

valuable

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