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liable to the visit or examination of the tax…gatherer； but in
this case the family must compound at 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 liquors consumed by the members of the family
make but a small part of the consumption 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 beer and ale
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 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。
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 L3083 6s。 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。
L 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 tax produced 657；357
0 8 1/4
The additional 323；785 12
6 1/4
…
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
11/19
… 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
0 9/16 A sum which exceeds the foregoing by 280；832
1 2 14/16
Malt is consumed not only in the brewery of beer and ale；
but in the manufacture of 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。* 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 a still further
augmentation of revenue。 * 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。
It has for some time past been the policy of Great Britain
to discourage the consumption of spirituous 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。
Spirituous 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