L.s.d.
In 1772, the old malt tax produced722,0231111
The additional356,77679¾
In 1773, the old tax produced561,62737½
The additional278,650153¾
In 1774, the old tax produced624,614175¾
The additional310,74528½
In 1775, the old tax produced657,35708¼
The additional323,785126¼
——————————
4)3,835,580120¾
——————————
Average of these four years958,895303⁄16
——————————
In 1772, the country excise produced1,243,12053
The London brewery408,26072¾
In 1773, the country excise1,245,80833
The London brewery405,4061710½
In 1774, the country excise1,246,373145½
The London brewery320,601180¼
In 1775, the country excise1,214,58361¼
The London brewery463,67070¼
——————————
4)6,547,832192¼
——————————
Average of these four years1,636,95849½
To which adding the average malt-tax, or958,895303⁄16
——————————
The whole amount of those different taxes comes out to be2,595,8537911⁄16
——————————
But, by trebling the malt tax, or by raising it from six to eighteen shillings upon the quarter of malt, that single tax would produce2,876,685909⁄16
A sum which exceeds the foregoing by280,8321214⁄16
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 L.3083 : 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. 102⁄3d.[73]
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.
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