842

THE NATURE AND CAUSES OF

to buy their beer, by little and. little, from the brewery or thealehouse. Malt, in the same maimer, that is made for theuse of a private family, is not liable to the visit or examinationof the tax-gatherer; but in this case the family must compoundat seven shillings and sixpence a head for the tax. Sevenshillings and sixpence are equal to the excise upon ten bushelsof malt; a quantity fully equal to what all the different mem-bers of any sober family, men, women, and children, are at anaverage likely to consume. But in rich and great families,where country hospitality is much practised, the malt liquorsconsumed by the members of the family make but a small partof the consumption of the house. Either on {recount of thiscomposition, however, or for other reasons, it is not near socommon to malt as to brew for private use. It is difficult toimagine any equitable reason why those who either brew ordistil for private use, should not be subject to a compositionof the same kind.

A greater revenue than what is at present drawn from allthe heavy taxes upon malt, beer, and ale, might be raised, ithas frequently been said, by a much lighter tax upon malt;the opportunities of defrauding the revenue being muchgreater in the brewery than in a malt-house ; and those whobrew for private use being exempted from all duties or con-position for duties, which is not the case with those who maltfor private use.

In the porter brewery of London , a quarter of malt is com-monly brewed into 'more than two barrels and a half, some-times into three barrels of porter. The different taxes uponmalt amount to six shillings a quarter; those upon strongbeer and ale to eight shillings a barrel. In the porter brew-ery, therefore, the different taxes upon malt, beer, and ale,amount to between twenty-six and thirty shillings upon theproduce of a quarter of malt. In the country brewery forcommon country sale, a quarter of malt is seldom brewedinto less than two barrels of strong and one barrel of smallbeer; frequently into two barrels and a half of strong beer.The different taxes upon small beer amount to one shillingand four-pence a barrel. In the country brewery, therefore,the different taxes upon malt, beer, and ale, seldom amountto less than twenty-three shillings and four-pence, frequentlyto twenty-six shillings, upon the produce ot a quarter otmalt. Taking the whole kingdom at an average, therefore,the whole amount of the duties upon malt, beer, and ale,