808
MANUFACTURES.
Manufac- heat converts the moisture in the grain into vapour,tures. which blows up the husk, and the heat catching is in itsdistended state hardens and prevents it from collapsing;hence the grains of such malt are large and hollow,and increase the measure from one to two bushels in aquarter. The saccharine of this malt, is nearly all de-stroyed by the operation of the tire, and its sole objectin porter is to communicate flavour and colour; but asthese qualities are probably to be obtained from othermaterials than malt, some porter brewers are not usingit at all, and the making of it is very rapidly declining.Amber malt is a species between brown and pale, and isalso made on the kiln by giving it less fire than theformer and more than the latter. It is still generallyused in porter along with pale malt, but the quantitymade is inconsiderable.
(1123.) Revenue derived from malt .—The first malttax was established in England during the reign ofCharles I. , but assumed a more particular character inthe reign of William III. , when, in 1697, a duty of6 d. per bushel was imposed. This was at first givenfor two vears and a quarter, but was afterwards grantedfrom year to year. The first permanent duty on maltwas granted in 1760, at the rate of 3d. per bushel:a further addition to that was made in 1779 of 15Revenue, per cent.; and in the next year, 1780, another per-manent addition was made of 6^d. per bushel. Theseseveral duties were consolidated in 1797 into one per-manent tax of 91 d. per bushel, in addition to the oldtax of 6d. per bushel ; a further permanent additionwas made in 1802 of 1,?. O^d. per bushel, and in thefollowing year a war addition of 2s. per bushel; sothat in the latter years of the War, and for some timeafter, the total malt duty amounted to 4s. 4d. perbushel. Gradual reductions have since been made, aswill be been by the following Table, which shows theamount of the malt duties for twelve years ; viz. from1820 to 1831, with further particulars therein stated.
Years.
Produce of duty on maltin each year, from 1820 to1831, both inclusive.
Number of bushelscharged with duty in eachyear, from 1820 to 1831,both inclusive.
1 Quantity imported into
Great Britain from Ireland in each year, from 1824 to1831, inclusive.
Quantity brought intothe Port of London in eachyear, from 1820 to 1830,inclusive.
1820
5,088,195
27,889,210
195,878
1821
5,360,705
32,088,466
214,673
1822
3,918,001
28,282,292
211,108
1823
3,251,334
28,168,658
232,309
1824
3,999,419
32,573,990
1,173
233,638
1825
4,384,163
36,295,843
10,826
256,813
1826
3,955,935
32,468,778
1,202
275,787
1827
3,601,042
29,613,502
571
241,756
1828
4,623,113
36,794,520
853
229,934
1829
3,814,305
29,153,675
2,011
226,723
1830
1831
3,436,271
4,359,333
35,160,809
40,334,987
2,820
10,888
218,261
(1124.) Revenue on hops .—Although the revenueon hops is not, in reference to our Work, necessarily
connected with that of malt, yet they are so collaterally Mechanicalcombined that it will not be thought inconsistent to Proc essesgive the following historical sketch of the revenue “v 1arising from hops, derived from an authentic source, viz.
The Report of the Commissioners of Excise Inquiry.
The first duty on hops was imposed by the 9th Anne,e. 12, at. Id. per pound. It was fixed at its present rateof 2d. per pound by the 45th Geo. III. c. 94.
The duty does not extend to Ireland , but hops im-ported from thence pay the English duty.
No drawback is allowed on hops exported to Ire land ; but a drawback of the whole duty is allowedon hops exported to the Isle of Man and to foreignparts.
A return of the rates and amount of duty since 1770 isgiven at page 3 of the Report, showing the extraordinaryfluctuations of the duty, varying from £14,913, thelowest amount in anyone year, viz., in 1783, to £476,895,the highest amount, which was in 1826.
A return is also given of the number of acres undercultivation for hops in each year since 1807, which showsa gradual increase since 1832, the number of acrescultivated in the three following years having been,
In 1832 . 47,101 acres.
1833 . 49,187 „
1834 . 51,273 „
The number of persons surveyed in 1834 is stated tohave been 7242, being the greatest number surveyedunder any one of the growing-duty trades, except thatof malt.
A full statement is given in the Report of the regula-tions for charging and collecting the duty on hops,which objects are carried on in a different manner fromthat of the other duties of Excise , being invariably com-pleted in a period of one or two months, temporaryassistant officers being employed for the purpose, whichhas been found more economical than employing a partof the permanent establishment of the Excise .
The total number of such officers has been in each ofthe last three years 270, and the total expense as follows,viz.
In 1832 .£3316
1833 . 3432
1834 . 3675
forming a very small per-centage on the revenue derivedfrom a good crop.
It appears, from letters addressed to the Commissionersby Members of Parliament representing the hop dis-tricts, that the growers are generally satisfied with thepresent arrangement for the collection of the duty, andare not desirous of any change, either in the rate ofduty, or in the regulations under which it is charged.
The Commissioners call attention to the evidence ofMr. Ellis, of Barming, as entitled to particular weight,from his being the most extensive, as well as one of themost experienced cultivators of hops in the Kingdom,the number of acres cultivated by him being at present500, the greatest number cultivated by any other personbeing 164 acres.
Sir Francis Doyle and Mr. Dehany consider the dutyto be well and cheaply collected : but they suggest thatthe period allowed for claiming the drawback on hopsexported, which is now indefinite, should be restrictedto three years from the growth. The Commissioners ofInquiry recommend the adoption of this suggestion.