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tation, and the trade of the maltster is now more rarely a sepa-rate business. In the country, private families make malt fortheir own brewing; and, in the towns, the consumers of beer,ale, and porter, are supplied, with few exceptions, by the regu-lar breweries of Scotland and England.
The gross duty on malt in Scotland , for the year ending the5th of January 1813, was 163,4451. 16s. 3d.
2. Brewing _Breweries are established in every town, and
frequently in villages; and at Edinburgh, Glasgow, Perth, Dun-dee, Brechin, Montrose, Aberdeen, Elgin, Inverness , &c. thereare very extensive works where small beer, ale, and porter, aremade in great perfection. In the article of porter, they nowrival those of London in both the home and foreign markets;and, in regard to strong ale, the breweries of Edinburgh , Dun.dee, Aberdeen, Elgin, Alloa , and others, have been long cele-brated.
The duty which the Scotch breweries paid on beer, for theyear ending the 5th January 1813, amounted to 78,389 1. 16s. 7Jd.
3. Distilling .—Distillers generally make their own malt; butthey frequently use raw grain as well as malt, which is mashedwith water heated nearly to the boiling point, and the solution isfermented. The process of distillation has been much improvedwithin these few years, so far as expedition is requisite ; but thefacilities afforded by the construction of the stills, have not im-proved the quality of the spirits, which are now no less delete-rious to the human constitution than formerly. Besides the con-sumption at home, considerable quantities of Scotch spirits aresent to the rectifiers of England, and also exported to the coastof Africa and other parts of the world.
The principal distilleries iu Scotland are at Kennetpans; Kil-bagie on the Forth; Hattonburn near Kinross ; Carsebridge andHole, near Alloa; at East Linton, Borrowstounness, Linlithgow ,Underwood, Kippen, Cowie, Inverkeithing, Kincardine, Kirk-caldy, Clackmannan; and several near Glasgow , besides those si-tuated in the neighbourhood of Edinburgh .
The duty paid on British spirits distilled in Scotland , for the yearending the 5th January 1813, amounted to 593,188f. 13s. lfd-ibut when distillation from grain is permitted, the revenue is muchmore considerable.
4. Rectifying —This art was formerly carried to a great ex*tent in Scotland ; but the quality of the spirits produced was soinferior to those of foreign manufacture, that the demand forScotch rectified spirits has now almost entirely ceased.
10. Sugar Repining.
The refining of sugar commenced in Scotland about the mid-dle of the 18th century. This business, however^ has not been