302 Br. R. D. Thomson [Oct. 



after steeping, weighed 15-43 grs. troy ; they were placed 

 in oxygen gas. Four other peas of the same weight were 

 dissolved in an equal quantity of common air. In 18 hours 

 the radicles in the oxygen were -078 inches in length, while 

 those in the common air were only beginning to appear. 

 15*43 grs. of wheat placed in oxygen for 48 hours possessed 

 radicles of -78 inches in length, consumed 15*6 parts of 

 oxygen and produced 14*7 carbonic acid ; while in common 

 air the radicles were '62 inches long, and, during their 

 growth, 12 parts of oxygen and 0-3 azote were consumed, 

 and 12*2 carbonic acid generated. From these results it 

 may be inferred, 1st, That grain absorbs oxygen in germi- 

 nating, whether in pure oxygen or in air, but this absorp- 

 tion cannot always be observed in air, because it is concealed 

 by the oxygen contained in the carbonic acid, which the 

 azote of the air causes it to develope. 



2. That, in germination, azote is absorbed. 



II. DUTY ON MALT. 



A tax on malt appears to have been first imposed in the 

 reign of Charles I., but was irregularly exacted. In 1697 

 a duty of 6d. per bushel was imposed, for two years and a 

 half, at a time. Subsequently it was only granted from year 

 to year, and hence, was called the annual malt tax. In 

 Scotland an attempt was made to establish a similar duty, 

 previous to the revolution, which was attended with great 

 unpopularity. Malt liquor was, therefore, substituted as a 

 subject of taxation. It is a remarkable circumstance in the 

 history of the Union, and is one of peculiar interest at the 

 present time, that no article in the treaty produced so much 

 discussion as that relative to the malt question. De Foe 

 tells us, indeed, that the attempt to extend this tax to 

 Scotland formed an almost insuperable barrier to the union 

 of the two kingdoms. By the employment of smooth words, 

 without any decided stipulation against the imposition of 

 the duty, however, this objection was overruled. The malt 

 tax being considered in the light of a war tax in England, 

 was not extended to Scotland till 1713, after the conclusion 

 of the peace of Utrecht, when, notwithstanding the exer- 

 tions of the Scotch members to obtain justice for their 

 country, and in face of the fact which has since been so 



