1835.] on Malt. 303 



clearly developed, that the grain of Scotland was inferior to 

 that of England, the same duty, it was enacted, after the 

 24th of June, should be charged in the two kingdoms. 

 The determined resolution of the inhabitants, however, ren- 

 dered this attempt at unequal taxation completely abortive ; 

 for not only were the officers of excise refused admission to 

 survey and charge the duty, but even the justices of the 

 peace in all the counties refused to act. 



Matters continued in this state, with injury to the inha- 

 bitants, and a dead loss to the revenue, for 12 years. But in 

 1725 an act was passed, fixing the Scotch duty at 3d. per 

 bushel, or half of that imposed in England ; and the same 

 proportion was observed till 1802. The state of the tax 

 stands thus from 1760, when a permanent one was esta- 

 blished in addition to the annual one : — 



England Scotland 

 1760. Additional permanent duty 3d. IJ 



1779. Additionall5percent. of ditto - \ -f^ /^ 



1780. Additional permanent duty 6J ^ 3 -f^ 



1787. By the Consolidation Act the 



perpetual tax became - - - 9| ^i \% 



Annual malt tax 6 3 



Total before 1802. Is. 3| 7| \% 



In 1802 this tax was increased, and in 1803 a still higher 

 charge was laid on, for the maintenance of war. 

 The duties then were : 



s. D. 

 English barley malt - - - - 4 4 



Scotch barley malt 3 8-|- 



„ bigg malt 3 0^ 



The consequence of the attention to the proper propor- 

 tioning of the malt duty in the two kingdoms, was that, 

 instead of the trifling proceeds of 1725, the average of the 

 malt made annually in Scotland in the 10 years preceding 

 1803, was 1,924,746 bushels, affording a revenue of about 

 £137,868. 



It is unnecessary to recapitulate the various modifications 

 which the law subsequently underwent. It is proper, how- 

 ever to state, that in 1826, an enactment was introduced, 



