1804. On the Malt Tax. 51 



The English commissioners felt all the force of this reason- 

 ing ; but insisted, that as negociators for the union on the 

 part of England, they could not legislate for the British par- 

 liament, as to any mode of taxation in preference to another, or 

 as to any perpetual exemption of Scotch malt ; or dictate 

 what articles should not be subject to taxation. The Scotch 

 commissioners could not deny the propriety of these arguments; 

 but both parties were satisfied with the great inequality of a 

 tax upon malt : — And the Scotch commissioners also insisted, 

 that, from the poverty of their country, and the low price of 

 ale in Scotland, they could not afford to pay so high duties as 

 England. 



To compromise the matter, and to prevent the treaty from 

 breaking off, it was agreed that Scotland should be exempted 

 from all 77ialt tax during the then war with France ; and that, 

 as long as the then duties were continued in England, a tax of 

 two shillino^s should be imposed on every 1 2 Scotch gallons of 

 two-penny ale, or one eight part of the retail price of the li- 

 quor. 



Independently of what is known by those who are conversant 

 in the history of the union, or who were informed of many mi- 

 nute circumstances by the negociators of it, the words of the 

 XlVth article of that treaty, afford internal evidence, that the 

 above exemption, during the then existing war, was a compro- 

 mise agreed upon to prevent the two nations from differing on 

 this article. * And seeing it cannot he supposed that the Par- 



* liament of Great Britain would lay any burden hut for the 



* good of the ivholcy and with due regard to the ahilities and cir- 



* cumstances of every part of the united kingdom, therefore no 



* further exemption he insisted on for any part of the united 



* kingdom, but the consideration of the exemptions beyond 



* what is agreed on, be left to the decision of the parliament of 



* Great Britain.' 



It was supposed that the malt tax in England would be ta- 

 ken off at the end of the war, and that the whole duty would 

 be imposed on the liquor, as it had been in Scotland : This 

 would have probably happened, if the same men had continu- 

 ed in power, who had promoted the union of the two king- 

 doms. 



But those who negociated this treaty in 1707, had lost all 

 their influence in England, before the conclusion of the war ; 

 and the Tory ministers in 171 3, renewed the malt tax, after 

 the peace of Utrecht was concluded. The tax which they im- 

 posed was 6d per bushel. The malt committee at first agreed, 

 that Scotland should pay only 3d ; but when the northern coun- 

 ties of England, and the principality of Wales petitioned for a 

 similar exemption, it was carried by a majority of one ^ that the 



D 3 ' tax 



