I"So4. 071 the Malt Tux. ^-^ 



the produce above 2C,odo 1. should be laid out in improve- 

 ments in Scotland. 



On this footing matter;? continued till iScz, v/hen, without 

 the slightest struggle on the pai t of tlie representatives for Scot- 

 land, or making anjdistinciionbctween ^hebarley of the south- 

 ern, and tlie bear, or big, of the northern counties, an addition- 

 al tax of I2|d was imposed upon the bushel of malt, made in 

 every part of Great Britain. Several small additions had been 

 made to the malt tax since 1725, and some of the::e had been 

 repealed ; but the proportion of the rate of taxation had con- 

 tinued unaltered for 77 years, v/ithout any attempt to alter tliat 

 proportion. So much for tlie history of the malt tax, as far as 

 it regards the proportion of duty imposed on English, compa- 

 red withihat on Scotch malt. 1 now proceed. 



'11. To state some facts respecting the diiferent values of 

 English barley, compared with Scotch.barley, and with Scotch 

 bear, or big, and of this last;, compared to Scotch barJey. 



It is not to be denied, that many of the Southern counties 

 of Scotland, do, on their improved lands, (hilly grounds except- 

 ed) produce as good barley as part of Wales, and of the 

 three northern counties of England, on an aveiage of sea- 

 sons ; and if, on imposing the very great additional tax of last 

 year, no more duty had been laid on the malt made in these 

 parts of So-uth Britain, there w^ould have been no .objection 

 from North Britain to be included in the same rate of tax with 

 North Wales, or the North of England } though it would be 

 more prudent to give orders to tlie revenue officers, to cliarge 

 rtioderately in these districts, than to divide England into pro- 

 vinces for the purpose of taxation. But when the southern 

 counties of Scotland are compared w ith the average of Eng- 

 land, the difference is nearly four degrees of latitude, and three 

 degrees of heat, in the medium temperature of the summer 

 months ; and it cannot admit of a doubt that Scotch barley is 

 much inferior to English. 



When it is also considered, that, owinr>- to the increaiino- 

 luxury and population of Scotland, much more wheat is now 

 raised there than what .was formerly produced ; and. that the 

 dung which some years ago iVas generally applied to the bar- 

 ley, is now given to the wheat in several districts 3 it w-ill be 

 found, that our barley is often less abundant in cjuantity, and 

 far less valuable in point of cjuality, than it was before wheat 

 made a part of the farmer's rotation in^ the middle, or his prin- 

 cipal object in the southern counties cfScotland. 



Independently of what may be termed general reasoning, and 

 with the exception of some unfavourable situations in England, 

 and very favourable ones in some part3 of Scotland, the dif- 



D q ference 



