(to On tie Malt Ta%. Teh, 



oat meal of thefe years, without a mixture of barley, or bear 

 meal. Nay, it deferves here to be remarked, that in 1782 and 

 1799, the crop of bear or big was in- general good and well 

 >fecured, or harveded, in the northern counties ; while the 

 little barley raifeJ, was much hurt or deftroyed by the 

 froft ; for in the north of Scotland, we hav^e not climate to ripen 

 barley in late feafons. It was bear-meal alone, that favcd the 

 lives of our people in 17S2, until peafe came from England, 

 and oats from the Continent, in thefpring and fummer of the 

 following year. The difcour?ging, iherefore, the raifing of this 

 crop cannot fuil of being attended with the very worll eilccls : It 

 not only checks.our improvements in agriculturej but may even- 

 tually produce afamine, or at leaft a great fcaicity of piovifions 

 in the northern counties. 



The happinefs of mens m"nds deferves fome attention, as well 

 as the fupport of their bodies. When the impofing a tax pro- 

 duces provincial animofities, or revives n-c^tional jealourie?^ 

 that tax ibould be either modified, or inftantly repealed- 

 for the affcftions of a free people are always of more value than 

 any fmall difference in 'the an';punt of a particular tax can be to 

 that of the whole annual fupplies. It would be improper here 

 to d^vvell minutely on what ought to be dated with great deli- 

 cacy ! but it is not to be denied, nor can it be altogether concealed, 

 that the late very high tax on Scotch malt, and efpecJally the 

 alterations inthe proportion of the duty on this, compared to 

 Kngliih malt, and the feizing and carrying oif the grain, when 

 iiot entered, have, in fome cafes, produced an alienation of mind 

 among the people, a want of confidence in their own reprefenta- 

 tives, and a revival of ancient national refentmeiits, which the 

 writer of this paper both laments and condemns. And he muit 

 obfeive, that although the Juftices of the Peace will not rcfufe 

 to act, as 'chey did in 171 5, yet they will not be very ac^ 

 tive in carrying this unpopular law into execution ; and that, 

 whatever may be the produce of this tax in cities or large towns, 

 it will be found in the country parts of Scotland, to liave been 

 produclive of nothing but of fjfpicions, difguils, and other fen- 

 timents, which no friend to tl:e general mterell of the empire 

 would chufe to encourao-e. 



o 



On the whole, we wonld obferve, the cffefts of a very 

 l-.igh tax on malt, are, that it is injurious to improvements 

 in agriculture, that it links the price of a moil valuable article, 

 the raifing of which ought not to be difcouraged, as we depend 

 very much upon it for our comfortable provifion, if not the chief 

 fuppoit of the common people in calamitous feafons ; and laflly, 

 that the impofing this high tax, and the alteration in the pro- 

 portion of tlie duties on Scotch malt, joined to the feizing and 

 carrying o5* all mrdt that is not regularly entered, tend to ex- 

 cite 



