cite fentimcnts of dlfgult among the people. Enoiigl) has been 

 faid as to the bad efll'cls of a high tax on malt. \Vc come now, 

 in the 



IVth place, to olTer fome remarks on tlie proportion of tax. 

 that fliould be eltabliflied between Englifh and Scotch mall^ 

 whether from barley, or from bear or big. 



Here we would firit conlider the proportion of taxes that can 

 be properly impofed upon rude produce, or raw materials, of 

 different qualities. 



There cannot be a greater error on the fubjecl of taxationythaii 

 to fuppofe that a taxlhould be exat^ily proportioned to theprices^ 

 or comparative values of rude produce, or raw materials. Tlie 

 tax fhould always- be confiderably lefs on coarfe rude produce, or 

 raw materials, than the proportion of the price of thefe, to that of 

 the rude produce of raw materials of a fuperior quality. The grea- 

 ter expence offeaor land carriage, of wareboufe room, and labour, 

 or the additional fpace, time, and trouble employed in manufac- 

 turing or preparing it for the market, muft always be taken into 

 the account ; and when thefe things are correftly ftated, it w^ilt- 

 be found that the taxes on coarfe rude produce, or law mate- 

 rials, fliould be far lefs confiderable than the mere difference of 

 price between them and articles of a fuperior quality. 



Let us apply thefe remarks to the cafe of Englifli and Scotch, 

 barley, and of bear or big. It is faid that Scotch barley is, at 

 an average, to Engliili barley, as five to fix ; and that Scotch- 

 bear is the fame as four to lix, or as two to three ; therefore 

 it is inferred, that the taxes on malt made from all thefe diffe- 

 rent qualities, or kinds of grain, ihould be impofed in the above- 

 proportions. .It is really alfpnifliing, that any man of good fenfe^ 

 and efpecially any wife legiflator, fliould reafon in this man- 

 ner : For although we lliould grant the premifes, the conclu- 

 fion by no means follows. Is the carrisge of the inferior grain 

 by fea and land, the malt-barn, the grain-lofts or cellars, the 

 expence of the porter or day-labourer, of the maltiler, of the 

 brewer, and his additional iervants, who are employed in raafh- 

 ing and brewing the inferior grain; in fliort,. is every fort of ex- 

 pence, accommodation, time, and labour, before the wort is put 

 into'the copper, or into the cooler, to be coniidercd as of no va- 

 lue ? Suppofe, for example, that a m?itfter's annual expence, 

 including tear and wear of machinery, intereil of capita], rent 

 of houfes, and the money price of labour of all kinds, to be. 

 6oocl. a year ; and that he malts only Scotch barley, and pays-. 

 Jive-sixl/js of the Englifli malt-tax ; or that he malts only Scotch 

 bear, and pays but two-thirds of the Englilh duty.. Is it iicfc 

 obvious, that by not employing his capital, his machinery, a;id. 

 his different houfes and fcrvaiits upon the molt vciluable fpccics 



cf 



