iSo4. On the Mnh Tax, 63 



land, but unfavourable in England. The arojuments for efta- 

 blifhing nc-arly 80 years ago the proportion of malt-duties in the 

 two couiitnes. Hill remain in. force for continuing that propor- 

 tion. Phyfical di (advantages cannot be removed bj political re- 

 jTulations, and the laws of climate are not to be altered by human 

 iegiflators. Scotland ftill lies between the 55th and 60th degree 

 of latitude, while England is five degrees nearer the equator- 

 Let the old proportion of the mak-tax be continued, while the 

 climate is ftill fo northerly, and while the grain is fo much in- 

 ferior in point of quality, ripening unequally near the mountains 

 or on the declivities of the hills, growing on a poor or compara- 

 tively cold foil, while England in general enjoys a happier cli- 

 mate, and its grain is much fuperior, from its being raifed in a 

 level country, under a warmer fun, on a richer foil, incumbent 

 on clialk or marie, that may eafily be converted into manure. 



Independently of the argument, which arises from 77 years 

 prescription, of the proportion of malt-duty, an important and 

 happy change in the situation of Great Britain, renders it more 

 expedient than ever, to adhere to the proportion of malt-tar 

 that was established in 1725, from a liberal construction of the 

 Articles o^ Union between England and Scotland. 



We are now happily united to Ireland, and we ought to 

 make allowances for che climate of that island, and the abili- 

 ties and circumstances of its inhabitants, by not only a. faith- 

 ful adherence to the x\rticies of Union with that kingdom, 

 but hj acting up to the spirit, as w^ell as to the letter of that 

 treaty, and by a liberal conduct to the Irish nation. The late 

 Lord Kilwiirden (and I cannot quote a better authority) intro- 

 duced a new^ code of criminal laws for the Irish ; and justly 

 observed, that, from the manners, character, circumstances, 

 and situation of that people, the laws' of England would, in 

 many cases, be improper for that country. If. mora! causes 

 ajSect the penal laivs of Ireland, surely physical causes are still 

 more powerful arguments for establishing in Britain different 

 proportions of taxes on articles of unequal value. And if this 

 difference in the rate of taxation has been established with the 

 consent of all parties interested, it should not have been al- 

 tered after 77 years experience of its good effects ; at any 

 rate, not without very strong reasons, and vqtj minute in- 

 vestigation. 



It would be improper to conclude this section, concerning 

 the proportion of taxes that should be established between 

 Scorch and English malt, without animadverting on a propo- 

 sal which has neen made to tax Enplish barley when malted 

 in Scotland, at th^ highest malt-duty, and to charge both 

 ^^cotch bailey and ^..otcl] bear at five-sevenths of this duty. 



This 



