64 On the Malt Tax; Feb. 



This proposal vras made at a meeting of freeholders from dif- 

 ferent counties in Scotland, at Edinburgh, in April last, and 

 makes part of the printed resolutions. 



We have the best authority for saying, that, ' A king- 

 ' dom divided against itself, cannot stand.' The Lowland 

 farmer, or rather proprietor, according to the spirit of the 

 above mentioned resolutions, wishes to tax English bar- 

 lev, if malted in Scotland, to the utmost extent, as if 

 it had been malted in England. By this means he hopes 

 to drive English barley, the price of Vvhich has already 

 been increased by the expence of importation, commis- 

 sion, &:c. entirely out of tlie Scotch market^ where, 

 from its superior quality, it has a constant or very general de- 

 mand, and has always fetched a higher price than Scotch bar- 

 ley. In case, however, he himself should lind that there is a 

 scarcity of bear in the northern counties, he wishes to send his 

 barley to them, and to obtain their whole supply, by the dif- 

 ference of the malt-tax between English and Scotch barley. 

 While these are the objects of the interested Lowlander, 

 the great distillers (who, by getting a principal part of 

 tlie spirit-duty imposed upon the contents of their stills, 

 have now, in a great measure, obtained the monopoly of 

 Scotch spirits) hope to be able to purchase the bear or big 

 of the northern counties at a low rate, for mixing, as raw 

 grain, among the malted barley of the lowlands ; because the 

 bear of the northern counties is too lean a grain to afford to 

 pay the high malt-duties, to which it would be liable if malt- 

 ed. By this means both the farmer and the distiller in the Low- 

 lands would derive great advantages. On the one hand, Eng- 

 lish barley would be kept out of the Scotch market, by the 

 expence attending importation, and by paying two-fifths more 

 of malt-duty than Scotch barley, or 7d. where the other paid 

 only 5d. On the other hand, the bear or big of the northern 

 or highland districts, would be unable to pay five-sevenths 

 of the English duty ; therefore, the Lowland barley only 

 would be used as malt, both by the brewers, and by the great 

 distillers of Scotland, while the bear or big of the north was 

 only used, as raw grain, to be mixed with the malt of barley, ' 

 by the distiller, and bought at a very inferior price. Such is 

 the union of interests in the Lowlands : But why is a vile, 

 selfish spirit to be cherished in the breast of a Scotsman ? 

 What can we do for our country, if selfish passions, and local 

 interests arc thus to iniluence, not merely our secret actions, 

 but also to appear in our public resolutions ? When we come 

 before the Legislature, in so questionable a shape, will they 

 regard our complaints ? Let all Scotland unite in one object, 

 viz. to get tlie pro<)ovtion of taxes continued on the fcoting 



on 



