342 Report of the Mali-Tax Committee, Aug» 



Excerpts /fotn the Report of the Committee appointed to inquire ^whether 

 any^ and tvbat Difference ought to be allonved in the Rate ef Duty pay- 

 able on Malt made from Barky of the Gronvth of Englandy and from 

 Barley and Bigg of the Growth of Scotland, 



Yom Committee find, that a tax on malt was originally eilablifhed 

 Jn England during the troubles in the reign of Charles I. ; but it is 

 \jnncceflary, upon the prefent occafion, to trace it farther back than to 

 the year 1^97, when by an aA (8th and 9th William III. cap. 22.) a 

 duty of 6d. per bufhcl was impofed on malt, and proportionable fums on 

 certain liquors, as cyder and perry, which might otherwife prevent the 

 confumption of that article. It was at firfl given for two years and a 

 quarter, but for many years pad it has only been granted from year to 

 year, and hence it is known by the name of the * Annual Malt Tax. * 



The exigencies of the ftate, however, foon rendered it necefTary to 

 impofe heavier duties upon fo extenfive an article of confumption ; and 

 in later times, thefe additional taxes, inftead of being temporary, were 

 made permanent, for the purpofe of defraying the intereft of various 

 loans. The flrll permanent duty was impofed /2«ni? 1760, at the rate 

 of 3d. per bufliel ; a further tax of 15 per cent, was granted anno 1779 ; 

 and an additional permanent duty of 6d. j ^^. per bufhel was impofed 

 anno 1780. As it became difficult, however, to collcdl thefe permanent 

 taxes, and to keep the accounts feparate, whilft they confifted of fuch 

 minute fraftions, they were confolldated in the year i 7B7, and one per- 

 manent tax, to the amount of ()\6. per bufhel, was impofed. But the 

 rature of this tax was changed, when the plan for redeeming the land- 

 tax was adopted ; for as it became necefTary to fubflitute a fure and 

 produ(f^ive revenue, in lieu of that branch, the above mentioned perma- 

 nent tax on malt was among others felecled, and ever fince it has like- 

 wife been annually granted, as a fubftitute for the annual land-tax. 



In the year 1802, an addition was made to the former duties on malt 

 to the amount of is. -^d. per bufhel ; which was of a permanent nature ; 

 and in 1803, a further tax, at the rate of two (hillings per bufhel, was 

 impofed, to continue during the prefent war, and for fix months after 

 its conclufion. 



The following, then, are the tajfea on malt now payable in England : 



Per BuJheU 



I. Old annual malt tax - - - - L. 006 



%. Annual malt tax, m lieu of the annual land tax o o 9^ 



Total annual L o 1 3^ 



3. Permanent malt tax, anno 1 802 - -* - 01 



4. Temporary malt tax, to continue during the war, 



granted anno 1803 - . . - 



Total duties on malt in England L.. o 4 4 



In the Appendix, a particular account is given of the malt tax 

 {n Scotland. it appears frona that detail, aD4 from the informa- 



