aZ04' Report of the Matt-Tax Committii. 343 



tion which De Foe furnifhes In his Hlftory of the Union, that the 

 Scotifh Commillioners, when the treaty was negociating, ftruggled 

 earneflly to be totally exempted from any tax on malt. But the dif- 

 ference between the two countries, in regard to tljis important particu- 

 lar, was at lait compromii'ed in the following manner, that Scotland 

 fhould be exempted from the malt tax during the continuance of the 

 war which then fubfifted, after which any further exemption was refer* 

 ffd to the Parliament of Great Britain, with this txprefs declaration, 

 in the words of the 14th article of the Union, * That it cannot be fup- 

 pofed the Parliament of Great Britain will ever lay any burden, but for 

 the good of the whole, and with due regard to the abiUtica and cir- 

 cumftances of every part of the United Kingdom. * 



In I 713, the annual malt tax of 6d. per bufhel was firft extended to 

 Scotland ; but after a trial of twelve years, it was thought advifeable. 

 In 1725, to reduce it to one half of that fum ; and during the whole 

 period, from 1725 to 1802, the malt made In Scotland was only charged 

 one half of the rates impofed in England. The taxes granted In 1802 

 and 1803, however, were extended over the whole iiland, with the ex- 

 ception of 8d. per buflicl on bigg, which was deduded from the lad 

 duty. The taxes on malt, therefore, payable in Scotland, are as follow : 



Per Buftd. 



1. Old annual malt tax - ... . L. 003 



2. Annual malt tax, in lieu of annual land tax • o o 4-Z. 



Total annual L. o o 7^ 



3. Permanent malt tax, anno 1802 - - - o i qx 



4. Temporary malt tax of 1803, to continue during the war 020 



Total tax on Scotch barley L. o 3 84 

 PeduAIon in favour of Scotch bigg, anno 1803 - 008 



Total tax on Scotch bigg L. o ~~\ o3. 

 The following, therefore, are the duties on malt, whether made of 

 barley or bigg, now payable in the two countries : 



1. On malt made of Engllih barley - . - O 4 4. 



2. On malt of Scotch barley - . - • o 3 S-r 



3. On malt of Scotch bigg - - - - o 3 o-J- 

 Such are the prefent rates ; but It Is to be obferved, that, during a 



period of feventy-feven years prior to i8c2, the difference was ftill 



freater, Scotch malt paying only one half of the duty charged on 

 ,nglifh malt. 

 In writings on Natural Hlftory, barley Is divided into four forts; but, 

 for our prefent purpofe, it is only necefTary to confider two of them, 

 namely, the two- rowed barley, and that inferior fort, commonly known 

 under the name of bigg or bear. 



The two-rowed barley ia of fo fuperlor a fort, that it is always cultl- 

 tated where it is poffible to ralfc it with advantage. Its weight is 

 greater, the grains are larger, the hufk thicncr, and the farina of a more 

 valuable quality, yielding proportionably more fpirltP, and not only 4 

 Ijreitcr quantity of malt liquor, but alfo of a cnuch better flavour. 



