lto4* Report of the Mah''Ta>i Commit fee. J4 



t 



of the quantity of bigg malted under that aft, from midfummer to 

 Chriftmas 1803. 



On the rate of duty which oujrht to be impofed on malt made from 

 barley of the growth of England, and from barky and bigg of thq 

 growth of Scotland. 



' In difcufling this important part of the fubjeft, Yonr Committee had 

 two points under their confideration, namely, 1. What was the average 

 price of the bailey and bigg produced in the two countries ; and, 2. 

 Whether that ought to be the fole criterion according to which the rate 

 of duty ought to be impofed. 



For the purpofe of obtaining the information on the fubjeft of the 

 prices of thefe different forts of grain, Your Committee diretled the 

 followincr accounts to be laid before them: i. The average prices of 

 Enulirti barley, Including the barley of Wales, for twelve years, ending 

 III January 1804. 2. The average prices of Scotch barley during the 

 fame period. And, 3. The average prices of Scotch bigg. It may be 

 fullicient In this place to ftate the totals, and the refulta. 



Psr ^tarter. 

 Difference of price between EngUfli barley and Scotch barley, 



on the average of twelve years - - - - 072— 



Difference between Englilh barley and Scotch bigg - 0105^ 



' The difference between thefe prices, taking the price of Englifh bar- 

 ley as the ilandard, may be thus ftated : Scotch barley is \^\p£r ceyit.^ 

 and Scotch bigg 2%\per cent, lower than the average price of the barley 

 of England, including Wales. Your Committee, however, find that 

 the prices of grain, afcertained annually by the Sheriffs of the differ- 

 ent counties of Scotland, under the fanction of a jury upon oatb> 

 (which are known under the name of * the Fiars of the Year') are 

 lower than even thofe above mentioned. As to bigg, in particular, 

 it appears that, for the laft twelve years, the average price is il. 4s. 

 with a fmall fra<5tIon, or two fhillings and five pence per quarter lefs 

 than what Is flated In the preceding Tables. This would make a dif- 

 ference of about 35 per cent, between the price of Englifh barley and 

 that of Scotch bigg. 



YourCommittee next proceeded to confider, whether thefe prices ought 

 to be accounted the fole criterion according to which the proportion oi 

 duty on thefe articles ought to be impofed. 



Regarding this particular, it occurred, that grain of inferior quality 

 requires more trouble and expence to manufafture it, either Into fpirits 

 or into malt liquor, than where the article is Intrinfically more valuable. 

 For Inllance, 1,000 quarters of Engllfh barley, at the average price of 

 if. 163. I id. per quarter, would be purchafed for 1,845!. i6s. 2>d. ; the 

 fame fum would purchafe 1,395 quarters of bigg, at the average price 

 of that grain, namely, jI. 6s. 5-^d. On the fuppofition that the one 

 would produce as much fpirits or malt liquor as the other, yet, as more 

 trouble and expence mull be required to manufadlure 1,395 quarters 

 than 1000, there is no dyubt which article the maltUvr. the didilier, or 

 *-^ the 



