st^^ Repcftt of the Matt-Tax Committee, Aug* 



the brewer would prefer. It would therefore be uareafouable to impofe 

 the fame quantum of malt-tax on the 1395 quarters of bigg, as on icoo 

 quarters of barley; and this obfervation muft have additional force, 

 when it is applied to an article, the cultivation of which, for various 

 reafons already ftated, ought in particular diftrids to be encouraged as 

 tnuch as pofliblc. 



On this point, aiid regarding a variety of other particulars connected 

 with this inquiry, Your Committee be^ leave to refer to the very fatig- 

 faAory evidence given by the Reverend Dodor Skene Keith, 



Under thefe circumftances, the Committee have found it difficult to 

 form an opinion regarding the exac^ proportion of duty that ought to 

 be impofed on all the different articles to which this report relates ; at 

 the lame time, they have no doubt that there fhould be a dedud^ion 

 from the two lad duties, in favour of Scotch bigg, to the amount of one 

 third thereof. As to Scotch barley, the Committee have ftated the fadts 

 contained in the Report and the Appendix, without, however, being 

 able to agree in any conclufive opinion upon the lubjedt. 



Excerpts frorft Dr Skene KeithV Evidence. 



Have you applied yourfelf to agricultural and chemical Inquirlea? 



I have applied myfelf to both. With refped to agriculture, I have 

 improved nriy own glebe, or parfonage lands, confiding of about 25 

 Englifh acres, at a great expence ; and I have turned my attention to 

 the Corn Laws, and to the fale of corn by weight. In regard to 

 chemiftry, I have devoted a great part of my time and ftudles to the 

 diftillation of ardent fpirits, from barley, bigg, and various other ma- 

 terials. 



Is not the county of Aberdeen one of the largeft and moft produdllve 

 counties in the" northern parts of Scotland ? 



The county of Aberdeen is one of the largeft in Scotland, and one 

 of the moft productive in the northern parts of that kingdom. It con- 

 tains about 13CO fquare miles, or 654,000 Scotch, or 832,000 Englifh 

 acres in round numbers; it maintains nearly 124,000 inhabitants, or 

 ^yth part of the population of Scotland ; and it exports confiderable 

 quantities of oats and oatmeal, and alfo of bigg and of bearmeal. 



Do they cultivate both barley and bigg in the county of Aoerdeen ? 



Barley is very little cultivated in Aberdeenihire, becaufe we have not 

 licat in fummcr, except in very warm feafons, for ripening barley, which 

 is nearly one third part longer on the ground than bear or bigg is, at 

 an average of feafons. In late harvefts, fach as 17^2 and 1799, the 

 little barley we had was deftroyed, which has rendered our farmers averfe 

 to the raifing of barley ; but we cultivate bigg, generally after turnips, 

 Vi\\.h fuccefs. 



What do you fuppofe the average quantity of each produced ? 

 The quantity of barley is a mere trifle, as it is fown only occafionally 

 by a few gentlemen farmers; and.it is difEcult to ftate an average that 



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