^At Dr Keith's Evidence before the Malf-Tax Committee, Au^. 



or IS. per 14 EngliHi pounds ; and that \ did not clear los. per quarter 

 on the worft, nor above 163. on the bed bigg of 1802 ; being obliged 

 to empty my fmall granary, and to make room for the excellent bear of 

 1S03, which is i^ per cent, better than what 1 liad in 1802, and 15 per 

 ctnt. above the medium quality. I fuppofe we had 70,000 quarters In 

 1802, and lad year (though lefs was fown) 75,000.^ 



What Is the average value of barley compared to bigg ? 



The value of barley raifed in Aberdeenihire is extremely unequal. 

 But, in general, we reckon 4 quarter-.^ of good barlty equal to 5 quarters 

 of good bigg. I fliall afterwards detail the experiments by which I 

 afcertained the relative values (for the purpofe of yielding fpirits) of 

 bear or bigg, and of Englifli and ticotcli barky, of certain fpeclfied 

 weights per bulhel. 



Is the confumption of male increailng or decreailng in the county of 

 Aberdeen ? 



The ufe of malt has decreafcd very much with ns, ovvnig to the 

 f^oppage of our licenfed dittilleries, the late great addition to the malt- 

 tax, and the alterations of the proportion of malt duty on bigg, and on 

 Englini and Scotch barky. 



What has been the efttft of the late incrcafe of the duties of malt In 

 Abcrdeenfliire in regard to the quantity confumed ? 



I have already Hated, that much lefs has been confumed, owing both 

 to the Increafe of the duties and the alteration of the ratio of taxation \ 

 I am now to date, fi-oni the books of the Collecftor of Excife, how 

 much the quantity of malt in the Aberdeen collodion has decreafed 

 within thefe eighteen months, owing to both thefe caufes, and efpeclally 

 to the alteration of the ratio of taxation. 



\sty From 24th June 1802 to do. 1803, Couch bulhels - 1 19,435 



... - do, - Floor bulhtls - 101,690 



Total of both kinds - - BuHiels 221,12;^ 



But as a deduftlon of one fifth is to be made from the couch gauge, 



and of one half from the floor gauge, to convert them into dry malt, 



the above quantity of couch bufliels amounts only to 95,546.4 



And the above quantity of floor bufhels is only - 50.845. 



Thetotalquantity of dry malt, paying duty from ~) ^^ 2014. 



24th June 1802 to 24th June 1803, is - J '^^ '^ 



Paying a malt duty of 2c| per bulhel, or in all - 12,275 ^^ ^ 



2dlyy From June 24th to December 24th 1S03, Couch bufhels 29,181 

 ... Do. • - Floor bufliels 35,771 



Grofs amount of 6 months fince the laft additional tax 64,952 

 But after deducing as above f th for the 



couch gauge, ... - Couch only 23,344.8 



And after one half from the floor gauge, Floor only 17.885.^ 



Total of dry malt for lad 6 months - - 41,230.3 



Paying a malt duty of 35. ^ per buihel, or in all L. 6,206 o 4 



Thl3 



