350 Dr Keith's Evidence Before the Malt-Tax Commit tee, Au^, 



The third feries of experiments was conduced in 1803, alfo under 

 the above authority ; when I diflilled various combinations of roots, rav^ 

 fupar, and lees of wine ; and aftcrwm-ds afcertaincd, by dilhllation, the 

 relative values of weak, middling, and pood bigp, and of EngHfti and 

 Scotch barley, f have drawn up, In a feparate paper, a general view of 

 my whole experitrents, to which 1 refer for more particular information. 

 I only judge it nccffTary, in this place, to ftatc, that the quarter of 

 !En,:li(h bnvley, containing ^i avoirdupois pounds per bufhel, and io,or6 

 barley corns in the pound, when made into malt, a; d properly brewed 

 and attenuated to n, yielded, in a medium of two experiments, 23 gal- 

 lons of fpirits, I to 10 above proof; — that a quarter of Scotch barley, 

 tvcighing 48 pounds per bmliel, and containing 11,560 grains m the 

 pound, malted and treated in the fame manner, produced 38-^ of the 

 fame ftrength ; that a quarter of the bcfl bigg, weighing 46 pounds per 

 b'ufliel, and containing 14, r 12 bear corns in the pound, when treated in 

 like manner, yielded 15I- gallons ; — that a quarter of middling bigg, 

 weighing 42 pounds per bu(l-icl, and containing 16,995 bear corns in the 

 pound, produced iCy gallons of fpiviis ; — and that a quarter of weak 

 ^'gS> weighing 36 pounds per bufhel, and containing 21,248 bear corns 

 \Xi the pound, yielded 7-/^ gallons, 1 to 10 above hydrometer proof. 

 What is the refuit of your experiments in regard to the quantum of 

 tax that fhou?d be impofed according to the different qualities of 

 barley and bigg ? 

 In general it is to be obfcrved, that a mannfafturer fliould have the 

 price of the raw material, the expencc of labour, the intereft of hia 

 capital, and the rent of his premifes, and alfo a decent profit on \\h 

 trade, befides paying the taxes of Government. It is more difficult to 

 obtain all thefe thing?, when coarfe materials are ufcd, than where finer 

 are employed. But the bell general rule" would be, when the raw 

 materials are only \ of the value of finer materials, to make that fimple 

 fraftion a compound one, and call it \ of -|, or -'^ ; which fhould be 

 the ratio of taxation. In like manner, if the raw materials be ^ iit 

 value, then the tax fhould be y of y, or -^ of the tax which is paid for 

 the bed materials. On thefe principles, the bell judgement I can form, 

 in confequence of the experiments which I have conduced, and the 

 neareil calculation that I can make, is, that a quarter of malt froni 

 Scotch bigg fhould pay \ of the duty impofed on a quarter of malt from 

 Englilh barley, and that a quarter of Scotch barley (hould pay y of the 

 Enghfh duty. 



Does malt of an inferior quality, when brewed for malt liquor, yield 



more or lefs, proportionally, than it does when brewed for the 



purpofe of diflillation ; or is it attended with more inconveniences 



to the brewer ; and is it proportionally of more or lefs value to him 



than to the dilliller ? 



IVIalt of an inferior quality, when brewed for malt liquor, yields 



proportionally lefs than it can do if properly diluted and brewed for 



the purpofe of diftillation. It is dangerous for the brewer to pour fo- 



much li<juor on malt of iui inferior quality aa the dilliller can do> fw 



