352 Dr Keith's Evidence before the Malt-Tax Committee. Aug* 



to 1 3,473,22 1 JL bufhels, and that the yearly average is 1,924,746 

 bufhels. 



2. The quantity malted from midfummer iSoz, when the firft altera- 

 tion of the ratio of the duty on Scotch malt took place, to midfummer 

 1803, was nearly \ part lefs than the medium of fevtn years, or 

 1,644,104^ bufhels. This fhewed that the ratio of malt duty on Scot- 

 land was already too hl^h, and ought not to have been increafed. 



3. The quantity of malt made frorvi midfummer l^::!'^, to Chriftmas^ 

 following, inltead of being nearly one half, or at any rate about two 

 fifths, was only 341,078 bufhels. This is not \- part of the yearly 

 average. 



4. The whole malt-tax levied in Scotland from midfummer i8q2 to 

 midfummer 1803, amounted to 137,^6X1. its. 3d. — But 



The malt-duty, from midfummer to Chriftmas 1803, 



only to - . - - - - L. 92,422 14 4 



And from this is to be deduced the duty on (lock in 



hand - - 34>Bo8 7 o 



00 that the whole duty on malt made laft half year is 



only - - - - - • • . - 57>^I4- 7 4 



At this rate, the whole malt-tax for a year is 115^228 14 8 



Tliis is lefs than the lall years, or 137,8681. 17s. 3d., 



by ------- L. 22,640 2 II 



1 acknowledge that the malt made in the fummer half year is not 

 above two fifths of the malt made In the whole year; but it is evident, 

 that the high ratio of the malt-tax on the whole of Scotland, joined to 

 the late great addition to that tax, has defeated the object of rai fmg 

 a greater revenue: 'And 1 firmly believe, that a tax of 2s. lOyd. per 

 bufhel on malt made from Scotch barley, and of 2s. 2d. on all malt 

 made of bigg, while the duty on malt made in England is 4s. 4d., 

 would produce more clear revenue to Government than a higlier ratio 

 of duty. Diretl taxes can be levied by compulfion ; but indireft taxes, 

 or taxes on confumption, can be carried only to a certain length ; and 

 on articles of inferior value, compared to raw materials of a better 

 quality, too high a ratio on the inferior article mull always hurt the 

 Revenue. 



BRANCH 



