l8o3. Agricultural Intclllgcfjce, 22 J 



We mud premlfe, that, fince 1725, the period wlien the malt 

 duty of Scotl'.uici was reduced below the Knglilli tax, barley was, 

 at dilFerent times, imported from England into Scotland, in con- 

 fidcrable quantities, particularly from 1782 to 1789, even when 

 the duties on djRlliation were trilling, in comparilun with thofc 

 now exa6led. If the quality of the grain imported was fo fu- 

 perior, as to defray the expences of importation, when the 

 government duties were low, an additional temptation to go to 

 the fame market for fupplies nufl be furniflied, by increafing the 

 duties in any fliape. Whether the duty is upon tlie malt, upon 

 the gallon of ilill ufed, upon the gallon of wafli, or upon the 

 gallon of fpirits, that temptation is increafed, though in differ- 

 ent degrees. Every halfpenny of additional duty paid in either 

 way, contributes to render good grain of greater value. The 

 trouble and expence of manufaduring is exactly the fame; the 

 duties are alfo alike, whether the grain is good or bad; but the 

 produce derived, or the quantity and quality of the perfect article, 

 is widely different. 



In this view of the bufinefs, it is evident that Inferior grain, 

 manufactured into malt, is unable to yield the fame revenue to 

 Government as that of fuperior quality, becaufe it does not 

 yield fo much ale or fpirit, out of which the duties muft be 

 paid. If the fame revenue is collected, one of two things muft 

 neceffarily follow ; either the manufacturer mult work with 

 lofs when he ufes fuch grain, or he muft make purchafes be- 

 low the natural value of the article ; in which cafe, the whole 

 lofs muft fall upon the cultivator. Since the ad: of laft SefTion, 

 this artificial depreffion has ftiewn itfelf in a clear manner; 

 for, in many counties, barley cannot be marketed, and, in every 

 diftrift, fells nearly in direct proportion to the value of the 

 article when maniifadtured into ale or fpirits. We do not mean 

 to fay, in proportion to its natural value ; for this is the exact 

 level it would find, were no duties impofed ; but in proportion to 

 the balance which remains in the munufaclurer's hands^ after the 

 expence of nvorktnanJJjip and the demands of the revenue are fatisfied. 

 The manufacturer is unable to afi^'ord a higher price than the 

 amount of this balance; confequently, every increafe of duty in- 

 creafes the artificial inferiority of Scotifii barley, and operates as 

 a bounty upon the importation of finer qualities from the eaftern 

 Englifli counties. 



In the Lowland diftillery of Scotland, according to the fyftem 

 of working adopted, that is to (ay, when only one third of 

 malt, or thereby, is ufed, the whole duties levied upon a 

 gallon of proof fpirits amounts to i:hrec {hillings and three 

 pence ; and, taking this as a datum^ we may be enabled to fliow 

 how far the natural inferiority of Scotidi barley is artificially 



increafed 



