22S u^gricultural Lifelligefwe, May 



increafed by a fyflcm of equal duties; confequently, that a malt 

 tax, nominally one half, may, in reality, be as heavy upon the 

 growers of barley in Scotland, as the whole Englifh duty is felt 

 in that country. The matter feems plain enough; and we only 

 wifh to make ourfelves underftood by thofe who have not devoted 

 their attention to fuch inquiries. 



We have already dated, that the average difference of produce 

 from the barleys of England and Scotland, amounts to two gallons 

 and three fourths, (in the manufadlure of ale the difference is 

 equally great); and, if we eilimate the value of the extra gallons 

 at thirteen fliiilings and nine pence, or five fhilHngs each, and 

 fubftra£t the ftill, wafli, and fpirit duties thereupon, which may 

 amount to feven (hillings and nine pence, then it will ap- 

 pear, that the barley of the firll mentioned country is worth 

 fix (hillings per boll more than the average qualities of the 

 latter. As the duties are increafed or diminiOied, the dif- 

 ference in the value of the raw article (barley) mud likew^ife 

 increafe, or diminifh, though not in an arithmetical, but in a 

 geometrical proportion. This is occafioned by the value of the 

 perfect articles (ale and fpirits) being out of ail bounds above 

 the worth of the raw article from whence they are manufac- 

 tured. 



The value of fpirits which may be extracted from a boll of a- 

 verage Scotch barley, when the price is five fhillings per gallon, 

 amounts to tw^o pounds fifteen (hillings ; but the value of what 

 may be drawn from a boll of Norfolk barley is three pounds 

 eight fhillings and ninepence, making a difference of thirteen 

 flnllings and ninepence on each boll after being manufactured. 

 Now, upon the fuppofition that the former is worth fourteen, and 

 the latter twenty (hillings, the natural difference of fix fhillings 

 is artificially increafed to thirteen fliil lings and ninepence in the 

 courfe of the manufacture. This is entirely occafioned by the re- 

 fpeclive qualities of the raw materials being efientially different, and 

 renders the one unable to bear the fame degree of taxation as the 

 other. It defcrvcs alfo notice, that this increafed value of pro- 

 duce is obtained without any additional trouble to the manufac- 

 turer, independent of the fupcrior flavour and richncfs of the 

 fpirits produced, which is an important confideration ; as fuch, 

 in confequence thereof, will always command a higher price 

 at market. Under all thefe circumflances, can it excite fur- 

 prife, that manufacturers have had recourfc to England for grain, 

 feeing that their interelts has thereby been fo materially promoted. 

 In fact, the fimplc queltion is, whether an article that yields tw^o 

 pounds fifteen fiiil lings, is capable of paying the fame quantum 

 of tax, as another that yields three pounds eight fliillings and 

 ninepence ? We think it is not ; and that the whole Icfs confe- 

 quently 



