i8Q3» Agricultural Intelligence. 'J.2(^ 



quently mud fall upon the grower of the article, and not upon 

 the manufacturer or eonfunier. 



From thefc things, we tridt it will appear that barley of the 

 growth of Scotland is unable to pay the fame duty as may be 

 exa6\ed from Englilh barley; and that the natural difference in 

 quality is artificially increased, in direcl proportion to the rate 

 of duties impofed. The juftice of our argument is demon- 

 ftrated by the prefent (late of the markets; and, unlefs an altera- 

 tion of the malt duty is procured, fucceeding years will more and 

 more evince the rectitude thereof. In a word, we are convinced, 

 that, when Englifh barley is fold in Scotland at twenty (liillings 

 per boll, the greateft part of Scotifh barley will not fell for more 

 than twelve fliillings. In fome of the fouthern counties, ^vhere 

 qualities approach nearer to perfection, prices may run at a 

 medium betwixt thefe two ^ but that the average of the whole 

 kingdom will not exceed fourteen ftullings, is a point which 

 few will difpute, who ferioully inveftigate a bufinefs of great- 

 er importance to Scotland than any that has occurred fince 

 the Union of the two kingdoms. An equal malt duty upon the 

 barleys of both countries, is in fa61: a moll unequal burden. It 

 is exactly the fame thing, in principle, as if the land-tax was 

 afTcHed by the acre, inftead of a regulated valuation ; and mud 

 operate in every diitri6t precifely according to the goodnefs of 

 grain which is produced. In fome, the evil will work its own 

 cure ; for the culture of barley will there be laid afide. In 

 others, it will only be partially felt; but, in all, it mufl: oc- 

 cafion a conhderable change in the rural fyftem now praclifed, 

 unlefs the act of laft SeiTion is immediately repealed. 



We have hitherto confidered the equal value of the malt duty, 

 fo far only as it regarded the agricultural interefts of the country; 

 but we ftiall now (how its effects upon the revenue ; which, iii 

 all probability, will rather be leffened, than augmented, by the 

 additional impofition. On this head we fnall be Ihort, as the 

 fubject lies rather out of our fphere. If we, however, can 

 make out, that a meafure fo injurious to the agricultural in- 

 tereft of the country, will not promote the very objecl: for 

 which it was enacted, it will be allowed, that the motives for 

 urging a repeal, or modification of the meafure, are confiderably 

 reinforced. 



In Scotland three fourths of the barley raifed is of a quality 

 which cannot afford to pay a malt-tax ; and even the very belt 

 is all the duty deficient, when compared with the produce gain- 

 ed from Englifli grain. This, for many years back, has inPaien- 

 ced the diftillers to ufe inferior qualities in an unmalted flate, 

 mixing it in certain proportions with the belt grain, which they 



VOL. IV. NO, XIY. Z fele^ed 



