230 j^gri cultural IfiielUgettce. May 



elected for inalting only. The proportion formerly ufed was 

 hree fourths of malt, and one fourth of barley : this was after- 

 wards altered to an equal quantity of eacli ; and fince the addi- 

 tional duty was fully felt, a ilill greater reduv£lion of malt is 

 made ; each mafh containing no more than one third of that ar- 

 ticle. This redu£lion made in the ufe of malt, will prevent an 

 increafe of duty, more efpecially as we learn that the brewers 

 are adopting the like fyllem. The firft year's produce is no 

 rule for che permanent amount of the tax ; for the (lock in hand 

 when the a£t palled, (and it was confiderable), being fubjecled 

 to the new duty, neceiTarily augmented it in a way which cannot 

 be repeated. 



As raw grain diftilled neither aflbrds fuch a pleafant nor 

 wholefome fpirit as that produced from malt, we Ihoald think 

 that every wife government would be too careful of the health 

 of its fubje^fs, to throw temptations in their way for ruin- 

 ing their beit intercll:. The depretiation of quality likewife 

 furniflies encouragement to fmuggling ; becaufe home-made 

 fpirits, when raw grain is ufed, cannot (land a competition with 

 Dutch gin. By extending duties too far, the bufmefs may be. 

 thrown altogether into the hands of the Dutch dilliliers, and 

 the old corn trade with that country revived. In former times, 

 barley in great quantities was exported to Holland, and af- 

 terwards returned in a liquid ftate, though it is certainly more 

 for the intereil of Britain that the profit of manufadruring the 

 article iliould centre at home, as be conferred upon a people to 

 whom we cannot be confuiered as under the ilighteft obliga- 

 tion. 



In order to fliow the importance of the diilillery trade to 

 Scotland, we ftate the following particulars, upon che authority 

 of a gentleman well acquainted with every department of the 

 bufinefs. 



The number of gallons entered in the Lowlands of Scotland, 

 fince the loth November 1802, is 1400. Thefe confume 321 

 bolls of malt, and 642 bolls of barley /c-r day, or 1926 bolls malt, 

 and 3H52 bolls barley per week, amounting to above 300,000 

 bolls ptfr annum. The gallons entered in the Highlands are fup- 

 pofed to be more numerous, though, from the different mode of 

 working adopted, a fmaller quantity of grain will be manufac- 

 tured. At all events, the barley ufed in the diilillery of Scotland, 

 may be eflimated at 500,000 bolls ; and if encouragement is 

 furnifhed by heavy duties, to import only one third part of that 

 quantity, the lofs to the agricultural intereft of the country will 

 be fcrioufiy felt. The fubjccl calls for the earlieft attention of 

 the landholders in every quarter •, and, that it has not hitherto been 

 taken up in a prompt and decifive flyle, muil be attributed to the 



imperfe^ 



