42 



pendence of the realm ; and though the cost was 

 great, the ends were gloriously obtained. 



But the immediate advantage which would 

 result to the agriculturist from the repeal of 

 these taxes, is perhaps greatly overrated. Let 

 us see the degree of pressure they impose upon 

 him. 



The total tax upon malt is 3s. 6d. per bushel, 

 of which a part has been attached to the article 

 for centuries. 



The entire charge thus created is rather 

 more than one penny per gallon upon wholesome 

 small beer, and about three pence per gallon 

 upon ale of the ordinary strength of porter, or 

 brewed with four bushels of malt to the hogshead 

 of fifty-four gallons. If that which was con- 

 tended for last year, namely, the additional 

 malt duty, be taken off, the individual con- 

 sumer will, or ought to be, relieved in actual 

 cost to the extent of one third of one penny per 

 gallon in his small beer, and one penny per 

 gallon in his ale*. 



* It now appears that this point has been gained, and 

 that this mitigation of taxation will be forthwith enjoyed, to 

 the extent of one shilling upon the bushel of malt, reducing 

 the tax to two shillings and sixpence per bushel, but not re- 

 ducing it one entire third. 



