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CHAPTER IX. 



THE MALT TAX. 



BARLEY AND HOPS PURE BEER BEER DUTIES. 



THE first three sections of this book dealt with the 

 three subjects that occupied the earliest attention of the 

 Chambers, and in the case of each of which they attained a 

 considerable measure of success. This one has a different 

 record, telling of a series of misfortunes ; these due, first ly, 

 to an error in judgment, and, secondly, to failure to accom- 

 plish where judgment was sound. It should be added that 

 this failure was due, not to lack of energy nor to unsound 

 argument, but to the fact that the Chambers were opposed 

 by a comparatively small, but very wealthy and highly 

 organised industry, whose financial interests were thought to 

 be in danger if the views of the Chambers were given effect to. 

 Another factor which has prevented success, more in this 

 matter than in most, has been the political element. Both 

 political parties have used the agriculturist for their own ends 

 when this question has come to the front. 



The Malt Tax, 



"This tax was first levied in the reign of Charles II. (1660), 

 but no account of the revenue received has been preserved of an 

 earlier date than the year 1697, when a duty of 6d. per bushel 

 was imposed. 



" The tax has been collected uninterruptedly in England since 

 1697, in Scotland since 1713, and in Ireland since 1785. The 

 law affecting the three countries was consolidated in 1827. 



" The rate of duty was increased to 9d. in 1760, Is. 4d. in 1780. 

 2s. 5d. in 1802, and 4s. 5d. in 1804. It was reduced to 2s. 5d. 

 again in 1816, raised for two years to 3s. 7d., and made 2s. 7d. 

 in 1822. To this last -mentioned rate 5 per cent, was added in 

 1840, and at this, with the exception of a temporary charge of 



