256 THE MALT TAX 



be ready, nay be anxious, to get rid of the malt tax." Lord 

 John Russell (Hansard, 1846) : " If I were Prime Minister 

 when protection to agriculture were abolished, the first tax 

 I would repeal would be the malt tax." 



In Scotland more drastic action was taken. In 1695 efforts 

 to establish this duty were so strongly opposed that the 

 Union was seriously threatened. The Scottish Peers tried 

 every means, and the Earl of Findlater moved in the House 

 of Commons for leave to bring in a Bill to dissolve the Union 

 in consequence. Despite all opposition, the tax was imposed, 

 and intense dissatisfaction resulted. Maltsters everywhere 

 refused to be surveyed, and no proceedings at law by the 

 Excise were of the slightest avail, as in no county of Scotland 

 would the justices act. This state of affairs continued until 

 1725, during which year the duty north of the border yielded 

 exactly 11 2s. The Government determined to enforce 

 payment, and sent two companies of soldiers to Glasgow to 

 assist the officers of the Excise in their work, and to protect 

 them. But so great a riot followed that the military were 

 completely intimidated by the mob, who, flushed with their 

 victory, repaired to the house of Mr. D. Campbell, then member 

 for Glasgow, and completely sacked and ruined it. Next day 

 the rioters drove the soldiers to Dumbarton Castle with the 

 loss of six men and all their baggage. So great was the hatred 

 to this tax that the whole country was prepared to do the 

 same thing, and it was not accepted, nor was order restored, 

 until an arrangement was come to that all the money raised 

 by it in excess of 20,000 should be devoted to the 

 encouragement of Scotch manufacturers and industries, 

 particularly the ports and fisheries. For a whole century 

 the duty was kept considerably less in Scotland than in 

 England and Wales. 



In 1863 a Select Committee was appointed " to consider 

 whether compatibly with the interests of the revenue, the 

 laws relating to the Excise Duty upon malt can be amended 

 so as to operate more advantageously with reference to the 

 cultivation and price of barley, to the manufacture and price 

 of malt and malt liquor, and to the use of malt in the feeding 



