SELECT COMMITTEE 257 



of cattle and sheep." This Committee only met once, and 

 reported that it wap too late in the session to receive evidence 

 upon these matters. 



In 1867 another Select Committee was appointed " to 

 inquire into the operation of the malt tax." This Committee 

 sat through 1867 and again in 1868, hearing many witnesses 

 and reporting on 13th July. Among others on this Committee 

 were Mr. Clare Sewell Read, Mr. Jasper More, Mr. (afterwards 

 Lord) Goschen, Mr. Shaw Lefevre (afterwards Lord Eversley) 

 and Mr. Ayrton. From the brief minutes of this Committee 

 it is not easy to ascertain exactty what were the views of its 

 members. The report presented to Parliament concluded as 

 follows : 



" Your Committee consider that the result of the evidence 

 taken by them is, that the Malt Tax prevents the farmer from 

 cultivating his land to the greatest advantage ; that it obstructs 

 him in the use of a valuable article of food for cattle ; that, by 

 making it necessary to employ a large additional amount of 

 capital in the important trade of malting and brewing, it has 

 created and tends to foster two large monopolies ; and that, 

 by materially increasing the price of beer, it encourages adultera- 

 ation and prevents to a great extent the habit of brewing amongst 

 the labouring people. 



" Your Committee, carefully reviewing the whole of the 

 evidence before them, are of opinion that the Malt Tax might be 

 repealed, provided some means for raising the same mount of 

 revenue, if required, be substituted either in the shape of a 

 brewer's licence or some other form." 



But there were five divisions before this report was carried, 

 and each division showed six voting on either side, the Chair- 

 man s casting vote deciding in each case. Mr. Dent presented 

 another report, which said that 



" having regard to the increasing expenditure and the large 

 amount it has now reached, and the present deficient state of 

 income, your Committee are unwilling to incur the responsibility 

 of disturbing so important a branch of the revenue as the Malt 

 Tax." 



The first division taken was that Mr. Dent's report should 

 be the report of the Committee, and Mr. Read and Mr. More 

 both voted for Mr. Dent, thus opposing the repeal of the tax, 

 but like the other divisions, the Chairman's casting vote 



s 



