262 THE MALT TAX 



and Mr. Joshua Fielden to raise the question in the House 

 of Commons. No favourable opportunity occurring for this 

 during the session, the Council appointed a small deputation 

 in November to wait upon Mr. Gladstone to lay their case 

 before him. 



Mr. Gladstone declined to meet this deputation, but on the 

 accession of the new ministry (February, 1874), they inter- 

 viewed Sir Stafford Northcote. They handed in a statement 

 repeating to a large extent that handed to Mr. Lowe in 1870, 

 but adding figures to show the amount of taxation on land 

 this duty represented. The Chancellor promised to devote 

 attention to the arguments laid before him, but, notwith- 

 standing the favourable opportunity created by the existence 

 of an unprecedented surplus in the revenue, no part of the 

 disposable balance was accorded in acknowledgment of this 

 longstanding grievance.* 



Nothing further seems to have been done until April, 

 1879, when the Council passed another resolution urging the 

 transference of the duty to beer. On 2nd March, 1880, a 

 similar resolution was carried with one dissentient. Mr. 

 Chaplin gave notice of a motion in the House of Commons 

 on this subject, but Parliament was dissolved before it came 

 forward. 



1880. 



The general election took place on April, 1880, and Mr. 

 Gladstone was returned to power. In his Inland Revenue 

 Act for this year he gave effect to the wishes of the Chamber 

 by transferring the duty to beer, and at their meeting on 

 1st July, the Council unanimously expressed their satisfaction 

 at the action thus taken by the Government. 



This date is the turning point in the history of this question, 

 for although the Chambers had achieved their desire, the 

 changes brought about by the transference of the duty 

 proved to be very far-reaching, and agriculturists had not 

 long to wait before they- realised their mistake. When the 

 fact dawned upon them, the subject had entered on a new 



* Annual Report, 1874. 



