THE " FREE MASH TUN " 209 



agriculture had been reduced. Their most valuable asset 

 the home market had been taken from them without com- 

 pensation, and their heavily taxed agricultural land had been 

 reduced to the level of value of the prairie land of America ; 

 they had been exposed defenceless to the cold wind of the 

 competition of the whole world. He made no definite pro- 

 mises, but by suggestion his audience were led to believe 

 that in Mr. Gladstone agriculture had found a deliverer from 

 bondage. Actually, their dream Avas to become a reality, 

 and the oppressive Malt Tax was to be repealed. Then, with 

 that adroitness of language of which the speaker was a past- 

 master, the adulteration of beer was alluded to as an exten- 

 sion of the liberty of trade ; as the breaking of fetters which 

 never ought to have been imposed ; and the listening legis- 

 lators applauded, in the belief that they were taking part in 

 some splendid legislative effort, instead of helping to write 

 one of the most disastrous pages of agricultural history. 

 The brewers were to be allowed a " Free Mash Tun." In 

 other words, it was no longer to be part of the revenue officials' 

 duty to protect the public health. The brewers were to be 

 allowed to put in whatever materials they pleased. All the 

 careful legislation which for centuries had endeavoured to 

 provide the public with pure drink was to be repealed ; the 

 quality and strength of the liquor they sold was disregarded, 

 and the extra profit which this liberty was calculated to put 

 into the pockets of the brewers was some 2,000,000 per 

 annum. As their share for all these concessions the Govern- 

 ment was to get some half a million more revenue, and the 

 brewers were not to shriek if and when the Government thought 

 proper to give another turn of the " Beer Tax " screw. 



This duty is levied, not as is popularly supposed in one w&y 

 only on beer, but in alternative ways ; by the first way the 

 Malt Tax is levied as of old ; by the second, the tax is levied 

 on the beer product.* 



*Inland Revenue Act, 1880. Chap. 20, 43 & 44 Vic. 



SEC. 11. On and after 1st October, 1880, there shall be charged, 

 collected, levied and paid for the use of Her Majesty, her heirs and 

 successors, in respect of beer brewed in the United Kingdom, a duty 



