270 THE MALT TAX 



The late Mr. Shackle ton Hallett was asked by the Pure 

 Beer Committee, in 1901, to write a short history of the brew- 

 ing industry, including the political-financial side of the 

 question. The next two paragraphs are condensed from his 

 manuscript notes, and although not necessarily expressing 

 the views of the author of this book, they give a summary 

 of the case which many people think is approximately the 

 correct one. 



The politicians who were responsible for drafting and 

 passing this Revenue Bill appear to have reasoned as follows : 

 The small brewers, the maltsters, and the farmer who brews 

 for his labourers, are a nuisance, and must be discouraged. 



calculated according to the specific gravity of the worts thereof ; that 

 is to say 



Upon every thirty-six gallons of worts of a specific gravity of 

 1057 degrees, the duty of six shillings and threepence : and so 

 in proportion for any difference in quantity or gravity. 

 SEC. 12. Forty-two pounds weight of malt or corn of any descrip* 

 tion or twenty-eight pounds weight of sugar shall be deemed the 

 equivalent of a bushel of malt ; and the expression " bushel of malt" 

 shall include either of its equivalents, or any quantities of malt, corn 

 and sugar, or any two of those materials, as by relation to such 

 equivalents shall be equal to a bushel of malt. 



SEC. 13. (1) Every brewer shall be deemed to have brewed thirty- 

 six gallons of worts of the gravity of 1057 degrees for every two bushels 

 of malt entered or used by him in brewing. 



(2) The duty on beer brewed by a brewer other than a brewer for 

 sale shall be charged on the quantity of worts by relation to materials 

 as aforesaid. 



(3) The duty on beer brewed by a brewer for sale shall be charged 

 in respect of every thirty-six gallons of worts produced of the gravity 

 or original gravity of 1057 degrees, and so in proportion for any differ- 

 ence in quantity or gravity as entered in the book by the brewer, or as 

 ascertained by the officer, whichever is higher 



(a) If the amount of worts deemed to have been brewed by 

 relation to materials exceeds in quantity and gravity by more 

 than four per centum the worts produced from such materials, 

 the duty shall be charged in respect of the excess over and above 

 the four per centum. 



(6) In respect of such accidental loss and waste as arises in the 

 brewing of beer, a deduction of six per centum shall be made from 

 the quantity of worts produced. 



(4) Where the materials used in brewing by a brewer for sale are 

 proved to the satisfaction of the Commissioners to be of such a descrip- 

 tion or nature that some deduction from the quantity chargeable by 

 relation to materials should be made, they shall make such a deduction 

 from that quantity as shall, in their opinion, afford just relief to the 

 brewer. 



