226 A TREATISE ON THE CONNECTION OF 



ments here proposed, a total abolition of the present 

 malt-tax seems the only alternative, adopting in part 

 the substitutes already mentioned, and in lieu of the 

 present tax upon malt, an additional tax upon the brewer, 

 with an equivalent tax on all families who brew for 

 their own use^ and an additional tax on spirits. 



Having stated thus much on a subject, which appears 

 of such importance, and which is likely to be earlier at- 

 tended to in France * than in this country, a few words 

 may be proper on a plan for the purpose of entirely 

 doing away the present salt duties, and substituting 

 such others as shall fall on individuals in proportion 

 to the benefit they may receive by the use of salt ; par- 

 ticularly on those, who, from the high price of it, are 

 now debarred its use in agriculture, the feeding of cattle, 

 and in manufa^Stures. 



It is believed that Government would willingly allow 

 the exemption of duty on salt used for these purposes,, 

 provided the revenue were not to suffer by the appli- 

 cation of such duty-free salt for domestic consumption. 

 Here is the difficulty which has stopped the progress of Mi- 

 nisters 



* A tax on malt made no part of the fojmer system of taxation iu that country. 



