105 



to Government, which would be lost, whilst an encouragement would be 

 given to the smuggling of Hollands geneva, of which their spirit is the 

 rival. Against this loss, however, must be set the probable legal impor- 

 tation of Hollands gin, which pays a much higher duty, and the addition- 

 al quantity of sugar spirit that would be manufactured and consumed. 



Your Committee are not prepared to give any decided opinion as to the 

 propriety of permitting the use of molasses in distillation. That article 

 being the produce of refined sugar, and a drawback being allowed on the 

 exportation of that sugar equal to the whole duty, no abatement of duty 

 could be afforded on the molasses wash, such as has been recommended 

 in the case of sugar wash. It besides appears, that the material of sugar is 

 equally advantageous to the manufacturer, and produces a spirit equally 

 pure, and as good for all purposes. Brandy, which is now made from 

 molasses, might, with equal profit, be made from sugar. 



It appears from the account of Mr Jackson, that, calculating from the 

 quantity of spirits that pay duty, the distilled produce of 304,206 quarters 

 of grain is consumed in England, a considerable portion of which spirit 

 is manufactured in, and imported from Scotland and Ireland. By the 

 same evidence, the quantity of grain distilled in Scotland, for their home 

 consumption, amounts to 147,588 quarters. By the Excise return from 

 that country (which is exclusive of the export to England, and inclusive of 

 the import of English barley for the distilleries, which is considerable every 

 year) it is stated at 169,367 quarters. Mr Jackson's calculation for Ireland 

 is formed on an average of two years, ending in 1806, and is far below 

 the quantity since consumed. 



Another evidence states the quantity of corn used in Irish distillation at 

 333,333 quarters; the quantity used 'in Scotland at 155,555 quarters ; and 

 in England, including the importation from Scotland and Ireland, at 

 291,166 quarters^ making 780,05-1 quarters for the use of the distilleries 

 of the united empire. It is difficult to get any very precise information on 

 this head. But taking 780,000 as the whole quantity ; taking Mr Jack- 

 son's account for England at about 300,000 ; the Scotch Excise account 

 169,OOO; the total for Great Britain, 469,000, would leave the remainder, 

 or 311,000 quarters for the Consumption of Ireland. It appears, however, 

 by an official return from Ireland, that the quantity of grain used for dis- 

 tillation there is computed at 672,075 barrels, at 224 pounds per barrel; 

 three-fourths of that grain are oats. 



In order to form their opinion on the manner in which the proposed re- 

 striction would affect the cultivation of barley in this kingdom, your Com- 

 mittee entered into a long and minute examination of various persons con- 

 nected with the agriculture of the country ; some possessing local and 

 practical knowledge, others well known as being capable of affording the 

 most extensive general information. 



The opinion of these persons is, that barley is essential to the cultivation 

 of the barley districts of England ; that on such soils no other crop could 

 be advantageously substituted in its room ; that the distilleries are looked 

 to as a source of considerable influence on the price of the article ; and 

 that the proposed restriction would be injurious to the growers of barley, 

 by diminishing the market of it. The effect of this would be, in their 

 opinion, a reduction in the price ; on the supposition of an average crop, 

 and that the same quantity continued to be sown ; or, if to avoid the ef- 

 fects of depreciation in the market, a less quantity were to be cultivated, 



