1800-] On the Pubbl Brewery. BEY Not increafe the expence of colledion, it is evident that ¡fc the beer-duty were aboliſhed, and the malt-duty- raiſed to 22s, Id. pet quarter, the(4) fame ſum would. arove af the Exchequer. It is true, that the diſtillery expends ſome of this malt, and would expect a drawback of the added duty. Ic is difficult,(per- haps impoſlible,) to aſcertain the conſumption of the diſtillery.

ut fo make up this deficiency, ſuppoſe 9d. per quarter added to: 22s. Id. the extra produce of this farther addition would amount to(y) 107,525L allowing a drawback of 14s. 6d. on 148,310 quarters. It now rèmains to examine how this pro- poſed enhancement of the malt-duty to 22s. 10d. would af all the parties con erned; the public revenue, the common brewer, the private brewer, and above all, the national wealth.

ANN. The exciſe on beër is one of the oldeſt on the ſtatutes, and few-duties have remained ſo long at the ſame rate of taxation. As the commiflioners of the exciſe have not been able to relax any of their vigilance in the public brewery, it may be preſumed that it is not one of thoſe articles in the late diminution of the’ Cxpence of colleéion, has been moſt prominent. However, as the amount 1s increafing, and the unexampled magnitude of ſome breweries cannot require additional inſpe(ion. in the ſame er OS portion, ſome redu Sion muſt be allowed.- In 1774, the col- lettion of the exciſe coſt 5 per cent.—at preſent no more than BE Ss Od Battle the beer-exciſe be allowed to coft the AVErage rate of 1797, the expence of colleRion on(4) 1,970,378). at 4l. 128. per cent. amounts:0 57-397 This ſaving,(though not very ſplendid,) is enough to countervail ſome preſent trouble of government, in the propoſed ſimplification of the malt produce. Indeed, any aberration from routine in lo complicated a machine, is troubleſome for the time; but the preſent miniſtry have not ſhrunk from a more laborious taſk in new-meodelling the ſalt- colle@ion, and therefore are more likely‘to pay atrention to another proſpedt of ſimplification and conſequent œconomy. At all events, this gain to the revenue is a very ſubordinate incentive compared to the acceſMion of reputation reſulting to the Parliament, tor abouſhing, in the beer-exciſe, the only tax impoſed exc/u- /rvely on the poor.

NANI The gain of government is intéreſting to the com- munity, inaſmuch as it delays the neceſſity, ánd alleviates the preflure of future burdens. There is another ſort- of gain to a

(x) Thus:—If 1,194,7291. reſult from a duty- of 85s. 4d.-—from a duty

f on the old duty,

óf 11. 25. 1d. reſults 3,166,031. Subtrad the 4’ per c 47,9371. remains 3,118,092]. ſomewhat exceeding the preſent net-produce.

(y) The groſs produce 1,194,729I. ſuppoſes 2,857, 49 quarters of malt made per anuum. Nine-pence per quarter, theretore, am which ſuffices to refund 145. 6, per quarter on 148,310 quarters.

(z) Mr. Roſe's pamphlet.

(a) 1n future calculations, I hall take clie groſs amount at 2,95 0,2901, ſomewhat too low. jz