e R 7

PERE R= yA, TE Dà QE

318 On the Publie Brewery.[May.

community, which may reſult from any improvernent in a manu- faQure, ſó as to produce the ſame article with leſs expence of materials, The conſumption of malt in the diſtillery is ſo confi- derable, that our ſpeculations would remain imperfe@&t if we omitted a particular conſideration of the effÆ& which every duty on raw malt muſt have on the diſtillery. The colle&ion of the duty on Britiſh ſpirits is more complicated than that on beer, as it is levied diſtin&ly on the malt, the’ waſh, and the re&ified ſpirit. Bhe ſimplification of this would be a ſaving to govern- ment, and a convenience to the diſtiller; and beyond theſe objets may, perhaps, be capable of an arrangement conducive to aggrandiſement of national wealth. This arrangement would be nearly the reverſe of that ſuggeſted in the malt-duty; that by levying the whole duty on the material; this wholly on its produce,

XXX. It is uſually computed, that only one third of the grain uſed in the diſtillery is previouſly malted. It is not to be in- ferred from.this circumſtance, that an equal(6) quantity of ſpirit can be extrated from unmalted grain: the caſe is, that the addition of ſpirit would not quite balance the malt-duty, which muſt then be paid. I am not prepared to ſtate, nor perhaps can the diftiller himſelf,(from the univerſality of the contrary pro- ceſs,) very accurately eſtimate the extra-quantity of grain thus conſumed; it is, however, very confiderable, and in ſo large a

concern riſes into an obje& of much importance. For it may be

perceived that this procedure,(made neceſſary by the malt-duty,) poſitively waſtes the extra-gra!n as much as if it were thrown into the ſea, Tt is always deſirable to ſtate the magnitude of any objet of ſpeculation; but, in the preſent caſe, ſo many(c) data are wanting that I can venture at no calculation. The general evidence,(for the preſent,) muſt be admitted without detail.

XXXIV. To ftop this channel of uſeleſs conſumption, it

would ſuffice to grant a drawback of the entire duty on all malt conſumed in the diſtillery, impoſing equivalent duties on the article in ſome poſterior ſtage of its manufa@ure. The many frauds which have been diſcovered in this branch of the revenue, have made many fſuccefſlive precautions and vigilant inſpedlion abſolutely neceſlary; and the prevention of future fraud 1s pro- bably complete.{if this be fo, the total revenue might be efi- ciently colle@ed at the moſt acceſlible ſtage of the manufaGure, and ſome part of the hoſt of exciſemen diſbanded. If the exciſe

(2) I ſufpe& that alſo thelſuperior quality of foreign geneva is imputable to this management. In other caſes it 1s not uſual tor any Engliſh manu- faure to be ſurpaſſed in quality. If this ſuſpicion be well founded, ſmug- gling geneva would ceaie in confequence of the pro ofed alteration of colleêtion./

(c) The computation î quires the following aſſiſtance: No. of gall. of waſh madé per annum 5; quantity of malt and unmaltéd grain per gallon; and dilr ferent produce of malted and unnalted’ grain. ¿

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