In 1772, the old malt tax produced722,0231111 
The additional356,77679¾ 
In 1773, the old tax produced561,62737½ 
The additional278,650153¾ 
In 1774, the old tax produced624,614175¾ 
The additional310,74528½ 
In 1775, the old tax produced657,35708¼ 
The additional323,785126¼ 
Average of these four years958,895303⁄16 
In 1772, the country excise produced1,243,12053 
The London brewery408,26072¾ 
In 1773, the country excise1,245,80833 
The London brewery405,4061710½ 
In 1774, the country excise1,246,373145½ 
The London brewery320,601180¼ 
In 1775, the country excise1,214,58361¼ 
The London brewery463,67070¼ 
Average of these four years1,636,95849½ 
To which adding the average malt-tax, or958,895303⁄16 
The whole amount of those different taxes comes out to be2,595,8537911⁄16 
But, by trebling the malt tax, or by raising it from six to eighteen shillings upon the quarter of malt, that single tax would produce2,876,685909⁄16 
A sum which exceeds the foregoing by280,8321214⁄16 
Under the old malt tax, indeed, is comprehended 
a tax of four shillings upon the hogshead 
of cyder, and another of ten shillings upon 
the barrel of mum. In 1774, the tax upon 
cyder produced only L.3083 : 6 : 8. It probably 
fell somewhat short of its usual amount
all the different taxes upon cyder, having, that 
year, produced less than ordinary. The tax 
upon mum, though much heavier, is still less 
productive, on account of the smaller consumption 
of that liquor. But to balance 
whatever may be the ordinary amount of those 
two taxes, there is comprehended under what 
is called the country excise, first, the old excise 
of six shillings and eightpence upon the 
hogshead of cyder; secondly, a like tax of 
six shillings and eightpence upon the 
hogshead of verjuice; thirdly, another of eight 
shillings and ninepence upon the hogshead of 
vinegar; and, lastly, a fourth tax of elevenpence 
upon the gallon of mead or metheglin
The produce of those different taxes will probably 
much more than counterbalance that of 
the duties imposed, by what is called the annual 
malt tax, upon cyder and mum
Malt is consumed, not only in the brewery 
of beer and ale, but in the manufacture of 
low wines and spirits. If the malt tax were 
to be raised to eighteen shillings upon the 
quarter, it might be necessary to make some 
abatement in the different excises which are 
imposed upon those particular sorts of low 
wines and spirits, of which malt makes any 
part of the materials. In what are called 
malt spirits, it makes commonly but a third 
part of the materials; the other two-thirds 
being either raw barley, or one-third barley 
and one-third wheat. In the distillery of 
malt spirits, both the opportunity and the 
temptation to smuggle are much greater than 
either in a brewery or in a malt-house; the 
opportunity, on account of the smaller bulk 
and greater value of the commodity, and the 
temptation, on account of the superior height 
of the duties, which amounted to 3s. 102⁄3d.[73] 
upon the gallon of spirits. By increasing the 
duties upon malt, and reducing those upon 
the distillery, both the opportunities and the 
temptation to smuggle would be diminished
which might occasion a still further augmentation 
of revenue. 
It has for some time past been the policy 
of Great Britain to discourage the consumption 
of spirituous liquors, on account of their 
supposed tendency to ruin the health and to 
corrupt the morals of the common people. 
According to this policy, the abatement of 
the taxes upon the distillery ought not to be 
so great as to reduce, in any respect, the price 
of those liquors. Spirituous liquors might 
remain as dear as ever; while, at the same 
time, the wholesome and invigorating liquors 
of beer and ale might be considerably reduced 
in their price. The people might thus be in 
part relieved from one of the burdens of which 
they at present complain the most; while, at 
the same time, the revenue might be considerably 
The objections of Dr. Davenant to this alteration 
in the present system of excise duties
seem to be without foundation. Those objections 
are, that the tax, instead of dividing 
itself, as at present, pretty equally upon the 
profit of the maltster, upon that of the brewer
and upon that of the retailer, would so far