±´¿Çµç×ÓÊé > Ó¢ÎÄÔ­Öøµç×ÓÊé > wealbk05 >

µÚ63ÕÂ

wealbk05-µÚ63ÕÂ

С˵£º wealbk05 ×ÖÊý£º ÿҳ4000×Ö

°´¼üÅÌÉÏ·½Ïò¼ü ¡û »ò ¡ú ¿É¿ìËÙÉÏÏ·­Ò³£¬°´¼üÅÌÉ쵀 Enter ¼ü¿É»Øµ½±¾ÊéĿ¼ҳ£¬°´¼üÅÌÉÏ·½Ïò¼ü ¡ü ¿É»Øµ½±¾Ò³¶¥²¿£¡
¡ª¡ª¡ª¡ªÎ´ÔĶÁÍꣿ¼ÓÈëÊéÇ©ÒѱãÏ´μÌÐøÔĶÁ£¡




frequently¡¡been¡¡said£»¡¡by¡¡a¡¡much¡¡lighter¡¡tax¡¡upon¡¡malt£»¡¡the

opportunities¡¡of¡¡defrauding¡¡the¡¡revenue¡¡being¡¡much¡¡greater¡¡in¡¡a

brewery¡¡than¡¡in¡¡a¡¡malt¡­house£»¡¡and¡¡those¡¡who¡¡brew¡¡for¡¡private¡¡use

being¡¡exempted¡¡from¡¡all¡¡duties¡¡or¡¡composition¡¡for¡¡duties£»¡¡which

is¡¡not¡¡the¡¡case¡¡with¡¡those¡¡who¡¡malt¡¡for¡¡private¡¡use¡£

¡¡¡¡¡¡¡¡¡¡In¡¡the¡¡porter¡¡brewery¡¡of¡¡London¡¡a¡¡quarter¡¡of¡¡malt¡¡is

commonly¡¡brewed¡¡into¡¡more¡¡than¡¡two¡¡barrels¡¡and¡¡a¡¡half£»¡¡sometimes

into¡¡three¡¡barrels¡¡of¡¡porter¡£¡¡The¡¡different¡¡taxes¡¡upon¡¡malt

amount¡¡to¡¡six¡¡shillings¡¡a¡¡quarter£»¡¡those¡¡upon¡¡strong¡¡beer¡¡and¡¡ale

to¡¡eight¡¡shillings¡¡a¡¡barrel¡£¡¡In¡¡the¡¡porter¡¡brewery£»¡¡therefore£»

the¡¡different¡¡taxes¡¡upon¡¡malt£»¡¡beer£»¡¡and¡¡ale¡¡amount¡¡to¡¡between

twenty¡­six¡¡and¡¡thirty¡¡shillings¡¡upon¡¡the¡¡produce¡¡of¡¡a¡¡quarter¡¡of

malt¡£¡¡In¡¡the¡¡country¡¡brewery¡¡for¡¡common¡¡country¡¡sale¡¡a¡¡quarter¡¡of

malt¡¡is¡¡seldom¡¡brewed¡¡into¡¡less¡¡than¡¡two¡¡barrels¡¡of¡¡strong¡¡and

one¡¡barrel¡¡of¡¡small¡¡beer£»¡¡frequently¡¡into¡¡two¡¡barrels¡¡and¡¡a¡¡half

of¡¡strong¡¡beer¡£¡¡The¡¡different¡¡taxes¡¡upon¡¡small¡¡beer¡¡amount¡¡to¡¡one

shilling¡¡and¡¡fourpence¡¡a¡¡barrel¡£¡¡In¡¡the¡¡country¡¡brewery£»

therefore£»¡¡the¡¡different¡¡taxes¡¡upon¡¡malt£»¡¡beer£»¡¡and¡¡ale¡¡seldom

amount¡¡to¡¡less¡¡than¡¡twenty¡­three¡¡shillings¡¡and¡¡fourpence£»

frequently¡¡to¡¡twenty¡­six¡¡shillings£»¡¡upon¡¡the¡¡produce¡¡of¡¡a¡¡quarter

of¡¡malt¡£¡¡Taking¡¡the¡¡whole¡¡kingdom¡¡at¡¡an¡¡average£»¡¡therefore£»¡¡the

whole¡¡amount¡¡of¡¡the¡¡duties¡¡upon¡¡malt£»¡¡beer£»¡¡and¡¡ale¡¡cannot¡¡be

estimated¡¡at¡¡less¡¡than¡¡twenty¡­four¡¡or¡¡twenty¡­five¡¡shillings¡¡upon

the¡¡produce¡¡of¡¡a¡¡quarter¡¡of¡¡malt¡£¡¡But¡¡by¡¡taking¡¡off¡¡all¡¡the

different¡¡duties¡¡upon¡¡beer¡¡and¡¡ale£»¡¡and¡¡by¡¡tripling¡¡the¡¡malt¡­tax£»

or¡¡by¡¡raising¡¡it¡¡from¡¡six¡¡to¡¡eighteen¡¡shillings¡¡upon¡¡the¡¡quarter

of¡¡malt£»¡¡a¡¡greater¡¡revenue£»¡¡it¡¡is¡¡said£»¡¡might¡¡be¡¡raised¡¡by¡¡this

single¡¡tax¡¡than¡¡what¡¡is¡¡at¡¡present¡¡drawn¡¡from¡¡all¡¡those¡¡heavier

taxes¡£

¡¡¡¡¡¡¡¡¡¡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¡¡L3083¡¡6s¡£¡¡8d¡£¡¡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£º¡¡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¡£¡¡

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡L¡¡¡¡¡¡¡¡¡¡¡¡¡¡s¡£¡¡¡¡¡¡

d¡£¡¡¡¡¡¡In¡¡1772£»¡¡the¡¡old¡¡malt¡­tax¡¡produced¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡722£»023¡¡¡¡¡¡¡¡11¡¡¡¡

¡¡11

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡additional¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡356£»776¡¡¡¡¡¡¡¡¡¡7¡¡¡¡¡¡¡¡

9¡¡3/4¡¡¡¡¡¡In¡¡1773£»¡¡the¡¡old¡¡tax¡¡produced¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡561£»627¡¡¡¡¡¡¡¡

3¡¡¡¡¡¡¡¡¡¡7¡¡1/2

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡additional¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡278£»650¡¡¡¡¡¡¡¡15¡¡¡¡¡¡¡¡

3¡¡3/4¡¡¡¡¡¡In¡¡1774£»¡¡the¡¡old¡¡tax¡¡produced¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡624£»614¡¡¡¡¡¡

17¡¡¡¡¡¡¡¡¡¡5¡¡3/4

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡additional¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡310£»745¡¡¡¡¡¡¡¡¡¡2¡¡¡¡¡¡¡¡

8¡¡1/2¡¡¡¡¡¡In¡¡1775£»¡¡the¡¡old¡¡tax¡¡produced¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡657£»357¡¡¡¡¡¡¡¡

0¡¡¡¡¡¡¡¡¡¡8¡¡1/4

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡additional¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡323£»785¡¡¡¡¡¡¡¡12¡¡¡¡¡¡¡¡

6¡¡1/4

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡

¡­

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡4£©3£»835£»580¡¡¡¡¡¡¡¡12¡¡¡¡¡¡¡¡

0¡¡3/4

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡

¡­

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Average¡¡of¡¡these¡¡four¡¡years¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡958£»895¡¡¡¡¡¡¡¡¡¡3¡¡¡¡¡¡

0¡¡3/16

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡

¡­¡¡¡¡¡¡In¡¡1772£»¡¡the¡¡country¡¡excise

produced¡¡¡¡¡¡¡¡¡¡¡¡¡¡1£»243£»128¡¡¡¡¡¡¡¡¡¡5¡¡¡¡¡¡¡¡¡¡3

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡London¡¡brewery¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡408£»260¡¡¡¡¡¡¡¡¡¡7¡¡¡¡¡¡¡¡

2¡¡3/4¡¡¡¡¡¡In¡¡1773£»¡¡the¡¡country¡¡excise¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡1£»245£»808¡¡¡¡¡¡¡¡

3¡¡¡¡¡¡¡¡¡¡3

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡London¡¡brewery¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡405£»406¡¡¡¡¡¡¡¡17¡¡¡¡¡¡

10¡¡1/2¡¡¡¡¡¡In¡¡1774£»¡¡the¡¡country¡¡excise¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡1£»246£»373¡¡¡¡¡¡

14¡¡¡¡¡¡¡¡¡¡5¡¡1/2

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡London¡¡brewery¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡320£»601¡¡¡¡¡¡¡¡18¡¡¡¡¡¡¡¡

0¡¡1/4¡¡¡¡¡¡In¡¡1775£»¡¡the¡¡country¡¡excise¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡1£»214£»583¡¡¡¡¡¡¡¡

6¡¡¡¡¡¡¡¡¡¡1

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡The¡¡London¡¡brewery¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡463£»670¡¡¡¡¡¡¡¡¡¡7¡¡¡¡¡¡¡¡

0¡¡1/4

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡

¡­

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡4£©6£»547£»832¡¡¡¡¡¡¡¡19¡¡¡¡¡¡¡¡

2¡¡1/4

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡

¡­

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡Average¡¡of¡¡these¡¡four¡¡years¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡1£»636£»958¡¡¡¡¡¡¡¡¡¡¡¡¡¡4¡¡¡¡¡¡¡¡

9¡¡1/2¡¡¡¡¡¡To¡¡which¡¡adding¡¡the¡¡average¡¡malt¡­tax£»¡¡or¡¡¡¡¡¡958£»895¡¡¡¡¡¡¡¡¡¡¡¡

3¡¡¡¡¡¡¡¡0¡¡3/16¡¡¡¡¡¡The¡¡whole¡¡amount¡¡of¡¡those¡¡different

¡¡¡¡¡¡¡¡¡¡taxes¡¡comes¡¡out¡¡to¡¡be¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡2£»595£»853¡¡¡¡¡¡¡¡¡¡¡¡¡¡7¡¡¡¡¡¡9

11/19

¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡

¡­¡¡¡¡¡¡But¡¡by¡¡tripling¡¡the¡¡malt¡­tax£»¡¡or¡¡by

¡¡¡¡¡¡¡¡¡¡raising¡¡it¡¡from¡¡six¡¡to¡¡eighteen

¡¡¡¡¡¡¡¡¡¡shillings¡¡upon¡¡the¡¡quarter¡¡of¡¡malt£»

¡¡¡¡¡¡¡¡¡¡that¡¡single¡¡tax¡¡would¡¡produce¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡¡2£»876£»685¡¡¡¡¡¡¡¡¡¡¡¡¡¡9¡¡¡¡¡¡

0¡¡9/16¡¡¡¡¡¡A¡¡sum¡¡which¡¡exceeds¡¡the¡¡foregoing¡¡by¡¡¡¡¡¡¡¡¡¡¡¡¡¡280£»832¡¡¡¡¡¡¡¡¡¡¡¡

1¡¡¡¡¡¡2¡¡14/16¡¡

¡¡¡¡¡¡¡¡¡¡Malt¡¡is¡¡consumed¡¡not¡¡only¡¡in¡¡the¡¡brewery¡¡of¡¡beer¡¡and¡¡ale£»

but¡¡in¡¡the¡¡manufacture¡¡of¡¡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¡¡amount¡¡to¡¡3s¡£¡¡10¡¡2/3d¡£*¡¡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¡£¡¡¡¡¡¡¡¡*¡¡Though¡¡the¡¡duties¡¡directly¡¡imposed

upon¡¡proof¡¡spirits¡¡amount¡¡only¡¡to¡¡2s¡£¡¡6d¡£¡¡per¡¡gallon£»¡¡these¡¡added

to¡¡the¡¡duties¡¡upon¡¡the¡¡low¡¡wines£»¡¡from¡¡which¡¡they¡¡are¡¡distilled£»

amount¡¡to¡¡3s¡£¡¡10¡¡2/3d¡£¡¡Both¡¡low¡¡wines¡¡and¡¡proof¡¡spirits¡¡are£»¡¡to

prevent¡¡frauds£»¡¡now¡¡rated¡¡according¡¡to¡¡what¡¡they¡¡gauge¡¡in¡¡the

wash¡£¡¡

¡¡¡¡¡¡¡¡¡¡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¡¡augmented¡£

¡¡¡¡¡¡¡¡¡¡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

as¡¡it¡¡affected¡¡profit£»¡¡fall¡¡altogether¡¡upon¡¡that¡¡of¡¡the¡¡maltster£»

that¡¡the¡¡maltster¡¡could¡¡not¡¡so¡¡easily¡¡get¡¡back¡¡the¡¡amount¡¡of¡¡the

tax¡¡in¡¡the¡¡advanced¡¡price¡¡of¡¡his¡¡malt¡¡as¡¡the¡¡brewer¡¡and¡¡retailer

in¡¡the¡¡advanced¡¡price¡¡of¡¡their¡¡liquor£»¡¡and¡¡that¡¡so¡¡heavy¡¡a¡¡tax

upon¡¡malt¡¡might¡¡reduce¡¡the¡¡rent¡¡and¡¡profit¡¡of¡¡barley¡¡land¡£

¡¡¡¡¡¡¡¡¡¡No¡¡tax¡¡can¡¡ever¡¡reduce£»¡¡for

·µ»ØĿ¼ ÉÏÒ»Ò³ ÏÂÒ»Ò³ »Øµ½¶¥²¿ ÔÞ£¨0£© ²È£¨0£©

Äã¿ÉÄÜϲ»¶µÄ