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.Seven shillings and sixpence are equal to the excise uponten bushels of malt a quantity fully equal to what all the differentmembers of any sober family, men, women, and children, are at anaverage likely to consume.But in rich and great families, wherecountry hospitality is much practised, the malt liquors consumedby the members of the family make but a small part of theconsumption of the house.Either on account of this composition,however, or for other reasons, it is not near so common to malt asto brew for private use.It is difficult to imagine any equitablereason why those who either brew or distil for private use shouldnot be subject to a composition of the same kind.A greater revenue than what is at present drawn from all theheavy taxes upon malt, beer, and ale might be raised, it hasfrequently been said, by a much lighter tax upon malt, theopportunities of defrauding the revenue being much greater in abrewery than in a malt-house, and those who brew for private usebeing exempted from all duties or composition for duties, which isnot the case with those who malt for private use.In the porter brewery of London a quarter of malt is commonlybrewed into more than two barrels and a half, sometimes intothree barrels of porter.The different taxes upon malt amount tosix shillings a quarter, those upon strong beer and ale to eightshillings a barrel.In the porter brewery, therefore, the differenttaxes upon malt, beer, and ale amount to between twenty-six andthirty shillings upon the produce of a quarter of malt.In thecountry brewery for common country sale a quarter of malt isseldom brewed into less than two barrels of strong and one barrelof small beer, frequently into two barrels and a half of strong beer.Adam Smith ElecBook Classics The Wealth of Nations: Book 5 1195The different taxes upon small beer amount to one shilling andfourpence a barrel.In the country brewery, therefore, the different taxes uponmalt, beer, and ale seldom amount to less than twenty-threeshillings and fourpence, frequently to twenty-six shillings, uponthe produce of a quarter of malt.Taking the whole kingdom at anaverage, therefore, the whole amount of the duties upon malt,beer, and ale cannot be estimated at less than twenty-four ortwenty-five shillings upon the produce of a quarter of malt.But bytaking off all the different duties upon beer and ale, and by triplingthe malt-tax, or by raising it from six to eighteen shillings upon thequarter of malt, a greater revenue, it is said, might be raised bythis single tax than what is at present drawn from all those heaviertaxes.Under the old malt tax, indeed, is comprehended a tax of fourshillings upon the hogshead of cyder, and another of ten shillingsupon the barrel of mum.In 1774, the tax upon cyder producedonly £3083 6s.8d.It probably fell somewhat short of its usualamount, all the different taxes upon cyder having, that year,produced less than ordinary.The tax upon mum, though muchheavier, is still less productive, on account of the smallerconsumption of that liquor.But to balance whatever may be theordinary amount of those two taxes, there is comprehended underwhat is called the country excise, first, the old excise of sixshillings and eightpence upon the hogshead of cyder; secondly, alike tax of six shillings and eightpence upon the hogshead ofverjuice; thirdly, another of eight shillings and ninepence upon thehogshead of vinegar; and, lastly, a fourth tax of elevenpence uponthe gallon of mead or metheglin: the produce of those differentAdam Smith ElecBook Classics The Wealth of Nations: Book 5 1196taxes will probably much more than counterbalance that of theduties imposed by what is called the annual malt tax upon cyderand mum.£ s.d.In 1772, the old malt-tax produced 722,023 11 11The additional 356,776 7 93/4In 1773, the old tax produced 561,627 3 71/2The additional 278,650 15 33/4In 1774, the old tax produced 624,614 17 53/4The additional 310,745 2 81/2In 1775, the old tax produced 657,357 0 81/4The additional 323,785 12 61/4-- -- -- -- -- -- -- -- -- -- -- -- -- --4)3,835,580 12 03/4Average of these four years 958,895 3 03/16In 1772, the country excise produced 1,243,128 5 3The London brewery 408,260 7 23/4In 1773, the country excise 1,245,808 3 3The London brewery 405,406 17 101/2In 1774, the country excise 1,246,373 14 51/2The London brewery 320,601 18 01/4In 1775, the country excise 1,214,583 6 1The London brewery 463,670 7 01/4-- -- -- -- -- -- -- -- -- -- -- -4)6,547,832 19 21/4Average of these four years 1,636,958 4 91/2Adam Smith ElecBook Classics The Wealth of Nations: Book 5 1197To which adding the average malt-tax, or 958,895 3 03/16The whole amount of those differenttaxes comes out to be 2,595,853 7 911/19-- -- -- -- -- -- -- -- -- -- --But by tripling the malt-tax, or byraising it from six to eighteenshillings upon the quarter of malt,that single tax would produce 2,876,685 9 09/16A sum which exceeds the foregoing by 280,832 1 214/16Malt is consumed not only in the brewery of beer and ale, but inthe manufacture of wines and spirits
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