Reasons humbly Offered to the Honourable House of Commons, why a greater Duty should be laid on the present Stock of Malt in hand, then upon other Goods.
1. MALT being the Manufacture of Barley, which is the growth of our own Countrey, there does not appear to be any reason why a greater Duty should be laid upon it then upon any other Goods, or Commoditys whatsoever.
If Malt be supposed to be at 20 s. per. Quarter, which is the now general Price, and six Pence a Bushel (as proposed) be laid upon it, then the Tax will amount to 4 s for every 20 s whereas upon all other Stock in Trade, there is no more then 10 s. for every twenty Pounds.
2. The burthen of the Tax upon the stock of Malt in hand, will inevitably fall upon the Malster, for the Brewers have laid in Stocks sufficient to serve them for a considerable time; and the Malsters will be necessitated to sell their Malt immediatly to raise Mony to pay the Tax, and the Brewers being so well stored before hand, will not buy but upon Terms very disadvantagious to the Malster, in which respect Malt is distinguished from other Goods, because they are generally sold by Retaile two Stocks laid up before hand, and therefore whatever Tax is laid upon other Goods, is pay'd by the Buyer and Consumptioner, which is not so in the Case of Malt.
3. The Case of Malt is differant from what it was at the time of the last Tax; for then the Brewers having not laid in any great Stores before hand, were necessitated to Buy immediatly after the Duty laid upon it, which occasioned the rise of Malt at that time.
4. It will be very hard to lay such a Tax as will ruin the greatest part of the Malsters and will be but an inconsiderable Ease to the rest of the Nation.
For which Reasons it is humbly hoped that no greater Tax will be laid upon the Stock of Malt in Hand, then upon the Stock in other Trades.