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 imposed. The chief feature of this act was that, on and after the 1st of October 1880, a beer duty was imposed in lieu of the old malt tax, at the rate of 6s. 3d. per barrel of 36 gallons, at a specific gravity of 1.057, and the regulations for charging the duty were so framed as to leave the brewer practically unrestricted as to the description of malt or corn and sugar, or other description of saccharine substitutes (other than deleterious articles or drugs), which he might use in the manufacture or colouring of beer. This freedom in the choice of materials has continued down to the present time, except that the use of “saccharin” (a product derived from coal-tar) was prohibited in 1888, the reason being that this substance gives an apparent palate-fulness to beer equal to roughly 4° in excess of its real gravity, the revenue suffering thereby. In 1889 the duty on beer was increased by a reduction in the standard of gravity from 1.057 to 1.055, and in 1894 a further 6d. per barrel was added. The duty thus became 6s. 9d. per barrel, at a gravity of 1.055, which was further increased to 7s. 9d. per barrel by the war budget of 1900, at which figure it stood in 1909. (See also .)

Prior to 1896, rice, flaked maize (see below), and other similar preparations had been classed as malt or corn in reference to their wort-producing powers, but after that date they were deemed sugar in that regard. By the new act (1880) 42 ℔ weight of corn, or 28 ℔ weight of sugar, were to be deemed the equivalent of a bushel of malt, and a brewer was expected by one of the modes of charge to have brewed at least a barrel (36 gallons) of worts (less 4% allowed for wastage) at the standard gravity for every two bushels of malt (or its equivalents) used by him in brewing; but where, owing to lack of skill or inferior machinery, a brewer cannot obtain the standard quantity of wort from the standard equivalent of material, the charge is made not on the wort, but directly on the material. By the new act, licences at the annual duty of £1 on brewers for sale, and of 6s. (subsequently modified by 44 Vict. c. 12, and 48 and 49 Vict. c. 5, &c., to 4s.) or 9s., as the case might be, on any other brewers, were required. The regulations dealing with the mashing operations are very stringent. Twenty-four hours at least before mashing the brewer must enter in his brewing book (provided by the Inland Revenue) the day and hour for commencing to mash malt, corn, &c., or to dissolve sugar; and the date of making such entry; and also, two hours at least before the notice hour for mashing, the quantity of malt, corn, &c., and sugar to be used, and the day and hour when all the worts will be drawn off the grains in the mash-tun. The worts of each brewing must be collected within twelve hours of the commencement of the collection, and the brewer must within a given time enter in his book the quantity and gravity of the worts before fermentation, the number and name of the vessel, and the date of the entry. The worts must remain in the same vessel undisturbed for twelve hours after being collected, unless previously taken account of by the officer. There are other regulations, e.g. those prohibiting the mixing of worts of different brewings unless account has been taken of each separately, the alteration of the size or shape of any gauged vessel without notice, and so on.

Taxation of Beer in Foreign Countries.—The following table shows the nature of the tax and the amount of the same calculated to English barrels.

 —These are water, (q.v.),  (q.v.), various substitutes for the two latter, and preservatives.

Water.—A satisfactory supply of water—which, it may here be mentioned, is always called liquor in the brewery—is a matter of great importance to the brewer. Certain waters, for instance, those contaminated to any extent with organic matter, cannot be used at all in brewing, as they give rise to unsatisfactory fermentation, cloudiness and abnormal flavour. Others again, although suited to the production of one type of beer, are quite unfit for the brewing of another. For black beers a soft water is a desideratum, for ales of the Burton type a hard water is a necessity. For the brewing of mild ales, again, a water containing a certain proportion of chlorides is required. The presence or absence of certain mineral substances as such in the finished beer is not, apparently, a matter of any moment as regards flavour or appearance, but the importance of the rôle played by these substances in the brewing process is due to the influence which they exert on the solvent action of the water on the various constituents of the malt, and possibly of the hops. The excellent quality of the Burton ales was long ago surmised to be due mainly to the well water obtainable in that town. On analysing Burton water it was found to contain a considerable quantity of calcium sulphate—gypsum—and of other calcium and magnesium salts, and it is now a well-known fact that good bitter ales cannot be brewed except with waters containing these substances in sufficient quantities. Similarly, good mild ale waters should contain a certain quantity of sodium chloride, and waters for stout very little mineral matter, excepting perhaps the carbonates of the alkaline earths, which are precipitated on boiling.

The following analyses (from W. J. Sykes, The Principles and Practice of Brewing) are fairly illustrative of typical brewing waters.

Our knowledge of the essential chemical constituents of brewing waters enables brewers in many cases to treat an unsatisfactory supply artificially in such a manner as to modify its character in a favourable sense. Thus, if a soft water only is to hand, and it is desired to brew a bitter ale, all that is necessary is to add a sufficiency of gypsum, magnesium sulphate and calcium chloride. If it is desired to convert a soft water lacking in chlorides into a satisfactory mild ale liquor, the addition of 30–40 grains of sodium chloride will be necessary. On the other hand, to convert a hard water into a soft supply is scarcely feasible for brewing purposes. To the substances used for treating brewing liquors already mentioned we may add kainite, a naturally deposited composite salt containing potassium and magnesium sulphates and magnesium chloride.

Malt Substitutes.—Prior to the repeal of the Malt Acts, the only substitute for malt allowed in the United Kingdom was sugar. The quantity of the latter employed was 295,865 cwt. in 1870, 1,136,434 cwt. in 1880, and 2,746,615 cwt. in 1905; that is to say, that the quantity used had been practically trebled during the last twenty-five years, although the quantity of malt employed had not materially increased. At the same time other substitutes, such as unmalted corn and preparations of rice and maize, had come into favour, the quantity of these substances used being in 1905 125,671 bushels of unmalted corn and 1,348,558 cwt. of rice, maize, &c.

The following statistics with regard to the use of malt substitutes in the United Kingdom are not without interest. 