Page:The wealth of nations, volume 3.djvu/326

 upon cider produced only £3,083 6s. 8d. It probably fell somewhat short of its usual amount; all the different taxes upon cider 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 cider; 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 cider 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 amount to 3s.