Two proposals, humbly offer'd to the Honourable House of Commons, now assembled in Parliament I. That a duty be laid on malt, in the stead of the present duty on beer and ale, and likewise, that the several engagements that revenue lies under, be transferr'd on that of malt, II. That a duty be laid on malt, and the present duty on beer and ale be continued : to which is annex'd an accompt, what in all probability the frauds of brewers do amount to, and wherin such frauds are prejudicial to the King, to the subject, and to the trade itself : likewise by what means such grievances are most properly redress'd / by A. Burnaby ...

Objection I.

It is not so Equal as the Proposer would have the World believe, by reason the Tax will fall intirely upon one sort of Grain, and conse∣quently upon one sort of Land that bears such Grain.

To which I make Answer; The Difference of affecting the Land or Grain more by this Duty, than it is affected, by that of the Excise on Beer and Ale, is only, it pays the Duty in one when Malt, in the other, when that very Mault is made into Drink; and Malt is of little or no other use, or at least 'tis not put to any other than the making of Drink in this Nation; be∣sides, there is this general Argument to back it, that the Seller always Commands the Buyer; Consequently, the Farmer and Maltster will get more than now they do, and this Encourage∣ment given to other People as well as the Brew∣ers, of having their Drink Cheaper than now

they have, as I hope I have already before made it plainly appear, and the Brewer to have the Visible Encouragement of 5 s. per Quarter, I say both these must necessarily cause the Greater Consumption of that sort of Grain. It is to be hoped from these Considerations, that Malt will be one of the Chiefest and most Advantage∣ous Grain the Farmers will imploy themselves in; Consequently, that sort of Land will bear to the Landlord a greater Price.