An essay upon the excising of malt: as also, the present case of tallies consider'd. By A. Burnaby, of the Middle-Temple.

Thirdly, The Charge of Col∣lecting it.

If I should say, The Collecting of it would cost nothing, I do'nt doubt but I should be thought a Mad-man: But since 'tis out, (tho for particular Reasons to my self, and with design'd Ad∣vantages to His Majesty, I had once Thoughts to withhold it) I do boldly affirm, it shall cost neither His Majesty nor the Sub∣ject any thing; but shall be an Advantage to both; for which purpose, I must prove to this Honourable House, That the Frauds of Brewers amount to, at least, 320000 l. per Annum, and that this Excising of Malt will prevent those Frauds; and I do'nt doubt, 320000 l. per An∣num, will be thought much too great for the Charge of Colle∣cting such a Tax; but, perhaps, 50000 l. per Annum, may serve turn, considering the Excise-Of∣ficers,

with little Additions, may serve both Purposes: And also, thàt 'tis absolutely necessary, that both Duties, should come under the Consideration of one sort of Managers; the which, in its pro∣per place, I shall endeavour to make more plainly appear: But that this Proof (which will be long) may not too much divert the Reader from the Assertion be∣fore-mention'd, I shall therefore, first, come to a Conclusion, and afterwards Prove it. Tho it be not a proper way of Arguing, to come to a Conclusion before Proof, yet in regard the Reader may carry all with him, it may the better be Excused.

Admit then, that the present Frauds of Brewers do amount to 320000 l. per Annum; Admit likewise, the Excising of all Malt will prevent those Frauds, and

also admit, that 50000 l. per Annum, considering that it will fall under the Consideration of the Excise Officers, will answer the Charge of Collecting it: Admit likewise, that it is of ab∣solute necessity that this and the present Duty of Excise be under the Consideration of one sort of People; I say, admit all this, and then it will appear, that this Tax will be Collected not only with∣out Charge, but there will also accrew the advantage of 270000 l. per Annum, to the King, and I say, to the Subject too; the which, when I make it appear, that these Frauds are a greater prejudice to the Subject, than to the King, will be admitted as a sufficient proof also. These Frauds of Brewers have been a growing Evil ever since the first Institution of that Tax, as appears plainly, by the

Charging of that Revenue from time to time with Additional Du∣ties, which never answer'd the End, as the Commissioners of that Re∣venue can well tell; nay, so far it has been from answering, that when it came to be heavy loaded, that is, when it came to be almost Charged double, the Additional half; did not produce a third part, which is a plain Demonstration, the Evil grew proportionable as the Advantages rose, and as it increased, gave still greater En∣couragements to Frauds; which will more evidently appear by the rising and falling of that Reve∣nue, according to the several Ad∣ditional Duties laid on it, which will be too tedious to insert here.

All which was occasioned by means of these Frauds, for the Brewers having a double advan∣tage, especially at this time, (the

Duty being almost double to what it has been) puts them up∣on all the Contrivances of Frauds imaginable; To prove which As∣sertion, it's but looking back to former years, and comparing them with the latter: As when the Excise was at 2 s. 6 d. per Bar∣rel Strong, and 6 d. per Barrel Small, it did amount to about 680334 l. per Annum; Now at 4 s. 9 d. per Barrel Strong, and 1 s. 3 d. per Barrel Small, does a∣mount to about 900000 l. per An. according to the Additional Duty, (which appears to be almost double) the Excise ought to come to at least 1330000; according to this Computation it comes short 430000 l. To go on with the Proof effectually, suppose an Allowance of 30000 l. per Annum be made, for the Humour of the Town as well as the Country,

running more of late upon very strong or double Ales, than for∣merly: Suppose likewise, an Al∣lowance of 20000 l. per Annum, be made for the Declension of the Brewing Trade of late years, tho' I should think it no very great task to prove, were it ne∣cessary, that that Trade of late years is not in the least declined, but on the contrary, much ad∣vanced. But I shall have room to make large Allowances; there∣fore, lest that Objection should arise, that also is made hereout; Suppose likewise, an Allowance of 10000 l. per Annum, be made, in the stead of the Excise on the Re∣tailers of Coffee, which is more than ever was received by that Duty; When the Excise did a∣mount to 680334 l. per Annum, that Duty helped to make up the aforesaid Sum, which at this time

is on the Berry, and the Duty received at the Custom-House. Suppose likewise, the Distillery be the same now as then, according to the Additional Duty on it, tho' in fact it is considerably advanced even according to the Additional Duty. Suppose, an Allowance also of 100000 l. per Annum, be made, for the Importation of Brandy, which also helped to make the aforesaid Sum of 680334 l. obstructed at this time, by means of the present War: All these Deductions amount to but 160000 l. per An. which deducted from 430000 l. there will still re∣main 270000 l. 'Tis to be suppo∣sed, that (even when the Excise was but 2 s. 6 d. per Barrel Strong, and 6 d. per Barrel Small) the practice of Frauds were not wholly laid aside; but suppose, an Allowance be made, for the then supposed

Frauds, of 50000 l. per Annum, (though upon a nicer Examina∣tion, there would be good reason to suspect, twice that Sum did not serve their turns) then the Brew∣ers Frauds will amount to 320000 l. per Annum, which is considerably above one third part of that present Revenue. There might be much more said to swell the aforesaid 320000 l. per Annum to a much greater Sum, but it is to be feared that even that's much too great to be well spared at this time; and, perhaps, it will be morally impossible to Rectifie that great Abuse, unless by Le∣vying such a Tax as I am now Pleading for.

To make the Argument yet stronger, and to Answer every particular, I must shew, where∣in, in my humble Opinion, the Frauds of Brewers are prejudi∣cial

to the King, to the Subjects in general, and, more particular∣ly, to the Trade it self.

First, These Frauds are a Dis∣appointment to the King, by rea∣son that thereby the Excise does not answer the Sum it was given for; consequently, the Fond to the Lenders of Money is not so good or large, as if it did fully answer.

Secondly, They are prejudicial to the Publick in general, by reason that if the Brewers paid for all they Brewed, (as in Reason they ought) the less Taxes would serve turn, consequently, are pre∣judicial to the Subject.

Thirdly, These Frauds, are more particularly prejudicial to the Brewing Trade; Every Person

that knows the Brewing Trade, knows the greater the Trade, the greater opportunity they have to Defraud, insomuch, that the very small Brewers can scarce defraud any, the great Brewers having such advantage, do sell Stronger or Better Drink, more Measure and Cheaper, than the lesser ones can, who by reason of the want of such great Trades, have not such great advantages by Frauds; The lesser Brewers by this means, cannot be supposed to have any Customers that can make good Payments for what they buy of them, for if they could, no doubt they would apply themselves to the great Brewers, where they will receive such visible advan∣tages, different from what the l••sser Brewers can afford them, so that what few good Custo∣mers the lesser Brewers can be

supposed to have, they get no∣thing by, perhaps loose. Since then, the only Customers the Lesser Brewers have, that they can hope to get by, are bad, it may be concluded such an Imployment must end in destruction, unless timely relieved from those Incon∣veniencies. It will not be denied, I presume, that what has been said before, has sufficiently made appear, that the preventing of these Frauds will prove equally advantageous to the King and Subject, and more particularly to the Trade it self. And there will also this Consequence necessarily follow, the Publick will be yet further prejudiced, if these Frauds are not prevented, which will be obliged to bear some Tax levied on them, to make good such de∣ficiency, as may accrew there∣from.

Now, I hope, I have fully proved, that this Tax shall not only be Collected without Expence, but on the contrary, the Collection of it will be happily attended with a considerable Advantage (nothing less than 270,000 l. per Annum) both to the King and Subject, which I presume, is not an unwelcome Guest at this time, when our Occasions too visibly call upon us to be good Hus∣bands. There indeed wants one thing to compleat the proof (viz.) that the Excising of Malt, will prevent the Frauds of Brewers. The proof of which, will likewise be plain, if we consider, whoever knows the least of the Brewing Trade, cannot be ignorant what quantities of Drink the Brewer must make from his Malt, to be a Gainer by it, (and it is to be sup∣posed they will hardly Brew with∣out

Gain) and by the Levying of such a Tax as this, all the Malt the Brewers use must necessarily be known, (according to a Scheme of Practice that shall be produced when required) consequently, the Brewers cannot defraud any, but it will be known likewise; that is, they cannot defraud any thing considerable, but that it will be known, little Matters are not worth looking after; however, there may be Remedies found out for them also, if this take effect.