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REASONS for Translating the Duty of Excise from Mault-Drinks to Mault, &c.
THE former Laws of Excise en∣joyn the Payment of Two Shil∣lings and Six Pence, for every Barrel of BEER and ALE, a∣bove Six Shillings; and Six Pence for every Barrel of BEER and ALE, of Six Shillings, or under; the Common Brewer to make his Entry Weekly; Inn-Holders, Victuallers, and Ale-house-keepers, per Mensem, under the several Penalties therein mentioned.
THAT, notwithstanding these Entries are duly Made and Attested, the Officer's single Evidence is Conclusive, and his Charge (though never so unreasonable) must be Paid; and the Brewer is not ad∣mitted to Discharge himself, though, by the express Letter of the Statute, he is allowed so to do; The Ganger making up his Charge by Hot and Cold Worts, in the Tun or Backs; whereby they are over∣charged One Sixth Part at least: Where∣as the Duty chargeable by Law only, is, on every Barrel of BEER and ALE, Sold and Delivered out; and the Allowances of Two Barrels of Ale, upon every Twenty Two, and Three Barrels of Beer, upon every Twenty-Three Barrels, are in consideration only of Damage, by Filling up, Yeast, and Wast, in Cleansing; which doth not nei∣ther fully answer: And, in all Places out of this City, the Officers Charge That for ALE, which is really BEER; which is One Eight Part more than the Law re∣quires, to the Oppression of the Country; By which means, the whole Burthen of this Tax is laid upon a Fourth Part of the People; which cannot otherwise be Re∣medied, but by Changing this Duty from Mault-DRINGS, to MAULT; Where∣by every Man will Pay in an equal Propor∣tion, to the Strength and Goodness of what they consume.
IF any should be hereby Discouraged from Brewing their own Drink, the King will be Reprized in the Excise, on the Common Brewer; who will be a conside∣rable Gainer, by the Augmentation of his Trade: Eight Pence laid on every Bushel of MAULT, allowing Three Bushels to every Barrel of BEER, and ALE, (which is all allowed per Barrel for ALE and BEER, of Common Draft and Sale,) will reduce the present Duty from Four Shillings and Nine-pence per Barrel, to Two Shillings; and yet encrease that Revenue to, at least, Twenty-one Hundred Thousand Pounds; which is more than Double, to what it now brings unto the Government; and the Nation considerably Eased, the Number of Officers Lessened, and above a Moiety of the Charge of Collection Saved to the Crown.
IF the Parliament should endeavour to Redress the Grievance and Extortion a∣foresaid, and Regulate the Entries and Charge against the Brewers, according to the true Meaning of the Laws of Excise, it would much abate the Revenue.
IF the Parliament should lay an Additio∣nal Excise on BEER and ALE, the Brew∣ers would have a great Advantage thereby; for, where Nine Pence was added upon a Barrel of Strong BEER and ALE, and Three Pence upon Small, the Excise little Advanced; and, when it was off again, it was little Abated: So that, any Addition to, or Regulation of Excise, as Now it is, will prove of little or no Advantage to the Crown.
THOSE Brewers that wet great Quan∣tities of MAULT, save Five Pounds per Week, by Excise; some more, some less.