A Return of the Number of Pounds Weight of Paper, made in each collection of Excise, for the United Kingdom, during the Year ended 5th January, 1835; distinguishing the Qualities, whether of the first or Second Class; with the Amount of Duty thereon.

An Account of the Quantities of the different Sorts of Paper charged with Duties in 1835 and 1834, the Rates of Duty on such Paper, the Gross and Nett Produce of the Duties, the Drawback on the Paper exported, and the Cost per Cent, at which the Nett Revenue is collected, separating the Accounts of England, Scotland, and Ireland.

Draw

Allow.

ances

to the

backs Univer

sities,

Paper King's

Ei

on

Cnts.

Printer,

ported. Hot

pressers &c.

S 1,753
122,227

3,640

518

28,138

14,211,091 1}

{

A drawback of the duty on paper is allowed on all books exported. The declared value of such export in 1834 was 122,5951.

SECT. X. Malt, Breweries and Distilleries.

The establishments connected with the conversion of grain into fermented and distilled liquors are of much greater magnitude in Great Britain than in any other country. Owing to the want of wine as a native product, and to the heavy duties that have always been laid upon it when imported, the common beverage of the great bulk of the people has always consisted of fermented or distilled liquors, obtained either from malted or from raw grain. The manufacture of malt, beer, and spirits is important, not only from the amount of capital employed in the business, and the value of the products, but also because the duties on them constitute an important item of the public revenue.

Malt. The process followed in the manufacture of Malt is very simple; and has been carried on for a very long period nearly in the same manner in which it is conducted at present. It is succinctly described in the Report of the Commissioners of Excise Inquiry on Malt.

Description of the Process of Malting.-" Barley is the grain generally used, but oats and other grain, and pulse, viz. beans and peas, are sometimes used for the purpose; and the process commences with wetting or steeping the same in an oblong or square vessel called a cistern. Sometimes the grain is first put into the cistern and then covered with water, at other times the water is first put in and the grain added afterwards.

"Very soon after the grain has been covered with water, it begins to swell and increase in bulk, and continues to do so pretty regularly until it reaches its maximum. The amount of the swell depends not only upon the length of time the grain remains in the steep covered with water (which by law can in no case be less than forty hours), but also upon its quality, and state of dryness before put in steep, and must of course be expected to vary; but the law presumes that the swell will amount to 173 bushels for every 824 bushels before steeped. "The grain, after being steeped, and the water drawn off, is thrown out of the cistern into a square or oblong utensil called a couch-frame, in which it is required by law to remain for the space of 26 hours at the least. Immediately after the expiration of 26 or 30 hours, as the case may be, the grain in operation is said to be on the floor; and during the time it remains on the floor it undergoes a variety of changes.

"Ist. The grain at a certain period (which varies according to circumstances) becomes moist, and emits a rather agreeable smell, and soon after this period the roots begin to make their appearance.

"2d. The acrospire or future stem begins to swell, and gradually advances under the husk from the same end where the roots are observed to spring, till it nearly reaches the other extremity of the grain.

"3d. The kernel, as the acrospire advances through it, becomes friable, and sweet-tasted, and the whole art of malting depends upon

the proper regulation of these changes. In a day or two after the grain has been thrown out of the cistern, the roots begin to appear at the end of each kernel in the shape of a small white protuberance, which soon divides itself into distinct fibres or rootlets. The grain about this time appears moist on the outside, which is called sweating, and which usually goes off in a day or two.

"In about a day, generally, after the spreading of the roots, the rudiments of the future stem may, by splitting the grain, be seen to lengthen. It rises from the same extremity with the root, and, advancing with the husk, would at last issue from the opposite end of the grain, and assume the form of a green blade of grass; but the process of malting is brought to a conclusion some time before the stem has made such progress as to burst the husk.

"As the germination proceeds, the grain is gradually spread thinner on the floor; and when the moisture has been in some degree evaporated, and the germination has thereby been checked, it is again gradually laid thinner to wither. Maltsters differ much in their manner of working, which is affected also by the state of the weather.

"The grain, having thus germinated to the extent required, is put upon the kiln, and heat applied by means of a fire, which is regulated according to circumstances; and when the malt has attained the requisite state of dryness, it is thrown off the kiln, the process being then finished."

The first of the following Tables shows the quantity of malt annually made in England and Wales since 1702, with the rates of duty charged upon it, and the produce of the duties. There are similar accounts for Scotland and Ireland; the one commencing with 1793, and the other with 1790.

The manufacture of malt has been carried on in England to a great extent from a very early period; but it is singular that, notwithstanding the products obtained from it have always formed the principal beverage of the great bulk of the people, the consumption of malt varied very little from the beginning of the last century till within the last half dozen years! This extraordinary result, so different from what would have been à priori anticipated, is ascribable partly to the increase of the duties laid on malt, but still more to the greater increase of those laid on beer, its principal product. No doubt, however, it has been partly, also, occasioned by the change that has taken place in the mode of living, by the introduction and universal use of tea, coffee, and other articles, substituted in the place of beer But the increase that has taken place in the consumption of malt since the reduction of the duty on it in 1822, and the repeal of the beer duty in 1830, seems to prove that the duties were, at least, quite as instrumental in checking the consumption as the introduction of the articles alluded to.

Breweries.-The establishments in Great Britain for the manufacture of beer, particularly those in the metropolis, are, many of them, of great magnitude, and employ a large amount of capital. The latter principally produce porter, the favourite beverage of the Londoners. This is a peculiar species of beer, of a bitterish taste, and a dark colour, both of which it derives from its being prepared

from malt dried at a high temperature, and in some degree charred. Ale is produced from pale malt, or malt dried at a very low temperature. Edinburgh, Burton-on-Trent, and several other districts of England, are celebrated for the superiority of their ale.

Account of the Quantities of Malt charged with Duty in England and Wales, of the Revenue received thereon, and of the Rates of Duty, in each Year, from 1702 to 1836.

Account of the Quantities of Malt charged with Duty in Scotland, of the Revere Received thereon, and of the Rates of Duty, in each Year, from 1793 to 1834

Account of the Quantities of Malt charged with Duty in Ireland, of the Revenue received thereon, and of the Rates of

Duty, in each Year, from 1790 to 1834.

A duty was imposed on the beer produced at public breweries so early as 1660, and was continued down to 1830, when it was repealed. We subjoin an

Account showing the Quantity of the different Sorts of Beer made respectively in England and Scotland, in each Year, from 1820 to 1830, with the Rates of Duty on each, and the Annual Produce of the Duties.

England.

Inter

Scotland.

Inter

Years. Streng Beer. Table Beer. mediate Amount of Duty. Strong Beer. Table Beer. mediate Amount of Duty

Beer.

Beer.

1830

3,570,332

1,066,262 41,831

1,380,469 55,498 2,923,118 15

118,943

247,443

111,071

229,384

71,786 19 5

76,984 16 8

75,262 178,011

The rates of duty were, throughout this whole period, on strong beer 98. 10d., on table ditto 1s. 11., and on inter mediate ditto 4. 114, pe barrel. The beer duty did not extend to Ireland.