A PROPOSAL FOR Translating the Duty of Excise. FROM Malt-Drinks to MALT. Whereby may be Advanced to the CROWN Fifteen Millions, For the Carrying on the WAR against France.  
TOGETHER, With some Brief Notes and Observations on the LAWS and Administration, in Relation to That DUTY; And the Partiality and Inequality thereof.  By ROBERT MURRAY, Gent'. 
THE former Laws of Excise enjoins the Payment of Two Shillings and Six Pence, upon every Barrel of BEER and ALE, above Six Shillings; and Six Pence, for every Barrel of BEER & 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 admitted to Discharge himself, though, by the express Letter of the Statute, he is allowed so to do; the Gauger making up his Charge by Hot and Cold Words, in the Tun or Backs; whereby they are overcharged One Sixth part, at lest: Whereas 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 Waste, in Cleansing; which doth not neither 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 requires, to the Oppression of the Country; By which means, the whole Burden of this Tax is laid upon a Fourth Part of the People; which cannot otherwise be Remedied, but by Changing this Duty from Mault-DRINKS, to MALT; Whereby every Man will pay in an equal Proportion, 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 considerable Gainer, by the Augmentation of his Trade: Eight Pence laid on every Bushel of MALT, 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 increase that Revenue to, at lest, Fifteen Hundred Thousand Pounds; which is = double, to what it now brings in to 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 aforesaid, 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 Additional Excise on BEER and ALE, the Brewers 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 of again, it was as 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 Quantities of MALT, save Five Pounds per Week, by Excise: some more, some lesle.  
THE Duty falling upon the Inferior Rank of Men (the Nobility, Gentry, and Wealthier sort, who Brew their own Drink, being exempt) is an Hardship, might as well be extended to their Bread, as to their Drink.  
THE Exemption of those that Brew for their Private Use, and Consumption, will occasion many to do it, and more will follow the Example; by which the Revenue must be lessened, and precarious.  
THAT the Revenue of Excise, as it Now stands, is little better than precarious, appears partly from the mysterious Practices of Brewers, very hard, if not impossible to prevent; who always have it in their Power to Augment or Lessen the same, by Brewing sometimes One, Two, Three or Four Barrels, out of the same Quantity of MALT; where they often pay Five Shillings to the Crown, when they ought to accounted for Ten Shillings; and partly, from the increase of Private Brewing; to which the Temptation will grow, if the Duty be Augmented, unless Restrained by a Particular Clause; and should such Private Brewing become a General Practice, the whole Revenue would be entirely lost.  
IT is therefore Proposed, That the Duty of Excise may be changed from Mault-DRINKS unto MALT, for the Reasons ensuing:  
ALL that Drink, whether Rich or Poor, Brewing for themselves or not, will pay in an equal Proportion, to the Strength, and Goodness, of what they Consume.  
THE Revenue will this way be Increased, and yet the People considerably Eased.  
THE Duty, thus laid, may be Raised and Collected, without dispute, between the KING, and the People; which will be an equal Service to the Former, and Satisfaction to the Latter.  
THE Revenue will thus be fixed, and certain, and not subject to be impaired by any Arts, as now.  
AND, whereas it may be objected, That the Nobility, and Gentry, who keep great Hospitality, will hereby be much burdened by the Translation of the EXCISE to MALT. For Answer; One Moiety of the Original EXCISE, being Given the Crown, in Recompense of the Court of Wards, etc. taken away 12 Car. 2. in Ease of the said Nobility and Gentry, who were only grieved by that Court; the Equivalent in Honour might well enough have been charged on Themselves, and the People have been quite Exempted; who were in nothing Eased, by taking away the Court of Wards; at lest, it seems highly just, that They bear their Proportionable Part with the People; which is done by this Expedient.  
THAT This is a more equal Tax, and may be managed without subjecting their Houses to the Inspection of Excise-men; which will obviate the Common Objection, against Altering the Duty from Mault-DRINKS to MALT; and the putting the same at Eight Pence per Bushel, will Reduce the Excise of Drink to Two Shillings per Barrel, which now pays Four Shillings and Nine Pence; and yet = = double double the present Revenue; and will be Collected at a little more than One Third Part of the now Charges; the Salaries of many Superfluous Officers being saved, amounting to many Thousand Pounds per Annum: Nor is MALT, by any Concealment, subject to so many Frauds, it taking up Eighteen or Twenty Days Time, after Wetting, before it can be fit for Sale: And the MAULTSTERS being, for the most part, Wealthy, the Duty will be as Currently paid, and as well, if not better secured, as from the BREWER.  
THAT This, alone, will be a Fund sufficient to take of all Anticipations on this Duty, in the Exchequer, Excuse a General Excise, and other pettit Impositions; as That on Glass, Earthenware, Coals, etc. which may be thought Grievous; and will serve the Government to support the War, during the Continuance thereof; and help to take-in Clipped and Light Money, and totally free all future Impositions upon Land: One Fourth Part of the said Duty on MALT, settled on the Crown for ever, will be an Equivalent, in lieu of that Part of the Excise, that is Hereditary; and now being settled on the Crown for Ten Years, or during the Continuance of the War, will be found a Fund sufficient for Fifteen Millions; viz. Raise Three Millions the first Five Years, or Five Millions for Three Years, (besides the ordinary Revenue of the Crown;) which may be Extinguished in Ten Years: And that such a Settlement for This, or the like Term of Years, to Support and Carry on the War, for some Continuance; will contribute very much to the Abatement of the Pride and Courage of the Enemy.  
FROM the Whole, 'Tis not designed, by This PAPER, to Propose the Laying a New Imposition on Malt; but to Lessen what seems already (tho' not Directly, yet Remotely) Charged on it, by Reducing the same from Twelve Shillings and Eight Pence, per Quarter, to Five Shillings and Four Pence; for so, in Effect, it now Pays: For Six Bushels, making Two Barrels of BEER and ALE, is Nine Shillings & Six Pence; and the other Two Bushels, being a Third Part more, is Three Shillings and Two Pence; which makes Twelve Shillings and Eight Pence, per Quarter. And it is humbly submitted, That it may be much better, to Lay an Excise on One Single Commodity, which affects All in General; than a General Excise on All Commodities.  
All which is Humbly Submitted to the Wisdom and Consideration of the Honourable House of Commons, Assembled in Parliament.