REASONS Humbly Offered against Reducing the Duty of Low Wines from Foreign Materials.  
THE Act of the Second of his Present Majesty's Reign for the Encouragement of Tillage, laid a Duty of 8 d. per Gallon on all Low Wines from Foreign Materials, and but 1 d. per Gallon on Low Wines from Corn. This great Difference in that Duty encouraged several Persons to erect Distilling-Houses; and were at great Cost and Charges to distill from Malted Corn only.  
The Reducing the Duty of Foreign Materials to 4 d. per Gallon, and keeping up the Duty of 1 d. per Gallon upon Low Wines from Corn, will have the following Effects upon the Nation in general, as well as upon the Malt Distiller in particular.  
First, The Malt Distillers must lose the Benefit of all those Utensils which they erected and prepared for Distilling Corn, and distill Molossus, or else not work till there is such a difference between the Price of Malt and Foreign Materials, as the Reduction of 4 d. per Gallon on the Low Wines will amount to. For as the Duty at present is, there is but 6 l. per Tun difference in the Price of Spirit. And if 4 d. per Gallon is taken off the Low Wines, that will be 8 l. 8 s. per Tun; which will make Molossus Spirit cheaper than Corn; and then no Man can distill from Corn; and how much that will be to the Interest of the Landed Men of England, is left to them to judge. For it is evident, that nothing but the Difference in the Duty, can give Encouragement to distill from Malt; which was the Opinion of those who made that Act for the Good of the Country. And whatever Arguments they were that inclined the Parliament to make such a Difference in the Duty, they are still in force: For the Country ought now to be as much encouraged as ever: And if this Act pass, it will be as certain a Prohibition of Distilling from Corn, as if the late Act, which allowed an half Quantity, had forbid the Use of any at all.  
The Plantations will not receive any great Benefit neither: For the Reducing the Duty of Low Wines from all Foreign Materials, will give a Liberty for Men to distill from Wines, Lees, Figs, Raisins, Currans: And there is a long &c. that Men will prefer even to Sugar and Molossus. For the Distiller once prohibited the use of Malt, has no other Inconvenience than the first loss of his Brewing Vessels, and then can distill from other Materials as well as any, and certainly will take to the more Profitable. Therefore, for the Good of England in general, and to preserve ourselves from the Disadvantage of a Trade in French Brandy, it is humbly Proposed, That  

The present Duty on French Brandy be kept up.  
That all Low Wines from Foreign Materials, not of the Growth of our Colonies, be 8 d. per Gallon.  
That all Low Wines from Materials of the Growth of the Colonies, be 6 d. per Gallon.  
That all Low Wines from English Materials be free from Duty of Excise.    

REASONS Against Reducing the Duty of LOW WINES from Foreign Materials.