THE STATE OF THE EXCISE After the UNION, COMPARED With what it is Now.
Printed in the Year MDCCVI.
THE State of the Excise After the UNION, compar'd with what it is now.
THE burden of the
English
Taxes, industriously buzzed about into the Ears of the Commonalty, by such as upon other Views were prejudiced against the present Treaty of Union, has no doubt contributed in a great measure, to work them into so general a ferment against it. Their weakness and incapacity to inquire into, and examine these Matters, joined with some mean prejudices from the fear of losing the Crown and the like, made them a subject very easy to be wrought upon this way.
That the Design might have the better Success, all methods have been used, to scrue up these Burdens to extravagant heights, that their appearance might be more frightful. It cannot be denied that in an Affair of this moment, to set Matters in their due light, was the duty of every Person that ventured to give the Publick his Opinion; but to fish for ways to magnify things, seems to have had some other End than the real Service of the Nation.
To give a fair and distinct view, and to rectify Mistakes as to these on Liquors, is the design of the following Sheet. For understanding of which, the Reader is desired to be informed of the following Particulars.
1. The
English
Barrel of Beer or Ale containing 34
English
Gallons, by
Stat.
1. W. & M.
cap.
24. Contains 12 Gallons
Scots.
2. Every such Barrel of above 6
shillings
value, pays of Excise 2.
lib.
17.
shil. Scots.
3. Every such Barrel of 6
shillings
value or under, pays of Excise 15.
shil. Scots.
4. Of every 22 such Barrels, there is an allowance of 2 Barrels or an 11th part for leakage.
5. After deduction of an 11th part as the allowance for leakage, the Excise of 1
Scots
Pint of Ale above 6
shill.
value, is scarce 6
pennies Scots
and a half, or 52
pennies
on the Gallon.
6. After deduction of the allowance above, the Excise of 1
Scots
Gallon of Ale at 6
shillings
value or under, is not full 14
pennies
per Gallon,
but for easier counting shall be supposed
16 pennies,
or
2 pennies
per Pint.
7. The Excise in
Scotland
is 3
pennies
on the Pint without distinction
8. The Town of
Edinburgh, Leith, Glasgow,
and some others, have grants of a Duty of 2
pennies
on the Pint of Ale vended in their Privileges.
9. The Brewer allows the Retailer 1 Pint to every Gallon, and 1 Barrel to every 20, for which Profits, some sell at the price they lay at.
10. The Retailer pays 20
pennies
for the Ale sold ordinarly at 2
shil. Scots.
11. Ale above 9
pennies Scots
per
Scots
Pint of nea
and clear value to the Brewer, will fall under the Excise of strong Ale.
order to discover which value with regard to our present two penny Ale, the following compute will direct.
Price of a Pint of two penny Ale to the Brewer
20
pennies
Deduce on account of the Barrel to the score
1
penny
On account of the Pint to the Gallon
2½
penny
For the Excise to the Queen.
3
pennies
In
Edinburgh &c.
for the Towns duty
2
pennies
Total to be deduced
8½
penny
Rests the clear price of
Pint of two penny Ale to the Brewer
11½
penny
This Ale being above 6
shil. sterl.
value the
Gallons, add to the foresaid price the Excise of strong Ale
6½
penny
Summa is
18
pennies
Add 3 pennies for the Barrel to the score and the Pint the to Gallon
3
pennies
The Brewers price from the Retailer is
21
pennies
Allowing the Retailer the common profit of
d.
4
pennies
Then Ale of the goodness of the present
Edinburgh
two penny Ale might in the Country be sold at
25
pennies
In
Edinburgh,
by the foresaid Calcul Adding the Towns Duty, the Brewer would Sell such Ale without allowances at
20
Pennies.
And with Allowances computed at 3½ Pennies at
23½
Pennies.
Thus the Retailer, would Sell such Ale at
27½
Pennies.
Or for more easy division at
28
Pennies.
BY the above Calcul, it appears, how little ground there is for the common Report spread about the country o
our two
Penny
Ale being doubled in its Price; since supposing the Excise to be Exacted in its Rigour it hightens the Price only 3½
Pennies per
Pint, or 4 at most. And considering that the Excise in
England
is managed by Collection, t cannot be thought the Surveys will be so severe as here, where the Farming the Excise by Roup Screws up its Price, and the Taxmen for their own gain Squeeze the poor People to the outmost Law allows, if not beyond it.
This being the state of the
English
Excise, with regard to Ale above 6
sh. sterl per
Barrel; the lesser Excise supposed largely to be 2
Pennies per
Pint, falls next to be considered. As to which that we shall be easier, is obvious, since the smallest Ale we can Brew now, pays 3
Pennies per
Pint; and Ale of 9
Pennies
true Price to the Brewer, which falls under the lesser Excise, not being a full fourth part weaker then the present two
Penny
Ale, will be no contemptible Table Drink, and no small ease to the Poor Trades People, who will then find good Drink for 16
Pennies per
Pint, whereas now none is under two
Pence.
This appears plainer by the following Calcul.
The Brewers clear Price supposed to be
9
Pennies.
Add the Queens Excise on Small-Bear
2
Pennies.
Add for the Allowance to the Score and Gallon
2
Pennies.
The Brewers Price to the Retailer will be
13
Pennies.
And Allowing the Retailler 3 Pennies per Pint
16
Pennies.
FRom these two Views of the greater and lesser Excise, It not only appears that the greater is no such hideous monster, as is commonly believed; but also that taking both Jointly we should be full as easy as now, especially with regard to the Poorer sort of People. Nay further, we should be much easier, than we have been for several Years since the Revolution. For from the 1st of
June
1693, to the 1st of
May
1695, our Excise was 2
Merks per
Boll, and 3
Pennies per
Pint, in all 6
Pennies per
Pint, only half a
Penny
less than the
English
greater Excise. And from 1st of
September
1695, to
March
1697 5
Pennies per
Pint, from thence to
March
1698, 4
Pennies,
and from thence to
March
99, 6
Pennies
; So that for a Tract of 6 Years, we were under an Excise near equal to the
English
in quantity, but vastly more burdensome, as will appear by the following two Considerations, 1
That the 4 Dear Years were part of these six, which considering the circumstance of the Poor were hard enough under any Excise; but this is only a temporary Consideration, the next is perpetual,
viz.
That we neither had then, nor have now, any distinction betwixt Small and Strong Ale; The consequence of which, was that the Brewers finding all Ale equal as to Excise, chose rather to Brew Strong Ale, which would yield them six
Pennies
profite
per
Pint, than small which yielded only two
Pennies,
yet Payed the same Excise; and accordingly the Ale commonly Sold then was 3
Pence per
Pint, or 2
Pence
and a Plack, which the poor People behooved either to Buy or Drink Water. Whereas should the Brewers Brew strong Ale under the
English
Excise, yet there will still be good wholsom Drink for the poorer sort at an easie Rate, by reason of the distinction of the Excise.
If what is here advanced be true, as there is little reason to doubt, since it depends on Uncontraverted matters of fact, and a Plain and simple calcul: It may seem odd, that the Author of the
Short View of our present Trade and Taxes,
Page 4. Should suppose each Boll of Malt will produce 6.
sh.
sterl.
Excise, and should on this build his calcul of the Increase of Excise in case of the Union. No doubt, a Brewer for a Wager may produce near 8
sh.
Excise from a Boll, by Brewing Ale at 10
pennies per
Pint true value; but he's a Mad Man if he does so for ordinary, since had he Brewed
at 9
pennies,
the Excise would only be near 2
sh.
8
d. sterl.
and since we are supposing, I shall suppose and make good, that a Brewer may bring the Excise of a Boll of Malt to 17
sh.
and 4
d. Scots,
by Brewing only 4. Gallons of very strong Ale from it, which at 4
sh.
4
d. Scots per
Gallon makes the foresaid Sum. But the Brewer will be regula
by none of our suppositions; he'll Brew such Ale, as will best bear the respective Excises, and at the same time please his Customers
FINIS.