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 Trea⯑ty 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 ve⯑ry eaſy to be wrought upon this way.

That the Deſign might have the better Succeſs, all me⯑thods have been uſed, to ſcrue up theſe Burdens to extra⯑vagant heights, that their appearance might be more fright⯑ful. 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 in⯑formed of the following Particulars.

• 1. The Engliſh Barrel of Beer or Ale containing 34 Eng⯑liſh Gallons, by Stat. 1. W. & M. cap. 24. Contains 12 Gal⯑lons Scots.
• 2. Every ſuch Barrel of above 6 ſhillings value, pays of Ex⯑ciſe 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 with⯑out 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 ordi⯑narly 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 pre⯑ſent two penny Ale, the following compute will direct.

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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 ſup⯑poſing [6] the Exciſe to be Exacted in its Rigour it hightens the Price only 3½ Pennies per Pint, or 4 at moſt. And conſi⯑dering 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 Peo⯑ple 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 ſup⯑poſed largely to be 2 Pennies per Pint, falls next to be con⯑ſidered. 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 contem⯑ptible 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.

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 [7] the Poorer ſort of People. Nay further, we ſhould be much eaſier, than we have been for ſeveral Years ſince the Revo⯑lution. 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 burden⯑ſome, 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 Conſiderati⯑on, 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 find⯑ing 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. Where⯑as 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. [8] ſterl. Exciſe, and ſhould on this build his calcul of the In⯑creaſe 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 fore⯑ſaid Sum. But the Brewer will be regula [...] by none of our ſuppoſitions; he'll Brew ſuch Ale, as will beſt bear the re⯑ſpective Exciſes, and at the ſame time pleaſe his Cuſtomers