It is not at all necessary to particularize the acts that were founded upon the resolutions touching the supply. We shall only observe that, in the act for the land-tax, and in the act for the malt-tax, there was a clause of credit, empowering the commissioners of the treasury to raise the money which they produced by loans on exchequer bills, bearing an interest of four per cent, per annum, that is, one per cent, higher than the interest usually granted in time of peace. While the house of commons deliberated on the bill for granting to his majesty several duties upon malt, and for raising a certain sum of money to be charged on the said duties, a petition was presented by the maltsters of Ipswich and parts adjacent against an additional duty on the stock of malt in hand: but no regard was paid to this remonstrance; and the bill, with several new amendments, passed through both houses, under the title of “An act for granting to his majesty several duties upon malt, and for raising the sum of eight millions by way of annuities and a lottery, to be charged on the said duties: and to prevent the fraudulent obtaining of allowances in the gauging of corn making into malt; and for making forth duplicates of exchequer-bills, tickets, certificates, receipts, annuity orders, and other orders lost, burned, or otherwise destroyed.” The other three bills that turned wholly on the supply were passed in common course, without the least opposition in either house, and received the royal assent by commission at the end of the session. The first of these, entitled, “A bill for enabling his majesty to raise a certain sum of money for the uses and purposes therein mentioned,” contained a clause of approbation, added to it by instruction; and the Bank was enabled to lend the million which the commissioners of the treasury were empowered by the act to borrow, at the interest of four pounds per cent. The second, granting to his majesty a certain sum of money out of the sinking-fund, for the service of the year one thousand seven hundred and sixty, comprehended a clause of credit for borrowing the money thereby granted; and another clause, empowering the Bank to lend it without any limitation or interest; and the third, enabling his majesty to raise a certain sum of money towards discharging the debt of the navy, and for naval services during the ensuing year, enacted, that the exchequer bills thereby to be issued should not be received, or pass to any receiver or collector of the public revenue, or at the receipt of the exchequer, before the twenty-sixth day of March, in the year one thousand seven hundred and sixty-one.
PETITIONS RESPECTING THE PROHIBITION OF THE MALT DISTILLERY.
As the act of the preceding session, prohibiting the malt distillery, was to expire at Christmas, the commons thinking it necessary to consider of proper methods for laying the malt distillery under such regulations as might prevent, if possible, its being prejudicial to the health and morals of the people, began as early as the month of November to deliberate on this affair; which being under agitation, petitions were presented to the house by several of the principal inhabitants of Spital-fields; the mayor and commonalty of New Sarum; the gentlemen, clergy, merchants, manufacturers, tradesmen, and other inhabitants of Colchester; the mayor, aldermen, and common council of King’s Lynn in Norfolk; the mayor and bailiffs of Berwick-upon-Tweed; representing the advantages accruing from the prohibition of the malt distillery, and praying the continuance of the act by which it was prohibited. On the other hand, counter-petitions were offered by the mayor, magistrates, merchants, manufacturers, and other gentlemen of the city of Norwich; by the land-owners and holders of the south-west part of Essex; and by the freeholders of the shires of Ross and Cromartic, in North Britain; alleging, that the scarcity of corn, which had made it necessary to prohibit the malt distillery, had ceased; and that the continuing the prohibition beyond the necessity which had required it would be a great loss and discouragement to the landed interest: they therefore prayed that the said distillery might be again opened, under such regulations and restrictions as the house should think proper. These remonstrances being taken into consideration, and divers accounts perused, the house unanimously agreed that the prohibition should be continued for a limited time; and a bill being brought in, pursuant to this resolution, passed through both houses, and received the royal assent; by which means the prohibition of the malt distillery was continued till the twenty-fourth day of December, in the year one thousand seven hundred and sixty, unless such continuation should be abridged by any other act to be passed in the present session.
OPPOSITION TO THE BILL FOR PREVENTING THE EXCESSIVE USE OF SPIRITS.
The committee, having examined a great number of accounts and papers relating to spirituous liquors, agreed to four resolutions, importing, that the present high price of spirituous liquors is a principal cause of the diminution in the home consumption thereof, and hath greatly contributed to the health, sobriety, and industry of the common people: that, in order to continue for the future the present high price of all spirits used for home consumption, a large additional duty should be laid upon all spirituous liquors whatsoever, distilled within or imported into Great Britain: that there should be a drawback of the said additional duties upon all spirituous liquors distilled in Great Britain, which should be exported; and that an additional bounty should be granted under proper regulations, upon the exportation of all spirituous liquors drawn from corn in Great Britain. A great many accounts being perused, and witnesses examined, relating to the distillery, a bill was brought in to prevent the excessive use of spirituous liquors, by laying an additional duty thereupon; and to encourage the exportation of British-made spirits. Considerable opposition was made to the bill, on the opinion that the additional duty proposed was too small; and that, among the resolutions, there was not so much as one that looked like a provision or restriction for preventing the pernicious abuse of such liquors. Nay, many persons affirmed, that what was proposed looked more like a scheme for increasing the public revenues, than a salutary measure to prevent excess. The merchants and manufacturers of the town of Birmingham petitioned for such instructions. The lord-mayor, aldermen, and common-council of London presented a petition by the hands of the two sheriffs, setting forth, that the petitioners had, with great pleasure, observed the happy consequences produced upon the morals, behaviour, industry, and health of the lower class of people, since the prohibition of the malt distillery; that the petitioners, having observed a bill was brought in to allow the distilling of spirits from corn, were apprehensive that the encouragement given to the distillers thereof would prove detrimental to the commercial interests of the nation; and they conceived the advantages proposed to be allowed upon the exportation of such spirits, being so much above the value of their commodity, would lay such a temptation for smuggling and perjury as no law could prevent. They expressed their fears, that, should such a bill pass into a law, the excessive use of spirituous liquors would not only debilitate and enervate the labourers, manufacturers, sailors, soldiers, and all the lower class of people, and thereby extinguish industry, and that remarkable intrepidity which had lately so eminently appeared in the British nation, which must always depend on the vigour and industry of its people; but also its liberty and happiness, which cannot be supported without temperance and morality, would run the utmost risk of being destroyed. They declared themselves also apprehensive, that the extraordinary consumption of bread corn by the still would not only raise the price, so as to oppress the lower class of people, but would raise such a bar to the exportation thereof, as to deprive the nation of a great influx of money, at that time essential towards the maintaining of an expensive war, and therefore highly injure the landed and commercial interests: they therefore prayed that the present prohibition of distilling spirits from corn might be continued, or that the use of wheat might not be allowed in distillation. This remonstrance was corroborated by another to the same purpose, from several merchants, manufacturers, and traders, residing in and near the city of London; and seemed to have some weight with the commons, who made several amendments in the bill, which they now intituled, “A bill for preventing the excessive use of spirituous liquors, by laying additional duties thereon; for shortening the prohibition for making low wines and spirits from wheat; for encouraging the exportation of British-made spirits, and preventing the fraudulent relanding or importation thereof.” Thus altered and amended, it passed on a division; and, making its way through the house of lords, acquired the royal sanction. Whether the law be adequate to the purposes for which it was enacted, time will determine. The best way of preventing the excess of spirituous liquors would be to lower the excise on beer and ale, so as to enable the poorer class of labourers to refresh themselves with a comfortable liquor for nearly the same expense that will procure a quantity of Geneva sufficient for intoxication; for it cannot be supposed that a poor wretch will expend his last penny upon a draught of small beer, without strength or the least satisfactory operation, when for the half of that sum he can purchase a cordial, that will almost instantaneously allay the sense of hunger and cold, and regale his imagination with the most agreeable illusions. Malt was at this time sold cheaper than it was in the first year of king James I. when the parliament enacted, that no innkeeper, victualler, or alehouse-keeper, should sell less than a full quart of the best ale or beer, or two quarts of the small, for one penny, under the penalty of twenty shillings. It appears, then, that in the reign of king James the subject paid but fourpence for a gallon of strong beer, which now costs one shilling; and as the malt is not increased in value, the difference in the price must be entirely owing to the taxes on beer, malt, and hops, which are indeed very grievous, though perhaps necessary. The duty on small beer is certainly one of the heaviest taxes imposed upon any sort of consumption that cannot be considered as an article of luxury. Two bushels of malt, and two pounds of hops, are required to make a barrel of good small beer, which was formerly sold for six shillings; and the taxes payable on such a barrel amounted to three shillings and sixpence; so that the sum total of the imposition on this commodity was equal to a land-tax of eleven shillings and eightpence in the pound.
Immediately after the resolution relating to the prohibition of spirits from wheat, a motion was made and leave given to bring in a bill to continue, for a time limited, the act of the last session, permitting the importation of salted beef from Ireland. This permission was accordingly extended to the twenty-fourth day of December in the year one thousand seven hundred and sixty-one. In all probability this short and temporary continuance was proposed by the favourers of the bill, in order to avoid the clamour and opposition of prejudice and ignorance, which would have been dangerously alarmed, had it been rendered perpetual. Yet as undoubted evidence had proved before the committee, while the bill was depending, that the importation had been of great service to England, particularly in reducing the price of salted beef for the use of the navy, perhaps no consideration ought to have prevented the legislature from perpetuating the law; a measure that would encourage the graziers of Ireland to breed and fatten horned cattle, and certainly put a stop to the practice of exporting salted beef from that kingdom to France, which undoubtedly furnishes the traders of that kingdom with opportunities of exporting wool to the same country.