taxes granted in 1802 and 1803, however, were extended over the whole island, with the exception of eight-pence per bushel on bigg, which was deducted from the last duty. The taxes on malt, therefore, payable in Scotland, are as follow, per bushel: 2. Annual malt-tax in lieu of land-tax 3. Permanent malt-tax, 1802 4. Temporary malt-tax, 1803, to continue Sect. 3. Duties now payable.-The following therefore are the duties on malt, whether made of barley or bigg, now payable in the two countries, per bushel: Such are the present rates; but it is to be observed that during a period of 77 years prior to 1802, the dif ference was still greater, Scotch malt paying only onehalf of the duty charged on English malt. II. Of the different Sorts of Grain liable to the preceding Duties. In writings on Natural History, barley is divided into four sorts, but for our present purpose it is only neces ⚫sary to consider two of them, namely, the two-rowed barley, barley, and that inferior sort commonly known under the name of bigg or bear. The two-rowed barley is of so superior a sort, that it is always cultivated where it is possible to raise it with advantage. Its weight is greater, the grains are larger, the husk thinner, and the farina of a more valuable quaJity, yielding proportionably more spirits, and not only a greater quantity of malt-liquor, but also of a much better flavour. Bigg, on the other hand, is described as having a much thicker and shorter spike than the two-rowed barley, but at the same time a greater number of grains in an ear or spike, in the proportion of at least from three to two, and often producing even forty-two grains, when common barley has but twenty-two. The ear of bigg is seldom more than two inches in length, it is square, with two rows of grains on two of the sides, and on the other two a single row of grains runs up the middle, In short it is a different species of the same genus. Bigg, it is well known, from its hardiness, and from its not requiring the same quantity of heat, nor the same length of time to ripen it as barley, is peculiarly well calculated for cold and mountainous districts in general; but there are circumstances which render the cultivation of that grain not only proper for, but indispensibly necessary to, very extensive tracts of country in Scotland, In the first place, no other sorts of grain but bigg and oats can be raised in them; and as a rotation of crops is essential for productive husbandry, were the cultivation of bigg to be discouraged, the system of agriculture, the best calculated for that part of the country, would be at once overturned in the second place, bigg from its being sown later in the season than oats, requiring more VOL. XIII.-SECOND SERIES. K plough. ploughings and a finer tilth, and remaining for a shorter space of time on the ground, and being less affected by wind and rain, is the species of grain by far the best calculated for laying down arable land with sown grasses ; hence the artificial herbage, and consequently the improvement of the country, and its means of maintaining live stock, whether for cultivation or food, depends upon the culture of this plant: and in the third place, the raising of bigg is the only means by which the Northern and mountainous districts of Scotland can be protected from the horrors of famine. That grain, from the quickness of its growth, can be reaped in seasons, when even oats have either totally failed, or are greatly damaged by rainy harvests; it furnishes food therefore in those periods of calamity, and with this additional circumstance in its favour, that a mixture of bigg with damaged oats can be converted into meal, which may be made use of in times of scarcity with safety; whereas the meal of such oats without such a mixture could not be used at all, or at least without injuring the health of those who might be compelled to live upon it. On all these grounds the Committee were impressed not only with the necessity of promoting the cultivation of this species of grain in the Northern or mountainous districts of Scotland, but also with the policy of avoiding as much as possible any measure by which the quantity usually produced is likely to be diminished; and in regard to any difficulty in distinguishing malt made of bigg, from malt made of Scotch or English barley, the Committee refer to the Act of 1803 (43 Geo. III. chap. "for 145), by which regulations are already provided preventing Trauds by making of malt from bear or bigg in Scotland." III. On II. On the Rate of Duty which ought to be imposed on Malt made from Barley of the Growth of England, and from Barley and Bigg of the Growth of Scotland. In discussing this important part of the subject, the Committee had two points under their consideration ; namely: 1. What was the average price of the barley and bigg produced in the two countries? and 2. Whether that ought to be the sole criterion, according to which the rate of duty ought to be imposed. For the purpose of obtaining the best information on the subject of the prices of these different sorts of grain, the Committee directed the following accounts to be laid before them; 1. The average prices of English barley, including the barley of Wales, for twelve years, ending 1st January 1804; 2. The average prices of Scotch barley during the same period; and 3. The average prices of Scotch bigg. The results gave £.1. 16s. 11d. as the average price per quarter of English barley during that period; £1. 9s. 83d. per quarter, as the average of Scotch barley; and £.1. 6s. 5d. per quarter, as the average of Scotch bigg, during the same period; being at per quarter, £. s. d. Difference of price between English barley and Scotch barley, on the averege of twelve years Difference between English barley and Scotch bigg 0 7 2 0 10 5 The difference between these prices, taking the price of English barley as the standard, may be thus stated : Scotch barley is 19 per cent. and Scotch bigg 28 per cent. lower than the average price of the barley of England, including Wales. The Committee however find that the prices of grain, ascertained annually by the Sheriffs of the different counties of Scotland, under the sanction of a Jury upon oath, (which are known under the name of "the fiars of the year," and are inserted in the Appendix to the Report), are lower than even those above-mentioned. As to bigg in particular, it appears, that for the last twelve years, the average price is £.1. 4s. with a small fraction, or 2s. 5d. per quarter less than the average resulting from the returns. From an attentive examination of the returns, it appears from the most authentic evidence, that there is a very considerable difference in point of price between the barley of England and of Scotland, and still more between the barley of England and the bigg of Scotland. The Committee next proceeded to consider whether these prices ought to be accounted the sole criterion, according to which the proportion of duty on these articles ought to be imposed. Regarding this particular, it occurred that grain of inferior quality requires more trouble and expense to manufacture it, either into spirits or into malt liquor, than where the article is intrinsically more valuable. For instance, 1000 quarters of English barley, at the average price of £1. 16s. 11d. per quarter, would be purchased for £1,845. 16s. 8d.; the same sum would purchase 1,395 quarters of bigg, at the average price of that grain, namely, £1. 6s. 54d. On the supposition that the one would produce as much spirits or malt liquor as the other, yet as more trouble and expense must be required to manufacture 1,395 quarters than . 1000, there is no doubt which article the maltster, the distiller, or the brewer, would prefer. It would therefore be unreasonable to impose the same quantum of malttax on the 1,395 quarters of bigg, as on the 1000 quar ters |