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all ranks in proportion to their respective expense。 The poor pay
the duties upon malt； hops； beer； and ale； upon their own
consumption： the rich； upon both their own consumption and that
of their servants。
The whole consumption of the inferior ranks of people； or of
those below the middling rank； it must be observed； is in every
country much greater； not only in quantity； but in value； than
that of the middling and of those above the middling rank。 The
whole expense of the inferior is much greater than that of the
superior ranks。 In the first place； almost the whole capital of
every country is annually distributed among the inferior ranks of
people as the wages of productive labour。 Secondly； a great part
of the revenue arising from both the rent of land and the profits
of stock is annually distributed among the same rank in the wages
and maintenance of menial servants； and other unproductive
labourers。 Thirdly； some part of the profits of stock belongs to
the same rank as a revenue arising from the employment of their
small capitals。 The amount of the profits annually made by small
shopkeepers； tradesmen； and retailers of all kinds is everywhere
very considerable； and makes a very considerable portion of the
annual produce。 Fourthly； and lastly； some part even of the rent
of land belongs to the same rank； a considerable part of those
who are somewhat below the middling rank； and a small part even
to the lowest rank； common labourers sometimes possessing in
property an acre or two of land。 Though the expense of those
inferior ranks of people； therefore； taking them individually； is
very small； yet the whole mass of it； taking them collectively；
amounts always to by much the largest portion of the whole
expense of the society； what remains of the annual produce of the
land and labour of the country for the consumption of the
superior ranks being always much less； not only in quantity； but
in value。 The taxes upon expense； therefore； which fall chiefly
upon that of the superior ranks of people； upon the smaller
portion of the annual produce； are likely to be much less
productive than either those which fall indifferently upon the
expense of all ranks； or even those which fall chiefly upon that
of the inferior ranks； than either those which fall indifferently
upon the whole annual produce； or those which fall chiefly upon
the larger portion of it。 The excise upon the materials and
manufacture of home…made fermented and spirituous liquors is
accordingly； of all the different taxes upon expense； by far the
most productive； and this branch of the excise falls very much；
perhaps principally； upon the expense of the common people。 In
the year which ended on the 5th of July 1775； the gross produce
of this branch of the excise amounted to L3；341；837 9s。 9d。
It must always be remembered； however； that it is the
luxurious and not the necessary expense of the inferior ranks of
people that ought ever to be taxed。 The final payment of any tax
upon their necessary expense would fall altogether upon the
superior ranks of people； upon the smaller portion of the annual
produce； and not upon the greater。 Such a tax must in all cases
either raise the wages of labour； or lessen the demand for it。 It
could not raise the wages of labour without throwing the final
payment of the tax upon the superior ranks of people。 It could
not lessen the demand for labour without lessening the annual
produce of the land and labour of the country； the fund from
which all taxes must be finally paid。 Whatever might be the state
to which a tax of this kind reduced the demand for labour； it
must always raise wages higher than they otherwise would be in
that state； and the final payment of this enhancement of wages
must in all cases fall upon the superior ranks of people。
Fermented liquors brewed； and spirituous liquors distilled；
not for sale； but for private use； are not in Great Britain
liable to any duties of excise。 This exemption； of which the
object is to save private families from the odious visit and
examination of the tax…gatherer； occasions the burden of those
duties to fall frequently much lighter upon the rich than upon
the poor。 It is not； indeed； very common to distil for private
use； though it is done sometimes。 But in the country many
middling and almost all rich and great families brew their own
beer。 Their strong beer； therefore； costs them eight shillings a
barrel less than it costs the common brewer； who must have his
profit upon the tax as well as upon all the other expense which
he advances。 Such families； therefore； must drink their beer at
least nine or ten shillings a barrel cheaper than any liquor of
the same quality can be drunk by the common people； to whom it is
everywhere more convenient to buy their beer； by little and
little； from the brewery or the alehouse。 Malt； in the same
manner； that is made for the use of a private family is not
liable to the visit or examination of the tax…gatherer； but in
this case the family must compound at seven shillings and
sixpence a head for the tax。 Seven shillings and sixpence are
equal to the excise upon ten bushels of malt… a quantity fully
equal to what all the different members of any sober family； men；
women； and children； are at an average likely to consume。 But in
rich and great families； where country hospitality is much
practised； the malt liquors consumed by the members of the family
make but a small part of the consumption of the house。 Either on
account of this composition； however； or for other reasons； it is
not near so common to malt as to brew for private use。 It is
difficult to imagine any equitable reason why those who either
brew or distil for private use should not be subject to a
composition of the same kind。
A greater revenue than what is at present drawn from all the
heavy taxes upon malt； beer； and ale might be raised； it has
frequently been said； by a much lighter tax upon malt； the
opportunities of defrauding the revenue being much greater in a
brewery than in a malt…house； and those who brew for private use
being exempted from all duties or composition for duties； which
is not the case with those who malt for private use。
In the porter brewery of London a quarter of malt is
commonly brewed into more than two barrels and a half； sometimes
into three barrels of porter。 The different taxes upon malt
amount to six shillings a quarter； those upon strong beer and ale
to eight shillings a barrel。 In the porter brewery； therefore；
the different taxes upon malt； beer； and ale amount to between
twenty…six and thirty shillings upon the produce of a quarter of
malt。 In the country brewery for common country sale a quarter of
malt is seldom brewed into less than two barrels of strong and
one barrel of small beer； frequently into two barrels and a half
of strong beer。 The different taxes upon small beer amount to one
shilling and fourpence a