THE MALT TAX (1725).

+Source.+--_The Lockhart Papers: containing Memoirs and Commentaries

upon the Affairs of Scotland from 1702 to 1715, by George Lockhart,

Esq., of Carnwath. His Secret Correspondence with the Son of King

James the Second from 1718 to 1728, and his other Political

Writings_, vol. ii., p. 134. (London: 1817.)

About the latter end of the year 1724 a resolution passed the House of

Commons whereby, instead of the malt tax, six pence per barrel of ale

was laid of additional duty on Scotland (and not extended to England)

and the premiums on grain exported from thence was taken off. As this

was a plain breach of the Union, in so far as it expressly stipulated

that there shall be an equality of taxes and premiums on trade, every

Scots man was highly enraged at it, for as it was evident that the want

of the premiums would effectively stop the exportation of grain, which

would thereby become a mere drug, no body could foresee to what height

this precedent of taxing Scotland separately from England might

afterwards be extended. Tis impossible to express the resentment of the

nation at this measure, all parties seemed reconciled and to unite in

opposing what was so pernicious to the country in general, and at the

same time touched every particular man's copyhold. The King's friends

laid hold upon this occasion, and privately, underhand, fomented the bad

humour, it not being fit, as indeed there was no need of their

distinguishing their zeal at this time. A meeting of the heritors of the

shire of Edinburgh was called, where I presented an address to the House

of Commons, which being heartily approved of, was signed and next day

sent up by an express to London....

These warm addresses and instructions did not a little startle the Scots

members of Parliament, and even the Ministry; and there were likewise

many private letters written to them by their friends, assuring them of

the highest resentment if they did not perform what was desired and

expected of them. Had these members been endued with a public spirit and

resolution, such applications would have been needless; but as they

consisted of a parcel of people of low fortunes that could not subsist

without their board-wages (which at ten guineas a week during each

session was duly paid them) or mere tools and dependents, it was not to

be expected they would act the part which became them for their

country's service, and therefore these representations were judged

necessary to spur them up to their duty and withal show the Ministry

that the people would not behave so tamely as did their mean spirited

mercenary representatives, who, perceiving they would lose all their

interest and scarce dare venture to return home if they did not follow

the instructions given them, made most humble applications to the

Ministry, who on the other hand being apprehensive the resentment might

be carried to some height, and unwilling, as matters stood in Europe, to

embroil themselves, thought it expedient to drop the resolutions above

mentioned, (which they at first preferred, because they judged it would

be no easy matter to levy the malt tax in Scotland) and agreed with the

Scots members to impose threepence per bushel on malt; being but the

half of what was laid in England; and a bill was accordingly passed as

fast as the forms could possibly allow of, least their constituents

should have time to remonstrate against it....

Some little time before the 23rd of June (on which day the malt tax

commenced) delegates were sent from most of the considerable touns, to

meet and confer with the brewers at Edinburgh, where many proposals

were made for eluding the law, to be, as occasions offered, put in

practice: the first thing to be guarded against was the dutys of malt

stock in hand; and to avoid the heavy penalty of not entering the same,

it was resolved to obey the law in that respect, but at the same time

not to make payment of the duty thereon, and if the Commissioners of

excise sued them, to give over brewing and consequently sink the revenue

of excise, which was indeed chiefly aimed at by those who bestirred

themselves at this time in behalf of the country, that the Government

might perceive they'd lose more of the excise than they could gain by

the malt tax: but what alarmed people most was the unreasonable article

of surcharge, to be levied proportionately off such as entered and paid

the duty of what was malted after 23rd of June, in so far as the clear

produce (after deducing the charges of collecting) fell short of

20,000_l._ sterling, whereby those who submitted to the Government and

paid the malt tax ran the hazard of making up the deficiencie arising

from those who did otherwise, which so startled all the considerable

brewers, who generally speaking are also maltsters, that they found it

absolutely necessary to malt none after the commencement of this duty.

On the 23rd of June, when the duty took place, the excise officers were

obliged to fly out of most of the towns in the western shires, but in

Glasgow the resentment ran higher. Daniell Campbell of Shawfeild, who

represented that burgh in Parliament, having incurred the hatred of the

inhabitants thereof, because he was believed, on too good grounds, to

have had the chief hand in giving the Government such informations of

the way and manner of trading there, as occasioned a few years ago an

act of Parliament, that lay heavily on their tobacco trade, was likewise

said and believed to have encouraged to hope there was no difficulty in

raising the malt tax; and these joined together rendered him detestable

over all the Kingdom, especially at Glasgow, where they threatened to

pull down his new built house, whereof he sent notice to Wade at

Edinburgh on 21st of June, who thereupon ordered a detachment of foot

to march forthwith thither, where they arrived on the 24th at night, but

the guard room being unprepared, they put off taking possession of it

till next day, the soldiers being dismist to their several private

quarters. During the night time a report went about that Daniell

Campbell had brought these soldiers to enslave them, whereupon the mob

got up and destroyed his house, and had he himself been in town, they

had certainly dewitted him. Whilst this was in hand the commanding

officer got his men together, took possession of the guard room and drew

up before it, and tho he met with no insult but from some boys and

women, who threw a few stones at his men, without having previously read

the proclamation, as directed by the law on such occasions, he fired

allongst the streets, which being full of innocent people that came out

of curiosity to know what the matter was, and the windows at the same

time crowded with spectators, about 20 men and women were killd dead and

many more wounded, some whereof in the streets and others in their

houses: the citizens being thereby enraged did ring the fire bell and

brake up the magazine, from whence they armed about 400 men. In the mean

time the magistrates advised the officer to march off his party, for

they could not be protected within the city; on which he made the best

of his way to Dumbarton, but not thinking himself safe in that town he

retired into the castle. The Glasgow mob pursued him a few miles but

could not overtake him.

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