A malt tax is a tax upon the making or sale of malted grain, which has been prepared using a process of steeping and drying to encourage germination and the conversion of its starch into sugars. Used in the production of beer and whisky for centuries, it is also an ingredient in modern foods.
Until the late 19th century, lack of access to clean drinking water meant particularly in urban areas, it was often safer to drink so-called small beer. These had relatively low levels of alcohol and were routinely drunk throughout the day by both workers and children; in 1797, one educationalist suggested for '...more robust children, water is preferable, and for the weaker ones, small beer ...'. [1]
This meant malt was seen as an essential part of dietary health for the poor and taxing it caused widespread dissent.
In England, malt was first taxed in 1644 by the Crown to help finance the English Civil War. [2]
Article 14 of the Acts of Union 1707 between England and Scotland agreed the malt tax would not be applicable in Scotland until the conclusion of the 1701-1714 War of the Spanish Succession. After the Peace of Utrecht in April 1713, Parliament voted to extend the tax, despite protests from the 45 Scots Members of Parliament, which reflected general discontent on the impact of Union. At a meeting with Queen Anne on 26 May, a deputation that included the Earl of Mar and Duke of Argyll asked her to dissolve the Union, which was refused. [3]
According to William Cobbett, this tax contributed to inequality, poverty, and malnutrition in England, as it created a monopoly for malting and brewing, preventing ordinary householders from brewing their own nutritious beer for everyday use. [4]
Beer is produced by the brewing and fermentation of starches from cereal grains—most commonly malted barley, although wheat, maize (corn), rice, and oats are also used. The fermentation of the starch sugars in the wort produces ethanol and carbonation. Most beer is brewed with hops, which add bitterness and act as a preservative and stabilising agent. Other flavouring agents, such as gruit, herbs, or fruits, may also be used. In commercial brewing, natural carbonation is often replaced with forced carbonation.
Hops are the flowers of the hop plant Humulus lupulus, a member of the Cannabaceae family of flowering plants. They are used primarily as a bittering, flavouring, and stability agent in beer, to which, in addition to bitterness, they impart floral, fruity, or citrus flavours and aromas. Hops are also used for various purposes in other beverages and herbal medicine. The hops plants have separate female and male plants, and only female plants are used for commercial production. The hop plant is a vigorous, climbing, herbaceous perennial, usually trained to grow up strings in a field called a hopfield, hop garden, or hop yard when grown commercially. Many different varieties of hops are grown by farmers around the world, with different types used for particular styles of beer.
Mild ale is a type of ale. Modern milds are mostly dark-coloured, with an alcohol by volume (ABV) of 3% to 3.6%, although there are lighter-hued as well as stronger milds, reaching 6% abv and higher. Mild originated in Britain in the 17th century or earlier, and originally meant a young ale, as opposed to a "stale" aged or old ale.
Malt is a cereal grain that has been made to germinate by soaking in water and then stopped from germinating further by drying with hot air, a process known as "malting". Malted grain is used to make beer, whisky, malted milk, malt vinegar, confections such as Maltesers and Whoppers, flavored drinks such as Horlicks, Ovaltine, and Milo, and some baked goods, such as malt loaf, bagels, and Rich Tea biscuits. Malted grain that has been ground into a coarse meal is known as "sweet meal".
Low-alcohol beer is beer with little or no alcohol content that aims to reproduce the taste of beer while eliminating or reducing the inebriating effect, carbohydrates, and calories of regular alcoholic brews. Low-alcohol beers can come in different beer styles such as lagers, stouts, and ales. Low-alcohol beer is also known as light beer, non-alcoholic beer, small beer, small ale, or near-beer.
Small beer is a lager or ale that contains a lower amount of alcohol by volume than most others, usually between 0.5% and 2.8%. Sometimes unfiltered and porridge-like, it was a favoured drink in Medieval Europe and colonial North America compared with more expensive beer containing higher levels of alcohol. Small beer was also produced in households for consumption by children and by servants.
William Cobbett was an English radical pamphleteer, journalist, politician, and farmer born in Farnham, Surrey. He was one of an agrarian faction seeking to reform Parliament, abolish "rotten boroughs", restrain foreign activity, and raise wages, with the goal of easing poverty among farm labourers and small land holders. Cobbett backed lower taxes, saving, reversing commons enclosures and returning to the gold standard. He opposed borough-mongers, sinecurists, bureaucratic "tax-eaters" and stockbrokers. His radicalism furthered the Reform Act 1832 and gained him one of two newly created seats in Parliament for the borough of Oldham. His polemics range from political reform to religion, including Catholic emancipation. His best known book is Rural Rides. He argued against Malthusianism, saying economic betterment could support global population growth.
Webster's Brewery was a brewery that was founded in 1838 by Samuel Webster and operated at the Fountain Head Brewery in Halifax, West Riding of Yorkshire, England. Webster's Green Label, a light mild, and Yorkshire Bitter gained national distribution after the company was taken over by Watney Mann in 1972. Throughout the 1970s it was known for the advertising slogan: "Drives out the northern thirst".
Beer has been brewed in England for thousands of years. As a beer brewing country, it is known for top fermented cask beer which finishes maturing in the cellar of the pub rather than at the brewery and is served with only natural carbonation.
Beer in Japan mostly comes from the country's four major breweries, Asahi, Kirin, Sapporo and Suntory, which mainly produce pale lagers around 5% ABV. Beer is immensely popular, far ahead of sake consumption.
Beer is one of the oldest human-produced drinks. The first chemically confirmed barley-beer – from the area of Mesopotamia, part of modern-day Iraq – dates back to the 5th millennium BCE. The written history of ancient Egypt and Mesopotamia records the use of beer, and the drink has spread throughout the world; a 3,900-year-old Sumerian poem honouring Ninkasi, the patron goddess of brewing, contains the oldest surviving beer-recipe, describing the production of beer from barley bread, and in China, residue on pottery dating from around 5,000 years ago shows that beer was brewed using barley and other grains.
An alcohol-free or non-alcoholic drink, also known as a temperance drink, is a version of an alcoholic drink made without alcohol, or with the alcohol removed or reduced to almost zero. These may take the form of a non-alcoholic mixed drink or non-alcoholic beer, and are widely available where alcoholic drinks are sold.
Mash ingredients, mash bill, mashbill, or grain bill are the materials that brewers use to produce the wort that they then ferment into alcohol. Mashing is the act of creating and extracting fermentable and non-fermentable sugars and flavor components from grain by steeping it in hot water, and then letting it rest at specific temperature ranges to activate naturally occurring enzymes in the grain that convert starches to sugars. The sugars separate from the mash ingredients, and then yeast in the brewing process converts them to alcohol and other fermentation products.
A malt house, malt barn, or maltings, is a building where cereal grain is converted into malt by soaking it in water, allowing it to sprout and then drying it to stop further growth. The malt is used in brewing beer, whisky and in certain foods. The traditional malt house was largely phased out during the twentieth century in favour of more mechanised production. Many malt houses have been converted to other uses, such as Snape Maltings, England, which is now a concert hall.
Beer in Scotland is mostly produced by breweries in the central Lowlands, which also contain the main centres of population. Edinburgh and Alloa in particular became noted for the export of beer around the world in the 19th century.
Beer in Slovakia has been produced and consumed at least since the 15th century. Together with the neighbouring Czech Republic, with whom it has a shared and intertwined history, Slovakia has a number of breweries and a rich beer culture.
Porter is a style of beer that was developed in London, England in the early 18th century. It is well-hopped and dark in appearance owing to the use of brown malt. The name is believed to have originated from its popularity with porters.
Ale is a type of beer originating in medieval England, brewed using a warm fermentation method. Historically, the term referred to a drink brewed without hops.
The malt tax riots were a wave of protest against the extension of the English malt tax to Scotland. The riots began in Hamilton on 23 June 1725 and soon spread throughout the country. The fiercest protests, the Shawfield riots, were in Glasgow, but significant disturbances occurred in Edinburgh, Stirling, Dundee, Ayr, Elgin and Paisley.
Burton ale is a type of strong ale which is dark and sweet. It is named after the brewing town of Burton-on-Trent.