Tax on distilleries, 1784
Catalogue reference: T 1/609, pp. 117-18


The Right Hon[ourab]l[e] Henry Dundass Treasurer of the Navy
Sir
I have presumed to write You the following lines respecting the Licences intend by the New Taxes to be paid by the Corn Distillers hoping You will excuse this freedom
From the New Taxes as they appear in the News papers the Corn Distiller is to pay £50:- for a Licence which will make it fall very unequal especialy in this Country The Distiller in London & other places in England who have Large Stills & a number of them Containing 4000: 5000 & 6000 Gall[on]s & more will not be hurt by the Tax but in this Country where the Common run of the Stills are from 400: 600: 800 or a 1000 Gall:s 4 or 5 of the Distillers coupled who have larger Stills the Distillers will be much hurt by the Tax as £50..- is what they will not be able to pay when a Tax is to be laid on it Should be done in the most equall manner which is not the Case with the intended Tax upon Corn Distillers. Being persuaded the Chancellor of the Exchequer wishes to make the Tax fall as equal as is possible I would therefore Humbly propose the following mode of laying it on the Corn Distillers have more Stills than one some have 2:3:4 or more if they were to pay 20/ 30/ or 40 Shillings for every Hundred Gallons the whole of there Stills Contain it would be a more equall Tax and raise more money to Government than the intend Tax of £50..- If the intended mode of Taxation of £50:- for a Licence takes place many of the Distillers must give up the Business as the above mode of Taxation will be more equal and raise more money to Government I am fond to thing [ sic] think the Chancellor of the exchequer would addopt it if it was proposed to him Your endevouring to make the above mode for the Tax take place will be a particular favour done to the Distillers in General in this Country and real Service done to the revenew I am
Sir
Your Most obedient
Hum[b]l[e] Servant
Arch Scott Distiller in
Pollerrow Edin[bu]r[gh]
Pollerrow Edin[bu]r[gh]13
July 1784

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