ievous,
though perhaps necessary. The duty on small beer is certainly one of
the heaviest taxes imposed upon any sort of consumption that cannot be
considered as an article of luxury. Two bushels of malt, and two pounds
of hops, are required to make a barrel of good small beer, which was
formerly sold for six shillings; and the taxes payable on such a barrel
amounted to three shillings and sixpence; so that the sum total of the
imposition on this commodity was equal to a land-tax of eleven shillings
and eightpence in the pound.

Immediately after the resolution relating to the prohibition of spirits
from wheat, a motion was made and leave given to bring in a bill to
continue, for a time limited, the act of the last session, permitting
the importation of salted beef from Ireland. This permission was
accordingly extended to the twenty-fourth day of December in the year
one thousand seven hundred and sixty-one. In all probability this short
and temporary continuance was proposed by the favourers of the bill, in
order to avoid the clamour and opposition of prejudice and ignorance,
which would have been dangerously alarmed, had it been rendered
perpetual. Yet as undoubted evidence had proved before the committee,
while the bill was depending, that the importation had been of great
service to England, particularly in reducing the price of salted
beef for the use of the navy, perhaps no consideration ought to have
prevented the legislature from perpetuating the law; a measure that
would encourage the graziers of Ireland to breed and fatten horned
cattle, and certainly put a stop to the practice of exporting salted
beef from that kingdom to France, which undoubtedly furnishes the
traders of that kingdom with opportunities of exporting wool to the same
country.

ATTEMPT TO ESTABLISH A MILITIA IN SCOTLAND.

As several lieutenants of counties had, for various reasons, suspended
all proceedings in the execution of the laws relating to the militia
for limited times, which suspensions were deemed inconsistent with the
intent of the legislature, a bill was now brought in, to enable his
majesty's lieutenants of the several counties of England and Wales
to proceed in the execution of the militia laws, notwithstanding any
adjournments. It was enacted, that, as the speedy execution of the
laws for regulating the militia was most essentially necessary at this
juncture to the peace and security of the kingdom., every lieutenant of