Malt tax is narrowly agreed, but with a heavy heart

Published on 06/12/2006 00:37

ARTICLE 9 of the treaty of union related to what Clerk of Penicuik describes as the "land tax".

He puts a positive spin on the deal proposed here: "In the whole of this great transaction there were no terms more favourable to Scotland than these, since her commissioners had taken the utmost pains to make the burden on landowners as light as possible."

For every 2 million raised by the English, the Scots would pay 48,000, a ratio of 42:1.

This would not change when taxation increased or decreased.

Clerk said: "So the unionists thought that the Scottish tax would be very far from grievous, since they foresaw that the sum mentioned in the article would rarely be levied except in time of war or necessity, and that instead Scotland's share would become progressively easier as union brought the hoped-for increase in her trade and wealth."

The opposition declared that the Scottish figure should not exceed 36,000, but in the end the article was left unchanged. Articles 10, 11, 12 and 13, on what Michael Fry describes as "minor fiscal" matters, were also passed with little disputation.

Article 14 on the malt tax was controversial because malt was used in beer in Scotland, whereas hops were used in England.

It drew forth a complaint from Fletcher of Saltoun that Scottish malt should be free of duty.

The exemption was agreed but only in time of war, and the article passed by 18 votes - the lowest approval given to any of the treaty's provisions.