"The Journal of the Institute of Brewing, vol.7", 1901, pages 57 - 58
Buy cheaper raw materials or use fewer raw materials (i.e. drop the gravity). There's a handy formula given in an appendix showing you how to calculate the drop in gravity necessary to leave the price the same after a duty increase.
That formula is going to come in so handy. You can't believe how excited I was to find it. I wonder how many brewers used it?
Appendix N.—To find the New Gravity at which we must make a Beer
in order to meet an Increase in the Duty.
Let x = new gravity required
G = old gravity at which we have been making the beer
C = cost per barrel at G under old duty
B = total barrels in brew at G
B1 = [(total barrels in brew at G) - 6 per cent.]
E = total lbs. extract in brew
d = old duty per barrel at G
d1 = new duty per barrel at G
x = -------------------
B1(d1 - d)
B + -----------
The steps upon which the above equation is founded are these : —
B1d1 - B1d = the extra sum which would be paid on the brew owing to new duty if there were no reduction in gravity, and
B1d1 - B1d
------------- = number of barrels at d which this extra sum represents;
to preserve our cost price we must obtain from our malt,
B1(d1 - d)
B + ------------
number of barrels, which, divided into the total lbs. extract, gives the required gravity.
"The Journal of the Institute of Brewing, vol.7", 1901, page 72.
The third option probably sounds weird to modern ears: stop serving over-measures. It was a way publicans tried to tempt customers into their pub. Serve more than a pint as a pint measure. I think it works the other way around now.
"The Journal of the Institute of Brewing, vol.7", 1901, pages 59 - 60.
The "long pull" as it was called was still going strong at the outbreak of WW I. It was one of the practices outlawed during the war. Along with "treating" or buying rounds as we would call it. Must have been a barrel of laughs, WW I.