Thursday, 29 December 2022

War, tax and technology

Porter and Stout were transformed in these decades. And the catalysts for this change were taxation and technology. The former necessitating change and the latter enabling it.

For much of the time the UK was at war. Mostly with France, though they were happy fight anyone else who fancied a scrap. Wars cost money and one of the easiest sources of it was taxing alcohol.

There were hikes in the malt tax in 1780, 1791, 1802 and 1806. It took around two bushels of malt to brew a barrel of Porter, which after 1806 would have incurred a tax of 9s 11.5d. Or just a half penny short of the other tax of ten shillings a barrel of strong beer. Add in 3d or so for the hop tax and you have a total of a bit over twenty shillings. Not far short of half the wholesale price.

For Stouts, which required more bushels of malt, that would be providing more than 50% total tax. Making reduced the quantity of malt needed an obvious way to save money. Not just fewer materials to pay for, also less tax.

All this was happening just as the hydrometer was coming into use. Providing brewers with lots of information about the yield from different types of malt. They soon realised replacing some of the brown malt with pale would reduce the quantity of malt required to brew a beer.

Another technological development, the thermometer, gave brewers unprecedented control over the mashing process. Combined with the hydrometer, it also enabled honing of the procedure for maximum efficiency.

The third new piece of technology, the attemperator, allowed brewing all year round, without the need for a summer break. Allowing brewers to make much better use of their equipment and not having it lie idle for part of the year.

Taxes on and price of beer 1779 - 1816
 Year Tax/bush.malt tax/lb. Hops tax/brl strong tax/brl small tax/brl table Price barrel porter Price quart porter
1779 9.25d 1d + 5% 8s 1s 4d 2s 30s 3.5d
1780 1s 4.25d 1d + 10% 8s 1s 4d 2s 30s 3.5d
1782 1s 4.25d 1d + 10% 8s 1s 4d 3s    
1786 1s 4.25d 1.6d 8s 1s 4d 3s 30s 3.5d
1791 1s 7.25d 1.6d 8s 1s 4d 3s 30s 3.5d
1801 1s 4.25d 2.5d 8s 1s 4d   40s 4.5d
1802 2s. 5d 2.5d 10s   2s 35s 4d
1806 4s 5.75d 2d 10s   2s 45s 5d
1816 2s. 5d 2d 10s   2s 40s 4.5d
Sources:
The Brewing Industry in England 1700-1830 by Peter Mathias page 546.
A History of English Ale and Beer by H.A. Monckton, pages 203 and 204.


1 comment:

Anonymous said...

"Wars cost money and one of the easiest sources of it was taxing alcohol"

It's interesting to look at how the UK was taxing real estate at that time. In order to get a short term bump in revenues to meet the costs of wars, the government gave large property owners the opportunity to pay a one-time lump sum, after which they would be permanently exempt.

So many landowners had paid the extra sum that by 1815, 1/3 of all property was exempt. Which obviously meant that other sources -- like beer -- became more tempting targets for taxes.