nces were repealed, and in lieu thereof an annual licence duty
of L1 payable by every brewer for sale was [v.04 p.0507] imposed. The chief
feature of this act was that, on and after the 1st of October 1880, a beer
duty was imposed in lieu of the old malt tax, at the rate of 6s. 3d. per
barrel of 36 gallons, at a specific gravity of 1.057, and the regulations
for charging the duty were so framed as to leave the brewer practically
unrestricted as to the description of malt or corn and sugar, or other
description of saccharine substitutes (other than deleterious articles or
drugs), which he might use in the manufacture or colouring of beer. This
freedom in the choice of materials has continued down to the present time,
except that the use of "saccharin" (a product derived from coal-tar) was
prohibited in 1888, the reason being that this substance gives an apparent
palate-fulness to beer equal to roughly 4 deg. in excess of its real gravity,
the revenue suffering thereby. In 1889 the duty on beer was increased by a
reduction in the standard of gravity from 1.057 to 1.055, and in 1894 a
further 6d. per barrel was added. The duty thus became 6s. 9d. per barrel,
at a gravity of 1.055, which was further increased to 7s. 9d. per barrel by
the war budget of 1900, at which figure it stood in 1909. (See also LIQUOR
LAWS.)

Prior to 1896, rice, flaked maize (see below), and other similar
preparations had been classed as malt or corn in reference to their
wort-producing powers, but after that date they were deemed sugar[1] in
that regard. By the new act (1880) 42 lb weight of corn, or 28 lb weight of
sugar, were to be deemed the equivalent of a bushel of malt, and a brewer
was expected by one of the modes of charge to have brewed at least a barrel
(36 gallons) of worts (less 4% allowed for wastage) at the standard gravity
for every two bushels of malt (or its equivalents) used by him in brewing;
but where, owing to lack of skill or inferior machinery, a brewer cannot
obtain the standard quantity of wort from the standard equivalent of
material, the charge is made not on the wort, but directly on the material.
By the new act, licences at the annual duty of L1 on brewers for sale, and
of 6s. (subsequently modified by 44 Vict. c. 12, and 48 and 49 Vict. c. 5,
&c., to 4s.) or 9s., as the case might be, on any other brewers, were
required. The regulations dealing with the mashing operations are very
stringent. Twenty-four hours at least bef