ore mashing the brewer must enter
in his brewing book (provided by the Inland Revenue) the day and hour for
commencing to mash malt, corn, &c., or to dissolve sugar; and the date of
making such entry; and also, two hours at least before the notice hour for
mashing, the quantity of malt, corn, &c., and sugar to be used, and the day
and hour when all the worts will be drawn off the grains in the mash-tun.
The worts of each brewing must be collected within twelve hours of the
commencement of the collection, and the brewer must within a given time
enter in his book the quantity and gravity of the worts before
fermentation, the number and name of the vessel, and the date of the entry.
The worts must remain in the same vessel undisturbed for twelve hours after
being collected, unless previously taken account of by the officer. There
are other regulations, _e.g._ those prohibiting the mixing of worts of
different brewings unless account has been taken of each separately, the
alteration of the size or shape of any gauged vessel without notice, and so
on.

_Taxation of Beer in Foreign Countries_.--The following table shows the
nature of the tax and the amount of the same calculated to English barrels.

Country. Nature of Tax. Amount per English
Barrel (round
numbers)
United States Beer tax 5s. 9d.
Germany --
---- N. German Customs Malt tax 1s. 6d
Union
---- Bavaria Malt tax 3s. 5d. to 4s. 8d.,
according to
quantity produced
Belgium Malt tax 2s. 9d.
France On Wort 4s. 1d.
Holland On cubic About 1s. 9d. to 3s.
contents of 3d., according to
Mash-Tun or on quality
Malt
Austro-Hungarian Empire On Wort 6s. 8d.
Russia Malt tax 5s. to 6s. 8d.

MATERIALS USED IN BREWING.--These are water, malt (_q.v._), hops (_q.v._),
various substitutes for the two latter, and preservatives.

_Water_.--A satisfactory supply of water--which, it may here be mentioned,
is always called _liquor_ in the brewery--is a matter of great import