Taxation Act 1724
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The malt tax riots were a wave of protest against the extension of the English
malt tax A malt tax is a tax upon the making or sale of Malted grain, which has been prepared using a process of steeping and drying to encourage germination and the conversion of its starch into sugars. Used in the production of beer and whisky for centuri ...
to Scotland. The riots began in
Hamilton Hamilton may refer to: People * Hamilton (name), a common British surname and occasional given name, usually of Scottish origin, including a list of persons with the surname ** The Duke of Hamilton, the premier peer of Scotland ** Lord Hamilt ...
on 23 June 1725 and soon spread throughout the country. The fiercest protests, the Shawfield riots, were in Glasgow, but significant disturbances occurred in Edinburgh, Stirling,
Dundee Dundee (; sco, Dundee; gd, Dùn Dè or ) is Scotland's fourth-largest city and the 51st-most-populous built-up area in the United Kingdom. The mid-year population estimate for 2016 was , giving Dundee a population density of 2,478/km2 or ...
, Ayr, Elgin and Paisley. The Lord Advocate, Robert Dundas, an opponent of the imposition of the malt tax on Scotland, published an anti-malt tax pamphlet and was sacked. General Wade was appointed to quell the protests and several rioters were killed or
transported ''Transported'' is an Australian convict melodrama film directed by W. J. Lincoln. It is considered a lost film. Plot In England, Jessie Grey is about to marry Leonard Lincoln but the evil Harold Hawk tries to force her to marry him and she wou ...
. However, the British government was forced to make concessions, and the riots led to the establishment of the
Board of Trustees for Manufacturers and Fisheries During the Enlightenment and the industrial revolution, Scottish industrial policy was made by the Board of Trustees for Fisheries, Manufactures and Improvements in Scotland, which sought to build an economy complementary, not competitive, with E ...
in 1727.


Background

A duty on
malt Malt is germinated cereal grain that has been dried in a process known as " malting". The grain is made to germinate by soaking in water and is then halted from germinating further by drying with hot air. Malted grain is used to make beer, wh ...
had been imposed in England to pay for a war against France. At the union with Scotland in 1707, most taxes were made uniform, but under the Treaty of Union Scotland was given a temporary exemption from the malt tax, until the end of the war. An extension of the Malt Tax to Scotland was proposed in 1713 but abandoned in the face of opposition. By the 1720s the British Government was attempting to reform the
Scottish taxation system Taxation in Scotland today involves payments that are required to be made to three different levels of government: to the UK government, to the Scottish Government and to local government. Currently 32.4% of taxation collected in Scotland is in th ...
. This climate of political turmoil promoted George Drummond by 1723. In 1725, the House of Commons applied a new malt tax which applied throughout Great Britain, but charged at only half the rate in Scotland. Scots were unused to this tax, which increased the price of beer. Enraged citizens in Glasgow drove out the military and destroyed the home of Daniel Campbell, their representative in parliament, who had voted for the tax. In Edinburgh, brewers went on strike, illegally.
Andrew Millar Andrew Millar (17058 June 1768) was a British publisher in the eighteenth century. Biography In 1725, as a twenty-year-old bookseller apprentice, he evaded Edinburgh city printing restrictions by going to Leith to print, which was considered be ...
, then a book trade apprentice, helped overthrow attempts by Edinburgh magistrates to control dissemination of opinion during the unrest by printing opposition material in Leith, outside the council of Edinburgh's jurisdiction. The pamphlet to which Millar refers in the letter to Robert Wodrow dated 10 August 1725, and his actions detailed in the letter dated 15 July, emphasized contemporary doubts and challenges to the strike's "illegality".


See also

*
Porteous Riots The Porteous Riots surrounded the activities of Captain John Porteous (c. 1695 – 1736), Captain of the City Guard of Edinburgh, Scotland, who was lynched by a mob for his part in the killing of innocent civilians while ordering the men ...
, 1736 * Daniel Campbell


References

{{Eighteenth-century Scotland Riots and civil disorder in Scotland 1725 in Scotland 1725 in politics 1725 crimes History of Glasgow History of Edinburgh History of Dundee Stirling (city) Ayr Hamilton, South Lanarkshire England–Scotland relations Taxation in Scotland