§ MR. CLARE READasked Mr. Chancellor of the Exchequer, If it is true that malt is now used in brewing which is made from maize or Indian corn; and if he will state how the malt duty is levied on such grain, whether by weight, measure, or otherwise; and, if it is still necessary for a farmer before steeping barley for his stock to give notice to the Inland Revenue; and if such notice is requisite before steeping maize or any other grain?
§ THE CHANCELLOR OF THE EXCHEQUER,in reply, said, he was informed that a small quantity of malt was now 1018 used in brewing which was made from maize. The malt duty upon it was levied by gauge in exactly the same way as upon malt from barley. It was necessary for a farmer, before steeping barley for his stock, to give notice to the excise officer, and this regulation applied equally to barley, maize, or any other grain.