Malt tax
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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 centuries, it is also an ingredient in modern foods.
Until the late 19th century, lack of access to clean drinking water meant particularly in urban areas, it was often safer to drink so-called small beer. These had relatively low levels of alcohol and were routinely drunk throughout the day by both workers and children; in 1797, one educationalist suggested for '...more robust children, water is preferable, and for the weaker ones, small beer ...'.[1]
This meant malt was seen as an essential part of dietary health for the poor and taxing it caused widespread dissent.
