_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 importance to the brewer. Certain waters, for instance, those contaminated to any extent with organic matter, cannot be used at all in brewing, as they give rise to unsatisfactory fermentation, cloudiness and abnormal flavour. Others again, although suited to the production of one type of beer, are quite unfit for the brewing of another. For black beers a soft water is a desideratum, for ales of the Burton type a hard water is a necessity. For the brewing of mild ales, again, a water containing a certain proportion of chlorides is required. The presence or absence of certain mineral substances as such in the finished beer is not, apparently, a matter of any moment as regards flavour or appearance, but the importance of the rôle played by these substances in the brewing process is due to the influence which they exert on the solvent action of the water on the various constituents of the malt, and possibly of the hops. The excellent quality of the Burton ales was long ago surmised to be due mainly to the well water obtainable in that town. On analysing Burton water it was found to contain a considerable quantity of calcium sulphate--gypsum--and of other calcium and magnesium salts, and it is now a well-known fact that good bitter ales cannot be brewed except with waters containing these substances in sufficient quantities. Similarly, good mild ale waters should contain a certain quantity of sodium chloride, and waters for stout very little mineral matter, excepting perhaps the carbonates of the alkaline earths, which are precipitated on boiling.