MALT-Tax, is the sum of 750,000l. raised every year by parliament since 1697, by a duty of 6d. on the bushel of malt, and a proportionable sum on certain liquors, such as cyder and perry, which might otherwise prevent the consumption of malt. This is under the management of the commissioners of the excise; and is indeed itself no other than the annual excise. In 1760, an additional perpetual excise of 3d. per bushel was laid upon malt; and in 1763, a proportional excise was laid upon cyder and perry, but new-modelled in 1766. See EXCISE.