About the latter end of the year 1724 a resolution passed the House of Commons whereby, instead of the malt tax, six pence per barrel of ale was laid of additional duty on Scotland (and not extended to England) and the premiums on grain exported from thence was taken off. As this was a plain breach of the Union, in so far as it expressly stipulated that there shall be an equality of taxes and premiums on trade, every Scots man was highly enraged at it, for as it was evident that the want of the premiums would effectively stop the exportation of grain, which would thereby become a mere drug, no body could foresee to what height this precedent of taxing Scotland separately from England might afterwards be extended. Tis impossible to express the resentment of the nation at this measure, all parties seemed reconciled and to unite in opposing what was so pernicious to the country in general, and at the same time touched every particular man's copyhold. The King's friends laid hold upon this occasion, and privately, underhand, fomented the bad humour, it not being fit, as indeed there was no need of their distinguishing their zeal at this time. A meeting of the heritors of the shire of Edinburgh was called, where I presented an address to the House of Commons, which being heartily approved of, was signed and next day sent up by an express to London....

These warm addresses and instructions did not a little startle the Scots members of Parliament, and even the Ministry; and there were likewise many private letters written to them by their friends, assuring them of the highest resentment if they did not perform what was desired and expected of them. Had these members been endued with a public spirit and resolution, such applications would have been needless; but as they consisted of a parcel of people of low fortunes that could not subsist without their board-wages (which at ten guineas a week during each session was duly paid them) or mere tools and dependents, it was not to be expected they would act the part which became them for their country's service, and therefore these representations were judged necessary to spur them up to their duty and withal show the Ministry that the people would not behave so tamely as did their mean spirited mercenary representatives, who, perceiving they would lose all their interest and scarce dare venture to return home if they did not follow the instructions given them, made most humble applications to the Ministry, who on the other hand being apprehensive the resentment might be carried to some height, and unwilling, as matters stood in Europe, to embroil themselves, thought it expedient to drop the resolutions above mentioned, (which they at first preferred, because they judged it would be no easy matter to levy the malt tax in Scotland) and agreed with the Scots members to impose threepence per bushel on malt; being but the half of what was laid in England; and a bill was accordingly passed as fast as the forms could possibly allow of, least their constituents should have time to remonstrate against it....

Some little time before the 23rd of June (on which day the malt tax commenced) delegates were sent from most of the considerable touns, to meet and confer with the brewers at Edinburgh, where many proposals were made for eluding the law, to be, as occasions offered, put in practice: the first thing to be guarded against was the dutys of malt stock in hand; and to avoid the heavy penalty of not entering the same, it was resolved to obey the law in that respect, but at the same time not to make payment of the duty thereon, and if the Commissioners of excise sued them, to give over brewing and consequently sink the revenue of excise, which was indeed chiefly aimed at by those who bestirred themselves at this time in behalf of the country, that the Government might perceive they'd lose more of the excise than they could gain by the malt tax: but what alarmed people most was the unreasonable article of surcharge, to be levied proportionately off such as entered and paid the duty of what was malted after 23rd of June, in so far as the clear produce (after deducing the charges of collecting) fell short of 20,000l. sterling, whereby those who submitted to the Government and paid the malt tax ran the hazard of making up the deficiencie arising from those who did otherwise, which so startled all the considerable brewers, who generally speaking are also maltsters, that they found it absolutely necessary to malt none after the commencement of this duty.

On the 23rd of June, when the duty took place, the excise officers were obliged to fly out of most of the towns in the western shires, but in Glasgow the resentment ran higher. Daniell Campbell of Shawfeild, who represented that burgh in Parliament, having incurred the hatred of the inhabitants thereof, because he was believed, on too good grounds, to have had the chief hand in giving the Government such informations of the way and manner of trading there, as occasioned a few years ago an act of Parliament, that lay heavily on their tobacco trade, was likewise said and believed to have encouraged to hope there was no difficulty in raising the malt tax; and these joined together rendered him detestable over all the Kingdom, especially at Glasgow, where they threatened to pull down his new built house, whereof he sent notice to Wade at Edinburgh on 21st of June, who thereupon ordered a detachment of foot to march forthwith thither, where they arrived on the 24th at night, but the guard room being unprepared, they put off taking possession of it till next day, the soldiers being dismist to their several private quarters. During the night time a report went about that Daniell Campbell had brought these soldiers to enslave them, whereupon the mob got up and destroyed his house, and had he himself been in town, they had certainly dewitted him. Whilst this was in hand the commanding officer got his men together, took possession of the guard room and drew up before it, and tho he met with no insult but from some boys and women, who threw a few stones at his men, without having previously read the proclamation, as directed by the law on such occasions, he fired allongst the streets, which being full of innocent people that came out of curiosity to know what the matter was, and the windows at the same time crowded with spectators, about 20 men and women were killd dead and many more wounded, some whereof in the streets and others in their houses: the citizens being thereby enraged did ring the fire bell and brake up the magazine, from whence they armed about 400 men. In the mean time the magistrates advised the officer to march off his party, for they could not be protected within the city; on which he made the best of his way to Dumbarton, but not thinking himself safe in that town he retired into the castle. The Glasgow mob pursued him a few miles but could not overtake him.