“ At the same time, it is an undoubted fact that an excessive use of substitutes leads to the production of beer of poor quality. The better class of brewer rarely uses more than 15–20%, knowing that beyond that point the loss of flavour and quality will in the long run become a more serious item than any increased profits which he might temporarily gain. ”

“ Our knowledge of the essential chemical constituents of brewing waters enables brewers in many cases to treat an unsatisfactory supply artificially in such a manner as to modify its character in a favourable sense. ”

“ The brewer has found also that brewing operations are simplified and accelerated by the use of a certain proportion of substitutes, and that he is thereby enabled appreciably to increase his turn-over, i.e. he can make more beer in a given time from the same plant. Certain classes of substitutes, too, are somewhat cheaper than malt, and in view of the keenness of modern competition it is not to be wondered at that the brewer should resort to every legitimate means at his disposal to keep down costs. ”