Malt

A substance produced from barley or other grain by a process of steeping in water until germination begins and then drying in a kiln, thus converting the starch into saccharine matter. See Hollander v. Magone (C. C.) 38 Fed. 915; U. S. v. Cohn, 2 Ind. T. 474, 52 S. W. 38.

— Malt liquor. A general term including all alcoholic beverages prepared essentially by the fermentation of an infusion of malt (as distinguished from such liquors as are produced by the process of distillation), and particularly such beverages as are made from malt and hops, like beer, ale, and porter. See Allred v. State, 89 Ala. 112, 8 South. 56; State v. Gill, 89 Minn. 502, 95 N. W. 449; U. S. v. Ducournau (C. G.) 54 Fed. 138; State v. Stapp, 29 Iowa, 552; Sarlls v. U. S., 152 U. S. 570, 14 Sup. Ct. 720, 38 L. Ed. 556.

— Malt mulna. A quern or malt-mill.

— Malt-shot, or malt-scot. A certain payment for making malt. Somner.

— Malt-tax. An excise duty upon malt in England. 1 Bl. Comm. 313; 2 Steph. Comm. 581.