The process of making ale in Manor Lords is somewhat complicated. That's due to several resources and buildings that you need beforehand. These include barley, a Malthouse, a Brewery Extension, and a Tavern. Fields: Barley
Next, go to the Construction -> Industry tab and build a Malthouse. It requires 4x timber. When you're done, assign a family to the Malthouse so that they can turn barley into malt. The Malthouse turns barley into malt. Burgage Plot: Brewery Extension
The Brewery Extension turns malt into ale, which then gets served to your citizens. Finally, the Tavern Finally, go to the Construction -> Residential tab and build a Tavern (it costs 5x timber).
With a surplus of ale, the Tavern should have plenty of be.
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