It is generally allowed by all, that men should contribute to the Publick Chargebut according tothe share and interest they have in the Publick Peace; that is, according to their Estates or Riches: now there are two sorts of Riches, one actual, and the other potential. A man is actually and truly rich according to what he eateth, drinketh, weareth, or any other way really and actually enjoyeth; others are but potentially or imaginatively rich, who though they have power overmuch, make little use of it; these being rather Stewards and Exchangers for the other sort, then owners for themselves.
2. Concluding therefore that every man ought to contribute according to what he taketh to himself, and actually enjoyeth. The first thing to be done is, to compute what the Total of the Expence of this Nation is by particular men upon themselves, and then what part thereof is necessary forthe Publick; both which (no not the former) are so difficult as most men imagine.
3. In the next place we must conceive, that the very perfect Idea of making a Leavy upon Consumptions, is to rate every particular Necessary, just when it is ripe for Consumption; that is to say, not to rate Corn until it be Bread, nor Wool until it be Cloth, or rather until it be a very Garment; so as the value of Wool, Cloathing, and Tayloring, even to the Thread and Needles might be comprehended; But this being perhaps too laborious to be performed, we ought to enumerate a Catalogue of Commodities both native and artificial, such whereof accompts may be most easily taken, and can bear the Office marks either on themselves, or on what contains them; being withall such, as are to be as near Consumption as possible: And then we are to compute what further labour or charge is to be bestowed on each of them, before consumption, that so an allowance be given accordingly. As for example, suppose there be an hundred pounds worth of Stript Stuff for Hangings, and an hundred pounds worth of Cloth or Stuff for the best mens Cloathes; I conceive, that the Cloth should bear a greater Excize then the said stript stuff, the one wanting nothing but tacking up, to be at its wayes end; and the other Tayloring, Thread, Silk, Needles, Thimbles, Buttons, and several other particulars: The Excise of all which must be accumulated upon the Excize of the Cloth, unless they be so great (as perhaps Buttons, Lace, or Ribbons may be) to be taxed apart, and inserted into the Catalogue abovementioned.
4. Now the things to be accumulated upon Cloth are, as near as possible, to be such particulars as are used onely to Cloth, or very rarely to any other particular, as the several sorts of peculiar trimmings; so on Corn should be accumulated the charge of grinding, bolting, yeast, &c. for the baking of it into Bread, unless, as was said before, any of these particulars can be better rated apart.
5. A Question ariseth hence, whether any Native Commodities exported ought to pay the Excize, or that what is importedin lieu of it should pay none? I answer no, because they are not spent herein specie; but I conceive that the Goods returned from abroad for them and spent here should pay, if the exported have not already, for so shall what we spend pay once, but not oftner. Now if Bullion be returned, then if it be coyned into Money it ought not to pay, because Money will beget other commodities which shall pay; but if the said Bullion be wrought into Plate and Utensils, or disgrost into Wire or Lace, or beaten into Fueilles, then it also ought to pay, because it is consumed and absolutely spent, as in Lace and Gilding is too notorious; and this is the reason why I think the Leavy we commonly call Customs to be unseasonable and preposterous, the same being a payment before consumption.
6. We have several times spoken of Accumulative Excize, by which we mean Taxing many things together as one: As for example, suppose the many Drugs used in Treacle or Mithridate were used onely in those Compositions, in such case by taxing any one of them, the whole number will be taxed as certainly as that one, because they all bear a certain proportion one to another: In Cloth, the Workmanship and Tools as well as the Wool may be well enough taxed, &c.
7. But some have strained this Accumulation so, as they would have all things together taxed upon some one single particular, such as they think to be nearest the Common Standard of all Expence, the principal ends of their proposition being these,viz.
First, To disguise the name of Excize, as odious to them, that do neither know the payment of Taxes to be as indispensable as eating, and as have not considered the natural justice of this way of Excizing or proportionating.
Secondly, To avoid the trouble and charge of Collecting.
Thirdly, To bring the businessad firmum, and to a certainty of all which we shall speak hereafter, when we examine the several reasons for and against the way of Excize, proceeding now to the severalspeciesof Accumulative Excizes propounded in the world.
8. Some propound Beer to be the only Excizable Commodity, supposing that in the proportion that men drink, they make all other Expences; which certainly will not hold, especially if Strong Beer pay quintuple unto, (as now) or any more Excize then the small: For poor Carpenters, Smiths, Feltmakers, &c. drinking twice as much Strong Beer as Gentlemen do of Small, must consequently pay ten times as much Excize. Moreover, upon the Artizans Beer is accumulated, onely a little Bread and Cheese, leathern Clothes, Neck-Beef, and Inwards twice a week, stale Fish, old Pease without Butter, &c. Whereas on the other, beside Drink, is accumulated as many more things as Nature and Art can produce; besides this way of Excizing, though it be never so well administred, is neither so equal nor so easie, nor so examinable as the simple Poll-money before spoken of, which is also but an Accumulative Excize.
9. What hath been propounded for Beer may be of Salt, Fuel, Bread, &c. and the Propositions would all labour under the same Inconveniences; for some spend more, some less of these Commodities; and sometimes Families (each whereof are propounded to be farmed, without descending to individual heads) are more numerous at sometimes then at others, according as their Estates or other Interests shall wax or wane.
10. Of all the Accumulative Excizes, that of Harth-money or Smoak-money seems the best; and that onely because the easiest, and clearest, and fittest to ground a certain Revenue upon; it being easie to tell the number of Harths, which remove not as Heads or Polls do: Moreover, ’tis more easie to pay a small Tax, then to alter or abrogate Harths, even though they are useless and supernumerary; nor is it possible to cover them, because most of the neighbours know them; nor in new Building will any man who gives forty shillings for making a Chimney be without it for two.
11. Here is to be noted, that a Harth-money must be but small, or else ’twill be intolerable; it being more easie for a Gentleman of a thousand poundper annumto pay for an hundred Chimneys (few of their Mansion-Houses having more)then for Labourers to pay for two. Moreover, if the Land-Lord onely pay this Tax, then is it not an Accumulative Excize for all, but a particular Excize upon but one onely Commodity, namely Housing.
12. Now the Reasons for Excize are these,viz.
First, The Natural Justice that every man should pay according to what he actually enjoyeth; upon which account this Tax is scarce forced upon any, and is very light to those, who please to be content with natural Necessaries.
Secondly, This Taxif it be not farmed, but regularly collected, engages to thrift, the onely way to enrich a Nation, as by the Dutch and Jews, and by all other men, who have come to vaste Estates by Trade, doth appear.
Thirdly, No man payes double or twice for the same thing, forasmuch as nothing can be spent but once; whereas it is frequently seen, that otherwise men pay both by the Rent of their Lands, by their Smoaks, by their Titles, and by Customs, (which all men do, though Merchants chiefly talk of it) they also pay by Benevolence and by Tythes; whereas in this way of Excize no man need pay but one way, nor but once, properly speaking.
Fifthly, By this way an excellent account may be taken of the Wealth, Growth, Trade, and strength of the Nation at all times. All which Reasons do make not for particular compoundings withFamilies, nor for letting the whole to farm, but for collecting it by special Officers, who having a full employment, will not be a fourth of the charge of our present many multiform Levies; for to put extraordinary trouble and hazzard upon the Countrey Officers, is a sorer Taxing of them, then to make them pay a small Reward unto practised Persons to be their Substitutes. All which are the common Objections against Excize.
13. I should here adde the manner of Collecting it, but I refer this to the practice ofHolland; and I might also offer how men may be framed to be fit for this and other Publick Trusts, as to be Cashiers, Store-keepers, Collectors, &c. but I refer this Enquiry unto a more ample and fit occasion.
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Pag.line.114between [whoandspent] interline [have]513after [want] read [general] instead of [more]619before [starve] interline [needlesly]629before [cause] read [one] instead of [the]630read [is] instead of [are]87read [them] for [him]88read [their] for [his]1719read [viz.] for [that is]183read [τἁ χρἠϛα] instead of [τἁ χρἠσα]2017read [Excisum] not [Excisium]217read [obligees] not [obliges]2212read [enhansing] not [exhausting]2223between [wayandLand-Tax] interline [of a]2225deleatur [sometimes]2425between [Rentsandwe] interline [in order to Taxes]2824between [seldomandenough] interline [rich]2828deleatur [with]3011after [hazards] interline [and]14read [omitted]27read [apparatus] instead of [appurtenances]3210after [the] interline [former]11after [Land] read [this latter] instead [of the]3326deleatur [by]31between [&c.andthen] interline [could be fertilized]3436read [worth] not [work]3616after [market] interline [abroad]3712read [paribus] not [talibus]396read [conniving] not [coyning]3932deleatur [as much harm]ibid.between [ofandone] interline [the]penult.after [Coffee] inter [and]402read [meerly] for [merrily]ult.before [certainly] interline [case]4113dele [out]24read [so or not] instead of [use]4726read [on] for [of]513read [their] for [the]15after [Heterodox] interline [Believer]29read [wearing] for [weaving]5314read [defect] for [dissent]5436between [thenandis] interline [it]56ult.after [yet the] interline [said]573read [offices] for [officers]602read [shared] for [shred]6115read [consequences] for [calamities]32read [an] for [no]621after [plentiful] interline [year]6521read [medalls] instead of [a medall]6610between [consistingandgreat] interline [of]6729read [d’ Ecus] instead of [d’ Esens]6836read [abating] for [abasing]6911after [former] interline [better]7012read [prices] for [proceed]715read [as] for [the]7525read [families] for [faculties.]
FINIS.
TRANSCRIBER’S NOTEAll changes listed above in theErratahave been applied to the etext.—the change listed for page 18 line 3, changing “τἁ χρἠσα” to “τἁ χρἠϛα”, has also been applied to the three other occurrences in the text.—the change listed for page 20 line 17, changing “Excisium” to “Excisum”, has also been applied to the three other occurrences in the text.—the change listed for page 67 line 29, changing “d’ Esens” to “d’ Escu” has been modified to change to “d’ Ecus”. This change has also been applied to the four other occurrences in the text. (Quart d’ Ecu was a French coin of this period.)—the preposition “than” in modern English is consistently written as “then” in the original text, and has not been changed.Obvious typographical errors and punctuation errors have been corrected after careful comparison with other occurrences within the text and consultation of external sources.Except for those changes noted below, all spellings in the text, and inconsistent or archaic usage, have been retained.Preface: ‘acceptance ofall’ replaced by ‘acceptance of all’.Pg 2: ‘Schools and Universitities,’ replaced by ‘Schools and Universities,’.Pg 4: ‘that enrease Wars,’ replaced by ‘that encrease Wars,’.Pg 5: ‘Armies are fasly’ replaced by ‘Armies are falsely’.Pg 14: ‘have slighty gone’ replaced by ‘have slightly gone’.Pg 15: ‘mangnificent Shews’ replaced by ‘magnificent Shews’.Pg 18: ‘superflous, no more’ replaced by ‘superfluous, no more’.Pg 19: ‘Impisonments, according to’ replaced by ‘Imprisonments, according to’.Pg 26: ‘infinity of unites’ replaced by ‘infinity of unities’.Pg 37: ‘the said Duies,’ replaced by ‘the said Duties,’.Pg 40: ‘Intrest and of the’ replaced by ‘Interest and advantage of the’.Pg 41: ‘resisting of ture’ replaced by ‘resisting of Nature’.Pg 41: ‘Merchant nor Statseman’ replaced by ‘Merchant nor Statesman’.Pg 43: ‘all mankiude alike;’ replaced by ‘all mankinde alike;’.Pg 45: ‘not, bebeing rather’ replaced by ‘not, being rather’.Pg 50: ‘parts to discoveers’ replaced by ‘parts to discoverers’.Pg 51: ‘such a freedon’ replaced by ‘such a freedom’.Pg 55: ‘have not throughly’ replaced by ‘have not thoroughly’.Pg 57: ‘are thererore Taxes’ replaced by ‘are therefore Taxes’.Pg 58: ‘for the Uniparons’ replaced by ‘for the Uniparous’.Pg 65: ‘it hath hapned,’ replaced by ‘it hath happened,’.Pg 68: ‘sell them on on a’ replaced by ‘sell them on a’.Pg 71: ‘but acccording to’ replaced by ‘but according’ to.Pg 75: ‘Seondly, This Tax’ replaced by ‘Secondly, This Tax’.Errata: the changes noted for page 32 lines 10 and 11 do not make sense; a “conjectured emendation”, as given in some other reprints of this book, has been used instead; namely, ‘after [this] interline [former]’ and ‘after [Land,] read [the latter] instead of [that]’.
TRANSCRIBER’S NOTE
All changes listed above in theErratahave been applied to the etext.
—the change listed for page 18 line 3, changing “τἁ χρἠσα” to “τἁ χρἠϛα”, has also been applied to the three other occurrences in the text.
—the change listed for page 20 line 17, changing “Excisium” to “Excisum”, has also been applied to the three other occurrences in the text.
—the change listed for page 67 line 29, changing “d’ Esens” to “d’ Escu” has been modified to change to “d’ Ecus”. This change has also been applied to the four other occurrences in the text. (Quart d’ Ecu was a French coin of this period.)
—the preposition “than” in modern English is consistently written as “then” in the original text, and has not been changed.
Obvious typographical errors and punctuation errors have been corrected after careful comparison with other occurrences within the text and consultation of external sources.
Except for those changes noted below, all spellings in the text, and inconsistent or archaic usage, have been retained.
Preface: ‘acceptance ofall’ replaced by ‘acceptance of all’.Pg 2: ‘Schools and Universitities,’ replaced by ‘Schools and Universities,’.Pg 4: ‘that enrease Wars,’ replaced by ‘that encrease Wars,’.Pg 5: ‘Armies are fasly’ replaced by ‘Armies are falsely’.Pg 14: ‘have slighty gone’ replaced by ‘have slightly gone’.Pg 15: ‘mangnificent Shews’ replaced by ‘magnificent Shews’.Pg 18: ‘superflous, no more’ replaced by ‘superfluous, no more’.Pg 19: ‘Impisonments, according to’ replaced by ‘Imprisonments, according to’.Pg 26: ‘infinity of unites’ replaced by ‘infinity of unities’.Pg 37: ‘the said Duies,’ replaced by ‘the said Duties,’.Pg 40: ‘Intrest and of the’ replaced by ‘Interest and advantage of the’.Pg 41: ‘resisting of ture’ replaced by ‘resisting of Nature’.Pg 41: ‘Merchant nor Statseman’ replaced by ‘Merchant nor Statesman’.Pg 43: ‘all mankiude alike;’ replaced by ‘all mankinde alike;’.Pg 45: ‘not, bebeing rather’ replaced by ‘not, being rather’.Pg 50: ‘parts to discoveers’ replaced by ‘parts to discoverers’.Pg 51: ‘such a freedon’ replaced by ‘such a freedom’.Pg 55: ‘have not throughly’ replaced by ‘have not thoroughly’.Pg 57: ‘are thererore Taxes’ replaced by ‘are therefore Taxes’.Pg 58: ‘for the Uniparons’ replaced by ‘for the Uniparous’.Pg 65: ‘it hath hapned,’ replaced by ‘it hath happened,’.Pg 68: ‘sell them on on a’ replaced by ‘sell them on a’.Pg 71: ‘but acccording to’ replaced by ‘but according’ to.Pg 75: ‘Seondly, This Tax’ replaced by ‘Secondly, This Tax’.Errata: the changes noted for page 32 lines 10 and 11 do not make sense; a “conjectured emendation”, as given in some other reprints of this book, has been used instead; namely, ‘after [this] interline [former]’ and ‘after [Land,] read [the latter] instead of [that]’.