&Wic;HEN we speak of an Excise, or of the Conveniency of Raising Moneys that way, we mean not simply the Excise now Established and Settled upon Beer, and Ale, and other Liquors; but the whole Duties of any kind whatsoever, that are Charged upon any Goods or Commodities expended within the King&rehy;dom. The Duty of the Customs, (an Ancient and Honourable Revenue) as also the Additional Duty; when we consider either the One, or the Other, (naturâ rei) in the strictest Consideration of things, are no other than a kind of Excise, differing more in the Name, than in the Nature of the things; for, what else are they but a Tax, Imposition or Custom, (be they called as Men will have them) upon the Commodities that are spent, used or made amongst them.

This Notion being premised, there will be a fair way made, for the better apprehending the Matter in hand, which is, To shew the Conveniency of Raising Moneys, by way of an Excise, upon such Goods and Commodities as are spent among us; from which we have the Experience of that which is already settled, which will also give an unquestionable Testimony of the Commodiousness of such, both to His Majesty and People; inasmuch as those Commodities we send Abroad, and those we receive Home by our Merchants, Raise to the King little less than Seven Hundred Thousand Pounds per Annum, and that in a very facile and easie way, and to the great Satisfaction of the People: Now, somewhat the like Sum may be Raised from some other Commodities of the like use, which is the Design of this Paper.

But before we mention the Particulars, it may not be amiss to demonstrate, very briefly, wherein the Con&rehy;veniency of this way of Raising doth consist: And that it is so Commodious as is suggested; which will appear, if we consider,

First, That there is a great Conveniency even in the very Manner of Collection, and abundantly more to the Satisfaction of the People, than usually is in other ways; for herein is a great Conveniency, inasmuch as that when this Duty is truly paid by the Body of the People, who are the Spenders of the Commodities; yet the Money being deposited by the Makers or Factors, who take it again, in the Price of them, at the Sale, the People pay it insensibly in the Value of the Goods they Buy; for we must not think that the Merchants or Traders pay all the Money of the Customs and Excise; they are but the Depositors of it, and the People paying it in a way so secret and insensible, it meeteth not with any Contra&rehy;diction from them, as it would do, were they themselves to lay down the present Money. We have a manifest Proof of what is now urged from the Business of the Hearth-Money, a Receipt (had it been well managed) would, in a few Years, have brought to the Crown very great Sums of Money, and had daily increas'd it: and should there now, for some time, the Duty of One Shilling per Room, be laid upon all Useful Rooms in every House, we mean Mansions, or Dwelling&rehy;Houses, excepting therein the Garrets, Closets, Pantries, But&rehy;teries, and Pasteries, (the Poor to be exempted from this Duty) and all Persons, paying either to the Poor, or Church, Living in Houses of Two Rooms, to Pay but for One; if in Houses of Three, to Pay for Two; and if in Houses of Four, to Pay for the whole; and so upward. This Duty well ma&rehy;naged will bring a Revenue greater than the Hearth-Money was. For, since the Repealing of that Act, a great many Thousands of Houses have been Built; and besides, there were Abundance of Houses that were Erected in the Time that Duty on Fire-Hearths continued, that neither had Hearths or Chimneys in them; Others had Hearths that never were laid or made use of; so that very great Troubles and Disputes did happen thereupon.

This Duty being laid, as is Proposed, a Law may be so effectually made, that after a true survey and discharge of such that are to be freed from that Duty, that Money will come in with as much Ease as any Tax now settled by Act of Parliament.

It is well known how that Revenue of Hearth-Money grew so uneasie, and vexatious to the People, the ill Management of the Farmers and Officers, were the true Cause of so many and great Complaints: But the Receipt of this Duty, if it shall be thought fit to be for some time paid, Offices must be Erected in their several Counties, to which (as in the Case of Excise) the People may repair, and pay in their Money, and receive their Acquittances gratis. And that, for Supply of His Majesty's present extraordinary Occasions, that Duty to be paid at the beginning of every Half Year, and so forward. And such Care must be taken at first, upon the Survey, to settle all things so, that there may be no room left for the People to cavil at, or to think themselves in the least injured.

And as Houses are New Erected, the Constables of every Parish may be obliged to give in to the Collectors an Account thereof under his or their Hands, which may be made known to the next Justice of the Peace.

We will next Propose some other Ways, very convenient for Raising Moneys, with the least Apprehension of those that pay it, if we consider what large Supplies of Money may be had this Way: And it is very necessary that all Persons do consult and find out the easiest Way and Means for Raising present Supplies to His Majesty.

The Duty upon Salt was the next thing to be considered; but that being already Granted, it will not be amiss to consider and examin, when a Tax was formerly laid, of a Half-Penny per Gallon, upon our own Salt; and a Duty proportionable upon Foreign; the Sum then accounted for, and paid in, was about Thirty Thousand Pounds per Annum; the Salt allowed for the Fishery being excepted; under the Shelter whereof abundance of Frauds were practised, several quantities passing under that Notion, that never came to that use: So we will suppose three times the afore-said Sum, is or ought really to be accounted for, and paid into His Majesty's Exchequer; be&rehy;sides, the Foreign Duty is very considerable, and the Kingdom having in it, at this time, one Third part more of Salt Pans, than in the time the Duty was first laid upon it; and, there&rehy;fore, far greater quantities must be now Made and Sold: And tho the Salters may pretend to leave off their Working and Making Salt, by reason of the Duty on Coals that are Water-born, there is not the least doubt or fear of that. For before the Duty of Twelve Pence a Bushel was laid upon Salt, those Salters in the Northern Parts did Sell at Twenty Six Shillings a Wey; and now the Duty is Forty Shillings a Wey, the Maker Sells for Four Pounds, Six Shillings and Eight Pence a Wey; we would therefore know where the Maker has any Loss, or if he Pay any considerable part of that Duty to the King: But the Generality of Complainers are such as get the most, when any Imposition is laid upon any Commodity, as in the Case of Excise and Salt. And it is most certain, that if this Duty were not laid, under which the Salters take the Liberty to Sell at their own Rates, Salt would be Sold again, in all the Northern Parts, at the Old Rate of Twenty Six Shillings a Wey, and where then would their Advantage be? So that the Duty upon Salt may very well be computed at Ninety Thou&rehy;sand Pounds per Annum, at least, besides Allowance for the Fishery.

Next, It will be a most convenient Way of Raising Money, if we consider what large Supplies may be had this way, no Sum of Money that the Necessity of the Kingdom can require being too great to be charged upon it.

England is a populous and liberal Countrey, and of a vast Expence; insomuch, as were there an Estimate made of the whole, and the whole made to pay, as now some part of it doth, it is inconceivable the Value of it: For, if a Custom or Imposition on Foreign Goods, (for otherwise we cannot, it adhering still to our former Notion, that a Custom and Excise are but the same thing) we say, if the Custom of the Com&rehy;modities of other Nations, that are spent among us, and no more of our own Manufactures than what we send beyond the Seas, do Raise to His Majesty Seven Hundred Thousand Pounds, or more, per Annum; What do we think may be Raised from those other of our Native Commodities that are spent among us, were they brought under the like Imposition? This being most certain, that the Expence upon our own Growth, Product and Manufacture, is abundantly more than our Expence of Foreign Goods, which will appear clearly by this; namely, That the Commodities of Beer, Ale, &c. (and no more of that neither than is Bought and Sold) do raise more Money than all the Foreign Goods Imported do amount to.

To make all this more manifest, and in order to a Recitation of Particulars, we would Propose one general Maxim, to which, if regard be had in the Settling the Excise of any Commodities, it can never fail of the ends Proposed, and that is this. Viz.

That whatsoever Commodities be made Exciseable, are to be of a large, universal and necessary Expence: Of a large Expence, otherwise, there will be a great Noise to little Purpose. If it be of an Universal Expence, then every Man will bear his Lot. If it be of Necessary Expence, there will be no avoid&rehy;ing the Use of that Commodity.

The Truth is, who-ever will throughly weigh this Maxim, shall, from the Inferences deducible from it, answer whatever Objections can be made against laying an Additional Excise. We have it all made good in the Instance of that Excise which is now settled, (viz.) Beer, &c. It is a Commodity of large Expence, and so a large Sum of Money is Raised from it. It is of Universal Expence, and so every Man pays his part in it: It is of a necessary Expence, and so necessary, as no Man can be without it; and therefore can never hinder Trade: And nevertheless all those Sums of Money that have been, for several Years, Raised from it, no Man can conclude, that there hath been so much as one Barrel of Beer the less Brewed for that Imposition that is laid upon it.

Things being thus far discussed, as to the grand Conve&rehy;niency of it, we will consider what particular Goods and Com&rehy;modities will fall under these Rates, and become thus con&rehy;venient to be put under an Excise.

Another thing of the like Large, Universal and Necessary expence, is our Wool, or Woolen Commodities, wherewith this Kingdom eminently abounds, and expands its self into many Branches; as Cloth, Bayes, Tameys, Serges, Says, Stockings, Linsey&rehy;Woolsey, Stuff, Cottons, &c. which are made in many Parts of the Kingdom, some Parts whereof pay no Aulnage, which may be very considerable, if all were brought to pay Twelve Pence per Pound, according to the Value of them: To be paid by him that doth first Buy them from the Maker, will, according to our Computation from the Aulnage Duty, amount to Seventy Thousand Pounds per Annum, and this will be as easily collected as that is.

That this can do no Harm to our Trade at Home, will be clear, by referring to our former Maxim; nor can it prejudice our Trade Abroad, because the Rate proposed is so incon&rehy;siderable, as it can have no influence on Trade, to hinder the Sale of these Commodities we send out: If it should be thought to do so, there may be Provision made for what is Exported; but then, what is spent at Home we would Pro&rehy;pose to go at a higher Rate.

Another Commodity, of a Large, Universal and Necessary Expence, is Tallow. It is little known what a vast Quantity of this Commodity is spent in England. It will bear an Excise of Five Shillings for every Hundred Weight. The Collection will lye best from the first Melter, giving him a Months Time for Payment, from the Time of his first Melting. The Value that this will amount to, will be best seen, by considering the Expence of this Commodity; as chiefly in Candles: Five Shillings upon the Hundred Weight of Tallow, will reduce them to near Six Pence upon every Dozen: Now, at this Rate, we observe, That the middle and meaner Sort of People spend as many, as, at Six Pence per Dozen, will answer a greater Sum than is paid for their Rooms, so that the Gentry and Nobility will consequently Pay considerably more: We find also, besides the standing Expence of private Families, there are accidental Expences; as those that are spent in Taverns, Play-Houses, at Sea, on Ship-board, and in Churches, Mines and Colleries; we find also many of our Candles Bought by Foreigners; and besides all these, the great Quantity of Tallow that is spent in making of Soap: All which will equal the Expence of private Houses, and, in the whole, may produce Eighty Thousand Pounds per Annum.

Another way for the Advancing this Excise, is, that the respe&rehy;ctive private Families in the several Counties in England, may pay an Excise for their Beer, as all the Families in the City of London, and all other great Towns do, where the People take their Beer from the Common Brewer.

Now, to bring all Families to the same Standard, is surely no hard matter, save only the difficulty will be how to Collect it, since it will so unfit to give such a Liberty to Officers, as to enter all private Houses, to take the Inspection; but this is easily prevented, by putting it into another way, viz. That every Malster, or Maker of Malt; shall give a true Entry of all the Malt he shall Sell; and whatsoever is Sold to any Private House, to Pay Six Pence per Bushel: This is one Way, and may be of great Advantage for other Purposes than what we are now speaking of: Or else, a Second way may be, to charge the whole Consumption of Malt with a low Duty, that is, at Three Pence per Bushel, to be paid by the Maker; and at this low Rate may be Raised Two Hundred and Fifty Thousand Pounds Annually, because of the vast Expence of it. We know it will be presently Objected, That by reason there is an Excise on Beer, this will be somewhat hard. To which we answer, No, not at this time, when Malt is at so moderate a Price to what it was formerly; which is such, as that all Persons would, not&rehy;withstanding this Duty, Brew their Beer at little more than one Third part of the Price they did Pay at that time. Could it be discerned, that those that Brew Beer for Sale (who will be the chief Persons that make the Objection) did, upon Consideration of the great Plenty, Sell twice as much for Money as they did before, or make it answerably good in the Quality, (which indeed cannot well be) there would not a Word be said more of this kind; but finding no such thing as this done, it cannot be taken amiss to Plead, that the King may have a little share in this Publick Benefit, and their Fellow-Subjects also, in being somewhat eased in other Payments. When the Parliament had Granted that Noble Royal Aid of Five and Twenty Hundred Thousand Pounds, and afterwards seeing the King's Necessities require more Moneys, did they not very chearfully make an Addition, by Increasing those Rates formerly settled, when they saw their Rents in a manner falling. And shall these Men stumble at this small Addition, when their Profits are so Increasing, they may well take Notice how indulgent Au&rehy;thority hath been in not holding them to the Strictness of those Statutes all along, which did enjoyn them to such Rates, Prices, and Measures in Selling their Beer, as should they have been held to observe, it would have hindered them more in One Year, than this would do in Two: So that from the whole we cannot but Propose, that while the Blessing of this great Plenty continueth, and the Prices of Malt not rising, it may, for some time, at least be submitted to this small Imposition. The Inspection of this being easily made, for all coming to the Cistern, it is as easie to see what Barley is steeped in a Cistern, and take an Account of it, as to know what Beer is set to work in a Tun. This small Duty being laid upon Malt, will be of the same Advantage as the Charging the Duty upon the Coffee-Berry, Tea, and Chocolate, at the Custom-House is found to be.

Another Commodity of great, Universal and Necessary Expence, is our Leather or Hydes: There are spent near Ten Thousand every Week, we are sure there are as many great Cattle Kill'd, from whence we take the Estimation. This Commodity is spent several ways; as in Coaches, Boots, Saddles, Shoes, Holsters, &c. A Duty of Two Shillings per Hyde on each great Hyde, One Shilling upon lesser Hydes, and One Shilling a Dozen upon Calves-Skins Tann'd, will, at that Rate, Raise about Thirty Five Thousand Pounds per Annum.

Another Commodity of Universal Expence, is Hats: They are of Three degrees; as Bevers, Casters, and Felts. Four Shillings on every Bever, Twelve Pence on every Caster, and Six Pence on every Felt, to be paid by him that first Buyes them from the Maker, is a Rate which they will bear. What this will produce, it is hard to make an Estimation, in regard there are not such Rules to proceed by as in other things; but, undoubtedly, it will amount to One Hundred Thousand Pounds per Annum.

The next thing we shall name, is our Home-made Silks: They are of a large Expence, and Necessary too; by how much it is necessary for the Gentry to be distinguished from other Persons: Of which, divers sorts are made in England, and most consumed within our selves. These being judged Commodities of a more superfluous Expence, may bear the greater Duty, as Twelve Pence or Eighteen Pence on every Twenty Shillings Value: And this also must necessarily produce a good Sum of Money Annally, since we find, not only among our Gentry, but our Lower sort of People, yea, even unto Servants, Silks are made Common among them. What Sum of Money it may Annually produce, is likewise hard to compute, for the Value of them hath not been lately consider'd, but it cannot fail of producing a good Receipt of Money.

The last thing we shall mention, for the Advancement of Money this Way, is the bringing all the Foreign Com&rehy;modities spent among us, to Pay the same Rate as they did in the Year 1656. and so for some Years following. This will Raise One Hundred and Fifty Thousand Pounds, or rather more. That this was no Prejudice to Trade, needs no other Proof, than that in those times; while these Goods paid these Rates, there was a greater Importation of them, than ever hath been since.

These are the Principal Commodities of a Large, Universal and Necessary Expence, upon which may be Raised a Million of Money per Annum, with the same Ease as the Money is now Raised from the present Rates of the Customs, and the Excise of Beer.

And to be a little earnest in the Case, What hath any Man to say against it, if he will reason by Arguments properly deduced from the Nature of Trade, and true Constitution of things. What Difference is there between Raising Moneys this Way, and the Customs? What greater Difference is there in the Managing or Improving this now Proposed, than that which is already Settled? In the Customs, the Merchant makes his Entry, pays the Money, and receives it again in the Sale of his Goods. In the Excise of Beer, the Brewer doth the same. So here the Salter, the Melters of Tallow, the First Buyers of Woolen Manufactures, the Tanner for the Hydes, the Malster for his Malt, &c. in their several Capa&rehy;cities, make their Entry, pay the Money, and take it again in the Sale thereof: Where then is the Intricacy or Difficulty? or, What is this more than the Customs expanded into other Particulars?

Most of what is here Proposed, was ready some Years since to have been Offered to the Consideration of the Honour&rehy;able House of Commons; but the Proposer did not then meet with any great Incouragement for it, until now, there being, at this time, great Occasion for Raising Money by the most Easie and Universal Way, in Order to save something of the Land-Tax, which is, and must be the standing Prop upon all Occasions. If these Duties be well managed, when laid on, there will not be any doubt, but very great and considerable Sup&rehy;plies of Money will be had to manage, and carry on the War against France with more Vigour than ever.

And whereas it may be said, This Duty being now laid on, the Sellers will set up extraordinary Rates upon their Com&rehy;modities, and thereby get Estates out of the Ruins of them that Buy. It is answer'd, That great Care will be taken, that the Sellers may be kept to the Prices accustomed for some Years past, and shall not impose any more upon the Buyer than the Duty now laid upon the several Commodities.

Having attempted thus, in brief, to shew, according to the best of my Understanding, how a considerable Sum of Money may, with much Ease and Equality, be Raised by an Excise, on some few particular Commodities, for the Carrying on the War against France; the laying the same, or such other Excise as may be thought fit: As also, the further Improving of it on many other Particulars, not here set down, is, with all Humility, Submitted to the great Wisdom and Consideration of this Honourable House.