Part 1

TRANSCRIBER’S NOTE

Italic text is denoted by _underscores_.

The original text used the long-form s; this has been replaced by the normal s in the etext.

The original text printed ‘ct’ as a ligature, and is displayed simply as ‘ct’ character pair in the etext.

Fractions are displayed as a./b., for example 3./4., similar to the format of the original text.

Whole numbers are always terminated with a period, as in the original text, for example ‘about 1800. is the number of ... ’.

The pound currency sign in the text is l, which looks very similar to the number 1, and the five occurrences have been italicized in the etext. For example one hundred pounds is shown as 100_l._, instead of 100l.

A superscript is denoted by ^{}, for example 1./5.^{th.}.

All changes listed in the Errata at the back of the book have been applied to the etext.

Some other minor changes to the text are noted at the end of the book.

A TREATISE OF Taxes & Contributions.

Shewing the Nature and Measures of

{ Crown-Lands. } { Assessements. } { Customs. } { Poll-Moneys. } { Lotteries. } { Benevolence. } { Penalties. } { Monopolies. } { Offices. } { Tythes. } { Raising of Coins. } { Harth-Money. } { Excize, &c. }

With several intersperst Discourses and Digressions concerning

{ Warres. } { The Church. } { Universities. } { Rents & Purchases. } { Usury & Exchange. } { Banks & Lombards. } { Registries for Conveyances. } { Beggars. } { Ensurance. } { Exportation of { Money. } { { Wool. } { Free-Ports. } { Coins. } { Housing. } { Liberty of Conscience, &c. }

_The same being frequently applied to the present State and Affairs of_ IRELAND.

_London_, Printed for _N. Brooke_, at the Angel in _Cornhill_. 1662.

_The Preface._

Young and vain persons, though perhaps they marry not primarily and onely on purpose to get Children, much less to get such as may be fit for some one particular vocation; yet having Children, they dispose of them as well as they can according to their respective inclinations: Even so, although I wrote these sheets but to rid my head of so many troublesome conceits, and not to apply them to the use of any one particular People or Concernment; yet now they are born, and that their Birth happened to be about the time of the _Duke of Ormond’s_ going Lord Lieutenant into _Ireland_, I thought they might be as proper for the consideration of that place, as of any other, though perhaps of effect little enough in any.

_Ireland_ is a place which must have so great an Army kept up in it, as may make the Irish desist from doing themselves or the English harm by their future Rebellions. And this great Army must occasion great and heavy Leavies upon a poor people and wasted Countrey; it is therefore not amiss that _Ireland_ should understand the nature and measure of Taxes and Contributions.

2. The Parishes of _Ireland_ do much want Regulation, by uniting and dividing them; so as to make them fit Enclosures wherein to plant the Gospel: wherefore what I have said as to the danger of supernumerary Ministers, may also be seasonable there, when the new Geograpy we expect of that Island shall have afforded means for the Regulation abovementioned.

3. The great plenty of _Ireland_ will but undo it, unless a way be found for advantageous Exportations, the which will depend upon the due measure of Custom and Excize here treated on.

4. Since _Ireland_ is under-peopled in the whole, and since the Government there can never be safe without chargeable Armies, until the major part of the Inhabitants be English, whether by carrying over these, or withdrawing the other; I think there can be no better encouragement to draw English thither, then to let them know, that the Kings Revenue being above 1./10. part of the whole Wealth, Rent, and Proceed of the Nation; that the Publick Charge in the next Age will be no more felt there then that of Tythes is here; and that as the Kings Revenue encreases, so the causes of his Expence will decrease proportionably, which is a double advantage.

6. The employing the Beggars in _England_ about mending the High-wayes, and making Rivers Navigable will make the Wool and Cattle of _Ireland_ vend the better.

7. The full understanding of the nature of Money, the effects of the various _species_ of Coins, and of their uncertain values, as also of raising or embasing them, is a learning most proper for _Ireland_, which hath been lately much and often abused for the want of it.

8. Since Lands are worth but six or seven years purchase, and yet twenty years just cross the Channel, ’twere good the people of _Ireland_ knew the reasons of it at a time when there is means of help.

Lastly, if any man hath any Notions which probably may be good for _Ireland_, he may with most advantage expose them to publick examination now, when the Duke of _Ormond_ is Chief Governour: for,

1. His Grace knows that Countrey perfectly well, as well in times and matters of Peace as War, and understands the Interests as well of particular persons, as of all and every factions and parties struggling with each other in that Kingdom; understanding withall the state of _England_, and also of several Forreign Nations, with reference to _Ireland_.

2. His Grace hath given fresh demonstration of his care of an English Interest in _Ireland_, and of his wisdom in reconciling the several cross concernments there so far as the same is possible.

3. His Graces Estate in Lands there is the greatest that ever was in _Ireland_, and consequently he is out of the danger incident to those _Proreges_, against whom _Cambden_ sayes, _Hibernia est semper querula_; there being no reason for ones getting more Land, who hath already the most of any.

4. Whereas some chief Governours who have gone into _Ireland_, chiefly to repair or raise fortunes, have withdrawn themselves again when their work hath been done, not abiding the clamors and complaints of the people afterwards: But his Grace hath given Hostages to that Nation for his good Government, and yet hath taken away aforehand all fears of the contrary.

5. His Grace dares do whatever he understands to be fitting, even to the doing of a single Subject Justice against a Confederate multitude; being above the sinister interpretations of the jealous and querulous; for his known Liberality and Magnificence shall ever keep him free from the clamor of the people, and his through-tried fidelity shall frustrate the force of any subdolous whisperings in the Ears of His Majesty.

6. His good acceptance of all ingenious endeavours, shall make the wise men of this Eastern _England_ be led by his Star into _Ireland_, and there present him with their choicest advices, who can most judiciously select and apply them.

Lastly, this great Person takes the great Settlement in hand, when _Ireland_ is as a white paper, when there sits a Parliament most affectionate to his Person, and capable of his Counsel, under a King curious as well as careful of Reformation; and when there is opportunity, to pass into Positive Laws whatsoever is right reason and the Law of Nature.

Wherefore by applying those Notions unto _Ireland_, I think I have harped upon the right string, and have struck whilest the Iron is hot; by publishing them now, when, if ever at all, they be useful. I would now advertise the world, that I do not think I can mend it, and that I hold it best for every mans particular quiet, to let it _vadere sicut vult_; I know well, that _res nolunt male administrari_, and that (say I what I will or can) things will have their course, nor will nature be couzened: Wherefore what I have written (as I said before) was done but to ease and deliver my self, my head having been impregnated with these things by the daily talk I hear about advancing and regulating Trade, and by the murmurs about Taxes, &c. Now whether what I have said be contemned or cavilled at, I care not, being of the same minde about this, as some thriving men are concerning the profuseness of their Children; for as they take pleasure to get even what they believe will be afterwards pissed against the wall, so do I to write, what I suspect will signifie nothing: Wherefore the race being not to the swift, &c. but time and chance happening to all men, I leave the Judgement of the whole to the Candid, of whose correction I shall never be impatient.

The Index.

_An Enumeration and description of the several Branches of the Publick Charge._ Page 1

_The Maintenance of Governours ought to be in greater splendour then private Callings can reach to._ Ibidem

_The honour of being trusted, and the pleasure of being feared, is reward enough for some Offices._ p. 2

_The Pastorage of Souls ought to be a Publick Charge even upon a Civil Account._ Ibid.

_The use of Schools and Universities, as they are a publick charge._ 3

_The common and general Causes, which encrease and aggravate the burthen of paying Taxes._ 4

_The Causes that excite Forreign and Offensive Wars._ Ibid.

_The Causes of Defensive and Civil Wars._ 5

_A Cause of unnecessary Ecclesiastical Charge, is the not sizing of Parishes according to the Alterations which have been in Religion and Trade._ 6

_That five thousand Parishes are enough for_ England _and_ Wales, _so as to give unto each but a thousand Parishioners, and so as that none need go two miles to Church._ 7

_Antiquated Offices and overgrown Fees a Cause of unnecessary Charge in the Government, and administration of Justice._ 8

_Registers for Conveyances of Lands and Depositories for moveable Pawns, as also Banks of Money will lessen the Charge of Law-suits and Writings._ 9

_How the number of such as relate to the Faculty of Medicine may be adjusted._ 10

_How the number of Students in the Universities intending to make Learning the way of their livelihood may be adjusted._ Ibid.

_An Use propounded for the choice Parish-Children and Foundlings, to force on an useful Work, which hath hitherto been but perfunctorily pursued._ Ibid.

_That the number of unnecessary Merchants and Retailers be retrenched._ 11

_The careful Maintenance and Education of exposed Children, and concealing their names and Families, is a matter of great consequence._ Ibid.

_A Proposal of several Employments, for Beggars and such as have now no Work._ 12

_Great Works of Labour though in themselves unnecessary, are nevertheless of advantage to the Publick._ 13

_The mending of Highwayes, building Bridges and Causeys, and the making of Rivers Navigable in_ England, _would make English Horses an exportable Commodity, and help to vend the Commodities of_ Ireland. Ibid.

_The Causes of unquiet bearing of Taxes_, viz. 14

_First, That the Sovereign exacts too much._ 15

_Secondly, That Assessments are unequally laid._ Ibid.

_Thirdly, That the Moneys levied are vainly expended._ Ibid.

_Fourthly, Or given to Favourites._ Ibid.

_Fifthly, Ignorance of the Number, Trade, and Wealth of the People._ 16

_Sixthly, Obscurity about the right of imposing._ Ibid.

_Seventhly, Fewness of People._ Ibid.

_Eighthly, Scarcity of Money, and confusion of Coins._ 17

_Ninthly, That scarce an hundredth part of the Riches of this Nation is Coined Bullion._ Ibid.

_Tenthly, The non-acceptance of Some Commodities in_ specie _in discharge of Taxes._ Ibid.

_The Consequences of a Tax too heavy if there be too much Money in a Nation, which may be; or if there be too little, and that either in a State well or ill governed._ 17, 18, 19

_The first way of providing for the Publick Charge, is the excinding or setting apart of a proportion of the Territory, in the nature of Crown-Lands._ 20

_The second is taking away the same proportion of the Rents of all Lands._ 21

_The Nation is happy where either of the said two wayes is practised_ ab antiquo, _and upon original agreement, and not exacted as a sudden contingent Surcharge upon the People._ 21

_The Owners of settled Rents bear the burthen of a Land-Tax, or Assessment, others probably gaining thereby._ Ibid.

_A Land-Tax upon free Estates resolves into an Excise upon Consumptions._ 22

_Assessment upon Housing more uncertain then that of Land, Housing being of a double nature_, viz. _either an instrument of gain, or way of expence._ Ibid.

_The heavy taxing of Housing no discouragement to new Buildings; nor is the discouragement of new Buildings any means to prevent the populousness of a City._ Ibid.

_Prohibition to build upon new Foundations serves onely to fix the Ground-plot of a City._ 23

_The reason why the City of_ London _removes its Ground-plot Westward._ Ibid.

_That ’tis probable the King of_ Englands _Palace will in process of time be towards_ Chelsey. Ibid.

_That the present Seat of_ London _will be the greatest Cohabitation of People ever whilst this Island is inhabited._ 24

_The nature and natural Measures of the Rent of Land, computed in Commodities of the growth of the said Land._ Ibid.

_The Par between food or other proceed of Land, and Bullion or Coin._ 25

_The Par between Gold and Silver._ Ibid.

_Gold and Silver are not natural Standards of the Values of the_ τἁ χρἠϛα. 26

_The prime Denominations of the_ τἁ χρἠϛα _are but two_, viz. _Land and Labour, as the Denominations of Money in_ England _are Pounds, Shillings, Pence._ Ibid.

_Of the Par between Land and Labour._ Ibid.

_The reason of the number of years Purchase that Land is worth in several Countreys._ 27

_Why Land in_ Ireland _is worth fewer years Purchase then in_ England. 27, 28

_The Description and_ Ratio formalis _of Usury._ 29

_The same of Exchange._ Ibid.

_The Measures of both._ 29, 30

_Why Usury hath been limited more then Exchange._ 30

_A Parallel between the Changes of the Price of Money, and that of Land._ Ibid.

_How to compute and compare the Rents of Lands, in order to a just Land-Tax or Assessment._ 31

_The intrinsick value of Land is found by Surveys of the Quantity, Figure, and Scituation._ Ibid.

_And by the Survey of the Quality_, viz. _its aptitude to bear; first, precious Commodities; secondly, the best of the kinde; thirdly, most in quantity._ Ibid.

_The extrinsick or accidental value depends upon the plenty of Money, luxurious or frugal living; the Opinions Civil, Natural, and Religious of the People._ Ibid.

_If is necessary to these Enquiries to know how to tell the Gold and Silver Coins of this present Age, and compare the same with that of former times._ 32

_How to compare not onely the Money of this present Age with that of the former, but the entire Riches of the present with the former People._ Ibid.

_By the numbers of People, and the proportion of Money amongst them, the accidental values of Lands are to be computed._ 33

_How to proportion the Rates of a Commodity in one place, unto the Rates of the same in another place._ Ibid.

_That the Day-wages of Labourers and several other of the most vulgar Tradesmen ought to be ascertain’d, and well adapted to the changes of time._ Ibid.

_That though the difficulty of computing the contingent values of Land be great, yet there be greater reasons for undergoing it._ 34

_The nature of Credit, as the said word is commonly used among Tradesmen, and otherwise._ Ibid.

_That the Sovereigns exact knowledge of the Subjects Estates would do them no harm._ Ibid.

_A description of the Duty of Customs._ 35

_A conjecture that Customs at first were a kinde of_ præmium _for ensurance against Pyrates._ Ibid.

_The measures of the said Duty upon exported Goods._ 36

_The inconvenience of too heavy Customs._ Ibid.

_What Commodities may be forced to pay Customs._ 37

_The measures of Customs upon imported Goods._ Ibid.

_The inconveniences of raising money, by the way of Customs._ Ibid.

_A Proposal, that instead of Tunnage and Poundage upon shipped Goods, a Tunnage were paid out of the ships Fraight._ 38

_Or that the Customs were taken as an Ensurance_-præmium. Ibid.

_Of prohibited Commodities in general._ Ibid.

_Of prohibiting the exportation of Money and Bullion._ 39

_The said prohibition of Money serves as a sumptuary Law._ Ibid.

_About the exportation of Wool._ Ibid.

_The lessening of our Sheep-trade, and encrease of Corn-tillage is an expedient in this case for many reasons._ 40

_Other considerations tending to shew, that the too vehement prohibitions of Wool may be ineffectual, or to do more harm then good._ 41

_Of prohibiting Importations._ Ibid.

_It were better to make and raise Commodities, though to burn them, then not to make them, or let the makers lose their Faculty, and be idle._ Ibid.

_Of Free Ports, and in what cases they may do good or harm._ 41

_Of Poll-money, and the sorts of it._ Ibid.

_The faults of the late Poll-moneys._ 43

_Of the most simple Poll-money, where all pay alike, its conveniencies and inconveniencies._ Ibid.

_Of Poll-money upon Titles, Offices, and Faculties._ 44

_Harth-money is of the same nature with simple Poll-money, but both are rather Accumulative Excizes._ 45

_Grants for publick Lotteries are Taxes upon the people._ Ibid.

_Why Lotteries ought not to be allowed but by good authority._ Ibid.

_Raising of Money by Benevolence is a real Tax._ 46

_Three cases where the way of a Benevolence may be made good._ Ibid.

_Several reasons against it._ 46, 47

_The several species of Penalties._ 47

_A doubt whether the Penalties set down in_ Moses _Law ought to be inflicted now._ 47

_The proper use and reason of every sort of Penalty._ 48

_Perpetual Imprisonment is a kinde of slow death._ 49

_In what case death, mutilation, imprisonment, disgrace, &c. ought to be commuted for pecuniary mulcts._ Ibid.

_The meaning of the double and multiple Restitutions mentioned in the Law of_ Moses. Ibid.

_Of the wayes for punishing or permitting Heterodox Believers in Religion._ 50

_That the Sovereign may do either._ 51

_That all Pseudodoxies whatsoever may be safely muzzled from doing harm by pecuniary mulcts._ 51, 52

_That the Sovereign by punishing them with death, mutilations, or imprisonments, doth therein punish himself, and that too_ re infecta, _very often._ 51

_That the Pastours ought in some measure to be punished for the errours and defections of their Flocks._ 52

_The true use of the Clergy is rather to be patterns of Holiness, then to teach men variety of Opinions_ de rebus divinis. 53

_The substance of all that hath been said in this whole discourse about the Church._ Ibid.

_The abuse of Penal Laws._ 54

_Of Monopolies._ Ibid.

_The use and reason of instituting Monopolies._ 55

_A Digression about new Inventions, and the relations incident to the Projectors of new practices._ Ibid.

_Offices instituted by the State, with Fees of their own appointment, are of a parallel nature to Monopolies._ 56

_Why the Fees of offices were great heretofore._ Ibid.

_How offices are become as a saleable Commodity._ 57

_Why many superfluous Offices are not abolished._ Ibid.

_A description of Tythes in several particulars._ 58

_The causes why Tythes encrease._ Ibid.

_The Rent of the Lands of_ England _is but a quarter of the Expence of the people._ 59

_The Tythes in_ England _are six times as much as they were four hundred yeas ago._ Ibid.

_The clergy are far richer now then they were in ancient times, and yet have less work to do._ Ibid.

_The danger of too many Church men._ 60

_How to adjust the number of Church-men and Students in Divinity._ Ibid.

_Tythes is now no Tax or burthen upon the people._ 61

_The way of Tythes is a good pattern for a Tax._ Ibid.

_The way of paying Tythes in the City and Countrey is very disproportionable._ 61

_The inconveniences of contributing to the Publick Charge after the manner of Tythes._ Ibid.