A Treatise of Taxes and 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.

Part 2

Chapter 23,893 wordsPublic domain

_A reason why the wayes of Taxing the people are often shifted._ 62

_The State gains in several Countreys by being the common Cashier, Usurer, Ensurer, Monopolist, &c._ 63

_The case of the Jews (every where subject to great Taxes) briefly stated._ 64

_The way of leavying an_ aliquot _part of mens Estates very dangerous._ Ibid.

_Alterations in the values of Coins is a Tax upon such as live by determined Rents, Pensions, Fees, &c._ 65

_What is embasing of Moneys, and what is not._ Ibid.

_Of Tin and Copper money, as well curiously as coursly wrought._ Ibid.

_Of the Tokens coined by retailing Shop-keepers._ Ibid.

_What is Gold and Silver embased._ 66

_The reasons for embasing of money._ Ibid.

_Reasons against the same._ Ibid.

_What is properly raising of Money._ 67

_The effect of raising both domestick and forreign Coins._ Ibid.

_Raising of money changes the_ species _of moneys, but lessens the Bullion._ Ibid.

_Why many wise States have raised their Moneys._ 68

_Raising of Forreign money to a double value, or abating the price of our Native commodities to half, is not all one, but the former is better._ 69

_The way of computing and comparing the prices of Commodities upon natural grounds._ 69, 70

_Men are really and actually rich according to what they spend and enjoy in their own persons._ 71

_Excize being a Tax upon such riches, is a just way by which to defray the Publick Charge._ ibid.

_That a proportion ought to be pitched between the Expence or Consumption of the whole Nation, and the Publick Charge thereof._ ib.

_Commodities ought not to be taxed until they be just ripe for Consumption._ 72

_Commodities of equal value may be unequally excised with justice._ ibidem.

_Of accumulating the Excise of many things upon some one thing._ ibid.

_Whether Native Commodities exported ought to pay Excize._ ibid.

_The explication of Accumulative Excise._ 73

_Reason for accumulating the Excise of all things upon some one thing._ ibid.

_Why Beer ought not to be that one thing._ 74

_Harth or Smoak-money is an Accumulative Excize, with the reasons for and against it._ ibid.

_Reasons in behalf of the Excize._ 75

_Of framing persons to be fit for great Trusts, as to be Cashiers, Store-keepers, Checques, &c._ ibid.

CHAP. I.

_Of the several sorts of Publick Charges._

The Publick Charges of a State, are, _That of its Defence_ by Land and Sea, of its Peace at home and abroad, as also of its honourable vindication from the injuries of other States; all which we may call the Charge of the Militia, which commonly is in ordinary as great as any other Branch of the whole; but extraordinary, (that is, in time of War, or fear of War) is much the greatest.

2. Another branch of the Publick Charge is, the Maintenance of the Governours, Chief and Subordinate; I mean, such not onely as spend their whole time in the Execution of their respective Offices, but also who have spent much in fitting themselves as well with abilities to that end, as in begetting an opinion in their Superiours of such their ability and trustworthiness.

3. Which Maintenance of the Governours is to be in such a degree of plenty and splendour, as private Endeavours and Callings seldom reach unto: To the end, that such Governours may have the natural as well as the artificial Causes of Power to act with.

4. For if a great multitude of men should call one of their number King, unless this instituted Prince, appear in greater visible splendour then others, can reward those that obey and please him, and do the contrary to others; his Institution signifies little, even although he chance to have greater corporal or mental faculties, then any other of the number.

5. There be Offices which are but πἀρεργα, as Sheriffs, Justices of the Peace, Constables, Churchwardens, &c. which men may attend without much prejudice to their ordinary wayes of livelihood, and for which the honour of being trusted, and the pleasure of being feared, hath been thought a competent Reward.

6. Unto this head, the Charge of the administring Justice may be referred, as well between man and man, as between the whole State or Commonalty and particular members of it; as well that of righting and punishing past injuries and crimes, as of preventing the same in time to come.

7. A third branch of the Publick Charge is, that of the _Pastorage of mens Souls_, and the guidance of their Consciences; which, one would think (because it respects another world, and but the particular interest of each man there) should not be a publick Charge in this: Nevertheless if we consider how easie it is to elude the Laws of man, to commit unprovable crimes, to corrupt and divert Testimonies, to wrest the sense and meaning of the Laws, &c. there follows a necessity of contributing towards a publick Charge, wherewith to have men instructed in the Laws of God, that take notice of evil thoughts and designs, and much more of secret deeds, and that punisheth eternally in another world, what man can but slightly chastise in this.

8. Now those who labour in this publick Service, must also be maintained in a proportionable splendour; and must withall have the means to allure men with some kinde of reward, even in this life; forasmuch, as many heretofore followed even Christ himself but for the Loaves he gave them.

9. Another Branch is, the Charge of Schools and Universities, especially for so much as they teach above _Reading, Writing, and Arithmetick_; these being of particular use to every man, as being helps and substitutes of Memory and Reason, Reckoning being of the latter, as Writing and Reading are of the former, for whether Divinity, &c. ought to be made a private Trade, is to me a question.

10. ’Tis true, that Schools and Colledges are now for the most part but the Donations of particular men, or places where particular men spend their money and time upon their own private accounts; but no doubt it were not amiss, if the end of them were to furnish all imaginable helps unto the highest and fined Natural Wits, towards the discovery of Nature in all its operations; in which sense they ought to be a publick Charge: The which Wits should not be selected for that work, according to the fond conceits of their own Parents and Friends, (Crows that think their own Birds ever fairest) but rather by the approbation of others more impartial; such as they are, who pick from out of the Christians Children the ablest Instruments and Support of the Turkish Government. Of which Selections more hereafter.

11. Another Branch is, that of the _Maintenance of Orphans, found and exposed Children_, which also are Orphans; as also of Impotents of all sorts, and moreover such as want employment.

12. For the permitting of any to beg is a more chargeable way of maintaining them whom the law of Nature will not suffer to starve, where food may possibly be had: Besides, it is unjust to let any starve, when we think it just to limit the wages of the poor, so as they can lay up nothing against the time of their impotency and want of work.

13. A last Branch may be, the Charge of High-wayes, Navigable Rivers, Aquæducts, Bridges, Havens, and other things of universal good and concernment.

14. Other Branches may be thought on, which let other men either refer unto these, or adde over and above. For it suffices for my purpose to have for the present set down these the chief and most obvious of all the rest.

CHAP. II.

_Of the Causes which encrease and aggravate the several sorts of Publick Charges._

Having thus spoken of the several sorts of Publick Charges, we shall next consider the Causes which encrease them both in general and in particular.

Among the general Causes is, First, the unwillingness of the people to pay them; arising from an opinion, that by delay and reluctancy they may wholly avoid them, with a suspition that what is imposed is too much, or that what is collected is embezelled or ill expended, or that it is unequally leavied and assessed. All these resolving into an unnecessary Charge to collect them, and of forcing their Prince to hardships towards the people.

2. Another Cause which aggravates Taxes is, the force of paying them in money at a certain time, and not in commodities, at the most convenient seasons.

3. Thirdly, Obscurities and doubts concerning the right of imposing.

4. Fourthly, Scarcity of Money, and Confusion of Coins.

5. Fifthly, Fewness of people, especially of Labourers and Artificers.

6. Sixthly, Ignorance of the numbers, Wealth and Trade of the people, causing a needless repetition of the charge and trouble of new additional Levies, in order to amend mistakes.

7. As to particulars. The Causes of encreasing the Military Charge are the same with those that encrease Wars, or fear of Wars, which are Forreign or Civil.

8. An Offensive Forreign War is caused by many, and those very various, secret, personal distastes coloured----with publick pretences; of which we can say nothing, but that the common encouragement unto them particularly here in _England_ is a false opinion, that our Countrey is full peopled, or that if we wanted more Territory, we could take it with less charge from our neighbours, then purchase it from the _Americans_; and a mistake, that the greatness and glory of a Prince lyeth rather in the extent of his Territory, then in the number, art, and industry of his people, well united and governed. And moreover, that it is more glorious to take from others by fraud or rapine, then to gain ones self out of the bowels of the Earth and Sea.

9. Now those States are free from Forreign Offensive Wars (arising as abovesaid out of Personal and Private Causes) where the chief Governours Revenue is but small, and not sufficient to carry on such Wars, the which if they happen to be begun, and so far carryed on, as to want general Contributions, then those who have the power to impose them, do commonly enquire what private persons and Ends occasioned the War, and so fall upon the Authors, rather then contribute to the Effect; otherwise then to quench it.

10. Defensive Wars are caused from unpreparedness of the offended State for War, as when defective Stores are served into the Magazines by corrupt Officers at the rate of good; when Armies are falsely Mustered; when Souldiers are either Tenants or Servants to their Commanders, or else persons, who for their Crimes or Debts, want protection from Justice; when the Officers are ignorant of their business, and absent from their Commands; and withal afraid to punish, because unwilling to pay. Wherefore to be alwayes in a posture of War at home, is the cheapest way to keep off War from abroad.

11. The causes of Civil Wars here in _Europe_ proceed very much from Religion, _viz._ the punishing of Believers heterodox from the Authorized way, in publike and open places, before great multitudes of ignorant people, with loss of life, liberty, and limbs, rather then by well proportioned tolerable pecuniary mulcts, such as every conscientious Non-Conformist would gladly pay, and Hypocrites by refusing, discover themselves to be such.

12. Civil Wars are likewise caused by peoples fansying, that their own uneasie condition may be best remedied by an universal confusion; although indeed upon the upshot of such disorders they shall probably be in a worse, even although they survive and succeed, but more probably perish in the contest.

13. Moreover, the peoples believing that Forms of Government shall in a few years produce any considerable alteration as to the wealth of the Subject that the Form which is most ancient and present is not the best for the place; that any established family or person is not better then any new pretender, or even then the best Election that can be made; that Sovereignty is invisible, and that it is not certainly annexed unto some certain person or persons.

14. Causes of Civil War are also, that the Wealth of the Nation is in too few mens hands, and that no certain means are provided to keep all men from a necessity either to beg, or steal, or be Souldiers.

Moreover, the allowing Luxury in some, whilst others needlesly starve.

The dispensing of benefits upon casual and uncertain Motives, the giving vaste Emoluments to persons and parties of no certain visible merit. These are the things which cause animosities among the totter-headed multitude, who are the tinder that the sparks of a few Designers may easily inflame.

15. One Cause of Publick Charge in matters of Religion, is the not having changed the limits of Parishes and Cures with the Change of Religion from Popery, and with the Changes in Plantation and Trade. For now when the Ministers of the Gospel preach unto multitudes assembled in one place, may not Parishes be bigger? that is, may not Flocks be more numerous, then when every particular sheep was, as heretofore, drest and shorn three or four times _per annum_ by Shrift. If there be in _England_ and _Wales_ but about five millions of people, what needs more then 5000. Parishes? that is 1000. Sheep under every Shepheard. Whereas in the middling Parishes of _London_ there are about 5000. souls in each. Upon which account there needs be in _England_ and _Wales_ but a 1000. Parishes, whereas there are near 10000.

16. Now the saving of half the Parishes, would (reckoning the benefices one with another, but at 100_l._ _per Annum_ a piece) save 500000_l._ Besides, when the number of Parochial Parsons were halved, then there would need but half the present number of Byshops, Deans and Chapters, Colledges and Cathedralls, which perhaps would amount to two or three hundred thousand pounds more: And yet the Church of God would be more regularly served then now, and that without prejudice to that sacred, ancient Order of Episcopacy, and the way of their Maintenance by Tythes; and all this in a method of greater Reformation and suitableness thereunto.

18. But suppose it be said, that in some wild Countreys, a thousand people do not live in a less scope of ground then of eight miles square. To which I answer, that there are few or no such places, the largest Parishes I know, being not more capacious then of three or four miles square, in which is no difficulty, for the people to meet once a week at some central place within that scope.

19. Moreover I say, that a Curate of small Learning, if of good life, and duly Ordained, may officiate in four Chappels of Ease every Sunday; and the Preacher, who indeed should be a person of Learning and Eloquence, may preach every other Sunday in every of the said Chappels, by preaching in two of them one day, and in the other two, the other day: And this with Catechizing, and Extra-Lectures upon the Week-dayes, would perform as much as now is performed, and as much as by the blessing of God is necessary to salvation; for the yoak of Christ is easie, and his burthen light.

20. But to put an end to this doubt; I affirm, that if England and Wales were cut out in parcels of three miles square, there would be found few above four thousand such, of which to make Parishes.

21. Now if it be said, that the Alienation of these Tythes is Sacriledge; I answer, that if the same be employed to defend the Church of God against the Turke and Pope, and the Nations who adhere to them, it is not at all; or less, then to give 3./4. of the same to the Wives and Children of the Priests which were not in being when those allowances were set forth?

21. If I had not an abhorrence from propounding the lessening of the Church Means, I could say, that the retrenching part of each remaining Parsons Tythes and Emoluments, and leaving them for part, to the free Contributions of their Flocks, were a way to promote the Gospel, and to give less offence to such as think that their whole maintenance should be made in that manner.

22. I might also say, that forasmuch as there be more Males then Females in _England_, (the said disproportion _pro tanto_ hindering procreation) that it were good for the Ministers to return to their Cælibat; or that none should be Ministers, whilst they were married, it being easie among five millions of people to finde out 5000. that could and would live single, that is, one in a thousand: And then our unmarried Parson might live as well with half, as now with the whole of his Benefice.

23. Alwayes provided, that though the number of Parishes, and the measure of Benefices were lessened, yet that the same ought to be done without dammage to the present Incumbents.

24. As for lessening the Charge of Offices relating to the Government and the Law, the same will consist in abolishing the superfluous, supernumerary, and antiquated; and withall, in retrenching the Fees of others, to what the labour, art, and trust of their respective employments do require. For there be many Offices wholly executed by Deputies for small wages, whereas the Masters of them have ten times as much, although they know nothing either of what is done, or ought to be done in the business.

25. Now such Surplusages as these should be either restored unto the people who gave them unto the King, at a time when those Fees made up but a just reward for the Officer; or else the King keeping them still might take them for so much toward the Publick Charge, but not give them away to stop the importunate suits of any particular person, in whom and in all his dependants, such benefits do but cause a laziness as to the true original gain of the Nation, and themselves in particular, together with a total negligence and ignorance of the publick good.

26. Many are the particulars that might be instanced of this kinde; but my aim not being to prejudice any man in particular, I descend no lower, wishing onely that there might be an universal Reformation of what length of time hath warped awry, in which case no particular men are to be troubled; for if all suffer, none suffers, and all men would be no poorer then now they are if they should lose half their Estates; nor would they be a whit the richer if the same were doubled, the _Ratio formalis_ of Riches lying rather in proportion then quantity.

27. To lessen the charge of Universities, unto which I adde the Inns of Court, which is not much, were to lessen the number of the Students in Divinity, Law and Medicine, by lessening the use of those Professions.

Now having spoken already of Divinity, I come next to the Law, and say; that if Registers were kept of all mens Estates in Lands, and of all the Conveyances of, and Engagements upon them; and withal if publick Loan-Banks, Lombards, or Banks of Credit upon deposited money, Plate, Jewels, Cloth, Wooll, Silke, Leather, Linnen, Mettals, and other durable Commodities, were erected, I cannot apprehend how there could be above one tenth part of the Law-suits and Writings, as now there are.

28. And moreover, if by accompt of the people, of their Land and other wealth, the number of Lawyers and Scriveners were adjusted, I cannot conceive how their should remain above one hundredth part of what now are; forasmuch as I have heard some affirm, that there be now ten times as many as are even now necessary; and that there are now ten times as many Law-suits, as upon the abovementioned Reformation, there would be. It follows therefore, that upon the whole there would not need one in a hundred of the present number of Retainers to the Law, and Offices of Justice; the occasions as well of crimes as injuries being so much retrenched.

29. As for Physicians, it is not hard by the help of the observations which have been lately made upon the Bills of Mortality, to know how many are sick in _London_ by the number of them that dye, and by the proportions of the City to finde out the same of the Countrey; and by both, by the advice of the learned Colledge of that Faculty to calculate how many Physicians were requisite for the whole Nation, and consequently, how many Students in that art to permit and encourage; and lastly, having calculated these numbers, to adoptate a proportion of Chyrurgeons, Apothecaries, and Nurses to them, and so by the whole to cut off and extinguish that infinite swarm of vain pretenders unto, and abusers of that God-like Faculty, which of all Secular Employments our Saviour himself after he began to preach engaged himself upon.

30. Moreover, if it were agreed, what number of Divines, Physicians, and Civilians (that is, of men bred in Universities) were requisite to the publick service? As suppose 13000. in the present way, and perhaps not above 6000. in that way of Retrenchment which we propound; then supposing that but one in forty dyes _per annum_, it follows that less then 350. might suffice to be sent yearly out of the Universities: Where supposing they stay five years one with another, it followeth also that about 1800. is the number of Students fit to be allowed in the Universities at a time; I mean, of such as intend to make Learning their Trade and way of Livelihood.

31. I might intimate, that if 1800. Students were enough, and that if there were 40000. Parish Children and Foundlings in _England_, it were probable that one in twenty of them might be of excellent wit and towardness.

Now since the Publick may dispose of these Children as they please, and since there is Maintenance in both Universities for above 1800. what if our Professors of Art were in this manner selected and educated? But of this but _in transitu_.

32. Hereunto may be added, that by reason of Loan Banks aforementioned, whereby the Credits and Estates of all Dealers may be known, and all the mysterious dangers of money prevented, and that by good Accompts of our growth, Manufacture, Consumption, and Importation, it might be known how many Merchants were able to mannage the Exchange of our superfluous Commodities with the same of other Countreys: And also how many Retailers are needful to make the subdistributions into every Village of this Nation, and to receive back their superfluities. Upon these grounds I presume a large proportion of these also might be retrenched, who properly and originally earn nothing from the Publick, being onely a kinde of Gamesters, that play with one another for the labours of the poor; yielding of themselves no fruit at all, otherwise then as veins and arteries, to distribute forth and back the blood and nutritive juyces of the Body Politick, namely the product of Husbandry and Manufacture.

33. Now if the numerous Offices and Fees relating to the Government, Law, and Church, and if the number of Divines, Lawyers, Physicians, Merchants, and Retailers were also lessened, all which do receive great wages for little work done to the Publick, with how much greater ease would common expences be defrayed? and with how much more equality would the same be assessed?