and the considerable freeholder, whose estate the commissioners generally of persons unconis generally held in his own hands, and manag-cerned in the places where they acted, and at ed by himself, and consequently was less dis- his own charge, that it might be done with the covered than the nobleman and gentleman's more indifference and equality, to whom, in that were rented, and made both the profit of truth, by the constitution, the appointing of all landlord and tenant; which, according to the officers for the execution of the laws does beold maxim, is double the rent in green-sod, and long; and once at least in every age, as I could treble in arable; the charge of the latter easily shew, the parliament had granted that amounting to a third more than green-sod: So the commissioners and assessors should be that in truth, they have all their livelihood al- sworn, and have liberty to examine all persons, lowed, and more in the value; and none of all not exempting the parties themselves, upon these being obliged by their quality or custom oath, for the better discovery of their real and to any port, and are the proper basis of a de- personal estates, that length of time might not mocracy, or commonwealth; these were gene- produce too great an inequality; and that the rally rated more strictly without any allowance, aids might be improved in some proportion to to prevent the increase of their number and the value of things, of labour, and of service, growth. Fourthly, the common artificer and and the improvement of the wealth of the labourer having a dependance upon the nobility people. and gentry, and not being able to subsist without them, and consequently a farther support to the monarchy, were usually exempted, unless by reason of money or personal estate they fell within the limits of the subsidy; from hence grew that ancient saying, that in taxes, size cing, was to be easy, quatretrois to be fully charged, and deaux ace, to be exempted. Nevertheless, in the poll acts, which came but rarely, these inferior sort were sometimes brought in to hear their part. Thirdly, as to the quantum, manner of collection, and equality of imposition, these rules were observed: First, that it did not exceed by any means the common necessity; and that the prince as well as the parliament, should shew a great tenderness of the people in their demands and levies upon them; of which we have a notable instance in q. Elizabeth, who released half the subsidies granted her, when her occasions did not require it; which had a mighty influence upon future grants. And it is observable, that all those princes who have not stretched prerogative to levy taxes not warrantable by law, or to levy them with too much rigour and exactness, or to impoverish the people, and have expressed a care and regard to their ease, wealth, and welfare, have ever been the most fortunate, great, and prosperous; contrary to the maxims of the present age.

As to the manner of collection, they have taken great care that there should be as much ease, and as little charge to the king or people in the collection as may be, by the multiplication of officers, penalties, or subjecting their houses, or estates, to the inquiries, or informations of officers, &c. As to the equality of imposition; this has been strictly observed, being always the same rate in the pound. Nevertheless, with such qualifications and exceptions, as made it rather a moral equality, than a mathematical one, having respect to the condition of the persons, as I have before shewed, limiting the sums both for real and personal estates, below which they should not be charged, viz. allowing defalcations for debts to be ascertained by the oaths of the parties charged, and for the decay of cities and towns in tenths and fifteenths. Lastly, in all cases the king appointed

As to the second point concerning the taxes now in being, or in vogue: and frst, as to the land tax, or monthly assessment, being nothing but a military contribution taken up in the civil war, and proportion to the condition of the kingdom, as it then stood forty years ago; the inequality is so exorbitant, both between county and county, division and division, parish and parish, and impossible to be rectified without a punctual survey of the whole, and lying wholly upon the landlord, where estates are not upon lives or fines; wherein the dignified clergy pay not one groat, nor money, nor personal estate come in to the aid; and which lies so heavy upon the nobility and gentry above all others, to the weakening and diminishing their estates, who are the chief support of the monarchy: I take it to be the most impolitick and unreasonable method of raising great sums by, that ever was introduced in any nation, and impossible to be long borne and continued. Secondly, as to the double excise; though this has some influence upon our barley and malt, and lies hardest upon our inn-keepers and alchouse keepers, by the discouragement of the vent; yet were the armies well paid, which is their greater hardship, I see no great inconveniency in the continuance of it, during this occasion of the war, especially since it introduces no new charge in the collection, nor sub jects any new persons to penalties or officers. Thirdly, as to the new impositions upon the customs, during this war at least, they may be borne, though that of sugars, which began before the war, may require some relief, at least when the war is ended. Fourthly, the poll tax as it now stands, is grievous to the meaner sort, as to their children, and deserves to be better considered; and though much exclaimed against, yet is an ancient way of taxing upon extraordinary occasions; and in all other things far more equal than the former were, which taxed titles and professions alike; and though it be objected, that all noblemen and gentlemen pay alike; notwithstanding the difference of estates; yet considering that the lands are all under a double tax, and that they multiply that tax according to the horses that they find in the militia, I think they are suffi

ciently charged, and much more equal than in former methods: and that this tax is not wholly to be laid aside, but may be easily rectified and made useful.

As to new projects that have been much discoursed of, I shall reduce them to two heads, first, things of large credit, upon some perpetual funds. And secondly, the home excises; as to the first, there are two difficulties to be overcome, to make these practicable; first, to find out such a fund; which if upon the present revenue, will be a lessening of it; if upon any fund being perpetual, may meet with some difficulties in the grant; and in the next place, the novelty of the thing, the loss of a principal for a perpetual interest, or the long distance of time if it be repaid; upon which calculation all these projects are founded; the breach of the exchequer credit by king Charles, and ever since, and the frequent breaking of the bankers, will make men very shy of parting with their money upon new projects at a distance. Nevertheless if it were tried for a small sum at the beginning, it having been experienced to be so useful, beneficial, and practicable by our neighbours the Dutch, and is in itself very reasonable, it might gain some place and credit here, and would supply the want of money in specie; which, for want of bringing our coin down to the value of silver and gold, the obstruction and balance of trade, and the occasions for money abroad to our armies and confederates, is so much lessened, that it does very much require some expedient; especially when public taxes are so great.

commodities. Secondly, whether it be likely in point of time and equality, to afford any con siderable advantage to the seller. As to the first. It must be measured by the necessity of the buyer or seller; for it is an undoubted truth, that if the necessity of the buyer be greater than the seller, the market will rise; but if that of the seller be greater than the buyer, the price of commodities must fall; and any duty laid upon commodities will lye upon either accordingly. But as to the present case in England, I think there is nothing more apparent, than the plenty of home commodities, and the want of people to consume them, which is in truth the principal cause of the present fall of rents, and the price of commodities: the consequence of which necessarily will be, that whatever duty is imposed upon the commodity, the buyer will have it so much the cheaper, since it is in his choice of whom to buy, and indeed who shall sell, and who not. As to the time and equality, it must be allowed that the excise hath some advantage of the land tax, since the time of payment is not until sale, and all men seem to pay alike for the same thing; yet when it shall be considered, that most of the trade of this kind is upon credit, and not for ready money, and that when ready money is paid, a great abatement of the price is expected: and that the commodity doth vastly differ in price and goodness, and yet shall pay all alike, as beef, mutton and corn, &c. and above all, that the commodity will be burthened above seven-fold by this` payment in parcels; it will be found these advantages will be much In the next place, I shall proceed to consider over-balanced; to which I may add the vast of that of raising moneys by excise upon our charge, trouble and slavery in the collection, home commodities. First, a general excise upon which draw forth from the subject twice as home commodities is a real land tax, and will much as will come to the king's coffers, and have the same influence upon the value of lands beget an army of officers, and a further army and rents, as that we call a land tax or monthly of soldiers to second them; a consideration of assessment, hath; and will raise at least seven, importance, more than all the rest, and renders if not ten times as much, and consequently be it of all practices the worst. Secondly, a geneas bad as a land tax so many times double. ral home excise will destroy trade, which will Which I thus prove the difference must be appear thus: whether the fund of trade in Engeither in the matter, or the manner. As to the land be money, or home commodities; now matter first; a general excise upon home com- there is nothing more evident, than that the modities, and a land tax, or monthly contribu- main trade of England is in the return of our tion, differ not essentially, since both are a home commodities, and not that of money, duty upon the same commodities, which are which is the main that the Dutch trade is driven the product of land; only in this their main withal, they having few commodities of their difference consists, that a monthly contribution own countries to export, nor indeed enough to is a composition in gross per mensem, for all the support the 20th part of their own people, which commodities the land produceth; and a gene- renders this kind of tax most proper there, ral excise is by retail upon every particular and though very destructive here, all impositions parcel thereof. As to the manner, their main still discouraging the vent of the commodities difference consists in three things: first, as to on which they are imposed, as the experience persons pay it. 2dly, as to the time of all former times and places doth abundantly of payment. 3dly, as to the equality of the prove; besides the great consumption of all imposition. All which shall be considered in foreign commodities here, is by such as have this second head. Secondly, that it will have dependance on the product of their country, the same influence as a monthly contribution and not upon trade, as they all do in Holland; so many times double, and not prove an insen- the vent of which, if discouraged or lessened, sible tax, as is commonly alleged, will easily abates the foreign trade likewise, and the comappear by considering two things: first, whe-modities imposed upon there, are most foreign, ther it will chiefly lye upon the buyer or the but here native; and estates there personal, seller, and consequently cause a rise or fall upon but here real. Thirdly, this will overthrow the

the

that

substance of all the nobility and gentry of England by the fall of the value of their lands and rents; for if the present land tax hath produced an effect to such a degree already, and that by experience we find the land tax draws more money out of the country than what it can bear, disabling the tenant to pay his rent, or carry on the trade in the country, otherwise than upon credit; what must the case be when 7, or 10 times as much will be raised upon the same thing by this new way? Fourthly, a general excise puts an end to the use of parliaments, and quite changes the present condition of the government; for having already given duties in all foreign commodities, should they admit of this upon native, there were no more to be given, nor could it be carried on without a military power to second it, and might possibly hazard the government itself, if the people should not swallow it; and if once got up, will never be laid down. Fifthly. It can be of no use to a present supply, since it will ask a long time to settle it; and neither afford much money, or credit, till it be so settled; and that the experiment be tried, whether it can, or will be borne, which this town, under the oppression of a war and power of an army, would not yield to.-If it be objected, That the Dutch raise greater sums thereby, than we can any other way, and by that are enabled to make war more powerfully than we.'-This is a perfect mistake; for their excise is not able to answer the ordinary charge of the government, and is in truth their ordinary revenue; and their war is maintain-custom-house; and for the rest, they have no ed by their 200, and 100 Penay-Tax, by way of our subsidy upon personal estate. Sixthly, That this will raise near thrice as much as will come to the king, will thus appear; in the vent of all our home-commodities, especially in any considerable quantities, there is one at least that goes between the grower and first seller, and the consumer: as the malster, and brewer, or alehouse-keeper, between the barley, and the drink; the engrosser, mealman or baker, between our wheat and our bread: the butchers between our meat; and the butcher and tallow-chandler between our suet and candles; the higler, carrier, or poulterer, between our poultry and wild-fowl; iron, lead, wool, tin, leather and salt, between the first founder and maker, their retailers, and other trades that are employed in the manufactures that are made of them. Now it cannot reasonably be supposed, That whoever is the first buyer of these things, or any other that goes between the buyer and the consumer, will pay the full price to the grower, and pay the duty of excise out of his own purse, which will require a greater stock; and gather it in again of the consumer, without interest, or profit, much of which trade will be upon credit, some of it comes short home, especially since it is in his power to abate it in the price from the first grower. Nevertheless, he will certainly raise it in the price to the consumer again; and so the penny will be doubled, and probably raise

the price more than the duty, upon supposition that he pays the duty and may come to be a loser by it; and this being disperst all the kingdom over, must needs create a vast number of officers and charge in the collection to the king; to which I may add, the great penalties with which it must be supported, and attended; and the keenness of the officers to exact them, and the great discouragement all this will bring upon the consumption, with the great disturbance and slavery that it will bring upon the people, to have their houses subjected to the searches of officers, and their persons and estates to entries of goods, and to penalties upon that account. Now the case is not the same in Holland as to any of the particulars before-mentioned, as will appear by these following:-First, For that it is their interest to discourage the consumption, and to occasion parsimony, most of the commodities being foreign; and to encourage the export of them, upon which their whole trade and livelihood depends, but ours the quite contrary.Secondly, They can certainly raise the price upon the first buyer, because of the scarcity of the commodity; and that besides that little which the country affords, it is all in the hands of some few merchants or engrossers; and the necessity of the buyer is far greater than that of the seller, through the multitude of inhabitants, and the smallness of the product for necessaries for life.-Thirdly, Their collection is very easy and cheap; for the merchant secures the excise upon his first entry at the market but in walled and populous towns; so that it is all collected there with few hands, and little trouble to the people.-Lastly, All the excises of Holland, both upon foreign commodities and home, though multiplied and advanced to the last degree, together with the other revenues that belong to the crown of Spain, and the Church, have been computed but at two millions a year, monasteries and tythes included, and are anticipated by debts for several years; and but sufficient to pay the interest; and it is the 200 penny, and 100 penny upon personal estates; that is the thing that supports their wars upon extra ordinary occasions; and therefore probably, the excises here will not raise such sums as we imagine, especially upon some few things; and yet the charge, slavery, and the inconveniencies before-mentioned, will be equal; and the hazard the government will run in rendering it odious, and disgustful to the people, are so great; and above all it can turn to no account but for a continuance of time; and that it is a foundation for any government, or ambitious prince that would subvert the constitution, and enslave the people, to support an army, and carry on his designs if once introduced, by the continuance of it; and therefore I think no Englishman will be willing to make the experiment.-As to the last particular I undertook, which was to give my opinion what methods were the most eligible to raise mo

ney by having in some measure prevented it by passing my censure upon those that are now in practice and vogue; I shall conclude all with proposing that of the antient way of subsidy upon a true pound rate, according to the wisdom and constant practice of our ancestors, as the most equal, most reasonable, and most suitable to our constitution; and therefore most eligible above others: which I shall endeavour to prove by these arguments following, and by answering those objections that are usually made against it.

But before I come to these particulars, I think it necessary to give some general account of the antient form and method of subsidies, tenths and fifteenths; the two latter having been totally disused, and the former but rarely, and not pursuant to the old method, since the beginning of the civil war; a subsidy before the war did usually amount to 70,000/.* the last subsidy-book being the rule by which the future were given; wherein every man's land was valued at a certain rate beyond reprises; and this was not altered but once in an age, when there was an act made on purpose to make a review by the oaths of the commissioners, assessors, and examination of the parties themselves, or any other person knowing therein; and all the variation otherwise in the subsidies, was in the personal estate and money, and the allowance for debts, and a great number of children, to which they had regard upon application made by the parties, pursuant to the provision in those acts; all persons under 51. in personal, and 37. in real, as formerly rated in the king's books above reprises, were excepted; and all goods and stock in trade and household-stuff, except wearing apparel, were included: and a subsidy was 4s. in the pound upon real estate, and 2s. 8d. upon personal, payable by two payments. And although 28. 8d. may seem to be less upon goods, than 4s. upon lands; yet when it is considered, that lands are rated according to the annual profits; and not their intrinsic value of purchase; and that this is almost treble the profit of money at 5 per cent. and that all other goods have no profit or interest to attend them, personal estate is more than doubly charged, as I have before asserted.

As to the tenths and fifteenths, they were a certain rate imposed on cities, towns, and boroughs, in respect of their moveable goods, and did amount to about 20,000l.; but there was usually a clause to reserve a sum for such cities and towns as were decayed. As to the arguments for the subsidy or pound-rate, having said so much already, I shall reduce them to very few heads. 1st. That it is equal in the imposition, nobody can deny; nor that none can pay more than he is rated, by any body's being undervalued. Secondly, That it is made more equal and reasonable, by the allowance of debts, empty houses, dro vned or unprofitable lands: but as for lands, let or unlet,

* Vide L. Coke's Instit. 4. p. 33, & 34.

since the profits may be made in hand, as well as otherwise, there was never any allowance; the reasons not being the same with houses, which are a burthen, and yield no profit. Thirdly, Here the clergy, and all that have estates upon old rents, and personal estates in money, goods, &c. shall pay; though the assessments brought in the full value, yet the Commissioners did make an allowance for the port of the person, according to his quality.

But I come now to those Objections which are usually made against it; viz. First, That it is impracticable, as late experience bas proved. And secondly, That it will not raise such sums as are requisite for the present juncture. To the first of these I answer, That the experience of all former ages is a sufficient evidence; and the reasons of the late failure have been two visible ones: First, The countenance that the monthly assessment bath met with from the court; and the discountenauce this hath found, when the parliament granted the first 12d. aid, and the king to name Commissioners, that they put in all the same again which were in the monthly assessment; which as it was the highest disservice unaginable to the crown, in favour of their particular countries, so it is like to prove the most fatal to the nation, disabling it to raise any great sums from the great inequality of it, and inclining the party oppressed to embrace any new project that may hazard the present government, or prove destructive to the nation. Secondly, The zealous endeavours of the Western and Northern members to continue the monthly assessment, which is so favourable to them; which when they consider the consequences beforementioned, I hope will be no longer insisted on, at such a time as this, when all that's dear to them is at stake. But to shew that this is easily practicable, if the parliament will follow the methods heretofore used by their ancestors, I shall refer you to the quotations in the margin, and to those acts, which you will find in the statutes at large, where the assessors were upon oath, and the Commissioners named by the king with power to examine all persons upon oath. But if these methods be thought too rigorous, I propose that the Commissioners may only be of his nomination, according to the right of the crown, and the practice of all ages, whose only power is to see the assessors do their duty to put the law in just execution; and that every man may be bound to deliver into the assessor the true value of the lands in the place where it lies, according as it is rented; and if in their

32 Hen. 8. ca. 50. p. 715, the assessors and parties paying upon oath. 34 Hen. 8. ca. 28. p. 833, the same. $7 Hen. 8. ca. 25. p. 893, the same. 2 & 3 Edw. the 6th, ca. So. p. 970, & 971, the same. 3 & 4 Edw, the 6th. ca. 23. p. 1004, 1005, the same. 7 Edward the 6th. ca. 12. p. 1052, 1053, the same. 4. & 5 Phil. & Mar. ca. 13. p. 1158, & 1159, the

same.

hands, according to the highest value that it pays in parish-taxes, with any thing that is rented, under pain to forfeit a year's value for every Concealment of all that he bath in that place. And that the commissioners have power to examine any other but the person himself concerning the value of the lands, and the parishtaxes, in order to an equal pound rate, and to levy the penalties upon concealments. And if it shall be thought reasonable to allow any thing for the port of the person, that it be ascertained by a tenth, or any other part to be deducted to the commissioners from persons above a certain quality, but to lose that benefit upon any concealment.

above a million, and the rest of the provinces not above half a one, though multiplied and extended to the utmost: and therefore if laid only upon some few things here, would not raise such sums as are imagined; and for that reason also not worth the experiment, to change the antient methods of our ancestors, which will be found in the conclusion the most equal and reasonable of all others.

PS. This Paper being writ and calculated for the year, 1692, before the parliament sat, and had adjusted their aids, a full and successful experiment has been made for a million upon a perpetual fund, and probably might bear half a million more, if the time for subscription and fund were enlarged; there has also been trial of another 4s. Pound-rate, which by reason all oaths were waved, and very small penalties put upon the concealment, and the commissioners not of the king's nomination, as I am informed, hath fallen short of the two millions that were expected from it; so that other methods must be taken, as are herein before proposed, if you would make it any thing equal or effectual. There has also been new impositions laid on several commodities, which.by the neglect and miscarriage of convoys, and want of station

As to the not raising a considerable sum, there can by no way be so much raised, as by this: for we find by experience, that the monthly assessment, though now screwed up higher than ever, does not raise above 1,651,702/. 18s. but every 12d. in the pound will raise a million, and the four shillings that were given by way of 12d. Aid the first year, would have raised four millions, which I prove thus: the monthly assessment at 70,000l. per mensem, raises 840,000l. per annum; and of this I am sure not near a third part of England pays above 12d. in the pound, and some not above three-ships and cruizers to clear the channel from pence, and so upward to a shilling: now if these two thirds were brought to pay a shilling, and the others reduced, I leave it to any reasonable man to judge, whether the remaining 160,000l. would not have been raised, especially if money and personal estate are called in to aid; and this I shall observe to you, That all the home-excise of the province of Holland, as I have been credibly informed, do not raise |

privateers, as to trade in general, but more particularly to the Mediterranean, Turkey, and West-India trade, have produced but very little; also the duties upon sugar have been wholly taken off, which might have been born during the war. These things I thought necessary to observe since they have made alterations in some matters contained in this Essay.

No XIII.

A LETTER to a Member of Parliament, shewing that a Restraint on the PRESS is inconsistent with the Protestant Religion, and dangerous to the Liberties of the Nation. Printed in the Year 1697.*

The advantage of Printing.-Reason against | I undertake to shew. And in order to prove restraining the Press. Inconveniences attending the restraining of the Press.-Objection from the dangerous Consequence of the Liberty of the Press answered.-Abuses of the Press-Slavery promoted by restraining the Press. Liberty of the Press secures all other Liberty. Of Physic.-How far Licensers are to be trusted.-A hinderance to the promoting of Knowledge and Truth. SIR, According to your commands, I here present you with those reasons that oblige me to oppose the restraining the Press, as inconsistent with the Protestant religion, and dangerous to the liberties of the nation: both which

* State Tracts in the reign of William 3, vol. 2, p. 614. See proceedings of April 1, 1697. VOL. V.-Appendix.

the first, I beg leave to premise, First, That which makes a man to differ from a brute, wholly uncapable of forming any notion of religion, is his reason; which is the only light God has given him, not only to discover that there is a religion, but to distinguish the true from the many false ones. He therefore that employs his reason to the best of his ability to find out religious truth, in order to practise it, does all that God desires: for God, who will not command impossibilities, can require no more of him, than that he impartially searches after, and endeavours to discover religious truth, by the use of that reason which was given him for that end. He that does this, may have the satisfaction of doing his duty as a rational creature, and may be sure, though he