An essay upon taxes, calculated for the present juncture of affairs in England Selections. 1693 Temple, William, Sir, 1628-1699. 1693 Approx. 37 KB of XML-encoded text transcribed from 15 1-bit group-IV TIFF page images. Text Creation Partnership, Ann Arbor, MI ; Oxford (UK) : 2004-11 (EEBO-TCP Phase 1). A64306 Wing T636 ESTC R8834 13534311 ocm 13534311 100024 This keyboarded and encoded edition of the work described above is co-owned by the institutions providing financial support to the Early English Books Online Text Creation Partnership. This Phase I text is available for reuse, according to the terms of Creative Commons 0 1.0 Universal . The text can be copied, modified, distributed and performed, even for commercial purposes, all without asking permission. Early English books online. (EEBO-TCP ; phase 1, no. A64306) Transcribed from: (Early English Books Online ; image set 100024) Images scanned from microfilm: (Early English books, 1641-1700 ; 478:7) An essay upon taxes, calculated for the present juncture of affairs in England Selections. 1693 Temple, William, Sir, 1628-1699. [2], 26 p. Printed for Tim. Goodwin ..., London : 1693. Attributed to William Temple. Cf. BM. Reproduction of original in Bodleian Library. Created by converting TCP files to TEI P5 using tcp2tei.xsl, TEI @ Oxford. Re-processed by University of Nebraska-Lincoln and Northwestern, with changes to facilitate morpho-syntactic tagging. Gap elements of known extent have been transformed into placeholder characters or elements to simplify the filling in of gaps by user contributors. 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Copies of the texts have been issued variously as SGML (TCP schema; ASCII text with mnemonic sdata character entities); displayable XML (TCP schema; characters represented either as UTF-8 Unicode or text strings within braces); or lossless XML (TEI P5, characters represented either as UTF-8 Unicode or TEI g elements). Keying and markup guidelines are available at the Text Creation Partnership web site . eng Taxation -- England. 2004-07 TCP Assigned for keying and markup 2004-07 Aptara Keyed and coded from ProQuest page images 2004-08 Mona Logarbo Sampled and proofread 2004-08 Mona Logarbo Text and markup reviewed and edited 2004-10 pfs Batch review (QC) and XML conversion ADVERTISEMENT . Lex Parliamentaria : Or , a Treatise of the Law and Customs of the Parliaments of England ; by G. P. Esq . With an Appendix of a Case in Parliament between Sir Francis Goodwin , and Sir John Fortescue , for the Knight's Place for the County of Bucks . From an Original French Manuscript ; Translated into English. Printed for Tim. Goodwin . AN ESSAY UPON TAXES , Calculated for the Present Juncture of AFFAIRS IN ENGLAND . LONDON : Printed for Tim. Goodwin at the Maiden-Head , over-against St. Dunstan's Church in Fleetstreet . 1693. AN ESSAY UPON TAXES , &c. SINCE it is of the last Consequence to every true English-man , that the present War should be carried on for the Preservation of our Liberties and Religion , against the Common Enemy of both ; and notwithstanding the false and foolish Insinuations of some Discontented Jacobites , That a Peace with France were more necessary than a War ; and that it is more carried on for the sake of others , than our selves ; and that if it were necessary , it might be better carried on by our selves alone , than in Conjunction with Confederates ; and that the only way to secure our Religion and Liberty , obtain a safe and secure Peace , and avoid the great Burthens we are subject to for the carrying on the War , were to cast off the Present Government , and take Measures with King James , and the King of France ; yet there is nothing more clear than that these Notions are altogether absurd and impracticable ; and that the true meaning of it is , only to give up all that is dear to us , into the Hands of two Princes , who have always preferr'd the design of Subverting our Religion and Liberties , to all other Considerations whatsoever ; and that it is much better to Fight for Flanders than for England , and in Conjunction with Confederates , than alone , is what will bear no Dispute . All that admits of a doubt is , What are the best means and methods to carry on this War. As to the first , relating only to the raising of Aids sufficient for this Undertaking , I thought I could not do a more acceptable Service to my Country , than at this time to contribute my poor Endeavours . As to the latter , relating to the Military Designs , and manner of executing them , I must acknowledge my self wholly incompetent both by my Education and Experience ; and shall chuse therefore to recommend that matter , with my good Wishes , to those whose Province it is , and especially to my Soveraign ; who I judge must needs be better informed in this matter than any other Prince or Person whatsoever . The Method I shall pursue to set this matter in a clear Light , shall be to lay down some General Rules or Maxims by which our Ancestors have steer'd in the laying of Impositions , which had great regard to the Constitution of the Government , and Condition of the People , and therefore are not easily to be departed from . In the next place , I shall endavour to examine the several Taxes that are now in use , and such Foreign Taxes and Projects as are most in Vogue , and by some thought to be more eligible to be introduc'd , especially that of a Home-Excise , and shew how far they are consistent or inconsistent with the Government , Ease , and Liberty of the People ; and in the last place upon the whole , offer my Opinion , what are the best Methods and Expedients to raise Money by . As to the matter of those Aids , our Ancestors have observed these Rules . First , They must not consist of things of Common Necessity or Livelihood , but rather Superfluity . Secondly , They must not burthen our Native Commodities and Manufactures , Materials , or other things relating thereunto . Thirdly , They have always avoided to impose upon things wherein the People had no Benefit or Advantage , but rather upon Land , Trade , and other gainful Professions . Fourthly , They have always avoided New and Foreign Taxes ; and when propos'd , have declared they could not grant them without advising with those that sent them ; and several Rebellions have happened on this occasion . Fifthly , They have had always great regard to the Condition of the several Ranks of Men among us , to support them in the Condition they are in , and consequently to preserve the Monarchy . Sixthly , To charge Money and Personal Estate not employed in Trade , double to Land and Trade . Seventhly , Above all , That Equality should be observed in the Imposition . As to the Persons , these Rules were observed : First , The dignified Clergy usually gave double to the Laity , considering that they were freed from all personal Services , and most other Taxes ; that their Revenues were all upon old Rents not subject to Defalcations , Repairs , or Loss by Tenants , or for want of them , or other Diminution ; and had great Advantages in point of Fines by Renewal . And as for the other Clergy , their Tythes , and other Profits , came into their hands with little Charge , and that as well the Dignified , as others , were provided for by Laws , not to come in by Purchase but Free-gift , and are now exempted from all Foreign Payments to Rome , and its Dependance , to which all Foreign Popish Clergy are subject . Secondly , As to the greater and lesser Nobility , they were always treated Favourably , being the chief Basis and support of the Monarchy , and were allowed for their Port and necessary Support of their Dignities , and did rarely exceed in the Payment of their Subsidy , the Sum of 20 l. for 1000 l. which they called a Spareable Part. Thirdly , As to the Rich Usurer or Tradesman , whose Family and Expence was small , and Gains great , and escaped most Burthens , as not being so visible as Lands ; and the Considerable Free-holder , whose Estate is generally held in his own hands , and managed by himself , and consequently was less discovered than the Nobleman and Gentleman's that were Rented , and made both the Profit of Landlord and Tenant ; which , according to the Old Maxim , is double the Rent in Greensod , and treble in Arable ; the Charge of the latter amounting to a Third more than Greensod : So that in truth , they have all their Livelihood allowed , and more in the value ; and none of all these being obliged by their Quality or Custom to any Port , and are the proper Basis of a Democracy , or Common-wealth ; these were generally Rated more strictly without any allowance , to prevent the increase of their Number and Growth . Fourthly , The Common Artificer and Labourer having a dependance upon the Nobility 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-cinq , was to be easie , 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 bear 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 't is observeable , That all those Princes who have not stretched Prerogative to Levy Taxes not warrantable by Law , or to Levy them with too much rigor and exactness , or to impoverish the People , and have express'd 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 assertain'd by the Oaths of the Parties Charg'd , and for the Decay of Cities and Towns in Tenths and Fifteenths . Lastly , In all Cases the King appointed the Commissioners generally of Persons unconcern'd in the Places where they acted , and at his own Charge , that it might be done with the more Indifference and Equality , to whom , in truth , by the Constitution , the appointing of all Officers for the execution of the Laws does belong ; and once at least in every Age , as I could easily shew , the Parliament had granted that the Commissioners and Assessors should be Sworn , and have liberty to examine all Persons , not exempting the Parties themselves , upon Oath . For the better discovery of their Real and Personal Estates , that length of time might not produce too great an Inequality ; and that the Aids might be improved in some proportion to the value of things , of Labour , and of Service , and the Improvement of the Wealth of the People . As to the Second Point concerning the Taxes now in being , or in Vogue : And First , 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 weakning 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 born 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 Ale-house 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 subjects any new Persons to Penalties or Officers . Thirdly , As to the new Impositions upon the Customs , during this War at least , they may be born , 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 tho 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 tax'd Titles and Professions alike : And tho 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 sufficiently charg'd , 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 discours'd 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 it self 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 lessen'd , that it does very much require some Expedient ; especially when Publick Taxes are so great . In the next place , I shall proceed to consider of that of raising Moneys by Excise upon our Home-Commodities . First , A General Excise upon Home Commodities is a Real Land-Tax , and will have the same Influence upon the Value of Lands and Rents , as that we call a Land Tax , or Monthly-Assessment , hath ; and will raise at least Seven , if not Ten times as much , and consequently be as bad as a Land-Tax so many times double . Which I thus prove : The difference must be either in the Matter , or the Manner . As to the Matter first ; A General Excise upon Home Commodities , and a Land Tax , or Monthly Contribution , differ not essentially , since both are a Duty upon the same Commodities , which are the Product of Land ; only in this their main difference consists , That a Monthly Contribution is a Composition in gross per Mensem , for all the Commodities the Land produceth ; and a General Excise is by Retail upon every Particular and Parcel thereof . As to the Manner , their main difference consists in Three things : First , As to the Persons that pay it . 2dly , As to the Time of Payment . 3dly , As to the Equality of the Imposition . All which shall be considered in this Second Head. Secondly , That it will have the same influence as a Monthly Contribution so many times double , and not prove an insensible Tax , as is commonly alledg'd , will easily appear by considering two things : First , Whether it will chiefly lye upon the Buyer or the Seller , and consequently cause a Rise or Fall upon Commodities . Secondly , Whether it be likely in point of Time and Equality , to afford any considerable 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 cousume 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 impos'd 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 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 burthen'd above seven fold by this Payment in parcels ; it will be found these Advantages will be much over-ballanced ; to which I may add the vast charge , trouble and slavery in the Collection , which draw forth from the Subject twice as much as will come to the King's Coffers , and beget an Army of Officers , and a further Army of Souldiers to second them ; a Consideration of importance , more than all the rest , and renders it of all Practices the worst . Secondly , A general Home-Excise will destroy Trade , which will appear thus : Whether the Fund of Trade in England be Money , or Home-Commodities ; now there is nothing more evident , than that the main Trade of England is in the return of our Home-Commodities , and not that of Money , which is the main that the Dutch Trade is driven withall , they having few Commodities of their own Countries to export , nor indeed enough to support the 20th part of their own people , which renders this kind of Tax most proper there , though very destructive here , all Impositions still discouraging the Vent of the Commodities on which they are impos'd , as the Experience of all former times and places doth abundantly prove ; besides the great consumption of all Foreign Commodities here , is by such as have dependance on the product of their Countrey , and not upon Trade , as they all do in Holland ; the Vent of which , if discourag'd or lessen'd , abates the Foreign Trade likewise , and the Commodities impos'd upon there , are most Foreign , but here Native ; and Estates there personal , but here real . Thirdly , This will overthrow the 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 Countrey than what it can bear , disabling the Tenant to pay his Rent , or carry on the Trade in the Countrey , otherwise than upon Credit ; what must the Case be when 7 , or 10 times as much will be rais'd 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 Constitution 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 it self , 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 setled ; and that the Experiment be try'd , whether it can , or will be born , 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'd by their 200 , and 100 Penny-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 , Meal-man 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 Polterer , between our Poltrey and Wild-fowl ; Iron , Lead , Wool , Tin , Leather and Salt , between the first Founder and Maker , their Retailers , and other Trades that are employ'd in the Manufactures that are made of them . Now it cannot reasonably be suppos'd , 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 Parcimony , 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 . Secendly , They can certainly raise the Price upon the first Buyer , because of the Scarcity of the Commodity ; and that besides that little which the Countrey affords , 't 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 Smalness 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 Custom-House ; and for the rest , they have no Market but in Wall'd 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 't is the 200 Penny , and 100 Penny upon Personal Estates ; that is the thing that supports their Wars upon extraordinary 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 rendring 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 English man 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 Money 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 Ancient 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 all 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 Ancient 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 Pound , 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 Five pound in Personal , and Three Pound in Real , as formerly Rated in the King's Books above Reprises , were excep●ed ; and all Goods and Stock in Trade and Houshold-stuff , except wearing Apparel , were included : And a Subsidy was Four Shillings in the Pound upon Real Estate , and Two Shillings Eight-pence upon Personal , payable by Two Payments . And Although Two Shillings Eight-pence may seem to be less upon Goods , than Four Shillings upon Lands ; yet when it is considered , that Lands are Rated according to the Annual Profits ; and not their intrinsick Value of Purchase ; and that this is almost treble the profit of Money at Five 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 impos'd on Cities , Towns , and Boroughs , in respect of their Moveable Goods , and did amount to about 20,000 Pound ; 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 . First , That it is equal in the Imposition , no body 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 , drown'd or unprofitable Lands : But as for Lands , Let or Unlet , 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 hath 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 hath met with from the Court ; and the Discountenance 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 imaginable 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 oppress'd 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 before-mentioned , 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 Parli●ment 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 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 hath 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 Parish-Taxes , 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 ascertain'd 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 . As to the not raising a Considerable Sum , there can by no way be so much rais'd , as by this ; for we find by Experience , that the Monthly Assessment , though now screwed up higher than ever , does not raise above 1651702 l. 18 s. but every 12 d. in the Pound will raise a Million , and the Four Shillings that were given by way of 12 d. Aid the first year , would have rais'd Four Millions , which I prove thus : The Monthly Assessment at 70,000 l. per mensem , raises 840,000 l. per annum ▪ and of this I am sure not near a third part of England pays above 12 d. in the Pound , and some not above Three pence , and so upward to a Shilling : Now if these two thirds were brought to pay a Shilling , and the others reduc'd , I leave it to any reasonable man to judge , Whether the remaining 160,000 l. would not have been rais'd , especially if Money and Personal Estate are call'd 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 above a Million , and the rest of the Provinces not above half a one , tho multiplied and extended to the utmost : And therefore if laid only upon some few things here , would not raise such Sums as are imagin'd ; and for that reason also not worth the Experiment , to change the Ancient Methods of our Ancestors , which will be found in the Conclusion the most Equal and Reasonable of all others . POSTSCRIPT . 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 tryal of another 4 s. 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-Ships and Cruizers to clear the Channel from Privateers , as to Trade in General , but more Particularly to the Mediterranean , Turky , 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 . FINIS . ADVERTISEMENTS . TRavels into divers Parts of Europe and Asia , undertaken by the French King's Order , to discover a New Way by Land into China ; containing many curious Remarks in Natural Philosophy , Geography , Hydrography , and History . Together with a Description of Great Tartary , and of the different People who Inhabit there . By Father Avril of the Order of the Jesuits ▪ Done out of French. To which is added a Supplement , extracted from Hakluyt and Purchas , giving an Account of several Journeys over Land from Russia , Persia , and the Mogul's Country to China : Together with the Roads and Distances of Places . Politica Sacra & Civilis : Or a Model of Civil and Ecclesiastical Government ; wherein , besides the Positive Doctrine , the State and Church in General , are debated the Principal Controversies of the Times , concerning the Constitution of the State and Church of England . By George Lawson , Rector of Moore in Salop. Both Printed for Tim. Goodwin . Notes, typically marginal, from the original text Notes for div A64306-e240 Rot. Parliam . 9 Edw. 3d. nu . 5. Vide Co. Instit. 4 Parl. fol. 34. Vide L. Coke's Instit. 4. pa. 33 , & 34. * 32 Hen. 8. Ca. 50 p. 715. the Assessors and Parties paying upon Oath . 34 Hen. 8. Ca. 28. p. 833. the same . 37 Hen. 8. Ca. 25. p. 893. the same . 2 & 3 Edw. the 6th . Ca. 36. 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 .