THE ORDER OF EQVALITIE. Contrived and divulged as a general Directory for common Sessements. Serving for the indifferent defraying, taxing, and rating of common Impositions and charges, liable to Cities, Towns, or Villages, that they may be done in some equal and proportionable Order, for the benefit of the commonwealth. Very necessary for all persons, to whom the execution and apprehension of this business appertain. 1. CORINTH. 14. 40. Let all things be done honestly and by order. HINC. LUCEM. ET. POCULA. SACRA ALMA MATER CANTA BRIGIA PRINTED BY JOHN LEGAT, PRINTER TO the University of Cambridge, 1604. And are to be sold at the sign of the Crown in Paul's Churchyard by Simon Waterson. TO ALL JUDICIAL and indifferent Readers. IT was no marvel that the heathen man Xenophon willed every one aequalitatem colere, to honour equality, seeing it serveth so much to the commending of a civil life, to the managing of common affairs, to the conserving of popular unity, which is so excellent in comparison, so general in comprehension, so necessary in all actions, that no Common wealth can do well without it: yet such is the error of this age, that more are ready to confess then to express this equality in any of their actions. There is no common weal can flourish without imposition of charges: for they are as necessary, saith Plato, as arteries or sinews to the body, but inequality in the sessing and rating of these charges is but an enemy to a Commonwealth: for they are as ill as pricks or thorns to the body, every one is willing to bear charge respectively to his portion, but who can endure to be surcharged in no equal proportion to others? there is a fit instance in one Aemilius appliable to this purpose; who being complained of unto Tiberius Caesar for unequal taxations he imposed upon the people, T. Caesar returned this answer, Se tondere velle suas oves non deglubere, that he would have him to shear his sheep, but not to slay them. Bruson: this saying is worthy to be observed of all sessors, to deal indifferently without extremity, and equally without partiality in common wealth cases: seeing unequal rates under the title of unrighteousness is said to be abomination, as well as unjust weights and measures, Deut. 25. 16. As sin is aggravated by circumstances, so is that iniquity of inequality: for to deal unequally in private callings, is not tolerable, but to use inequality in public cases is far more detestable, because the injury is more general, as the Schoolmen say, quanto iniquitas in plures extenditur tanto gravius peccat, the sin is the greater the more it is extended and dispersed: and therefore such as are taken therein tardy, ipso facto, in the deed doing, or, as the Civilians term it, in flagr●nti crimine, in the apparent fault, are to be punished exempli causa, if it were but for example sake, that i● might restrain the rest, according to the old Canon, Vt unius poena metus fit multorum, That the punishment of one might be a terror to many; and to this end S. Paul saith, Them that sin rebuke openly, that the rest also may fear, 1. Tim. 4. 20. for amongst many sinners some must be made examples. There is no man doubts but that inequality hath some intercourse and continual current in common sessments, some that cannot see into it, suffer it, others that are favoured in it, wink at it, those that are wronged in it, murmur at it, howsoever it be, they must with patience take this pill of Virgil omnis fortuna superanda ferendo, learn to suffer that they cannot remedy. For this cause having some objects of inequalities offered to my eyes, I could not forbear my pen without impiety, considering that mellifluous Father saith, est consentire silere cum arguere possis, to be secret where one may say something is a sin in consent, and to conceal verity est aurum sepelire is no better than to bury gold, as Enagrius saith. I spleen no man's person but his unequal proceedings, I inveigh not against common impositions and charges, but against unequal proportion in the taxing, I aim not at any one man; because I speaks generally to all, and it is a principle in all arts, He that speaks generally speaks to none▪ when David heard the general report of the parable; the delinquent (saith he) shall die the death; he little thought it concerned himself, until Nathan told him he was the man. When judah heard the common clamour against Thamar; let her be burnt, saith he, he did not suspect himself to be criminal, until Thamar showed him his ring, his cloak and his staff. Gen. 38. so by these examples we may perceive, that general speeches can detect none unless he be named, though they may touch any if they be tainted with guilt. Such as be galled may take reformation by this and conceal it: for I cannot say he is the man; such as be not guilty may take information by this, to continue so; for it is rare to see such a man, notwithstanding it is pity that so common an evil as inequality which by custom is made no sin▪ should be test up and down from one to an other like a tennis ball, and pass without any check or reproof: the fowls of the air will bewray. Eccles. 10. 20. the stones in the wall will cry out. Haba. 2. 11. nay the very dumb beast will speak rather than sin should pass unreproved. 2. Pet. 2. 16. The greatest works are sometime wrought by the weakest instruments, as Goliath was slain by à little stone with á sling, when no cumbatant durst encounter with him, and as the Elephant is said to be affrighted at the grunting of à pig, so men may sometime be terrified and reclaimed by mere trifles, and made true penitentes by the dash of à pen, as Peter was stroke with sorrow at the crowing of the cock. I desire nothing but that my pen may be as à prick to the hearts of the guilty to see their faults, and that my prayer may be as à mean to have their hearts opened with Lydia to amend their faults: so God shall be much glorified by their conversion, the Agents more esteemed by their actions, and the Author well satisfied for his pains. C. Gibbon. THE CONTENTS OR chief heads handled in this Treatise, as the same are distributed into 12. Chapters. 1 Of the signification and sundry acceptions of the word Equality. 2 Of the excellency of equality. 3 Of the generality of equality. 4 Of the necessity of equality. 5 What equality is, as it extendeth to common impositions and charges. 6 What charge signifieth, that they must be necessary, with description of such necessary charges. 7 What is meant by imposition of charge, and wherein they differ from voluntary charges. 8 Of equal proportion, how it is to be taken, properly, comparatively, and respectively, and that every one is to be rated properly in some equality to his ability, according to national customs. 9 That every one is to be taxed comparatively in some equal proportion agreeable to general taxations. 10 That every one is to be charged respectively, according to the quality of the sessement, whether it be lands or goods. 11 The probable causes and conjectures why men are so unequally rated in common impositions and charges repugnant to general proportions. 12 What persons are liable and aught to be taxed towards common impositions and charges. THE ORDER OF Equality. CHAP. 1. Of the Signification and sundry Acceptions of the word Equality. EQVALL is not unfitly derived of aequus right or just, to signify that there can be no equity without equality, in this sense it is taken in the scripture, do that which is just and equal Collos. 4. 1. which words are but voces convertibiles: for the copulative (and) doth show that they accord in sense though they differ in sound, and that like relatives one cannot be well without an other. To be equal, doth import as much as to be even, it is so accepted in Gen. 44. 18. where judah perceiving the dignity & deportment of his brother joseph, said by way of insinuation to him, thou art even as Pharaoh, intending thereby that he was equal in authority to him, as it is well quoted in the marginal note thereupon. It is common amongst the Latins as they term it euphoniae gratia for the better sound to contract two words into one, as for equal quality, to say aequalitas, and for equal ability to say aequabilitas, which words although they be confounded in our common speech and are taken promiscuè one for an other, yet they somewhat dissent in signification. Equality is so called of aequali qualitate of equal quality; because it hath special reference to qualities and conditions, and therefore the word is taken sometime for unity, sometime for parity or likeness. Equality is taken for unity, when many are of one mutual consent, they are said to be Monanthropos, one man, as it was said of the Israelites in judg. 20. 10. they were knit together as one man, & so in affections, when many are of mutual minds they are said to be unaenimi, knit together in one mind as the Apostle phraiseth it. 1. Cor. 1. 10. according to that which is said of the believing company in the Acts. 4. 32. they were of one heart and of one soul. Equality is sometime taken for à parity or likeness: when the Apostle would have us to be equally affected, he willeth us to be like minded one to another. Rom. 15. 5. & not to bear the proud mind of the insulting Pharisee to say, I am not like others, or the ambitious mind of Pompey to admit none to be his equal, but as we are taught to make ourselves equal to them of the lower sort, Rom. 12. 16. (not in titles and degrees as some urge equality, or in possessions or goods as many pretend community where God hath put à difference) but in lowliness of mind, as one comments upon that place, by imitating him which saith, learn of me I am meek and lowly: Math. 11. 29. equability is so called of aequali habilitate, of equal ability; because it doth most properly extend to Abilities by the natural etymology of the word. What Ability & Nonabilitie is in our common laws, I will omit, but in the scriptures it is most commonly taken for à temporal state of living, to signify that as there ought to be an unity in profession, an unanimity in affection, a sympathy in affliction, so there aught to be an equality in outward affairs, that where men are of equability or equal value in ability, they should be equivalent in all good actions; both by the prescript rule of God. Let every one minister according to his ability. 1. Pet 4. 11. and by precedent in the godly, we according to our abilities do. Neh. 5. 8. Thus in some transparent sort I have given some light and introduction to the matter: for by the sundry acceptions of the word you may see that to be even, all one, equal, & like, are but synonomies or words of like sense and signification, and by the derivation of the word you may perceive the signification of the subject: for as in the beginning Adam gave names agreeable to the nature of every creature, so in the first invention of words Etymologicians gave denomination according to the signification of every word, which might be derived from some language by exquisite linguistes, although now where we want reason to derive a word, we are enforced to call it primitive. For as much as this is no problem or disputable question to controvert, before I enter into the definition and division of this subject, I will first (omitting the order of disputants) illustrate and set forth the excellency, generality, and necessity thereof, that it may appear to be a fit argument for this age, as an instigation to move every one to make more care and conscience of equality in all their actions. Chap. 2. Of the Excellency of Equality. TO begin with him, who gave beginning to all, and yet is without beginning himself, if we enter into that metaphysical and divine mystery of the Deity, there appears to be an apparent union of equality: for though there be a trinity in people, there is an unity and equality in godhead, although the father is said to be greater, joh. 14. 28. then the son, as he was man. In the first creation of man, he was a kind of Microcosm or little world, not because he is circular or spherical, as the Philosophers hold, but for that there was some likeness and similitude of the Creator resplendent in the creature, for it is said, Let us make man to our own image and likeness: behold (saith god) the man is become as one of us, Gen. 3. 22. Yet none must hereby think himself equal to God as Tyrus did, Ezech. 28. 6. lest he become a beast, as Nabuchadnezzar was: for God can endure no equal upon earth, To whom will you compare or make me equal? saith God, Isaiah, 46. 5. In the Redemption of mankind, he which was deified and equal with God, did vouchsafe to be homified, by assuming upon him, the very flesh and form of man, by participating with man in eating, drinking, sleeping, talking, walking, being passable as man, in hungering, thirsting, watching, weeping; in a word, he was equal to man in all things saving sin, as joseph was to Pharaoh, saving the sceptre. In the dignifying of man, God did not only impart to him his own image in purity of mind, and impose human shape in habit of his person, but he doth further grace and adorn him with his own equal titles, by terming of him a God, est animata imago Dei, as one saith, he is the lively image of God: for as Lactantius saith, though he be but a man before God, yet he is a God amongst men: it was this that made the Egyptians affirm that man was a terrestrial God; but yet lest he should have too sublimious a conceit of his singularity, it is not amiss to remember what the Cynical person said to Alexander, though he were a God upon earth, yet he was but a God of earth; and as the Phoenix being bred of ashes doth burn to ashes, so he being made of earth must yield to earth. In the Dissolution of man, god doth still grace him with his small glory: for if he dieth well, he will divide his glory to him: Haman thought it was the greatest honour to man in this life, to have the kings royal apparel put upon him; to ride upon his own horse, and to have his crown set upon his head, Ester, 6. 8. then how great glory is it to man in the life to come, to be made like him that is most glorious? 1. joh. 3. 2. to sit upon the throne with him that shall judge us? Apoc. 3. 21. & to be partaker both of a crown and a kingdom? In the taking of Eve from Adam there is showed a coequality between man and woman; for they were equal every way until the sin made man her superior, and therefore subjection was one part of her punishment, as may appear in Gen. 3. 16. In the estates of men although they be different in respect of prosperity and poverty, yet God hath showed therein an excellent pattern of parilitie: for if he had made all rich, one would not care for another▪ if all poor, one could not help another; so that rich and poor have need one of another, 2. Cor. 8. 14. In the Regiment of a common wealth, God hath ordained equality amongst many unequals: for if all were Rulers, than it were monstrous, for one head is enough for one body, as one sun is sufficient for the whole world. If there were no ruler, than were it confused, as it is said of the Israelites when they were without a King, every man did that which was good in his own eyes, judg. 17. 6. for in extremities it is better to have a tyrant (as the heathen man saith) than no ruler: and therefore for one to Rule and the rest to obey is the only square of equality. What should I speak more of equality? seeing it is of such excellency that the very Ethnics did honour equality, because it doth combine the good with the good, saith Xenophon, and doth conserve cities in tranquillity, saith Aristotle, 2. polit. whereas inequality is said to be seditionis seminarium, the very seed of sedition, as Plutarch terms it. To end all with this epiphonema, seeing equality is deitatis Idea, the express Idea of the indivisible Deity in heaven, and unitatis causa, the instrumental cause of universal unity upon earth, what is of greater excellency than equality? Chap. 3. Of the Generality of Equality. IN the old law Lex talionis was ordained to no other end, but that an evil action might have an equal punishment, as an eye for an eye, a tooth for a tooth, life for life; the validity of which law is in some cases yet recent amongst us: for by our positive law, he that of malice prepensed taketh away another man's life, looseth his own life. It is commonly seen in this life that where the parents care not how they gather their goods together with the rake, the children care not how they cast them abroad with the fork, so that old saying is justly verified, goods evil gotten are evil spent. Hemingius reports a thing of his own experience, of one that was capax, rapax, and tenax in getting of his goods by oppression, he afterward left them to his children, who played the prodigal sons, and went up and down a begging: so true it is, ex male quaesitis non gaudet tertius haeres, that the third heir shall never come to enjoy them▪ Such therefore as by extorting and gripping make a gain, should do well to remember non male lucreris, mala lucra aequalia damna, that their evil lucre will have equal loss, sometime or other. It is a general note in the scriptures, that malum culpae and malum poenae have commonly concourse together in some equal proportion between the malefactor and the misdeed, according to that old verse, Qualia vir faciet tali quoque fine peribit, that which a man practiseth to others, he shall perish by himself; whereof there are many examples in the scriptures. Pharaoh caused the children to be cast into the river, he himself was overcome in the red sea. Haman made a gallows to hang Mordecai, he himself was hanged on the same gallows: the Rulers caused Daniel to be cast into the den of Lions, they themselves were devoured with the Lions. Adonibezek did cut of the thumbs and the feet of seventy Kings, he himself had his thumbs and feet cut off by others, judg. 1. 6. The prodigal son because he lived in filthiness like a swine, he did afterward eat husks with the swine. It is the judgement of the Almighty in the life to come, to inflict equal punishment according to the quality of the delinquent, and that may be probably collected out of Esay, 26. 17. where it is said, judgement will I lay to the Rule, and righteousness to the Balance. By the Rule is understood the even measure that shall be between the party and the punishment: and by the Balance is signified, the equal weight that shall be between the torment and the sinner, according to that saying in the Apocalyps, 18. 7. For as much as she (meaning the Babylonian whore) hath glorified herself, and lived in pleasure, so much give her torment and sorrow. We read that Dives because he would not give Lazarus a crumb of bread to quench his hunger upon earth, he himself could not have a drop of water to cool his tongue in hell. To come to a more general and universal instance of equality, though Pompey would suffer none to be his superior amongst men, though Tyrus affirmed that he was a God, Ezech. 28. 2. though Nabuchadnezzar exalted himself above God, though Kings are as gods upon earth; yet howsoever men differ in humours and affections, or in degrees or dignities in this world, if they come to this memento, to consider in man, that his creation is of earth, his dissolution is to earth, his resurrection is from earth; may not every one say, he is conceived in sin with David? he is a miserable sinner with the Publican? he is the greatest sinner with Paul? 1. Tim. 1. 15. Is not God father to us all by faith? Saviour to us all by grace? then what doth this intimate unto us all, but a general Equality in state and condition. When we shall all be arraigned before that great judge of that high star-chamber in heaven, when the tars must be taken from the wheat, and the goats separated from the sheep, and this general Echo shall sound in the ears of all Ite, Venite, what other difference shall be there then this? such as have wrought in the vineyard shall have all one price, and such as have no oil in their lamps shall have all one punishment, that is such as have done well shall be coheirs in heaven, and such as have done ill shall be copartners in hell, whether they be Emperors, kings, keysers, beggars, without exception of any: for God will deal equally without respect of persons. The generality of equality is so copious that they are not to be contained in a nut shell like Homer's Iliads, but they would rather require a large Tome than a short Tractat: I will therefore refer you to the particulars in the next chapter for further illustration hereof. Chap. 4. Of the Necessity of Equalite. IN natural causes, by the opinion of Naturalists, if all parts & members of the body be not proportionable and equal, there cannot be that perfect Symmetry which is required in nature, and therefore such as be of goodly parts and lyneamentes of body do carry a king of encomion in the scriptures: it is said of Saul, that he was a goodly young man, 1. Sam. 9 2. and of David, that he was a comely person 1. Sam. 16. 18, and of Christ, that he was of a mean composition and stature, as Publius Lentulus reporteth: the poet giveth a reason hereof, gratior est pulchro veniens è corpore virtus, those gifts are more gracious that proceed from a comely person: for oftentimes a deformed body doth argue a deformed mind, and therefore Aristotle in his book of government would have comely men called to office & not misshaped & deformed; for which cause such as had a blenish might not enter the order of priesthood by the old law. And by the civil law this composition and habitude of body is so estimable, that it alloweth the son an action of the cause against him that shall deface the portrait of his father. In the constitution and state of man's body good proportion and equality of humours and qualities causeth health, and therefore health is defined by the philosophers to be nothing else but a well proportioned union of many humours together: for where one quality and humour doth exceed another, they are the very symptoms of some natural defect by judgement of physicians. In economical matters if that coniugiall bond between man and woman be not equal, the conjunction is inconvenient: if parties descent in religion, then will follow profanes of life: as Solomon was drawn to Idolatry by marrying of strange women: and therefore the Apostle saith, be not unequally yoked, 2. Cor. 6. 14. If they differ in lineage, than there will be upbraiding by birth: it was this that made David say, seeme● it a light thing to marry a king's daughter, seeing I am a poor man and of small reputation. 1. Sam. 18. 23, therefore Plutarch saith, marry a wife of thine own degree. If they disagree in conditions and manners, then will be nothing but contentions and malice: hereof one saith there is ill agreement in that house in qua gallina eantat, gallus tacet: where the hen doth crow, and the cock holds his peace, alluding to that saying in the proverbs. 27. a continual dropping in the day of rain and a contentious woman are alike. If they vary much in years then their brains will be busied with jealousy and they shall be constrained to exclaim with Terence O me miserum duxi uxorem that he was miserable by marrying a wife: for age and youth are as repugnant in quality as frost & fire. So that from hence every one may learn to make equal election in nuptials, & to endeavour to match with a meet wife, as God made Adam a meet helper: for as boards if they be not even joined can never hold: so men and women if they be not equally joined can never agree, and therefore remember that poetical verse of Ovid Siqua voles aptè nubere, nube pari, if thou wilt fitly marry, marry thy equal. In Families where there is no equality used by masters to servants, there is mere tyranny: hereof it is said, give to your servants that which is just and equal. Col. 4. 1. that is aequabilitatem legis analogicè as Aristotle termeth it: it is not so to be interpreted that masters should make themselves equal to their servants in condition and degree, but sub hoc nomine, as Marlorat noteth, is understood the humanity, clemency, and gentle entreating masters ought, to use, without too much rigour: Leu. 25. 43. for albeit they are masters amongst men, yet they are but servants before God, who seeth the doings of all, because he is chief master of all: and earthly masters can in nothing more lively represent their heavenly master, then in showing of mercy. In political causes, in all contracts, if there be not some analogy and equal proportion in the price between the venditor and the emptor, it is no better than oppression, therefore Abraham when he should purchase the field of Ephron gave him the value of it; Gen. 23. 13. and Melancthon saith ex naturali aequalitate nemo locupletetur cum alterius iniuria, even from natural equality or justice there is no reason why one man should enrich himself by hindering of an other: Mel. in lib. definite. appellat. In partition of possessions there is mere injury without equality, and therefore the ordinance of lots were used to that end in causes civil and divisorie: and it was this that made the copartner come to Christ to have him divide the inheritance between the two brethren, for no other end, but that the partition might be equal: as Bullinger observeth in his Decades: or ad iustam patrimonij divisionem for a just division, as Aretius interpreteth that place in Luke. 12. 13. In buying and selling, if the weights and measures be not just and equal, it is abominable before God Deut; 25. & punishable by the laws of men: for as Chytraeus saith aequalitas precij & mercis servanda est equality must be used aswell in the price as the ware, lest it be said of such as the prophet reporteth; there is like buyer and like cellar▪ Esa. 24. 2. In Military affairs, where the adversaries be not equal, the conflict is dangerous: when joshua sent thirty thousand men to encounter with the Citizens of Ai, the City was soon sacked, because the enemies were not equal. In Duel, where combatantes be not equal, the inconvenience is great: what was David to deal with Goliath, if God had not assisted him? ne Hercules contra duos: he must be a strong man that is able to withstand two. In Spiritual warfare, where the enemies exceed, how do they insult over the spirit? in what case was job, when he saith, he was assaulted with whole armies of sorrows? job. 10. 17. In Music, where there is no equal proportion of sounds there can be no perfect symphony. In Arithmetic, without the use of equal numbers there can be no exact computation. In Architecture, where there is no equal proportion in the work, it can be no exquisite building. Do we not see by experience, that in Vegetative creatures, where trees are unequally planted in the orchard, they never prosper well? that in Sensitive creatures, where oxen are unequally yoked in the plough, they never draw well? that in Senseless creatures, where stones are unequally laid in masonry, they never couch well? then much less among rational creatures can there be any concordance without the use of equality. To conclude, let this suffice, that all laws, all creatures in their kind, yea all arts and sciences for the most part are ordained and do aim at this end, to reduce things to a general uniformity and equality. Chap. 5. What equality is. IF I should discourse of Equality according to the curious definitions and divisions of philosophers, as they controvert their aequaliae and inaequalia in logical manner, it were tedious and frivolous; seeing my purpose is summarily to entreat only of that equality which tendeth to the taxing and rating of common impositions & charges liable to Cities. Towns, Villages: etc. because this may convict the conscience of such as use no equality at all in these actions. Equality (thus considered) is nothing else but a Necessary Charge imposed in some equal proportion upon every one respectively. In this definition or rather description we may observe 4. things concurring in the words. 1. The Charge 2. The Imposition 3. The Proportion 4. The Collection that it be Necessary Lawful Equal General must have reference to the Cause Authority. Abilities. Persons. Chap. 6. 1. What Charge signifieth. 2. how Charges ought to be necessary. 3. What Charge is necessary. CHarge may be said to be a departing from something to the benefit or use of others from the dominion of the owener; and this may be done either as the Lawyers say, in pecunijs numeratis, in ready money; or as the Schoolmen say, pecunia mensurabile, of that which may be valued for money. This Charge is according to the occasion said to be impensae mitior aut acerbior, lesser or greater: it is called a charge of onus which cometh of ones an ass, to signify that heavy burdens are fit for the ass, but necessary burdens are fit for men: and therefore heavy burdens are condemned in the scriptures. You lay heavy burdens, Matth. 23. 4. As there is a logical necessity in the precepts of Art▪ a physical necessity in the order of nature, so there is a political necessity in disbursing of charges; to work upon the Sabbath if it be necessary it is tolerable, to give alms where it is necessary, it is charitable; and so to pay charges if they be necessary, it is profitable, which the heathen man observeth when he said, emas non quod opus est, sed quod necesse, Seneca, lib. 14. Epist. 34. he would have us to lay out money, not for all things we need, but for those which are most needful and necessary. Charges ought to be necessary for these reasons: It is far more difficult, capere quam fundere, to get goods, then to give them away, as the Philosopher saith, and therefore it is no less discretion quam querere partae tueri, after they be once gotten, to be careful in the disposing of them, as the Poet saith: so true is it that Tacitus saith, Many know how to dispend, but not to dispose. Tacit. lib. 1. hist. The wiseman saith, the Riches of the godly are precious, Prou. 12. 17. and therefore as we will not use a pearl like a pebble, so we must regard how we impart our riches, seeing they are so precious, even as Naboth was loath to depart with his patrimony, & we must not abuse them with the prodigal son, but use them as God's blessings in all necessary occasions. When the general Auditor of the whole world shall take a computation of all his stewards how they have bestowed his goods (for the gold is mine saith he, Hag. 2. 9) this will be a lawful discharge for such as impose and pay charges, to plead they were necessary, and that may be inferred from that saying in Math. 25. 40. For as much as ye have done these things, come and enter, etc. Those charges are said to be necessary which concern a common wealth: In the charge of a common wealth, respect must be had unto the Prince, the Country, the Poor, etc. The Prince is called Princeps quasi Principalis; because he is the principal person amongst the people, as the head is the principal part of the body: now as the head in some natural sort provideth for the body, so ought the subjects in a reciprocal sort to provide for their prince: for he that is Princeps ought to be particeps boni; for this cause we are commanded to give to Caesar that which is Caesar's, aliud est sceptrum, aliud est plectrum; it was this made king Seleucus say, he that knew what a diadem were would not take it from the ground to set upon his head: for a crown is accompanied with many cares and cumbrances, David had less trouble with his sheephook, than his sceptre, and therefore every Prince in this case may say to his subjects as Moses did, How can I alone bear your cumbrances and your charge? Deut. 1. 12. for which cause he was the first that ordained Magistrates under him to extenuate his troubles: and the first that invented Tributes amongst the Israelites to support his charge, as Polidor: Virgil reporteth. It was first called Tribute à Tribu, because it was imposed upon all the Tribes of Israel, to signify that all men ought to contribute to their Prince, according to that saying in Rom. 13. 5. Give tribute to whom tribute belongeth, and therefore Subsidies and such like charges are necessarily granted by the Commons, quasi subsidium, as a help to uphold their Prince, which every one ought to bear, because he is partaker of the benefit cometh by it. Bullinger Decad. 6, precept. One demanding of Diogenes what country man he was, said, he was Civis mundi, a citizen of the world: Paul said he was no citizen but a sojourner in the world; yet commonly we account that our Country where we have our birth, bringing up, and abode, and therefore it is called our Nation à natu, because it is as it were natale solum, our native country: but more properly it is called our country à patriae, which is derived of pater, to signify that in both kinds our Country is the father and the mother of us all. And this should make us regard our native country, as our natural parents. Hence it is that Pythagoras being asked how he should demean himself to his country; he answered, ut ergamatrem, as to my mother. And Photion said that he would have a son tam patriae quam patri, every way as loyal and dutiful to his country as his father: the examples are infinite of such as have lost their lives for their country, it was ever deemed so honourable a service, pro patria magnum decus est profundere vitam, saith Homer. Now such charges as are for the defence of our country, as charges of chivalry or such like, are necessary: for we should not enjoy our lives, wives, or livings without them. Hereof that mellifluous Father saith, Sumptus pro militia honorabilis est, the charge for wars is honourable. The Poor man is called Pauper, as one saith, quasi parum potens, putans, aut imperans, because he possesseth, thinketh, or commandeth little, yet poverty is the subject to provoke mercy, when riches are but objects to procure envy: therefore one saith, Vivitur parvo bene, a man lives best of a little, if he can be content with his lot; according to the verse, Qui placidè sorten far scit, ille sapit. To be poor by Grace, divinum est, it is heavenly, which Christ noteth in the Gospel after Matthew, 19 29. for this voluntary poverty is a kind of Martyrdom, as S. Bernard saith. To be poor by Nature humanum est, it is incident to mankind, for all the Apostles, yea Christ himself was so: and therefore Seneca saith, Quemcumque miserum vides hominem scias, Whom thou seest to be miserable, thou mayest know he is a man. To be poor by Folly belluinum est, it is brutish, as appears by the prodigal son; howsoever men come to poverty, we are not to dispute, but to dispense, because civil humanity (as Lactantius saith) binds us to do good to a man, because he is a man, Lact. lib. 6. cap. 11. and as the moon showeth her light she receiveth from the sun, so should men show their liberality of that they receive from God: but seeing all creatures in their kind are compassionate one to another, and all laws in commiseration provide for the relief of the poor; I shall not need to urge the necessity of this charge by multiplicity of arguments. There be divers other necessary charges which for brevity I forbear, but all the rest may be reduced and comprehended under these heads: for if the Prince be our father, the Country our mother, and the poor our brethren, we ought to supply their deficiency in such sort as may design our natures, and serve their necessities. Chap. 7. 1. What is meant by Imposition of Charge. 2. How Charges imposed differ from others. THere are many Charges necessary which are called Voluntary, because every one as he hath any natural sympathy or instigation to good, doth depart with all of benevolence or willingly, according to his free disposition, but because the great schoolman saith, Volenti non fit iniuria, there is no wrong done to the willing; it were impertinent to speak prolixly of these charges, the rather, because this Charge is more properly said to be exhibitio, then Impositio, a gift of good will, than a charge against will, which being left to a man's own liberty, cannot be said to be done of necessity, but willingly. Philemon. 14. There be other charges called Compulsatorie, because they are imposed by the Magistrate of every City, Town, village, etc. which charge differeth from the former, for that is done of benevolence, this is to be paid volens nolens, whether a man will or nill, hereof it is called an Imposition quafis in populum impositum because it is imposed upon the people by order of mandatum, precept, commandment, warrant, or otherwise; charges thus imposed are to be paid auctoritatis causa though there were no necessity to urge it, as D. Chytraeus saith, for we are taught to obey the magistrate; and he that doth thus pay it non peccat, qui iniuriam patitur doth not offend. I remember a pretty saying of Saint Augustine Da quod jubes & iube quod velis, seeing these do aswell impart as impose charge, the common sort must by supposition deem these charges to be necessary. D. P. Martyr reporteth in his commentary upon the Romans that magistrates had wont to be called patres conscripti appointed fathers, and so in many places in the scriptures they are phrased by the name of fathers, to no other end but that their denomination might give them information velle bonum non divellere to help and not hinder, but to show themselves as loving to the people even as fathers are to their children, hereof Xenophon saith bonus magistratus nihil a bono patre differt; a good magistrate doth little differ from a good father; which if they do, then will they not impose any impertinent charge, but that which is instant for the necessity, convenient for the persons, and expedient for the place, considering there is a father in heaven which overseeth and observeth the actions of all the fathers upon earth. Chap. 8. 1. Of Equal proportion. 2. how many ways it is to be taken. 3. that every one is to be taxed in some equality to his ability. Equal proportion is to be taken 3. ways; properly, comparatively, respectively. Properly it is that charge which is imposed upon any according to his own ability: comparatively is that charge laid upon one which agreeth in some equal proportion to the general taxation of others. Respectively is that charge which is exacted of any sortable to the quality of the Sessment in lands or goods. That portion which is proper to a man's owner estate ought to be taxed in some measure equal to his estate according to the common course and custom of the country, and this is called a proportion properly, the reasons follow. You shall read that in cases of redemption the Priests were to proportion the prices according to the estate of the persons, as appears in Levit. 27. 8. where it is written. If he be poorer than thou hast esteemed him, then shall he present himself unto the priest, and the priest shall value him according to his ability, now the priest he is called presbyter quasi praebens aliis iter of showing others the way, and therefore his action ought to give example to others in all charges to make an equal taxation in some proportion to the ability of the person. It is noted in the people of Jerusalem that in a general charge for the common good they did not press themselves beyond their powers: for (say they) we according to our Abilities have done it. Neh. 5. 8. which is a good precedent to be observed of all sessors to rate men according to their abilities. In dispensing to the poor, men are willed to minister but according to their Abilities. 1. Pet. 4. 11. so, it ought to be in all other charges: men are not to be urged beyond their abilities: for in giving away and in paying away there is no difference in the work but in the will: for there is a departing from something in both, saving one is a free commmutation, the other is a kind of coaction. If the saddle be not set right on the horseback it will wring him, if the balance be not equal in weight, it will wrong one, so if a man be not taxed equally to his portion it will injury him, and that is against the word which saith, thou shalt not do thy neighbour wrong Leuit. 19 13. Men use to lad the Camel when he lieth down as he may rise up with his burden, he that will have his beast to hold out in travel must not overburden him: the like course must be taken with men, so to tax them as they may continue in undergoing charges, and not to make impositions become oppressions. To this purpose Bruson reporteth a matter of one Aemylius a ruler in Egypt, who being complained of to Tiberius Caesar by the people for oppressing them with payments, he wrote to Aemylius se tondere velle suas oves non deglubere, that he would have him to shear his sheep but not to slay them, meaning thereby that he would have men assessed indifferently and not surcharged extremely. In all Taxations every man should remember this golden rule To do as he would be done to, that is to tax others as he would be taxed himself by others, now as the string overstraind in the lute will never sound well, or cloth too much stretched on the tayntors will never wear well; so if he himself be taxed above his state he will never take it well: then consider what Seleucus the Emperor said, which Gualther observeth to that end quod tibi non vis fieri alteri ne feceris that thou wilt not have done to thyself do not to others: but as in martial divisions the Quartermaster sets out every one his share according to his place and degree, so in political impositions the Sessor should tax and set every one his rate according to his state and portion. Chap. 9 That every man is to be taxed equally in some comparative and proportionale sort agreeable to the general traxation of others. THe grasshopper is a burden to one, Eccles. 12. 5. when a bull was but a burden to Milo: a mite is as much to the widow, as a talon was to Alexander, and therefore seeing the abilities of men are not equal, it is not meant hereby that all men should be equal in taxation, which are unequal in estate, but that every one may have as indifferent valuation as another by comparing their portions together: for as the heathen man saith he is an evil man cui non satis est id quod caeteris est satis to whom that is not enough to one that is enough to others: if Esau could say I have enough when he should take, men must not urge more then enough when they do tax. Gen. 33. 9 Where one buyeth cloth he will look to have as good measure as the other, where one buyeth Iron he will look to have as good weight as an other: where one buyeth ware he looks to have as good a pennyworth as an other: and therefore why should not one man that is taxed in charges look to be aswell used as an other? and if there be required such proportion in giving that one must not be grieved when an other is eased, as Paul saith, the same reason may stand in the proportion of taxing, that one must not be racked when another is remitted, but that there must be equality in both. 2. Cor. 8. 13. If there were a survey of general sessements, in some places it will appear that there is inaequalium Catalogus a catalogue of confused inequalities: you shall find that Benjamin shall have five times more to his mess; Gen. 43. 34. when Lazarus shall have hardly a crumb, Naboth with his vineyard shall be as much as Naball with all his revenues, and as in India there are ants as big as mastiffs, and mice as high as Camels, as Pomponive Mela reports, so in England you shall find poormen as much as richmen, and mean men as much as gentlemen. All rates for the most part are either par, Suppar, or Impar, that is the lesser part are like one an other, the greater part are somewhat like others, but the most part are nothing like others: are not many worth six hundredth pounds taxed at xx. in terris, when an other not worth an hundred is as much, and an other of equal value is VI in bonist is there not some worth six thousand pounds, set at FOUR p. when an other under a thousand is rated at VIII. p. and another that may dispend three thousand is but VIII. p. and yet able to buy or countermaine Twenty three pound men? what should I dilate these endless inequalities, as Protogenes knew Apelles by the draft of one line, and Hercules proportion was perceived by the size of his foot, so you may judge the general by these particulars, seeing it is no more seen than the monstrous heads were of Hydra, the deformed body was of Esope, or the infamous mark was of Cain. Plato resembleth man's life to a chance at dice, and so may our sessmentes, therefore it is grown to a proverb that men are charged as the dice chance, deuce ace cannot, size sink will not, but quater trey he must pay: this is no matter of novelty, but antiquity; for it is observed in that general charge about jerusalem in Nehem. 2. The poor were unable and could do nothing, for ultra posse, non est esse, and we can have no more of a cat but her skin; the best sort were unwilling and would do nothing: so it is noted, The great men would not put their necks to it, Nehem. 3. 5. but the middle sort they bore most of the burden, and so it is in most of these rates: as the sun moveth slowest when it is highest in the zodiac, so men are ever slackest that are highest in estate: and as the lighter balance ever mounteth highest, so the meaner sort are commonly taxed heaviest. This Inequality is mere iniquity in the agents that impose it, and manifest injury to the patient that pay it, and therefore it is condemned by the example of God himself, and by the laws of God and man. Inequality is condemned by the example of God himself; for God is equal, and he deals equally with every man, to the end one man should deal equally by another: ut sementem feceris it a meats: for such measure as we meet shall be met to us. Inequality is by inference condemned by the word of god, in this sort if false weights and measures which are unequal & unjust are said to be abominable, these unequal rates of charges cannot be tolerable: for in both there is but a defrauding of a due: and therefore it is condemned as well as the other. Deut. 25. 16. Where many of equal state are unequally taxed, it argueth partiality, because there is respect of persons, tribuere aqualibus inaequalia & inaequalibus aequalia est personarum acceptio: for as D. Chytraeus upon the Commandments saith, To give to equal persons unequal things, and to unequal persons equal things is respect of persons, which is a sin generally condemned in the law of God. Inequality is condemned by positive and national laws, if you have recourse to the Statute made in Anno 43. of our late sovereign Lady of famous memory, Queen Elizabeth, there is a clause concerning the Sessement of subsidy inserted in these words, The said Commissioners to whom it shall appertain, shall Indifferently set, tax, and sesse themselves, and the said Assessors. This is spoken demonstratively to show that indifferency & not inequality should be used in all Sessements to all persons: for indifference est quasi non differens, that is, there ought to be no difference in these dealings, in regard of persons, but that every one should have a proportionable pennyworth according to his portion as well as another. What should I speak more of Inequality? do we not see that as Cocks cannot fight well that are unequally matched, so men can never agree well that are unequally charged▪ for whereas Equality is the cause of love, and is therefore called unitatis nutrix, the nurse of unity; this Inequality is nothing else but the cause of discontent, and is therefore called seditionis altrix, the nurse of sedition: for as wheels going upon unequal ground will make a rumbling, so men pressed with unequal rates will make a murmuring, as appears by the labourers in the Vineyard: for if they did murmur in receiving of money, because their wages was equal when their work was unequal; what will they do in departing from money where their estates are equal, if they be unequally taxed? Chap. 10. That every one is to be charged respectively according to the Quality of the Sessement, whether it be in lands or goods. AS every one ought to be taxed properly according to his own estate, comparatively according to general taxations, so he must be used respectively according to the quality of the Sessement, whether it be in terris or bonis, or else it is no better than inequality. If a levy be made for a common charge in money, and the direction or warrant be general to collect six pence in the pound as well of lands as goods without difference, this is mere injury; because that proportion is not observed which aimeth at equality. For the Statute itself concerning Sessement of subsidies doth make a diaphora or distinction therein; for lands be at four shillings, and goods at two shillings and eight pence the pound: and therefore to make lands and goods all at one rate in other charges is repugnant to the equality and equity of the law; aequalitas quam Magistratus statuit servanda, which as Hemingius saith, aught to be observed: but yet this is made but a superficial and light matter in many places, amongst such (no doubt) as are more forward to impose then to pay charges, which that learned man D. Chytraeus noted in his time, and therefore he left this sentence to all Sessors, Quae aliis praecipis ipse facere primus videare, That which thou dost command others to do, see that thou thyself first dost it: for that common wealth must needs do well, where precepts and precedents go together, as Plato saith. The rate of the Subsidy is, or aught to be, aequabilitatis Normam, the very rule of equality to derive and direct all other charges by: for this cause many respect not altogether the proportion observed in the Subsidy: but because in most places, especially in cities or great towns, collections are made commonly by the rate of the subsidy, such as are therein unequally taxed, are made subject to infinite inequalities and injuries in all other charges. In common charges to see one that is set at twenty shillings, to pay four pence, when another of his value payeth two shillings by the rate of the subsidy; to see one that may dispend in annual revenues two hundred pounds, taxed at two shillings, when another that hath not the tithe of his living, laid as much by the rate of the subsidy; what greater inequality and injury can there be, that these which disdain to consort with the lowest in cases of countenance, should be linked with the lowest in matters of charge? so the old proverb is still approved, The weakest must to the wall. For as worms breed soon in the softest wood, so wrongs are soon offered to the weakest person. These Inequalities are so apparent that in most places when a Charge is imposed, the better sort with the Constables of the town assemble together, about the equal taxation and collection of it: if it be in Hundreds they divide themselves into Villages: if in great towns, they divide themselves into Wards, and so tax men not according to the rates in the Subsidy, but in some measure according to their abilities agreeable to the general proportion of others, which must needs be a very indifferent and discreet course for the conservation of the people in much unity, where there is so great circumspection to equality: and sithence it is plebeiae & publica expensa, the common charge of the vulgar sort, it is great reason they should proportion their own rates, so the charge which is imposed be discharged, as Bullinger delivereth in his Decades. Chap. 11. The probable causes and conjectures why men are so unequally taxed in common Impositions and charges, repugnant to general proportions. THese unequal proportions are committed by the Sessors, either of negligence for want of duty, or of indiscretion for want of judgement, or of ignorance by way of Apology, or of wilfulness by way of affection. These inequalities are committed of Negligence for want of duty: for there are some which rate men upon rumours and reports; now as it is a maxim amongst Philosophers in universalibus versatur dolus, so it is a principle of experience in the world, that general relations are but common fallations. I will not say but that sometime vox vulgatis veritatis est, the vulgar voice may be verified: but yet as the Physician in some cases saith, that Vrina est fallax; so in these cases I would have men think that fama est mendax, rumour is but a flatuous echo of idle tongues: and therefore Thales Milesius being demanded how much truth did differ from rumours? so much (said he) as the eyes are distant from the ears, noting thereby that men ought to be oculer and not auricular agents, if they will know the truth: for many are blazoned to be persons of great living, which when they come to be founded, it appears but a false alarum, and thus are many hindered by hearsay. It was well said of one melius est, it is far better to fall into the hands of the judge, then into the mouths of the common people: for he will not sentence any without examination & proof, when the other will censure every one by rumours and reports. If you look into all our statutes concerning the sesment of subsidies and taxes, there is a provision made for the appointing of certain persons with the Constables of every Town to be sessors of their neighbours, and this is done to prevent injury by reports that the sessors should by their own personal inquiery take inteeligence of every man's estate, & not rely upon relations of others, and therefore this may be one cause why many are wronged by inequality if the sessors neglect their duties in the order of equality. These inequalities are committed of Indiscretion for want o judgement: for as Seneca saith quidam homines duplo plus vident quam alij; some men can see twice as much as others, & there be some as wise as Choraebus that would undertake to tell the waves of the sea, and yet he could not number above five, thereof came the proverb stultior Choraebo. And this is sometime the oversight of the sessors, they can pry into men's estates what they have to live on, but they never expend their charge which is to live of them, and so they aim at men in these matters as the blind man doth at the crow. The merchant recounteth his charges and detriments before he can resolve what he gains by his ware, the vintner defrayeth the loss of leckage before he can set down what he saves by his wine, the husbandman respecteth the charge of sowing and reaping before he can see what he gets by his harvest, & so sessors ought to look into the charge of a man's family before they can well tell how to charge him by his ability: for as it is noted in Summa Angelica, lucrum non dicitur nisi deductis expensis, it is not properly called gain until expenses be deducted, so it is to be observed in the estates of men, unless there be consideration of their charge, there can be no information of their estate. It is reported by historians, that in Florence he that was father of five children was exempted from all impositions; Amongst the Lacedæmonians, he that was father of three children was freed from watches, he that was father of four children, was released ab omni onere, of all charges, Amongst the Woman's he that was father of three children was never enforced to any embassage, if he were father to five children, he was freed from common charges, but if he were father of thirteen children, he might challenge immunity from all charge, as Ulpian saith. I note these examples to this end, not that any should be privileged from charges which are able to pay, but that in common taxations there should be some regard of every man's estate by his charge, and to have the more favour in respect of his family: as for instance where one is worth a thousand pounds and hath none but his wife and himself to provide for, and being a Man yet liveth not like a man but feedeth like Diogenes with a root, and goeth like Lazarus with a rag, such a miser as this (if he be compared with another of equal portion which hath seven or eight children & maintains his charge in some civil & credible sort) is to be called to quadruple charge more than the other, or else in all reason it can be no equality but injury. These inequalities are commonly excused by way of Apology deduced from the example of the labourers in the vineyard, who being malcontent because they had equal pay for unequal pains, the master reproved them and said, Is thy eye evil because mine is good? Under this pretext many do apologize inequality. When any complain and plead for equal ease of charge aswell as others, what is that to you (say they) do you envy an others good seeing you are taxed but according to your worth, are you any way wronged? Maledicta glossa quae corrumpit textum as one saith; it is a cursed gloss that mars the text, and this is nothing but a retroverting of the text for a man's own turn as the devil did wrest the scriptures to supply his purpose: for first it is not fit to mix spiritual and temporal matters in one sense, no more than it was allowed in the old law to wear lynsey both in one garment: secondly, it was lawful for the master of the vineyard to dispose his own goods at his pleasure, but it is not lawful for a sessor to use reipublice bonis at his pleasure: and although the master did them no injury, because he compounded for equal salary, yet these are offered wrong which are used without equality according to general proportions, as in the 9 chapter appeareth very pregnantly. These inequalities are for the most part lead by sway of affection, either in love or hatred, favour or displeasure: for in these cases, as one saith, voluntas & amicum & inimicum fait, it is the will that doth make equality and inequality: for if men were all beloved a like then should they be charged alike respecting their portions, but whether they be loved or hated in these general actions of inequality, the Poet's words prove true, Sic volo, sic jubeo, stat pro ratione voluntas, the will beareth the greatest sway amongst sessors, who are as skilful in substraction and Addition as the best Arithmetitians, and they can as closely vent their wills under a visor, as Thamar did her vice under a vail, for this Cymmerian darkness cannot endure the sun no more than owls can the light: yet as the Steward when he had a sinister pretence could readily conceive and say, I know what to do. Luke. 16: so these men are not to seek of a secret conveyance when they intent what to do as by the sequel you may observe: for as Paul. said of the Ephesians, so do I of these sessors, it is shame to speak of the things are done oft them in secret, Eph. 5. 1. Such as have ease upon Favour or Affection are for the most part spared in these respects. It is my kinsman (saith one) I must use him kindly in regard of alliance, affinitas est quasi immunitas: for one saith, affinity is a kind of immunity. It is my friend (saith another) I must gratify him because of his good remembrances, munus amicos parit: for gifts will beget friends. It is my customer (saith another) I will ease him because I take his money. Quid non perunia potest? for what will not money do? It is my man (saith another) I will spare him in respect of his service, est vir palliatus: for a cloak is good for the rain. It is my tenant (saith another) I must forbear him because I am his Landlord: for he had need of an easy rate that pays an hard rent. This may well be said to be a Favour: for such as are thus set at a low rate in the subsidy, are the less subject to privy seals, to military munition, to multiplicine of charges, & therefore amongst the Scythians he was accounted the happiest man that had the best friends as Lucian reporteth thereof: came the proverb, ubi amici ibi opes, where there are friends there are riches; yet this is called a Favour but abusively as Christ was called sin: for that cannot be deemed gracious which occasioneth a double disgrace both in the sessor and the receptor. That may be said of the sessor which Nehemiah said of such persons, that which you do is not good; Neh. 5. 9 for according to the proverb, you do but cut large thongs of other men's leather, such as these which can frankly effuse an other man's goods as the wasteful steward did, Math. 16. for their own pleasures, if they were to do good with their own goods they would be as near as Naball was, loath to part from a penny; if you will afford a favour where you affect, you should do well to effect it with your own: for these are Reipublicae Bona and therefore this doing is not worth gramercy, seeing it is rather to be deemed a fault then a favour. Those which are thus taxed with Favour it is but an eclipse to their credits by exposing themselves to all opprobry: for flesh and blood cannot brook to see such as have wealth and possessions like Dives, that look to be called Rabbi with obsequious congees, and to have the highest places with the proud pharisees, that such as these should pay no more than the Publican, towards public charges, and such as these are no better than Impostors to their prince: for he that is rated most according to his portion is a better subject to his prince then such an one as exceeds him in common sessements and yet is taxed far under his substance, as the mite of the poor widow was far better to the treasury than the offerings of the rich. As those which are taxed with favour, it is perceived by a kind of substraction in taking somewhat from assessments without equality, so such as are rated upon displeasure, as the stone is said to grow per additamentum by a kind of adding to, so that will appear by a kind of Addition or putting to more with in equality, which may be apparently discerned upon these or such like occasions. He hath set up his trade (saith one) in the town to hinder me, I will now help him forward in this, figulus figulum odit: for it is a common thing to see how one mechanic will malign another. He would not give (saith another) to such a voluntary charge when he was moved; I will now meet with him in this: for he which is in office can do much ex officio, under colour of his office, if he feareth not confusion of face. He would not do me such a pleasure (saith another) when I had occasion to use him, I will now remember him in this: I have a way (saith jesabel) when she could not have her will another way. He hath done me much injury (saith another) by suits and speeches; I will now somewhat requite him in this: for private grudges are easily protected under public business. He is very thrifty in the world (saith another) I will now crop his living a little in this, as the Egyptians did oppress the Israelites with burdens, because they did multiply and increase. This may well be said to be a Displeasure: for unius compendium alterius dispendium, that which the other of Favour doth prevent, this of Displeasure must undergo, in extremities Simon must needs bear the cross. It is too odious in this age to see how such as dare not play the lion, will play the Fox, and when they can no way quite themselves in their own matters, they will cloak it sub officio, under their office, or pretence of some legal or regal business; and because this shall not seem to be a paradox, I refer you to scriptural instances for proof. When the Rulers had a spite against Daniel because he was seconded by the king, they could no way tell how to be revenged, but by soliciting the king to make a decree, that by colour thereof, they might work their wills upon good Daniel. When Haman did malice Mordecai because he would not move his hat, he durst not openly be revenged of him, but by suggesting the king to write letters, that under pretext thereof, he might have his mind of good Mordecai. It is so general a note in the nature of man, that such as have their minds cauterized with malice, care not with what weapons they fight, so they may have their wills. These kind of Sessors should consider this saying, posse & nolle nobile, it is the part of a wiseman sometime to sequester his will from his power, and in some cases not to do, what he might do, is held for a true type of nobility; this were a good course to kirbe in men of these conditions, that in their taxations they deal not as their wills and affections carry them, but as Cicero saith, quid lex & religio cogat, what law and religion compel them, and to do what is meet to be done, and not that which they may do: for who knows not what a man in office may do pretextu officij by colour of his office, where there is no care or conscience in the execution of it? The Philosopher saith, iniquus est qui invidet aut favet, that he is a wicked person that doth envy or favour especially in public cases where there ought to be some proportion in equality without respect of partiality: therefore Sessors should do well to observe what a great reproach it is to be reputed partial, it is to their names far worse them a mite to the cheese, or a moth to the cloth; and who would be branded for bad dealing, either with the black coal as a mark of infamy to the world, or by casting of the black stone (in sign of ignominy) into the water, as it had wont to be an ancient custom amongst the heathens, to excuse or accuse men by casting of white and black stones into the water, which Ovid reporteth, Mos erat antiquis, niveis, atrisque lapillis, his damnare rees, illis absoluere culpa. Metamorph. lib. 15. Such Sessors which seek to revenge their private wrongs or wills under public business, should fear by following the former precedents, lest they incur the like punishments. If your Statutes punish those which use false weights & measures to deceive others, God will not spare those which use false and unequal rates to injure others, and if jurors are bound by oath to present such as use false weights, all men are bound by allegiance to discover such as make false rates: for by the civil law, peccata nocentium expedit esse nota, it is deemed a sin to conceal any sinister dealings. Chap. 12. What persons are liable and aught to be taxed towards common Impositions and Charges. ALL persons of ability as well subsidy men as others cohabiting within any city, town, village, etc. are to be taxed towards common impositions and charges. Charges are said to be a burden, and we are taught to bear one another's burden: for a burden being borne by many, though it be heavy, it will seem light, according to the old saying, many hands make light work. It is noted amongst swine, that one hog will succour an other that is baited, then amongst Christians one man ought to help another that is burdened. It is the nature of dogs in fight, not to rescue, but to fall upon him that is beaten: men do not differ from dogs, if they will not relieve him that is under a burden, and if a good man will be merciful to his beast, he is worse than a beast that will not be merciful to his brother. It is reported of that godly governor Nehemiah, how in a common wealth cause, to animate others, he made himself the first example; Even I (saith he) do it, Nehem. 5. 10. the magistrate is called Magistratus, either of magis & stratus, because he is of more dignity and authority than others; or of magis & status, because he is of greater state and ability then others: and therefore such as be Magistrates will rather addere then adimere, that is, they will be as ready to conjoin as to enjoin any charge; for the office cannot privilege any from expense, but as the Poet saith, Si quaratur honos non fugiatur onus, if any will get honour by his office, he must not eschew the burden: and such as are ready to command and will not commute with others, est onus non honos, as one saith, it is chargeable but not honourable: for as Peter said to Christ, Master pity thyself, so it will be reported of these, they are of Peter's mind, they will pity themselves though they oppress others, but by reason of authority they will not put their necks to it, as it was said of the great men of jerusalem, Nehem. 3. 5. nay they will not put so much as their finger to it, as it was noted in the Scribes and pharisees, Math. 23. 4. It is observed in the Priests & Levites that in these common charges they were precedents to the common people: for they are first placed to commend their forwardness as you may read in Neh. 3. 1. which is a good memento to all ministers of the word: for a minister is so called à ministrando of ministering, to show that there is required as well exhibition with the hand, as exhortation with the tongue, which S. Gregory noteth when he saith qui alios ad bene operandum excitat ad bene agendum seipsum ligat: he that exciteth others to welldooing doth bind himself to the like, otherwise as Cato saith, turpe est doctori it is a shameful thing to the teacher if his deeds reprove his doctrine, as it was in the Priest and Levit who could show others the way, & yet themselves did shun the way when they should compassionate the wounded man. Thus when the magistrate doth prodesse aswell as praesse and the minister dare as well as fari, it must needs be a great encouragement to the common sort to follow: for similitude and example do move much, faith Cicero, & S. Austin saith that examples are as sermons to the vulgar people, and therefore as many horses which travel together go more willingly in the way, so many men participating together, pay the more cheerfully their charges. There be some which under colour of office do challenge a kind of immunity from common charges: for it is a common practice of Constables in some places in respect of their pains to save their purses. In taking of pains they do but their office, the very word officium doth signify duty, to teach such as are in office to do their duties, which cannot be without pains. This duty and pains is required by the laws of god & man. The word of God commandeth every one that is in office to be diligent therein, hereof it is written, let him that hath an office wait of it, Rom. 12. 7. and therefore it is observed in such officers as fear God that they would perform their duties with all sedulity even for conscience sake without commodity, they deemed it so audible to save by their office. Neh. 5. 15. The laws of men do not only compel Constables to be diligent & attendant in the execution of their office, as appears in the Statutes made in the 33. Hen. 8. cap. 10. 37. Hen. 8. cap. 8. and in divers others, but there is inflicted punishments upon Constables for negligence in their office, in some cases, with the loss of five pounds, 14. Eliz. 5. in other cases with the loss of twenty pounds. 23. Hen. 6. cap. 14, yea and in some cases with the loss of all their goods. 11. Hen. 4. cap. 12. so that pains is urged as a thing penal. If we should reason a pari by comparing the Constable's pains with others that are in office, if you consider the office of overseers for the poor, they take triple pains to the constables and neglect their own private business for a public benefit, and yet they are contributors as well as others, and shall Constables be paid for their pains? de similibus simile debet esse judicium, I can see no reason for it in equity or equality. If we should respect the loss of their time, why? in doing of their duties they do redeem the time, when in their idle pastimes and sports they do but misspend the time, and seeing as Plato saith, Nascimur pro patria, how can they better improve their time then for the common good of their country, whereunto we ought to dedicate our pains, purses, and persons if occasion constraineth? In Cities and in great towns where there are many Constables, their pains are the lesser, but their save are the greater. In a levy of twenty pounds, if Constables may be suffered to reserve their own payments, how soon may they save above thirty shillings according to ordinary rates, which is unreasonable? considering it far exceedeth princely allowance: for the Constable or other officer in subcoliecting of the subsidy hath but two pence in the pound allowed him, and shall the Constables save above eighteen pence in the pound for the collection of all other common charges? nominatim aliquos referre possum: I fear there be too too many, I will not malign them, but God amend them. If you search all the statutes you shall not find (unless it be in the subcollection of the subsidy) that constables are to make a profit of their pains: for than it were rather an occupation than an office; and therefore this kind of saving is not to be suffered in a common wealth: for it is condemned in the scriptures by an argument drawn à maiori ad minue from the greater to the lesser in this sort; such as were covetous were not to be called to office by the word of god Exod, 18. 21. but these which save their own charges under colour of their office are covetous, ergo etc. This underhand saving may by circumstance be condemned by our positive laws, in this manner. Saving is secret kind of getting, he that secretly getteth by sinister means is no better than a thief, and therefore if he be deemed a fellow by our laws which taketh above five shillings from a private person what shall we term these that defraud the Commonwealth of so much money in a public charge? It makes me remember that pretty allusion of M. Cato sitting to this purpose, fures tenues the lesser thieves (saith he) are restrained with shackells & links of iron about their legs, but the greater thieves, do gestare in colo Catenas aureas, jet up and down with chains of gold about their necks, and costly induments upon their body. I pray god these kind of saviours be not such, if they be they are no better than caterpillars to a commonwealth. There be others that plead a privilege from common charges; because they are out of the Subsidy book; if they be of any competent ability, this is rather a reason of some emphasis to make them capable of other charges: for seeing they neither pay subsidy, or find armour as others do which are in the subsidy, they may the better contribute to other charges. Who knows not that many are spared out of the subsidy for many respects and yet they are (or aught to be) liable to the charge of purvey for the prince, provision for the poor, impositions of a town? the widow gave her mite, aswell as others that gave more, he liveth like a hog that doth no good while he liveth, nay as Seneca saith, Non vivit qui nemini vivit he liveth not at all, that liveth for none but himself. He that will have the rose must away aswell with the prick as the savour, the philosopher could say qui sentit commodum debet sentire onus, he that receiveth profit must not refuse expense: for such as cohabit together to reap a benefit, must be coadjutors together for ease of a burden, otherwise they deserve not the name of a neighbour, but are fit to be secluded from human society. FINIS.