AN ESSAY UPON THE Excising of Malt: AS ALSO, The Present CASE of TALLIES considered.  
By A. BURNABY, of the Middle-Temple.  
LONDON, Printed for the AUTHOR, 1696.   

AN ESSAY UPON THE Excising of Malt, etc.  
THE Gentleman that Wrote an Essay in the year 1695, upon Ways and Means of Supplying the War, made the following just Observation, That in the Course of this War we are Engaged in with France, nothing seems more to hurt our Affairs than an Opinion, which from year to year has been entertained among some People of Authority, That the War could not last; which they were brought into by a Vanity, natural to our Nation, of over-rating our own Strength, and undervaluing that of our Enemies.  
I think 'tis now too evident, that this Opinion has prevailed to our prejudice; otherwise those Expedients of raising of Money by Fonds of Interest, had surely, not been so often repeated as they have been, (had we had but the least Apprehension of the Continuance of the War) and had not taken up a firm Belief, that every year would put an end to it. And tho', these former Expedients (as the same Author well observes) may be proper to answer a short and single Necessity, yet, perhaps, they will hardly appear to be the proper Ways and Means to carry on a Great, and Long War.  
Let us therefore, but consider our present Circumstances, and the many Inconveniencies we have run ourselves into by some of the former Ways of Raising Money, and we shall soon find them, to be the chief Occasion of all our present Wants: But, perhaps, 'tis prudence at this time to conceal our Weakness as much as we can, and the best way to do it, is the application of a speedy Remedy. Give me leave to ask a Question; What Fond can now be found out, that His Majesty can afford to pay 40 l. per Cent. for the advance of Moneys? (for such is our present Case) And 'tis much to be suspected, if such an Overture were made, whether it would be accepted of at this time. At first sight it may seem very monstrous, That that Government, that was supplied the last year, and several others before, with what Money they pleased, at 7, 8, and 9 l. per Cent. cannot in all probability be now able to have present Money advanced, under 40 l. per Cent. Nay, it is much to be feared, not on any Terms whatsoever: But when we reflect on the Case of those that have already advanced their Moneys on Fonds, and have received Tallies for the same, then, perhaps, neither the Question, nor Suggestion, will appear wholly destitute of Reason, if we consider that there has not been one of these Fonds, but there has been Tallies from each of them, daily chaffered away at no less than 30, 35, and 40 l. per Cent. nay, some have been parted withal at a greater loss. I say, how then can it be hoped that Money can be advanced on any Fond whatsoever, (when all Fonds are supposed to be equally secure, the only difference, being the length of time, when the Lender's are to be repaid again) unless on the like, or greater Advantages. And again should the Government make such an Offer, (which cannot be posed it will) it might give the People cause to suspect some mighty deficiency, insomuch that there would, in all probability, be very little advanced, if any. All this, and a great deal more, is now too visible, the advancing Moneys on Fonds at Interest, has brought this Nation to: But, perhaps, I have said too much on this Head already.  
The Cause is also plain, we have run the Nation into a great Debt, by advancing our Money on Interest, (merely upon an Opinion that the War would not last) and the public Faith is now almost exhausted; for 'tis evident, the Expense of a great, and long War, thus supplied with Money, must in process of time, be greatly impoverished; and like a Ship in a Storm, where there is manifest danger, tho' all that are in her, are Friends, and in one common Interest, yet every particular Person, scruples not to run the hazard of the whole, to save himself; The Application is plain, when the People once apprehend such a Storm in a Government, every Man that before was bound in the Common Interest, will leave it, and look to himself and Family; and most certainly, the want of Money, (which now is become almost to bare proportion with every thing, nay, is almost every thing) will bring a People to it, if speedy Course be not taken to prevent it.  
As nothing is a greater sign of a Nations poverty, than where Usury is predominant; so nothing is a surer sign of Destruction, if a timely stop be not put to it; which is too plain, is too much in use in this Nation at this time; for as anciently, Governments have Consulted their Oracles, it's come to that pass now, that scarce the Public, or Private, can do any thing, without first consulting, and having recourse to the Usurer, and his Coffers; an idle and detestable way of employing Money, to the great prejudice of all Trade, and Industry; and if this buying and selling of Tallies (which is our Usurers present Employment) be not prevented; 'tis to be feared, there will be but very little Money found, to Lend the Government, and, perhaps, may do much greater damage, then can be at present easily discerned.  
Before I proceed any further, I humbly propose, that the buying and selling of Tallies, be made Usury by Act of Parliament, unless it be on the very same Terms the Parties had them from the Government; that is, that the Sellers shall not dispose of their Tallies for less than they paid the Government for them; for 'tis not reasonable either, to debar the Subjects from disposing of their Rights at pleasure, because, necessity may oblige them to part with them, and entirely to hinder the disposing of them, to one another, were yet to make them less valuable, for that the Property cannot be assigned to answer any Emergency that may possibly happen. And unless the Government do raise the Credit of Tallies, by preventing them from being subject to such Usurious practice, (either by this, or some other way, as in the Wisdom of the Parliament shall seem most meet) 'tis to be feared, the Government, will not very easily be supplied with present Money.  

Of Assessments, or Taxes.  
Surely, before any Tax be Levied, some Things are to be considered; as, First, Whether it be Universal; Secondly, Whether Equal; Thirdly, The Charge of Collecting; Fourthly, That the Collection be not attended with too much Trouble to those that are the Contributors; Fifthly, A near Estimate how much 'twill raise aught to be known; and, Sixthly, The Time known when the whole Tax shall be brought into the Exchequer.  
I say, surely these Things are of absolute necessity to be Considered, before any Tax be Levied, which seems to me, not only to be the true Properties of an Equal and Just Tax, but that no Tax can be Equal or Just, without being possessed of a great part of the Properties beforenamed (I mean such a Tax, as can be hoped will raise any Thing considerable; 'tis not impossible, Taxes of small Produce, may not have all these Properties, yet be Equal too,) as is hoped, will appear from these following Reasons.  

First, Whether it be Universal.  
For unless it be, 'twill hardly raise sufficient to answer a great Expense, and a long War, without a great Oppression; for a great Sum from a great Number of Persons, will naturally be supposed to come more easy from them, and the Burden be less felt, than from a few.   

Secondly, Whether it be Equal.  
Every Man charged with the like Sum surely, is not sufficient alone to make a Tax equal, for Respect must be had to the Conditions of every Person, and according to their several Substances, that they be charged; that every Person may bear the common Burden (which, let it be never so equally disposed, will be yet thought burdensome) with Cheerfulness, and with one Mind, to Vindicate our Common Safety. And Encouragement ought to be given, by the equal Levying of our Taxes, that every Man may, to the utmost drop of his Blood, and Substance, defend his Liberty and Property; And indeed, who would not? rather than be under the Tyranny of a French Government. The present miserable Case of our Fellow-Creatures under that Government, is sufficient, to move us to all that is said before: But no doubt, regard must be had, that the Unequalness of our Taxes, do not amount to the unjust Demands and Exactions of our Enemies: For if they should, the Difference would be thought but little, whether a Man be Oppressed by one Government, or another; that is, that we give not any just cause of Complaint to the disaffected People in England, who would gladly embrace an opportunity to improve the least Inequality in our Taxes, to answer the mighty unjust Ones of the French. And in a mixed Government, unless every Man be left destitute of cause of Complaint, it can never be hoped, the People should be all of one Mind; which is absolutely necessary that they should, to make a People in love (at least to be cheerful and content) with a long, and expensive War: And surely, no Man can have cause of Complaint, if he stands upon an equal foot with his Neighbour. There is also, another sort of Equality necessary in a Tax: Which is, That the Law ought to take due care and regard, that none by their Craft or Cunning, shall be able to escape, or defraud His Majesty, of the least part thereof; otherwise, the People will not be of equal footing, altho', the Tax in itself be never so equally disposed, as too plainly appears in the Revenues of Excise, not to mention the other Taxes that are attended with the like Misfortune: And upon a strict Examination, perhaps, it may appear, that not any Tax that has yet been proposed, hath been entirely free from that Inconvenience: Where the Advantages some Brewers have of others, (in escaping the Payment of the Duty) almost destroys a great number of the Trade; the which Causes not little Trouble to the Commissioners of that Revenue, and is no small Oppression to the Subjects in general, and more particularly to the Trade itself; besides, the great Loss and Disappointments to His Majesty.   

Thirdly, That the Collection of it ought to be considered.  
For if the Charge be very great in the Collection, His Majesty might almost as well pay Interest for Money; the Difference would not be very great.   

Fourthly, That the Collection be not attended with much Trouble to those that are to pay the Tax.  
Perhaps, this was the chiefest Complaint made of the Hearth-Money, and the chiefest Cause likewise, that that Tax was laid aside: For perhaps, if a small Regulation in the Assessing and Collecting of that Duty, had been made, upon a narrower Inspection, that Tax will not be found to be so very unreasonable, as some have rashly concluded; for whatever Tax is attended with this sort of Trouble, will always cause great Murmur, especially in the poorer sort of People; Who were those that chief complained against the Hearth-Money. For when People part with their Moneys, especially the poorer sort, they are ready to find fault, and murmur, on the least Occasion; therefore, regard aught to be had, to avoid as much of that sort of Trouble, as possible may be; tho' to give no Trouble at all of this kind, is not, perhaps, possible.   

Fifthly, A near Estimate how much 'twill raise, aught to be known.  
The Parliament has found by Experience, the Trouble they have had in Levying a Fresh or New Tax, to make good the Deficiency of an Old one: The King has found the Disappointments, and the Effects of it. The Collectors of those Taxes, the Trouble of them, and the People are always sure to pay them with more Regret, than the Old one, though, perhaps, they did not amount to above a Fifth part so much. And, in my humble Opinion, 'tis an Error on the right side, If the Tax surmount the Sum it's given for.   

Sixthly, The Time known, when the whole shall be brought into the Exchequer,  
Is of absolute necessity; if it were for no other Reason, than that the Lords Commissioners of His Majesty's Treasury, might dispose Matters according to the Income of His Majesty's Revenues and Taxes; for neither they, nor those that are to receive Moneys thereout, do find it no little Inconvenience, by the Revenues and Taxes not coming in at the time expected: And most certain it is, so much one Tax can be brought into the Exchequer sooner than another, so much the more preferable that Tax is; provided, it stands in Equality as to all other Considerations that ought to be had in laying on of Taxes.  
Now, the Tax that I am going to plead for, I humbly hope shall appear, to have all the Properties of a Tax as , and withal, the Advantage of producing two Millions of present Moneys, without paying the least Interest for it, and of coming into the Exchequer, much quicker than any hitherto: Besides, several other considerable Advantages, that shall appear in their proper places.  
I am not unsensible, that the very Tax I am here to plead for, has been before the Parliament already, and brought there by myself; but I have some Reason to believe, that notwithstanding it was not Agreed to the last Sessions, it may not be an Unwelcome Guest in this. Therefore,    

It is humbly proposed, That Sevenpences Halfpenny per Bushel be laid upon all Malt made, and to be made, to be paid by the Maker thereof Monthly, and the Duty, to be received by the Maltsters from their Customers before they deliver their Malt; so that the Credit they give may be the same, and not other, than now it is: Besides, the Brewer, Retailer, or private Person, that cannot pay the Duty down, is not a fit Person to be trusted with the Commodity; and thereby, in some measure, the Maltster will be the better able to judge, who is, or who is not fit to be trusted with his Commodity. And thereby may likewise, possibly, be avoided, the contracting of a great many bad Debts, which has been the chiefest Destruction of most Dealers that have failed in the World.  

First then, That this Tax is Universal.  
The very Name is sufficient, to prove it to be of Universal Use in England, for every Person knows what use is made of that Grain; which is a sufficient Argument for my Purpose: therefore I need not trouble myself more on this Head; being what proves itself, without calling to its Aid, the help of either Logic, or Rhetoric; under one of which, most Fallacies are couched. I will only add, That not an Instance can be given of one single Family in England, that subsists without the use of that Grain; and Custom has so long prevailed, that 'tis even Monstrous now to suppose, that the Use of this Grain could be laid aside in England, on almost any Terms whatsoever.   

Secondly, That this Tax is Equal.  
As I said before, every Person being charged with the like Sum, surely, is not sufficient alone to make a Tax equal. Therefore this Tax, which will effect every Person, though not with the like Sum, but proportioned to every Person's Circumstances, is equal. As thus: (viz.) Men of great Estates and Figure, are for the most part attended with a Family and a numerous Train of all kind of Servants proportionable; Men of less Figure, with less, and so of the meanest Person. And this Grain being of Universal Use in this Nation, and of absolute Necessity, proves plainly, that none can escape contributing towards this Tax; therefore, every Man will stand on an equal foot with his Neighbour; and none will have the least cause to Complain or Grumble. He that consumes little, will have but little to pay. And as it is in every Person's Power to charge himself with this Tax; as it pleaseth himself, so it is undeniably Equal: But there's a more than common Equality, that attends this Tax: For every Man is his own Carver, consequently, every Man taxes himself, or rather, is a Liberal Contributor (without the least Compulsion) towards the Defending his Country, Liberty, and Property, from the Ravenous Insults of a Foreign Power. Surely, I need say no more (though much more might be said) to convince all Mankind, that nothing can be more equal, and am fully satisfied, in my own Thoughts at least, if the rest of the Common Burden were so equally disposed, as it will be by this Tax, there would soon appear in the People of England, an Unusual Cheerfulness! And that mighty Monarch of France, seeing such New Veins of vast and durable Treasures opened at the beginning of the next Session of Parliament, 'tis more than probable, in stead of Taking, we might Give, a Peace, and would soon give him just cause to suspect his imagined Greatness. But whilst he sees us Irregular in disposing the common Burden, he will be vain enough, to think of himself, as he has these Eight Years past: For he knows too well, that War, and every Thing else, at this time, is brought to bear proportion with Money.   

Thirdly, The Charge of Collecting it.  
If I should say, The Collecting of it would cost nothing, I don't doubt but I should be thought a Madman: But since 'tis out, (though for particular Reasons to myself, and with designed Advantages to His Majesty, I had once Thoughts to withhold it) I do boldly affirm, it shall cost neither His Majesty nor the Subject any thing; but shall be an Advantage to both; for which purpose, I must prove to this Honourable House, That the Frauds of Brewers amount to, at least, 320000 l. per Annum, and that this Excising of Malt will prevent those Frauds; and I don't doubt, 320000 l. per Annum, will be thought much too great for the Charge of Collecting such a Tax; but, perhaps, 50000 l. per Annum, may serve turn, considering the Excise-Officers, with little Additions, may serve both Purposes: And also, thàt 'tis absolutely necessary, that both Duties, should come under the Consideration of one sort of Managers; the which, in its proper place, I shall endeavour to make more plainly appear: But that this Proof (which will be long) may not too much divert the Reader from the Assertion beforementioned, I shall therefore, first, come to a Conclusion, and afterwards Prove it. Tho it be not a proper way of Arguing, to come to a Conclusion before Proof, yet in regard the Reader may carry all with him, it may the better be Excused.  
Admit then, that the present Frauds of Brewers do amount to 320000 l. per Annum; Admit likewise, the Excising of all Malt will prevent those Frauds, and also admit, that 50000 l. per Annum, considering that it will fall under the Consideration of the Excise Officers, will answer the Charge of Collecting it: Admit likewise, that it is of absolute necessity that this and the present Duty of Excise be under the Consideration of one sort of People; I say, admit all this, and then it will appear, that this Tax will be Collected not only without Charge, but there will also accrue the advantage of 270000 l. per Annum, to the King, and I say, to the Subject too; the which, when I make it appear, that these Frauds are a greater prejudice to the Subject, than to the King, will be admitted as a sufficient proof also. These Frauds of Brewers have been a growing Evil ever since the first Institution of that Tax, as appears plainly, by the Charging of that Revenue from time to time with Additional Duties, which never answered the End, as the Commissioners of that Revenue can well tell; nay, so far it has been from answering, that when it came to be heavy loaded, that is, when it came to be almost Charged double, the Additional half; did not produce a third part, which is a plain Demonstration, the Evil grew proportionable as the Advantages risen, and as it increased, gave still greater Encouragements to Frauds; which will more evidently appear by the rising and falling of that Revenue, according to the several Additional Duties laid on it, which will be too tedious to insert here.  
All which was occasioned by means of these Frauds, for the Brewer's having a double advantage, especially at this time, (the Duty being almost double to what it has been) puts them upon all the Contrivances of Fraud's imaginable; To prove which Assertion, it's but looking back to former years, and comparing them with the latter: As when the Excise was at 2 s. 6 d. per Barrel Strong, and 6 d. per Barrel Small, it did amount to about 680334 l. per Annum; Now at 4 s. 9 d. per Barrel Strong, and 1 s. 3 d. per Barrel Small, does amount to about 900000 l. per An. according to the Additional Duty, (which appears to be almost double) the Excise ought to come to at least 1330000; according to this Computation it comes short 430000 l. To go on with the Proof effectually, suppose an Allowance of 30000 l. per Annum be made, for the Humour of the Town as well as the Country, running more of late upon very strong or double Alice, than formerly: Suppose likewise, an Allowance of 20000 l. per Annum, be made for the Declension of the Brewing Trade of late years, tho' I should think it not very great task to prove, were it necessary, that that Trade of late years is not in the least declined, but on the contrary, much advanced. But I shall have room to make large Allowances; therefore, lest that Objection should arise, that also is made hereout; Suppose likewise, an Allowance of 10000 l. per Annum, be made, in the stead of the Excise on the Retailers of Coffee, which is more than ever was received by that Duty; When the Excise did amount to 680334 l. per Annum, that Duty helped to make up the aforesaid Sum, which at this time is on the Berry, and the Duty received at the Customhouse. Suppose likewise, the Distillery be the same now as then, according to the Additional Duty on it, tho' in fact it is considerably advanced even according to the Additional Duty. Suppose, an Allowance also of 100000 l. per Annum, be made, for the Importation of Brandy, which also helped to make the aforesaid Sum of 680334 l. obstructed at this time, by means of the present War: All these Deductions amount to but 160000 l. per An. which deducted from 430000 l. there will still remain 270000 l. 'Tis to be supposed, that (even when the Excise was but 2 s. 6 d. per Barrel Strong, and 6 d. per Barrel Small) the practice of Frauds were not wholly laid aside; but suppose, an Allowance be made, for the then supposed Frauds, of 50000 l. per Annum, (though upon a nicer Examination, there would be good reason to suspect, twice that Sum did not serve their turns) than the Brewer's Frauds will amount to 320000 l. per Annum, which is considerably above one third part of that present Revenue. There might be much more said to swell the aforesaid 320000 l. per Annum to a much greater Sum, but it is to be feared that even that's much too great to be well spared at this time; and, perhaps, it will be morally impossible to Rectify that great Abuse, unless by Levying such a Tax as I am now Pleading for.  
To make the Argument yet stronger, and to Answer every particular, I must show, wherein, in my humble Opinion, the Frauds of Brewers are prejudicial to the King, to the Subjects in general, and, more particularly, to the Trade itself.  

First, These Frauds are a Disappointment to the King, by reason that thereby the Excise does not answer the Sum it was given for; consequently, the Fond to the Lender's of Money is not so good or large, as if it did fully answer.   

Secondly, They are prejudicial to the Public in general, by reason that if the Brewers paid for all they Brewed, (as in Reason they ought) the less Taxes would serve turn, consequently, are prejudicial to the Subject.   

Thirdly, These Frauds, are more particularly prejudicial to the Brewing Trade; Every Person that knows the Brewing Trade, knows the greater the Trade, the greater opportunity they have to Defraud, insomuch, that the very small Brewers can scarce defraud any, the great Brewers having such advantage, do sell Stronger or Better Drink, more Measure and Cheaper, than the lesser ones can, who by reason of the want of such great Trades, have not such great advantages by Frauds; The lesser Brewers by this means, cannot be supposed to have any Customers that can make good Payments for what they buy of them, for if they could, no doubt they would apply themselves to the great Brewers, where they will receive such visible advantages, different from what the l●sser Brewers can afford them, so that what few good Customers the lesser Brewers can be supposed to have, they get nothing by, perhaps lose. Since then, the only Customers the Lesser Brewers have, that they can hope to get by, are bad, it may be concluded such an Employment must end in destruction, unless timely relieved from those Inconveniencies. It will not be denied, I presume, that what has been said before, has sufficiently made appear, that the preventing of these Frauds will prove equally advantageous to the King and Subject, and more particularly to the Trade itself. And there will also this Consequence necessarily follow, the Public will be yet further prejudiced, if these Frauds are not prevented, which will be obliged to bear some Tax levied on them, to make good such deficiency, as may accrue therefrom.  
Now, I hope, I have fully proved, that this Tax shall not only be Collected without Expense, but on the contrary, the Collection of it will be happily attended with a considerable Advantage (nothing less than 270,000 l. per Annum) both to the King and Subject, which I presume, is not an unwelcome Guest at this time, when our Occasions too visibly call upon us to be good Husbands. There indeed wants one thing to complete the proof (viz.) that the Excising of Malt, will prevent the Frauds of Brewers. The proof of which, will likewise be plain, if we consider, whoever knows the least of the Brewing Trade, cannot be ignorant what quantities of Drink the Brewer must make from his Malt, to be a Gainer by it, (and it is to be supposed they will hardly Brew without Gain) and by the Levying of such a Tax as this, all the Malt the Brewer's use must necessarily be known, (according to a Scheme of Practice that shall be produced when required) consequently, the Brewers cannot defraud any, but it will be known likewise; that is, they cannot defraud any thing considerable, but that it will be known, little Matters are not worth looking after; however, there may be Remedies found out for them also, if this take effect.    

Fourthly, That the Collection be not attended with too much trouble to those that are the Contributors.  
Let us consider, What sort of People they are that make Malt? And shall we not find them to bear much about the same Reputation or Character in the World, as the Brewers do? And both are inferior to the Merchant. Then let us but consider also, what trouble both the Merchants and Brewers have? The one in the Customs, and the other in the Excise? and we shall find that either of them, especially the Merchant, to have triple the trouble that the Maltster will have by this Tax; for as by Comparison the difference in the value of things are made known to us, so by the like Parity, the difference in the trouble of things will be made known to us likewise: The Maltsters Kilnes, in which they make their Malt, are in their Outhouses, and are no ways adjoining to their Dwelling-Houses, are very tedious in the Working of a Kilne, and they work only in the Winter Season; So that the Inspection of Officers, need not be so often repeated, or so troublesome to them by much, as they are to the Brewers, who are much more nimble; as also, their Brew-houses, are for the most part joined to their Dwelling-houses, through which Officers do pass and repass daily, and also do make Searches both day and night throughout their their Houses, otherwise, there would be but little of that Revenue come to the King's Share; and the Entries of Maltsters would not be attended with half so much trouble, as those of the Brewers are, for that they will not have occasion to make their Entries so often, and that but in the Winter Season either. Let us see, what trouble our best Merchants have in their Businesses? and we shall find them to have twice the trouble of either of them; As thus, all Merchants make their Entries upon the Exporting of their Goods, then again other Entries at their Importing of their Returns, and if their Goods be such as pay an Additional Duty, they must besides their Entry, be at the trouble of Entering into Bond for their other Payment, and for getting Security also; Then after this, another trouble in the payment of that Money, and obtaining an Order for the getting up of their Bonds: And if any of these Goods be sent abroad, than a Transire must be taken out: All which are ten times more trouble than what our Maltsters will be put to: And, I hope, our Maltsters themselves will acknowledge Merchants to be their Superiors in Quality. I suppose, I need say no more, especially in this place, of the smallness of the trouble those People are like to incur on whom this Tax should be levied. Besides, none of this will fall on the poorer sort of People, who are for the most part, those that make the greatest noise, for the smallest Payments, the Maltsters being most, if not all of them, Rich Men.   

Fifthly, A near Estimate how much it will raise, aught to be known; As for Example, from the Excise of London a Computation may be made, what a Duty of 3 d. per Bushel upon all the Malt of England would produce, in this manner.  
There was Brewed in London, the year ending the 24th of June, 1689.1, 212, 550 Barrels of Strong Beer and Ale, and 827, 544 Barrels of Small Beer, so, of both sorts of Drink there was Brewed 2,040,094 Barrels. To the Strong Beer and Ale, there is allowed 3 Bushels to the Barrel, and to the Small, one Bushel; but much Small being Brewed from the Strong, it may be a reasonable medium to allow to both Drinks, one with another, two Bushels to the Barrel; at which rate to reckon by round numbers, there is used in London 4,000,000 of Bushels of Malt.  
The People of England, by the nearest Computations that can be made, are reckoned Seven Millions, of which London is accounted a Tenth; so that there may be in London 700,000 People; Divide the 4,000,000 Millions by 700,000, and there will be found to each Man 5 Bushels 7 tenths of a Bushel. But the Allowance of two Bushels to the Barrel being rather of the least, we may reasonably allow to each Man's Consumption six Bushels of Malt in a year, which would be 4,200,000 Bushels, which is about 3 Barrels a year, which to the Master of the People blended together, will be about a quart a day.  
So that if London, which is a Tenth of the People, consume 4,200,000 Bushels of Malt, the whole Kingdom, which are Seven Millions, may consume 42,000,000 Bushels, which at 3 d. per Bushel would produce 525,000 l. per Annum. If then, 3 d. per Bushel will produce 525,000 l. per Annum, 7 ½ d. will produce 1,312,100 l. per Annum.  
If we reflect on the Frauds of Brewers, which I have before made plainly appear to be very great, which cannot be supposed to have appeared in the Excise Office; and the great quantities of Stout and Double Alice, and Stout and Double Beer, that are Brewed in almost all the Counties of England, London and Middlesex not exempted, which consume, 5 times the Malt in proportion to every Barrel of Common Ale and Beer, which the Common Brewer's Brew, from whose Brewing only the aforesaid Computation is made; And also, if we reflect on the great quantities of Malt Exported beyond the Seas, and likewise the great quantities that are daily used in the Distillery, neither of which being within the aforesaid Computation either: I say, when we reflect on all these several Ways of the Consumption of that sort of Grain, it cannot be imagined, but the aforesaid Sum of 1312,100 l. will by means thereof, be advanced too considerably above And Million and an half per Annum.   

Sixthly, The time known when the whole Tax shall be brought into the Exchequer.  
Every one that knows the Making of Malt, knows it cannot be made but in the Winter Season, nor is it fit for use, in less than three months after it is made, which is a plain Demonstration, that there must be a year and three months' Stock of present Malt in the Maltsters and Brewers hands; and it cannot be supposed, that they can exactly foretell what shall be consumed the ensuing year; besides, the Brewers can inform you, they very often use Malt of two years old; so that from this, it may reasonably be presumed, that the present Malt in the Maltsters and Brewer's hands, will amount at 7 ½ d. per Bushel, to Two Millions of Money, at least; and the next years make (which must be all made before the end of May next) will produce One Million and an half more; and so consequenty, in little more than seven months, will produce Three Millions and an half.  
It will hardly be denied, I presume, that what has been said before, has made this Tax appear, to have all the Properties of a Tax as , with these different Advantages from other Taxes; (viz.) Of producing Two Millions of present Money, without paying the least Interest for it; Secondly, Of coming into the Exchequer much quicker than any Tax that has yet been proposed, by which this Tax is more preferable, than any other by 5 l. per Cent. according to the Rate His Majesty has paid for Moneys hitherto, which is to be feared His Majesty cannot reasonably expect to have on easier Terms this year; and it is to be feared likewise, that this year seems to want as great Supplies as any since the Revolution; Thirdly, The Levying of this Tax will prevent that mighty Abuse that at present attends the Brewing Trade, even to the preservation of a great number of Lesser Brewers, that have for these many years past struggled under that difficulty, and a Trade that the Government has received very large Supplies from; Fourthly, His Majesty will save 320,000 l. per Annum (by the preventing of those Fraud's ) from this proposed Tax. All which, I hope, are sufficient Inducements to have it complied withal.  
But, because, there scarce yet ever was any thing of this kind that had not its Enemies, though it were but for mere Argument-sake, therefore, I cannot hope this should escape Censure, were it even better than what I affirm it to be. Therefore, I take the Liberty of laying down, what I humbly conceive, are the most material, or probable Objections, that can be made to it.  
The Enemies to this Proposal, will be apt to make these four following Objections, which, according to my Apprehension, are all, that can probably be raised against it.    


OBJECTION I.  
It is not so equal as I would insinuate, by reason, the Tax will fall entirely on one sort of Grain, and consequently, on one sort of Land that bears such Grain.   

ANSWERED.  
The difference of affecting the Land or Grain, more by this Duty, than it is affected by that of the Excise on Beer and Ale, is only, It pays the Duty in one, when Malt, in the other, when that very Malt is made into Drink; and Malt is of little other Use, or, at least, it is not put to any other Use, than the making of Drink, in this Nation, (save what's used in the Distillery▪) Besides, there is this General Argument to back it, That the Seller always commands the Buyer, consequently, the Farmer and Maltster will get more than now they do; and so far it is from an Objection, (though, generally, 'tis thought of some moment) in my humble Opinion, that it is to be hoped (and, not without good Reason too) from that Consideration alone. That Malt will be one of the chiefest, and most advantageous Grain, the Farmers will employ themselves in; consequently, that Land will bear to the Landlord a greater Price.   

OBJECTION II.  
That at this time, what with the Alteration of the Coin, the great Expense of a great, and long War, Money is become so scarce, that few People can pay even the present Taxes, that are already on them; how then can it reasonably be supposed, so large a Sum, and so soon to be advanced, can be produced from so small a Number of People, that are (by this Tax) proposed to pay it?   

ANSWERED.  
All Men that are acquainted with the vast Credit the Maltsters and Brewers give, and have but made the least Observation of these two Employments, will easily agree with me, That there's not any one Trade in the Kingdom, has throve comparable to theirs; and the Maltster's not the least. It's obvious to all Mankind, that the Maltsters make vast Profit, who, for the most part, are, in the beginning, but a poorer sort of Husbandmen, and begin the Malt-Employment with, perhaps, not above 40 or 50 l. and many Instances could be given, that, in less than 20 Years, they have improved it to as many Thousands. If we reflect what vast Sums those Persons of both Employments have left behind them at their Deaths, (which is the surest way to know Trading People's Circumstances) and also, with how little a great many of them have begun the World with, we shall easily believe, that all the Merchants in London, were not able to supply the Government with what these two Employments could. Indeed, there are some few of the Brewers, that are not, perhaps, very rich; but the Maltsters are most, if not all, of them, exceeding well to pass; and very many of the Brewers also. I'll only instance one Thing of the Brewers, which will be sufficient to prove, that they have the Command of present Money. About the latter end of King James' Reign, when Money was as plentiful, perhaps, as ever it was known to be, if the Excise-Books were examined, it will be found, that very few Brewers were then less indebted to the Excise, than Seven Weeks, some (and a great many too) Ten, and a Dozen: (Note; By the way, a Brewer of but a moderate Trade, his Excise will come to, at least, 40 l. per Week; some there are, that comes to 200 l. per Week, and upwards.) And when the Government had the last Year pressing Occasions for Money, and the Excise also was double almost to what it was in the late King's Reign, truly, they could (when they came to be put to it) clear off in less than a Month all that they were in Arrears; that is, when the Government told them, they could nor would not give, for the future, such Credit; and at this time, not any of them, own above One Week's Excise, as I am very credibly informed, and believe to be true; besides, they give their Customers nothing less Credit (for all this) than what they had used to do. As to the Country Farmers, the Country Gentlemen can well tell, by the paying of their Rents, that they are not over-stocked with Moneys: And if we consider, that a great many Maltsters trade for 12 or 15000 l. a Year; and must pay ready Money for their Barley, since the Farmers are not able to give them Credit for it, and, for the most part, have a considerable Stock of Malt by them, and give likewise very great Credit to some Brewers; I say, if we consider, and weigh, all these Things, in my humble Opinion, 'tis sufficient to prove, that (in all probability) the Maltsters and the Brewers have present Money enough to answer this proposed Tax. Not that I think, either the Maltster or Brewer, will pay one Farthing of it, other than what Beer they consume in their own Families; but, on the contrary, will be Gainers thereby, and make the like Profit by the Moneys they lay out on the account of the Tax, as they do (in proportion) of the Money they lay out, on the account of the several other Materials they use in their Employments, for this to them is a fort of Material: Let the Parliament reckon how they please, they make no other Reckoning, than this,— So much Money laid out, (no matter on what, whether for the Tax, or for buying Malt, Coals, Hops, etc.) so much must come in, according to their accustomed Profits: One how or other, they will be sure to make their Profits or Gain, to come safe home, and answer its usual Return, with an Overplus: Always alleging to those to whom they sell their Goods, how heavy the Tax lies on them, therefore, they can't afford them under such a Price: It's a Plea likewise for the poorer sort, to those they own Money to: So that it serves them on all Occasions; as the Scarcity of the Coin, at present, does, a great many that would not have one Farthing the more, though it were never so plenty: For it's a Jest, to imagine any contributes towards a Tax, but he that consumes the Commodity on which the Tax is laid, as is visibly seen by all those, on whom any Tax whatsoever has been hitherto laid. Let us go no farther than the Duty laid on Pipes; (but, by the way, be pleased to call to mind, how those very People daily came in whole Shoals, humbly Petitioning, That their Miserable Condition might be taken into Consideration:) Every body, that buys of that Commodity, knows, that, besides the Duty added, they pay dearer by 6 d. per Gross than they did before; the Pipes shorter also, and the Credit they give is the same, and not other than before, (which is very little;) Workmanship and Clay the same, nay, perhaps, cheaper, under the old Plea, The Taxes lie so heavy upon them, they can't afford to give more: And yet they make the People pay 6 d. per Gross more. What other Reason can they give? but that they must make a Profit of the very Money that they lay out on the account of the Tax. By which, it appears plainly, they are Gainers by it: As also, it will appear, in the Answer to the next Objection, that our Brewers have been likewise considerable Gainers by all the Additional Duties that ever yet has been laid upon the Excise; and yet, perhaps, if the Parliament but once set about such a Matter, they are sure daily to be plagued with Petitions, and Reasons, and always they set forth their Poverty, and complain, how unable they are to undergo the Burden: But for what Reason, God knows, I am sure I cannot guests at it, unless, as People by Sleep receive Nourishment, and done't know of it, till they awake, and find themselves increased in Strength, and refreshed thereby. If it be out of Cunning, they make such a Sputter, 'tis on the same account Women quarrel with those they have a mind to be better acquainted with, that they may make sure of them.   

OBJECTION III.  
It will be a Hardship on the Brewers to pay this Malt-Duty of Sevenpences Halfpenny per Bushel, and the Excise-Duty too; especially, since the Excise is so high as 'tis at this present time.   

ANSWERED.  
The first Thing that seems necessary to make a full Answer to this Objection, is, To inquire, whether those Gentlemen have not paid as great a Duty to the Excise, as they will when this Duty is added. If so be it appears that they have, I suppose it will easily be agreed by every Body, that our present Occasions seem to want as great Supplies this Year, (if not greater) than any since the Revolution: Therefore, they have no Reason to complain, especially when it shall appear likewise, that they have always been Gainers by the Additional Duties, and, consequently, by this.  
For which purpose, let us see, what two Barrels and three Fourths of Strong Beer, or Ale, will amount to, at 6 s. 6 d. per Barrel; (two Barrels and three Fourths being the common Produce of a Quarter of Malt.) Let's see likewise, what two Barrels and three Fourth's will amount to, at 4 s. 9 d. per Barrel, which is the present Duty; the first will appear to be 17 s. 10 d. 2 q. the latter, 13 s. 00 d. 3 q. Now let us add to the latter, the present proposed Tax, of 7 d. 2 q. per Bushel, which is 5 s. per Quarter, makes 18 s. 00 d. 3 q. Deduct 17 s. 10 d. 2 q. then there will remain 2 d. 1 q. and this divided into two Barrels and three Fourths, will be very little above 3 q. per Barrel.  
I presume, they will have no cause to complain of this small difference, especially, when they consider, what a mighty Equality such a Tax will put upon their Trade, as appears, plain enough, by what is said before. Let us examine what Advantages these Gentlemen made, when the Additional Duties were laid on them; and then, I presume, it will appear, they will have less cause to complain.  
When the Duty was doubled, they paid 3 s. 3 d. more than before, for this 3 s. 3 d. they made most of their Customers advance in their Prices, from 16 s. and 16 s. 6 d. per Barrel, which were the usual Prices before, to 19 s. there's 2 s. 6 d. towards the Duty; then they made their Drink smaller by 3 s. per Barrel, which added, makes 5 s. 6 d. they all cut their Measures thereupon, for which, may reasonably be allowed 1 s. more, which added also, makes 6 s. 6 d. for the 3 s. 3 d.  
This was not all the Gain they made thereby, for when the Duty was taken off, not One, to Twenty, of their Customers, lowered their Prices. Much more might be said, that not only this, but all Trades, are sure to be Gainers, if any Duty be laid on the Commodity they sell; and the greater the Duty is laid, the greater their Profits. But what is said before, I presume, is sufficient to fully answer the Objection.  
Note: That Malt, Coals, etc. are at this present Time considerably cheaper, than when the Duty of Excise was doubled; and unless some Duty be laid on that Grain, (in all probability) 'twill fall so cheap, that the Farmers, Maltsters, and Brewers, will all of them be Losers, but more especially, the two first.   

OBJECTION IU.  
If neither the Maltsters, nor the Brewers, will bear this Tax, yet the Consumptioners will be unequally Charged; for those that brew their own Drink, will not be equally Charged, with those that buy their Drink of the Common Brewers.   

ANSWERED.  
Indeed, this Objection, at the first sight, seems to have some Reason in it, but that Reason is not Essential: For though there will be a Difference in the Contributions of the Consumptioners, yet the Difference is not made so by this Tax; for, by this Tax, they will not one pay more than another, because, 'tis an Universal, Equal, and Just Tax; (of which, enough is said before:) So that this Objection, in reality, relates nothing to the present proposed Tax, what e'er it may, to that of the Excise, on Beer, and Ale; But by the Acts of Parliaments, relating to those Matters, none ought to pay that Duty, but such as were supposed to make Profit by what they brewed; and the Duty was chief intended to come out of the several Profits of the Trading People; therefore a Difference is just, especially, if made so by an Authority too Great to be questioned, (at least, by me, or any private Person,) An Act of Parliament.  
All that can be said, to justify the Difference, in my humble Opinion, is this: The Generality that buy their Drink of the Common Brewers, (some few excepted,) are the Trading Part of the People, that live in great Towns, and have not the Conveniency of brewing their own Drink; and, as the Brewers get by them, they get by the Brewers, in the Commodities they sell them; which, perhaps, may make the Thing equal: However, they that will have the Conveniency of being supplied by the Common Brewers, must pay for it. The Nobility and Gentry, having no Employments of Traffic, cannot make the Thing equal with the others. Likewise, those who do brew their own Drink, are at the Expense of buying Utensils, and other Conveniencies. And considering also, all that is necessary to make a Person capable of Brewing, cannot be supposed to be in every Country Wench, so that what they get in the Shire, they may lose in the Hundred. Upon the whole Matter, whether the want of Judgement in the Employment, and Knowledge in the Materials, those Gentlemen that do brew their own Drink, might not be as Cheap furnished by the Brewers? is a Question, that I shall not consider at this time: But if it be true, then there will not be any Difference, notwithstanding the present Excise-Duty.    

But, that it is highly Just, and Reasonable, that a Malt-Duty be added, and that all private Families, and Strangers, aught to pay a Proportion towards such a Tax, will easily be Consented to, when we reflect on King Charles the Second his Consent, for taking away the Court of Wards, Purveyance, Preemption, etc. and then, we shall soon find how reasonable it is, that both Private Families and Strangers should contribute towards such a Duty? and indeed, unless they do, it cannot be said to be equal; for which purpose? let us see, with what disadvantages to the Prerogative of the Crown that King granted the Exchange? But, by the way, I shall first inform those that are most dissatisfied with this Proposal, what King James the First said to the then Prince of Wales, while in his time some Essays were made for the abolishing all those Royal Advantages. Son (said he) the yearly Revenues as are now offered in lieu of your Court of Wards, and other Tenors, may make you a Prince a little Richer, but if ever you accept them, you will much lessen your Greatness. Why did he say so? but because he well knew those things were notable Branches of the Royal Prerogative, from which the Crown received much of its Honours, Powers, and Dignities.  
The truth is, most of our Gentlemen at this time are of a new Generation, and feel not the Smart of those Grievances their Ancestors and their Tenants did, from all these things; therefore, know no more of them than what they have in the Histories of those times, and their own Speculation deduced from thence. But that they may be the better acquainted with the Advantages that they had by the Exchange, I will give some touches at a few of the Grievances, by which the rest may be judged, namely; The Denial of Dying Parents the Disposal of their own Children; The many Unhappy Marriages that too often attended young Heirs and Heiresses upon their becoming Wards. How were such Persons ofttimes drawn into Marriage before they were capable of making it an Act of their own Judgement and Affection? Yea, and what force was put upon others? Such as it seems, at least to me, as made their Marriages differ but very little from a Rape.  
I cannot but believe this Court of Wards was at first well intended, or surely so many Acts of Parliament could not have been made to confirm it, some whereof were so late as in King Henry the Eighth his time, but such woeful Corruption had crept into the Execution of them, as many of the Children of Noble and Worthy Parents were so disposed of, as could they have fore-seen it, nothing could surely have been a more Melancholy Representation. Again, what great Charges, Trouble and Hazard were the Lords Mesne put to by Assessments of Escuage and otherwise? How often the King's Tenants in Capite, and by Knight's Service, did the Escheators immediately Seize, not only the Lands of the greatest Nobility, Gentry, and Meaner Men, but the Stock and Cattle also on the Ground, with the Goods in their Houses, insomuch that their Executors, were many times constrained to Petition and obtain the King's special Favour, by his Writ, to have an Allowance for the Personal Estate to be delivered back again.  
Let us likewise consider, what hasty and frequent Summons' were Issued out at the King's Pleasure, even to the Chiefest Men of the Kingdom (over whom he had this power) to attend him Cum equis & Armis. And how tedious and Chargeable were those Attendances to them? What Work was made also amongst the Country Farmers, Yeamondry, and Market People? What Exactions and Oppressions, did all this Rank of People suffer from the King's Officers in Executing their Preemption, Purveyances, and Carriages for the King's Household? Which the Parliament in the Preamble of the Excise Act, Complained, were grown to that height, that it was found, though divers strict Laws had been made in the time of His Majesty's Progenitors, some extending so far as unto Life, that yet divers Oppressions were still committed and continued, and several Counties held to sundry Rates, Taxes and Impositions, to redeem themselves from those Vexations.  
A Man would think there needed not one Word more to be said to make this Cogent Argument for settling the Excise on Malt, yet I have something more to add, that will, or at least, should make it more forcible than all that is said before, which is, to observe, who the Persons were that chief enjoyed the benefit of those Exemptions from the Court of Wards, in lieu of which, the Excise was Entailed upon the Crown; Secondly, Who are they that have gotten the special Advantages, being delivered from those Grievances and Oppressions? And who are the Persons that have, and still do pay the Purchase Money?  
To the first of these Questions, I say, or, at least, modestly ask, Whether it be not the Nobility, Gentry, and their Tenants, the Country Farmers and Yeamondry, and all others who have Estates in Lands, or are by their Occupation related to them: I say, are not they the only Persons? where, by the way, let it be noted, that these Advantages mostly concern all those Families in Country Towns, who Brew their own Beer, for in Cities and great Towns, where the Inhabitants are of Trades, and their Estates lying in Wares and Debts, their Orphans were not so much subjected to Wardship, or could the Grievances touch them as they did the Country.  
To the other part of the Question, (viz.) Who are the Persons, or what Rank of People are they, who pay this Excise which brought off all those Grievances? Are they any other, than those that make the Consumption of the Beer now under Excise? And who are they but the Commonalty of the Kingdom, the Nobility and Gentry judging it (as indeed it is) much below them, to drink in such Houses, otherwise, than as they are by Travelling constrained to it. Surely, nothing could have been more reasonable, than that that Act itself should have made such provision, that they who shared deepest in the benefit of it, should have shared deepest in the burdens of it also, however, to have born an equal share at least, and not entirely to have freed themselves from their Burdens, by laying a fresh Burden upon the Backs of the most Laborious and Industrious part of the Common People, upon a Commodity of absolute necessity for the support of Life. And, as it is the Commonalty that pay this Duty, so it is the more inferior part of them that support the Victuallers Trade, as Tailors, Weavers, Smiths, Bricklayers, Combers of Wool, sawyer's, Colliers, Seamen, Soldiers, Watermen, Labourers in Husbandry and Buildings, Drovers of Cattle, Carters, Coachmen, Porters, and Journeymen of all sorts, nay, the very Alms-People, are not wanting to bear their share; and which is yet worse, they are most of them by the short Measure (now again set up a new) forced to pay it twice over.  
What has been said in this Argument, must surely be unanswerable. Shall such Excellent Privileges and Immunities be bought, and shall those, who, by reason of their Meaness, are rendered incapable in sharing in them, pay for the whole Purchase? While those, who fully enjoy them, pay nothing at all?  
There's another Reason also for the laying an Excise on Malt, drawn from the late Gracious Act of our present King William, and our late Queen Mary, in Remitting a like Imposition, The Hearth-Money. As King Charles the Second, in lieu of half the Excise Dissolved the Court of Wards, Purveyances, etc. so King William and Queen Mary, have freely and without any Consideration at all Remitted all their Right and Title to the Hearth-Money, worth 200000 l. per Annum, which had been settled, upon the Crown and its Heirs for ever.  
Certainly, this must be a Reason of some Weight, since no Man can gainsay, but that such a Piece of Royal Bounty in Princes, aught to meet with some proportionable Retribution from the Subject: And what can be better thought of, than the settling such a Duty, as seems, in the Nature of it, to be adapted as something of a proper Return to His Majesty for the Remission of that Tax, as being of like Universal Extent, as the Hearth-Money was.  
To go on with the Argument more effectually, let me ask, What was the Reason which that Parliament proceeded upon, which brought the Kingdom under such a Payment, as that of the Hearth-Money? Can it be thought any other, than that every Family should pay towards the Charge of the Government, such a Proportion, as the Station, in which it stood, would bear, which was judged, in some measure, by the Quality of their Dwellings.  
Against this, no Exception could be made, because there is no Man who receives the Benefit of a good Government, but, as far as he is able, aught to bear his Share in the Charge required to support it: But, Whether this was laid with a just Equality, in respect of the Abilities of all Families? or, Whether it be so Unequal, as to be Oppressive? is another Question, too large here to determine. Perhaps, there is not any Tax that can be so laid, but will come with some Inequality to some particular Person. And yet I am persuaded, the Excising of all Malt, universally, will be so, less than any other that can be imagined; at least, that hath yet been proposed, notwithstanding the many Taxes of different kinds, that hath been levied within the Memory of Man. Not to mention others more remote.  
Such an Excise as I plead for, will be better proportioned to the different Estates and Degrees of People, than the Hearth-Money, will soon be acknowledged, if we consider, how divers Persons but of small Estates have, either from the Nature of their Employments, or Largeness of their Families, been forced to take such large Houses, as paid as much Chimney-Money, as many Gentlemen of Forty times their Estates: For Example; Innkeepers, who, having nothing but their Employments to live on, have yet paid Annually more Money in that Tax, than some Noblemen; but this Inequality cannot be in the Excising of Malt, for every Man there may pay as he pleaseth, according to the Smallness of his Family, and the Quality of his Beer, as he pleaseth to make it: Gentlemen, who live plentifully, and make a greater Expense, will indeed pay more; but yet they shall pay no more than their just Proportion, according to the Quantity, and the Quality of the Beer they spend, which, I hope, will prevent all Cause of Complaint.  
The Intention of that Parliament, which settled that Duty of Hearth-Money, was to bring every Family, according to its Proportion, to pay something towards the Support of the Government, which I have hinted at already: This, they thought, could not be better done, than by placing some Payment on something of Universal Use, as Chimneys in all Houses are, which gave Occasion for that Imposition: But for several Inconveniencies Their Majesties found to be in it, it is now taken off. However, the Reason, on which the Maxim is grounded, is unchangeable; therefore, if any other Thing can be found out of less Trouble, and more Equal, and of the like Universal Extent, to supply the other Vacancy, I hope, there will not be any Reason found, why that should not be brought on: And, what can be better thought on? than Excising the Beer of every Family in the Kingdom.  
I deny not, but by this Transition of the Hearth-Money to Beer, some Gentleman's Payments will exceed what they paid before: But, is there any Injustice or Hardness in that, if they pay but their just Proportions, as all other of their Fellow-Subjects do; and yet let them give me leave, truly to inform them, That when they shall have paid as much as their true Proportion of such a Tax, there are some ordinary Artificers, as Hatters, Braziers, Tailors, or Shoemakers, who have a great many Workmen, for whom they provide Strong Beer once or twice a Day bought by the Penny, shall contribute much more to the Advance of the Revenue of Excise in a Year, than most Gentlemen shall, by all the Beer, both Strong and Small, they spend in the like Time in their Houses; which, I think, should stop any Gentleman's Mouth, from making the least Exception against it.  
To Conclude: Give me leave to ask one Question more, Whether, or not, if King Charles the Second, when he was entreated to part with the Court of Wards, and other Tenors, had insisted, That those that shared deepest in the Benefit desired, should Contribute Equally to the Tax given in lieu of it? and, Whether or not, if such a Tax as is now Proposed had been then thought on, the Parliament would not have Agreed to it? and, if it was Reasonable then, methinks, much more now.   
FINIS.