Considerations touching the Excise of Native and Foreign Commodities, (as formerly established) as also how the present Excise settled on His Majesty, may (with some Addition) be improved to the Sum resolved on by the Commons in Parliament. ALthough the Impost, called Excise, hath by experience been found to be the most equal and indifferent Levy that can be laid upon the people, (and all ingenious men who have studied the Nature and Product of it, upon the result of solemn and serious Debates, have acknowledged it so to be) yet by reason of its name, and vulgar prejudice (which any Tax of like import will inevitably find amongst the people) it hath had the ill hap to be traduced as the most destructive thing imaginable to Trade and Commerce, and a badge of slavery and vassalage, and some have not stuck to affirm, that the Moiety of what it produceth, is expended in Charges and Salaries to Officers: Now for the removal of these Clamours and Prejudices, its necessary that the Nature of the Excise be demonstrated in general, and then to show that it is not considerably burdensome, much less destructive to Trade, especially not to Foreign Commerce; and lastly that the Charges and Salaries (as it may be managed) are no way considerable, as to the bringing in of such a Revenue as it may produce. The Excise is a certain Imposition laid upon most Commodities which are consumed and spent within the Kingdom, and was formerly distinguished under two general heads, vizt. Foreign or Imported Goods. Native or Inland Commodities. Foreign Excise. The Excise on Imported Foreign Goods was an equal and indifferent Levy, and no impediment to Foreign Commerce, and with a little amendment of the Rules by which it was formerly Collected, would be no burden to the home Trade. The Equitableness of the Levy consisted in this, That it was mostly laid upon such Foreign Commodities as are of vast and profuse expense, as Wines, Silks, Tobacco, Fine Linens, Fruits, Spices, Grocery, and Drugs, the Income of which did heretofore produce 220000l. per annum, and by a little amendment of the Rules by which it was formerly levied (without augmentation of the Rates then set) it would in a short time have improved to 300000l. per annum, and (in case the aforesaid Rules had been strengthened by a Law) would have been Collected with much more ease, less charges, and greater satisfaction to the Subject in general. The Equitableness of this Impost will further appear if it be considered, That it was only laid upon the Commodities consumed and spent within the Kingdom (for whatsoever Imported Commodities were afterwards Exported paid no Excise) so that he which eats, drinks, and wears the Commodities Exciseable (and no other) pays the Duty, and that insensibly as his own occasions call for it: And is it not much easier to pay Excise by the penny, when a man's necessities compel him, then to pay other Impositions by the pound, when the Emergencies of the Kingdom require them? It was very prejudicial to His Majesty's Revenue to add any part of the Excise to the Customs by way of an Additional Duty; for as the Excise was settled, it was a perfect Cheque upon the Custom-Officers in whom the great trust lay; and it was by experience found much to advance the Receipts of the Customs, (which Advance many judicious men have computed to be no less than 40000l. per annum) In like manner the Custome-Officers were a Cheque upon the Excise Officers; This mutual Cheque was of great use, (especially in the Out-Ports and Creeks where there are no Comptrolls, and where the greatest frauds are committed.) And it is humbly conceived, That the product of those Commodities which this last year were taken off the Excise and added to the Customs will verify the truth of what is here asserted; for the said Commodities then added to the Customs hath not produced within the year above 60000.l l which the year before in the Excise did yield 135000l. (as by comparing the Accounts will appear;) Neither will the Addition of those other Foreign Commodities which yet remain without any Excise or Additional Duty on them (if added to the Customs) produce any better Account there; The Reason, as is conceived, is the want of the aforesaid mutual Cheques. And yet there is great reason that either an Excise, or an Additional Duty should be imposed upon those Commodities which yet remain without either, which Commodities are such as these, Spanish Tobacco, Sugars, Drugs, Fruit, Grocery, Throne-Silk, Iron, Paper, and all Haberdashery, etc. For that Tobaccoes of our own Plantations pay an Additional Duty at the Customhouse, and Spanish Tobacco pays none; In like manner Linen, being a useful Commodity pays, and other Commodities less useful, as Sugars, Fruit, Spices, etc. pays none. A further use may be made of this Cheque or Control, in case of Farming the Customs; for by this means His Majesty may at any time know the certainty of those Receipts so to be Farmed, whereas if it be laid only as an Additional Duty upon the same Commodities at the Customhouse, and both Duties be farmed, the certain knowledge of it will not so readily be obtained, neither will there be the like security to His Majesty in the aforesaid mutual Cheques. And as this will be of great certainty and security to his Majesty in his Revenue, so also it will be a Cheque to the common practices of Farmers in reference to Trade, who have commonly been very pernicious, if not destructive, to the generality of Traders; for when the Customs Additional Duty, or Excise is very high set upon any Commodity that is of vast expense and currant here, the Farmers or their Complices will be the chief (if not the only) Traders in those Commodities; they usually contracting with such persons as they please to bring in the said Commodity upon payment of half or one third part of the Duty, to the very great prejudice of young Traders, and the engrossing and monopolising of Trade, (which ought to be free) into the hands of themselves or their friends; whereas if the Excise be distinct, and under a distinct Government from the Customs, in case any increase of Duty shall be laid by way of Excise (which is most rational) this evil practice of the Farmers will be prevented, to the great content and satisfaction of Merchants in general, especially of young beginners, who ought to be encouraged: Moreover another evil practice of the Farmers will be prevented by laying an Excise upon Foreign Goods (and not permitting them to be Farmed) viz. Their filling the Markets with unperishable Commodities toward the expiration of their Farm, that shall serve for the expense of the Kingdom for one year at least, so that if His Majesty shall not think fit to continue his Customs in Farm, but reassume the same into the hands of Commissioners, there will be a vast loss on staple Commodities, by reason the Market will be replenished as aforesaid; an instance of this was lately experimented in the Farm of Salt, etc. To show that an Excise is no burden to Trade, may be thus evinced; That which is laid only upon the Consumption of Goods spent within the Kingdom, and paid by the first Buyer or Consumptioner, can be no burden to Trade, (especially to Foreign Commerce) But so was the Foreign Excise, Ergo, etc. Neither is it any such burden to the home Trade, especially if respect be had to the profit and advantage of the Trader, for who knows not that the Shopkeeper or Trader rates the Excise he pays (a● all other his Charges) into the price of his Commodity, and sells it so much the dearer to him that consumes and spends the same, who pays it insensibly (as before) only when his own necessity calls for it. The two main Grievances which made the Excise formerly counted burdensome, were, The great trouble to Merchants and Traders. The inequality in paying the Duty. First the trouble, for as the Rules than were, no Merchant or Trader could dispose of, or remove his Goods from place to place, or into the Country, without certifying the Sale, and then procuring an Officer or a Ticket, upon great penalties of fines and seizures (and that in the streets) which was very vexatious, and caused great complaints and trouble as well to the Buyer as Seller, as also to the Commissioners. Secondly a greater burden to Trade, was the inequality of paying the Duty, for as the Rules than were, every man was an Housekeeper had credit for the Excise of his goods, until sale upon his bare Bill of Entry, without any other security, which caused many mean persons (mutable Inhabitants) to be set up to Enter Goods for abler Merchants, to the intent they might not be found when an account was required, so that by this means, the fair Trader that paid his full Excise duly, was extremely prejudiced in his Trade by the frauds of those which paid little or no Excise. Now remedies against both these evils being provided for, by effectual securing the Duty upon the first Entry of the Goods▪ with the Officers of the Excise at the Customhouse, (who must be enjoined to take good security for payment of the Duty at a time certain) will perfectly cure the di●●ase, to the Merchants great content, and an advantage to His Majesty's Revenue. As to that other part of the Excise (to wit) on Native and Inland Commodities, Native Excise. as the former hath been broken (and consequently in great part lost by dividing it) so this hath been extremely garbled, insomuch that there now remains only an Excise upon Beer and Ale and other Liquors, and what reason is there that those other Inland Commodities which were formerly subject to this Duty, should still remain exempt, it being as proper that Salt, Soap, Led, Iron, Hopps, Glass, Silver Wyer, etc. should pay a Duty to His Majesty for the increase of his Revenue, as Beer and Ale and other Liquors, which are only received from one or two sorts of men, and raiseth great clamours upon the very account, that other Native Commodities are wholly exempt from the Duty. The Income of the Excise of Beer &c. (now established by Law) cannot (without an augmentation upon other persons or) Commodities) possibly produce above 250000 l. per an. and if (according as the Commons in Parliament have voted) His Majesty's Revenue of Excise shall be raised to the sum of 400000 l. per annum, it is humbly conceived that the before mentioned Commodities, both Foreign and Inland, should be again made subject to this Duty, which being done, and those Commodities lately added to the Customs by way of Additional Duty brought back to their proper Channel, viz. to the Excise, the sum propounded will be raised, (and the Customs will not considerably be lessened) the same being once made firm and fised by a Law, and not disturbed by often changing the method and way of management, and the persons that manage the same, would in a very short time become a certain and constant Revenue, and not be so ingrate to the people as other Taxes, which are more gross and bulkey, and which draw greater sums at once from the Subject. Neither indeed is this way of Levy unsuitable to Monarchy, the same having been long used in the Kingdoms of Spain and Portugal, upon all provisions, and other Princes have generally Taxes of like nature, as the King of France on Salt consumed and spent within his Kingdom, and it is a Maxim of our Neighbours the Neatherlanders (now Masters of the greatest Trade in the World) to lessen their Customs, and enhance the Excise on the Commodities there consumed and spent. And now to answer the great Objection, viz. That the Salaries to Officers, Object. and charges expended in collecting this Duty, hath been so great, that it eats up the Moyetic of what it produceth. This is such a mistake that it sufficiently discovers their ignorance that affirm it. Answ. The charges in collecting the Excise since its first erection, have been very various some years more, and some less, as the troubles in the Kingdom have increased or decreased, yet it never exceeded Two shillings per pound in the whole, and sometimes much less, viz. not sixteen pence per pound, as can be evinced and clearly made our, if required by Authority; And how any Receipt of like nature can be collected from such Multitudes of people (and much of it in remote parts) at a cheaper Rate, cannot surely by any judicious person be well imagined, yet nevertheless upon a through settlement of the Excise by Law (according as is before propounded) it would be brought into His Majesty's Coffers, net, at less than Twenty pence per pound. These things being duly weighed and considered, it must undoubtedly be granted, That the Foreign and Native Excise, is the most equitable Tax for the constant raising of such an annual Sum as it produceth, and may be effected without oppression, burden or disease to the people, if the same be settled by Act of Parliament, with such Rules as may be presented suitable to the foregoing Discourse. An ANSWER to some PAPERS lately presented to the High Court of Parliament, in Relation to the Excise of Beer and Ale, etc. now established as part of His Majesty's Revenue (by which PAPERS its endeavoured to alter the present way and management thereof, by propounding other Methods) which may be reduced under two General Heads, vizt. THat to lay the Excise on Malt is a more indifferent and equal way, etc. then to lay it on Beer and Ale, etc. That if the Duty of Excise be continued on Beer and Ale, yet that the common Brewer may be freed, and the same reduced only to Inns, Alehouses, etc. who should pay a certain yearly Rent, etc. to be collected by the Justices of the Peace, etc. To the first, for laying the charge on Malt, it's by a worthy person, reduced to these four heads, viz. It's a more equal Tax. It's a more certain Tax. It's a less chargeable Tax. It's a less clamorous Tax. To the first, it cannot be denied, Answ. but that all Beer and Ale is made of Malt, and therefore if all Malt pay Excise, consequently all Beer must, and so there is an equality; but the great Question will be, how to make all Malt pay Excise; for there is much Malt made in private Families, in some Counties half, if not two thirds of the Maults spent, are privately made, and undoubtedly as soon as an Imposition is laid upon it, much more will, for the advantage they shall gain by saving the Excise; so that all Malt will not be brought to pay the Duty, but at a vast charge, clamour, and trouble, in entering and searching the Houses, Lofts and Chambers of the people, which will cause great trouble and vexation not to be endured, and the charge of Officers will be infinite, for multitudes will turn Maulsters to gain the Excise; It's not gainsaid, but if Malt could be forbidden upon a great penalty to be made by any persons, but by certain public Maulsters, this might be of a veil to increase the Excise in many countries (indeed in all the Countries in general) for then one Maulster would be able to serve many Alehouses and Petti-Brewers with Malt; but for the City of London, whose Excise of Beer and Ale is ⅓ and more of the whole Excise, and is collected at Four pence per pound charges, it would be of infinite loss and charges to His Majesty, for in London, one Brewer spends the Malt of at least 50 ordinary Maulsters, the like in proportion in other great Cities and Ports; It's therefore humbly conceived as to the equality of the Tax, that an Assess upon all private Families, according to their number and quality, is of much more equality and certainty, than this upon Malt. The second, it is utterly denied, for there cannot be a more certain way then the Gage of Tuns, Answ. Coppers and Vessels, which is used, to bring the Brewers to a just quantity, and the Law hath provided for the quality of the drink; Besides it is a settled way grown to maturity by near Twenty years' experience: Moreover Liquor is bulkey and less portable than Malts, and therefore not so easily hidden and laid out of sight as Malt may and will be when an Imposition is laid upon it: And whereas it's said, that Malt is long a making by so much the easire will the Fraud be practised, and require the longer attendance of Officers upon it, whereas Beer and Ale must be cleansed at a certain time (which the Officers well know) else it will be spoiled. To the third, Answ. It's answered that the Duty on Malt cannot be collected with triple the charge Beer and Ale is for 1/● part if not ½ of what is collected for Excise of Beer, and Ale, as is aforesaid, doth not cost Four pence the pound to collect in all charges and salaries to Commissioners and Officers, as will be made appear if required, and the way of making the Duty universal is before demonstrated. To the fourth, ●sw. let any indifferent man judge whether the clamours will be less against the Duty from Brewers, Innkeepers, and Victuallers, then from the multitude of Maulsters, in case a Duty should be imposed on that Commodity, and whether the entering into the private Houses and Chambers of all persons that now do, and hereafter will make Malt, will not be a greater grievance, then entering the Brew-houses and Outhouses of the Brewers, etc. now is, to which they have been accustomed, as is aforesaid. And now having (as is humbly conceived) given a full answer to the Arguments for the translation of the Duty from Beer to Malt, we shall proceed to give some further Arguments against it; as, First the different sorts & rates of Malt cannot be distinguished, some being made of Oats, other of Barley, and some of Wheat, all of much different prizes, there being almost half in half difference in the prizes of Malt (and in the making of it) and to make the proportion hold, the Rate for Excise must be Eight shillings per Quarter on good Barley Maults, for each Quarter of such, commonly produceth three Barrels of Strong Beer, besides small beer, otherwise it will not answer the Duty now laid on Beer and Ale. Secondly, the inexperiencedness of Officers to take the quantity of Malt to settle the business, will cost the King near a years Revenue of his Excise now settled by Law, which will be prevented if the Excise be continued upon the Brewer, as now it is established. Two things will much increase the Excise, and content the Brewers. First, make the Duty universal, viz. That whosoever will brew his own Beer, may pay Excise (as before) and then there will not so many brew for Lucre of the Excise as now there do, by which means the Brewer's Trade will increase, and His Majesty's Revenue also. Secondly, keep the Quality of drink to a certain Standard, that the Ale-Brewer who makes Ale of sixteen shillings per Barrel, may not outdo (or undo) the Beer-brewer, who seldom makes any above 10 s. per Barrel, which is a greater grievance to the Beer-brewer than the Excise, and this will increase the Excise (which is much eluded by this fraud) help the Beer-brewers Trade, and bring down the price of Maults; as to this strict Rules must be provided, That no Ale or Beer be made above 10 s. per Barrel, upon great penalties both to Brewer and Spender. Lastly, That no Inn, Alehouse, or Victualler be Licenced till the Duty be compounded for, and there shall not need a translation of the Excise, to increase this part of His Majesty's Revenue. As to the second, viz. The reducing the Excise of Beer and Ale to a certain yearly Rent-charge upon all Inns and Alehouses, to be collected by the Justices of the Peace in each County, etc. The Arguments alleged for this Mutation are two, viz. It will 1. Ascertain His Majesty's Revenue. 2. Lessen and contract the charges in collecting it. As to the first, 1 Answ. it hath been before declared, that the far greater part of the Excise arising from Beer and Ale (well nigh ⅓ parts thereof) is collected from Common-Brewers in the City of London and parts adjacent, and other great Cities, Towns and Ports within this Kingdom, who pay it weekly as they brew the same upon the Returns of the Gagers, that constantly attend them at the time of cleansing their drink, and take the certain quantity and quality thereof, and weekly make such Returns to the Head-Offices, and these Returns from the Common-Brewers in the Office of London doth produce a certain and constant Receipt of 2000 l. per week, the charges whereof is very inconsiderable, not above 4 d. per pound (as before hath been asserted) the like is done in all the chief Cities, Ports and Towns in the Kingdom; and should the Excise be taken off the Common-Brewers in such Cities and places, and put as a Rent-charge upon the Inns and Alehouses; 1. You exchange a Gentleman, and take a Beggar for your Security, whom if you trust one Quarter, you trust him for ever. 2. It makes the collection at least one hundred-fold more difficult, and consequently more chargeable, for that the number of Brewers, is not one of 100 of Ale-house-keepers etc. and therefore the number of Officers must of necessity be increased. 3. The Excise of all small Beer of private Families, who take of the Common-Brewer is wholly lost, also the Excise of unlicensed Alchouses (that aught to be carefully looked after) and likewise of all Beer and Ale that is brewed for Fairs, Wakes, etc. which is now paid by the Common-Brewer. 4. A certain and constant Revenue will be disturbed and unsettled, that by twenty years' practice hath grown to maturity, and a new way taken up, which hath not been tried, and to experiment and methodise the same, will lose His Majesty at least, half a years Revenue; and should the same be settled as is proposed, what certainty can there be of the payment of the rate set upon the Ale-house-keepers, etc. they being mostly persons so litigious and mutable, and generally so poor, that their Landlords for their Rents, and the Brewers that trust them for their Ale and Beer, are necessitated to appoint Bay liffs and Collectors to receive the same weekly, and commonly have dormant Judgements, by which at their pleasure they take their Goods, and turn them out of doors, so that His Majesty in that way, will in all probability come short in his Revenue. As to the lessening of the charges, 2 Answ. for that the Justices of the Peace, and Constables will collect the same gratis; Besides what hath been spoken in the former part of this Discourse (to which the Reader is referred) touching the charges in collecting the Excise; It is further answered, That as the number of persons from whom the Duty (if thus translated) will be multiplied, so the trouble in collecting it, must necessarily be much greater; and therefore it is not to be imagined that the Justices and Constables will do it without charges, and if so, it cannot be supposed to be done at a much cheaper rate than now it is; and whether it will be thought sit to alter the present way and method which brings in a certain Revenue to experiment a new way, which is yet uncertain, and must be the loss of half a years Revenue (as is aforesaid) in expectation of saving some small matter in the pound, is humbly submitted to serious consideration; And further it may be considered, who shall give security for payment of what the Constables, etc. collect? and what cheques can be kept on the several persons, through whose hands the money collected must pass, before it cometh into His Majesty's Coffers? To conclude, it must be the work of men, particularly set apart, who make it their work and business to bring in this Revenue; for as the Proverb is, That which is every man's business, is no man's business; and therefore if the Revenue of the Excise be left to the management of the Justices and Constables, etc. it's to be feared that instead of a more certain, His Majesty will find a very uncertain Revenue, and the charges of collecting greater in the new Methods proposed, than it will be in the present way and management.