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THE following Papers were Written in the Year 1689, but the further Endeavours to take off the then Imposition on Sugars being forborn, they were laid by and Neglected, till upon showing them lately to a Person of Quality, who was pleased to Approve the Notions therein communicated, 'twas thought the Publication thereof might be Serviceable at this time. But the Reader must have Regard to the Time when they were Written, and Allow for such Alterations as have Happened since.   

A DISCOURSE OF THE Duties on Merchandise, More Particularly of that on SUGARS, Occasionally Offered, In ANSWER to a PAMPHLET, ENTITLED, The GROANS of the PLANTATIONS, etc. EXPOSING The Weakness of the said Pamphlet, and plainly Demonstrating, That the Taking off the Imposition on Sugars would not be One Farthing Advantage to the Plantations, and yet take away Yearly a great Sum from Their Majesty's present Revenue. ALSO, Showing how the last Imposition on Sugars did truly affect that Trade, and how the same might yet be Advanced, to the greater Benefit both of this Kingdom and the Plantations. Also, How certain Regulations might be made, for the better Accommodating the Duties on Merchandise, both to the Advantage of Trade and the Revenue.  
By a Merchant.  
LONDON, Printed in the Year, 1695.   

An ANSWER to a Pamphlet, Entitled, The Groans of the Plantations, etc.  
MEeting with a Gentleman a little before the late Recess of the Parliament, who told me that a certain Pamphlet called, The Groans of the Plantations, etc. had obtained on divers Parliament Men, insomuch that there seemed to be some Inclination to take off the late Imposition on Sugars; I thought it might be worth my while to see what might be offered on that Subject, so contrary to the Notions I had entertained thereof.  
But truly when I came to read it over, I found so little weight of Argument in it, that it appeared to me scarcely worth Observation; yet considering that the noise such an Outcry, obtaining on Persons not rightly understanding Trade, might perhaps produce some Result prejudicial to Their Majesties and the Nations present Interest; for every one must allow this to be a very ill Time to take off any Part of the settled Revenue that may be born, when the Parliaments have difficulty enough to find ways of raising Money suitable to the Exigencies of the present Times.  
I say, on that Consideration, I thought I might do some Service to the Public, by showing the Invalidity and Nothingness of that Pamphlet; but perhaps more, by taking this Occasion, to suggest to the Government a Method for the Regulating the Customs, by which both Their Majesty's Interest, and the Public Good may be more Advanced.  
To come on then to my Business, I shall first Address myself to the Author, to tell him, that being altogether unknown to me, I must confess in the first Design of this Answer, I had taken the Liberty to be somewhat Satirical upon him, where occasion was administered: But being since informed that he is a Person of Quality and Worth, I have retrenched that, and am resolved to carry myself with all the Deference and Respect towards him that the Matter will bear; yet I must needs say that I think it a great Oversight in a Person of his Character, to expose himself so much in Matters wherein he is so short of having a right Understanding, almost the whole Body of his Discourse being subject to Exception and Contradiction: so that it seems to me as if he had received those Notions, and been imposed upon by some disingenuous Person, of whom he might have too great an Opinion. But as I have undertaken to write an Answer, I cannot well excuse (and therefore I must beg his Pardon for this once) to tell the World, that the whole Piece is Composed principally of fallacious Arguments, untrue Suggestions, unfair Reasoning, drawing erroneous Consequences from false Premises; and in short, a haling in by the Head and Shoulders of all the Arguments that could be thought on, and forcing them True or False, Right or Wrong, to stand for his Purpose.  
Yet I will allow that the Gentleman hath a great deal of Reason on his side, when he Complains against the last Imposition on Sugars, as a matter which (though 'twas through the Mismanagement) proved a great Loss and Injury to the Plantations; and I will not doubt but that himself may have been a Sufferer thereby; and yet though Losers may have leave to speak, they ought however to speak Reason and Truth, and not strain Matters so much beyond the Staple. I think he had little Reason to Complain so much against the first Duties on Sugars; but since he lays so great a Stress upon it, I must be obliged to trace him in that Argument.  
He gins then to tell us, that the Duty of 18 d. per Hundred on Sugars, was in a higher Proportion than others, and above the common Poundage; (but I wonder the Gentleman should forget that Muscovado Sugars were sold for above 30 s. per Hundred in those Days) to this he adds the Four and half per Hundred (which he can't deny, but was given by an Act of their own Council, though he suggests that 'twas extorted from them) to make up 2 s. per Hundred to be the Duty which Sugars must pay at Home and Abroad: And he tells us that 'tis the Poor Planters do bear the whole Burden of these Duties, and that it appears to be as a Land Tax of 2 s. in the Pound lying upon the Planter.  
But then he tells ye that this is not a true Reckoning, and proceeds to make it out, that these Sugars will yield of clear Profit, at most, but 6 s. per Hundred, and then the Duties draw 2 s. out of 6, and are as a Land Tax of a Noble in the Pound.  
Nay he says farther, That if the Sugars yield but 22 s. the Duty Swallows up the whole Profit; and if it yields but 20 s. the Planter Pays the whole Duty out of his Pocket, and so must live by the Loss; but he lays down as a Truth, that the Profit of a Muscovado Hundred is 5 s. for, says he, the Cask, Freight, and other Charge of Transportation, comes to 10 s. and 10 s. it costs the Planter, and it must be sold for 25 s. which is a full Price to clear 5 s. for a Muscovado Hundred.  
I wonder that this Gentleman should no better understand the Management of that Trade; for every one that hath been acquainted with the Importing Sugars, knows that the common Price of ordinary Muscovado Sugars hath for many Years been 10 s. per hundred, (sometimes lower) but so much it cost the Merchant, not the Planter, as he doth unfairly insinuate; and it's true what he says, that the Charge of Importation (in which the Duties and also loss of Weight was included) hath usually been computed at 10 s. more; and yet if such Sugars would reach 20 s. per Hundred in England (finer Sugar that cost more, yielding more proportionably) the Merchant was not wont to complain, because he valued his Profit on the Sale of his Goods sent out: But herein lies the Fallacy, that the Planter must be thought the Merchant, where there's little or no Gains; but he doth not so much as mention him in his Returns from England, from whence the Profit arises; neither will he tell ye (though it be True) that in this way of Trade, when the Planter turns Merchant, he saves 12 to 15 s. per Hundred of what the English Merchant must pay to his Factor there for Commissions and other Perquisits.  
But the Price he talks of of 25 s. per Hundred for Muscovadoes, not improved by Straining, Sundrying, or the like, hath not been heard of late years (unless in time of War, or some extraordinary Emergency) I think it very absurd then, for the Gentleman to say, that at the Price of 20 s. per Hundred in England, the Planter loses all; and to Suggest that the Planter cannot get a Groat a Day for his Negroes (not Reckoning for his Land, Chargeable Buildings, etc. says he) by Selling Sugar at 10 s. per Hundred, when 'tis evident, that at that Price (and sometimes lower) as fair Improvements have been made, and as good Estates raised by the Planters in those Plantations, as by any other Business attempted in our Age.  
But all this while he lays not the right Saddle on the right Horse, for supposing the Duties on Sugars had proved a loss to the Merchant Importer, yet he doth not make it appear how this doth affect the Planter: for though he seems to impose upon us that absurd Notion, That all Impositions laid upon Commodities, are paid by those that Breed or Raise the same, and not by the Expenders; yet 'tis his Misfortune to have chosen one of the worst Instances in the World to prove that Argument by; for 'tis but of late Years that any other way of Buying and Selling was used in those Islands but for Sugar, all their Accounts being computed by Pounds of Sugar, and the Law of the Country, allowing all Debts to be paid in that Specie.  
Now to make good this Assertion, the Gentleman ought to prove, that after the laying these Duties, the Planters were forced in paying their Debts to the Merchant (for in those days the Planters were deeply in Debt) to give them 900 l. of Sugar where they contracted the Debt but for 600 l. or that a hundred of Sugar, which before might be valued at 9 s. could never after be valued at above 6 s. there being indeed no other way to make it appear that these Duties did affect the Planter. But in this Matter, the Negative will be readily proved, by all Persons that have been acquainted with the Trade to those Islands, who well know that the Planter was not in the least affected by those Duties, but paid his Debts in Sugar, and the Merchant paid the Duties at Home and Abroad.  
The next thing I come to take Notice of, is, That the Gentleman doth very falaciously conceal the Merchant in all his Argument, and through the whole Thread of his Discourse, puts the Trade of Exporting and Importing on the Planter, which, I should think, aught to be considered as the proper Business of the Merchant: and what he talks of the Restraining the Exporting the Commodities of the Plantations to the other Colonies, or to the straits, without paying the English Duties, doth more nearly concern the Merchant than it doth them; for their Sugars are still taken off at as high a price as Europe can vend them.  
But let me tell him, that as Old England hath the care of Protecting and Supporting all her Colonies, she hath a great deal of reason, to make such Regulations as may keep the Power of Governing the Trade in herself, and reserve such a proportionable Advantage therefrom, that may make the preserving those Plantations not burdensome to her: which we see practised by all other People who have planted Colonies abroad; which yet England carries with such a hand, as not to straighten or oppress them, but so as that the Trade may be managed with moderate Advantage on all hands. And we see there is no shortness in Supplying them with all the Necessaries they want, and taking from them all the Product of their Growth; neither doth it appear that the Trade between them and the Northern Colonies is at all lessened, they being constantly supplied from thence with great quantities of Provisions.  
What he says of their desiring liberty in case of Ships being lost after the Duty paid, of Shipping off the same quantity again Custom-Free, as they do in England; though it be reason, yet it doth not at all concern the Planter, who is paid for them before they are Shipped, unless he turn Merchant, and send them for England on his own Account; when yet, as he himself says, most of them are in Debt, and if that be true, 'twould better become such to pay their Debts at home, than to Merchandise on the Stocks of their Creditors.  
Indeed what he mentions of the Management of the Guinea Trade, seems to me to be the first Grievance that he instances, which properly affects the Planter; but as he proposes the laying a Tax on Negroes sold, as a better way to support the Forts and Garrisons in Africa, than the erecting a Monopoly: as that Tax must have been considerable enough to answer the end; so I doubt if it had been so managed, this Gentleman would now have complained against it as a burden as heavy upon them as any of the rest. But what he tells of the undue practices and severities of the Government there, in Seizing and Condemning the Interlopers, no doubt is a great Grievance, but still it lies chief on the Merchant, not the Planter: But to say the truth, this Gentleman appears really to be much a better Advocate for the Merchant, only he will not distinguish him from the Planter.  
He comes next to the main Point of laying the last Imposition on Sugar, and in that I do hearty agree with him, that it had a fatal Influence on the Plantations for a time; but yet the Parliament had no intent thereby to have burdened them, neither had it proved so in its consequence▪ but through an Oversight in that Act; and not in the least through any of those Reasons alleged by him; which is sufficiently evidenced in that the Tobacco and the other Commodities risen immediately proportionable to the Impost laid upon them, and Sugar only drugged: Whereas, if his Arguments were valid, the same consequence must have attended those other Commodities.  
The real cause then why the Sugars did not Advance was this: We had of late Years fallen into a considerable Trade of sending Refined Sugars to several Markets abroad; but after the Commencement of this Act, that Trade wholly ceased; by which means our Sugar-bakers having greater Stocks upon their Hands than the Inland Trade could take off for some considerable time, did stop their Hands from Buying, which made the Sugars at Market so great a Drug, and gave the Buyers the opportunity to beat down the price, which naturally falls out on any Commodity, when there's more at Market than the Trade will readily expend; and the Necessitated Merchant is forced to beg Chapmen, and must sell his Commodity for what he can get.  
Yet the Consequence of this proved the most fatal to those Merchants who had Debts owing them in the Islands where the Accounts run to pay in Sugar, which being Imported after this Imposition, did scarcely clear them the one half of their usual Returns, there being some men that lost above 500 l. Sterling of their proper Estate by that means, which certainly was too great a hardship to be put on Private Men by the improvidence of a Public Act, and aught to have been Redressed as soon as seen; but my Author's Notion is right in that, That those were not times to procure a Redress of Grievances.  
We do acknowledge that this did reach to squeeze the Planter likewise, their Sugars then coming to fall in the Islands, for the Merchant could not keep up the Price abroad, when the Loss would have been so great in bringing them home.  
But that which the Parliament designed for a Kindness to the Trade, was through an Oversight, the cause of all this Inconvenience: for, as they ordered all this Additional Duty to be paid back at Transportation of Raw Sugars, and did not allow any thing to be drawn back on the Shipping off of Sugars Refined in England; by this it came to pass, that as the Dutch did before Vye with us in Foreign Markets, so now having the Advantage of drawing back all this new Impost of 2 s. 4 d. per Hundred (which our Refiners must pay, and have nothing allowed them at Shipping off) they had now the Advantage of our Refiners, by no less than Seven Shillings Eight Pence Halfpenny upon every Hundred of Refined Sugar, so that now we could no more stand in Competition with them in that Trade.  
To give a plain Demonstration whereof, the Reader must first be acquainted, That Two hundred and a half of Muscovado or Raw Sugar, is usually allowed to make One hundred of Refined: Now the Dutchman, drawing back upon his Carrying away our Raw Sugars to Refine them at Home, the one half of the Old Duty which is 9 d. and the whole New Duty which is 2 s. 4 d. this makes 7 s. 8 d. ½▪ upon Two hundred and an half of Raw, which, as I have said before, produces but One Hundred of Refined; and our Refiners having no Allowance made on the Shipping off their Refined Sugar, they consequently lost that Trade, became Over-stockt for the Inland Expense, the price of Sugars were beat down, the Merchant reduced to great Loss, and no body the better for it but the Dutch. And this was the True Cause by which the Impost on Sugars came to affect the Plantations.  
And yet for all this, there was no reason to cry out, The Plantations are Ruined. We pay yearly in Duties more than the Rents of our Lands. We are wholly stripped of our Lands and Free-holds, and made worse than Pack-Tenants. Many that had good Estates Four Years ago, are now worth nothing, and in a starving Condition. 'Twere a Mercy to take away our Lives rather than leave them to us with so much Bitterness. 'Tis our hard Lot to Live deprived of the Comforts of Life. With Abundance of the like kind of Exclamations.  
I think the Gentleman hath in this so much Outrun the Constable, that I may modestly desire him to tell us, Whether the People do Live there still, or what's become of them? Whether they are all in Goals for Debt, or have starved in the Streets? Have thy sold their Plantations to pay Debts, or their Servants to buy Food and Clothing? They might then be said to be deprived of the Comforts of Life, and to be reduced to a State of Bitterness. But contrary to this; as perhaps no People in the World have been more remarkable for a Luxuriant way of Living, so it may be more proper to ask, Whether they have, in any measure, retrenched those Extravagant Excesses that were wont to abound amongst them, or have yet learned what Providence and Good Husbandry is? But as we have yet heard nothing less, so we have no reason to believe that things have been quite so bad with them, as this Gentleman hath studied to represent.  
But if this should be taken as too great a Reflection on the Planters, it could not well be avoided, because the Gentleman hath endeavoured to represent them as a poor, starved, undone People, when the contrary is so evident to all that are acquainted with the manner of Living in those Parts. Besides those that are Sober and Discreet among them, (of which doubtless there are many) will not blame me for a gentle Reproof of Vice, where there is so much Reason and Truth. Moreover, it may not be an unseasonable Occasion to put those Gentlemen in mind, that as they have had the Opportunity of those vast Improvements, to raise to themselves, by their own Industry, Estates of 500, some 1000, 2000 l. Sterling per Annum; so 'tis a Wonder that Sugars should continue to hold up their price so well, when by the Settlement of so many other Plantations, there hath been so great an Increase of that Commodity; which (and not Impositions) will probably be the means whereby the price of their Sugars must come in time to be lowered: it would therefore very well become them, to exercise a greater Care to save and lay up against such a time; as many Prudent Men among them have done, whom (notwithstanding the great Discouragements this Gentleman would persuade us they have all along lain under) we have seen to bring very considerable Estates to England. But I offer not this out of Envy or Emulation (for I hearty wish them all the Prosperity and Encouragement they can reasonably desire) but merely to excite them to affect a more Frugal and Provident way of Living.  
I come now to Remark his Talking so much of the Hardship put upon them, in laying so high a Duty on White Sugars, and telling us that others can Live by Making Plain Sugar, they must Live by the Improved: And herein lies his Ingenuity in making his Discourse relate more particularly to Barbadoes, (as he says in his Title Page) for no other of our Plantations do any thing considerable in Refining Sugars: But this let me tell him, that howsoever it may be their Interest to make White Sugars, I'm sure it's our Interest to keep such a Balance upon them, that they shall not too much Undersell our Refiners in England, and that they could very considerably, when those Sugars paid but 5 s. per Hundred Duty.  
Let us then state the Account between the Barbadoss and the English Refiner, that we may see on whose side the Balance then lay: To take the usual way of computing Two hundred and an half of Raw Sugar to make One hundred of Refined (which I doubt not but will hold to their first and second Clayds, one with the other) this costs us in England 3 s. 9 d. for the Duty; next, if the Freight of his costs him but 3 s. our Two hundred and an half costs us 7 s. 6 d. that's 4 s. 6 d. more than his; then he loses nothing by Weight, but we may very well allow 18 d. per Hundred for our Loss by the Running of the Sugar and Loss of Weight; Lastly, in the Charge of Cask and other Expenses, he saves at least 2 s. per Hundred, all which makes up 11 s. 9 d. that was then saved in Refining One hundred of Refined Sugar in Barbadoes, by Anticipating so much Charge that must be contracted upon it before it comes into the Sugar-bakers Hands here, which wants but 3 d. to make up the 12 s. which the last Additional Duty reduced them to pay.  
At that time than they could afford their Fine Sugars in England about 7 s. and ship them for Foreign Markets about 9 s. 6 d. per Hundred cheaper than our English Refiners, which certainly gave them too great an Advantage, and did too much Discourage our Home Trade. And now since this last Impost of 7 s. more on Whites, and 2 s. 4 d. on Brown, they had 5 s. 10 d. per Hundred at the home Market, and 15 s. per Hundred on shipping off, more Advantage than our Refiners. All which being considered, How imprudent is it in this Gentleman, to make so great a Complaint of Oppression, in a Matter wherein they were so much favoured beyond the Traders of England, and which (if it should so continue) they might improve to their great Advantage?  
The Gentleman proceeds to tell us, That they can make a shift sometimes to put off their Fine Sugars at some little Profit; but their course Clayds is quite beaten out of the Pit, they cannot sell it in England but at Loss; they are therefore forced to send it Abroad, etc. I must confess 'twas unreasonable to lay the same Duty upon that as on the Whitest; yet, as I have made it appear, they had Advantage enough upon the Whitest to make Amends for that. But then I must needs blame him for being very Disingenuous in Advancing Three palpable Untruths in the same Paragraph: First, in saying, They must buy new Cask at Re-shipping their Clayds, which no body doth: Next he says, That together with the other Charges of new Freight, Shipping and Un-shipping, etc. puts them upon unequal Terms with the Sellers of other Nations, who are suffered to come directly to those Markets; when 'tis known that the Portuguez, French and Dutch, as well as we, are obliged to bring their Sugars home, before they can carry them to other Markets: The Third is, He says they meet with new Duties and Impositions in Foreign Markets; and yet there is no such thing known as any New Imposition laid on Sugars in any Place whether we Trade: and for Company, I may here add a Fourth Mistake, though he offers it in another Place; where in setting forth the Hardship of their being obliged to send their Sugars first to England, he says, The whole Trade of Sugars to the straits (to say nothing of other Places) is lost both to us and to the English Nation; but 'tis certain that we have sent many Hundreds of Tuns of Raw Sugars to the straits since that Day, though we never could attain to a current settled Trade that way, because the Portuguez Vie with us, and underdo us therein; and its pity this Gentleman had not Conversed with some Person that understood better, before he had presumed to Publish these Mistakes to the World.  
But here again, I will take the Occasion to ask him, How many Planters he hath known to send these course Clayds to England, and order them to be Re-shipt for Foreign Parts on their own Accounts? I am sure, as many such as he can instance, aught to lose the Name of Planters in that Case, and be accounted Merchants with a witness. But this Gentleman seems very unwilling to allow any thing of the Merchant to be concerned in the Sugar-Trade.  
But I have yet better News to tell those that have a concern for the Plantations, than this Gentleman would let them know; for though this Alteration of the Trade, and damning up the Current of Sale for a while, did cause a considerable Fall upon Sugars, and thereby Pinched the Merchant first, and the Planter after, for the first Year or two; yet when the Dutch came to find their Advantages in the Trade, they fetched our Raw Sugars away fast enough; and when we found so quick a Trade, we had the Opportunity by degrees to raise them again; and accordingly we sent as briskly to the West-Indies, where, by the same Consequence that they fell there, because they first fell in England; so now as they first rise in England, they came to rise again in the Plantations, and the Trade is come again into its old Course (as to Raw Sugars) and for above a Twelve month past, hath been more profitable than it had been for several years before; in which time 'twas miserably beaten down on the Merchant, and the Planters were esteemed to have the greatest Advantage of the Trade, oftentimes Buying what Goods we brought them, and Selling us their Product even at their own Prices, the Trade of the Islands being so much overdone in Favour of the Planter.  
Now than it appears, that this Gentleman is come too late with his Groans, when others have forgotten the Pain; for now the Trade is so well reverted in their Favour, that the Planters sell their Sugars for as much as they did before the Imposition; which Demonstration of Experience, even in that very Subject which he had undertaken for his Argument, doth sufficiently discover, that the Gentleman had no right Notion of these Matters; and this plain Fact, That Sugars are actually risen in the Plantations, notwithstanding the continuance of the Imposition, doth contradict all his Arguments, and show that the Planter is not at this day injured by the Duties laid on Sugars. The only Injury that remains is to us at home, by Losing the Trade of Exporting Sugars Refined in England.  
I cannot omit taking Notice, how this Gentleman undertakes to Caress the Seamen, which methinks looks a little too much like Wheedle, when he tells them, That their Navigation is Safe and Healthy; As the Ships come Safe, so the Men come Sound. Pray was there never any such thing as a Hurricane at Barbadoes, in which some few Ships have been lost? Or is there no Biting of the Worm there? Was there never any Seamen sick of Calentures, Belly-achs, Agues, or sometimes more Contagious Distempers in those Parts? But it did the Seman's Hearts good to think of a Plantation Voyage, where they might be merry among their Friends, and be sure of a kind Reception; while the Planters had it, they thought nothing too good for them, etc. and yet for all this, I never heard that the Seamen were so fond of these Voyages, that they would take a Farthing less Wages than to other Places; for they always counted the rolling of Butts of Sugar of above a Tun Weight, to be as hard work as any they should meet with elsewhere; neither did I ever hear them boast of the extraordinary Kindness of the Planters to them, (whatever they might show to their Commanders) or that they could be entertained there gratis; but on the contrary, I think they say, That a Bit, (which is 7 d. 1/●) or half a Bit, is the least Coin that will pass there in a public House; and that they can eat and drink as well for a Groat in many other Places, as they can there for a Shilling. Well, but now this beloved Navigation is gone, and by Destroying the Plantations, the Navigation to them must be destroyed likewise, or at least made good for nothing; We are so Pinched ourselves, that we are forced to Pinch all that we are concerned with; We cannot now afford the Seamen that liberal Freight we did formerly. This is all over Robert for Richard; for what's the Freight to the Seamen? Is not their Wages the same, whether the Freight be Dear or Cheap? But I think he's more besides the Matter yet, when he talks of their Liberality, and how willing they are to do Reason to their good Friends the Seamen, and give them a fair and full Price; when we know, that they have brought their Tonnage to be the heaviest in the World, and have always been wont to beat down the Prices of Freight, perhaps the lowest of any Commerce: But where's the Navigation gone? How is it destroyed? Have there ever since been a want of Ships to bring off the Sugar? Have not Ships frequented the Plantations, and Freights been as good since as before? which all that know the Trade will allow. But, he says, There was no Cause so visible for the Desertion of the English Seamen in the late Reign, as the spoiling that Navigation, which was most Dear to them: A Reason, which certainly no Man else ever thought on, and sure, I think, too weak to take with any one besides this Gentleman.  
I have Commented the larger upon this, again to show that this Gentleman hath not a fair way of Reasoning, but that he doth from divers Suggestions, Untrue in themselves, form Conclusions altogether False.  
But as the Gentleman hath, in the First Part of the Pamphlet, endeavoured to persuade us, that the Plantations are Ruined by Taxes, which no body can believe; so in the Latter Part he takes a great deal of Pains to Prove what no Understanding Man will deny, viz. that the Plantations are not a Detriment, but an Advantage to England; and in that I'll never contend with him no more than for his Smiting at those People, who did in the Late King's Reign, make it their whole Study and Endeavours, Right or Wrong, to Advance the King's Revenue; and even Pick the Traders Pocket to put into his; Straining and Wresting the Laws in the King's Favour, which ought to be Construed most favourably for the Merchant: By which means the Traders were extremely Oppressed and Discouraged, contrary to the true Interest both of King and Kingdom. But as we ought always to have in Remembrance the Goodness and Mercy of God, for the Wonderful Deliverance he hath Wrought for us; so 'tis our indispensible Obligation, to Love, Honour and Obey that Happy Instrument, by whose Means we are freed, not only from those, but far greater Oppressions, and the daily Apprehensions of approaching Ruin.  
But now let us consider the Consequence of what this Gentleman aims at, which is to have the Plantations eased, (as he calls it) by taking off the Duties on Sugars; (doubtless he means all the Duties, for he represents the First as insupportable) and I doubt we shall herein find this Gentleman guilty of the same Principles he hath Condemned in others, That they care not how heavy Burdens they lay upon others, so they could shift it off themselves. For if we may take his own Account, that 7 or 800 Sail of Ships are Employed yearly in the Plantation Trade; if only 700, bring one with another but 50 Tuns of Sugar, it makes 35000 Tuns: But we'll be so Modest to Account but 30000 Tuns, the Duty whereof in the Islands at 6 d. per Hundred (as he makes it) is 7500 l. of this 30000 Tuns Imported, we'll allow 10000 Tun to be Shipped out again, and that than Pays but 9 d. per Hundred Duty, which makes another Sum of 7500 l. But the other 20000 Tuns (allowing nothing for Whites) at the present Duty of 3 s. 10 d. per Hundred, Amounts to 76666 l. 13 s. 4 d. so here we have near (we might venture, all things considered, to make it quite) 100000 l. per Annum of Their Majesty's Revenue, which, by this Gentleman's good Will, should be quite taken off; but in what Manner else to Raise this Money, as we don't well Know, so, I believe, he doth as little Care, if he can but be eased (as he thinks) of Bearing a Part on't himself.  
But now I'll show him how this great Loss to the Revenue would not yet ease the Planter One Farthing: In order to which, I'll take a Maxim of his own (though indeed it overthrows his own Argument) which I'll Allow as a great Truth, viz. That 'tis only Plenty or Scarcity (which is really according to the demand of a Commodity) is that which Rules the Market; and Commodities of constant Use and Necessity will and do Rise in spite of the greatest Impositions that were ever laid on them, while they continue in good Demand: And 'twas the Plenty or Glut of Sugars occasioned, not by the Imposition, but by an Accident resulting therefrom, (as I have already shown) that was the Cause of the Fall of Sugars at that time: And I Challenge any Man to show me any other Instance of a Commodities not Rising according to the Impost laid on it.  
And notwithstanding this Gentleman's Suggestion, That the Mystery of laying this Load on them (viz. the Plantations) was, because if 'twere laid on Foreigners, they'd carry or send their Commodities to other Places; whereas, if he understood Trade, he would know, that we use to fetch the Commodities we want from Foreigners ourselves, and expect not to have our Markets supplied by them. But I pray him to inquire, whether the French did send their Silks, Linens, Wines and Brandies, when they were so highly Imposted, (the last especially, no less than 8 l. per Tun added, which was half its cost in France) but 'tis known the French did not sell any of these Goods a Farthing cheaper; and they were kept up till the Approaching War, as high as ever, the Merchants Importing them all along, as freely as before the Imposition, and Selling them as currently with the Proportionable Advance; and there was nothing, besides Sugar, but even sold the brisker. Yet if it should be Objected that Tobacco came to fall in Price, and the Merchants lost considerably by it; I Answer, That Tobacco did at first Rise answerable to the Tax, and it fell afterwards no worse than it was before, for the Trade was overdone, and Men had several times offered to give their Tobacco for the Freight: But it must be Acknowledged that that Commodity was strained too high.  
However, if we should Allow, that the laying an Imposition on a Commodity, might at the first put it under some Discouragement; yet 'tis but the struggling with the Alteration, for the first Year or two that makes the Difficulty: For if it be a Commodity of Consumption, its Demand will Continue, and the Trade must and will Revert, and Establish itself in the same Course it was before; so that this Difficulty will come to be lost: as it appears in the present Case of Sugars, which now bears this last Duty as current as it did the former.  
But now after the Trade is come to bear it, if this Imposition, or the whole Duties (as he desires) should come to be taken off this Commodity, won't all Men expect that it will immediately Fall proportionably? It is not so long since the Temporary Impost on Wines fell away in King Charles the Seconds time, but that we can very well remember, that the Price of Wines did Fall answerably; and when the same came again to be laid on, in the beginning of the late King James, they equally Risen again: And yet all this while, neither the Frenchman nor the Spaniard, did Advance or Fall the Price of their Wines at any of these Alterations. Nor is there a Jot of Reason to imagine that the Planter will be able to Advance One Farthing on the Price of Sugars, if the Duties were wholly taken off. What then would be the Consequence of such a piece of Business? Why truly Their Majesties must lose a great Branch of the Revenue; all the Merchants and Traders having Sugar on their Hands, must lose prodigiously by the Fall; the Planters get nothing; only the Expenders should have their Sugars a Farthing or a Halfpenny per Pound Cheaper, and so this Gentleman should have the Honour to Ease those that will neither thank him, nor think on him.  
And now, having, as I think, said enough to Convince any Reasonable Person, that this Gentleman is very much in the Wrong in the whole Design of his Argument, I am willing to have done with him; it not being my Design to Remark and Expose every thing that is subject to just Reflection in that Pamphlet; which I shall therefore pass over, and shall take this Occasion to impart some Sentiments in Relation to the Imposing of Duties, and how they affect Trade; that if they were throughly considered by the Government, might perhaps produce more Equal and Prudent Regulations in those Matters for the future, and render them less Burdensome to Trade, and more Advantageous both to Their Majesties and the Kingdom.  
In order to which I will endeavour to show, that these Two Notions, which are commonly received and held by many People, are, with respect to us, but Vulgar Errors, viz. That Duties and Impositions laid on Commodities, are not born by the Expenders, but revert upon the Producers, by making the Product fall on their Hands: And that the laying higher Duties on our Commodities, than is done in some other Countries, is a Prejudice, and Injury to our Trade.  
For the first than I offer this Argument, That if those Impositions we lay upon Foreign Commodities, do not lessen their Importation, Expense, or Demand here, their Prices also Advancing proportionably, than the Imposition doth not affect the Productors, but the Expenders: But we find that those Merchandizes Imported, are not lessened in their Importation, Expense, or Demand, and have not failed to reach a proportionable Advance; therefore 'tis plain, that such Impositions lie wholly on the Expenders, and do not affect the Productors.  
And if what I have said before may not be thought sufficient to back my Argument, I shall offer some farther Instances, which, I think, may be enough to Convince any Reasonable Man of the certainty thereof; and I would ask my Author, (or any other Person that may be of his Mind) Whether, upon second Thoughts, he can be of the Opinion, That if the Plantations should think fit to lay a Duty on all Provisions, Apparel, etc. Imported to them; that the Breeders or Producers would be forced to bear the Tax, or whether it would not be more likely to fall upon the Planters, if they could not be Furnished from within themselves: And in like manner, if the Government of England should lay a higher Duty on Beer, Cheese, Butter, Iron-Ware, Hats, Shoes, Stockings, Silks, Stuffs, Linens, or any other things with which they could not be Supplied from elsewhere, can it be supposed, but that the Planter that Expends it, must pay it every Groat: Or if it were in the power of the Plantations to lay a Duty of 5 per Cent. on their Sugars there, who doubts but the Expenders in England must pay it, if they could not have it Cheaper from other Places: But we have another Instance well known to every Body in our own Country, and that is the Excise on Beer and Ale, which hath been several times laid on, and fallen off; and yet the Price of Barley not at all influenced thereby, although we see plainly that a Short or Fruitful Crop, or a Plentiful Cider Year, makes it to Rise or Fall considerably which again proves, that nothing but Plenty or Scarcity, according to the Demand, makes Commodities Advance or Lower.  
But as there is no general Rule without Exception, so I must in this distinguish between laying a Tolerable Imposition that Trade may bear, (which is as much as concerns our former Discourse) and Stretching it so high, that it Amounts to a sort of Prohibition; which yet hath scarcely ever happened, but upon such Commodities (principally Manufacturies) which may be supplied within our own Country. As for Instance, If our Government were inclined to Promote and Encourage a Manufacture of Canvas and Dowlas in this Kingdom, the only way to do it, would be, to lay so high a Duty on French Linens, that the Manufacturers at Home could afford to Sell them Cheaper than they could be rendered from Abroad. And 'twas the Defect of this, that Spoilt the Linen Manufacture that was finely going on here in the time of the last Prohibition with France: For when the Trade came to Open, the French Undersold them so much, that the Undertakers were Ruined; whereas, if the Prohibition had Strictly continued, till our People had turned their Hands, and were well Settled in that way of Work, the Manufacture would have been Established to the Great Advantage of this Kingdom.  
Which Method of Encouraging Native Manufacturies, the French King had so well Observed, that about Two Years since, he laid such Intolerable Duties on all the Manufacturies that were brought into his Kingdom, that it did even reach to a Prohibition, to our great Prejudice, and their Advantage; and this I take the Occasion to offer here, as a Matter Worthy the Observation of the Government.  
I next come to show, That 'tis an Error, to think that the laying Tolerable Duties on Commodities Imported into this Kingdom, is a Prejudice to our Trade; for they that draw this Observation from the Dutch, (who must be allowed to be a People that Study the Interest and Promotion of Trade the most of any) and because they lay very small Duties on their Importations, do from hence conclude, that 'twould be our Interest to Imitate them therein, do not consider the different Circumstances of either Country, by which they would perceive their Interests in that respect to be quite different.  
For the Dutch possessing the Mouths of the great Rivers, the Rhine and the Maes, become thereby the Empory to a vast Continent, and should they Impose high Duties, the Charge of After-carriage, and Tolls, through so many Territories the Commodities must pass, would render them so Extravagantly Dear, as would hinder the Expense, and Destroy the Importation. But they have yet a more Powerful Reason to Restrain them, and that is, because Hamburgh, Bremen, and other Neighbouring Places, who have Communication with the same Continent, would then be Able to Undersell and Rob them of their Trade.  
But now we stand quite on another Bottom, for being an stand, we are sure to Spend all (except what's Transported again, and so draws back of the Customs) within our own Government, where none can Vye with us in Trade; so that our Commodities Imported, may well bear a pretty smart, constant Duty; always observing to Rate Superfluities highest, and things of Necessity, and what respects our Manufacture, more Moderate.  
But the great Inconvenience lies in this, That our Parliament (in which 'tis our Misfortune that there are too few that understand Trade) upon any Extraordinary Occasion to Raise Moneys, have commonly been too ready to save their Lands, and lay new Impositions on Merchandise; which being done without that true Discerning, and Scrutinying into the Consequences and Influence it may have on Trade, causes great Irregularities, Baulks and Discouragements, and always brings great Loss and Damage to the Public, as hath been sufficiently Demonstrated in the Case of Sugars. Whereas it would be the true Interest of our Government, to Raise as great a Revenue by constant Taxes, such as Excise, Customs, etc. as the Nation might well bear without Grievance; and upon extraordinary Occasions, to supply it by Land and Poll-Taxes. And whereas the Laying of Imposts, is an Extraordinary Advantage and Profit, to all that have the good Hap to have Quantities of those Goods by them, and an Unreasonable Loss to those that shall have them Remaining on their Hands at the expiration of the Imposts, this Irregularity will be prevented, when the Duties of Goods come to be Ascertained: And that being once settled, Trade will run Currant, and not feel them, neither will Occasion be administered for any to complain and vent their Discontents like this Gentleman.  
It is then humbly offered, That a new Book of Rates should be Composed, in which all Additional Duties, Imposts, etc. should be laid by, and all Commodities exactly and carefully Rated, according to what, in the Judgement of Understanding Men, the Trade would bear; and this to remain as a Standard for the Custom of Merchandise, and never any more temporary Imposts to be thought on.  
And as there is Reason to lower the Customs on some Commodities Imported, and also that our Woollen Manufacturies should pay little or no Duties out, because other Nations having in this last Age much Vied with us in that Trade, we ought to render them as Cheap in Foreign Markets as possible; yet there are many Commodities that will admit of a considerable Advance, and some that will bear a less Deduction at Shipping off; by which the Value of the Customs will in the whole be highly Improved. Also such Commodities which are now Prohibited, as Westphalia Hams, Gloves, etc. might be loaden with a high Duty, which would as well answer the End, as the present Prohibition; for those things are now brought in by the by, and Pay no Duty at all.  
And although (as I have already shown) the Laying of temporary Impositions is very Injurious and Detrimental; yet I think there cannot be an easier way of Tax upon a People, than that of Customs, because it lies for the most part on Superfluities, and 'tis in every Man's Power to ease himself of the Charge as he pleases. And as our Nation is fallen into so great an Expense of Spice, Fruit, Wines, Brandy, Sugar, Tobacco, Silk, and many other things, which we see are wont to Rise and Fall very Considerably, and yet the Expense and Demand Continue, there is no doubt of their Bearing Duties; for 'tis an Infallible Rule to me, That a small Advance of Duty, cannot balk those Commodities that are capable of so great Advances in Price so that I cannot see how our Trade can be hereby in the least Lessened or Injured.  
However there ought to be certain Able and Understanding Merchants concerned in the Composing the said New Rates, for that there are divers things will occur, that ought not to be done at Adventures, but with a great deal of Scrutiny and Discretion, that no such Errors may be Committed, as was in the forementioned Imposition on Sugars, by which we beat ourselves out of the Trade of Transporting Refined Sugars.  
And now, since that Commodity hath given occasion to this Discourse, I shall here take the Opportunity to offer my Opinion, how the same may be yet Advanced to a higher Duty, and yet Trade not Injured thereby; Suppose then there were 5 s. per Hundred Duty set on Raw Sugars, which is but half a Farthing per Pound more than it now Pays, and comes to a Farthing and Quarter more per Pound in Refined, Can any one think that the Good Woman will put a Scruple the less in her Apple-Pyes, for so inconsiderable an Advance? Nay, we know that when Sugar hath Risen One Penny per Pound, all the odds is, that they content themselves to take Sugar 1 d. per Pound Courser than what they used before; and so they lay out the same Money still, and the Commodity continues its Vent; but this is to be understood of the Meaner People, for the Rich never stick at Price for what they want.  
But then to order the Business on Transportation of White Sugars, there ought to be 7 or 8 s. per Hundred Deducted at shipping of Single Refined, and for courser Sorts less, according to the Value; and because this takes from the Revenue what was not before; as there is now but 9 d. per Hundred Remains for Raw Sugars shipped out, (the rest being drawn back) let there now be 18 d. per Hundred left, that is but 3 s. 6 d. of the 5 s. Paid back at Transportation, and I am sure that 9 d. per Hundred won't frighten the Dutch from fetching over Raw Sugars, when 'tis common for that Trade to continue, when Sugars Rise 3 or 4 s. per Hundred; and by this means Their Majesties will have the 8 d. per Hundred sure, even of all that is Transported; which, considering the small Quantities of White, in Proportion to the Raw Sugars usually shipped off, will sufficiently Compensate the Deduction, and then the 14 d. per Hundred added to the Duty of White spent in England, will, according to the former Computation, bring in upwards of 23000 l. per Annum to Their Majesties, the English Sugar-Bakers will be encouraged, and 'twill be the ready way for the Planter to find a brisker Trade for his Sugars: For if we can be able to Vye with other Nations with our Refined Sugars in Foreign Markets, it must needs encourage our Plantations, because it makes more room for the Vent of their Productions; but then White Sugars Imported ought to Pay at least 14 s. per Hundred, to make it equal with Whites Refined at Home, (Courser Sorts Paying less, according to their Value) and to draw back at shipping off no more than ours.  
I'll only give one Hint more of what might be done in the Tobacco Trade, which now, paying 5d. per Pound Duty, makes it so hard for Men of small Stocks to raise Money to pay it, that many are obliged to Sell it on Board, the Buyer to discharge the Duties, to their great disadvantage, and beating down the Price of the Commodity; however, it having struggled so many years with this high Duty, and it being a Commodity that the Tax is not perceivable in the Expense, I believe it might now bear 4 d. per Pound constant Duty. But then, as before, it kept only ½ d. per Pound on Transportation, we might now keep 1 d. per Pound; for I have observed, that the high Duties at Home, and great Gluts of Tobacco, hath had this Advantage, that the Merchant being forced to seek Abroad for Markets for his Tobacco, they have by its Cheapness, so forced a Trade, that in Spain especially, they are mightily fallen into the use of our Tobacco, finding it much Cheaper than what they can Import themselves. And indeed, ours is much the Cheapest of any brought into Europe. And if we should keep a Penny per Pound of the Duty here, 'twould yet come Cheaper to them than what they could be supplied from any other Parts, and I am sure 'twould add considerably to the Revenue.  
The greatest inconvenience in Laying high Duties on Commodities is, That it pinches on the Merchants, whose Stocks are not great, to Advance so much Money, and straighten themselves, when they make no Improvement thereof; The Provision that is now made, to ease them in this Case, by giving Bond, is yet a greater Inconvenience to them; for that, besides the difficulty to some of getting good Security, those that Pay Ready Money, have so great Abatements, that they can afford to Under-sell them; for which there might yet be an Accommodation provided, which would be no real Detriment to Their Majesties, and make even higher Duties become easier to the Merchant, and this by a means commonly practised abroad; which is, all Merchandizes are brought directly from Landing to the King's Warehouses, where the Merchant may let them lie, till he brings his Chapman to buy them, or can conveniently raise Money to pay the Duty: To suit this then to our Practice, Let all the Cellars and Warehouses near the Custom-house Keys, and Places where they lie Contiguous and with greatest Conveniency, be taken up for Their Majesties; and let all Merchandise, of which the Duty is not discharged, be carried directly to those Cellars or Warehouses, that are most proper for each Species, and there laid in Ranges, every Man's Goods by itself, and fair room left to rummage, or turn in or out, (suffering any Merchant, that desires it, to have a particular Cellar to himself) where the Goods shall lie, under the Custody of the Warehouse-Keeper, till the Merchant shall pay the Duty: But he shall have liberty at all seasonable Hours for himself, Servants or Cooper's, to look over, and take any needful Care of his Goods, by Hooping or otherwise, or to show them to Chapmen. To which end, there shall always attend a Competent Number of Servants at the Warehouse-Keepers Office, to carry and bring back the Keys, and to see that none of the Goods are embezzled or taken way. There shall also be Watchmen appointed to walk by Night, for prevention, in case of Thiefs or Fire, as well for Their Majesties as the Merchant's Security. For all which there shall be certain Reasonable Rates and Allowances adjusted, proportionable to the Charge of Cellarage in the respective Ports, and Their Majesties to be at no Charge.  
If it shall be Objected, That by this Method, Their Majesties will not have so much Ready Money paid them as before, 'tis Answered, If it be so, the Inconvenience can only be at first; for, after the first Stop, 'twill come into a Circulation, and the Money will be paid in Monthly as fast as 'twas before; besides, Their Majesty's Security in this, is better than where they give Bond, which sometimes Fails, and oftentimes lies long before paid. And to Encourage the Merchants to pay their Money under this Method, he that pays Ready Money at Landing, shall have an Abatement of Seven and half per Hundred, he that carries it to the Warehouse, shall have 5 per Hundred Abatement, if he pay within Seven Months; but he that lets his Goods lie longer than Seven Months, shall have no Abatement. And if any Goods shall remain in the Cellars Twelve Months, the Officers shall Sell them by Inch of Candle, Pay Their Majesty's Duty and Charge, and Return the Overplus to the Proprietor. This also will prevent the Disparity of Abatements among the Merchants, and thereby Favour the lesser Traders.  
And forasmuch as there is a great deal of Trouble to the Officers, and oftentimes Hardship and Injury to the Merchants, in the making Allowances for Damnified Goods, which now is given only at the Discretion of Their Majesty's Officers; it would be Reasonable, that the Merchants should in every Port Annually choose Two understanding Tradesmen of the Place, to be Judges of Damage; who should be Sworn to do Justice, according to the best of their Judgement, between Their Majesties and the Merchant; and these shall Examine and View over all Goods that are Damaged, and shall Agree upon what Allowances they think Reasonable apart by themselves, and no Officer or Merchant be permitted to speak to them till they have done, and what they Award shall be Allowed by the Officers. And to the Intent they may not be Swayed or Biased to either Interest, they shall not only be paid the one half by Their Majesties, the other half by the Merchant; (according to certain Rates to be Agreed upon for all sorts of Goods) but as the Merchant may Reject them in the next Years Choice, if they seem Partial in Their Majesty's Favour; so the Collector of the Port shall have Power, if he finds them Unreasonable in the Allowances to the Merchant, to Except against those Persons at the next Years Election; and then they shall never be Capable of that Office again. And in case of any Goods that may pay by Value, the Merchant shall Value his Goods himself, and the Officer or any other Person standing by, shall have Liberty to take them at that Price, with the Addition of 15 per Hundred more to the Merchant.  
It would also be Advantageous both to Their Majesties and the Merchant, that there should be made more Severe Laws against any Defrauding of the Duties, or Running of Goods, as they call it: For those few Persons that follow that kind of Trade, and have Success in it, cannot only Afford to Sell Cheaper, but are forced to do so, because they are Obliged to Disperse it as soon as possible; and the Buyers will take the Advantage, whereby the Fair Traders are very much Injured in the Vent of their Goods, and in the Markets being beaten down. And indeed it is the Interest of every Legal Trader, to Endeavour the Discovering those Unfair Practices, and to give them all the Discouragement possibly they can.  
There may many more things be thought on for the general Encouragement of Trade, without Respect to Private Interest, but this may suffice for this present Essay; my Design herein being chief to Excite the Ingenious Traders to consult their own Fair Advantages in these Matters, and take the Occasion of so happy a Conjuncture, wherein they have a Government, which will be ready to Indulge them in any Reasonable Conveniences for the Encouragement of Trade. And there is no doubt, but that if it were Prudently Solicited, they might Obtain a Committee to be Constituted for the Consulting and well Governing the Affairs of Trade, a thing which hath, of late, been much talked on; but if 'twere once Gained, would certainly be the best Means that ever was thought on, to Promote and Advance the Trade of this Nation.  
To conclude then, As I have taken now the liberty to Publish these Notions of mine, I cannot doubt but it will appear to all Ingenious Men, to be done with that Impartial Freedom, that I have not leaned to any particular Interest, (which, I am sure, was what I intended;) and as I shall not value the Censures of Partial Men, who may think I have trodden too hard on the Toes of their particular Interests; so I freely submit myself to the Judgement of all Candid and Ingenious Merchants. And if any thing I have offered shall not be Consentanious to their Reason; as they have the same Liberty of Publishing their Objections, I shall only beg them to do it with the same Candour and Clearness, which I have endeavoured: By which kind of Dissertation, the Reason and Truth of things may become more Evident, in order to the Promoting such Methods, as may most Conduce to the Public Good, by which I shall Attain my  
END.   

POSTSCRIPT.  
THE Author of the foregoing Papers hopes, that it will sufficiently appear, That he hath not designed to recommend any thing that may really bring a Burden upon Trade, or the Plantations; but that, as it hath been Proposed in this present Parliament, to lay a farther Duty on Sugars, if they shall think fit so to do, regard may be had to such Regulations as is therein Proposed. By which Means, he humbly conceives, that such an Advance of the Duty will not at all affect the Merchant, nor the Planter, but be wholly paid by the Expenders. However, considering that the Loss of many Ships Employed in that Trade this Year, and the Damage done by the late Hurricane, hath caused the Price of Sugars to be extravagantly high at the present; it may be reasonable, that if a higher Duty be laid upon it, the same may not be made to Commence till the First of April, 1696. when the next Crop may be expected.  
☞ Note, That as the present Duty on Sugars is but 18 d▪ the Raising it to 5 s. will Increase the Revenue 70000 l. per Annum, according to the Computation of 20000 Tuns Yearly Imported for the National Expense.