AN ESSAY UPON Excisi●g several Branches that have hitherto Escaped the Duty of the Brewing Trade To make good the Desiciency of the Malt-Tax, And other FUNDS.  
Humbly Offered to the Consideration of the parliament.   

An ESSAY upon Excising several Branches that have hitherto escaped the Duty in the Brewing-Trade, &c.  
THe Gentleman that worte an Essay upon the Excising of Malt, and also the Person that proposed the laying an Equal Tax upon Ale and Beer, attempted, I find, to make the following just Observations, That nothing seems more to hinder the growth of the Duty of Excise, or contributes more to the ruining the Brewing-Trade, then the unreasonable Advantages that the overgrown Brewers are suffered, undiscerned, to enjoy, above the poor and Industrious Managers of that part of the Trade, which now with a considerable share of the Kings Duty, lies ready to sink, and fall a Sacrifice to the Unlimited Power, and Magnificent way of the great Brewers Living. But it could not indeed be expected, that those Gentlemen, who were never concerned in the Brewing-Trade, and had no other grounds but what the Voice of famed, or Messenger of Fancy brought 'em, should be capable of Proposing any Method or Advantage to the Government or Trade, that may not in some other Kind be destructive to it. But every unexperienced Person in this Case, is like one that gazes at a Comet, which he can reach with nothing but his Eye alone; so they see the splendid Lustre of the Brewers, but cannot tell how to direct the government to touch their proper share, without dashing upon greater Inconveniences; which we find by Experience to have done, by the shrinking of the first Duty of Excise, when the Additional one was laid on; and likewise have met with as fatal Consequence by the General Tax laid upon Malt: But give me leave to tell you, that it is the wrong placing of a Tax, and not the weight, that works ill Effects in this Trade. Therefore to recover the decayed part, and the Kings Duty, that must Infallibly sink with it, we should in some measure Copy after the Example of the skilful Physician, who to establish the Health of his Patient, do's not Let him Blood in every Part altogether, but wisely Breaths those Veins that he believes will conduce most to the Health of the Body; so in this Case we should not to that part of the Trade that lies Languishing, take too much of its strength away by a General Tax, but Administer those sharp Corosives to a stronger Part, which in a little time will work good Effects, by Establishing the Health and Profits of both. But before I make any farther, progress, it's my humble Opinion, that that Person must needs be a very unskilful Discerner of the Profits of the Brewing-Trade, that made no distinction between the Taxing of strong Beer and Ale, or the Quantities of Drink that are weekly Brewed by the great and small Brewer. And the next Undertaker, I am sure, wanted, no less a penetrating judgement, that advised the laying a Tax equally upon Malt, except he was first satisfied, that the Profits of the several Persons which it was charged upon, were equally able to bear it: but I perceive their Notion of it much resembles that of a Mans discovering a rich Mine, fancies where it is, but cannot yet find out the right Vein, so digs every where at a venture. But if after so many Baulks you can be now satisfied with the sufficiency of your Guide, I humbly hope to led you to this long looked for Treasure, where your expectation shall, I am sure, no longer lye wrapped in Uncertainties, provided you will by the following just Measures be pleased to level the great inequality that appears in the Profits of the rich and poorer sort of Brewers, whom they admit of going sharers with them in nothing besides the Misfortune of being equally taxed; by which means, and the great Brewers severe and cruel Usage to 'em, a very considerable part of the Trade is sunk and decayed, and the Duty of Excise dwindled away with it. But I humbly hope, the Measures by which I propose to Levy 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 struggle under great Difficulties in a Trade that the Government has received very large Supplies from, together with the advantage of producing and raising the King Four Hundred Thousand Pound per An. without advancing a Farthing more upon the Buyer, Consumer, or Retailer, nor even lessening the settled Profits of the Brewers, but onely take off some little small Edgings of what they are going to interlace their Fortunes with by unexpected great Profits, which I will make appear is now flowing in upon them by the great Fall of Malt, Hops, Coals, and ●●●k, and Rise of Drink, and by the Profits of the Trade being drawn to a Corner, and engrossed all in their own Hands; the Consideration of which, when well weighed, may, I think, render any Man Astrologer enough to foretell the Condition of the great Brewer, whose Interest was ever distinct from the Common Good of the Trade and Government: But what we are about, I hope, will frustrate their long premeditated Design, of putting the Trade in as bad a Condition as they can, purely to monopolise it all in their own Hands, and to oblige the Parliament, by a seeming decay of it, to lighten the Taxes; and having gained their Point in that, are resolved, that tyrannical Power which has so long gnawed upon the small Brewers, shall now swallow 'em up quiter, having nothing else to subdue that can keep them from getting above the reach of Fortune, but that, and liberty to Cramp and Contract the most flourishing Trade in the World, as they see fit, to square it to their own Stocks and and Conditions; After which, and that they have by their Warrants forced the small Brewers from their Trades, the next thing that follows their Arbitrary Power will be, to Administer the Oath of Allegiance, which is to be True to their own Interest, without admitting the least thought of a public Good, or any regret for the great Abuse and Hardship put upon the Government, which I will in its proper Place make appear, will in a few Months insensibly lose half the Duty of Excise, except prevented by the following Expedients, and also triple their own Profits, by making them safe as well as great, when they have out of the whole Trade picked and culled as many Customers as their stock and Condition can well Manage, therefore resolve not any longer to serve the poorer sort of Victuallers, who they have all their Lives made Slaves, and at last cut their Throats into the Bargain; in which sad Condition those unhappy Wretches, having no small Brewers to fly to for Credit, and not prepared to live innocently Poor, are therefore forced from their Industrious Course of Life, to turn highway-men, and such other desperate Attempts, to keep themselves from perishing; by which Means four several sorts of People are Ruined, viz. The small Brewer, whole shoals of them being forced by the oppression of the great ones, to give over. And next, the Landlord of those Victuallers, whose Houses, by that means, lye waste. Thirdly, the Country, for letting those necessitous Creatures break loose upon them. Lastly and Chiefly, the King, who is every way deprived of his Taxes, and Subjects too, by putting the Laws in Execution against them; which I do not doubt, but it will be thought a hard Case, that so great a part of the King's Duty, and the vast numbers of poor Souls that raised it, should fall a Sacrifice to the undermining Stratagems, and unheard of Cruelties, that are used by those Marcenary People, to swell their own Heaps, and support their Extravagant Way of Living, and all this Destruction committed under a colourable Pretence of their Charter, from whence they derive that wicked Authority. But I hope we may put a stop to their career, and by taking a little pains to separate the Sheep from the Goats, be able to tract home the Profits of the Trade to the right Owners doors, and not drive them all, as we hitherto have done, into the same Current together; which I question not, but you will agree to be the chief Occasion of our loss and decay of Trade, when I lay before you, stripped of all disguise, the vast Advantages the great Brewers have over the lesser in their way of Management, and likewise the extravagant Profits which those Sparks have by their Beer Brewings; by which Particular several of them have from the Drays side, in a few Years, raised themselves from little or nothing to the Tune of Thousands, which well they may, when they crush and keep under all those of a later standing, and can with the same Charge of House-Rent and Servants Wages, bating those nimble broad-shoulderd Fellows, that are kept to carry off the concealed Drink from the Duty of Excise, Brew five times the quantity the small Brewer do's, with the advantage also of drawing half a Barrel of strong Drink more of each quarter of Malt, by reason of the bigness of his Grist, then the small Brewer can, having little beside the Tunstaves to work upon; and his Drink notwithstanding this shall be so much stronger, that he still gets the start of him, by defrauding in another kind the King of great part of his Duty, by putting of small Beer, to avoid the Penalty of the Increase of Tun, first into his Barrels, and filling up the Ale after the Gauger is gone, to it, which the small Brewer can have no such Advantage, by reason a Commodity drawn from so little a quantity is so poor at best, that it cause the frequent Returns of his Drink, when compared by the Victualler to the high Brewed liquours of the happier Brewer; and is made farther unfortunate, by being obliged to pay the Duty of Excise over again for those Returns, if he makes use or breaks them into his Tun among the rest of his Guile: But this Hardship th● great Brewers are not so liable to, by reason the Strength and Goodness of their Drink still keeps Possession of the Victuallers Cellar; therefore in every respect has the better of the small Brewer, whose unhappiness is still greater, being not able to give Credit, having it not himself, or Brew that enriching Commodity of Hopt and Guile Beer, which yields the Brewer, as I shall in its proper place make appear Profits unsufferable to think of. But the farther we inspect into Matters of this nature, the greater disparity still appears in the Gains of the small and great Brewer, who by the Reputation and rich Character he bears, is in a Morning rather Besieged than Attended by a Company of Malsters and Factors, who at first sight all start fair at him, to see who can use the best rhetoric for his Custom, while the proorer sort of Brewers, by following them, and their sheepish Looks together, are soon discovered to have no ready Money in their Pockets, which causes the maltster to enhance his Price to that unreasonable degree, that he resolves his Commodity shall first be so well squees'd into his own Purse, that there shall be lttile left for such Buyers to drain after him, tho' at the same time he will let the great Brewer have as long Credit as he please●, at least Two shillings in the Pound cheaper, and two more in the Pound better; so as that the greater Fish still devours the lesser, the able Brewer by affording a better Commodity, as well he may, having several Opportunities which the small Brewer has not, of defrauding the King, and every other Person he deals with therefore by that Advantage, and several other underhand Dealings, as that of their appearing in full Bodies at the Markets after their own Granaries are full, pretending to give and offer great Rates, purely to enhance the Price upon the poor Brewer, who can buy no more then from Hand to Mouth, therefore with all the toil of Body and Mind he takes, only bustles himself into his own Confusion, without the least prospect of Advantage; for if he chance to get a good Customer, even in that the Chilhood of his Fortune is too forward to be long-lived, being pursued like a bide that has got a Prey, all other Birds of Prey are running to take it from him: But till some Expedient be sound out for their Release, they must; still choke themselves with the Husks, whilst the great Brewers feed comfortably upon the Kirnel; who are not satisfied with that, nor their own Abundance, but like Ahab, coveting poor Naboth's Vineyard, are in pursuit, by their Warrants, of great numbers of their Trade, under a Pretence that their Charter can Justify their Proceedings; which extends yet to a greater piece of Cruelty: for whilst they sly from their Power, the great Brewer breaks in upon their Trade, and bribes and takes all their Customers away from them; and the next piece of inhumanity is, to cause the Victualler to Confess a Judgement of all he is worth, upon the Credit of which he serves him afresh, and lays the small Brewer, after the loss of his Trade and Debts, as low as the Hand of an entire ruin can throw him; in which sad Condition he is rendered uncapable of seeking Relief, being indeed more filled with Consideration of the Unhappiness, then thoughts of a Remedy. And all these evil Practices are in a great measure committed, to Impose upon the Parliament, who they would fain make believe, that it is the discouragement of the Times, and their laying on Taxes, that caused them to give over, when they, poor Creatures, according to to the old Proverb, must needs go when the Devil drives. And as for their Charters, which they value themselves so much upon, or Meeting at their Hall, I never could learn that any Grievance was redressed by them in the Trade, but much the contrary; for those that go with that Hope and Design, are served like the silly Sheep in a Storm, who going to the Bramble for shelter, is still forced to leave its Fleece behind. But since they will be for destroying the Kings Duty, and will admit of no other Competitor, I hope they will continue of the same good humour that People do who gather Roses, are content to prick their Fingers too, tho' it would be much more the Interest of the Government to have the Trade in several Hands; for our daily Experience shows us, that ever a State flourishes best when Wealth is more equally spread, but as they are suffered to make themselves Parties, and lean to a Side, it is like a Boat overset by an uneven Weight: for the Brewer that has too small a Trade, wants Feathers to fly withal, whilst he that has too much, is but encumbered with too large a Tale; so where the Channel is too small for the Flood, who can wonder at the overflowing and splendid Greatness of the Brewer. Tho' I must confess, it's a pleasant thing to see our Vine flourish, but let it alone and it soon destroys itself with superfluous Branches: But I humbly hope, the Tax which I pled for, will not only prune that to Advantage, but also be found to be a much more advantageous and equal Tax than ever yet has been proposed in the Brewing Trade; but till we have tried both, Ignorance can never be known to be Ignorance till it be matched with Knowledge, after which I humbly hope you will ever allow him to be the most competent Judge, that has been the best Practitioner. But tho' we missed the Mark in laying on a genernal Tax upon Malt, and also upon strong Beer and Ale, yet we by our Disappointment in that Case, ought not to be discouraged from still searching for the right Vein; Therefore in order to our finding it, and to keep our Profits still in Motion, we should do with our Taxes, as musicans use to do with those that Dance too long, as some are taken off, others should be brought on: And in this Case, sure none so fit to Dance as those that Fortune Pipes to. But being not willing to tyre your Attention, or lengthen your Expectations, I shall now spread and lay before you a new invented Net to catch the Profits of the Brewing-Trade in, and let loose those that are not yet come to their full Growth. In order to which, and to Levy this Tax, 'tis humbly Proposed, That every Brewer that Brews above eighty Barrels of common Ale per Week, shall for every Barrel above that number pay the King One Shilling Additional Excise, besides what he paid before; which he may very well do, when he can under the same Charge of Rent and Servants Wages, Brew four times the Quantity the small Brewer do's, with this Advantage also, of being able to draw, by reason of the bigness of his Grist, as I said before, half a Barrel of Ale more of each Quarter of Malt; which if the great Brewer, can be satisfied with Brewing such a Quantity with their Beer Brewings, which we reckon a good living Trade, this Tax will no way reach 'em; but every Brewer that is by his Interest put upon exceeding that Quantity of eighty Barrels, is undeniably his own Carver, and charges himself with this Tax as he pleases, without the least compulsion; so this Tax must be indisputably equal. But if the above-mentioned Reasons be not sufficient, I hope this will leave no room for Objection, when we consider, that the Brewers have by the fall of Malt alone, besides that of other things belonging to their Trade, at least Six shillings and two pence per Barrel Profit more then he expected, or had last Year; which I will soon prove by this Rule: That as Malt is fallen, tho' not yet at the lowest, from forty five Shillings to Twenty eight Shillings, which is Seventeen Shillings per Quarter lower in Price then it was last Year, and the Quantity of Ale drawn off each Quarter being two Barrels and three Fourths; so the Seventeen Shillings by the fall of Malt divided upon two Barrels and three Fourths, makes Six Shillings and two pence of an Additional Profit upon each Barrel to them, over and above their first unreasonable and settled Gains, tho' the Drink continues still at the same Price that they thought fit to raise upon it, to svit the Extremity of the Times, and to answer the Malt Tax, which they never fail in such Cases in doing double; however that, and the cheapness of their Hops, Coals and Cask, we take no notice of in the abovementioned Six Shillings and two pence, Tho' out of those Profits that stands neglected, they may very well afford to pay the King such a Sum as may answer the Tax of One Shilling upon a Barrel.  
It is further humbly proposed, That every Barrel of Stout and Double Beer, or Double Ale, and likewise your Derby. Ale and Nottingham Ale, and all them sorts of Drink brewed by the common Brewer, and shall Exceed the Price of Twenty Shillings per Barrel, shall also pay the King Four Shillings and Nine Pence per Barrel Additional Excise, besides what it paid before; for this Reason, that all such Double Drinks, the Brewer, by having Forty Shillings, and Five Pounds per Barrrel, has double and triple Price from the Buyer for it, and paying the King but single Duty, has therefore such monstrous Profits, that they Brew ten times a greater Quantity then they ever use to do of those sorts of strong liquours, purely to defraud the King of his Excise; which they too often practise in several other Respects, as that of conveying great Quantities of their words in Barrels their Brewing Nights, to their Tap-houses and Victullers Ce●●ars, which still lye so near and convenient, that they can with the greatest ease imaginable, shift those words in their Tun again for Drink that is thoroughly wrought, having their Centine's out to watch the Gaugers coming and going, who can miss nothing, by reason he finds as many Barrels broken in as they have taken out, so consequently must find the Tun still at the same Inch; where I shall at present leave it, and proceed to the Breathing another Vein, which I am sure will conduce much to the Welfare, and leveling the Profits of the Trade. In order to which, and to help to Levy this Tax.  
'Tis farther humbly Proposed, That every Brewer that Brews your common Hopt and Guile Beer, shall for every such Barrel pay the King Two Shillings over and above the Duty paid before; for this Reason, that because the strength the Hop adds to it, he draws a Barrel more of each Quarter of Malt then he does of Ale, and sells this Barrel and fourth part of a Barrel, for One Pound five shillings out to the Victualler, or One Pound ten shillings if he keeps it a while in his Store-house; and this Barrel and fourth part of a Barrel which he draws extraordinary, he pretends he must do to answer the Charge of the Hop, tho all People that understand any thing of the Brewing-Trade, are sensible; that the utmost: Quantity of Hops that goes to four Barrels of Beer, which is the Product of a Quarter of Malt; never exceeds Eight pounds of Hops, if even without the deceit of using Wormwood, they embittered their Drink with Hop alone, which they never do; so as Hops are now fallen from Fourteen to Six pounds a Hundred, this Eight pound of Hops cost no more at that Rate then Seven shillings and Eleven pence, and the Barrel and fourth part which is drawn, for that Reason being sold out of their Store-house for One pounds ten shillings; by which we may see what a Conscionable use they make of every Pretence they are furnished with. And to make all things clear, that no room may be left for Misconstruction, I shall lay before you the real Profits and Charge that attend the Brewing every Quarter of Malt that is brewed for that enriching Commodity of Hopt and Guile Beer.  
  l. s. d. In the First place, a Quarter of Malt, Price 1 8   Eight pound of Hops at the Price of 6 l. per. Hundred   7 11 For the Excise of four Barrels of Beer, which is the clear Product of a Quarter of Malt, after the Allowance they have of three Barrels in every Twenty three at the Excise Office, which reduces the Four shillings and Nine pence to Four shillings and Three half pence per Barrel,   16 6 For the Proportion of Firing belonging to that Quarter of Malt, as Coals go now,   1 1 Total 2 13 6  
Three cauldron of Coals being sufficient to Brew Sixty Quarters of Malt together, for when the Copper is once set on boiling, a small matter keeps it still simpering on.  
Now for what the above mentioned Quarter of Malt makes and yields the Brewer, out of which he has nothing to pay but that Days proportion of House-rent and household Charges, which is so inconsiderable, that it is infinitely made more then sufficient Provision by the dexterity of his nimble and Eagle-eyed Servants, whose Business is chiefly to outwit the Gangers.  
The Product and Price of the Drink drawn of a Quarter of Malt, if sold out immediately to the Victualler,—  
  l. s. d. Four Barrels of strong Beer at Twenty shillings per Barrel, 4 6   For the proportion of Yeast, Wash and Blew Jack, which is, a Term they have for the bitter small Beer,   6   Total 4 6    
The Charge of the Malt, Coals, Hops, and Excise, 2 13 6 The Brewers clear Gains of each Quarter of Malt, 1 12 6  
The Product and Price of the Drink drawn from a Quarter of Malt, if kept two or three Months by the Brewer in his Store-house.  
  l. s. d. Four Barrels of Stale Beer at One pound four shillings per Barrel, 4 16   For that Quarter of Malt, proportion of Yest, Wash and Blew-Jack,   6   Total 5 2    
The Charge of the Malt, Coals, Hops and, Excise, 2 13 6 The Brewers clear Gains of each Quarter of Malt, if he allows the Drink two or three Months Cellaridge, besides grains, which I reserve to touch upon in a more proper place. 2 8 6 The clear Profit and Gains of the entire Brewing of Sixty Quarters of Malt, at the Rate of One pound Twelve shillings and Six pence Profit upon each Quarter, if Sold out immediately to the Victualler, 97 10 00 The Brewers clear Profit and Gains of the entire Brewing of Sixty Quarters of Malt, if they Sell it out of the Store-house at the Rate of Two pound eight shillings and six pence Profit upon each Quarter, 145 10 00  
And those Profits every Week repeated, besides double and triple the Quantity of Malt brewed also every Week for Ale, h what has insensibly raised and inabl'd several Brewers to lay out Fifty or Sixty thousand pounds in Purchasing Estates in less then Fifteen or Sixteen Years standing, which, together with several Thousand pounds per Ann. still coming in by their Trade, or more or less in proportion to what they Brew, may I think, from the Drays side, be reckoned a very happy Remove, for those that Wet such a Quantity as Two or Three hundred Quarters per Week, which is none of the greatest Brewers of all, must therefore, as you may see by the above-mentioned Computation, have several Hundreds of pounds per Week clear Profit; which is so vast a thing, that nothing besides the daily repetition of such Profits, and quick and sudden Returns, could without a Miracle work such Wonders. But I know it will be Objected by the Brewer that gets those Several Hundreds per Week, That it's not all clear Gains, by reason 'tis incident to Losses and Casualties, by the Breaking and Running away of Customers. But that Objection is soon answered, since they have by engrossing all the Trade in their own Hands, picked and culled their Customers so well, that after Breaking so many small Brewers, and joining the best of their Trade to their own, therefore refuse to Serve any desperate Customers; by which means they have made their Profits safe, as well as great.  
It may perhaps likewise be Objected, That I made in my Computation no mention of the Charge of House-rent, Horse-keeping, or Servants Wages; but if I did not then, I will now, rather then leave them any Loophole to creep out of; Allow the Brewer out of those several Hundreds a Week, Fifteen pounds to answer Losses and Charges of that Nature, which I am sure is more then the Case requires.  
But having already shewed too much to leave the rest disguised, I shall lay before you several other Advantages they have over the small Brewers, as well as defrauding those they deal with. In the first place, the small Brewer and new Beginner being forced at the full Standard Measure to buy all his Barrels new from the Cooper, therefore gives at least Two shillings worth of his Drink more to the Buyer then the great Brewers do, by reason their Barrels being old and broken Chind, fall short by the Paring and cobbling, and setting the Heads lower at least four Gallons in every Barrel; and notwithstanding this, that Brewer is reckoned a Saint that sends them more then Three parts full, covered with a day Cap to any Person of quality, or private Gentleman's House, by which they tickle to think they make the Duty of Excise rebound back, and fall upon the Parliament themselves.  
And as for the poor Victualler, who of choice takes in no more then his Barrel three parts full, to leave room for working out, and save the loss that otherwise they may sustain by Jolting it upon the Dray, therefore keeps a nine-Inch gage, to gage the dry part of the Barrel, supposing to pay no more then for the wet Inches; but the Brewers Servants having a Trick for all things( as they boast themselves,) instead of filling the Drink to reach the gage, they find a way to let the gage reach the Drink, by shaving off and planing all the Wood about the Bunghole of the Barrels, which is generally so very thick that it keeps the gage a great distance from the Drink, but after being paired, the silly Victualler by reaching the Drink with it, supposes he has his due, when indeed by that means he wants a Shilling at least in every Barrel of it: Therefore the most inconsiderable piece of Fraud they are guilty of, is sufficient to make provision for this Tax. But the poor Victualler does not come of so; for the Dray-men, who it seems are not reckoned qualified for their Places, except they carry a good sharp Knife with them, whips off as soon as the Victualler turns his Back( as they brag themselves) at least an Inch more of the Knot upon the Handle of his gage, which makes the gage, which was before but nine Inches, by that means Ten; so they lose, poor Creatures, by the first and last Cheat at least Two shillings in a Barrel, for the more dry Inches he has, the fewer wet ones will serve, and seems so well pleased with his Measure, that the Dray-man must have a Pot too for his good Service in the Bargain: So when the Brewers Art and Riddle is unfolded, the Wonder touching the sudden Rise of them will not be long lived, And having, I hope, even to Demonstration convinced you of the Frauds of the Brewers, and likewise the impossibility of the small ones subsisting under the same Tax, except it be laid on so, as the just Cure may answer the particular Disease, and also extend to the giving of encouragement, and Grains of Allowance to several Persons, who only wait for it to re-inhabit those great numbers of Brew-houses lately put down by the Oppression of the great Brewers, provided they can be protected and freed from the Penalty of their Charters; and in my humble Opinion, some regard should be had to them: For the first raising and Establishing a Trade, is like that of Planting a Wood, by which a man must lose several Years Rent, and have his Reward at the last; after which, lay what Tax You will, it hurts him not; for like a quick-set Hedge, the more you Pare and take from him, the better he still Thrives and Flourishes, having an Opportunity of fixing it double upon the Buyer; but I hope in this Case he will not stretch his Conscience so far upon Tender-Hooks, as to pretend to it at this time of Day, since he may by the fall of every thing that belongs to his Trade, afford them a considerable abatement too; tho I believe the Victualler will scar trouble him for it, since he has been forced to raise his Drink from Two pence to Three pence and a Groat a Pot; so let the Brewer pretend what he will, it's a Jest to think that any besides the Consumer pays the Tax: therefore the World, I think, must needs be astonished and suprised to see so Rich a Treasure allowed them upon such easy and advantageous Terms as are herein mentioned.  
But if by any unskilful Discerner of their Profits, we are imposed or prevailed upon to take other Measures, and the great Brewer suffered thus to pack 〈◇〉 the Cards, their Profits will still turn up Trumps, let who will be the Loser; for those Birds of prey never want Beasts of Burden to pack their uneasy Luggage upon; so that in all their infringement the great Brewer, I think, much resembles the Ant, who is a wise Creature for her self, but a very shrow'd thing in an Orchard or Garden. And indeed the Rich Brewer is no less destructive to waste the public, and also that decayed part of the Trade which it still preys upon, without considering that cannot be wounded but through the Governments side, who the small Brewer is in proportion as good a Benefactor to as the Rich, tho not so to his Family, whose Condition is so different from that of the great Brewers, that one Surffets as 'twere with the excess of Plenty, while the other Starves; but by their own Declaration they cannot help that growing Evil of being Rich, though they seek all means possibly to avoid it; for People, they say, come very hardly by small Riches, but very easily by great Treasures, for these reasons:  
That when a Mans stock comes to that, that he can command the Price of Markets, and overcome those Bargains which for their greatness are few Mens money, he therefore runs up his Fortune so insensibly, that lay what Tax you will upon him it hurts him not, provided it affects those also that go no sharers with him in the Profits; for upon the Destruction of the small Brewers is still raised the Fortune of the great Ones. But this Tax will not only scape those that go no Sharers in the Gains, but single out things so well as to catch the Profits of the Trade fast by the Throat, as I shall make appear.  
First, the Duty of One shilling per Barrel upon Ale cannot yet extend to the small Brewer, by reason he is not so happy as to Brew half so great a Quantity as Eighty Barrels per Week, tho upon those advangious Terms he would gladly pay triple that Sum; but a Tax laid on after any other manner makes no distinction, but hurries Profits and Loss into the same Current together. And Secondly, the Duty of Four shillings and nine pence upon Stout passes his Door, because that still is made of the first Running of those very great quantities of Malt Brewed by the topping Brewers, which he cannot attain to. And Thirdly, that Tax of Two shillings per Barrel upon Hopt and Guile Beer, do's but slightly touch him, for the Rreasons I urged before, being not able to give the Credit that is required, or Brew much of that in riching Commodity, which indeed is the Masterpiece of the Trade, and by which they make several Hundreds per Cent in a Year of their Money; so that we put our Misfortunes upon a thousand Causes, whilst the real one escapes our Censure; for I will make it appear, that it is the monopolising the Trade, and not the Tax, nor any other Cause, that ever injures it: As for Example, suppose we allow the small Brewer, who wets such a Quantity as 20 Quarters of Malt per Week, a Pound upon each Quarter Profit to defray his household Charges, and suppose the great Brewer, who Brews such a Quantity as 300 Quarters per Week, has but Ten shillings out of each Quarter Profit, yet you see, notwithstanding the small Brewers double Price, the great Brewers 300 Ten shillings, tho seemingly less Profit, makes a difference of at least 130 l. between his Getings and that of the small Brewers, whose House-Rent and Charges being within a small matter the same; therefore it not only eats up that seeming Profits, but destroys his quick Stock too; by which you may see the great Brewers Riches, like Homers Verses, has a slide and easiness more then the Verses of other Poets: therefore we may be satisfied, that it's quantity and not quality that does good here: But tho in the above mentioned Computation I named 300 Ten shillings, I am sure so many Pounds is a more real Representation of their Weekly Profits, which the small Brewer has no comfortable relish of, by reason of the smallness of his Trade: But a Tax laid on upon all the Ale that's brewed above Eighty Barrels per Week, will not only set all Persons already concerned upon an equal Footing, but also encourage hundreds of People to come to re-inhabit those Brew-houses that are shut up, finding they shall not be liable to this Tax till their Trade is raised and settled; otherwise, whilst they lye under the same Tax, a Man may by striving to raise a Trade, soon sink himself; for we may as reasonably expect Rent out of a House before its finished, as Profits out of a Trade before itis established, especially while the great Brewers have such vast advantages over them: For we may with the same possibility expect, that a little Child of Five Years old should carry an equal share of a Burden proportioned to the strength of a Man of Thirty, as the small Brewer to bear up under a Tax of that nature of the Malt-Tax with the great Brewer. But to level the inequality for the future; we should in this Case follow the Example and Conduct of a Wise and politic Prince, who thinks, if he cannot strengthen himself, yet if lye weakens His Enemy, He has put his affairs in a happy Posture; which the same Measures taken here, will soon cause the Trade to have the same lustre all over, and disperse those Heaps that like Muck does most good when spread: Tho perhaps the great Brewers, or their Friends for them, may Object, that this is an impracticable way of Levying a Tax; but since there's no other Means left, and that every Age grows wiser, we ought not, in my humble Opinion, to reverence a gray-headed Error so far, as to let it sway to the untimely prejudice of so just and equal a Tax. But if we, notwithstanding any posing Argument against it, can be so fortunate as to close with this Resolution, it would be the happiest Victory that ever this honourable House gained over themselves in a Business of this Nature, if it please God to unite their Opinions, and by it, Love to Posterity, the charitable Praise that's due to the happy Instruments of preserving the Poor, and pulling down those evil Customs that has hitherto proved so pernicious to us to us; after which the great Brewer will not lye under the Scandal and Curse of defrauding the King, or destroying the Poor, but have sufficient still to live up to the highest Pitch of Quality: For those that have Sea-room enough, can make any Wind serve, and I am sure, let it blow which way it will, they'll gain the Point they aim at; for it is a Mistake to think the great Brewer will ever lessen his Profit by any Tax, but on the contrary be Gainers thereby, and make the like Profit by the Moneys they lay out on the account of the Tax, as they do în proportion of the Money they lay out on the account of several other Materials they use in their employments; for this to them is a sort of Material, let the Parliament reckon how they please, they make no other Reckoning then this; so much Money laidout, no matter on what, whether for the Tax, or for buying of Malt, Coals, Hops, so much must come in according to their accustomend Profits, one way or other they will be sure to make their Profits or Gain come safe home, and answer their usual Return, with an overplus, always alleging to those to whom they sell their Goods, how heavy the Tax lies on 'em, when indeed they place it double upon the Buyer, instance the raising their Hopt and Guile Beer last Winter from Eigteen to Twenty shillings extraordinary, to answer the Tax of Four shillings per Quarter, besides cutting their Measures, and raising their small Beer, by which, together with the Badness of it, they have almost starved the Poor; therefore any Man may without Spectacles see great Brewers are still Gainers by every Tax that's laid upon them, though out of Cunning they seem to make a heavy sputter, and upon every such Occasion still run, like Pick-pockets in a Crowd, crying, Hold Thief, to keep up the general Cry with those that really suffer: But that dull banter being worn Threadbare, all their Allegations will soon fly as a Mist before the clear Beams of Truth, when their Profits are pointed at by those who know where they lye as well as themselves; so if they carved out so large a share then, what must they do now, when most things belonging to their Trade are fallen near half in half, nay some come down much lower, instance, that of Hops falling from Fourteen to five or six pounds a Hundred, and Malt from Forty five to Twenty seven and eight shillings per Quarter, and likewise expected suddenly to fall as low as a Pound, and also Barrels fallen from Three pounds Ten shillings a Last to forty eight shillings per Last, and Coals as cheap again as they were; therefore I know not for my life how we can avoid taking notice of so great and visible a Change, tho we seek all means possible to avoid the discovery. But tho the Brewers have by those Transports hitherto blinded their own Eyes, they ought not to dim the Governments any longer, with hopes of the success of making such Monstrous Profits so ever to escape the Tax, but rather sure thi●● themselves very favourably dealt by, and own that the Kings Duty ought to be expected out of the Profits, and not loss of a Trade; and when things are so settled, the small Brewers, whose hopes hitherto have had but very weak incouragments to aspire at, will go on with all the cheerfulness imaginable, and soon bring his Face out of that shrunken, wooden Posture, which the Brow-beating of the great Brewers contracted it to, and after such a Deliverance will freely contribute to paying his share of any Tax the Parliament shall think sit to lay upon 'em, provided they can be admitted to enjoy their Liberty and Properties equal to those who now Usurp an Authority over them; which the small Brewer thinks very hard▪ being all free-born Subjects, and as good Benefactors in proportion to the Government as they Caii pretend to. And this manner of proceeding will not only Level thee in equality; and stop the growing evils of the Trade; but also bring greater and safer Returns to our Cossers, then possibly could be expected by any duplicate duplicate other Measres we could have taken; for before, by laying a general Tax, we put the King's Duty in the Balance against Losses and Mifortunes, but here they are ●ut in the Scale against Prodigious Profits of over-grown Brewers, which far over balances them and all reasonable Gettings; so seeing the equality and necessity of laying this Tax on, we may if we please from this day forward, date a happy change in the Condition of the Brewing Trade; and even those great Brewers have still encouragement enough to pay Homage to the Charms of their Profits and interest, whatever they may pretend to the contrary: For there is no reason that those Blessings daily shower'd down upon us, should be received by them alone, without letting the least drop spatter to refresh that decayed part of the Trade, of increase the Growth of the Kings Duty, at a time that the Government stands so much in need of money, and on the Contrary, whole tides of prosperity swimming in every Channel towards the Brewers, by the fall of every thing belonging to their Trade, and the rise of Drink, which they never fail upon the remotest appearance of a Tax, of charging double upon the Buyer. So it is a clear Case, that let the Parliament charge what Tax they will, they are resolved, by having an equal share, to measure length of Purses for ever with the Government. Now that I have shewed you the reasonableness of laying on this Tax upon Stout, Hopt and Guile Beer▪ I shall endeavour to make the certainty of its answering our expectation in every Particular appear, by demonstrating, that the Third part of all the Drink in the Kingdom is that sort of Hopt and Guile Bee; for every third Brewing that's brewed is that sort of Drink, otherwise in drawing that and Ale together, it cannot without the third parts being Beer, be a proper Mixture, and when that is joined with the prodigious Quantities of Stout, and those sorts of Nottingham, derby, and other strong Ales, they must needs I am sure turn the scale against what Common Ale is brewed in the Kingdom; consequently therefore half the Drink brewed by the Common Brewer will be liable to this Tax of Two shillings and four and nine pence per Barrel, besides that of One shilling per Barrel upon all the Quantities of Ale brewed above Eighty Barrels per Week; so by this means nothing can escape us but what's better lost then found. But I deem it needless by multiplying words, to make things plainer, since the Commissioners of Excise can by their Books and Weekly Return of the several sorts of Drink, make so easy and fair a Cmputation as shall sufficiently convince this Honourable House of the Truth of what I say, touching the raising, or rather Exceeding the aforementioned Sums, not without hopes also of future Benefits to the Government as the Trade still flourishes and increases, besides this Consideration, which I hope will render this Tax more preferable then any other, being free of that Charge that strikes deep by the Salary of Officers in most other Funds; but this being under the cognizance of the Excise Officers, they may, with the assistance of one or two Commissioners more added to the Set, Receive this with the rest of the Duty of Excise, which is an advantage we are destitute of in any other Tax, by reason we generally lose, besides their Salaries, great part at first by the Ignorance of new Officers, as I am sure we have also done in the Duty of Excise by the oversights of unexperienced Projectors wrong placing it, by whom you might perhaps have several suspicions touching those matters confirmed to your belief, but they could not by any unconcerned Person be fussiciently grounded to seize your judgement; but if my humble Advice be thought serviceable or axcepted, it shall I hope for the future prove a very hard Task for the Brewer to impose upon the Government: But by Taxing the superfluous Weekly quantities of Ale, and also that of Stout and Guile Beer, we are forced, purely to avoid dashing upon greater Inconveniences, to propose the laying this Tax after a triangle manner; but since a Three-corner'd Sum will not answer the Importunity of our Needs, I have yet a Reserve left to make it a good square one, out of a Fund that's never to be exhausted, therefore I hope deserves to be esteemed before several Funds that only answer a short and single necessity; but this I will presume to say, will be thought necessary to continue even by future Ages, when things are made so clear and evident to Reason, as not only to bring us in by this Branch One hundred thousand Pound, but also save us double that Sum which goes out of the Kings Duty yearly by Frauds; but if by this means they can be prevented, we reckon a penny saved is a penny got, for those former Tricks they can never practise to advantage after this Tax, which like a Looking-glass, will to the Kings Officers discover at first sight the least piece of Fraud the Brewer can be guilty of, and shall through the Cobweb disguise of all his honest pretensions, see the Spider infusing its venom: And I humbly hope, this Duty that I am going to pled for, shall appear to 〈◇〉 have all the property of the most valuable, equal and just Tax that can be wished or desired for, especially since the Persons who contribute to it, have by wresting the power from the Parliament, raised this Tax themselves, therefore have made the Government a good pretention to share of it; not that I think the Tax was ill placed, had it been done by properer Hands; but from whatsoever cause our Happiness springs, we ought not to be a little proud of our good Fortune, especially when it is heaped upon us by tho. Hands of the fair Sex, the Brewers Ladies I mean, who to increase their Pin-Money, raised their Tax last Month upon the Buyer of their grains, cunningly alleging, they must do so to enable them to pay the Tax which they expect will be laid upon them, to answer the deficiency of the Malt Tax: And since they are so good at Jesting, and so merrily inclined, in my humble Opinion they ought in such a case to be bantered with a matter of Truth, and be allowed the applause of good designing subjects; for had the most sincere Friend the Government has, worked his Brains and studied to the Age of Methuselah, he could not have thought of a more equal or advantageous Tax in proportion then this; for besides the raising One hundred thousand Pound, it will infallibly save the King, as I said before, double that Sum, by preventing the Frauds of Brewers, who after this will be morally impossible for to wrong the King of Five shillings in a whole year, without the pr●●●●● of the Excise Officers; for this reason, that when the Gaugersare commanded to gage the Mash-Tuns as well as Drink-Tuns, and make their weekly Entry of it, they will therefore by Gauging the grains, know to a hanful how many Quarters of Malt has been wet that Brewing; by which Rule, and knowing that two Barrels and three parts of a Barrel is the Product and length that is drawn from any Quarter of Malt for Ale, and Four full Barrels for strong Beer, they can by that Rule therefore miss, if they convey but five Gallons of their words away, tho' they could not be capable of doing so at times when they have Carried off perhaps twenty or thirty Barrels of a Brewing Night to their Tap-houses and Victuallers Cellars; but if those Measures are taken, it will quickly spoil their sport in that Case: And as for taking out any of the grains to deceive the Gaugers, that's altogether impossible to be done, except they could find out some Art to banish the Tell-tale Light, which shows any Officer with half an Eye if they touch but one spoonful of those grains, by reason after the words run off, there lies on the top of the grains, a conjeal'd Scum, which covers it all over as thick and as smooth as a sheet of led, which is never to be touched till the Buyer of those grains comes▪ to take them away, otherwise were they not locked up as 'twere by that Scum, the Buyer, who takes 'em the whole year round, will never believe they have half their due; and this same thick Covering may as well defend our Right.  
Having now, I hope, made you sensible how constant and faithful a carded this Tax will prove to the Duty of Excise, beyond that of any Watch or Morning-Man, I shall now endeavour to make the certainty of its answering your Expectation in every Particular appear, by this Rule, That if Four shillings per Quarter upon malt was supposed to raise Four hundred thousand pounds per Ann. by the same Rule we may expect from One shilling per Quarter upon grains, One hundred thousand pounds per Ann. but considering the Frauds that several Malsters themselves own to me of being guilty of, we may I am sure reasonably hope, that this Tax will answer one half, if not more, of the Malt Tax, besides allowance given of what private House-keepers makes use of in their own Brewings; and I do not doubt but you will think my Belief is grounded upon Reason, when you consider, that not the least Handful of those grains; if even they thought it worth their while, can escape the King Duty; but that piece of Fraud is impossible to be practised in this Case, grains being a Commodity that taints in a few hours, therefore without the search of an Officer will soon discover themselves, if hide: But in the Malt Tax I am satisfied we have been sufficiently imposed upon, even to the loss of the Third part of the Duty; and that Mischief was attended by a Train of others to the Buyer, who found his Malt all this last Year Steely and hard barley, by reason the maltster, to save the Duty, never afforded it half flowering enough, but watched all opportunities to hoist it away, and clap fresh upon the Flower and Kiln instead of it against the Officers came; which did so but seldom, but the Tax upon grains we are satisfied will come to attend the rest of the Duty of Excise, and conduct it all safe home to our Coffers, no Person having the least design upon them. And the Second Advantage is, that this Tax being under the Cognisance also of the same Officers of Excise, it may therefore be without the least Charge brought in Weekly and Monthly with the Duty of the same Drink that's drawn from those several Parsels of grains, which will be as good as a Rule to the Commissioners to measure the Honesty of the Gaugers by, when the Duty of every Brewing and Quarter of grains comes in at the foot of the Bill charged upon the Drink drawn from it, which will be expected like the Nicks of a Tally to answer one another; for the Commissioners, and all People that understand any thing of the Brewing Affair, knows the quantity of Barrels that are generally drawn from every Quarter of Malt or grains; which Measures, if Taken will be so great an awe upon the Gaugers, in whose power only it is now to hurt us, that they rarely will, I dare say, after this attempt to do it, tho all means failing, we may reasonably believe they will not want temptation in that Case; but to prevent any ill Design of that nature, it is absolutely necessary that both Duties should come under the consideration of one sort of Managers, which they may with the assistance of a Commissioner or two more, do with the greatest case imaginable, this being not incident to the Misfortune that attends all other Taxes, in which we generally find the Evil grows proportionable as the Advantages rise; but this will be so far from that, that it not only brings its own Return safe home, but aso be a perfect Bulwark to defend the Duty of Excise: And though this One hundred thousand pounds per An. to that is but a small Edging, yet it will grove a very useful one in binding down and hemming in our former Profits, which have all this time been Ravell'd and wasted away for want of it. But for future prevention, and to raise this Tax, itis humbly proposed, That the grains of every Quarter of Malt brewed by the Common Brewer or Distiller, shall for every such Quarter pay the King One shilling; which tho hitherto they seem to be things of no Value, yet they will bring in a great Revenue, even without reducing the Brewers Wives to the necessity of Exchanging their Diamond Pins for those of the commoner sort: But that being too cruel and severe a Decree, we must yet pronounce a milder Sentence of only going small sharers with those Ladies, who were it not for the Custom that's given them, would perhaps, like Esep's Cock, be happier, and much better pleased with a few barley Corns, then with the richest Gems that now glitters about 'em, it being as natural a Choice for one as the other. And now I shall show you the Reasonableness, as well as the unspeakable Service this sort of Tax will be to the Government: In order to which, it's fit this Honourable House should be made sensible of the vast Diffierence that is between the Price of grains now, and when they were first allowed the Brewers Wives for Pin-Mony, being then sold at the highest for no more then Four pence half-penny a Quarter, tho Malt was then at the Price of Thirty shillings per Quarter, and Ale fold for Fourteen and Sixteen shillings per Barrel; but having this several Years been drawing the Buyers consent by piece meales to raise them, and having brought them up to Twenty pence per Quarter this last September, which is a very reasonable thing to do at a time that Malt is considerably cheaper, and Drink extravagantly dearer; the consideration of which, backed with their own Argument and Banter, of expecting to make up the Deficiency of the Malt Tax, is I think sufficient to justify our pretension to it, especially since it is a thing made so light of, as to be never esteemed nor brought to balance any reckoning of the Brewers; and that light Opinion has this several Years swayed to our prejudice, and caused them to escape the Duty hitherto.  
I suppose it may likewise be Objected, that this Duty may be a little too severe on the straggling Ale-houses in the Country, who Brew their own Drink, and give their grains to their Cows and Hogs. For to make that easy, and having enough in London, and other great Towns to make 'em up with the Distillers grains, our disioyn'd Sum, being out of danger of being imposed upon as we have been in the Malt Tax; it's therefore my humble Opinion, that those Persons that Brew and sell there own Drink in the Country, ought if this Honourable House think fit, to pay no more then Six pence per Quarter, which they will no doubt reckon a very happy change, from that of being obliged to pay Four shillings per Quarter to the Malt Tax, which has occasioned a very sad outery in the Country: If any body will take the pains to cast things up they may soon find that those grains of the great Price they have set upon them of late Years, brings the Brewers Wives for Pin-Mony, half as much as the whole Duty of Excise brings the King, allowances for Frauds and Distillers grains considered, several of them having a Thousand and Fifteen hundred pounds a Year for theit grains; which encouragement, together with the glittering of their Jewels and splendour of their Equipage, would make any body, I think, fond of being a Brewers Wife. But least they should think this Tax should strike too deep, and cause a Palpitation in the Heart of those Funds that's reserved for greater Diversions, I shall, to banish all fears of that kind, make you sensible that this Tax will but slightly touch them, being paid by an able sort of People, who carry on very enriching and gainful Trades, as Wood-mongers, Coal-mongers, Masters of Lame-Wharfes, Scavengers, Cow-keepers, Swinherds, and several Trades more, too numerous herein to be mentioned, and the chief Food of all those Cattle and Horses belonging to those several sorts of Trades, being grains; therefore we have especially here in London and other great Towns, forty Buyers to one Seller, which causes 'em indeed to grow troublesone to the Brewer, striving who shall first Oblige 'em to take their money at any rate for those grains: And in my humble Opinion, the working Horse, and the milk Cow that's daily bringing in the penny, is better able to pay a Tax then several other Animals, who differ from them in nothing but the name of Man, and capacity of getting any thing like them by their Industry, to pay for their Heads, or any other Duty that falls to the share of so wretched a Condition. And the reason why I propose the placing this Tax so as it may extend to those cattle, is purely to level the equality of the Duty between the Brewers Wives and them, and to save the charge that attends the Collecting of it, when divided into so many Channels; which Inconvenience we shall avoid now, by taking it up at the Mash-Tuns side or Fountain head. And as for what Agreement they have made for this Years grains, let those Persons wrangle that out with the Brewers Wives, Bargains of that nature among them being still like Jipsies Knots, fast and loose when they please; but I suppose, to make the Profit of their grains equal to what it was the last Year, they will agree to bear it between 'em; for sure they cannot in their own more serious and inward thoughts believe it a reasonable thing, that those Gentlemen and Members of Parliament, who have for so good a Cause and noble a Master, hitherto cheerfully partend with a great share of their Estates, nay taxed their very Coach and Horses too, shall after the long continuance of so happy an Inclination, at last suffer their great Preservers Royal Word to lye at stake, for Sums that he has with toil of Body and Mind converted to our everlasting Welfare, or by supplying him farther out of their Estates, take the Thorn out of another Man's Foot to thrust it into their own Heart, or a more sensible part of the public, which they have since this Revolution so generously and impartially done, that I hope every Person concerned in this Tax, will after so noble a Precedent, not only cheerfully contribute to it, but also think themselves very favourably dealt by, in paying no more then for the bare Food of those Cattle which brings them in such great Profits Weekly: But having I think said enough to recommend this Tax to the Necessity of the Government and Times, I shall now draw to a Conclusion; before which, to prevent the former Hardships that are put upon the public, by the Brewers placing every Tax double upon the Buyer, it's humbly proposed, that all the several sorts of Drinks sold by the common Brewer for more then the Price they thought fit to raise upon it, when Malt was Four or Five and Forty shillings per Quarter, shall pay double the within mentioned Tax, provided it exceeds the present Price of Drink, while Malt continues, or is sold under Forty shillings per Quarter: But their being a far greater likelihood of Malts falling to a Pound, the Brewer therefore will not be troubled with a Duty that's only Conditional. But this Tax having after being so long baffled, at last singled out things so well as to catch the Profits of the Trade fast by the Throat, we must therefore expect mighty Oppositions and Strugglings against laying it upon the Drink after this manner; for the nature of the great Brewers and Profits are such, that while we place a Tax level upon the whole Trade, and leave 'em way to make their escapes, they will still prove Gainers by it; but being now met with at half-turn, they will, you'll see, like so many confined Cats, fly about and pester the Parliament with Petitions, which they never before thought their interest to do, knowing Silence was the best Orator, whilst they found the chief burden of every Tax fell undiscerned upon the small Brewer; for I am satisfied, they would be much better pleased to have all the Duty of Excise doubled upon the whole Trade, then be obliged to pay the Tenth part of it after this Manner, by reason the small Brewer, for whom it is impossible to subsist under the same Tax, would soon be forced to leave all to the great ones, who upon every such Occasion still watches, like People upon the Shore, hoping for a shipwreck.  
FINIS.