THE EXCISE RECTIFIED: OR, A Plain Demonstration, THAT THE REVENUE now raised thereby, is capable of being Improved at least Four or Five Hundred Thousand Pounds per Annum, which is now paid by the Subject, but diverted from its proper Channel into private Hands. LONDON, Printed, 1695/6. TO THE Right Honourable the Lords Spiritual and Temporal in Parliament assembled, John Farthing Esq humbly presenteth, A Demonstration of the Truth of what was observed, and undertaken by him in his Paper Exhibited to the Honourable House of Commons, Saturday the 8th of February, 1695 viz. That there have been, still are, and will be (if proper Remedies be not applied) several Hundreds of Thousands of Pounds per Ann. paid by the Subject for Excise of Beer and Ale, but diverted into private Pockets. My Lords, IN Obedience to an Order of the Honourable House of Commons, and in pursuance of a like Order from the Commissioners appointed to examine, take, and state the Public Accounts, the said John Farthing attended the said Commissioners on Saturday the 15 th' of February, 1695/6, to whom he then exhibited the four following Clauses, (contained in an Act for an Additional Excise on Beer, Ale, and other Liquors, past 25 th' of July 1689.) which are very prejudicial to his Majesty's Revenue of Excise. Viz. 1. The First Clause in the forementioned Act, directs the increase of the Ale-Barrel from Two and Thirty to Four and Thirty Gallons. 2. The second altars the Allowance to the Ale-Brewer from two Barrels in Two and Twenty, to Two and an half in Three and Twenty Barrels. By both which Alterations, the King loseth Eight Pounds Seven Shillings and five Pence, for every one hundred Pounds paid the King for Excise by the Ale-Brewers, viz. By altering the Barrel, Seven Pounds and three Pence; and by the Allowance, One Pound Seven Shillings and Two Pence. Note. The Ale-Brewer is enjoined to sell no more than 32 Gallons to the Barrel, and at that rate the Customers, (viz. the Consumers or Expenders of that Liquor) pay him One Hundred and eight Pounds Seven Shillings and five Pence, for Excise of the same quantity of the said Liquor, for which the said Brewer pays the King but One Hundred Pounds: By which the King loseth a Thirteenth part of his whole Excise of Ale. Brewing retailers have no Allowance. Also by the said Alteration of the Ale-Barrel, the King loseth a Seventeenth part of his whole Excise of Ale brewed by the retailers; who (being discharged from Trouble by Popular Action or otherwise, for raising their Prices on Beer and Ale) ought to pay the Duty by the Barrel appointed by the Statutes 51 Hen. 3. (Stat. of the Tumbril) and 23 Hen. 8. both which are still in force, and ascertain the Ale-Barrel to be 32, and of Beer 36 Gallons. 3. The third Clause makes an Allowance to the Common Brewers and Brewing retailers of Ale and Beer, of One Tenth part of all Words Gauged warm, without distinguishing to what degree of heat, and that no part of that Tenth shall be charged upon the Brewer. Note. This Clause abates the Force of the Gagers' Oath, and gives them Power to make an Allowance of Ten per Cent. out of his Majesty's whole Excise of Beer and Ale, which the Brewers know how to improve to their own Advantage. If Words be not let down warm, there can be no Ferment. Note. 4. The Fourth Clause of the said Act, enjoins the Gagers to give the Persons brewing Ale and Beer, and making other excisable Liquors, (at the time of taking their last Gage) true Notes in Writing of the quantity and quality of all excisable Liquors by them so gauged. Observations on the said fourth Clause. 1. THis Clause doth (in Effect) discharge all Persons brewing and making Excisable Liquors, from making true and particular Entries; for it cannot be supposed, that the Brewer's Entries will ever exceed the Gagers Notes, which before this Act past they frequently did. 2. Entries were formerly thought to be so considerable a Guard to the Revenue of Excise, That every Excise Act did increase the Penalty on Brewers, etc. (Five Pounds more than the preceding Act) in Case of Non-Entries or False Entries. 3. The Officers formerly did cast up their Gauges at their own Homes (and generally) after they had reposed themselves: But by this Trouble of casting up their Gauges, and giving Duplicates thereof at each Brewhouse, etc. They are put to the Expense of (at least) Two thirds of the Time more than formerly; and by the unavoidable hurry are much more liable to Mistakes. 4. The Officers (who formerly could go their Rounds in Two or Three Hours) must by this expense of Time, make fewer Surveys in 24 Hours than formerly, which gives the Brewers and others many Advantages which they know (too well) how to improve as occasion shall offer. 5. The Officers by this Clause of giving Notes to the Brewers, etc. (which they cannot conveniently do in the Brewing Offices, which are generally unclean places) are in a manner necessitated to repair to the Brewer's Counting or Dwelling-Houses, to draw up these Notes; which may create an Understanding between the Brewers and Officers, not altogether for his Majesty's Interest, directly contrary to the former Methods of Management, when the Officers (generally) had Instructions to avoid all Occasions that might tend to such a Familiarity with the Brewers. 6. The Brewers of London being a Body Incorporated, do (doubtless) instruct each other how to make use of these Opportunities; and 'tis not to be doubted, but they had a great hand in digesting these Clauses, though in a Clandestine manner. 7. Private Mash-Tuns, Backs, Gile-Tuns, and Storehouses are Notions to amuse Persons unacquainted with the Affairs of the Excise, and pretences made use of for the continuance of these four Clauses; (so prejudicial to the Revenue of Excise, and beneficial to the Brewers.) The Brewers both in London and the Country have more safe and expeditious Ways to manage Frauds, without incurring the Penalties of Private Storehouses, etc. And never had greater opportunities then what are given them by this Act. Had not one of the Commissioners of Excise (at the time of passing the said Act) been an Ale-Brewer, and the Commissioners of Excise (who managed the said Revenue Six Years, ending 24 th'. June, 1689. Steered the same course with the Farmers and Managers their Predecessors, it could not easily have been conceived, how such a Bill could have received approbation at their Board, from whence it was carried by the Auditor of Excise to the House of Commons. Or it might justly be suspected they had a Design to Advance the Brewer's Interest, tho' so much to the prejudice of the said Revenue. But what appears most likely, is, That the said John Farthing being about that time in a probability of obtaining the Management or Comptrollment of the Excise, and by that means Enabled to make a clear Discovery of the Errors in the Management of the aforementioned Commissioners and Managers, and of the abuses committed in the Collecting of, and Accounting for the said Revenue; the said Commissioners complied with these courses, to Obviate the dangers which might threaten them by such Discovery, and which also served the Brewer's purposes, as before set forth. That altho' by the Laws of Excise, the Customers and Expenders of Beer and Ale do pay to the Brewers the full Excise, yet the common Brewers of Ale do pay to the King but three Fourth's thereof. As by the following Demonstration will more plainly appear. viz. l. s. d By Altering the Barrel and Allowance, the Ale-Brewer receives of his Customers for Excise, 108 l. 7 s. 5 d. for the same quantity of Ale for which he pays the King but 100 l. 08 07 05 The third Clause makes an Allowance of one Tenth part of the whole Excise of Beer and Ale. 10 00 00 l. s. d. The Fourth Clause (as by the Seven foregoing Observations) for every 100 l. paid by the Brewer, the King loses at least 14 19 03 33 06 08 By which Clauses (besides the old Allowance of two Barrels in two and Twenty) the Country Ale-Brewers receive of their Customers 133 l. 6 s. 8 d. for Excise of Ale, and for which the said Ale-Brewer pays the King but 100 l. which is just one Fourth part loss to the said Revenue arising on Ale in the Country. Note. London was excepted by the said Act, upon the said John Farthing's Demonstration of the Loss arising to the said Revenue, by altering the Barrel and Allowance to the Common Brewers of Ale. But the London Brewers have greater advantages by the Third and Fourth Clauses (herein set forth) than the Country Brewers have. The Country Common Brewers of Beer, also receive of their Customers One Hundred and Seventeen Pounds (exclusive of their damage by lessening their Barrel and Allowance) for Excise of Beer, for which they pay the King but One Hundred Pounds, being above One seventh part Loss to the said Revenue on Beer Brewed in the Country. The Proportion which Ale bears to Beer in London and the Country. London. THE Ale Brewed and Expended in London is in Proportion to the Beer, as Two is to One. Country. The Ale Brewed and Expended in the rest of England, Principality of Wales, and Town of Berwick upon Tweed, is in proportion to the Beer there, as Three is to One. Ale is the Ancient Drink of this Nation; and the Country Common Brewers (except in the Southeast Parts of the Kingdom) sell their Drink by a Barrel containing but 32 Gallons, yet would pay their Excise by a Barrel of 36 Gallons, and would be Allowed three Barrels in three and Twenty, pretending their Drink to be Beer; but having been often told, that if they Sold their pretended Beer by a Barrel of 32 Gallons, that thereby they Incurred the Penalty of the Statutes, 51 Hen. 3. (Tumbril) and 23 Hen. 8. cap. ●… The said Brewers owned their Drink to be Ale, and Sold it as such, Desisting from any further Complaints. The Reasons for these great Alterations in the Excise, are pointed at in the Seventh Observation upon the fourth Clause in the forementioned Act. But the Reasons assigned in the said Act, are for determining the differences between the Country Common Brewers of Beer and the Gaugers, touching what was Beer, and what was Ale; Liquors so plainly distinguishable, both by their Taste and Workmanship, and the Barrels which each are Sold by, that no man can be qualified for the Office of a Gauger, who cannot tender a Reason why the one is Beer and tother Ale. Whatever Reasons may be pretended for making these Alterations, by the lessening the Beer Barrel one Eighteenth part, and the Allowance a Sixth part, it is evident that the relief of the Country Common Brewers of Beer was the least thing intended by the Persons that drew the Bill, or the Commissioners of Excise that approved it. And the Discharging the Coffee-Venders from paying Excise, speaks it plain enough; for that the Vouchers of Coffee, Chocolate, Sherbet and Tea, Cider, Mead, Metheglin, and Strong-Waters of London, Westminster, and Bills of Mortality and County of Kent, for the six Years Management of the * They were by their Patents called Farmers and Managers. But by several Clauses in the said Patents it doth appear, they were no other than the King's Collectors of the said Revenue, and Accountable for it to the King. Farmers and Managers ended 24 th'. of June 1683. And for the six Years Management of the Commissioners ended the 24 th'. of June 1689. As also the Vouchers of Eighteen Counties during the said Farmers and Managers six Years, were kept from the Offices of the Auditor and controller of the Excise; and then the said Counties were (and still are) so broken and dismembered, that the same evil practices may still be carried on, tho' not so easily discovered. An Abstract of the Gross Produce of the Excise of England and Wales, in the Year ended 24th. of June, 1688. viz. l. s. d. q. GRoss Excise of the single Duty of Native Beer, Ale, Cider, Metheglin, Strong-Waters, and Coffee etc. 682172 9 3 1 Gross Excise of the single Duty of Brandy, Mum, and Cider Imported, 50146 9 1 l. s. d. q. Note. The Additional Excise on Brandy▪ Imported, and Inland Strong-Waters, which began 1st. of July, 1685. is not included in this Account. The Total Gross produce of one Years single Duty ended 24 th'. of June, 1688. 732318 18 4 1 The same, upon doubling the Duty. 732318 18 4 1 The single Duty doubled. 1464637 16 8 ½ l. s. d. q. Charge of Management, as per Answer to the Commissioners of Excise their Report. 61361 00 0 0 Neat Produce of double the Excise for the Year ended 24 th'. of June, 1688. 1403276 16 8 2 The Excise of Strong-Beer and Ale is now 4 s. 9 d. per Barrel, being within three Pence of double what it was in the Year 1688. and Small-Beer is now 1 s. 3 d. per Barrel, which is three Pence more than double the Excise in the said Year 1688. which will make good so many three Pences (to double the Excise) on the strong, as there are Barrels of Small-Beer Brewed in London and the Country. And divers other Excisable Liquors being now more than doubled, (some trebled) to what they were then, will over and above make good the three Pences wanting to double the Excise on Strong. Therefore it might reasonably have been expected (allowing an abatement for the War) that the Excise of the Year ended 24 th'. of June, 1695. should have been double to what it was in 1688, viz. 1403276 l. But since the said Revenue (notwithstanding the Additional Duties) is at this time sunk to so low an Ebb, it is more than apparent, that these aforementioned Clauses, together with ill Management and Accounting, have been the Efficient Causes of it; to the great prejudice of such of his Majesty's Subjects, who have Loans on that Revenue, being thereby longer out of their Money; and to the occasioning the increase of Taxes more than otherwise would be requisite to carry on the present War, if the said Revenue were better Managed and Accounted for. The said John Farthing further sets forth, that the Charges of Managing the Revenue of Excise for the said Year, 1688. (according to the Commissioners of Excise their Accounts to the King) amounted to Eighty nine Thousand nine Hundred and thirty Pounds three Shillings five Pence halfpenny; which was more than (by Authentic Vouchers) appears to have been Expended, by Twenty eight Thousand five Hundred Sixty nine Pounds three Shillings nine Pence halfpenny. That the said John Farthing (being in the Year 1689. Authorized by an Order of the then Lords Commissioners of the Treasury, to make an Inspection into the several Offices of the Excise, and to have the perusal of all Vouchers in the said Offices, in order to make a Discovery of the evil Practices committed on the said Revenue) desiring to have a sight of the Country Collectors Ledgers for the Year 1684 (which was the first Year of the Commissioners Management) was Answered, they were in Nubibus. And when he required the Perusal of the Commissioners and Managers Books, he was informed by their Accountant general, that one of the then Commissioners of Excise (formerly one of the Managers before the Year 1684) had taken them out of the Office. The said John Farthing can also show (by Tables Calculated for that purpose) what very great Sums of the King's Money arising by Excise, were from time to time detained in the hands of the two chief Commissioners of Excise (who at the same time were Receivers General of the said Revenue) and of the then Farmers and Managers, ready upon all occasions either to buy up Tallies or advance to his then Majesty at Interest of 10 l. and 8 l. per Cent. per Annum. by which means his said Majesty paid them double Interest for his own Money, first as Running Cash, and then as Advance. Note. The said two Chief Commissioners (who were at the same time Receivers General) were Copartners with two of the Farmers and Managers in the Spoils made on the said Revenue, and the said two Farmers and Managers are at this time Commissioners of the Excise, and the chief Directors of those Affairs. The Auditor and controller of the Excise can make no other Charge on the Commissioners (the Managers) of the Excise, than by such Vouchers as the said Commissioners think fit to give them. Note. The Accounts of the Commissioners of Excise, enrolled in the several Offices of the Exchequer, are only Accounts of Money (pretended to be) received in each Year, commencing 25 th' June, and ending 24 th' of June following, and not of the Gross or Neat Produce of the said Revenue of Excise. That these Accounts are not made, stated, and enrolled (as aforesaid) until about five Years after the Expiration of each Year; whereby great Disadvantages accrue to his Majesty's Revenue of Excise. The said John Farthing is humbly of Opinion, that the Accounts of the Gross and Neat Produce of the Excise, and of the Money yearly received and paid thereon, may be made up and stated, and fit to be presented to the Lords Commissioners of his Majesty's Treasury by the 29 th' of September in each Year; And that all Monies arising by Excise (even from the Remotest Parts of the Kingdom) may be returned and paid into the General Office in London by the End of August each Year. The Advantages which would arise by such speedy Payments and Accounting for the Excise, would be very great, but too many to be inserted in this Paper. According to an Order of the Commissioners appointed to examine, take, and state the Public Accounts, the said John Farthing attended the said Commissioners a second time at their Office, on Saturday the 22 d of February last, but some of them being sick, others absent, he could not deliver his Books and Papers according to the House of Commons Order: And being informed that the Act appointing the said Commissioners does only empower them to make a Retrospection to the 24 th' of June 1689, and the matters herein complained of being Transacted in the Year 1677, and from thence continued to this time, the said John Farthing humbly proposes to Your Lordships, that the said Commissioners may have power to make a Retrospection to the 24 th' of June 1677, by which the Truth of these Preceding Articles will manifestly appear, and the like Practices (for the future) may be discovered and prevented. Also the said John Farthing is humbly of Opinion, that if Your Lordships and the House of Commons shall think sit to abrogate several Clauses (herein set forth) in an additional Act of Excise, past the 25. of July 1689, and to revive the old Laws of Excise, with some necessary Additions. And to charge the Coffee-venders with the Duty of Excise, and to six a moderate Price on the Coffee-Berries, (which are now engrossed into the hands of a few Persons, to the great Oppression of the Traders) he does not doubt, but if a due Care be taken in the future Managment of the said Revenue (being put into the Hands of fit Persons) the said Revenue may be vastly increased, without any Oppression or Illegal Exaction on the People; and by Methods which the said John Farthing is ready to lay before Your Lordships, or the Commissioners of Accounts (if thereto encouraged) he will for the future undertake to secure the Revenue from any such evil Practices, or if any such shall happen, that they may easily be detected and remedied. The said John Farthing humbly prays, that Directions may be given to the said Commissioners of Accounts, that they make speedy report of these matters to Your Lordships and the House of Commons, and to give their Receipts for such Books and Papers, as he shall from time to time lay before them. The Consideration of the Premises is humbly submitted to Your Lordships, by John Farthing, late of Long-Ditton in the County of Surrey Esq now of Chelsea in the County of Middlesex. Subscribed John Farthing. POSTSCRIPT. A Demonstration of the Loss to the Revenue of Excise, by the Alteration of the Barrel and Allowance to the Ale-Brewers, by the Act for an Additional Excise, past 25th July 1689. viz. By Common Brewers of Ale, loss, At 32 Gallons to the Barrel 2 Barrels in 22 Allowance, and at 3 s. 3 d. Duty, l. s. d. Gallons. Barrels. By Alteration of the Barrel and Allowance. 23474,67168 733,58349 108 07 05 Loss. At 34 Gallons to the Barrel, 2. ½ Barrels in 23 Allowance, and at 3 s. 3 d. Duty, Gallons. Barrels. 23474,67168 690,43152 100 00 00 By Common Brewers of Ale, loss 008 07 05 By Brewing retailers of Ale, loss, At 32 Gallons to the Barrel, and 3 s. 3 d. Gallons. Barrels. By Alteration of the Barrel, Duty, 20923,07708 653,84615 106 05 00 Loss. At 34 Gallons to the Barrel, and 3 s. 3 d. Gallons. Barrels. Duty, 20923,07708 615,38462 100 00 00 By Brewing retailers of Ale loss. 006 05 00 The said John Farthing in June, 1689. by Reasons Humbly offered for reviving the old Additional Duty Act of Anno▪ 22, and 23. Car. 2. and by Objections against the new Additional Duty Bill (then under the Consideration of the House of Commons) Printed and delivered to th● Members of the said House, and by the Demonstration foregoing, endeavoured to have prevented the passing of the said Bill, but they had no other effect, than excepting the Brewers of London, Westminster, and within the Bills of Mortality from the said Alterations; and the Bill past 2● of July, 1689. aforesaid, to the very great damage of th●● Revenue, as appears by the low Ebb it is now reduced to tho' double to what it was then. FINIS.