A PROPOSAL FOR AN Equal Land-Tax: Humbly submitted to CONSIDERATION.  
LONDON: Printed in the Year 1691.   

A PROPOSAL FOR AN Equal Land-Tax, etc.  
THere is a great and urgent necessity at present of raising great Sums of Money. To which the Common People of England, we may safely presume, would willingly contribute their utmost: and matters might be so ordered, that their Assistance would be very considerable. But some would have the Gentry take the whole Burden, upon themselves and a few others; and would have this Money raised by a Land-Tax. which way will very probably be followed. Here it is confessed, that though this Tax prove heavy, yet upon this great Occasion it would be born with Cheerfulness, if it were made equal. But the monstrous inequality of it, as the Rates are now, is more grievous than the Tax itself. What can be a greater heart-breaking, then to pay double and triple, in proportion to other people? And many a poor Gentleman must be ruined, if these Rates continue.  
A Remedy for this Evil hath been nobly attempted already, in Parliament, by bringing the Payments to a Pound Rate. And surely it cannot be denied, but that the Taxes of two Shillings in the Pound, and three Shillings in the Pound, were the fairest that ever were granted. Nor hath there been any thing done in England more becoming a Parliament. But that which was well designed, was so villainously executed, (I mean in the Assessing); that even those Taxes proved shamefully unequal. So that, notwithstanding all the Care that was taken, some Men paid double and triple to others. Not that much Land was Assessed above the true value, (for That is not complained of); but while some were Assessed to the full, others were Assessed at the half, or third part. by which means they that were Assessed to the full, paid double or Triple. For Example: If there be three Farms of equal value, that is, each of them worth threescore pound a year; and one of these is duly Rated at threescore Pound, the second unduely at thirty, and the third at twenty; in this case the first pays double to the second, and triple to the third.  
You will say, that to rectify this matter, we must raise all those that are under-rated, and thereby have all Lands Assessed at their just and full value. In answer whereunto, I confess that if this thing were done, we might easily have equal Taxes: whether they were laid by the Pound Rate, or by a Sum certain upon each County. But all the Skill, and all the difficulty is, to get this thing done. The ordinary Assessors will never do it. for Experience hath taught us, that Men will strangely swear and forswear, to save themselves and their Neighbours from being screwed up. And it hath been proposed already, to take a more effectual course by rewarding Informers. but that way doth not please. Some would have a Tax by the Pound Rate, and the King to name the Commissioners. but I doubt it will not be convenient, for his Majesty or Men deputed by him, to have any hand in screwing up people. Others would have such a Tax farmed out, and the Farmers to try their Skill. but a Tax fit to be farmed out should be of some continuance: whereas this must be paid at once, or within a short time. beside, these Farmers and these Commissioners must do their work by the help of Informers: who, as I have said before, are not pleasing. Moreover, go which way you will, this raising and Screwing of people is a harsh and odious business, and goes against the hair: so that it will be found extremely difficult.  
But the design of the Proposal here offered, is not to raise any body: but only to ease those that are overcharged, and that pay above their proportion. Which is a thing so equitable and so favourable, that there is good reason to hope that no Man will be so inhuman to oppose it. Considering withal, that none are to have this Easement, unless they make their case so plain that no doubt can be made of it.  
The Proposal hath been briefly mentioned already, in the Project of a Descent upon France. and more at large it is this.  

1. That a Land-Tax be granted, the same with that which was granted this last year. (the Amount whereof is (we know) about seventeen hundred thousand pounds.) And that the same proportions be laid upon the several Counties, and upon each particular Man.  
2. Provided nevertheless that no Man be obliged to pay above two Shillings in the Pound, of the true and full yearly value of his Land.  
3. That, in order hereunto, all persons aggrieved, that is, all that are to pay above that proportion, may complain to such Commissioners as the Parliament shall please to nominate for each County.  
4. That these Commissioners, upon clear proofs in writing of the true value of the Land, shall make just Abatements, and shall settle the Complainants Tax at the said proportion of two Shillings in the Pound.  
5. That the Commissioners cause all these Depositions, and their Orders upon them, to be fairly transcribed into a Book; and so transmit them to the Committee, which the Parliament shall please to appoint for this Service.  
6. That this Committee of Parliament shall inspect the said Depositions and Orders; and shall disallow the Orders if the Evidence seem not clear, or alter them as they see Cause.  
7. All Orders and Abatements made by the Commissioners to stand good, unless, and until, they are disallowed by the Committee of Parliament.  
8. No proof to be admitted, but by written Depositions. Even the Quality and Credit of the Witnesses, if there be occasion for it, to be proved in writing.   
Thus I have laid open the whole design: which aims at nothing but to relieve the Oppressed. Here will be good store of Informers: but of all that ever were, they will be the most innocent; for every Man must Inform for himself. And he may easily do it with effect. For there is nothing more easy, then for any Man to show plainly the true value of his Land.  
If the Land be Let, or have been lately, at a Rack Rent; 'tis easy to show what that Rent is or was. And the Tenants own Oath will be good Evidence, if he can also swear, that the whole Tax must be allowed by the Landlord. which the Law directs, if there be no Covenants to the contrary. Also the same thing may be proved by the Landlord's Steward or Bailiff, or any Servant that knows.  
If the Land be Let for Lives or Years, and at an under Rent; it may be showed what the Rent is, and likewise what Fine was paid, and for what term.  
But if the Land be a Mans own, and was never Let, there must be more ado. though even then the thing will not be greatly difficult. It will give a great light, if a Surveyour swear to the Quantity. Showing also how much of it is Common Field, and how much Enclosure: likewise, how much is Meadow, Arable, Pasture, and Wood Then others must prove the common rate of those sorts of Land, in that place and Neighbourhood. And substantial Neighbours may make Oath, what they believe and judge, to be the true value of the particular Land in question. Also the Party may show, at what rate he bought the Land, if he hath lately bought it; or at what rate he hath offered it to be Let or Sold. In short, there are many ways to make out a thing of this nature, if it be true. But to palliate a false value is very difficult, so as to give clear and full Satisfaction: without winch, there must no relief be expected by the Complainants.  
I must now answer a Question concerning this Matter: and likewise two Objections.  
The Question that may be asked is this; What is the meaning of this Committee of Parliament, which (according to these Proposals) must control the Commissioners of the Counties? And I answer, that the meaning is; that the Commissioners may take greater Care to do equal and righteous things, when they find that their Proceed must be seen and examined by others. Whereas they would be apt to take too much Liberty, if it should be only known to themselves, what Methods they follow, and upon what Grounds they go. But yet in all likelihood the Committee will not much alter what the Commissioners have done.  
The first of the Objections is, That the thing here proposed is exceeding laborious. I answer; That the bringing Taxes to an equality is so glorious an Achievement, that we ought to spare for no pains to Compass it. Nor is it only noble and beneficial, but also of absolute necessity. If the equal dividing the common Booty be necessary to Pirates and Buccaneers, the equal distribution of the Public Burdens is much more to a State. Saith a late Author. But moreover, as this Work is great, so there will be many Hands to do it. The Country Commissioners will divide themselves, as they use to do in the case of Assessments. And the Committee of Parliament (which will be numerous) will name several Sub-Committees out of their own number, and share the Work to them. who (amongst them) must peruse the Books sent from the Counties; and report to the whole Committee, what they disallow and what they doubt of. The transcribing the Depositions into these Books may seem a tedious business, and of too much time. But even here so many hands may be employed, as will make quick work. For several Men may be at the same time transcribing upon lose Sheets, and then those Sheets be made up in a Book. Indeed there should be two Books: one to be sent to the Parliament, the other to be kept in the County. All this Writing to be paid for, by those for whose benefit it is done, according to the length of the Depositions that concern them. And 'tis much if it cost any Man five Shillings.  
The second Objection is, That by these Abatements, according to the Proposals here offered, the Tax will fall short. In answer to which I must acknowledge, that the Tax will fall short at least half a Million. But if the Public Occasions require it, this may and must be made good by a farther Tax: which by this time will be pretty equal. And surely it is much fit, that the whole Nation should bear this further Burden by an equal Tax; then that part of the Nation should bear it, by having the Inequality continued upon them, and by paying above their proportion.  
It is confessed, that when all is done that hath been here proposed, there will still remain some Inequality. For as the Rates are now, there are many that, to the last great Tax, pay under two Shillings in the Pound: And there is nothing here offered to raise them. We must therefore be content (at least at present) to let them enjoy this advantage. Let them pay twenty pence, or eighteen pence, or less, while others pay two Shillings. But that some should pay but twenty pence or eighteen pence, while others pay four, five, or six Shillings, or more; so that some are at ease, while others are destroyed; is too unreasonable, and aught to be endured no longer.  
You will ask, What Injury is it to me, if my Neighbour be eased? I answer, the Injury is, that I am not eased too. And if He pay below his proportion, I must pay above mine. And by the undue Easing of Him and others, the Tax falls short of what it would otherwise be; so that the Public Occasions call for further Taxes, of which I shall bear part, and still above my proportion. If some Part-Owners should pay less in proportion than Others toward the Ships Charge, it would be a plain Wrong to those Others. And so it would be, if some Lands in a Marsh should (for maintaining the Sea Walls) pay but six pence an Acre, when other Lands pay twelve pence.  
It hath been said, that though a Tax were laid as hath been here proposed, yet there would be still some Inequality. But the next Tax after might bring things more even. For it might be granted for the same gross Sum, with this Proviso that none pay above one Shilling in the Pound: with the same Methods for giving ease. And this Tax would make good what the other falls short. For both these Taxes will amount to three Shillings in the Pound: which is very near the true proportion, that all Lands should pay to the Tax now on foot.  
Thus by the way that hath been here proposed, there must be two Steps to arrive at the Reformation intended. But I conceive, upon further consideration, that the thing may be done at once: and that the first new Tax may be at the former Rates, Provided that none pay above one Shilling in the Pound. Which will be the same thing in effect, as a Tax of twelve pence in the Pound, with a new and sure Method to have it equally Assessed. This Tax may, by the good old word, be called a Subsidy. And the Parliament, now and at other times, may please to grant, either one Subsidy, or part of one, or a Subsidy and a half, or two or three Subsidies or more, according as the Public Occasions require.  
But still after all hath been done, the Taxes will not yet be exactly equal. For there are divers, as I am well informed, that do not pay six pence a Pound to the great Tax now upon us. I leave these to be further considered. And in the mean time, though they do not pay to the full, yet they will pay three times as much in proportion, as they did formerly.  
I have all this while been driving at Equality. But there is an Equality so unequal, that I cannot but declare my sense against it. and That is; that Houses should bear equal proportion with Lands. for which there is no reason, as every Man's reason will tell him. They ought therefore to be abated a fourth or a fifth part.  
If the Parliament shall not think fit, to enter upon this great Work at present, (though 'tis every Man's Work, and would be soon done); they may however, by a shorter way, give some relief (if they please) to those that are oppress't in the Land-Tax: that is, to those that pay plainly above their proportion. And this may be done; By making the Sum of the Tax next granted, to be something less than the last, and then distributing this Abatement among the Counties, that are now notoriously overcharged: the other Counties continuing as they are. Thus, whereas the last Tax was for about seventeen hundred thousand Pounds, the next may be for fifteen or fourteen hundred thousand: which is two or three hundred thousand pound less. And then the Oppressed Counties, (which Counties are well known), may have their Monthly Payments abated, in such proportions as the Parliament shall find meet. The raising either of Men or Counties is such a Noli me tangere, that there is no meddling with it: but there is great reason to hope, that the giving just Ease to those that want it, will meet with no Opposition. For my own part, I have no particular Concern in this Matter. I am in a County that is not like to be eased. And I pay about three Shillings in the Pound; which is near the true proportion. But I wonder the Counties that are concerned, have not petitioned all this while. In such a case as this, even clamorous Petitions would be excusable.  
There is another Consideration about Taxes, which I recommend to those worthy Persons who have a hand in granting them. And that is, That the Payments be not made too quick. We know that the present great Tax (to say nothing of those precedent) is paid with exceeding difficulty. And such another Tax in the neck of it, to be paid likewise forthwith, 'tis doubt would occasion extreme Distresses. When a Man hath bled much, if you go to take a further great Quantity from him, at once and presently; it may prove fatal, his Body cannot bear it. But after a while, his Blood being recruited and supplied you may take more without hurt or danger; especially if you do it by degrees. And 'tis just so with our Nation in point of Taxes. We could pay a moderate T●x for many years, and be little the worse. And people would have room and time to supply all by Industry and Parsimony, the two great Promoters both of private and public Riches. But our Money of late hath been swept away so fast from us, little of it returning; that it hath not only sheared from the Landlord a good part of his Rent, but also disabled the Tenant from paying the rest: the Market being dead, and no Money stirring. And then the Cities and Towns must needs, as they do, find a grievous deadness of Trade. So that a general Poverty hath suddenly overwhelmed us.  
We could better pay two Millions in four years, than a Million and a half in one year. In which first way, the War might be maintained by Taxes, that probably will be paid in time of Peace: when we shall be better able to do it. Also his Majesty's present Occasions will be as well provided for this way, if there be a Credit given upon those future Payments. You will say, This will draw on Interest. But I answer, that the Interest will not do us so much harm, as the Respite will do us good.  
In this Affair we must consider, not only what is best to be done, but also (and more especially) what We are able to do. Perhaps it were best to pay ready down. But if we cannot do it, we must be glad to take time and allow Interest. And it is better to have upon us, for some years a burden we can bear; than to be crushed at once by a burden we cannot bear.  
If it be an advantage, to Lend Money to the Public above the common Interest; it is among Ourselves, and any one that will may have it. There is also this Convenience, that all those Lender's will be firmly engaged to wish well to the Government.  
I would not have us follow the Example of Holland: where their whole standing Revenue is Anticipated for a great many years, by vast Sums of Money taken up at Interest. And there are many Families, that live upon the constant Interest of Moneys lent to the Sta●e. But I hope we shall never be brought to such Necessities. And I would have our Deal in this kind, to be for moderate Sums, and a moderate number of years.  
We may remember, that in King Charles his first  War, the Parliament gave at once two Millions and a half: but to be paid in some years. So that what is here offered in this Matter, is even in England no new thing.  
But what if this War continue next year, and we must raise more Money? How and upon what shall the Tax be laid? My Answer is, that if there be Necessity for it, it may be a concurrent Land-Tax. Or the Tax may be pushed further on, upon some years to come: that is, after the End of the four years before mentioned.  
It cannot be denied, but that the Ways now mentioned, and especially the last, will draw on more Interest. But to make this Interest easy, it is further humbly proposed;  

1. That a Land-Tax be granted, suppose for a Million of Pounds, payable at the end of five years.  
2. That upon the Credit of it, the King be enabled to give Tallies or Tickets, of one hundred Pound each, amounting in the whole to ten thousand.  
3. That these Tickets be made Currant according to their value, by Act of Parliament.  
4. That these Tickets be Pieces, or Plates, or Medals of Silver, coined or stamped in the best manner to avoid counterfeiting. and each having its Number fairly stamped upon it.  
5. That each of them be affixed or appended, under a S●ale, to a Pocket Book.  
6. In this Book shall be written, To whom and by whom the Ticket was first delivered, with all the Assignments afterward.  
7. That no Man shall be obliged to take them at first from the King, but with the Allowance of five per Cent. Nor shall the King's Receivers be obliged to take them back at their full value, till after a year from their first delivery.  
8. That when these Tickets are brought in, at the end of the five years; they that bring them in, shall likewise have the Allowance of five per Cent. So that they are first taken at ninety five pound, and paid back at last at a hundred and five.  
9 If any of these Tickets be lost, yet he that had it, to have the benefit of it at the five years' end. he proving that it was delivered or assigned to him, and there being no proof that it was further assigned.  
10. The form of the Pocket Book may be this.   

Number One.  
March 1. 1691. Delivered to A. B. of the City of London Merchant By Me C. D. the Officers name.  
April 17. 1692. Assigned to Sir E. F. of S. in the County of Kent, Knight By Me A. B.  
June 24. 1692. Assigned to G. H. of the City of London, Goldsmith By Me J. K. Executor of Sir E. F.   
Here now is Money taken up for the public Service at ten per Cent. for five years: which is two per Cent. yearly.  
The first five per Cent. will take the Tickets cleverly out of the King's hands, without any appearance of hardship to the Subject: and it will set them fairly afloat. The five per Cent. at last will secure those that take them from being left in the lurch. It will make them not afraid but desirous to have them at the five year's End. And it will keep up their value and reputation during the whole time.  
These Tickets will be a Treasure that can be neither stolen nor lost. For they will be of no value (more than the Medal) save only to Those have the Right to them.  
They will be a good supply for the Money we have lately lost: and Money will then be less needful. Great Sums will be paid with Tickets, and lesser Sums with Money.  
Perhaps hereafter, when we have seen the way of it, We may in the same manner take up greater Sums, at easier Interest, and for more years.  
But I doubt it will not be convenient, that the Amount of these Tickets should ever exceed the half of our Running Cash, though we could have them without Interest. A moderate Quantity of them will imp out our Money: but too great a Quantity would drive it quite away.  
I must add one thing more to the foregoing part of this Discourse: and that is, That when a Land-Tax is granted, there should a Poll-Tax go along with it. That so, the whole Kingdom being concerned, every Man in it may contribute something. The Land-Tax draws hard from those that have Estates: and the Poll-Tax will draw something (though a general Excise would insensibly draw more) from those that have them not. And surely when the Men of Estates bear the main of the Burden, and put their Shoulders to it; it is but reasonable, that the Common people also should each of them lend a Finger. They ought not therefore to complain, if for every Shilling in the Pound which the Land-Tax rises to, there be twelve pence a Head laid upon Men; and upon the Women, six pence. Thus a great difference is here made, as it ought, between Women and Men. For there is no reason that Women should pay equal, when they do not get half so much. And I have the rather designed them some little Ease in this matter; because I think our Nation hath been too valiant, in making hard Laws against Women.  
When I speak of so much a Head, my meaning is that it should be upon all alike, both high and low. Or if any difference be made, it should be only some such difference as this; That Gentlemen, and all so reputed, should pay double or triple to common Men.  
It seems a great Mistake, that a Poll-Tax, should run high upon Degrees and Titles and Dignities: especially if a Land-tax likewise be then on Foot. For generally they that have Titles, have also Estates, which pay to the Land-Tax. If a Land-Tax come to two Shillings in the Pound, and there be a Poll-Tax proportionable; a common person pays two Shillings for his Head, and a Knight of a thousand a year pays a hundred Pound for his Estate: and it seems very hard, that he should pay ten Pound more for his Title. Why should we lay more upon those, that have their load already?  
And though there were no Land-Tax on foot, yet a Poll-Tax that runs upon Titles and Dignities, is of all others the most unjust, because it is most unequal. It is very unequal and unjust, that a Squire not worth a hundred Pound, should pay as much as one worth five thousand a year.  
FINIS.   

London Printed for Randall Tailor near Stationers-Hall. 1691.