REASONS Most Humbly Submitted to the WISDOM of PARLIAMENT FOR The taking off the present Duty of Excise upon BEER and ALE, and laying the Duty upon the Original MALT: Which is designed by a Lover of his Country, for the equal Service, Benefit, and Advantage both of the Crown and of the Subject.  
LONDON, Printed for Tho. Parkhurst, at the Bible and three Crowns, the lower end of Cheapside, near Mercers chapel. 1695.   

REASONS Most Humbly Submitted to the Wisdom of Parliament, for the taking off the present Duty of Excise upon Beer and Ale, and laying the Duty upon the Original Malt: Which is designed by a Lover of his Country, for the equal Service, Benefit, and Advantage, both of the Crown and of the Subject.  
First, THE present Duty of Excise upon Beer and Ale Brewed by the Common Brewer only; is Humbly supposed to be the most unequal, and consequently the most Severe Duty, that ever was exacted from the Subject; because it is the generality of the Trading, Working, Industrious, and Profitable part of the People of this Kingdom, that consume the Drink Brewed by the Common Brewer, and consequently, do bear the burden of this Duty; and how unreasonable and unquitable is it, that any part of the People,( especially the most Industrious part) should be so Highly charged above the rest, and that with a Duty above three pence in the Shilling, upon the first cost of a Commodity of absolute necessity for the Support of Life, whilst the generality of the Richer and more Wealthier part of the Inhabitants of the Kingdom, are by Brewing their own Drink, freed and exempted by Law from the same. Should this unequal and extreme exaction upon Drink, be paralleled by a like Imposition upon any other Commodity, especially a Commodity absolutely necessary to Life, the Nation would soon express its groans under it. As for the purpose, should a like Duty of three pence in the Shilling be laid upon all Bread, and be exacted only from that part of the People, who for want of Stocks and Conveniences to make and provide their own Bread, are Necessitated to take their Bread of the Common Baker, whilst all those who by Reason of their Wealth and Conveniences, are able to buy in their Corn and Meal, and provide their own Bread within themselves, shall be wholly freed from the Duty; the dangerous Consequences of such an unequal and unrighteous Exaction, might be justly feared. But by taking off the Duty from Beer or Ale, the product of Malt, and laying it upon the Original Malt itself, this Grievance ceases, and then all the Subjects of the Kingdom, stand equally and fairly charged with their own free and voluntary Consumptions. And most certain it is, that all Taxes whatsoever, though in themselves never so heavy, yet by how much the more equal they are laid, by so much the less grievous they are to the Subject.  
Secondly, It must be allowed, that in the laying this Duty of Excise upon Beer and Ale, there was great reason for the charging it on the Common Brewer only, and exempting all Persons Brewing for their own Consumptions, or else no private Families,( Brewing their own Drink) could either Day or Night be free and quiet from the Disturbances of Officers, in the Execution of this Duty; But in changing the Duty from the Product of the Malt, to the Malt itself, this great Inconveniency vanishes, for then not only private Families Brewing their own Drink, will be as free and easy as now they are, but even the Common Brewers also will be freed and discharged from the unspeakable disquiets and disturbances, that unavoidably arise from Officers in their daily Execution of this Duty.  
Thirdly, All the Intelligent Officers employed in charging the Common Brewer with the present Duty, do well know, that they neither are, nor possibly can be exact and certain in those charges, which upon Oath they daily give in, and charge the Brewer with, so many and various are the Mysterious Practices daily found out, contrived and used by the Skilful Brewer, for his own Ease and Advantage under this duty, so that the Officers are unavoidably Forsworn, in the daily Execution of their Office; because they Swear not in Knowledge and Certainty, but in computation and presumption, which is a very hard case, that a duty so unequal in itself, should be unavoidably attended with so much Evil in the Execution of it. Whereas, if the duty be laid upon the Original Malt, no Officers in the Execution of that duty, will be exposed to any such Inconveniences, in that they may upon their Oaths, charge the maltster both in Knowledge and in Certainty.  
Fourthly, The Skilful and Cunning Brewer knows full well, that as long as the Duty is continued upon the Product of the Malt, it is impossible for any Officer, though never so Diligent and vigilant, to prevent all his Mysterious Practices, which as soon as one is discovered, another is contrived and set on foot, to make him easy under the burden of this Duty. But when once the Duty shall be changed from the Drink to the Malt, there will be an end put to all the Brewers little Contrivances, and then the Duty upon the Malt cannot be avoided by any dark Practices of the Malsters, but will always be fairly and duly Collected.  
Fifthly, As the Duty now lies upon Beer and Ale, there is a great Inequality in it, even as to the Common Brewer himself, in that the Duty never had, nor can have any due and proportionable regard to the quantity of the Drink which is drawn from the Malt. As for Example, if a Brewer for his greater gain, will draw three Barrels of Beer from a quarter of Malt, he must then pay Excise for the produce of that quarter of Malt, after the Rate of three Barrels, but if the same Brewer at another time,( for Reasons best known to himself) thinks fit to Draw but two Barrels of Beer from a like quarter of Malt, then he shall pay Excise for the produce of that quarter of Malt, but after the Rate of two Barrels; so that it is apparently very much in the Liberty and Power of the Common Brewers of this Kingdom, to lessen or increase this Branch of the Revenue, as they shall think fit, which can never be effectually Regulated, until the Duty be wholly changed from Beer and Ale, to the Original Malt; and then every Man Brewing, either for Sale, or for his own Consumption, will fairly and justly pay according to the quantity of the Malt he wets, and the Strength of the Drink he Brews; which is so Highly just and equal, that it must silence even those, who for the sake of their own Interests are against it.  
Sixthly, Whilst the Duty is continued upon Beer and Ale, it will very much remain in the liberty of the People also, to lessen this Duty, it being the Right of all Men to Brew their own Drink, if they shall so think fit, and what can be a greater Inducement to the Increase of private Brewing, than the loading of the public Brewers Drink with a heavy Duty, a common understanding is sufficient for the drawing this Conclusion, without having recourse to the Books at the Excise-Office in London. But if the Duty be changed from the Drink to the Malt, all Temptations to private Brewings, and consequently to the lessening of the Revenue thereby, will cease. And then if any Man shall incline to Brew his own Drink, upon an Apprehension of the Excellency and Goodness thereof, above the Common Brewers Drink, yet then he will Brew and Drink, as now he buys Bread and Eats, upon the same equal Terms with all the rest of his fellow Subjects, which cannot be supposed to be Resisted by any true lover of his country.  
Seventhly, Can any thing be justly and reasonably Objected against every Man's bearing and paying his nearest proportions in all those Duties and Taxes, which are for the Support of the well constituted Government, under which he hath not only his Protection, but holds all his Enjoyments; especially in this Duty of Excise, that is, or may become the most considerable Branch of the whole Revenue of the Crown. But whilst the Duty is thus continued upon Beer and Ale, made by the Common Brewer only, the Subjects of this Kingdom, are so far from bearing and paying their nearest proportions therein, that the Generality of those who are most fitted and enabled thereunto, by reason of their plentiful Estates, are the only Persons that( according to the present Law) do wholly exempt and free themselves from the same. But change the Duty from the Drink, to the Original Malt, and then every Man's Shoulders throughout the whole Kingdom, will bear his nearest proportion in the burden of this great Tax.  
Eighthly, When this Duty of Excise was first settled on the Crown by Act of Parliament, in Duodecimo Caroli Secundi, it is there expressed to be given to the Crown, in lieu and instead of the Court of Wards, &c. which Courts are in the same Act expressed to have been very grievous and burdensome to the People; and consequently the Abolishing and taking them away, must be understood to be a great Relief and Ease unto the People. But pray now let us rightly consider, who they were that were principally grieved by those Courts, and consequently were Relieved by their Abolishment, and shall we not find them to be the Nobility and Gentry of this Kingdom? and what could have been more reasonable then at that time, that, that Act itself, should have made such Provision, that they who shared deepest in the Benefits of it, should have been chiefly concerned in the Burdens of it, and not to have freed the Gentry of England from their Burden, by laying a fresh Burden upon the backs of the most Industrious part of the Common People; which Burden has been ever since increasing, and is now become a mighty one, not so much upon the account of the greatness of the Sum of money to which it amounts, but as it lies upon the weakest part of the People only. But it may not be convenient to enlarge any further on this Head.  
Ninthly, Were the Duty changed from the Drink to the Original Malt, it would not prove so heavy a burden to Gentlemen Brewing their own Drink, as possibly( for want of due Consideration) they now fear and imagine; for suppose we, that so much Duty were laid upon a quarter of Malt, as the Common Brewer now pays for the Drink which he draws from a quarter of Malt, this would( in an equal and proportionable way) Raise so large a Supply to the Crown,( that then more unequal and unproportionable Taxes,( wherein all the People share) might be excused; and if this matter were duly weighed and considered, it may be presumed, that the Generality of our Gentry,( especially those who for the Service of their Families, or otherwise, have brought considerable Obligations upon their Estates) do find that the present Land-Tax of four Shillings in the pound, does rise so high, and sits so heavy upon their Estates; that the paying a duty for the Malt which they shall use in their own private Brewing, will bear but a very small proportion to it, and therefore if it be allowed me, as it must, that by laying this Duty in this fair and equal manner, upon the Malt, the Crown will be so largely and securely supplied, that other Taxes will be greatly abated, why should the change of this Duty be so frightful in its appearance to our Gentry, as it has been? For most certain it is, that the true Interest of the Nation, lies in keeping our Trade and our Lands, as free as may be from Impositions and Burdens, and Raising the Necessary Supplies for the Government, upon the Peoples home Consumption. And what if a general Imposition were laid upon all home Consumption, who could reasonably open his Mouth against it? it is not to be supposed, that any Man will quarrel with that Law which gives him the liberty and freedom of Rating and Taxing himself: Now under an Universal Excise, this is the Case of every Subject, for then every Man will pay towards the Support of the Govrnment, exactly according to his Eating, Drinking, Wearing, and Living, all which are in his own Command, Pleasure, and Direction, which is the truest way to silence all Complaints under heavy Taxes and Impositions.  
Lastly, If the Duty were changed from the Product of the Malt, to the Malt itself, it would be a great Service to the Crown upon the account of its certainty; for as the Duty now lies upon the Drink, it is impossible to make it a certainty to the Crown, which the Crown cannot but be very sensible of, because when ever the Wisdom of Parliament has thought fit for a better Supply to the Crown, to increase this Duty, that increase of the Duty, has never been attended with a suitable and proportionable increase of the Revenue; but the quiter contrary, as is too evident by the Books of accounts at the Excise-Office in Broadstreet. As for example; At Midsummer, 1689. the Duty upon Strong Beer and Ale, was three Shillings three Pence per Barrel, and at that time, that three Shillings & three Pence per Barrel, brought in to the King above Eight Hundred and thirty Thousand pound, over and above the Duty upon Small Drink; now this Duty in the year 1692. was doubled, and made six Shillings and six Pence per Barrel, and according to the Rule of proportion, the Income to the Crown ought then to have been doubled thereby, and made to amount to above one Million six Hundred and Sixty Thousand pound: But in stead thereof, at Midsummer, 1692. the whole six Shillings and six pence per Barrel, brought in to the King but little more than one Million and two Hundred Thousand pounds, so that the King lost that year, at least four Hundred & sixty Thousand pounds, out of what the six Shillings and six pence per Barrel ought to have produced, in proportion to what the three Shillings and three pence per Barrel had before produced, which Disappointment could not but greatly dis-serve the Crown; and this great Uncertainty and Inconveniency, will alway unavoidably attend this so considerable a Branch of the Revenue, as long as the Duty lies upon the Product of the Malt. But under the change of the Duty to the Malt itself, the Revenue will then be rendered secure and certain, and then when ever the Wisdom of Parliament shall think fit to add to the Duty, if it be but one penny per Bushel, that Additional Penny, shall at the years end, exactly and proportionably answer, as to the Income to the Crown, to each and every penny per Bushel, which was imposed and laid on before, which cannot but render the King's Affairs more easy and certain, than now they are; a thing very desirable to all truly Loyal Subjects.  
If Objections shall be raised, either as to the uncertainty of what may be the Income to the Crown by this change of the Duty, or as to the Difficulties that may attend the Execution thereof, the Proposer is ready to produce a Scheme of practise, and to attend what he has here Asserted, with the clearest Demonstration. And in the Interim, a Serious Reflection upon the good Effects of taking off the Duty, which was laid upon the liquour drawn from Coffee and Tea, and laying the Duty upon the Original Coffee and Tea itself, may be of some good Service, that change of that Duty being at first intended only as a Specimen, to what is herein most Humbly offered.   
FINIS.