ADVERTISEMENT. Lex Parliamentaria: Or, a Treatise of the Law and Customs of the Parliaments of England; by G. P. Esq. With an Appendix of a Case in Parliament between Sir Francis Goodwin, and Sir John Fortescue, for the Knight's Place for the County of Bucks. From an Original French Manuscript; Translated into English. Printed for Tim. Goodwin. AN ESSAY UPON TAXES, Calculated for the Present Juncture of AFFAIRS IN ENGLAND. LONDON: Printed for Tim. Goodwin at the Maidenhead, overagainst St. Dunstan's Church in Fleetstreet. 1693. AN ESSAY UPON TAXES, etc. SINCE it is of the last Consequence to every true Englishman, that the present War should be carried on for the Preservation of our Liberties and Religion, against the Common Enemy of both; and notwithstanding the false and foolish Insinuations of some Discontented Jacobites, That a Peace with France were more necessary than a War; and that it is more carried on for the sake of others, than ourselves; and that if it were necessary, it might be better carried on by ourselves alone, than in Conjunction with Confederates; and that the only way to secure our Religion and Liberty, obtain a safe and secure Peace, and avoid the great Burdens we are subject to for the carrying on the War, were to cast off the Present Government, and take Measures with King James, and the King of France; yet there is nothing more clear than that these Notions are altogether absurd and impracticable; and that the true meaning of it is, only to give up all that is dear to us, into the Hands of two Princes, who have always preferred the design of Subverting our Religion and Liberties, to all other Considerations whatsoever; and that it is much better to Fight for Flanders than for England, and in Conjunction with Confederates, than alone, is what will bear no Dispute. All that admits of a doubt is, What are the best means and methods to carry on this War. As to the first, relating only to the raising of Aids sufficient for this Undertaking, I thought I could not do a more acceptable Service to my Country, than at this time to contribute my poor Endeavours. As to the latter, relating to the Military Designs, and manner of executing them, I must acknowledge myself wholly incompetent both by my Education and Experience; and shall choose therefore to recommend that matter, with my good Wishes, to those whose Province it is, and especially to my Sovereign; who I judge must needs be better informed in this matter than any other Prince or Person whatsoever. The Method I shall pursue to set this matter in a clear Light, shall be to lay down some General Rules or Maxims by which our Ancestors have steered in the laying of Impositions, which had great regard to the Constitution of the Government, and Condition of the People, and therefore are not easily to be departed from. In the next place, I shall endavour to examine the several Taxes that are now in use, and such Foreign Taxes and Projects as are most in Vogue, and by some thought to be more eligible to be introduced, especially that of a Home-Excise, and show how far they are consistent or inconsistent with the Government, Ease, and Liberty of the People; and in the last place upon the whole, offer my Opinion, what are the best Methods and Expedients to raise Money by. As to the matter of those Aids, our Ancestors have observed these Rules. First, They must not consist of things of Common Necessity or Livelihood, but rather Superfluity. Secondly, They must not burden our Native Commodities and Manufactures, Materials, or other things relating thereunto. Thirdly, They have always avoided to impose upon things wherein the People had no Benefit or Advantage, but rather upon Land, Trade, and other gainful Professions. Fourthly, Rot. Parliam. 9 Edw. 3d. nu. 5. They have always avoided New and Foreign Taxes; and when proposed, have declared they could not grant them without advising with those that sent them; Vide Co. Instit. 4 Parl. fol. 34. and several Rebellions have happened on this occasion. Fifthly, They have had always great regard to the Condition of the several Ranks of Men among us, to support them in the Condition they are in, and consequently to preserve the Monarchy. Sixthly, To charge Money and Personal Estate not employed in Trade, double to Land and Trade. Seventhly, Above all, That Equality should be observed in the Imposition. As to the Persons, these Rules were observed: First, The dignified Clergy usually gave double to the Laity, considering that they were freed from all personal Services, and most other Taxes; that their Revenues were all upon old Rents not subject to Defalcations, Repairs, or Loss by Tenants, or for want of them, or other Diminution; and had great Advantages in point of Fines by Renewal. And as for the other Clergy, their Tithes, and other Profits, came into their hands with little Charge, and that as well the Dignified, as others, were provided for by Laws, not to come in by Purchase but Free-gift, and are now exempted from all Foreign Payments to Rome, and its Dependence, to which all Foreign Popish Clergy are subject. Secondly, As to the greater and lesser Nobility, they were always treated Favourably, being the chief Basis and support of the Monarchy, and were allowed for their Port and necessary Support of their Dignities, and did rarely exceed in the Payment of their Subsidy, the Sum of 20 l. for 1000 l. which they called a Spareable Part. Thirdly, As to the Rich Usurer or Tradesman, whose Family and Expense was small, and Gains great, and escaped most Burdens, as not being so visible as Lands; and the Considerable Freeholder, whose Estate is generally held in his own hands, and managed by himself, and consequently was lesle discovered than the Nobleman and Gentleman's that were Rent, and made both the Profit of Landlord and Tenant; which, according to the Old Maxim, is double the Rent in Greensod, and treble in Arable; the Charge of the latter amounting to a Third more than Greensod: So that in truth, they have all their Livelihood allowed, and more in the value; and none of all these being obliged by their Quality or Custom to any Port, and are the proper Basis of a Democracy, or Commonwealth; these were generally Rated more strictly without any allowance, to prevent the increase of their Number and Growth. Fourthly, The Common Artificer and Labourer having a dependence upon the Nobility and Gentry, and not being able to subsist without them, and consequently a farther support to the Monarchy, were usually Exempted, unless by reason of Money or Personal Estate they fell within the limits of the Subsidy; from hence grew that Ancient saying, That in Taxes, Size-cinq, was to be easy, Quatretrois, to be fully charged, and Deaux ace, to be exempted. Nevertheless, in the Poll-Acts, which came but rarely, these Inferior sort were sometimes brought in to bear their part. Thirdly, As to the Quantum, manner of Collection, and Equality of Imposition, these Rules were observed: First, That it did not exceed by any means the Common Necessity; and that the Prince as well as the Parliament, should show a great tenderness of the People in their Demands and Levies upon them; of which we have a notable instance in Q. Elizabeth, who released half the Subsidies granted her, when her Occasions did not require it; which had a mighty influence upon future Grants. And 'tis observable, That all those Princes who have not stretched Prerogative to Levy Taxes not warrantable by Law, or to Levy them with too much rigour and exactness, or to impoverish the People, and have expressed a care and regard to their Ease, Wealth, and Welfare, have ever been the most Fortunate, Great, and Prosperous; contrary to the Maxims of the present Age. As to the manner of Collection, they have taken great Care that there should be as much Ease, and as little Charge to the King or People in the Collection as may be, by the multiplication of Officers, Penalties, or Subjecting their Houses, or Estates, to the Inquiries, or Informations of Officers, etc. As to the Equality of Imposition; this has been strictly observed, being always the same Rate in the Pound. Nevertheless, with such Qualifications, and Exceptions, as made it rather a Moral Equality, than a Mathematical one, having respect to the condition of the Persons, as I have before showed. Limiting the Sums both for Real and Personal Estates, below which they should not be Charged, viz. Allowing Defalcations for Debts to be ascertained by the Oaths of the Parties Charged, and for the Decay of Cities and Towns in Tenths and Fifteenths. Lastly, In all Cases the King appointed the Commissioners generally of Persons unconcerned in the Places where they acted, and at his own Charge, that it might be done with the more Indifference and Equality, to whom, in truth, by the Constitution, the appointing of all Officers for the execution of the Laws does belong; and once at least in every Age, as I could easily show, the Parliament had granted that the Commissioners and Assessors should be Sworn, and have liberty to examine all Persons, not exempting the Parties themselves, upon Oath. For the better discovery of their Real and Personal Estates, that length of time might not produce too great an Inequality; and that the Aids might be improved in some proportion to the value of things, of Labour, and of Service, and the Improvement of the Wealth of the People. As to the Second Point concerning the Taxes now in being, or in Vogue: And First, as to the Land-Tax, or Monthly Assessment, being nothing but a Military Contribution taken up in the Civil War, and proportion to the Condition of the Kingdom, as it then stood Forty Years ago; the inequality is so exorbitant, both between County and County, Division and Division, Parish and Parish, and impossible to be rectified without a punctual Survey of the whole, and lying wholly upon the Landlord, where Estates are not upon Lives or Fines; wherein the Dignified Clergy pay not one Groat, nor Money, nor Personal Estate come in to the Aid; and which lies so heavy upon the Nobility and Gentry above all others, to the weakening and diminishing their Estates, who are the chief Support of the Monarchy: I take it to be the most Impolitic and Unreasonable method of Raising great Sums by, that ever was introduced in any Nation, and impossible to be long born and continued. Secondly, As to the double Excise; though this has some influence upon our Barley and Malt, and lies hardest upon our Innkeepers and Alehouse keepers, by the discouragement of the Vent; yet were the Armies well paid, which is their greater hardship, I see no great inconveniency in the continuance of it, during this occasion of the War, especially since it introduces no new Charge in the Collection, nor subjects any new Persons to Penalties or Officers. Thirdly, As to the new Impositions upon the Customs, during this War at least, they may be born, though that of Sugars, which began before the War, may require some relief, at least when the War is ended. Fourthly, The Poll-Tax, as it now stands, is grievous to the meaner sort, as to their Children, and deserves to be better considered; and though much exclaimed against, yet is an Ancient Way of Taxing upon extraordinary occasions; and in all other things far more equal than the former were, which taxed Titles and Professions alike: And though it be objected, That all Noblemen and Gentlemen pay alike, notwithstanding the difference of Estates; yet considering that the Lands are all under a double Tax, and that they multiply that Tax according to the Horses that they find in the Militia, I think they are sufficiently charged, and much more equal than in former methods: And that this Tax is not wholly to be laid aside, but may be easily rectified and made useful. As to New Projects that have been much discoursed of, I shall reduce them to Two Heads. First, Things of large Credit, upon some Perpetual Funds. And secondly, The Home-Excises. As to the first, There are two Difficulties to be overcome, to make these practicable; first, To find out such a Fund; which if upon the present Revenue, will be a lessening of it; if upon any Fund being perpetual, may meet with some Difficulties in the Grant; and in the next place, the Novelty of the thing, the loss of a Principal for a Perpetual Interest, or the long distance of time if it be repaid; upon which Calculation all these Projects are founded; the Breach of the Exchequer-Credit by King Charles, and ever since, and the frequent breaking of the Bankers, will make men very shy of parting with their Money upon new Projects at a distance. Nevertheless if it were tried for a small Sum at the beginning, it having been experienced to be so useful, beneficial, and practicable by our Neighbours the Dutch, and is in itself very reasonable, it might gain some Place and Credit here, and would supply the Want of Money in Specie; which, for want of bringing our Coin down to the value of Silver and Gold, the Obstruction and Balance of Trade, and the occasions for Money abroad to our Armies and Confederates, is so much lessened, that it does very much require some Expedient; especially when Public Taxes are so great. In the next place, I shall proceed to consider of that of raising Moneys by Excise upon our Home-Commodities. First, A General Excise upon Home Commodities is a Real Land-Tax, and will have the same Influence upon the Value of Lands and Rents, as that we call a Land Tax, or Monthly-Assessment, hath; and will raise at least Seven, if not Ten times as much, and consequently be as bad as a Land-Tax so many times double. Which I thus prove: The difference must be either in the Matter, or the Manner. As to the Matter first; A General Excise upon Home Commodities, and a Land Tax, or Monthly Contribution, differ not essentially, since both are a Duty upon the same Commodities, which are the Product of Land; only in this their main difference consists, That a Monthly Contribution is a Composition in gross per Mensem, for all the Commodities the Land produceth; and a General Excise is by Retail upon every Particular and Parcel thereof. As to the Manner, their main difference consists in Three things: First, As to the Persons that pay it. 2dly, As to the Time of Payment. 3dly, As to the Equality of the Imposition. All which shall be considered in this Second Head. Secondly, That it will have the same influence as a Monthly Contribution so many times double, and not prove an insensible Tax, as is commonly alleged, will easily appear by considering two things: First, Whether it will chiefly lie upon the Buyer or the Seller, and consequently cause a Rise or Fall upon Commodities. Secondly, Whether it be likely in point of Time and Equality, to afford any considerable Advantage to the Seller. As to the first, It must be measured by the Necessity of the Buyer or Seller; for it is an undoubted Truth, That if the Necessity of the Buyer be greater than the Seller, the Market will rise; but if that of the Seller be greater than the Buyer, the Price of Commodities must fall; and any Duty laid upon Commodities will lie upon either accordingly. But as to the present Case in England, I think there is nothing more apparent, than the Plenty of Home-Commodities, and the want of People to cousume them, which is in truth the principal Cause of the present Fall of Rents, and the Price of Commodities; the consequence of which necessarily will be, That whatever Duty is imposed upon the Commodity, the Buyer will have it so much the cheaper, since it is in his choice of whom to buy, and indeed who shall sell, and who not. As to Time and Equality, it must be allowed that the Excise hath some advantage of the Land Tax, since the time of Payment is not until Sale, and all men seem to pay alike for the same thing; yet when it shall be considered, that most of the Trade of this kind is upon Credit, and not for Ready-Money, and that when Ready-Money is paid, a great Abatement of the Price is expected; and that the Commodity doth vastly differ in Price and Goodness, and yet shall pay all alike, as Beef, Mutton, and Corn, etc. and above all, that the Commodity will be burdened above seven fold by this Payment in parcels; it will be found these Advantages will be much overbalanced; to which I may add the vast charge, trouble and slavery in the Collection, which draw forth from the Subject twice as much as will come to the King's Coffers, and beget an Army of Officers, and a further Army of Soldiers to second them; a Consideration of importance, more than all the rest, and renders it of all Practices the worst. Secondly, A general Home-Excise will destroy Trade, which will appear thus: Whether the Fund of Trade in England be Money, or Home-Commodities; now there is nothing more evident, than that the main Trade of England is in the return of our Home-Commodities, and not that of Money, which is the main that the Dutch Trade is driven withal, they having few Commodities of their own Countries to export, nor indeed enough to support the 20th part of their own people, which renders this kind of Tax most proper there, though very destructive here, all Impositions still discouraging the Vent of the Commodities on which they are imposed, as the Experience of all former times and places doth abundantly prove; besides the great consumption of all Foreign Commodities here, is by such as have dependence on the product of their Country, and not upon Trade, as they all do in Holland; the Vent of which, if discouraged or lessened, abates the Foreign Trade likewise, and the Commodities imposed upon there, are most Foreign, but here Native; and Estates there personal, but here real. Thirdly, This will overthrew the substance of all the Nobility and Gentry of England by the fall of the Value of their Lands and Rents; for if the present Land-Tax hath produced an Effect to such a degree already, and that by experience we find the Land Tax draws more Money out of the Country than what it can bear, disabling the Tenant to pay his Rent, or carry on the Trade in the Country, otherwise than upon Credit; what must the Case be when 7, or 10 times as much will be raised upon the same thing by this New way? Fourthly, A General Excise puts an end to the use of Parliaments, and quite changes the present Constitution of the Government; for having already given duties in all Foreign Commodities, should they admit of this upon Native, there were no more to be given, nor could it be carried on without a Military Power to second it, and might possibly hazard the Government itself, if the people should not swallow it; and if once got up, will never be laid down. Fifthly, It can be of no use to a present Supply, since it will ask a long time to settle it; and neither afford much Money, or Credit, till it be so settled; and that the Experiment be tried, whether it can, or will be born, which this Town, under the Oppression of a War and Power of an Army, would not yield to. If it be objected, That the Dutch raise greater Sums thereby, than we can any other way, and by that are enabled to make War more powerfully than We. This is a perfect mistake; for their Excise is not able to answer the ordinary Charge of the Government, and is in truth their ordinary Revenue; and their War is maintained by their 200, and 100 Penny-Tax, by way of our Subsidy upon Personal Estate. Sixthly, That this will raise near thrice as much as will come to the King, will thus appear; In the Vent of all our Home-Commodities, especially in any considerable Quantities, there is one at least that goes between the Grower and first Seller, and the Consumer; as the Malster, and Brewer, or Alehousekeeper, between the Barley, and the Drink; the Engrosser, Mealman or Baker, between our Wheat and our Bread; the Butchers between our Meat; and the Butcher and Tallow-Chandler, between our Suet and Candles; the Higler, Carrier, or Polterer, between our Poltrey and Wildfowl; Iron, Led, Wool, Tin, Leather and Salt, between the first Founder and Maker, their Retailers, and other Trades that are employed in the Manufactures that are made of them. Now it cannot reasonably be supposed, That whoever is the first Buyer of these things, or any other that goes between the Buyer and the Consumer, will pay the full Price to the Grower, and pay the Duty of Excise out of his own Purse, which will require a greater Stock; and gather it in again of the Consumer, without Interest, or Profit, much of which Trade will be upon Credit, some of it comes short home, especially since it is in his power to abate it in the Price from the first Grower. Nevertheless, he will certainly raise it in the Price to the Consumer again; and so the Penny will be doubled, and probably raise the Price more than the Duty, upon supposition that he pays the Duty, and may come to be a loser by it; and this being dispersed all the Kingdom over, must needs create a vast number of Officers and charge in the Collection to the King; to which I may add, the great Penalties with which it must be supported, and attended; and the keenness of the Officers to exact them, and the great discouragement all this will bring upon the Consumption, with the great disturbance and slavery that it will bring upon the people, to have their Houses subjected to the Searches of Officers, and their Persons and Estates to Entries of Goods, and to Penalties upon that account. Now the Case is not the same in Holland as to any of the particulars beforementioned, as will appear by these following: First, For that it is their interest to discourage the Consumption, and to occasion Parsimony, most of the Commodities being Foreign; and to encourage the Export of them, upon which their whole Trade and Livelihood depends, but ours the quite contrary. Secendly, They can certainly raise the Price upon the first Buyer, because of the Scarcity of the Commodity; and that besides that little which the Country affords, 'tis all in the hands of some few Merchants or Engrossers; and the Necessity of the Buyer is far greater than that of the Seller, through the Multitude of Inhabitants, and the Smallness of the Product for Necessaries for Life. Thirdly, Their Collection is very easy and cheap; for the Merchant secures the Excise upon his first Entry at the Customhouse; and for the rest, they have no Market but in Walled and Populous Towns; so that it is all collected there with few hands, and little Trouble to the People. Lastly, All the Excises of Holland, both upon Foreign Commodities and Home, though multiplied and advanced to the last degree, together with the other Revenues that belong to the Crown of Spain, and the Church, have been computed but at Two Millions a Year, Monasteries and Tithes included, and are anticipated by Debts for several Years; and but sufficient to pay the Interest; and 'tis the 200 Penny, and 100 Penny upon Personal Estates; that is the thing that supports their Wars upon extraordinary Occasions; and therefore probably, the Excises here will not raise such Sums as we imagine, especially upon some few things; and yet the Charge, Slavery, and the Inconveniences before mentioned, will be equal; and the hazard the Government will run in rendering it odious and disgustful to the People, are so great; and above all it can turn to no account but for a continuance of time; and that it is a foundation for any Government, or Ambitious Prince that would subvert the Constitution, and enslave the People, to support an Army, and carry on his designs if once introduced, by the continuance of it; and therefore I think no English man will be willing to make the experiment. As to the last Particular I undertook, which was to give my Opinion what methods were the most eligible to raise Money by; having in some measure prevented it by passing my Censure upon those that are now in practice and vogue; I shall conclude all with proposing that of the Ancient way of Subsidy upon a true Pound Rate, according to the Wisdom and constant practice of our Ancestors, as the most equal, most reasonable, and most suitable to our Constitution; and therefore most eligible above all others: Which I shall endeavour to prove by these Arguments following, and by Answering those Objections that are usually made against it. But before I come to these particulars, I think it necessary to give some general Account of the Ancient Form and Method of Subsidies, Tenths and Fifteenths; the Two latter having been totally disused, and the former but rarely, and not pursuant to the old Method, since the beginning of the Civil War; Vide L. Coke's Instit. 4. pa. 33, & 34. a Subsidy before the War did usually amount to 70,000 Pound, the last Subsidybook being the Rule by which the future were given; wherein every man's Land was valued at a certain Rate beyond Reprises; and this was not altered but once in an Age, when there was an Act made on purpose to make a review by the Oaths of the Commissioners, Assessors, and examination of the Parties themselves, or any other person knowing therein; and all the variation otherwise in the Subsidies, was in the Personal Estate and Money, and the allowance for Debts, and a great number of Children, to which they had regard upon application made by the Parties, pursuant to the Provision in those Acts; all Persons under Five pound in Personal, and Three Pound in Real, as formerly Rated in the King's Books above Reprises, were excepted; and all Goods and Stock in Trade and Householdstuff, except wearing Apparel, were included: And a Subsidy was Four Shillings in the Pound upon Real Estate, and Two Shillings Eightpences upon Personal, payable by Two Payments. And Although Two Shillings Eightpences may seem to be lesle upon Goods, than Four Shillings upon Lands; yet when it is considered, that Lands are Rated according to the Annual Profits; and not their intrinsic Value of Purchase; and that this is almost treble the profit of Money at Five per Cent. and that all other Goods have no Profit or Interest to attend them, Personal Estate is more than doubly Charged, as I have before Asserted. As to the Tenths and Fifteenths, they were a certain Rate imposed on Cities, Towns, and Boroughs, in respect of their Movable Goods, and did amount to about 20,000 Pound; but there was usually a Clause, to reserve a Sum for such Cities and Towns as were decayed. As to the Arguments for the Subsidy or Pound-Rate, having said so much already, I shall reduce them to very few Heads. First, That it is equal in the Imposition, no body can deny; nor that none can pay more than he is rated, by any body's being undervalved. Secondly, That it is made more equal and reasonable, by the allowance of Debts, empty Houses, drowned or unprofitable Lands: But as for Lands, Let or Unlet, since the Profits may be made in hand, as well as otherwise, there was never any Allowance; the Reasons not being the same with Houses, which are a burden, and yield no Profit. Thirdly, Here the Clergy, and all that have Estates upon old Rents, and Personal Estates in Money, Goods, etc. shall pay; though the Assessments brought in the full Value, yet the Commissioners did make an Allowance for the Port of the Person, according to his Quality. But I come now to those Objections which are usually made against it; viz. First, That it is impracticable, as late Experience hath proved. And Secondly, That it will not raise such Sums as are requisite for the present Juncture. To the first of these I answer, That the Experience of all former Ages is a sufficient Evidence; and the Reasons of the late Failure have been two visible ones: First, The Countenance that the Monthly Assessment hath met with from the Court; and the Discountenance this hath found, when the Parliament granted the first 12d. Aid, and the King to name Commissioners, that they put in all the same again which were in the Monthly Assessment; which as it was the highest Disservice imaginable to the Crown, in favour of their particular Countries; so it is like to prove the most fatal to the Nation, disabling it to raise any great Sums from the great inequality of it, and inclining the Party oppressed to embrace any New Project that may hazard the present Government, or prove destructive to the Nation. Secondly, The zealous Endeavours of the Western and Northern Members to continue the Monthly Assessment, which is so favourable to them; which when they consider the Consequences beforementioned, I hope will be no longer insisted on, at such a time as this, when all that's dear to them is at stake. But to show that this is easily practicable, if the Parliament will follow the Methods heretofore used by their Ancestors, I shall refer you to the Quotations in the Margin * 32 Hen. 8. Ca 50 p. 715. the Assessors and Parties paying upon Oath. , and to those Acts, which you will find in the Statutes at large, 34 Hen. 8. Ca 28. p. 833. the same. where the Assessors were upon Oath, 37 Hen. 8. Ca 25. p. 893. the same. and the Commissioners named by the King with power to examine all Persons upon Oath. 2 & 3 Edw. the 6th. Ca 36. p. 970, & 971. the same. But if these Methods be thought too rigorous, 3 & 4 Edw. the 6th. Ca 23. p. 1004, 1005. the same. I propose that the Commissioners may only be of his Nomination, 7 Edward the 6th Ca 12. p. 1052, 1053. the same. according to the Right of the Crown, 4 & 5 Phil. & Mar. Ca 13. p. 1158, & 1159. the same. and the Practice of all Ages, whose only Power is to see the Assessors do their duty to put the law in just Execution; and that every man may be bound to deliver into the Assessor the true Value of the Lands in the place where it lies, according as it is rent; and if in their Hands, according to the highest value that it pays in Parish-Taxes, with any thing that is Rent, under pain to Forfeit a Year's Value for every concealment of all that he hath in that Place. And that the Commissioners have Power to examine any other but the Person himself concerning the Value of the Lands, and the Parish-Taxes, in order to an equal Pound Rate, and to Levy the Penalties upon concealments. And if it shall be thought reasonable to allow any thing for the Port of the person, that it be ascertained by a tenth, or any other part to be deducted to the Commissioners from Persons above a Certain Quality, but to lose that benefit upon any Concealment. As to the not raising a Considerable Sum, there can by no way be so much raised, as by this; for we find by Experience, that the Monthly Assessment, though now screwed up higher than ever, does not raise above 1651702 l. 18 s. but every 12 d. in the Pound will raise a Million, and the Four Shillings that were given by way of 12 d. Aid the first year, would have raised Four Millions, which I prove thus: The Monthly Assessment at 70,000 l. per mensem, raises 840,000 l. per annum▪ and of this I am sure not near a third part of England pays above 12 d. in the Pound, and some not above Three pence, and so upward to a Shilling: Now if these two thirds were brought to pay a Shilling, and the others reduced, I leave it to any reasonable man to judge, Whether the remaining 160,000 l. would not have been raised, especially if Money and Personal Estate are called in to aid; and this I shall observe to you, That all the Home-Excise of the Province of Holland, as I have been credibly informed, do not raise above a Million, and the rest of the Provinces not above half a one, though multiplied and extended to the utmost: And therefore if laid only upon some few things here, would not raise such Sums as are imagined; and for that reason also not worth the Experiment, to change the Ancient Methods of our Ancestors, which will be found in the Conclusion the most Equal and Reasonable of all others. POSTSCRIPT. THis Paper being writ and calculated for the Year 1692. before the Parliament Sat, and had adjusted their Aids, a full and successful Experiment has been made for a Million upon a perpetual Fund, and probably might bear half a Million more, if the time for Subscription and Fund were enlarged; there has also been trial of another 4 s. Pound-Rate, which by reason all Oaths were waved, and very small Penalties put upon the Concealment, and the Commissioners not of the King's Nomination, as I am informed, hath fallen short of the Two Millions that were expected from it; so that other Methods must be taken, as are herein before proposed, if you would make it any thing equal or effectual. There has also been new Impositions laid on several Commodities, which by the Neglect and Miscarriage of Convoys, and want of Station-Ships and Cruizers to clear the Channel from Privateers, as to Trade in General, but more Particularly to the Mediterranean, Turkey, and West-India Trade, have produced but very little; also the Duties upon Sugar have been wholly taken off, which might have been born during the War. These things I thought necessary to observe, since they have made Alterations in some Matters contained in this Essay. FINIS. ADVERTISEMENTS. TRavels into divers Parts of Europe and Asia, undertaken by the French King's Order, to discover a New Way by Land into China; containing many curious Remarks in Natural Philosophy, Geography, Hydrography, and History. Together with a Description of Great Tartary, and of the different People who Inhabit there. By Father Auril of the Order of the Jesuits▪ Done out of French. To which is added a Supplement, extracted from Hakluyt and Purchas, giving an Account of several Journeys over Land from Russia, Persia, and the Mogul's Country to China: Together with the Roads and Distances of Places. Politica Sacra & Civilis: Or a Model of Civil and Ecclesiastical Government; wherein, besides the Positive Doctrine, the State and Church in General, are debated the Principal Controversies of the Times, concerning the Constitution of the State and Church of England. By George Lawson, Rector of Moor in Salop. Both Printed for Tim. Goodwin.