An Expedient for Regulating the CUSTOMS AND EXCISE.  
Approved by divers well affected Merchants, and others of the City of London.  
Humbly represented to the Supreme Authority of the Nation, the PARLIAMENT of the Commonwealth of ENGLAND.  
By Francis Cradock. Merchant.  
LONDON, Printed by Joseph Moxon. 1659.   


To the Supreme Authority, The Parliament of the Commonwealth of ENGLAND.  
The Humble Representation of Francis Cradock Merchant, by approbation of divers well affected Merchants, and others of the City of LONDON.  
Shows,  
THat the Customs and Excise being the Greatest part of the Commonwealth's Revenue, if duly Governed by a more proper Method; m●ght be Improved at least one hundred thousand pounds per Annum for the future: and a greater sum be forthwith levied for supply of the present occasions; without distasting the People by Letting out more than what is at present in Farm, or Raising the Duties now Imposed.  
That moreover thirty odd Thousand pounds per Annum now vainly expended, may be prevented; and the business be better managed, the great trouble to Merchants and other Traders (so much the cause of complaint against the Duty) be taken away; to the encouragement of Trade, the Increase of Shipping, and general satisfaction of all Men.  
All which, with the annexed moddle, and Reasons demonstrating how the same may be effected, is humbly represented; with prayers to God almighty to direct your Honours in all things.   

REASONS Humbly presented, For Reduceing the CUSTOM AND EXCISE Of the Nation into one entire OFFICE.  
1 THat the General Excise (so much decried and Petitioned against) in its proper Constitution is the most equitable of Impossi●ions: no man being charged with it but he that sells it for profit, to the consumption of the Commodity, who in truth pays it insensibly without Complaint.  
2 That the Excise of Inland Commodities now in Farm, may be so continued for the Interest of the Common wealth; being settled to grea● advantage: and having no dependence upon the Fortain in poin●● of mannagement is fittest to stand a part as now se●●ed: for if reasumed the Charge in mannageing would return the receipts thereof to the old account of above a third part less than now is made by this Improvement.  
3 That if otherwise this Honourable House of Parliament shall think fit to Reasume other Inland farms of Beer and Ale, besides this of London: I am humbly of opinion that the same may be more properly managed at less charge by the following method; and the Excise now rendered so compulsive, become a more voluntary duty.  
4 That in reference thereunto all Judges now going abroad may have direction to return an exact account of the number of Inns and Alehouses in their several Circuits; which number being divided from the sum or number of pounds Starling each County now stands Let at per Annum, I believe will be found to give a reasonable product for each Alehouse to pay yearly.  
5 That the former Laws Prohibiting all persons to sell Beer, Ale, Perry▪ Cider, etc. without Licence may be revived, and enjoined to be duly executed; and that Lycences may be granted only to such, and so many persons in each County at so much per Annum as the Justices of Peace in the same County shall think fit and a point: unto whose assistance may be added a Commissioner, without whom nothing shallbe transacted: who with a servant or two at most may be sufficient to manage any indifferent County according to this method, at little charge in respect to what is now therein expended.  
6 That the unequallity in the Trades and draughts of several persons appearing the greatest obsticle in this design; I conceive may be rectified by the said Commissioner, who making it his whole business, may inform himself by the former receipts, or by the People themselves, that are apt enough to inform him also what they paid the last Farmers; which together with the assistance of the said Justices may enable them to put an equal estemate upon all Lycences, according to the quality and trade of the Persons desiring them; who will not be unwilling to pay down a quarters rend, and give Bond yearly to be renewed, for the remainder  
7 That all Towns, Parishes and Villages, may be allowed a competent and certain number of Inns, and Alehouses; which being once settled by Lycences at certain rates, and all offender's th●● sell Drink contrary to law without Lcyence, duly punished. There will not be a Licence either fallen by death or otherwise but will presently be retaken, and the revenue be thereby brought in voluntary, that now is paid with much trouble and unwillingness by the People.  
8 That no Licence granted to any Person may extend further then for what Beer. Ale, etc. he shall spend in his dwellinghouse; so that the Drink sold at public Fairs during the Fair time may not be coloured or exempted from paying Excise; which by the said Commissioner and his servants may with much ease be collected.  
9 That the said Justices or any one of them together with the said Commissioner may have power to command all Constables, and other Officers to be assistant unto them in their districts; and also to lay a Fine or other lawful punishment on oftenders according to their demerrits: to be paid one Moyery to the State, and the other to the poor of the Parish where the offence is committed by which means the People will be made strictly to observe the plain laws by them understood, and be freed from that of Excise often intrapping them, and so mystical to vulgar apprehensions.  
10 That all common Brewers not selling within London, and lines of Communication by means thereof may be dis-obliged of paying Excise for all strong Beer, or Ale; and a penalty be imposed on such as shall sell to persons not Lycensed that usually tapp out or retail the same: and that in consideration of the six pence per Barrel laid on smaller Beer, the Brewer that will not compound may be made liable to such Imposition quarterly to be paid as two of the said Justices and Commissioner shall reasonably calculate. Always provided that any Brewer finding himself Injured by such esteemation and shall together with the testimony of another make proof thereof upon Oath before the said Justices etc. that then due allowance may be returned him accordingly.  
11 That this way of management will not be so  in London, and lines of Communication, where the Brewer serves all that is expended; and from whom the duty will be collected at the least Charge; but as to the Country duty the case is much different: for there Excise being paid promiscuously by others as well as by Common Brewers, both must be kept to a survey, which if exactly done, the one fourth part of the receipts will not defraud the charge: by which means both the former Commissioners and present Farmers have been enforced to compound with all in the Country at as good rates as they could: which in effect is the method here prescribed, dearly paid for, and brought from Holland to England, for expedition over the Alps.  
12 That what the Commonwealth's revenue hereby may be advanced, I shall not presume to estemate, but do leave it to better judgements: only shall say, that by this way of mannagement (which more fully may be Illustrated) I conceive all frauds practised by Officers will be prevented; besides the expense of fifty thousand pounds per Annum, now paid in Salaries be taken off, and the rends paid for Lycences (thought less than the present Compositions made with the now Farmers) will bring in more yearly to the revenue. But my design being to enlarge on the Customs, and Foreign Excise: I Humbly submit this, and return.  
13 That the Customs and Foreign Excise if Let to Farm, or otherwise managed by Persons Interressed, would both discontent the Merchants, and obstruct Trade; for that the manner of placing Persons to judge in that, which if but Implicitly concerns them, though the judgement given be just, yet will not be so pleasing to the People, as that done by Persons more indifferent, as those put in to manage the same properly for the Interest of the Commonwealth will be rendered.  
14 That the said Foreign Excise and Customs being dependent one upon the other might be reduced into one Entire Office, and be better managed by the same Commissioners and Officers, to the ease and accommodation of Merchants in their dispatches, and the trouble to shop keepers and others in fetching of tickets (the chiefest cause of complaint against the duty) be prevented.  
15 That all Collectors and receivers of Customs their Journal or day Book of receipts may serve as a charge to the Merchant for Excise, whose firm may also serve for bill of entry at Custom house, and from thence be transferred to the Leger, which is all the trouble extraordinary, and both accounts are completed, the trouble in this and all things else will be to both Merchant and Officer shortened, the accounts upon occasion readier to be Examined; and many mistakes and other inconveniencies that now happen between both be prevented.  
16 That in order thereunto, in stead of the first buyer, the Merchant may be made alyble to pay the Excise; who doth the same voluntary already, in all the out parts, and many also in London selling their goods accordingly.  
17 That by making that a standing Law, which is now so differently practised, and falls out often as Controversies between the Merchant and first buyer, who (although by the Law in being) is liable to pay the duty, yet the Merchant also stands obliged to see it done, and discharged upon his account (which trouble is in small parcels of goods sold, a greater inconvenience than the payment of the duty) many suits in Law would be thereby prevented, and the Merchant have more positive warrant to demand for, and sell, both the Custom and Excise with his goods.  
18 That in lieu of the Merchant's standing liable to pay Excise, four month's time may be given him to pay for the like quantity he entered inwards, and paid Customs; regard being had only to Wines and such like perrishable Commodities; which if not sold or exported within the said term, then to have three month's time more, and no longer.  
19 That a certain allowance may be computed for Leakage of Wines, and other liquid or wasting Commodities, in favour also of Merchants, at so much per Cent, for three months: and no other allowance to be made upon any pretence whatsoever.  
20 That the prejudice to the State for want of sooner reduceing the Excise to a more certain method is evident; in that the said duties of Excise set on Wines, Tobacchoes, and many other Commodities▪ is double as much, and in no particular less than the duty of Customs, yet as to the same Commodities it ever came short of bringing in as much to the Commonwealth's Revenue as the Customs hath by many Thousand pounds per Annum.  
21 That the Officers of Customs and Excise, are so far from corresponding one with the other, or the one to question that which might prevent a fraud to the others Office, (if it bring no profit to himself as servants of one Master should do) that they are rather helpful to cheat the State against each others Office, and the Excise man most vilified, as though servants of two different Interests; which shows how unnecessary and Inconsistent one of them stands for the Public good.  
22 That a due regulation may be made in the Officers of the Customs; so that the inferior ones (whose truck as to the State's Interest is greater than the Commissioners) may not be enforced to pay themselves with bribes as many of them do: and the Commissioners go away with sixteen hundred pounds per Annum, each, for attendance but three hours in the day.  
23 That eight hours in the day may be allowed at Customhouse free for all men to do business, both for Customs and Excise (that is to say) from eight of the clock in the morning till twelve, and from two till six in the afternoon.  
24 That six persons well qualified both for integrity and ability may be chosen for Commissioners: whose salary need not exceed three hundred pounds per Annum, each and that two of them by turns may always be abroad in the several Circuits, Surveying the out-ports which cannot be two often inspected; there being most frauds practised▪ not the persons of Commissioners improper for that trust; it being the greatest of all▪ and most apt for Corruption when referred only to a particular standing person; there being none to supervize him: but according to this method they will be one supervizers to the other.  
25 That one of the remaining four Commissioners by monthly or weekly turn may also serve as a General Surveyor abroad in the port of London, without whose inspection, or the inspection of one of the Commissioners at Custom house no damage of Sea-wet or otherwise upon goods shall be allowed: also that bills of sight may not be granted for the future for that under Colour thereof, and by the prejudice of the other the State is deceived of many thousand pounds yearly.  
26 That according to this regulation barely in the Commissioners salaries there will be preserved of what is now vainly expended, nine thousand pounds per Annum, and the buisiness be better managed by persons that will make it their whole employment, who only are fit for that service.  
27 That a moderation may be had in other great Salaries, fit also to be taken down without hazard of breach of trust: and that more Competent ones may be allowed the Inferior Officers, in whose hands the greatest trust is reposed: their opportunities being such to favour the Merchants, who work upon their necessities, insomuch that they often practise to deliver half the Ships charge, without the knowledge of the superior Officers, for a small matter to the poor Waiter on board, to the great prejudice of the Commonwealth.  
28 That by the preventing the afore said abuse to the State, a greater will also be prevented; and the greatest hindrance and prejudice to Trade, now practised in saving Customs; whereby the honest Merchant is under-sold by such unfair dealing persons; insomuch that he must either keep his goods by him, to his prejudice till the others be sold and expended, or else must sell it at the others price; which he cannot do, that truly pays the duties, without being a loser by his adventure; especially of goods that pay great duties: which is much to the discouragement of Trade, and worthy of consideration.  
29 That better inspection may be taken to goods exported, which returns the half subsidy: so that more may not be repaid then was received inwards; which is now commonly practised by Merchants; to the great prejudice of the State: and no care taken to prevent the same.  
30 That the Collectors and other Officers in all the out-ports may be governed also by the same rules, and ordered to attend their Office for eight hours in the day; keeping their accounts according to such  method as shall be prescribed.  
31 That power may be given the said Commissioners to appoint Officers in the presence of a Constable, by them to be especially authorised, in the day time to break open any door or other place upon information where Prohibited goods or goods stolen a shore without payment of duties are housed: or otherwise in case of refusal that the refuser may by law be made liable to some great forfeiture; which will prevent many frauds practised.  
32 That power also may be given the said Commissioner in case of frauds suspected, so much practised by Merchant's coullouring the goods of others to refuse entry, and not to permit such goods to be Landed till oath be given for satisfaction therein, which if truly observed the Commonwealth by Alien Custom may receive many thousand pounds per Annum the more, from Jews and other strangers; who by means of such frauds here, are admitted into a like fellowship, which we are denied abroad.  
33 That also for an other expedient to prevent the aforesaid Frauds and failings frequently practised by many (Free-marchants who though they coullorably give but the value of 6d for a hundred pounds worth of Foreign goods, yet will presume to enter the same as their own, and swear it also upon a light occasion; I humbly conceive it most  to enact that all persons whatsoever that should either Export or Import Commodities in any Foreign Bottom (that is to say such Ship or Vessel whereof the Master and ¾ of the Mariners are not really naturally born subjects of England, that such persons and no other should pay Alien duties: which will be of greater advantage to the State, the Nations Shipping will be thereby again brought in request and increased; with more encouragement to the poor dejected Seamen; who for want of employment at home are enforced many of them to serve Foreign Nations abroad.  
34 That for further encouragement and to prevent the Alination of Ships and Sea men, which probably will befall England, by means of an Act made the 15th of May last by the French King: Prohibiting all Ships not there built to export any the Commodities of his Kingdom without Licence▪ I humbly conceive it  to be forthwith Enacted that any Ships not built in England, and whereof the Master and ¾ of the Mariners are not English, as aforesaid, Importing any the Commodities of France, may here pay 20 shilling per Tunn, according to the burden of such Ship to be entered in Customhouse, and receive accordingly.  
35 That by Impowring the said Commissioners also to refuse such Merchant's entries as stand obliged for goods four months before entered (until he pay the same) will be also preserved many Thousand pounds per Annum, now lost in bad debts, by several decaying persons, whose practice is to take up the goods of other Merchants, and firm for the Excise; with intent never to pay the duty: but as the buisiness is now managed do upon pretence of Exportation or getting the Officers to return the goods un-sold, and by not truly accounting once in two or three years (if at all,) runs high in debt to the State; who are paid at last by a beggarly apearance, or Non est Inventus.  
36 That to reduce all accounts into a fair method, and prevent such and other the like abuses for the future, all Merchants might be ordered to clear their accounts in two months for all goods Imported before the 29th day of September 1657. the time allowed them to clear their accounts, by paying the one sixth part; and that all such as had not the benefit of that Act against whom no positive proof can be made, may have their accounts balanced to that time by remitting all which they stand charged for in the Excise books; which will be well resented by all, and the State not prejudiced by Merchants: for that most of what they stand charged with, is by forging of hands, and the like abuses placed wrongfully on their accounts; who in reason ought not to suffer thereby; and that all other goods since Imported, for which the Merchant stands liable, may be forthwith discharged until a month before the date of such ordinance; whereby will be brought in at least one hundred and twenty thousand pounds to help supply the present want of moneys in the Nation.  
37 That notwithstanding all provissions yet made, many frauds are still practised by Dutch Merchants, and others, in causing their own Ships and goods to be seized, and setting up pretended prosecuters in the Exchequer; who serve only for colour: whereby the State is abused, and the penalty of an Act made in 1651. For increase of Shipping, and encouragement of Navigation also avoided; to the great discouragement of the native Merchants and Seamen: which may be prevented by giving the said Commissioners power to examine the matter of fact, and grounds of such seizure made upon oath presently after the goods are seized; which if they find not seizable, forthwith to discharge; but if in their judgements either coullorable seized or really seizable, then to Exhibit a Copy of the evidence given, with the information into the Exchequer, by such informant as they shall think fit: so that hereby the opportunity now given the Informant and defendant to comply as they usually do against the State's Interest will be prevented, and the evidence so oft wilfully forgotten by means of their long Correspondency, and better understanding each others favours, will be also preserved.  
38 That the manner practised by the Barons of Exchequer and Attorney General to compound for seizures doth Encourage Merchants to make attempts of Stealing Duties, who having also found ways to conceal much of their goods, and to procure the rest appraysed very much under the true value; that when taken, they are but small loser's by the adventure: which if otherwise were to be really sold, and the said Barons only in case of equity to give the defendant relief in moneys according to the proportion or sum the goods should yield, that then the owner would be engaged to procure them sold for the real worth, much more to the State's advantage, the terror be greater to offenders, and such abuses the less Committed.  
39 That this Honourable House of Parliament, will when opportunity shall permit, take the Book of Rates for Customs into consideration; wherein by reason the Trade is now differing from what it was at the time of making that Book, many things are worthy of amendment, for that by taking down the great duties set on silks, and other fine Commodities of small bulk fit to be stolen a shore, whereof the one sixth part is not at present entered, many Merchants that now make it their usual Custom to save their duties, will not then hazard their goods, but make true entries; and the receipts be more improved on such Commodities.  
40 That by the Books of accounts for Customs and Excise if the same may be produced, shall be made appear that for many years last past the Commonwealth's revenue by this method▪ might have been Improved (as it now may for the future) at least one hundred thousand pounds per Annum upon the same goods entered in Custom house: and that moreover by this regulation and by better inspection the said Duties may be also advanced to forty Thousand pounds per Annum more; and all men dealt justly by; according to a moderate Calculation.  
41 That several other particulars  to be put is practice for preventing many other frauds in and about the mannagement thereof by the inferior Officers, whereby the Revenue might be also much improved is here omitted; as being more  to be communicated to those unto whose care the said mannagement shall be committed.  
42 That by reason of the War with Spain (a place which vended much of our Native Commodities) with other discouragements to Trade, now fallen into the hands of other Nations, the Imports of this Nation for some years late passed hath so much exceeded the Exports, that the plate (being the sinnues of Trade) is drawn much away into Foreign parts; which if set at a higher value here would not only stop that current; but cause the stream to return with increase of Trade, also worthy of consideration.  
43 That Persons undertaking to discover the frauds daily practised by Exportation of Wools, Leather, and Fullers-earth, so much to the increase of Foreign Manufacturies, and decay of our own, together with the means how to prevent the same for future may be rewarded and so encouraged, that things of such concernment to the Nation may not lie concealed and the poor People for want of work be driven to vehement extremities.  
44 That by such regulation the forgeing Orders and Tickets, whereby the State hath been abused, and still are, with other frauds frequently practised between the Merchant and first buyer will be prevented; the Merchant's colour of being so much in Arrears as he hath been, (whereby the Commonwealth lost five parts of six at once of all the Debts in the Nation) and not good way to this day found to make the Merchant truly accountable, countable, will be also remedied; the Shopkeeper and others be also freed from the trouble of fetching Tickets, the Revenue be so as aforesaid improved and brought to a more certainty, all the vulgar exclamations that the Excise so much obstructs the Nation's Trade will be also silenced, the Merchants by the Assent of the most knowing of them be better satisfied, the Excise Officers so Obnoxious to the People be taken away, the Commonwealth's charge in Salaries allowed them of thirty odd Thousand pounds per Annum be lessened, and the business more quietly managed, to the content of all People and the encouragement of Trade.  
45 That if your Honours shall be pleased to agree this method and to put the buisiness into this or the like way of mannagement, there are several other things material fit to be added, which at you Honours Commands shall be also prepared, and Exhibited accordingly.  
49 That the Committee for regulating the Excise may again have power to Indempnify; being the most  and indifferent Judges between the Merchant and Excise Officer, who on the one hand (if left to a Jury) is as sure to be overthrown as the Merchant on the other is of delay, and expense; and that also a Committee for aggrievances may be appointed, before whom miscarriages at Law by corrupt Council, or misapprehension in judgement may be rectified, and the perjuries, cheats, and other base actions committed by such as seek the ruin of others to raise themselves being made manifest (and not remediable at Law) may be punished according to their demerits.  
All which I Humbly submit.