Lux in Tenebris. OR, A CLAVIS TO THE TREASURY IN Broad-Street.  
LONDON, Printed for Francis titan at the three Daggers in Fleet-Street, 1654.   

COurteous Reader, The dolefulgroans, and heart piercing out-cries of our mother Nation, now traveling and ready to be delivered, together with the solemn public invitations of our most renowned Patriots, at present Assembled together for her Assistance and security, requiring every true born son to contribute his talent to her aid and assistance; I shall endeavour, according to my duty, and the obligation that is upon me, in this the day of her trouble and anguish, freely to offer up my poor mite, which I here dedicate and present to the politic Artist, it being a spark of light to be applied to his crystal Globe, which will so multiply it, that by the rays thereof, he may be guided to the discovery of the dark corners in and about the center of the Treasury in Broadstreet, and the Meanders of the circumference thereof within this Infant Common-wealth: The which, for methods sake, I shall distribute into these parts, viz. The first treating of the great loss and damage which hath accrued to the public by immethodical accounts. The second, the unsufferable loss sustained by the Commissioners neglect, in not calling to account their Sub-commissioners and Substitutes. The third, the loss sustained by not clearing accounts with Merchants and others. The fourth, the inconveniences and mischiefs attending their unsigned Orders and accounts. The fifth, the large coats cut out of the States narrow cloth. The sixth and last, the cause and fountain of the rest; to which for a conclusion, I shall briefly point at the remedy.  
To the first, Which is their immethodical accounts, I affirm that the Commissioners themselves have not as yet given to the Auditor, any of their own and peculiar accounts, respecting their receipts and payments, which hath been clear in the circumstances attending the particulars thereof, but had in them many generals, besides ambiguities, which the Auditor could not be satisfied in, without Comments and additional explanatory Papers; And as for money brought to account, as disbursed for incident charges, the Auditor never as yet had( notwithstanding his frequent solicitations) any account of the particulars thereof; The Commissioners procuring a propitious Order from the Committee for regulating the excise, that the Auditor should onely compare their( general) accounts of charges with the receipts of the parties, and pass them accordingl; And as to their Sub-commissioners, I assert that they have been so far from observing the natural method of accounts, with the circumstances of time, and the quantity of Commodities for what each person in the several Townships within their respective Divisions have paid or are indebted, That many of them have neither specified time, place, person, or commodity; And none of them have been clear in all those circumstances, insomuch that no man may by their accounts be guided to discover a particular fraud; generals and ambiguities being their sanctuary. And as for debts and imperfect entries( notwithstanding the Ordinance of 31 August 1644, enjoining the Commissioners quarterly to deliver to the Auditor a true Copy of all perfect and imperfect entries, receipts, and payments of all the Offices throughout the Nation, that the State might have an account of the debts which are owing, and the persons by whom they are due) there was never any Sub-commissioners that gave any account thereof: But have observed this Ordinance equally with their directions of the 30 of April 1650, by the Committee for regulating the excise, enjoining them to return Rolls of their Compositions unto the chief controller, whereof there is as much notice taken, and respect had, as to the several Papers sent and delivered to the Commissioners by the Auditor, and others, desiring a method in their accounts to be observed, which had answer, importing the Auditor to disturb the Revenue, in busying himself about matters of their charge, concerning him not; But how well they have discharged the same, may be gathered from an instance or two: The first shall be in the accounts of the Sub-commissioners for north-wales, where it seems there are but two persons of all the Inhabitants in five Counties that are liable to pay excise. If you look into the accounts of Bristol, there is not one person in thirteen hundreds; of Dorsetshire there is but four Towns in the whole County, and not the tithe of their Inhabitants neither; But I forbear to multiply Examples, it being obvious to common observations, how these Leeches have every where gorged themselves with the nutriment provided, and intended for our almost famished infant Commonwealth, the which by proportion hath not a fourth part of what is due, and accrueing by the several Ordinances and Acts in this behalf.  
To the second, which is the loss sustained by a neglect in not calling the Sub-commissioners and others to account from time to time, I affirm that the sum of 15724 li. 11 s. 10 d. was lost, and is by an Order of the Committee of the 22 of August 1652, made a subject of oblivion. And that there is 26196 li. 6. s. 4 d. which on the 29 of September 1652, was resting in the hands of the several Brewers in and about the City of London, the which the Commissioners( together with their accountants, which have had large salaries, though the business was managed and transacted by Prentise-Boyes) as hitherto, neither have nor could place upon the proper Debtors, for which cause the State is like to bear the burden, and loss of so much money received by the Brewers from their Customers. And for like neglect in relation to the Farmers and Sub-commissioners; I affirm, that on the 29 of September 1652, there was resting in the hands of the several Farmers the just sum of 33690 li. 14 s. 7 d. and in the hands of the several Sub-commissioners, the just sum of 49277 li. 11 s. 11 d. which said debts the Commissioners never would or never could deliver unto the Auditor with the names of the proper Debtors, but are calculated from the dark lights and imperfect charge, which the Commissioners have been pleased to furnish the Auditor with. The imperfection whereof will manifest itself, by the ensuing Catalogue of accounts, which have not hitherto been brought to the Auditor, nor any satisfactory answer( though from time to time by him required, and complained of) as may at large appear by several Papers sent to the Commissioners, the Committees for regulating the excise, and Parliament also: Which Catalogue is as followeth, viz. For moneys received by virtue of the Ordinance of the 11 of September 1643, by the sub-Commissioners of.  

Exon, and places adjacent, from 24 June 1652, to 29 September 1652.  
Braintree, from 25 December 1651, to 25 March 1652.  
Dartmouth from 24 June, to 29 September 1652.  
Arundel, from 25 December 1651, to 24 June 1652.  
Barwick, from 25 March 1650 to 29 September 1652.  
Bedford, from 9 September 1647, to 29 September 1648.  
Bridg-water, from 25 December 1650, to 25 December 1651.  
Bury S. Edmonds, from 24 June 1648, to 29 September 1648.  
Colchester, from 29 September 1649, to 25 December 1650.  
Gravesend, from 24 June 1652 to 29 September 1652.  
The Ports in Wales from Decemb. and March 1651, to 29 September 1652.  
Liscard, from 29 Septemb. 1649, to 25 March 1650.  
pembroke from 29 Septemb. 1647, to 25 Decemb. 1648.  
Truroe, from 29 Septemb. 1651, to 25 Decemb. 1651.  
Chester from 29 Septemb. 1651 to 25 December 1651.  
Somerset Ports, from 29 Septemb. 1651 to 29 Septemb. 1652.  
North-wales, comprehending the Counties of Anglesey, Carnarven, Denbey Flint Merioneth, and Montgomery, from 15 Feb. 1646, to 29 September 1652.   

For money received by the Sub-Commissioners, by virtue of the Ordinance of the 9 of january, 1643. viz.  
Arundel, from 25 March 1649, to 24 June 1651.  
Barwick, from 25 Decemb. 1649, to 24 June 1651.  
Boston, from 24 June 1647, to 29 Septemb. 1649.  
Bridgwater, from 25 Decemb. 1651, to 24 June 1651.  
Dover, from 25 March 1649, to 29 Septemb. 1649.  
Sandwich, from 29 Septemb. 1648. to 25 March 1650.  
Clackclose, from 29 Septemb. 1645, to 10 October 1645.  
Wisbich, from 10 january 1644, to 25 March 1647. and from 24 June 1647, to the 29 September 1649.  
Gravesend, from 29 September 1647, to 24 June 1651.  
Hull, from 24 June 1650, to 29 September 1650.  
Ipswich, from 25 December 1649, to 25 December 1650.  
Lancaster, from 29 Septemb. 1647, to 24 June 1651.  
Liscard, from the 24 June 1650, to 24 June 1651.  
Maulden, from 24 June 1647, to 24 June 1651.  
South-wales, from 24 June 1647, to 24 June 1651.  
Newcastle, from 29 September 1647, to 29 September 1650.  
Whitbey, from 25 March 1648, to 24 June 1651.  
Norwich, from 24 June 1647, to 25 December 1650, and from 25 March 1651, to 24 June 1651.  
pembroke, from 29 September 1650, to 25 March 1651.  
Plymouth, from 25 March 1650, to 24 June 1650.  
Portsmouth, from 24 June 1649, to 29 September 1650.  
Rye, from 10 April 1645, to 10 July 1645. and from the 25 of March 1649, to 29 September 1649.  
Ipswich, from 29 September 1650, to 25 December 1650.  
Truroe, from 29 September 1648, to 25 December 1650.  
Worcester, from 29 September 1648, to 24 June 1649.  
York, from 25 March 1649, to 24 June 1651.  
Chester, from 24 June 1647, to 25 December 1649.  
North-Wales, from 15 Febr. 1646, to 29 September 1652.   

For money received by the Sub-Commissioners, by virtue of the Ordinance of the 8. of July 1644. viz.  
Boston, from 8 July 1644, to 24 June 1647.  
Alisbury, from 29 September 1646, to 25 March 1652.  
Arundel, from 25 December 1650, to 24 June 1652.  
Barwick, from 25 December 1647, to 25 March 1649; and from 25 December 1649, to 29 September 1652.  
Bedford, from 8 July 1644, to 25 December 1651.  
Braintree, from 8 July 1644, to 24 June 1645; and from 25 December 1651, to 25 March 1652.  
Bridge-water, from 25 December 1650, to 25 December 1651.  
Bury St. Edmonds, from 8 July 1644, to 24 June 1645.  
Clackclose, from 24 March 1644, to 29 September 1652.  
canterbury, from 8 July 1644 to 24 June 1645.  
Colchester, from 29 September 1649, to 1 january 1650, and from 24 June 1652, to 29 September 1652.  
Dorset, from 24 June 1651, to 29 September 1652. and from the 25 December 1647, to 29 September 1649, and from 25 December 1649, to 24 June 1650.  
Dover, from 29 September 1649, to 25 March 1650.  
Ely, and Wisbich, from 25 December 1648, to 29 Septemb. 1650.  
Ely, from 25 December 1650, to 29 September 1651, and from 25 December 1651 to 29 September 1652.  
Wisbich from 25 December 1650, to 24 June 1651.  
Gravesend, from 24 June 1652, to 29 September 1652.  
guildford, from 29 September 1647, to 24 June 1649. and from 29, September 1650, to 25 December 1650.  
Hertford, from the 24 June 1648, to 20 Febr. 1648, and from 25 December 1649 to 24 June 1651.  
Holt, from 29 September 1649, to 29 September 1652.  
huntingdon, from 8 July 1644, to 25 March 1646 and from 24 June 1650. to 29 September 1651. and from 25 December 1651, to 29 September 1652.  
Ipswich, from 29 September 1645, to 25 December 1645.  
Lancaster, from 25 December 1651, to 29 September 1652.  
Wakefield, from 25 December 1646, to 29 September 1648, and from 25 March 1649, to 24 June 1649, and from 24 June 1650, to 25 December 1650.  
Leicester, from 8 July 1644, to 29 September 1646, and from 29 September 1647, to 29 September 1649, and from 24 June 1650, to 29 September 1650, and from 25 December 1650, to 25 March 1651, and from 24 June 1652, to 29 September 1652.  
Rye, from 24 June 1650, to 29 September 1650, and from 24 June 1652, to 29 September 1652.  
Lincoln, from 29 September 1646, to 24 June 1650, and from 25 March 1651, to 29 September 1651.  
Liscard, from 24 June 1651, to 29 September 1651, and from 25 March 1652, to 29 September 1652.  
Maulden, from 12 November 1647, to 29 September 1649.  
Newcastle, from 25 March 1649, to 29 September 1650.  
Northampton, from 25 December 1648, to 25 March 1652.  
Yarmouth, from 29 September 1649, to 29 September 1650.  
North-riding, from 29 September 1651, to 25 March 1652.  
Nottingham, from 25 March 1650, to 29 September 1650.  
pembroke, from 25 March 1648, to 25 December 1648, and from 29 September 1651 to 29 September 1652.  
Peterborow, from 24 June 1646, to 29 September 1647, and from 25 December 1648, to 29 September 1649.  
plymouth, from 24 June 1648, to 29 September 1648.  
Portsmouth, from 29 September 1648, to 29 September 1649, and from 24 June 1650, to 29 September 1650, and from 29 September 1651, to 25 March 1652.  
Reading and Windsor, from 8 July 1644, to 20 December 1644, and from 25 December 1648, to 25 December 1650, and from 25 December 1651, to 25 March 1652.  
Rumford, from 29 September 1649, to 29 September 1650.  
Sarum, from 29 September 1649, to 25 December 1651.  
Salop, from 24 June 1649, to 24 June 1650.  
Sandwich, from 29 September 1648, to 25 March 1650, and from 29 September 1650, to 24 June 1652.  
tribulation, from 25 March 1649, to 29 September 1651.  
Southwould, from 25 December 1647, to 25 March 1651, and from 29 September 1651 to 29 September 1652.  
Stafford, from 29 September 1645, to 29 September 1646, and from 24 June 1647, to 15 June 1648.  
Chester, from 29 September 1649, to 24 June 1651, and from 29 September 1651, to 25 December 1651, and from 25 March 1652, to 29 September 1652.  
Isle of Wight, from 25 December 1648, to 25 March 1649, and from 24 June 1651, to 29 September 1651, and from 24 June 1652, to 29 September 1652.  
Worcester, from 24 June 1648, to 29 September 1649, and from 25 March 1652, to 29 September 1652.  
St. Albons, Banbury, Monmouth, Oxon, Bath, Tiverton, Malborow, and north-wales, from the 8 July 1644 to the 29 September 1652.   

For money received by the Sub-Commissioners, by virtue of the Ordinance of the 24 of November 1645. viz.  
Bury, from 25 March 1648, to 29 September 1652.  
Colchester, from 29 September 1649, to 24 December 1650. and from 25 March 1652, to 29 September 1652.  
derby, from 15 May 1645, to 24 June 1646.  
Dartmouth, from 24 November 1645, to 20 May 1646, and from 25 December 1651, to 29 September 1652.  
Dover, from 24 June 1648, to 25 March 1651, and from 24 June 1651, to 29 September 1652.  
Exon, from 25 December 1651, to 29 September 1652.  
Huntingdon, from 24 November 1645, to 29 September 1646, and from 29 September 1649, to 25 March 1650, and from 24 June 1650, to 24 June 1652.  
Lancaster, from 25 December 1648, to 29 September 1652.  
Lincoln, from 25 March 1647, to 29 September 1649, and from 24 June 1651, to 25 March 1652.  
lin, from 9 May 1651, to 29 September 1652.  
Newcastle, from 25 March 1649, to 29 September 1650, and from 25 March 1652, to 29 September 1652.  
Nottingham, from 29 September 1648, to 25 December 1649, and from 25 March 1652, to 24 June 1652.  
Yarmouth, from 29 September 1649, to 25 December 1649, and from 24 June 1652, to 29 September 1652.  
pembroke, from 24 November 1645, to 4 January 1646, and from 29 Septemb. 1647, to 29 September 1652.  
Plymouth, from 29 September 1651, to 25 March 1652.  
Portsmouth, from 29 September 1648, to 29 September 1649, and from 25 December 1649, to 29 September 1652.  
Sarum, from 25 March 1648, to 25 December 1651.  
tribulation, from 24 June 1651, to 29 September 1652.  
Stafford, from 24 November 1645, to 25 March 1647, and from 24 June 1647, to 25 December 1649, and from 24 June 1650, to 25 December 1650.  
Whitbey from 24 November 1645, to 25 December 1646, and from 24 June 1649, to 29 September 1652.  
Wisbich, from 25 March 1651, to 29 September 1652.  
Worcester, from 24 November 1645, to 29 September 1646, and from 25 March 1648, to 29 September 1651.  
York, from 24 November 1645, to 24 June 1646, and from 25 December 1649, to 29 September 1650.  
Leeds, from 29 September 1648, to 25 December 1650.  
Liscard, from 24 June 1648, to 25 March 1651, and from 24 June 1651, to 29 September 1652.  
Truroe, from 25 December 1649, to 29 September 1651.  
Chester, from 24 November 1645, to 20 July 1646, and from 29 September 1649, to 29 September 1652.  
Dorset, from 24 November 1645, to 25 March 1649; and from 29 September 1649, to 29 September 1652.  
Boston, from 24 November 1645, to 29 September 1649; and from 25 March 1650, to 29 September 1650; and from 24 June 1651, to 29 September 1652.  
gloucester, from 24 November 1645, to 25 December 1649, and from 24 June 1650, to 25 March 1651; and from 24 June 1651, to 29 September 1652.  
Barnstable, from 24 November 1645, to 19 October 1648; and from 29 September 1649, to 29 September 1652.  
Bridgwater, from 24 November 1645, to 29 September 1649; and from 29 September 1650, to 29 September 1652.  
S. Albons, Alisbury, Arundel, Banbury, Barwick, Bedford, Braintree, Cambridge, canterbury, Coventrie, Ely, Gravesend, guildford, Hereford, Hertford, Holt, Ipswich, Kingston upon Thames, Leicester, Lewes, Maulden, Maidstone, Monmouth, Marlborow, North-hampton, North-riding in York-shire, Oxford, Peterburrough, Reading, and Windsor, Rumford, Rye, and the rape of Hastings, Salop, Sandwich, Southwould, Tiverton, Wakefield, Isle of Wight, and North-Wales, from 24 November 1645, to the 29 of September 1652.   
By this time, I doubt not courteous Reader, but that thou art well satisfied of the imperfect charge, from which notwithstanding I assert so great a debt; but by the way thou mayst probably admire, why so many Accounts should be standing out, especially relating to the two last Ordinances. I answer, that the parties entrusted to receive those accounts, if a sub-Commissioner had brought an account unto them, and had not also brought money to clear the same, they would not receive the said account; and by this means the State hath not onely lost what money the sub-Commissioners had in readiness, but is also incapable of charging the sub-Commissioners.  
Lastly, that the Commissioners of Excise, have either voluntarily or negligently suffered, and permitted the sub-Commissioners thus to detain the Accounts of their receipts, is very evident, by an offer that was made to myself and others, in and about the month of June 1650,( the former Commissioners, their time being to determine at Michaelmas following) that if we would dispatch their account then in hand, they would provide that all the sub-Commissioners accounts should be brought to us within a month; but their offer not taking, the accounts are, as you may perceive, not brought in to this day.  
To the third, which is the loss sustained by not clearing their accounts with Merchants, and others, I affirm, that notwithstanding the directions in the Ordinance of the 16 of September 1645, and elsewhere; that the Commissioners of Excise have not hitherto cleared their accounts with them, but have been so far from it, that they have scarce kept a regular account, whereby they may be enabled to do the same; insomuch that an honest, ingenious, and able accountant of their own, did assert in their hearing, that the State had lost 200000 l. by neglect therein; which assertion of his, I am not at present in a capacity to manifest by the particulars, in regard those accounts have not been in the Auditors custody or cognizance.  
To the fourth, which are the inconveniences and mischiefs attending their unsigned orders and accounts,( the reforming whereof, hath at several times been desired, and the inconveniences complained of) viz. that their Clerks may probably make as many orders as themselves; and I am induced to believe the same to be so, for the reasons following; The first drawn from the corruption in nature, which can hardly bauk an opportunity; the second from the flourishing of the parties; and the third from the great sums of money that are ordered away, by orders signed by their Clerks, and upon so little reason or ground for the same. For it cannot be supposed that judicious men, which have sworn to execute their places, according to the best of their knowledge, power and skill, should give away 7 or 8000 li. per. an. out of the receipts of wine onely( not to mention any of the rest) under the notion of defective, when as there is none properly so, or at least properly to be accounted so, but what is sold to Distillers; for the Vintners which sell all together at one and the same rate, gain( as I suppose) the most by that which cost them least. And as for the not signing of their accounts, the inconveniences are obvious to every common capacity; and therefore I shall onely instance in one, and leave the courteous Reader to determine, whether or no, thou or any other, wouldest be willing to aclowledge and own such an account, wherein it should be made appear, that instead of pleasuring the Parliament with the loan of 74650 li. thou shouldst place the same to account, as so much paid for the respective services, by several Ordinances, out of the States cash in thy hands; whereby thou wouldest have been discharged for the like sum; and notwithstanding make payment of the same again to thyself, in the same and succeeding accounts, as did the Commissioners in the year ended the 29 of September 1646, in which account of their own, besides 11650 li. which was certified to the controller, there is 31792 li. 16 s. which they have twice placed to account, as disbursed out of the States cash in their hands; the first at the day of the loan, and the second at the day of their reimbursment thereof; all which considered, there is very great reason and cause, why the Commissioners and their Agents should improve the chiefest of their talents and interest, to persuade all sorts of people, that to maintain an Auditor, is onely a charge, and expense of the Revenue, and utterly useless; But I say and pray, floreat respublica, counterfeit wears are seldom sold, unless in the dark, or where there is no more light then shopkeepers will allow of; the Commissioners are freed from an Auditor, and have a Comptrol of their own breeding ( latet anguis in herba). And as this is now settled in the most candid sense,( as I conceive) can be but a cloak for knavery; for one man( though endowed with the eyes of Argus) cannot truly register and take due cognisance of the transactions in three or four places at once.  
To the fifth, which I call the large coats cut out of the States narrow cloth; I assert that in the dissection of their book of charges, for the year ended the 29 September, 1659, made in obedience to an order of the Committee for Regulating the Excise, there may you at large view their bounty, and liberality among their creatures, amounting to the sum of 16099 li. 19 s. 11 d. part bestowed on this man, and part on that. But you must ask of them the reason, if you would be satisfied therein; onely I heard say, that it was for the better carrying on of the Excise, that the Parliament Clerks, and their under-Clerks, together with the sergeant at Arms. Committee-Clerks, Door-keepers, and Messengers together, must all be their Pensioners, and under constant salary, whilst that they at home state the domestic expense of the Office, and make for the same year a provision of 35 ½ cauldron of Coals, 2400 Faggots, 14500 Billets, and 293 dozen of Candles, that you may see how the rest are spent; and as for their receipt by fines and forfeitures, out of which the Commissioners by Ordinance of the 11 of September 1643, were empowered to give and make allowance to Informers, &c. from that time to the 29 September 1647, they made allowances( besides others not placed to account) amounting unto 2247. li. 11 s. 11 d. ob. reserving to the State no more then 1111 li. 15 s. 6 d. ob. and after that till the 24 June 1653. when by Ordinance of the 13 of July 1647, the full moiety of all fines and forfeitures was to be paid for the use and relief of maimed souldiers, the Commissioners did dispose of 10228 li. 3 s. ob. unto their own Officers and others, paying 7628 li. 18 s. 2 ¾ for the use and relief of maimed souldiers.  
In the sixth and last place, I shall endeavour a discovery of the fountain and spring head from which most of these corrupt streams have issued; the which as I suppose lieth hidden and closely covered in the fourth Article of the Ordinance of the 31 of August 1644, and in the close of the Ordinance of the 30 of July 1646, in both which it is declared that the Commissioners of Excise shall not stand chargeable with any more then the money which either hath or shall be by them received; from which and the premises the consequence is undeniable, That the Commissioners neither had nor would have had the like circumspection, as if otherwise they had been chargeable for their Officers and Substitutes, as in reason they ought: For they either have or should have taken sufficient securities, for and from them, wherey they might have secured themselves: From hence therefore it came to pass, that in choosing of their Officers and Sub-commissioners, they were biased with respect to relations and private interests, more then with the qualifications and abilities of the persons for the service, by means whereof I dare boldly affirm, that the Revenue hath, and may suffer more by the management of fools, which are not capable to walk by rules and instructions, then either it hath or can by the management of knaves, which( though but formally) do observe and walk by the same: Hence also hath issued such a stupid care and regard in the methodizing of accounts, in calling their Sub-commissioners and accountants from time to time to clear their own accounts, and truly to state and clear accounts with Merchants and others: The Commissioners themselves being in no danger, and withall their friends and relations highly pleasured, having by this means( to say no more) a fair opportunity, and advantage to keep great stocks of the States money in their hands, and drive great Trades, while the State must be necessitated to borrow upon interest.  
Courteous Reader, having thus opened the soar, give me leave to remember thee of this maxim, Tolle causam, & tollitur effectus; and withall to submit to thy serious and deliberate consideration, a salue or two, viz.  
First, That the second and third Articles in the instructious of the Committee for regulating the excise, dated the 30 of April 1650, may in part be re-inforced and observed, viz. That the Sub-commissioners, Collectors, and their under-Officers may repair to every Town, Village, Hamlet, and Parish within their limits and Precincts respectively( or some others authorised to that purpose:) And by the aid and assistance of the Justices for the Peace, or the Commissioners for the Monthly assessments, the Constables, Headboroughs, and other Officers( together with the assistance of such well affencted persons as shall freely offer up themselves to the service) take and make in writing a true List or Roll of the number and names of the several Inhabitants, which are either Brewers, Victuallers, alehouse-keepers, or Jnn-Keepers, which brew and sell Ale, Perry, cider, or strong Beer; And with respect had to the quantity of Ale and Beer, &c. by them brewed and spent, to make Compositions with such as will compound for the same: And as for such as refuse to compound, to make a true estimate of what money in reason and probability they ought or should pay according to the quantities of Beer and Ale, &c. which they customarily draw and vend,( and let them be left to make true entries thereof at their peril:) And likewise, that the said persons so authorised do in like manner return the names of the several Merchants and Traders in Excisable Commodities, with the like estimate: And the same Roll or List under their hands and Seals to be sent and delivered to the Auditor or other person deputed to examine and peruse the said accounts, who( notwithstanding the frequent alterations and changes in persons) may and will thereby be exceedingly guided, and enabled for the due Examination of the said accounts, which shall be brought to him from time to time afterwards.  
Secondly, That the Commissioners, Sub-commissioners, and their under Officers may have a method prescribed and enjoined, wherein every receipt may be attended with the natural circumstances of time, place, person, quantity, or value of the Commodity: And that the accounts of the Sub-commissioners especially may be distinguished into three heads, parts, or columns; The first, containing the proper receipts within the time of the account arising and growing due; The second, containing the Arrears due and payable before the time of the account in order as they shall be received; And the third and last, containing the debts due, and uncollected within the time thereof, excluding the Arrears due upon former accounts, by which together with the necessary dependence of one account upon another, an Auditor may be enabled to look very narrowly and piercingly into the business; To this I add, that if the Sub-commissioners according to the Order of Parliament, dated the 23 of October 1649, shall upon penalty be enjoined either to give Acquittances, or at least to sign such Acquittances as shall duly be made by the person of whom they receive any sum or sums of money; As also, that besides the forfeiture of their bonds, there may be an encouragement of double the sum to be paid by the Sub-commissioners or others to the discoverer, which by comparing of such his Acquittance with their accounts, if it be concealed and shall not be found to be entred therein accordingly. The premises observed and published in every Market-place, I leave thee Reader to judge, what improvement may be made in the Revenue, when a man will scarce dare to defraud, being watched so narrowly on every side.  
Thirdly that the greatest care, and circumspection may be had in keeping true accounts of the imports, and the Merchant enjoined to give account from time to time, what he hath disposed of, and to whom; so shall the people be eased of the great burden, in keeping servants onely to fetch Tickets; whereby they are enabled to carry, remove, or romage their wears; and the State eased from the burden of a multitude of unnecessary Officers, kept for this purpose; To which I add, that there may be an established Comptrol in the several Ports, as there is in London, and always hath, and is for the Customs( a revenue of less importance) which doubtless will countervail the expense( though not sensibly) in bridling the corruptions of others, which hitherto have had so fair an object and opportunity.  
And lastly, that the Sub-Commissioners and controllers may be enjoined under a penalty, to perfect, and either bring, or sand their accounts to the Auditor, before the expiration of the next Quarter, and in the interim no salary to be either allowed or paid them. And by this means the Auditor shall be enabled to give and make a due account of the revenue in its proper time and season, as oft as it shall be required.  
To conclude, I expect both censure and calumny for this my bold attempt, which notwithstanding I assert to be the legitimate birth of my tender affections to the public, the which if my private endeavours( which have been many and frequent) could have brought forth, during the time of my abode under the late Auditor, I had not at this time discovered it to the World: But these things being probably now like to be buried in Oblivion, and without hope of redress, I thought myself in duty bound not to keep silence in this seasonable time: And therefore though by withdrawing the curtain, I have and shall incur the frowns of some, if I have herein contributed any thing of public concernment, that was and is all I desire; other matters I value not, being at present if the Records be not embezzled, able to maintain what I have written to be the truth: And therefore I say with the Poet,  
Si fractus illabatur orbis,  
Impavidum ferient ruinae.  
And subcribe my name, Tho. Fauntleroy. Ludgate Hill the 22 of Novemb. 1653.  
FINIS.