THE MISCHIEF Of the Five Shillings Tax upon COAL.  
THe Tax of Five Shillings upon the cauldron of Coals( London Measure) being taken off by the first Sessions, and laid on again by the last Sessions of the late Parliament, was no small supprise to most Men, that expected never to have heard of this Tax again which had been universally petitioned against, and taken off in full House, after full and ample Examination by the Committee, and after the sad Experience of its partiality, especially upon the Poor, and of its pernicious Consequences upon Trade and Navigation.  
Nothing in any Government is to be Compassed to the utmost Punctilio, of Utility and Necessity. The wisest Ministers that ever were in the World, have shot wide of these Marks. And if ours have been diverted, from their Aim at any time, itis no more then what was Expected from the Efforts of that Party of Men, that has made such Bustle both in the House and out of the House, against the Necessary Supplies for the War, that they have not failed, either to discredit, or to have Thrown out, those ways and Means that were Proposed, and would have proved more Gentle and efficacious then others, which the Best Friends to the Government have been forced to take up with at last.  
This Tax upon Coal wants to have no other Horoscope cast for it: And one may venture to say without being suspected of magic or Divination, that it cannot be long lived: Since It is a Trespass upon Common Sense and Experience, as well as the Chief interest and Safety of the Nation.  
I say a Tax upon Coal is a trespass against Common Sense and Experience, because we have already felt its Injustice and partiality, and have had it thrown out in full House, altho it was then laid on us, more Equally and with better countenance to Trade, then at present. But how ever it be or can be laid, it will still prove partial and unequal to the Subject: If itis laid on Coal at the Pits, itis a Tax upon not one half of the Nation. If itis laid on Coal Waterborn and Shipped, itis a Tax upon not above a Tenth part of the Nation. And both this Half, and this Tenth, are not the Easy and Wealthy, But the Poor and the Laborious parts of the People, as itis too sensible to the Poor of the City of London: And the Poor Ale-house Keepers of London( which together) contribute more towards this Tax then the whole Nobility and Gentry, or the Landed and moneyed Men in the Kingdom.  
This is a Notorious Respect of Persons; but with this Tax there is something yet that's fatal to the Property of the Subject, and particulary that part of it that deserves a better usage from Us, I mean the Navigation; the Money laid out in shipping by the Owners, is so much Money, sure laid out, upon the Stength and Defence of the Nation; But so far unsurely laid out for their own profit, that its Notorious the Fourteen hundred Sail of Ships, employed in the Collier Trade( as appears by the cost Books of the Custom-house in the Port of Newcastle) which cost in Building One thousand pounds one with another, have not given, when this Tax is on, nor never will give, as long as it continues, one Farthing profit to the Owners. Here is the Interest of Fourteen hundred thousand pounds lost from the Proprietors of Shipping, and from the Nation itself. Nor can the Principal stand out the intended Life of the Tax, for Shipping is a Perishing Commodity. In Five Years; if you venture it to Sea, it will go to Bottom, and if you lay it by the Walls, it will go to Wrack; if a Pestilence, a War, or a Famine, laid wast, consumed or destroyed an Estate in Land, all Mankind have an Assurance that Estate will recover itself, when God is pleased to with draw his avenging Hand; And this assurance will get the Proprietor Credit and subsistence. But in this case of Shipping with this Tax upon it, the Owner must at once see his Annual profits, and the Stock itself swallowed up, without the first motions of Expectation hereafter: And this hastes me to what is chiefly Intended by this Treatise, ( viz.) to show how pernicious this Tax upon Coal is to Trade and Navigation, the safety and glory of England.  
I appeal to common sense, if what lessons the numbers of our Ships and Sailors, may not be justly judged to be pernicious to Navigation, and consequently the safety and glory of England. We are very sensible that the Safety and Tranquillity of this iceland is owing to its happy situation. We are divided by the Sea from all the World, and the restless Ambition, Power and Violence, that rowls in it, from Kingdom to Kingdom, with perpetual alarms and doubtful success. But we are not able to maintain this blessed Post which the Creation hath placed us in, without a vast strength at Sea, in Fleets of Ships, and numbers of Sailors. I say we are very sensible of this: But what I have to say is no less true, and is to be wished we were no less sensible of it, ( viz.) The Collier Trade is the true parent and support of our Navigation. It is the greatest, the most constant, and almost Universal Nursery of our Ships and Sailors. This will appear to be no undeserved Character, I give the Collier Trade, when we consider She alone employs at least Two thirds of all the tonnage of Shipping that belongs to England. I shall not bring into this Computation that part of the Collier Trade in St. George's Channel, Exported from White-haven, Wales, and the River Severn Coastways, and Over-sea, and unto Ireland; But reckon only upon the Coal Exportation from bishopric and Northumberland, which I put thus. It appears by the Custom-house Books for the cost duty of the Twelve pence per cauldron on Coals at Newcastle, that there is Exported from that Port, cum unibus annis in times of Peace, Two hundred thousand Chaldrons of Coals, Newcastle Measure. Newcastle has but Two thirds of the Collier Trade, Sunderland, Cullercoats, blithe, and Seaton have another Third; so that I may with safety also affirm, that there is Exported from Newcastle, and its member Ports, Three hundred thousand cauldron of Coals; which is in tonnage of Shipping Seven hundred and ninety five thousand Tun; to which if we add the Over-sea Collier Trade, I doubt not to affirm, that the Collier Trade employs Nine hundred thousand tonnage in Shipping per Annum; which is more then Two thirds of all the tonnage of Goods Imported or Exported every where, from or into this Kingdom in English Bottoms.  
For this very Reason it is that most of our Shipping in England, is built upon the measures of the Collier Trade. The model of our Building is Calculated for the depth of Water, upon the Bar of Tinmouth, and Breadth, Strength, and Firmness is given to the Ship, for the heaving of her ballast at Sea.  
The Collier Fleet is the great body of the Shipping of England, and all our other Trades are served by Detachments from it. Our East Country, Norway, and a great part of the West India Fleet, are but parts of the Collier Fleet; from which they may depart one or two Voyages in the Year, as the Contingency of the Market abroad, or a chance freight at home offers; From which, as soon as performed, they return again into the Collier Trade, that is, indeed, the Refuge, as well as the Nursery of our Navigation.  
Its the Collier Trade alone that affords constant work to the Navigation of England. Its here that every idle Ship, and every idle sailor are sure never to want a voyage, or a Birth to Newcastle; and if it were not for this constant Employment the Navigation finds in the Collier Trade; the Purchase of the Nations present Stock in Shipping, would not be worth Two per Cent, or rather no better then nothing; for without the Collier Trade, one Fourth part of our English Bottoms would carry on all our foreign Trades; and if we fraught our Ships to any of our Neighbours, the fraught which we can hope for from them will not answer the Wear and Tear.  
Our Progenitors have time out of mind never suffered any Inquiry to be made for Coal near the City: Nor permitted any Coal to be Shipped South of the River wear, in the bishopric of Durham; for no other reason but the Raising, and Increasing of the Navigation. This seems to be the most Ancient Maxim of our Government, at least Cooeval with the first rise of our Navigation, and has been Inviolably observed until these late days. This Principle has been first laid, and since followed with most Excellent good Observation and judgement; for the Collier Trade; is the most Huge and Bulky Trade, that possibly can be managed: And therefore in its Nature most proper, above all others, to Employ not only vast numbers of People upon it, but to afford continually work for them. All our other Trades are by Fits and Starts. Ships and Sailors must have constant work; the former lose more by lying by the Walls, then by going to Sea, although they don't get one Farthing by the Voyage. The latter are too apt to spend in one Month a Shore, what they have got before in six at Sea.  
Without this constant never failing work for the Navigation the Collier Trade affords, we never could have been able to Breed the necessary numbers of Men for Manning any considerable Fleet at Sea. I have said all our Over-sea Trades amounts not to one third of the tonnage of the Collier Trade, and now I affirm, put them all together, they kill as many English Sailors as they Breed. The East India Trade returns not to the Nation half the Men she carries from it. The West India( if I may use this word) and the Guiny Trades, kill certainly a Third of the Men they first set out with from England. The Salt Meat, the Stench Water, and the Hot Climates, are unavoidable Pests and Plagues to our English Bodies. The turkey, the Greenland, and all the other Over-sea Trades, are not altogether so unkind unto us; but one and all have this fatality attends them, That whatever of their Ships come to be Stranded, or in Distress, the Far and unhospitable Shores and Seas never fail to devour both Ship and Men together; Whereas the Collier Trade Breeds all, and Destroys none: Her Victuals are fresh and good, She gives her Men Beer instead of Water, and her Climate is the same her sailors have been Born under. Its not one in Twenty of her Ships that sinks or Founders at Sea, most are lost upon the Shallows, or the shore by the Violence of the Easterly Winds, where the Sailors may be said to fall, but into their Mothers Lap, where their Lives are saved after the Vessel is left to the mercy of the Winds and Seas.  
The want of this Consideration in some Men( that have had nevertheless the unlucky amusement to apprehended, that the Collier Ships Sail with fewer Hands, then other Trade Ships of the same burden) has lead them to undervaluing thoughts of the Collier Trade. Nay upon this Foot she has been arraigned in Council and conversation. But itis my business rather to convince, then expose any Man; and therefore I shall leave this ungrate full Remark after putting my Reader in mind, that these Sailors that are destroyed by our Over-sea Trade, are the best and ablest of our Seamen, that have had their Education before in the Collier Trade, which has the undisputed Character of Breeding the bravest, and Expertest sailors in the World. The art of Governing a Ship, and Sailing through the Shallows, and over the Banks of Sand that lie all along our cost in midst of a vast Contrariety of Tides, being Infinitely more difficult, then through the full Ocean, or the remotest Seas.  
Nor can our Rivers breed sufficient Men for Equipping any considerable part of our force at Sea. If the Navigation goes to Pot, it must carry all our fresh Water Trade down along with it. The River Thames would make but a thin and bleak prospect, if the Collier Fleet were out of it. To the same proportion the Import of Coals into the Port of London falls, the business upon the River Thames must fall. What will become of our Lighter-Men, Barge-Men, Ballast-Men, and Coal-heavers, and those Innumerable Crews, and Gangs of People, that depend absolutely upon the delivering of the Collier Ships at London, they must surely decrease in Number to what the Coal Importation does in quantity.  
But after all, River-water Men are but Fresh-water Men at best, and without an Affront to the Genius of the Nation, are not to be compared to our Sea bread Sailors. The more any Man has of the Land, or of the Fresh water, the less he has of the Genius of our Seamen, that are hardened to a temper, and animated with a Spirit that shows itself, and rises with the Fury and Rage of Fights, and storms, and does wonders there, that these water Rats of River men may in shoals admire, and like their Brother vermin, rather think of leaving the Ship then resisting and contending with the growing terrors, and dangers all is under in these times.  
Our Sea bread Men have Auspiciously distinguished themselves upon all occasions. The French have carried no particular Science higher then they have done the Theory of Navigation. Monsieur Turvile is thought to be the best Artist in the World; But his and his Seconds want of practise, has once saved the whole Fleet of England, and another time a considerable Squadr●n of it, with the greatest part of the Richest turkey Fleet under her Convoy England ever sent out. The French Monsieurs could not sail with their Numbers to get the better of the English Admiral, as things were laid: Nor could Sir George rook think to make more of his Misfortunes, then to save what he could of his Ships of War, and Merchant-men, from falling into the Enemies hands; he did what was possible, and may justly say without vanity, if his modesty do him nor Injustice, at least we have reason to believe he overcame the united Strength and skill of France at Sea by a superior Understanding in Navigation.  
The Dutch by their Native Indigency, are forced to be the most Seafaring Nation in the World; their Country grows nor Breeds not what is Necessary to Feed the Hundredth part of their People. This first want of most things within themselves, creates a constant and never failing work for their Navigation. The French, that have every thing within themselves, as much as any Nation in the World, have not the same occasion to raise and Support any considerable number of Ships and Sailors: For want of which they have been forced to Institute Marine Companies, and Gardemarines, to the number of fourteen or fifteen Thousand, that are taught to the Theory of Navigation a Shore, and to the practise Aboard their Kings Ships at Sea. These Marines do all the Offices of Land Souldiers a Shore, and are no less disciplined to Land Service then any other part of the French Troops: They are indeed an Amphibious Order of Men; which perhaps is the best Substitution that can be made in the Room of Sea-bred Sailors. But how ever this succeeds with the French, we have no reason to follow their Example. These Gardemarines and Marine Companies, are a perpetual Standing Army at Land to all Intents and Purposes, for which we have no more occasion on Shore then we have for them at Sea. Nature has provided for our Safety and Tranquillity both ways. The Sea is the best and only Unparalellable frontier in the World; and England has vast and Unexhaustable Stores of Product and Manufacture within her self, sufficient to create a Navigation able to defend us against the united Force of the World, in which the Collier Fleet challenges the First and supreme place.  
Our Progenitors did very Prophetically foresee this, and therefore Instituted the Collier Trade, which has been more propitious to this Kingdom, then all the Orders of Knighthood in Urope have been to the several Nations, to whose Service they are particularly devoted. In pursuit of this, their Successors have ever Supported and encouraged the Collier Trade, as the Grand Nursery of our Navigation, in which the Safety, Interest, Glory, and Honour of the English Nation consists. And how we have been lead to Trespass upon so Sacred, and so Profitable an Observation, is not so much worth Inquiry, as to make a Speedy Return to what we have so unaccountably departed from.  
That we have Trespassed upon this propitious Maxim of our Government, by the late Tax upon Coals, is but too Notorious; for thereby we shall damnify the Colleir Trade, one half; and so Consequently the Navigation that depends immediately upon it, to the same proportion. It is computed by all Men of understanding in the Collier Trade, that this Tax will lessen at first d●●h the Importation of Coals into the Port of London, One hundred thousand cauldron( London measure) which is at least One hundred and fifty thousand tons in Navigation, and more then a third part of what has been Imported into London, cum unibus annis since the Restoration of King Charles. The reasons for this are but too sensible, as the Poor House-keeper, and the Poor Laborious Tradesman do tell us. The House-keeper says, he has but a certain Sum that he can afford to lay out upon firing:( As for Example) he can afford to lay out Six pounds upon Coals, and if he can have them at Twenty shillings per cauldron, he will have six cauldron, and if he must pay Thirty shillings for a cauldron, he must only have four; and so in proportion more or less, as the price of Coals varies, he will make the better or worse Fires. The Tradesman tells us, as the price of Coals Increases, his Trade Decreases, all sorts of Manufacture depending upon Fire, being either Imported from abroad, or from other parts of this Kingdom, where this Tax upon Coals does not take place, and are sold in Shops at easier rates then the poor Tradesman can afford to work them at home. This will appear to be both Reason and Fact, by what I have to say afterwards.  
In other Ports of the Kingdom, the Importation of Coals will be much more lessened by this Tax: For in many Ports of this Kingdom the People choose to burn Coal at Sixteen or seventeen shillings per cauldron, when they cannot afford to burn them at Twenty two or Twenty four shillings per cauldron, they having turfs and other fuel found unto them, which is cheaper, and as useful to them as when Coals are at a high rate, tho they are not so when Coals are at a low rate. And altho by the great Importation of Coals all over this Kingdom before the Commencement of this Tax, and the expectation of new Supplies, and in hopes the Parliament will take off this Tax, Coals has kept about One pound per cauldron; yet if the Tax continues, Coals will never be under two or three and twenty, at which rate not one half will be Imported into the out Ports of this Kingdom, of what would be if Coals were at sixteen or seventeen shillings per cauldron.  
The price of Coals is the true and certain Cause of the variation in the Import and Export of this Commodity: And it appears to be so not only by the universal opinion of all Men of understanding and Experience in the Collier Trade, but likewise by the metres Books at London, and likewise by the Books of the Town Chamber of Newcastle, and the Books of the cost duty of the twelve pence per cauldron upon Coals at Newcastle: By these last Books it appears, that the Proceed of the Exportation of Coals from the River Tine, Coastways, amounts to two hundred and twenty thousand Chaldrons of Coals, Newcastle measure, Communibus Annis, since the Rebuilding of the City in those Years, when Coals gave but sixteen or seventeen shillings per cauldron. But in other Years when Coals gave twenty five or twenty six shillings per cauldron, there is not above One hundred thirty six thousand eight hundred and forty seven cauldron of Coals Exported from that Port, as in the Year Ninety; But that the Reader may have full satisfaction in this matter, let him peruse the following Transcript.  

An Account of the Quantity or Number of Chaldrons of Coals shipped for the cost at the Port of Newcastle, the Years following.  Annn Dom. Chald. Coals. 1661 166919 1662 194421 1663 178747 1664 198369 1665 124124 1666 84101 1667 106422 1668 188420 1669 175920 1670 185100 1671 189241 1672 150429 1673 156053 1674 170268 1675 194268 1676 194946 1677 194405 1678 217782 1679 194948 1680 202262 1681 218942 1682 190380 1683 210972 1684 204770 1685 213659 1686 178265 1687 198528 1688 231265 1689 167663 1690 136847 1691 177270 1692 156299 1693 179650 1694 160413 1695 170974 1696 151096 1697 181280  
The Variation in the Export of Coals in the Years preceding the War, from the Years in time of the last War, is very apparent by this Account. The same Variation would appear in the Import into the River of Thames, as would appear by the Books in the metre Office of the City of London, if any sure computation could be made upon that metre Office, because the metres were not so honest in the former, as they have been in the latter times; every body knows the detection that has been made in this matter. There is no ground now to suspect that Office. During the War, by its Books it appears there has not been above two hundred and seventy odd thousand Imported into the River of Thames, Communibus Annis, notwithstanding this City is rendered more populous by the French Protestants, and the People taking every way to the burning of Coals more since the War then before: whereas if Coals had been fifteen or sixteen shillings a cauldron, there had been not less then 400000 cauldron Imported during the War into the River of Thames, there having been near that quantity delivered there some Years before the War. But from Michaelmas 1695, to Michaelmas 1696, when this Tax was first laid on, there was Imported into London but 254269 cauldron, notwithstanding this Tax went off the eighteen of May 1696, four full Summer months, short of the Year, and the principal time in which Two thirds of the whole Years Trade is generally managed. But this is not all, that Tax was upon all Coals Waterborn as well as upon Coals Shipped, by which the North as well as the South was affencted; but by this last Tax upon Coals shipped, only the South is affencted, and the North goes scotfree; had the Tax in Ninety five been laid only on Coals shipped, I doubt not but it had reduced the Coal Importation into London much lower, as I shall make appear hereafter.  
By the foregoing account of the Export of Coals from the River tine, it appears there has not been shipped off from thence for the cost during the War, above 160000 cauldron, Newcastle measure, Communibus Annis, which is about 20000 cauldron less then what was Exported thence before the Fire of London. During the War we wanted neither Ships nor Convoys to have fetched and carried more Coals, but the Masters could not afford to sell them under twenty six shillings( there being a great advance upon the charge of the Navigation in Seamens Wages, and assurance Money) but at this rate the People could not afford to burn what they would have done at Sixteen or seventeen shillings per cauldron. The Collier Trade is so constant and true to this Variation in the Import and Export according to the Price of Coals, that we that have these Books in our hands, know and expect this Increase and Decrease of Trade in Coals, with the same assurance and certainty as we do the Revolutions of the Seasons, or the Flux and Reflux of the Sea. Indeed we cannot but say this Tax upon Coals, with the consequences that must follow upon it, must lessen the Exportation of Coals Coastways almost one half, and Consequently the Navigation to the same Proportion; and if this Tax continues five Years, as is Intended by the Act, it will still fall more heavy upon the Navigation, which cannot be half employed as long as this Tax continues, and when expired, we shall find the other half Sunk or Rotten in our Harbours, without hopes of a resurrection.  
This is a most certain truth, and what all concerned in the Navigation do sadly see and feel, their shares in Shipping having fallen since this Tax, 40 l. per Cent, altho perhaps the greatest part of the One hundred and sixteen Members that Voted and carried this Tax upon Coals, were not so sensible of it: They were no doubt seduced by the first Impressions of the Peace, to believe that this Tax of Five shillings a cauldron in times of Peace, could but very little affect the Nation; and no doubt they Reasoned very generously in respect to domestic use, and their own Pockets, as Gentlemen worth from Five hundred pounds to Five, Six, Ten, or Twenty thousand pounds a Year; But from Five hundred pounds to nothing, I presume the Argument cannot hold so well. But moreover, this Tax has those Malignant Aspects upon Trade, Manufacture and Navigation, which unluckily these Gentlemen were not ware of; otherways we dare assure ourselves, it never had been heard of again. Its perhaps a Paradox to some People, but too plain a truth to other Men, that this Tax upon Coals is more prejudicial in times of Peace then War, tho unsufferable at all times. In War the Ships make few Voyages, but are certain gainers; if they miss to be Sunk or Taken, they never miss of a good Market; The Sailors if they make few Voyages, they have fivefold Wages; if they have not so many Births aboard of Merchant-men, they have the King's Ships to go into, where they are sure to find subsistence for the time, or Death, which rids them of their present cares and anxieties, or Preferment, which provides for them for the future. But in time of Peace the Ships, with this Tax upon them, must turn out to Sea, and indeed may return, but not gain one Farthing; and turn out again and again until they have lost their Stocks, and then they must lye and Rot by the Walls, and the sailors must be sent to their Shifts at Land, which is more uneasy to them then to be shipwrecked at Sea. Under this dissipation they may truly complain they have nowhere to lay their heads. The Earth was not made for them, nor can they live out of their Element, and we cannot expect they will Starve at Home; which indeed would prevent them from Associating with Pirates at Sea, or flying into the Service of our now grown powerful Neighbours at Sea: Where with both, itis to be feared, they will meet with too much welcome and success, and we may come to receive Irreparable Injuries, that can never be more terrible unto us then from English hands.  
This Tax must bring our Navigation to this Dismal State, and gives us no better Prospect of future Safety and Being to the Nation. What Figure or Defence can we make at Sea after our Navigation is Lost, at least to a degree inferior to several of our single Neighbours? What will our Boasted situation avail us, when we are outstripped in Numbers of Ships and Sailors? Our English oaks may threaten Heaven with their growing heads at Land, but never awe at Sea our Neighbours again? Our Seamen, but to use Mr. Johnson's Phrase, Our hearts of oak are turned against us, and are ready to Exert the noble Rage upon our Heads, that they have so often shewed in Defence of their Country, which heightn'd by Despair, must make us feel those dire Effects which we shall too late repent of: And what Fate can the People of England hope for, to follow upon this Black and Dishonourable Scene? sure they can expect no better then to fall a prey to their unerring Neighbours, as they did before to the Saxons, Danes, and Normans successively, in the like case of an Over-match in Navigation.  
Its an Ignorant Complaint, and a satire upon the Navigation, to say as some have said, We have Over-built our Trade: If we have more Shipping then Trade, the Government will find Trade for our Shipping. I say we have lost our Trade, and our Shipping must go to Wrack; and indeed it is too sad a Truth. Our Nowfound-Land Trade is almost lost, and our East Country Trade in English Bottoms is not in much better Condition; For notwithstanding Freights were never so low as last Summer, by reason the Shipping was driven out of the Collier Trade, by the Violence of the Five shillings Tax, into all parts of the World, where the Master could barely hope to save himself from Starving, and his Ship from Rotting; yet the Danes, Sweeds and Easterlings, brought their Native Commodities in their own Bottoms upon us, and under-sold us within our own Harbours. This is not at all to be wondered at, for there is an absolute Impossibility it can ever be otherwise. The Danes, Sweeds, Dutch, and Easterlings, Build and Sail for half the Charge of what we can; Their Wages are small, their Victuals are worse, and one can fit out a Ship ready for Sea in their Countries, for the same Charge we can Build the Hull in England. If it had not been for the Act of Navigation, we had not had at this day a Ship built with English Wood, nor by English Carpenters, nor sailed with English Men, nor Victuall'd with English Meat and Drink. If matters had fallen out so, our Landed Men had been the only Losers( saving the Being and Glory of the Nation) Trade would have shifted better for itself in foreign then in English Bottoms; and itis therefore Unaccountable these Gentlemen do not take the Navigation into their care and Protection, by which their Estates are so much Enhanced. One would Expect the Increase they have sweetly felt in their Rents, by the advance upon cattle and Corn, occasioned by the Consumption on Board the Royal Navy this War, should teach them their Interest to Promote and Increase the English Navigation, for as That rises or falls their Estates shall keep place. And indeed itis more unaccountable these Gentlemen will not most of all favour the cost Navigation, that can never be Victuall'd out of England, whereas our West India and Guinea Men Victual in Ireland, or New England, and our East India Ships Victual not at Home for above One third of the time they stay out of England; all our other foreign Trades take as little as possible of English Meat and Bread, and Water is the general Drink of our Over-sea Traders. Its the cost Trade that must sup- our Landed Men, and England itself at last; and indeed nothing but a flourishing Collier Trade can restore and preserve our Ships and Sailors, which if we take care of, it will take care of us, make us safe and easy at Home, and formidable Abroad.  
The Collier Trade being of this absolute usefulness for the Navigation of this Kingdom, the Safeguard and Tutelar of the Nation, one cannot but think we should have studied to Promote and Increase, and not to Lessen and Cramp it. The Act does not only impose Five shillings per cauldron upon all Coals Landed in England, but by Exempting the Loading Ports from the Tax, hath Committed such a Trespass upon that Propitious Maxim of our Government, to Encourage the Shipping of Coals, that I tremble to think of its consequences, which are besides immediate perdition to the better half of the present Collier Trade, hereafter sure and fatal discouragement to it and the Navigation, without end or discontinuance. For this Exemption of the Loading Ports will draw most sorts of Manufacture made with Sea-Coal, into the bishopric and Northumberland, or into the other Coal Countries, where we shall hereafter have that quantity of Coals spent which are now used by the Smith, the Glass-maker, and the Salter, in the South, which at least amounts to a better half of the whole Coal Exportation from the North, the Consumption of the Forge and the Furnace being greater then that for domestic use. And if this Tax continues five Years, it will give that Footing to the making Glass, Salt, and all sorts of gross Iron work in these North and other Coal Countries, that at once we can never hope to have them removed from thence, nor to see the half of that Work found for the Navigation, that the Collier Trade has afforded in former Times: And this will appear to be Demonstration by what follows.  
A cauldron of Coals Newcastle measure, which at pre-present makes two London Chaldrons, can be had at Newcastle for ten shillings, and the two London Chaldrons after this Tax cannot be hoped for under Forty two or Forty four shillings; nay, and if we have not a currant Trade,( which often happens by contrary Winds, and the disasters at Sea, as fell out in the Years Ninety five and Ninety six, in which we lost two hundred Sail of Collier Ships, that were destroyed by the mere Casualties of Navigation) we may justly fear to see Coals at a much higher rate at London: and if hereafter we come to find Coals, with this Tax upon it, at two, three, or four pounds a cauldron, it cannot be taken for an unexpected or unaccountable Accident.  
Now I do appeal to common Sense, to pronounce the fate of all our Manufacture made with Sea-Coal under these certain Advantages the North have above the South Countries. They will most certainly by these means, be run out of the South into the North; nay, they have already got Footing there. Since the War there is a vast Increase of Manufactures made with Coal in the North; nay, the humour takes so fast, that we have daily Advertisements in our gazettes and News-Papers about it.  
Post-Boy Number 510, Mr. Crowley at the Doublet in Thames-street, London, Ironmonger, doth hereby give Notice, that at his Works at Winlaton near Newcastle upon tine, any good Workmen that can make the following Goods, shall have constant employment, and their Wages every Week punctually paid, ( viz.) Augers, Bed-screws, Box and Sad-Irons, Chains, Edge-Tooles, Files, Hammers Hinges, Hows for the Plantations, Locks, Especially Ho-Locks, Nailes, Patten Rings, and almost all other sorts of Smiths Ware.  
Mr. Crowley most certainly understands his business very well, for he has got better then a hundred thousand pound in six Years by it; and if itis found that the Fabrication of these smaller matters turns to account, where the charge of the Coal bears no Proportion with what it is in Anchors, Anvils, and other gross Iron-work, itis not to be questioned, but the whole Manufacture of Iron-work will take one and the same course; and at once we shall see, not only this Manufacture, but almost all others, depending upon Sea-Coal, lost from the South to the North, and thereby the Navigation lost from the Nation.  
I say, this will be the fate of most of our Manufactures made with Sea-Coal, as would appear by comparing the Charge of the Coal at London, with the Charge of the Coal at Newcastle, that each Manufacture requires to be made with. But it would take a large Volume to bring every Manufacture depending upon Sea-Coal, upon this Scrutiny; I shall confine myself only to two, ( viz.) Glass and Salt, because they are of themselves sufficient to make good what I Intended by this Treatise.  
The Charge of Coal in making of Glass, is at least one Fifth part of the whole in all sorts of Glass Manufactures; but in course Window Glass and Bottle Glass, one makes the same quantity for forty shilling in the Coal Countries, that the Glass-makers of London cannot do under sixteen pounds. Let the Glass-makers at London speak for themselves, what they may Expect upon the continuation of this Tax, and I doubt not they will not stick to say, that they must either remove into the North, or remove out of the Kingdom. And the more we must pity their fate, that they are so ill rewarded, after they have Excelled all the World, and beat the Dutch entirely, and almost all our Neighbours, out of the Trade of Glass. This they have done by the advantage of the cheapness of Coals. But now this Tax has cast the Scale against them; for our own Coal is sold Thirty per Cent cheaper at this very present time in holland and France, then they can buy it at London; so itis very plain, what Glass we consume at Home must be made in the North, and Coal Countries, and what we sent abroad before, must now be kept at Home, or not made at all.  
Nor will it help us to say, we will over-heighten our Over-sea duty upon Coal, or discharge the Exportation of Coal out of England; for thereby we shall lose that part of our Navigation employed in carrying of Coal beyond the Sea, and a considerable part in the balance of Trade we have over the East Country, France, and Holland, by the Exportation of this Commodity; A consequence not to be partend with by the Nation, for the whole five Years produce of the five shillings Tax itself. Not but I am of the opinion, that the Lowing of the Over-sea duty upon Coals that was done in the last Sessions of the Penult Parliament, from twenty shillings to ten shillings in foreign Bottoms, and from eight shillings to three shillings English Bottoms, has been, and will be of very ill consequence upon the Nation. The three Years Experiment we have made of the Low duty, has abundantly Justified the matter; for there has not any greater quantity of Coal been Exported Over-sea under the Small duty, then was formerly under the High duty. This abatement has had no other Effect, then to lose the King two thirds of His Duties upon Coal, and to fall the price of Coal Abroad, Just so much as the duty was lessened at Home; from which Foreign Artificers have been highly Encouraged to set about their Endeavours to beat us out of our Manufactures depending upon Sea-coal; which with the Iresistable assistance of the Fve shillings Tax upon Coals at Home, must Infallibly succeed and prosper with them. But on the other side, it will take a steady hand to fix where about this Over-sea duty ought to be Placed, so as to Insure England Effectually in the benefits of the Coal Trade, and at the same time to hinder the Scotch and the Liege Nations from Sharing or Running away from us with them. We have had long Experience of the twenty shillings duty per cauldron upon Coals shipped Over-sea, and no doubt we must have recourse again to it, as the only means to preserve to England the making of the Manufactures depending upon Sea-coal. At this present time one can buy all sorts of Iron Manufacture thirty per Cent. cheaper in Holland then they can in England. Hereafter, our Navigation must have all her Iron work, but especially her Anchors, in Holland, if this Tax continues: whereas, if taken off, with an allowance of a Drawback to the value of the present duties upon Iron, for Iron Manufactures made in England, and Shipped Over-sea, the Navigation of all Europe must have their Anchors made in England hereafter. The Coal of England is as the wool of England, and as no Cloth can be made without English wool, or some mixture of it, so no Glass-work, nor gross Iron-work, can be Fabricated( so as to hold Trade against us) without all or part of English Coal. But yet this twenty shillings Tax will not secure unto us our Forges and Furnaces, without taking off the late Tax of Five shillings per cauldron upon Coals spent within the Kingdom; for that will but set the English upon the same Bottom with the foreign Artificer and to venture higher with our Over-sea Tax upon Coals, I am afraid we dare not, for Reasons above mentioned.  
This fatal discouragement to the South, will Incomparably more show itself in the Salt. The Charge of making of Salt is almost entirely in the Coal. Sea-water indeed requires a Prodigious quantity of Coal to boil it up to Salt. Every Weigh or Tun of Salt, which is twenty hundred weight, cannot be made with less then two cauldron and a half of Coal Newcastle Pan-measure, which is at least seven Tun of Coals, or four cauldron and two Thirds of London measure. This quantity of Coals the Salter in the North can buy for Seventeen or Eighteen shillings: But for the same quantity the Salter in the South must now pay Six pounds at least, but at Portsmouth or Lemington, Seven or Eight pounds. All other Charges, which are but Inconsiderable, are as much in favour of the North, as the South Country Salters. Under this discouragement it cannot be doubted, but that the entire Trade of making of Salt must be run from the South into the North Country. Indeed before this Tax, the making of Salt by Sea-coal has been for many Years a going off into the North, and yet there are a great many Salt-Pans standing upon the cost; but by this late and fatal Tax upon Coal, they are for ever condemned, and doomed never to Smoke again.  
It is most certain, that nothing can be more Pernicious, then this connivance the Nation has made at the North's stealing the Manufacture made with Sea-coal from the South. But one cannot Imagine, without doing Violence to the genius of this Kingdom, the Nation will any longer suffer the Fabrication of these Manufactures to settle and Increase in the North; for thereby the Collier Trade and Navigation, that go hand in hand, must both suffer to a far greater degree then what I have before faintly represented, and am less able to bear the Tragical prospect of it. But the Consolation is, we are not Insensible of these things, and no doubt the present Parliament will have all due regard to the Navigation and Collier Trade of England, whose Case is plainly thus.  
With this Tax we shall not Export from the North Coastways, above One hundred and fifty thousand cauldron, Newcastle measure; Nor Employ half the number of Ships and sailors, upon the Collier Trade, we did before this Tax came on: For there will remain no further occasion for Coal in the South, then for domestic use; their Forges and Furnaces being run by this Tax, either into the North, or out of the Kingdom. And instead of a Hundred thousand pounds per Annum, which is Expected from this Tax, we shall find it will not bring in above Fifty thousand pounds,( which Sum I doubt not can be raised from the Heigh duty upon Coal Shipped Over-sea without hazard to our Navigation, or loss to the Over-sea Collier Trade, as can easily be made appear,) but shall fall in the Proceed of other Taxes above double that Sum. One half of the Collier Trade failing, and one half of the Men she supports at Sea, in our Rivers, and at Land, being either driven abroad, or reduced to Live upon the Alms of the Parish at Home,( twenty thousand Souls is the least we shall find to fall under these miserable Circumstances) must make a vast abate in the Proceed of the Taxes, the Poll Money, Births and Burials, the Excise on Beer, Ale, and Salt, the Duties upon the Materials for Navigation, and most Branches of His Majesties Customs.  
Perhaps the First or second Years of the Tax, this abatement in the Proceed of His Majesties, Duties and this Transportation of our Manufactures, will not so fully show themselves, as in the following ones. For this Year every Body being convinced the approaching Parliament will take off this fatal Tax, and abolish it for ever, have upon this assurance made the best shifts they could with their Trades; but if once in full House, this Tax be confirmed and continued, then we shall see our Manufactures and Manufactures scamper apace. In which shameful Flight our Salters shall go first into the North, and our Glasmakers, part into the Rivers Wear, tine, and Severn, but most into Holland and France. Those that ply the Forge and the Furnace shall follow fast after them, especially our Anchor-Smiths and Dyers; And in a word, by Progression of time, all Manufactures whatsoever made with Sea-coal, shall run one and the same fatal Race.  
On the other hand, when this Tax is taken off, we shall Export from the North Coastways, above Four hundred thousand cauldron of Coals, Newcastle measure; which may be modestly computed and judged to twelve hundred thousand Tun of Coals, and shall have every day an Increasing Trade: For Wood decays every where, and the Town grows more Populous, having many New Streets built out of her voided Spaces and Cumbersome Palaces. This twelve hundred thousand Tun of Coal is a Bulk of Cargo sufficient to Employ two thousand sail of Ships of the same burdens with those at present in the Collier Trade, and will maintain twenty thousand Seamen, and a triple Number of River-men, at the Loading and Unloading Ports, and all living Jollily, and Comfortably in their Businesses, must raise the Proceed of His Majesties Revenue far above what is expected from this Five shilling Tax.  
This is a Vast Crew of Seamen that the Collier Trade Employs and Supports, and will be, with what can be spared in time of War from This and our Over-sea Trades, a sufficient Number of Men to Equip the Fleet, and at the same time Carry on the Trade of England. This will be an unspeakable Blessing to the Nation, and at the same time the Envy, and terror of the Universe. Thus Masters at Sea, with that handful of Troops the last Parliament allowed of, and most People are convinced to be still necessary to be kept up for a Check to the Various and Restless Designs of our Bosom Enemies, we shall keep Peace at Home, and hereafter make that Figure Abroad under His Majesties Auspicious Conduct, this Nation never attained to before.  
FINIS.