To the HONOURABLE The Commons OF ENGLAND ASSEMBLED IN PARLIAMENT, The Humble PROPOSALS of James Whiston, For Advance of his Majesty's REVENUE on Double Brandies, etc. Encouragement of Loyal Subjects, Merchants and others, Increase of Navigation, and the Prevention of Frauds, Perjuries, and other Abuses.  
THat till a little before the late dreadful Sickness, French Spirits paid but 4 d. per Gallon Excise, they being then generally used as the Ground work to make Strong-waters withal, which are dulcifyed, mixed with Seeds, etc. But about the said Sickness-year, the People betaking themselves to the drinking Brandy simple in the room of Strong-waters perfectly made, a Dispute and great Suits of Law between his Majesty and the Importers arose, whether the said Commodity should pay 4 d. per Gallon more, as Strong▪ waters perfectly made did, or not? The Merchants applied themselves to the Parliament then sitting for Relief, who declared in an Explanatory Act in the 22d of his late Majesty, that Brandy was, and is a Strong-water perfectly made, and accordingly Enacted it should pay an Excise of 4 d. more per Gallon, as such; by which Term of Brandy in the said Act was, no doubt, intended only single Brandy, and by the words perfectly made was meant no more but perfectly made potable, or to the usual Standard of such Spirits called Proof; Single Brandy being then and ever since drank in lieu of Strong-waters: Nor was there any such thing commonly Imported here as double Brandy at that time. But now of late it is become a great practice to draw their Spirits (here now called Brandy) into two Thirds, three Fifths, and sometimes full double in strength stronger than the former single Spirits or Brandies usually were, (for Brandies may be known to a sixty fourth part, how much they are made above that Standard intended by the Act under the term or word perfectly made, which is the same with what Dealers in that Commodity call Proof, or single Brandy.  
And on purpose to defraud his Majesty of his Revenue therein, a very great part of the Brandies Imported are, and most, or all, (if not speedily prevented) will be Imported two Thirds, three Fifths, and some full double in Strength stronger than common single and potable Brandy ought to be: But after the Importer of such double Brandies hath paid the Excise at 8 d. per Gallon only, such double goods not being potable, unless they are lowered with Water, the too common abuse is to adulterate them with English Spirits of a far cheaper value, whereby the Quantity vended is not only sometimes made double, and ofttimes near triple more than what his Majesty was paid Duty for; but his Majesty's Subjects have not the said Commodity in so good and wholesome a kind as in Justice they ought.  
As Brandies perfectly made in Foreign Parts, are always understood to be such as are potable, or only proof; so the like is observed in English Spirits made here, which pay a Duty; for if made Double, (as some are for Lackering, and Physical, and other uses) the Officer charges and makes them pay according to the Quality, reducing it to single; else the Distillers would make them generally Double, (as they do Brandy aforesaid in other Parts) and after the Duty at the rate of Single is paid, than they would lower them again, by which means his Majesty would be defrauded at home of that Duty the Parliament intended, as he is now by such Importations from abroad; and certainly there is less reason his Majesty should be defrauded in a greater Revenue by an Imported Liquor, than in a smaller matter by his own Subjects here at home.  
Also were the Importers of Double Brandy discouraged from such Importations, (which might forthwith be done by laying on a Duty in the Excise, proportionably to what they are in strength stronger than Single, and Potable Brandy) there would be Imported near double the Quantity in Single, which would add to his Majesty's Revenue, and encourage Navigation, and keep his Majesty's Subjects from being cozened, etc. And it will prevent the abuses of great numbers of French and other Aliens here, who lie skulking in Corners, and are the general Importers and Adulterators of the said Double Brandies, who do not only the Injuries aforesaid, 
The better to prevent the running of Brandies hereafter may it be enacted that no Brandies be imported in any Cask less than 84 Gallons.  but ofttimes defraud his Majesty of very much Duty; and hereby his Majesty's able and worthy Subjects, Merchants of better Reputation and Principles than to Adulterate or Save the Duty of the said Commodity, are very much discouraged, and beat out of their former fair Trade. Besides, the prevention of the said frauds, will keep divers from Forswearing themselves, who too often upon Shipping out of such lowered and mixed Brandies, make Oath that they are as they were imported, and thereby may draw back one half of the Customs for such Goods.  
It is provided by Law, (the 15 of Charles the Second) That if a Brewer brew double Drink, and pays the Duty of strong, yet if he shall be found lowering of it, he forfeits 20 s. per Barrel, which indeed the Brewers too frequently do, it being difficult to be discovered, and also the Victualler doth take his quantity of double Drink in Casks by itself, and of small Beer by itself, which pays in each specie, one as single strong Drink, and the other as small, yet afterwards this Victualler in drawing them out by Retail, shall draw such a proportion of one and the other together, so that in truth he sells them both for strong Drink. Besides, if he sell this double or triple drink entire, it is still the same fraud to the King, since while he pays Excise but as for Common strong Drink, he sells it for double the Price or more, and the same supplies the room of as much more drink in quantity, proportionably to the Improvement made in strength and quality. And the Collectors may as well be Judges thereof, as now they are if any shall brew strong Drink, and call or pretend to sell it under the Notion of Small, yet they justly oblige them to pay according to its kind, and so it may be done in all other Cases ad Valorem above what it shall be worth more than the current Price. It is therefore humbly submitted, whether if the Brewer were thus in all Cases made to pay a Duty for double or triple Drink proportionably to its value above single, it might not only prevent the said Frauds, but levy a Duty according to the true intent of the Act of Parliament.  
Now for the prevention of the aforesaid Frauds, and plain distinguishing of all such Brandies as shall be imported hereafter; and the better to enable his Majesty to levy an equal Duty upon the same, and to decide the Controversy between his Majesty and his Subjects about that Branch of the Revenue, which his Majesty without doubt hath already a Right unto, it is humbly Prayed that this Honourable House would be pleased to Explain the said Act, and declare all such Brandies to pay from a Penny to Eight Pence per Gallon over and above single Brandy, proportionably to what they shall be found above proof and perfectly made, which every Artist, and most Dealers in the Commodity do well know, else they could not buy and sell the same at Prizes proportionate to its strength and goodness; and even at this time in the Customhouse they enter ad Valorem in one and the same day single Brandy at 24 s. per Tun, and so on proportionably to the value to 48 s. per Tun, according to the distinctions of the said Brandies as they are above proof, which Method and Practice having for about sixteen years been discontinued, this Proposer hath lately in Print remonstrated the Prejudice thereby done the Crown; whereupon the same was revived, and appears so just and reasonable, that the very Importers themselves are satisfied therein.  
It is further humbly submitted, that if the said single Brandies were made to pay 4 d. per Gallon more at least (provided our English Spirits and Aqua Vitae be advanced one fourth more also) yet it would not lessen the Importation, the Consumption thereof being daily more and more in use and esteem, even to the utter Ruin and Hindrance of all other imported Strong-waters; and also diminishing of our English Beer and Ale and other Manufactures. Besides, it is the most whole Family killing Liquor that ever came up since the Creation, as by daily experience, the very Dealers therein themselves, as well as others, are ready to aver. And what Reason can be Alleged, That 3, 4, 5, 6, to 7, or more Tuns of Wines abroad, shall be distilled into one Tun of Brandy, and yet that Tun of Brandy, which doth so much mischief, should pay but a little above half the Duty of one Tun of Wine: The Truth is, were the Duty far more upon Brandies, it would neither hinder the Importation, nor does it affect the English, but the French; for they must continue the making of them, as much as ever; for they chief make such Wines into Brandy as ly● up so far in the Country, that they cannot with advantage bring them down in specie, or have sale for. And the same motive still continuing, they will be glad to accept any prizes, rather than make nothing of them.  
Whereas it may be Objected, that if a greater Duty be laid upon Brandies, or other Commodities, his Majesty will not receive so much in his Revenue thereon as before, by Reason that then there would be the prospect of so great a profit to the Importers, as may tempt them to use more Tricks to bring the same in privately, and defraud his Majesty of his Duties (which is commonly called Running of Goods.)— In Answer to this, 'tis humbly submitted to Consideration, whether necessary and profitable Laws ought to be forborn out of respect to such kind of Persons and their Ill courses, or whether rather all Offenders in that kind ought not by the severity of good and wholesome Laws to be so chastised, as may deter them and others from such unjust, disloyal and ungodly Practices: For since the Laws of God and Man do justly condemn Cheaters, Couseners, Thiefs, etc. betwixt party and party to be both Fined and Corporally punished, according to the Nature and Circumstances of the Persons and their Offences; I see no reason why those who live in the constant practice of Robbing and Defrauding their SOVEREIGN, and get large Estates thereby, should escape free from being liable to the like Fines and Corporal Punishments. For as the Sin can be no less to steal from or defraud his Majesty, of that which is his Majesties Right, than it is for private Persons to Cousin and Cheat one another, so in the former Case, both the Insolency is the greater, a Crime next to Sacrilege, the Example more pernicious, and the Consequences much more dangerous, as impairing the Public Revenue established for the support of the Government. Nor will it signify much to allege, That there are great pecuniary Mulcts already imposed by Law on such as shall be convicted of those Crimes; for as they reckon it no great hazard, whether they shall be discovered or not, so if they escape once in twice in some Commodities, twice in thrice in others, and so in some more, some less, according to the Duty payable and first cost of the Goods, they will still be Gainers, and thence are encouraged to persist; but one smart Corporal Animadversion would be much more prevalent and effectual. The present Penalties being but like Doors and Locks to secure our private Estates, which may perhaps keep off modest Pilferers, but when bold Villains will notwithstanding break in further, such provisions as these cannot be too little to restrain them. And if any of his Majesty's Officers be found Tardy by wilful Negligence, Connivance, Bribes, etc. That they not only lose their places, but also undergo Corporal Punishment, and withal be so far disabled to serve his Majesty, or give Evidence, or be of a Jury, as much as if convicted of Perjury or Forgery at the Common Law; since besides simple Injustice and fraud, their Offences are aggravated with the highest Ingratitude, Treachery and direct forswearing themselves, in deceiving their Royal Master; who graciously preferred them to their Places, and whom they are sworn faithfully to serve. Moreover, besides such Corporal Punishments on the Person, may it be fit, That the Ships, parts of Ships, Goods, Boats, Lighters, Cranes, Wharf, and Tackling whatsoever employed or used in or about any such fraud, be absolutely forfeited, one Moiety to his Majesty, the other to the Prosecutor (saving the Parts, Shares and Properties of such as are Innocent and no way privy thereunto.) For 'tis not only the King's Interest, but the Subjects too, to have his Majesty's Duties duly and equally paid. For look how much the Ill dealer gained by defrauding the King of, so much the honest Merchant loses, the other being able to undersell him proportionably. But by such wholesome Provisions duly executed, not only this deceitful Practice would be prevented, and thereby his Majesty's Revenues much Improved, but also his Majesty might be eased of the Charge of near Half the number of Officers now Employed, and yet his Revenue more justly and duly collected.  
This Proposer hath several other Proposals to offer to this Honourable House, all which equally tend to the Advance of his Majesty's Revenues, etc. and also are as greatly for his Majesty's Subjects Interests to have them put into Laws.  
Anno 1685.