A PROPOSAL TO RAISE Four Hundred Thousand Pounds per Ann. Without any Imposition or New Tax, by Amending the Deficiency of an Old One, Namely, The Excise on Beer and Ale.  
FOR which purpose, I humbly beg leave to inform this Honourable House, what in all probability the present Frauds of the Brewers do amount to, being such, as it's to be feared, if some Care be not speedily taken to prevent them, will mightily increase, even beyond one Third Part of that Revenue; notwithstanding the great Charge( not to mention the great Trouble) His Majesty is at, at present, and the greater perhaps( under the present Laws of Excise) he must be at hereafter, to keep it at the Ebb it's now at, viz. That only one Third Part be defrauded.  
To Prove which, 'tis but looking back to what former Years has produced, and comparing them with the latter, when they had not such Temptations to Defraud as now they have; by reason the Duty even at this time is almost double to what then it was, and has been almost triple since His Present Majesty's Reign, which will not be denied, I presume, ( viz.) That they have a much greater Temptation to put them upon the Contrivance of Frauds more now than formerly; For the PENALTIES are the same now as then, which is all the Check the Brewers have. The Trouble and Charge they are at in committing their Frauds are the same, and not other than heretofore.  
The Excise when at 2 s. 6 d. per Barrel Strong, and 6 d. per Barrel Small, did amount to about 680334 l. per Annum, now at 4 s. 9 d. per Barrel Strong, and 1 s. 3 d. per Barrel Small, does amount to about 900000 l. per Annum, according to the Additional Duty, that is, from 2 s. 6 d. Strong and 6 d. Small, to 4 s. 9 d. Strong, and to 1 s. 3 d. Small, which is almost double; the Excise ought to come to at least 1330000 l. per Annum; according to this Computation it comes short 430000 l. per Annum: Suppose an allowance of 30000 l. per Annum be made, for the Humour of this Town as well as the Country, running more of late upon the very Strong or Double Ales than formerly. Suppose likewise an allowance of 20000 l. per Annum be made, for the Declension of the Brewing Trade of late years; though I should think it no very great Task to prove, were it necessary, That that Trade of late is not in the least declined. But I shall have room to make large allowances; therefore, lest that Objection should arise, that also is made here out. Suppose likewise an allowance of 10000 l. per Annum be made in the stead of Excise on the Retailers of Coffee, which is more than ever was received by that Duty, when the Excise did amount to 680334 l. per Annum, that Duty helped to make up the aforesaid Sum, which at this time is on the Berry, and the Duty received at the Custom-House. Suppose likewise the Distillery be the same now as then, according to the Additional Duty on it, though in fact it is considerably advanced even according to the Additional Duty. All these Deductions amount to but 60000 l. per Annum, which deducted from 430000 l. there will still remain 370000 l. 'tis to be supposed that even then( when the Excise was at but 2 s. 6 d. per Barrel Strong, and 6 d. per Barrel Small) the Brewers were not all Puritans; but suppose an Allowance be made for the then supposed Frauds of 50000 l.( though upon a Nicer Examination, there would be good reason to suspect twice that Sum did not serve their Turns) then the Brewers Frauds will amount to Four Hundred and Twenty Thousand Pound per Annum, which is considerably above One Third Part. There might be much more said to swell the aforesaid 420000 l. per Annum, to a much greater Sum; but it is to be feared that even that's much too great to be well spared at this time. I humbly beg leave to show this Honourable House, wherein in my humble Opinion, the Frauds of Brewers are Prejudicial to the King, to the Subjects in General, and to the Trade itself.  
First, These Frauds are a Disappointment to the King, by Reason that thereby the Excise does not answer the Sum it was given for; Consequently, the Fund to the Lender of moneys is not so Good or Large, as if it did sully Answer.  
Secondly, They are prejudicial to the public in General, by reason that if the Brewers paid for all they brewed( as in Conscience and Truth they ought) the less Taxes would serve turn, Consequently, are prejudicial to the Subjects.  
Thirdly, These Frauds are prejudicial to the Brewing Trade; Every Person that knows the Brewing Trade, knows the greater the Trade, the greater Opportunity they have to Defraud; Insomuch, that the very small Brewers can scarce Defraud any, the great Brewers having such advantage, do sell Stronger or better Drink, more Measure, and Cheaper than the Lesser ones can, who by reason of the want of such great Trades, have not such great Advantages by Frauds; The lesser Brewers by this means cannot be supposed to have any Customers that can make good Payment for what they Buy of them; for if they could, most certainly they would apply themselves to the great Brewers, where they may receive such visible Advantages, different from what the lesser Brewers can afford them, so that what few Customers the lesser Brewers can be supposed to have, they get nothing by, perhaps lose; since then, the only Customers the lesser Brewers have that they can hope to get by are bad, it is very apparent that the Trade thereby is greatly prejudiced; there will also this Consequence necessary follow( if the Trade itself be thus prejudiced) the public will be yet further prejudiced, who will be obliged to bear some Tax levied on them to make good such Deficiency, as may accrue therefrom.  
The Prevention of which, in my Humble Opinion, lies most properly and entirely in the Breast of this Honourable House; that it may be prevented without any other Laws than what already are made, there is no doubt; But what's the Consequence? Perhaps it will cost as much to have it done, as will be saved, which is the same thing, almost, as if it were permitted; it cannot be imagined such an Abuse would have been permitted so long, did it lye in the Power of Art, with a Reasonable Charge to have prevented it; but when we come to reflect under whose Management this Affair has been for this many Years past, and at present is, namely that Honourable Person who is at the Head of the Treasury, there will not be the least hope left us to believe any judgement or Art hath been wanting, or can be improved, but what must necessary owe its Birth to this Honourable House, and where those Grievances can best be redressed.  
Now suppose there were a Penalty inflicted, that every Brewer that should erect and make use of a Private Back, a Private Tun, or a Private Store-House, should pay 500 l. That every Brewer that should Conceal the Quantity of a Barrel of Strong Beer, Ale, or Small Beer from the Sight of the Gager, should pay 15 l. for each Barrel; That every Brewer that should mix Small Beer to Strong Beer or Ale, after the Gager has taken his Morning gauge, unless it be in the Presence of a Gager, to pay for every Barrel so mixed 15 l. For denial of Entry 50 l. and the other Penalties in Proportion, and a Plentiful Reward out thereof to the Informer. I say, did this Honourable House think it advisable, that some such Penalties were Inflicted, not any Brewer of them all would dare attempt committing the least kind of Fraud; by which, 'tis plain, the great Grievance before spoken of, would be redressed by such Penalties, for the Brewer has even under the present Penalties these Considerations, ( viz.) What Advantage he is like to reap; the hazard he runs; which are three sorts, ( viz.) The Penalty, the Charge he is to be at, and the Confidence he is necessiated to Repose in his Servants, which, to say the Truth, are not Persons of the greatest Faith; Suppose the Master would commit a Fraud, and run the hazard of the supposed Penalties, he would not dare to entrust his Servants therewith, and without their Privity the Master cannot commit the Fraud; Besides, by such Penalties( as is before spoken of) His Majesty would save at least 50000 l. per Annum in the Management, and then the 420000 l. per Annum will be 470000 l. per Annum difference to the King; for where there is a Necessity now to employ Four Officers, Two would serve turn, and so in proportion in most of the other employments. I humbly hope it will appear by these following Reasons, that such Penalties are not only of use to the King, to the public in General, by Redressing the Great Grievances that fall out in the matter of the Excise, and the Equality and Preservation of the Trade itself which I humbly presume has been before sufficiently proved, but also, that every Brewer will be left destitute of the least ground to Complain thereof, Consequently, will be presumed to be Just and Reasonable.  
As thus, Every Brewer that shows the Gagers all he hath Brewed, and does not Conceal or Defraud any, is not Subject to the Penalties; Consequently, he will have no cause to Complain, if he Defrauds not, he will not have any thing to pay, I mean of the Penalties; He that will by Day-Light burn his Fingers, cannot hope for pity, or expect less than to feel the smart thereof.  
All the Objection that can be raised against it, in my humble Opinion, is this, ( viz.) If the Brewer's Servants should Defraud any without the Master's privity,( supposed to do it on purpose to get the Reward proposed to the Informer) it would be a Hardship upon the Masters. True, I say so too; but there is this Remedy provided by the present Laws of Excise,( for that very purpose) that it doth lye in the Breast of the Commissioners, to mitigate any Penalty to any degree they please, taking nothing less than double the Duty and the Charge the Officer is at in finding out the Fraud: It will not be supposed, I presume, any thing that has but a Countenance like that, would be Inflicted by the Commissioners, that make no profit thereby, but set to deal Equally between the King and the Brewer. I humbly presume, what is said before, is sufficient to Convince any Person, at least this unbiased Honourable House, that the Objection is fully answered; and I defy the Brewers themselves, I mean the Great ones that have made large Estates solely out of Frauds, to make any other Objection; and for the lesser Brewers,( the greater Number of the two) I will take the Liberty to Answer for them, that they shall( if required) Petition this Honourable House that such an Act should pass for the Preservation of their Trade.  
Note, That upon a Modest Computation, every Brewer that makes use of a Private Back, a Private Tun, or Private Store-House, of but a Moderate Size or Bigness, makes at least 20 l. per Week, which used but six Months will make 480 l. which will almost Answer the Penalties proposed. This, in my humble Opinion, shows, the Penalties proposed are not Extravagant.  
Note also, That the present Penalties are for a Private Back, a Private Tun, or a Private Store-House, 50 l. For every Barrel of Drink concealed or mixed,( as before) 1 l. For denial of Entry, 15 l. And the rest of the Penalties propertionable, which have hitherto( to the great prejudice of the King, of the Subject in general, and to the Trade itself) proved Insufficient.