meaner sort have advantage by taxes, so have they of better quality; the landlord has his rent the better paid by the quick returns of money; the merchants, and other traders, find it in their payments and receipts; the country-farmer in the sale of his corn and cattle. For this is certain, that most men's expence, either in cloaths or food, is according to their money or fortune, not appetite or vanity; many men content, or rather confine themselves to a three-penny ordinary, that would spend twelve-pence, if they had it. So that, after all the noise and clamour that is made in the kingdom, inveighing literally against the heavy taxes, which are on the subject, this unreasonable declaiming is made for them that no man loves, the griping misers, that hoard up money. For he, indeed, seems only aggrieved that pays out to support trade, in which, he never had the heart to do good; and even this man would be a gainer too by taxes, if he were not separate from human society, and trusted neither God, nor man; whatever he has to do in the world, is, to see that he runs no hazard in it, and whoever he deals with must be sure to him, though he can. not be so to himself. And, besides this extreme earth-worm that hoards, there is another set of men, that do little good in the commonwealth, aud that is such as have more money by them than they can employ, and, perhaps, would gladly put it out to interest, but cannot: These are less faulty than the former, yet should be obliged to do some good with their treasures; and the best way seems, to lay a round tax upon that money. It is with reason believed, that there is now ten times the proportion of money in the kingdom, as was in the reign of King James the First; yet no more stirring in the kingdom, but what is brought out by customs and duties. Then, would it not be as beneficial to trade, by taxes upon the misers and hoarders of money before-mentioned, to fetch it out from them, as with ships, to get it from foreigners? We have rich mines at home, that may keep us in full trade these ten years, if we had none abroad; and nothing but such impositions, as may supply the want of trade, can keep our artisans and manufactories together.

Thus, I have huddled together a mixed discourse, which, I fear, may be troublesome to collect and shape for your apprehension; but your greater judgment will unite its incongruities. I can only justify the matter to be, in the main of it, collections from the prac tice and usage of other places; for what relates to this nation, you are a better judge than I am, who am guided by the practice of trade, and that is, I doubt, too often exploded by ministers of state.

I confess the fatigues of government are above the conduct of a mercantile head; and, therefore, I acquiesce, without much enquiry into them, only sit often down with doubtful conjectures of the issue of our present affairs.

I mean not of the present distractions which an inconsiderable number of malecontents fling among us, whose profession more im. mediately obliges them to the characters of peace-makers, than it does other christians: These will cease with the Romish interest, that masks itself under them; but that, which I fear, is a distraction of the trades, manufactories, and industry of the nation, because I see

none concerned for it. The tumour of the times looks more like the rifling of a camp, than improvement of trade and commerce; most men in court and city pursuing employments, civil or military, which I take to be an ill omen, and doubly to be blamed:

First, For men of fortune and employment in trade, to take away that which should be bread for the decayed man.

And then, Secondly, It is mischievous to the commonwealth, to have men, that can employ themselves in it, to be taken off from pro. moting the publick in their proper station.

Having thus run through the nature and use of taxes, with the reasons that seem persuasive, as to the great help they are to the support of this kingdom; you may, perhaps, expect I should say something of the way, how taxes may be most beneficially, and easily, laid; but, in that, I am barred by some impertinent pens, who are every day printing their follies; to which is added an unaccountable boldness, not to say more, by their designing to direct the great council of the nation. I could name several that have taken pains in this matter; but, omitting others, I cannot but name a paper I saw the other day, intitled, Proposals humbly offered to the consideration of this present parliament, being a soft and easy way for raising of money, in order to the perpetual maintaining and defending of this kingdom.'

The author there tells you, how the nation shall be supported by a miracle; and, if it were only so, I might not think it impossible. But, as our faith must be above reason, yet not against it, so I think are miracles; but, perhaps, that gentleman has another fund for his invention out of the Turk's opinion, that lunaticks and idiots are inspired, and such may be thought so, that propose to break the most ancient tenure of England, and to raise up a treasure, which, to use his own words, nobody ever thought of before; a stock of honesty to pay fleets and armies: He is only short in not proposing a way, how to make that treasure saleable; for he, that has it, will not part with it; and they, who have it not, are seldom in love with it, nor will take it in payment, without the gentleman's token, that found out this unknown treasure.

I beg pardon for this digression, which I make only to shew the cause, why I am loth to croud in among the politicks, as he, that gives this advice to the parliament, often mentions.

But, though I dare not presume to direct the best and most profitable way of taxes, yet I will here name such as, I think, are not the most desireable, and then mention such as, in other parts of the world, are thought most agreeable.

For, such as I take to be uneasy to the people, and not most profitable to the state, are,

First, Those that are levied on the subject, by way of fees in offices. This, that in its original, was either to be a profit to the crown, in bringing in money to the king's exchequer, or an ease to the crown, in saving the charge of salaries, for officers about the law &c. is now become neither. Perhaps, if an estimate was made, the

for what the government calls it; but the merchant and tradesmen will not, because they put a value upon their commodities accordingly. If the government makes twenty shillings three and twenty, the merchant will have three and twenty shillings, for twenty shillings worth of commodities: so that he must value it according as it bears with the intrinsick value; for in proportion to that, he buys and sells throughout the world, however kings and governments give names to their several coins. So we see it in France and Holland, where they reckon their cash by livres or crowns, and in Holland, by gilders, and pounds Flemish; yet still the merchant rules himself by the standard in England, which is thought the best in Europe.

Seventhly, Raising money from travellers and passengers, over bridges, and through cities, as they do much in Holland, seems an unequal tax, and subject to great frauds. I take it to be unequal, because generally it is the poorest and most industrious that are liable to it, and perhaps, it often reaches those that are travelling to find out charity, or labour for a living. Now, to exact from them before they have purchased it, is a severity equal to that of making brick, without straw or stubble.

It is liable to great frauds, since it is impossible to have a check; so that the gatherers are under great temptations, and the collectors, being men of mean quality, are apter to be seduced.

Those taxes seem most beneficial to the government, which pass through few and most solvent hands. And, as it is secure for the state, so it is most easy for the people; and, the better that impositions are collected, the more are the people disburdened from new levies. I shall now come to shew what are thought in other kingdoms most advisable, and they are these:

First, That of excise, which is most used in the United Provinces, which we should here think intolerable, to be laid on every bit which we eat; but there it is found useful, and time has made it natural to the people; so in Venice and other parts. The great Duke of Florence does the same, by raising most of his revenue upon con sumptions in his own dominions, which indeed seems, of all taxes, the most equal; for that no man by it can be said to be oppressed, he being his own assessor, and pays but what he pleases, according to his expence. But laying it, as they do in the United Provinces, upon the food of the poor, might be thought a grievance. If that, and one defect more, could be remedied, there could be nothing said against this tax; and that is, the rich miser, who starves his miserable body, goes most free; therefore, as to him, I have before given my opinion, how he might be reached.

Where this excise is most used, importations and exportations are most eased, by which means, trade is greatly improved, and at the same time, the levies to the king or state much augmented; for that the expence of those merchants and seamen that repair thither, though they sell nothing, but come to see a market, is considerable.

Secondly, In other countries, Jews are particularly taxed, and for which there seems good reason, for that no tax hardly reaches them,

Good men are apt to commiserate the necessities of their neighbours, when bad men too often rejoice at them, and seldom give any thing to relieve them. It is God only that can regulate the affections; man can compel the outward conformity. And there seems in nothing a greater want of the aid of government, than in this of payments to any publick use, the want of which renders honest men a sacrifice for uncharitable misers.

I have sometimes thought the collection for the poor at churchdoors no better; for, till men be alike virtuous or vicious, that can be no equal levy, that leaves men at liberty. The government are best judges of what the poor should receive, and the rich pay; and if that were thought convenient, it seems to me most equal, where every one should give to the relief of his distressed neighbour, according to his worldly substance, not christian charity.

Fourthly, Impositions upon men, for their religion, seems no good way of taxes. Indeed, the truly conscientious man will think that well bestowed, which purchases the exercise of his religion, but that is no warrant for imposing it. We may say, under the gospel, that which David could not under the law: That he would not serve God with that which cost him nothing.'

I so much doubt my judgment in my own province, that I dare not intrude into that sacred one of divinity; but think it allowable to take any choice of opinions in this matter, and with those I join, that think no error, in fundamentals, should be allowed in a christian church, nor any difference, in circumstantials, purchased by money. Fifthly, Monopolies are an ill way of raising money; for any set of people, to have the particular selling of any commodity, or using any arts, though they pay a great rent to the government, is yet a great prejudice and tax to the people, where no industry should be restrained.

Yet I am of opinion against them that think the Turkey, Ham borough, East-India, and other companies, for foreign trade, a monopoly. The case is vastly differing, and so far from hindering a publick good, that they preserve those trades in the kingdom, which would be torn to pieces, by a confused and general trade. It was evident in the time, when the East-India trade was at large; but this requires an ample discourse of itself.

Sixthly, I take the alteration in the value of money to be a tax, and no good one. We are less afflicted with that, than any people in the world; yet some little touches we have had, rather by ac. cident than design, so needs the less to be said on them; but whereever it is used, the subject is the sufferer; for, call money what you will, it has its standard in the world, and is no more than what other nations account it, according to its intrinsick value, not what name any king or government gives it.

Now, if a prince, as the French often do, raise money in name, the landlord and officer, that receive fees and pensions, are the losers. The merchant and tradesmen lose but once, by as much as they have in their hands, at first coming out of the charge; but those men of real estates are losers, as long as it lasts, for that they must take it K k

VOL. IX.

for what the government calls it; but the merchant and tradesmen will not, because they put a value upon their commodities accordingly. If the government makes twenty shillings three and twenty, the merchant will have three and twenty shillings, for twenty shillings worth of commodities: so that he must value it according as it bears with the intrinsick value; for in proportion to that, he buys and sells throughout the world, however kings and governments give names to their several coins. So we see it in France and Holland, where they reckon their cash by livres or crowns, and in Holland, by gilders, and pounds Flemish; yet still the merchant rules himself by the standard in England, which is thought the best in Europe.

Seventhly, Raising money from travellers and passengers, over bridges, and through cities, as they do much in Holland, seems an unequal tax, and subject to great frauds. I take it to be unequal, because generally it is the poorest and most industrious that are liable to it, and perhaps, it often reaches those that are travelling to find out charity, or labour for a living. Now, to exact from them before they have purchased it, is a severity equal to that of making brick, without straw or stubble.

It is liable to great frauds, since it is impossible to have a check ; so that the gatherers are under great temptations, and the collectors, being men of mean quality, are apter to be seduced.

Those taxes seem most beneficial to the government, which pass through few and most solvent hands. And, as it is secure for the state, so it is most easy for the people; and, the better that impositions are collected, the more are the people disburdened from new levies. I shall now come to shew what are thought in other kingdoms most advisable, and they are these:

First, That of excise, which is most used in the United Provinces, which we should here think intolerable, to be laid on every bit which we eat; but there it is found useful, and time has made it natural to the people; so in Venice and other parts. The great Duke of Florence does the same, by raising most of his revenue upon con sumptions in his own dominions, which indeed seems, of all taxes, the most equal; for that no man by it can be said to be oppressed, he being his own assessor, and pays but what he pleases, according to his expence. But laying it, as they do in the United Provinces, upon the food of the poor, might be thought a grievance. If that, and one defect more, could be remedied, there could be nothing said against this tax; and that is, the rich miser, who starves his miserable body, goes most free; therefore, as to him, I have before given my opinion, how he might be reached.

Where this excise is most used, importations and exportations are most eased, by which means, trade is greatly improved, and at the same time, the levies to the king or state much augmented; for that the expence of those merchants and seamen that repair thither, though they sell nothing, but come to see a market, is considerable.

Secondly, In other countries, Jews are particularly taxed, and for which there seems good reason, for that no tax hardly reaches them,