_Of Poll-money._
Poll-money is a Tax upon the Persons of men, either upon all simply
and indifferently, or else according to some known Title or mark
of distinction upon each; and that either of bare honour, or else
of some Office sought or imposed, or of some Faculty and Calling
without respect to Riches or Poverty, Incomes or Expence, Gain or
Loss accrewing by the said Title, Office, or Faculty.
2. The Poll-moneys which have been leavied of late have been
wonderfully confused; as taxing some rich single persons at the
lowest rate; some Knights, though wanting necessaries, at twenty
pounds, encouraging some vain fellows to pay as Esquires, on
purpose to have themselves written Esquires in the Receipts; making
some pay ten pounds as Doctours of Physick or Law, who get nothing
by the Faculty, nor minde the practice; making some poor Tradesmen
forced to be of the Liveries of their Companies to pay beyond their
strength; and lastly, some to pay according to their Estates, the
same to be valued by those that know them not; thereby also giving
opportunity to some Bankrupts to make the world credit them as men
of such Estates, at which the Assessors did rate them by Collusion.
3. So as by this Confusion, Arbitraries, Irregularities, and
hotch-pot of Qualifications, no estimate could be made of the
fitness of this Plaister to the Sore, nor no Checque or way to
examine whether the respective Receipts were duly accompted for, &c.
4. Wherefore wholly rejecting the said complicated way of Tax, I
shall speak of Poll-money more distinctly, and first of the simple
Poll-money upon every head of all mankinde alike; the Parish paying
for those that receive alms, Parents for their Children under age,
and Masters for their Apprentices, and others who receive no wages.
5. The evil of this way is, that it is very unequal; men of unequal
abilities, all paying alike, and those who have greatest charges
of Children paying most; that is, that by how much the poorer they
are, by so much the harder are they taxed.
6. The Conveniencies are; first, that it may be suddenly collected,
and with small charge: Secondly, that the number of the people
being alwayes known, it may be sufficiently computed what the same
will amount unto. Thirdly, It seems to be a spur unto all men, to
set their Children to some profitable employment upon their very
first capacity, out of the proceed whereof, to pay each childe his
own Poll-money.
7. The next Poll-money is upon every head, but distinguished by
Titles of meer Honour, without any kinde of Office or Faculty; as,
Dukes, Marquesses, Earls, Viscounts, Barons, Baronets, Knights, and
Esquires, _viz._ the eldest Sons of Knights _in perpetuum_, and
Gentlemen if they write themselves so. This way is much more equal
then the other; forasmuch as those who are Titled, are for the most
part rich proportionably; or if they were not, yet men so dignified
shall command a preheminence and place, even although they do not
or cannot buy it of the vulgar by their Expence: my meaning hereby
is, that a Title may possibly save a man as much as his Poll-money,
may exceed the Plebeian Level by reason of such title.
8. Moreover, good and multiform Accompts being kept of the People,
this Tax may be also easily speedily and inexpensively collected;
and also being capable of being computed aforehand, may be fitted
and seized according to the needs of the Prince.
9. As for Offices, they are indeed Dignities for the most part, but
paid for by the trouble of administring them; as for example, to be
an Alderman suppose of _London_, is indeed an honour, yet many pay
five hundred pounds to be excused from receiving it.
Nevertheless it may not be improper to tax Offices sought; or such
as are accepted although they might be refused: And on the other
side no _Titulado_ should be forced to pay Poll-money according to
his Title, if he be contented to lay it down, and never resume it
more.
10. The Titles of Faculties and Callings ought to be no
Qualification in a Poll-money, because they do not necessarily
nor probably inferr ability to pay, but carry with them vaste
inequalities. But therefore if a man by his Licence to practise
get much, it may be presumed he will spend accordingly; in which
net the way of Excize will certainly take him, as it will all the
Officers aforementioned.
11. Harth-money seems to be a Poll-money, but is not, being rather
a way of Accumulative Excize; of which hereafter.