_Of Excize._
It is generally allowed by all, that men should contribute to the
Publick Charge but according to the share and interest they have in
the Publick Peace; that is, according to their Estates or Riches:
now there are two sorts of Riches, one actual, and the other
potential. A man is actually and truly rich according to what he
eateth, drinketh, weareth, or any other way really and actually
enjoyeth; others are but potentially or imaginatively rich, who
though they have power overmuch, make little use of it; these being
rather Stewards and Exchangers for the other sort, then owners for
themselves.
2. Concluding therefore that every man ought to contribute
according to what he taketh to himself, and actually enjoyeth. The
first thing to be done is, to compute what the Total of the Expence
of this Nation is by particular men upon themselves, and then what
part thereof is necessary for the Publick; both which (no not the
former) are so difficult as most men imagine.
3. In the next place we must conceive, that the very perfect Idea
of making a Leavy upon Consumptions, is to rate every particular
Necessary, just when it is ripe for Consumption; that is to say,
not to rate Corn until it be Bread, nor Wool until it be Cloth,
or rather until it be a very Garment; so as the value of Wool,
Cloathing, and Tayloring, even to the Thread and Needles might be
comprehended; But this being perhaps too laborious to be performed,
we ought to enumerate a Catalogue of Commodities both native and
artificial, such whereof accompts may be most easily taken, and can
bear the Office marks either on themselves, or on what contains
them; being withall such, as are to be as near Consumption as
possible: And then we are to compute what further labour or charge
is to be bestowed on each of them, before consumption, that so
an allowance be given accordingly. As for example, suppose there
be an hundred pounds worth of Stript Stuff for Hangings, and an
hundred pounds worth of Cloth or Stuff for the best mens Cloathes;
I conceive, that the Cloth should bear a greater Excize then the
said stript stuff, the one wanting nothing but tacking up, to be
at its wayes end; and the other Tayloring, Thread, Silk, Needles,
Thimbles, Buttons, and several other particulars: The Excise of
all which must be accumulated upon the Excize of the Cloth, unless
they be so great (as perhaps Buttons, Lace, or Ribbons may be) to
be taxed apart, and inserted into the Catalogue abovementioned.
4. Now the things to be accumulated upon Cloth are, as near as
possible, to be such particulars as are used onely to Cloth, or
very rarely to any other particular, as the several sorts of
peculiar trimmings; so on Corn should be accumulated the charge
of grinding, bolting, yeast, &c. for the baking of it into Bread,
unless, as was said before, any of these particulars can be better
rated apart.
5. A Question ariseth hence, whether any Native Commodities
exported ought to pay the Excize, or that what is imported in lieu
of it should pay none? I answer no, because they are not spent here
_in specie_; but I conceive that the Goods returned from abroad for
them and spent here should pay, if the exported have not already,
for so shall what we spend pay once, but not oftner. Now if Bullion
be returned, then if it be coyned into Money it ought not to pay,
because Money will beget other commodities which shall pay; but if
the said Bullion be wrought into Plate and Utensils, or disgrost
into Wire or Lace, or beaten into Fueilles, then it also ought to
pay, because it is consumed and absolutely spent, as in Lace and
Gilding is too notorious; and this is the reason why I think the
Leavy we commonly call Customs to be unseasonable and preposterous,
the same being a payment before consumption.
6. We have several times spoken of Accumulative Excize, by which we
mean Taxing many things together as one: As for example, suppose
the many Drugs used in Treacle or Mithridate were used onely in
those Compositions, in such case by taxing any one of them, the
whole number will be taxed as certainly as that one, because
they all bear a certain proportion one to another: In Cloth, the
Workmanship and Tools as well as the Wool may be well enough taxed,
&c.
7. But some have strained this Accumulation so, as they would have
all things together taxed upon some one single particular, such as
they think to be nearest the Common Standard of all Expence, the
principal ends of their proposition being these, _viz._
First, To disguise the name of Excize, as odious to them, that do
neither know the payment of Taxes to be as indispensable as eating,
and as have not considered the natural justice of this way of
Excizing or proportionating.
Secondly, To avoid the trouble and charge of Collecting.
Thirdly, To bring the business _ad firmum_, and to a certainty of
all which we shall speak hereafter, when we examine the several
reasons for and against the way of Excize, proceeding now to the
several _species_ of Accumulative Excizes propounded in the world.
8. Some propound Beer to be the only Excizable Commodity, supposing
that in the proportion that men drink, they make all other
Expences; which certainly will not hold, especially if Strong Beer
pay quintuple unto, (as now) or any more Excize then the small:
For poor Carpenters, Smiths, Feltmakers, &c. drinking twice as
much Strong Beer as Gentlemen do of Small, must consequently pay
ten times as much Excize. Moreover, upon the Artizans Beer is
accumulated, onely a little Bread and Cheese, leathern Clothes,
Neck-Beef, and Inwards twice a week, stale Fish, old Pease without
Butter, &c. Whereas on the other, beside Drink, is accumulated as
many more things as Nature and Art can produce; besides this way
of Excizing, though it be never so well administred, is neither
so equal nor so easie, nor so examinable as the simple Poll-money
before spoken of, which is also but an Accumulative Excize.
9. What hath been propounded for Beer may be of Salt, Fuel,
Bread, &c. and the Propositions would all labour under the
same Inconveniences; for some spend more, some less of these
Commodities; and sometimes Families (each whereof are propounded
to be farmed, without descending to individual heads) are more
numerous at sometimes then at others, according as their Estates or
other Interests shall wax or wane.
10. Of all the Accumulative Excizes, that of Harth-money or
Smoak-money seems the best; and that onely because the easiest,
and clearest, and fittest to ground a certain Revenue upon; it
being easie to tell the number of Harths, which remove not as
Heads or Polls do: Moreover, ’tis more easie to pay a small Tax,
then to alter or abrogate Harths, even though they are useless
and supernumerary; nor is it possible to cover them, because most
of the neighbours know them; nor in new Building will any man who
gives forty shillings for making a Chimney be without it for two.
11. Here is to be noted, that a Harth-money must be but small, or
else ’twill be intolerable; it being more easie for a Gentleman of
a thousand pound _per annum_ to pay for an hundred Chimneys (few of
their Mansion-Houses having more) then for Labourers to pay for
two. Moreover, if the Land-Lord onely pay this Tax, then is it not
an Accumulative Excize for all, but a particular Excize upon but
one onely Commodity, namely Housing.