Two proposals, humbly offer'd to the Honourable House of Commons, now assembled in Parliament I. That a duty be laid on malt, in the stead of the present duty on beer and ale, and likewise, that the several engagements that revenue lies under, be transferr'd on that of malt, II. That a duty be laid on malt, and the present duty on beer and ale be continued : to which is annex'd an accompt, what in all probability the frauds of brewers do amount to, and wherin such frauds are prejudicial to the King, to the subject, and to the trade itself : likewise by what means such grievances are most properly redress'd / by A. Burnaby ... Burnaby, A. (Anthony) 1696 Approx. 32 KB of XML-encoded text transcribed from 15 1-bit group-IV TIFF page images. Text Creation Partnership, Ann Arbor, MI ; Oxford (UK) : 2007-10 (EEBO-TCP Phase 1). A30311 Wing B5742 Wing T3530 ESTC R20847 11626000 ocm 11626000 47919 This keyboarded and encoded edition of the work described above is co-owned by the institutions providing financial support to the Early English Books Online Text Creation Partnership. This Phase I text is available for reuse, according to the terms of Creative Commons 0 1.0 Universal . The text can be copied, modified, distributed and performed, even for commercial purposes, all without asking permission. Early English books online. (EEBO-TCP ; phase 1, no. A30311) Transcribed from: (Early English Books Online ; image set 47919) Images scanned from microfilm: (Early English books, 1641-1700 ; 484:23 or 901:47) Two proposals, humbly offer'd to the Honourable House of Commons, now assembled in Parliament I. That a duty be laid on malt, in the stead of the present duty on beer and ale, and likewise, that the several engagements that revenue lies under, be transferr'd on that of malt, II. That a duty be laid on malt, and the present duty on beer and ale be continued : to which is annex'd an accompt, what in all probability the frauds of brewers do amount to, and wherin such frauds are prejudicial to the King, to the subject, and to the trade itself : likewise by what means such grievances are most properly redress'd / by A. Burnaby ... Burnaby, A. (Anthony) [2], 26 p. ; 19 cm. [s.n.], London : Printed in the year 1696. This item appears at reel 484:23 as Wing B5742, and at reel 901:47 as Wing T3530 (number cancelled in Wing 2nd ed.). Reproduction of original in Huntington Library. Created by converting TCP files to TEI P5 using tcp2tei.xsl, TEI @ Oxford. Re-processed by University of Nebraska-Lincoln and Northwestern, with changes to facilitate morpho-syntactic tagging. Gap elements of known extent have been transformed into placeholder characters or elements to simplify the filling in of gaps by user contributors. 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Copies of the texts have been issued variously as SGML (TCP schema; ASCII text with mnemonic sdata character entities); displayable XML (TCP schema; characters represented either as UTF-8 Unicode or text strings within braces); or lossless XML (TEI P5, characters represented either as UTF-8 Unicode or TEI g elements). Keying and markup guidelines are available at the Text Creation Partnership web site . eng Malt -- Taxation. Beer -- Taxation. 2006-04 TCP Assigned for keying and markup 2006-05 Apex CoVantage Keyed and coded from ProQuest page images 2006-09 Judith Siefring Sampled and proofread 2006-09 Judith Siefring Text and markup reviewed and edited 2007-02 pfs Batch review (QC) and XML conversion TWO PROPOSALS , Humbly Offer'd to the Honourable House of Commons , Now Assembled in PARLIAMENT . I. That a Duty be laid on Malt , in the stead of the present Duty on Beer and Ale ; and likewise , that the several Engagements that Revenue lies under , be Transferr'd on that of Malt. II. That a Duty be laid on Malt , and the present Duty on Beer and Ale be continued . To which is Annex'd An Accompt , what in all Probability the Frauds of Brewers do amount to , and wherein such Frauds are Prejudicial to the King , to the Subject , and to the Trade it self : Likewise by what Means such Grievances are most properly Redress'd . By A. Burnaby of the Middle-Temple , Gent. LONDON , Printed in the Year , 1696. A PROPOSAL humbly Offer'd to lay a Duty upon Malt , instead of the present Duty on Beer and Ale ; and likewise , That the several Engagements the present Revenue lies under , be transferr'd on that of Malt. IT is propos'd , That 8 s. per Quarter be laid on all Malt made , and to be made , to be paid by the Maker thereof monthly , and the Duty to be received by the Maltsters from their Customers , before they deliver their Malt , so that the Credit they give may be the same , and not other than now it is : Besides , that Brewer or Retailer that cannot pay the Duty down , is not a fit Person to be trusted with the other ; and thereby in some measure the Maltster will be the better able to judge who is , or who is not fit to be trusted with his Commodity . It is humbly presumed , That there can be no Tax levied that will be more Easie and Satisfactory to his Majesty's Subjects , that carries with it such a visible Advantage to His Majesty , as this does ; as is hoped will appear by the following Reasons . First , Such a Tax will be less felt than usually Taxes are , by reason every Person will pay Proportionable in the Price of Malt. The more universal any Tax is , it is to be supposed ( unless in some Particular Cases ) to be the more equal ; and I presume , no Person will deny that such a Tax will prove so universal , that not any Person will Escape paying his Proportion according to his Consumption ; Ergo , No Person can complain ; who Consumes little , will have but little to pay . Secondly , No Tax has yet been levied that can so speedily , and with so little difficulty , be Collected , as that on Malt ; by reason the Maltsters are few in number . Thirdly , It is to be hoped there will not be such Arrears as usually are of Taxes , by reason the Maltsters are most , if not all of them , very rich Men , besides ( as is said before ) few in number . Fourthly , The present Stock of Malt that lies in the Maltsters and Brewers Hands , will amount to a large and present Sum of Money ; I hope I need say nothing to evince the Truth of this Asfertion . Fifthly , Those People that buy their Drink from the Common Brewer , will have their Drink Cheaper than now they have , by reason the 8 s. Proposed to be levied , does not amount to so much as the Excise of a Quarter of Malt does by 5 s. when put into Drink ; for every Brewer makes at least Two Barrels and Three Fourths of Ale or Strong Beer of each Quarter of Malt , when Malt is at a moderate Price , and so more according as it rises in Price ; and Two Barrels and Three Fourths , according to the present Duty , will appear to be 13 s. or thereabouts . By this it does appear , the Brewer will get 5 s. per each Quarter of Malt more than now he does under the present Duty ; and by the same Rule those Persons that buy of the Common Brewer will have their Drink cheaper than now they have : And likewise I may add this further , ( viz. ) The Considering Housewives will tell you , That according to the present Duty on Ale and Beer , there is very little , if any at all , between buying their Drink of the Brewers , and making it themselves ; whether it be that the Quantity they brew is not great , so that they waste as much Coals as if the Quantity were as much more , Servants time the same , or the want of Skill in making the most of their Malt , or the want of Judgment in chusing what is fittest for their purpose , I will not pretend to dedermine . But I have some Reason to believe all what I have named have in their several Circumstances an equal share ; however , I leave this Matter to those who have made more Experiment than I have ; but , if this Position be true , then I may venture to fay , There will very few or none feel this Tax , but , instead thereof , may prove both a Conveniency and an Advantage to almost all Persons ; however it may be a sufficient Encouragement that such a Tax be Levied , since likewise it is to be feared there will be a Necessity of Levying of some sort of Tax or other ; therefore may presume this will not be left destitute of Hope of Success . Sixthly , It will put a mighty Equality on the Brewing Trade , even to the Preservation of a great Number of Brewers , that are at this time almost at the Brink of Ruine , and have Strugled under the Disease for several Years last past , by reason of the Great Brewers , who by their great Trades having a mighty Opportunity of Defrauding more than the Lesser Ones have , to keep up and advance their Trades , do sell better or stronger Drink , more Measure and Cheaper than the Lesser Brewers ( who , by reason of the Smalness of their Trades , have not such Advantage by Frauds ) can afford to do : And by this means it does appear , they cannot have any Customers that can be supposed to 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 will receive such visible Advantages , different from what the Lesser Brewers can afford to let them have , and consequently those few good Customers the Lesser Brewers 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 may be concluded , Such an Employment must end in Destruction . Seventhly , Every 100 l. so Collected , is better by 3 l. or 4 l. per Cent. ( according to the Interest His Majesty pays for Money ) than any Tax that has yet appear'd , by reason Malt cannot be made in the Summer ; so that the Maltsters are forced to make the Quantity of the whole Year in the Winter Season , and consequently the whole Tax will be received in less than Seven Months . Eightly , The Charge of bringing this Tax into the Exchequer , will not be above One Third Part so much as that of the Excise on Ale and Beer now is . Every Person that knows a Malt-house , and a Brewhouse , knows the Tediousness of the First , and the Nimbleness of the Latter ; insomuch , that One Officer may serve one Malt-Kiln ( by the way , it is reasonable to believe there are Twenty Brewhouses to One Kiln ) better Three Officers can One Brewhouse , according to the present Laws and Management of the Excise : Besides , the Proposer humbly presumes he hath Framed such a Method , that it shall be morally impossible , That the Maker of Malt can defraud the Tax or any part thereof . How much this will advance beyond what now it does , I will not pretend to say ; because I think no Just or Certain Estimation can be made thereof ; but when once we reflect on the great Quantities of Stout or Double-Ales , and Stout or Double-Beer , that the several and almost all the Counties in England , nay , that pass by the Names of each County or Town , that is Consumed in this Town , not to mention what every Town or County Consumes it self of those sorts of Liquors , even London and Middlesex not exempted , which Pay , as it is laid on the Drink , no more Duty than the Common Ale and Strong Beer the Common Brewers brew , which consumes five times the Malt in proportion , to every Barrel of those sorts of Liquors that the Common Ale and Beer does ; and perhaps 't is not very difficult to prove , were it Necessary , that it was the Chiefest Cause ( the Humour of this Town , as well as the Country , running more of late upon these very Strong Liquors than heretofore ) that the Excise on Ale and Beer , when Doubled , did not amount to twice the Value of the Excise , when Single , together with the difficulty of Detecting the Frauds of Brewers , which they were encourag'd to , so much the more , by so much the greater the Duty was ; Nay , the Commissioners of Excise can , if they please , tell you , it did not amount to much more than One Third Part more than when Single ; but when likewise we come to reflect what great Quantities necessarily must be used by all the Private Families that Brew their own Drink , together with the Yearly large Quantities that are Exported beyond the Seas , I say , when we once come to reflect on the several ways that necessarily must be , of the Consumption of that sort of Grain , together with these Visible Advantages , that this will be Managed with less than One Third Part of the Charge that the other is ; the Prevention of the Brewer's Frauds , and the Money all brought into the Exchequer in Seven Months ; when I come and tell you likewise , that the Frauds of Brewer's , together with the many bad Debts the Victuallers and Kettle Brewers do make , and unavoidable too , will , in all probability , amount , with the two Thirds saved in the difference of Management , to at least 220000 l. per Annum , which bad Debts cannot be supposed to be Contracted with the Maltsters , who , ( as is hinted before , ) are all rich Men , which I hope I have sufficiently proved in my Proposals , now before the Right Honourable the Lords Commissioners of His Majesty's Treasury , Intituled , Proposals for the better Management of the Brewery ; there needs nothing more , in my Humble Opinion , to induce a Compliance with such a Proposal ; However , to give it yet a greater Credit , let us but look what Effects the Coffee-Berry has had ; which will appear Visible to any Capacity , ( comparing the one with the other ) to be a very Parallel Case ; Nay , even in this ; that the Coffee-houses contracted a great many bad Debts that are not yet , and 't is to be feared never will be paid , now upon the Berry quite the contrary : I think no Person a Stranger to the Effects of that Act , especially not any of the Honourable House of Commons to whom this is chiefly Intended , because there scarce ever yet was any thing of this kind that had not its Enemies , though it were but for Argument sake over a Dish of Coffee in a Coffee-House ; therefore I cannot hope this should escape , were it much better than what it is , I take the Liberty of laying down what I humbly Conceive are the most Material or Probable Objections that can be made to it . The Enemies of this Proposal will be apt to make these three following Objections , which , according to my Apprehension , are all the thing can be supposed to bear . Objection I. It is not so Equal as the Proposer would have the World believe , by reason the Tax will fall intirely upon one sort of Grain , and consequently upon one sort of Land that bears such Grain . To which I make Answer ; The Difference of affecting the Land or Grain more by this Duty , than it is affected , by that of the Excise on Beer and Ale , is only , it pays the Duty in one when Malt , in the other , when that very Mault is made into Drink ; and Malt is of little or no other use , or at least 't is not put to any other than the making of Drink in this Nation ; besides , there is this general Argument to back it , that the Seller always Commands the Buyer ; Consequently , the Farmer and Maltster will get more than now they do , and this Encouragement given to other People as well as the Brewers , of having their Drink Cheaper than now they have , as I hope I have already before made it plainly appear , and the Brewer to have the Visible Encouragement of 5 s. per Quarter , I say both these must necessarily cause the Greater Consumption of that sort of Grain . It is to be hoped from these Considerations , that Malt will be one of the Chiefest and most Advantageous Grain the Farmers will imploy themselves in ; Consequently , that sort of Land will bear to the Landlord a greater Price . Objection II. That Private Families , and those Strangers that carry this sort of Grain beyond the Seas , will be Subject to a Duty in this , that were not by that of the Excise on Beer and Ale. To which I make this Answer ; I hope I have made it appear , that Private Families will rather be Gainers ; Especially , all those that buy their Drink from the Common Brewer , and those that do not , the Difference so little , I believe will ( according to what I have hinted of this matter before ) be scare discernable ; unless it be to some few that cannot have the Conveniency of a Common Brew-House to supply them ; and as for what Corn is Exported beyond the Seas , I must own 't will Intirely fall upon them ; but in a thing of this Nature it cannot be expected , a Shoe should be made that can fit every Person 's Foot , but in my Humble Opinion , if a Shoe be made that fits the Generality of Mankind , 't is sufficient . Objection III. How the Present Engagements on the Revenue of Excise on Beer and Ale , can be transferred on Malt to the Satisfaction of the King and Subject ; Which in truth is rather a Question , and the Lawyers are the fittest Persons to reconcile that . However ! I beg leave humbly to offer something on the King's Behalf , that his Subjects security on this of Malt , will be much Greater and the Duty much Quicker brought into the Exchequer , though they will not have the same Security for their Money , as they had when they Lent their Moneys ; Yet if they have instead thereof a much Greater , and a Quicker return , there is very little Danger of their receiving any Prejudice thereby ; but 't is plain they will receive an Advantage from both ( viz. ) the Moneys coming into the Exchequer quicker , and the Securities being much greater . It this Honourable House shall not think it adviseable to make so great an Alteration of so weighty a Concern , without first making Experiment on some part . It is further humbly proposed , That 2 s. per Quarter be laid on all Malt , as by former Proposals , and the present Duty of Excise be continued : By such a Proposal ( were it but to continue till the next Session of Parliament ) a sufficient Experiment in all probability would by that time be made thereof , by which this Honourable House would be the better able to make Judgment , whether there really were such Advantages to the King and Subject , as I have in the former Proposal mentioned , and consequently , whether it were for the Advantage of both , that such an Alteration were made , and the Engagements ▪ that should then happen to be , be transferred . It is humbly hoped 't will appear , That even this Proposal is not wholly destitute of Reasons to justifie it , from the following Considerations . First , It is humbly presumed the 2 s. thus Levied , will be as Universal as any Tax that has yet been Levied . Now if the Universality of a Tax proves its Equality , as indeed it seems ( at least to me ) so to do , ( unless in some very few particular Cases ) this Position allow'd , I may venture to say it will be as Equal as Universal , by reason every Person will pay his Proportion according to his Consumption . Secondly , That the Common Brewers , notwithstanding the 2 s. thus Levied , will not be so high Taxed by 2 s. 9 d. per Quarter or thereabout , as they were when the Double Duty was laid on the Excise ; for at 6 s. 6 d. per Barrel ( which was the Double Duty ) Two Barrels and Three Fourths amounts to 17 s. 10 d. 1 / 2. at 4 s. 9 d. per Barrel ( which is the present Duty ; ) Two Barrels and Three Fourths amounts to 13 s. 3 / 4 which deducted from 17 s. 10 d. 1 / 2. remains 4 s. 9 d. 3 / 4. Two Shillings deducted , which is the present . proposed Tax on each Quarter of Malt , still there will remain 2 s. 9 d. 3 / 4. This , I humbly presume , is a demonstration sufficient , ( viz. ) To prove the Brewers have been more Taxed , than what they will be by this Proposal , and I presume likewise 't will scarce be denied , the present Affairs seem to want as great Supplies this Year , as any since the Revolution , and this is not proposed for a longer time . Thirdly , Those that Brew Double Drinks will be in some measure by this : Tax ( which they are not as it lies on the Drink ) equally charged with the Common Brewers , which they at this time seem to have got the upper hand of , by taking Advantage of the Laws of Excise , which makes no other distinction in the Strength of Drink , than thus Generally , ( viz. ) for all Drink worth above 6 s. per Barrel to pay as Strong , and all under 6 s. as Small . To prove this Assertion , I need say no more than what every Persons knows , That the one Consumes at least five times the Quantity in Proportion to every Barrel brewed , more than the other . Fourthly , The Distillers that brew Drink from Malt , on purpose to make Spirits or Strong Waters , will also be charged equally with the other Brewers in this ; there needs nothing I presume ▪ to evince the Truth of this Assertion . I humbly beg leave to take notice of those sort of Gentletlemen the Distillers in this place , though altogether foreign to this present Subject , but ought to have been in the former Proposal ; that is , ( viz. ) They Consume great quantities of Malt ; likewise , they commit great Frauds , many bad Debts contracted , and a great Charge to His Majesty for the Management of it : All which would be prevented , if the whole Tax was laid on Malt , and the few other Materials the Distillers use in their Business , which are not very many . Fifthly , That there ought to be a difference between Private Families brewing their own Drink , and Drink , brewed by the Common Brewers , or Retailers for Sale , does appear by the first Institution of this Tax ; for by the Acts of Parliaments relating to those Matters , none ought to pay that Duty but such as was supposed to make Profit by what they brewed ; ergo , a difference is just , especially if made , by an Authority too great to be questioned ( at least by me , or any private Person ) an Act of Parliament . If this Honourable House shall not think either of the former Proposals worthy of being complied with , 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 this Honourable House does not take some Care to prevent them , will mightily encrease , 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 , 't is 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 treble 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 ( as is hinted in the first Proposal ) upon the very Strong or Double Ales than formerly , when the Excise amounted to the above-mentioned Sum of 1330000 l. per Annum . 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 ismade 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. 'T is 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 suppos'd Frauds of 30000 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 Thousand Pound per Annum , which is considerably above One Third Part. There might be much more said to swell the aforesaid 400000 l. per Annum , to a much greater Sum ; but it is to be fear'd that even that 's much too great to be well spared at this time . I humbly beg leave to shew 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 it self . First , These Frauds are a Disappointment to the King , by Reason that thereby the Excife does not answer the Sum it was given for ; Consequently , the Fund to the Lender of Monies is not so Good or Large , as if it did fully Answer . Secondly , They are prejudicial to the Publick in General , by reason that if the Brewers paid for all they brew'd ( as in Conscience and Truth they ought ) the less Taxes would serve turn , Consequently , are prejudicial to the Subject . 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 ( as is said in the First Proposal ) cannot be supposed to have any Customers that can make good Payment for what they buy of them , for if they could , no doubt they would apply themselves to the great Brewers , where they will receive such visible Advantages , different from what the lesser Brewers can afford them , so that what few good 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 will not be denied , I presume , that the Trade thereby is greatly prejudiced ; there will also this Consequence necessarily follow ( if the Trade it self be thus prejudiced ) the Publick 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 intirely 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 wou'd have been permitted so long , did it lie 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 Judgment or Art hath been wanting , or can be improved , but what must necessarily owe its birth to this Honourable House , and where those Grievances can best be Redress'd . 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 Gage , unless it be in the Presence of a Gager , to pay for every Barrel so mix'd 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 Honorable House think it adviseable , that some such Penalties were Inflicted , not any Brewer of them all would dare attempt committing the least kind of Fraud ; by which , 't is plain , the great Grievance before spoken of , would be Redress'd 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 necessitated 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 intrust 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 40000 l. per Annum , in the Management ; for where there is a Necessity now to imploy Four Officers , Two would serve turn , and so in proportion in most of the other Imployments . I humbly hope it will appear by these following Reasons , that such Penalties are not only of use to the King , to the Publick in General , by Redressing the Great Grievances that fall out in the matter of the Excise , and the Equality and Preservation of the Trade it self which I humbly presume have before sufficiently prov'd ) 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 shews 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 〈◊〉 thing to pay , I mean of the Penalties ; He that will by Day-light burn his Fingers , cannot expect less than to feel the smart thereof . All the Objection that be rais'd against it ; in my humble Opinion , is this , ( viz. ) if the Brewers 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 lie in the Breast of the Commissioners , to mitigate any Penalty to any degree they please , taking nothing less than the double Duty and the Charge the Officer is at in finding out the Fraud ; It will not be suppos'd , 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 Unbyass'd Honourable House , that the Objection is fully Answer'd ; 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 requir'd ) 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 , shews , the Penalties proposed are not Extravagant . If any Part of the Foregoing Matter shall happen to prove Advantageous either to the King or to the Subject , I shall obtain my Ends : The Whole is humbly Submitted to that Great and Honourable House the House of Commons their Great Wisdom . FINIS .