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 \ 1 ■ I 
 
 L E T T E R 
 
 ■* ♦ 
 
 FROM A 
 
 Member of Parliament, 
 
 f- 
 
 ON T H E 
 
 PLATE-TAX. 
 
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 LONDON: 
 
 Printed for J. Scott, at the Black Sum in PaUr-noJlff' 
 
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 #«*» «)8(t> <t*l> <!*$> <I)J($>* 
 
 
 LETTER 
 
 FROM A 
 
 Member of Parliament, &^c. 
 
 SIR, 
 
 3^)8()5("*{ O U have dcfired my Thoughts on 
 Y S the Propofition now depending for 
 .)K)fi(5 laying a Duty on Silver Plate. It 
 feems to me that there is fcarce a Head of 
 Objedion, which does not contribute fome- 
 thing towards forming the grand Sum-Total 
 of its Abfurdity. It is unnecelTaryj it is im- 
 politic, it is unjuft, it is imprudent, it is of 
 dangerous Tendency. As I am not fond of 
 multiplying Epithets, I {hall endeavour to 
 prove that I have not ufed one of thefe 
 lightly, or without fufficient Foundation. 
 
 A 2 But 
 

 ■■■I 
 
 99 
 
 , 
 
 i< w 
 
 [4] 
 
 - * But before I enter on that Proof, forgive 
 me if I flop a Moment to lament the unhap- 
 py, becaufe I fuppofe diftreffed ani exhauft- 
 ed, State of our Country. We are now en- 
 gaged in a War, in which, if any Judgment 
 can be formed of the Deligns of our Ene- 
 mies, from the Number of foreign Troops 
 which the Miniflers arc bringing into the 
 Kingdom from all Parts, our Exiftence as a 
 Country muft be fought for againfl: the mod 
 founit-iable Enemy in Europe, The War in 
 America is as much forgot by the French^ as 
 it Is by QUI Miniftcrs. The Maxim of our 
 EiicHiy, I fuppoic, is, Tjclcnda ejl Carthago-, 
 and we mufc ov/e it to our Armr, if we any 
 longer exiit as a People, What a melancholy 
 Coniideration is it then that now, in the very 
 Bt'.'innin'j: of the War, in the firflYear in 
 which it has been thought neceflary to lay 
 additional Taxes on the People ^ the great 
 and wife Minifler, in whofe confumnate 
 Abilities all the Sinews of the War, the 
 whole Conduct of the Finances of this 
 Coun: ■ , isentruiled, upon the mod mature 
 Deiibciation, and with the very utmoft 
 Stretch of his whole Faculties, has not been 
 able to make a iingle Proportion on the Sub- 
 jedt of Taxes, (the inconfiderable one on 
 - • Cards 
 
 •4 ■( ■ I 
 
 ^, -* 
 
 1^ 
 
or 
 
 on 
 
 [5] 
 
 Cards and Dice only ext-jpted;) the Impro- 
 priety of which has not been fo gla ing and 
 notorious, as inftantly to revolt the Mind 
 ahnoft of every one that has heard it. 
 
 When we confented, in a Manner totally 
 unprecedented, to mortgage theS — k- 
 
 F d, /*;/ the firjl lnjianci\ as a Security 
 
 for the two Millions borrowed; it was fo- 
 lemnly promifed, that a Variety of Taxes 
 
 fhould be offered, that P 1 might 
 
 make Choice of thofe which were moil pro- 
 per to replace the fcventy Thoufand Pounds 
 Intereft of thofe tw^o Millions. It happened 
 indeed tiiai thofe whofe Offices obliged them 
 to propofe the Taxes, did not jufl then fully 
 undcrftand them j but it was hoped, that in 
 a little Time they would Icfirn, and be able 
 to repeat, their Leflbn. This mighty Pro- 
 mife was fulfilled, by offering a Variety, tho* 
 not a Choice, of Taxes ; for the cflimated 
 Produce of all of them together, did but 
 barely replace the Intereft of the two Mil- 
 lions. 
 
 The firft was a Tax on Bricks and Tiles. 
 The lail was a Tax (now depending) on 
 Plate. The former fcarce outlived the iiril: 
 Explanation. By the univerfal Confcnt of 
 Mankind, Tlaudmte jKfulo (i? fm^-lu, it 
 .t.-'i *■ ' . ' was 
 
I 
 
 9^ 
 
 I)};' 
 
 [6] 
 
 was banirticd to the Land of Dreams. 
 That the other furvived its Collegue was 
 owing to a Variety of Accidents j for 
 thofe who heard it propofed were equal- 
 ly flrong in their firfl Opinions againft 
 this as againft the other. Some of them 
 indeed changed their Opinions, and with- 
 out Doubt on Convidlion. It happened 
 too very unfortunately, that many of thofe, 
 who, though ill general deeply fenfible of 
 the Wifdom and Virtues of the Minifter, had 
 on this Occafion diflented from this Propo- 
 fition, and in the mod eager Terms excited 
 OTHERS to Oppofition, wereon a fudden feized 
 with an epidemical Dijlemper, and prevented 
 from attending their Duty, as without Doubt 
 they wiflied to do. The Proportion there- 
 fore has been obtained. But I confefs to 
 you, that fince it has been agitated, I have 
 not been in a lingle Company, either in 
 Town or Country, in which I have not been 
 warmly folicited by People of all Denomi- 
 nations, to give my Vote againft what they 
 call the odious Plate-Tax. 
 
 If this Cry is general, and I verily be- 
 lieve it is, I will venture to fay, there never 
 was a Cry which was more the genuine Voice 
 of the People. Thefe are not Days when 
 
 Cla- 
 
[7] 
 
 Clamours are artfully fomented, in order to 
 be ecchocd back again. Thofe who might 
 be fuppofed to profit mod by fuch Arts have 
 fliewn themfelves incapable of employing 
 
 them. 
 
 If this then is our Cafe, now at the firft 
 fetting out in a War, what have we to exped: 
 in its Progrefs ? If in the firft Year of the 
 War the great and experienced Financier of 
 this Country cannot find a proper Fund for 
 the railing Two Millions ; what fhall we do 
 when tlie necefTary Expences, even of the 
 moft fuccefsful War, may compel us to 
 double or perhaps treble thc Draughts now 
 made on the People. This, in my Opinion, 
 is a very ferious and melancholy Refledtion. 
 I hope it will have its Weight every, where j 
 but particularly there, where Confiderations 
 of this kind ought to have the greatefl 
 Weight. 
 
 This Year indeed we have been fortunate 
 enough to obviate the Difficulty. They who 
 by way of Reproach are called the Difturbers 
 of Government, have this Year done the 
 Bufmefs of Government; I mean of the 
 Britijh Government, and perhaps they have 
 not ftudied the Bufinefs of any other. The 
 Spirit, the conflitutional Spirit which they 
 
 have 
 
N . 
 
 \ 
 
 
 '■^. 
 
 \i 
 
 rf tif 
 
 H 
 
 ^n- 
 
 
 [8 ] 
 
 have exerted, (and God knows they had no 
 ether loflucnce) than wliat their own Spirit 
 gave them, compelled the Miniftcrs to aug- 
 ment the Navy ; Ten Thoufand more Sea- 
 men were granted, in order to flop their Cla- 
 mours. They then compelled the Minifters 
 to fet about (fomewhat of the lateft in- 
 deed) augmenting the national army. While 
 ithis ML-afure was thought unpopular, the new 
 Regiments were branded with the Title of the 
 P — fli Regiments. And to complete their 
 Malice ugainft Government, thefe Difturb- 
 ers of it have at lafl: fuggefted an ample and 
 fufficient Fund for raifing MuiAcy to defray 
 all the extraordinary Calls of State. Such 
 has been the Work of Fadion ; ?nd may it 
 ever fhevv itfelf in this Country in Works 
 
 like thefe ! 
 
 When I fay that the public Service is 
 provided for, I am far from thinking it 
 provided for in the Manner it ought to 
 be. I am one of thofe who think that the 
 prefent Pradlice of Funding, which looks 
 no further than for a Tax to pay the In- 
 tereil of the Money borrowed, and leaves 
 it an eternal Mortgage on Poftcrity, is the 
 hi'^h Road to Deftrudtion. One would 
 ima'^ine we feci too fenfibly the Effedts of 
 
 this 
 
't 
 
 'i 
 
 I 
 
 [9] 
 
 this Pradicc in Times pad not to think 
 a little for the future. But the Plate Tax 
 does not affedt this Confideration. That 
 Cannot be of any Importance otherwife than 
 as a Fund to mortgage, for the Produce of it 
 efpecially as now modelled, would be as a 
 Drop of Water thrown into the Sea. 
 
 I fay, therefore, in the firft Place, that 
 the Tax on Plate is unneceflary. The In- 
 tereft of the two Millions borrowed amounts 
 to 70,000/. per Ann, the additional Duty on 
 Cards and Dice it is agreed will produce 
 10,000/. and thus much we owe to the 
 Skill of the Minifter. The faftious have 
 fuggefted, and the Propofal is approved, to 
 lay a Duty of twenty Shillings by Way of 
 Stamp on the Licerfe of every publick Houle 
 in Great-Britain, This will produce 80,000/. 
 per Ann, fo that there will be a Surplus of 
 20,ooo/. to go by Way of Addition to the 
 finking Fund. What need then is there of 
 any more Funds to mortgage ? 
 
 It has been objedled, that this may per- 
 haps prove a deficient Fund. When Calcula-, 
 tions are made beforehand of the Produce of 
 Funds, they are generally made at Random. 
 
 B The 
 
.: 
 
 U:^ 
 
 1^' 
 
 i, 
 
 m - 
 
 [ 10 ] 
 
 The total Want of Police in this Country 
 leaves no Data to argue from. But in this 
 Cafe it happens thrt we have all the Data we 
 can dclire. The Produce may be proved 
 almofl to a Demonftration. All the pub- 
 lick Houfes in England are ir^ effedt re- 
 giftred in the Excife Office Books. Their 
 Number from thofe Books appears to be 
 70,000 for England only. Befides thefe, v^e 
 know that there are almoft in every Parifli 
 in England Houfes which by the Connivance 
 of the Excife Office fell Ale without Li- 
 cenfe, and which can continue that Prac- 
 tice no longer then that Connivance con- 
 tinues. If we fuppofe that there are but pne 
 of fuch Houfes in every two Parifhcs, the 
 Number in all England will be 5000, and 
 if for the Kingdom of Scotland we add but 
 one fifteenth of the Computation for Eng-^ 
 land^ viz, 5000, the Whole will amount to 
 fourfcore Thoufand in Great-Britain, 
 
 Some Dedud:ions may be made from die 
 Calculation for thofe Publicans who may be 
 unable to pay fo high a Duty as twenty 
 Shillings for a Licenfe, and therefore will 
 ihut up their Houfes and leave off Trade. I 
 
 wi(h 
 
["] 
 
 wifh there may be many of thcfe. Thofe 
 petty Alehoufes are the Sources of the Idle- 
 nefs and Debauchery of the common People, 
 and the Nefts and Nurferies of Villains. The 
 fadtious Propofers of this Tax have fhewn 
 themfelves good Politicians, in making the 
 Diftrefs of their Country contribute to its Po- 
 lice. I wifh the Benefits likely to arife from 
 this Meafure were flill more extenfive, and 
 that the Number of publick Houfcs in the 
 Kingdom could be leffened fo a Degree 
 greater than this Tax can operate. I wifli 
 rather than expedt great Effedls from this 
 Tax. For if one Houfe in four could be 
 (hut up, the three Parte which remain would 
 afford a fufficient Fund. But can we be^ 
 lieve that one Alehoufe- keeper in Twenty, 
 nay in Fifty, is fo peculiarly circumflanced, 
 that he cannot advance twenty Shillings for 
 a Licenfe. I fay advance, for no one can 
 imagine that in the End the Alehoufe-keeper 
 will be to pay it out of his Gains. One may 
 as well fuppofe the Excife on his Be^r is paid 
 out of his Gains : The Fadl is, the Cuftomer 
 muft pay both. For all Taxes which are 
 laid generally and c olleded ftirly, ^re pai<i 
 
 B 2 by 
 
\i 
 
 ;:.|ff r. 
 
 \ti 
 
 K'..i. 
 
 t " ] 
 
 by the Gohfumer, and not thp Vender of ^ 
 Coinmodity. But it is urged, ths^t fon^e of 
 the ^lehoqfe- keepers have like wife Licenfe^ 
 to fell fpirituous Liquors, for which they 
 pay forty Shillings, and if any of thefe ihul 
 lip their Houfes, the other Parts of the Rex 
 venue fuftam a Lofs. This Objedtion is very 
 far fetched. In Country Villages there may 
 be Cottagers who fell Ale, and who may 
 noi be able even to advance twenty Shillings 
 for their x^icenfe. But the Licenfes for 
 fpirituous Liquors feldom and never ough( 
 to be granted to fuch Pcrfons. In Fadt, the 
 Bulk of th.em is granted to Taverns, CofFee- 
 houfes. Inns, fuperior AlehoufeSj a|id tp 
 thofe whom the Diftillers employ expreffly 
 to vend their Poifons, and thefe are chiefly 
 within the Bills of Mortality, the Cities and 
 great Market Towns of the Kingdom. Now 
 it is fcarce credible that thefe People can a£for4 
 to advance forty Shilling-s a Year for one Li- 
 cenfe, and carry on a thriving Trade, and 
 yet if they are to advance twenty Shillmgs 
 more for their Ale Licenfe they muft fhut 
 up their Houfes. However, there is no 
 need to be very nice in the Calculation of 
 
 the 
 
 !!i:. 
 
^^ 
 
 of ^ 
 i^e of 
 cenfe^ 
 I they 
 bflwt 
 cRct 
 5 very 
 5 may 
 » may 
 illings 
 bs for 
 ought 
 t, the 
 ■offce- 
 ipd tQ 
 
 chiefly 
 
 5$ and 
 
 Now 
 
 a£for4 
 
 ne Li- 
 
 e» and 
 
 iilimg$ 
 
 ftfhut 
 
 is no 
 
 ion of 
 
 the 
 
 C '3 3 
 
 the Number of Houfes which would be ihut 
 up, fince if all were to remain the qnc fourth 
 of the Produce of the Tax would be Suj^plus, 
 The additional Tax therefore on Pl^te \s uni. 
 
 pecefiary. ■ ■ .^ Y'-n-''':.'\ ..' -:..'■•■»' ^ -y^t 
 Now I will confider its Propriety as 
 a Tax. All Taxes ought to be laid for one 
 or both of thefe Purpofes. Either it is a 
 Tax of Revenue, the View of which is to 
 fupply the Neceffities of the Publick, or it 
 is a Tax of Police intended to operate as a 
 Reftraint 5 for Inflance, on the Importatioa 
 or Conftimption of foreign Manufadlures to 
 the Prejudice of our own, or on fome Ar? 
 tide of Luxury prejudicial to the Publick, 
 I fay. Luxury prejudicial to the Publick; 
 for it is in this limited Senfe that we ought 
 to underftand the Maxim that Luxury is to 
 be taxed. The Term Luxury is vague and 
 Vindefined. In the moil extended Senfe it 
 iignifies every Thing which is not neceffary, 
 Gq into Irelandy and perhaps into fome 
 Parts of Britain^ we fliall find Shoes and 
 Stockings are Articles of Luxury. But it 
 does not follow, that we ought therefore to 
 lay a Tax on Shoes and Stockings. Wc 
 
 have 
 
m 
 
 Si 
 
 I hi 
 
 m 
 
 m 
 
 [H] 
 
 have indeed taxed Leather, but not, I pre- 
 fume, as a Point of Policy. Nine Parts in ten of 
 the Articles of Luxury are important Branches 
 of Trade and Manufacture, and tlie taxing 
 thefc Species of Luxury is taxing Trade and 
 Manufadures, But Luxury which is preju- 
 dicial to the Publick ought to be taxed. 
 
 Is then the keeping Silver Plate in our 
 Houfes a Species of Luxury prejudicial to 
 the Publick ? Since this Meafure has been 
 agitated I have heard that it is, and the 
 Opinion has been founded on this Maxim, 
 that nothing pught to be hoarded, but that 
 every Thing fliould be brought into Circu- 
 lation. The Maxim may be true to a De- 
 gree, but the applying it to wrought Silver 
 is extraordinary. If the keeping in our 
 Houfes wrought Plate is to be reftrained, 
 the buying it for that Purpofe will of Courfe 
 be reftrained. What then becomes of that 
 confiderable and gainful Article of Manu- 
 facture ? No Matter what becomes of it, 
 ilince it muft certainly be very detrimental to 
 the Publick, by tempting People to hoard, 
 what, it feems, it is for the good of the 
 Publick to have brought into Gircnlatiqn. 
 
 The 
 
^ 
 
 JT 
 
 . t '5 ] 
 
 The avowed Intention, then, of thefemlni- 
 ilerial Politicians is to deftroy the Manufac- 
 ture of Silver in this Country. ? . 
 
 In all the Books I have ever read on thefe 
 Subjedts, the Stock of Plate in the Hands 
 of Individuals has conftantly been reckoned 
 a Part of the national Wealth, and it has 
 been efteemed a Happinefs to any Country 
 where the Individuals were pofleiled of great 
 Quantities of this dormant Wealth. Some 
 Years fince the Genoefe forbid the \J{t of 
 Drefden Porcelain. And they did it with a 
 View of reftraining the growing Fafhion of 
 felling Silver Plate, which had a real Value, 
 and the keeping for private Ufe this Porce- 
 lain, the Value of which was imaginary. I 
 muft not prefume to fay the Genoefe adted 
 wifely in prohibitinp; this hoarded Wealth 
 from being brought into Circulation, but 
 they aded fortunately, for I have been told 
 that fince that Time, the Genoefe have, in a 
 confiderable Degree, at two different Pe- 
 riods, owed their Prefervation to this dor- 
 mant Wealth, thofe uncirculating Hoards of 
 Individuals.:, . -J ^ ■-'•■, -.].-;. 
 
 But perhaps the Intereft of our Country 
 
 differs 
 
::(; 
 
 I! I ' 
 
 If i-^l 
 
 i r«. ■ ) 
 
 I' ■ ' 
 v ■•■-.■ 
 
 [ i6 ] 
 
 differs from that of any other, t think it 
 doeSj in the abfolute Neceffity we are under 
 to have this dormant Wealth twice as great 
 in this Country as in any other. The Spe- 
 cie of every other Country carries on its Cir- 
 culation and is proportioned to its Warits. We 
 have no Treafure of this Sort. We have no 
 Money. The Circulation of this Country is 
 carried on by Paper. How foon may the 
 imaginary Value which publick Credit gives 
 to that Paptefj be deftroyed and annihilated. 
 The firft real Diftrefs we feel the Phantom 
 Vanifhes. What then becomes of our Circu- 
 lation ? How Is \i to be carried on ? Why the 
 Silver and Gold of Individuals muft come to the 
 Mint. I do not mean that it mud be brought 
 by Order of the Publick, for there will be nx^ 
 Need of fuch Order, nor will the Individual 
 bring It ttom publick Spirit : In thefe Days I 
 expcdt little from publick Spirit : But he will 
 bring it for his own Convenience. It has in* 
 deed been faid, that in a Time of Diflrefs he 
 would bury it. That is impoflible. Who- 
 ever has a Hoard of Money and 2L Hoard of 
 Plate, may bury his Plate while his Money 
 lafts. But the Moment his Money is gone, 
 
 he 
 
 i\' 
 
■■■ 
 
 <.»? 
 
 C 17 3 
 
 he muft have Rf courfe to his Plate, If he 
 goes to Market to buy twenty Shillings worth 
 of Provifions, and has not the twenty Shil- 
 lings to pay, he muft carry a Silver-fpoon ; 
 and to prevent the Inconvenience and Lofs by 
 fuch a Traffick, he will firft fend his Spoon 
 to the Mint to be coined. The firft ftep 
 therefore, which real Diftrefs fhall put to 
 the Circulation of Paper, will bring the Plate 
 of Individuals to the Mint to be coined ; and 
 then the greater the Stock of this dor- 
 mant real Wealth, the greater will be our 
 Support in that Day of Diftrefs. 
 
 But if when Silver is not wanted to. carry on 
 Circulation, we throw at once a great Quan- 
 tity into the Market, (hould it fall in Value 
 fl-om the Glutt even fo little below the coin- 
 age Price, it will come inftantly to the Mint. 
 The Hope of Gain will tempt in this Inftance 
 what Neceflity compelled in the other. The 
 Bullion will be coined, and unfortunately our 
 Silver-coin bears fo ill a Proportion to Gold, 
 that the Moment we have more than is ne- 
 cefTary to our Circulation, it is fent abroad to 
 great Lofs, as was manifeft in the Cafe of the 
 Lima Money during the laft War. / 
 
 C The 
 
 
[ i8 3 
 
 The Poflibillty of this happening, has 
 been allowed by fome of our Revenue Politi- 
 cians, who with demure and folemn Coun- 
 tenances afk, Where is the Harm if our Sil- 
 ver is forced abroad ? The Ballance of 
 Trade, fay they, will always draw Trea- 
 fure after it : And if we keep the Bal- 
 lance of Trade, Silver will foon ^ow back 
 upon us ', and if we do not keep the Ballance 
 of Trade, we cannot l:eep our Silver j for it 
 muft be fent abroad to pay our Debts. When 
 they have argued thus profoundly, they ftand 
 aftonifhed at their own Wifdom, and leave 
 others aftonifhed at their Futility. 
 
 It is moft antiently true, that whatever 
 Country has the Balance of Trade will have 
 an Influx of Treafure, and the Silver we have 
 among us, is the Produce of our Gains by 
 Trade. I hope too, that the Ballance of 
 Trade is ftill in our Favour, and then what- 
 ever Treafure this Tax fends abroad, will in 
 a due Courfe of Time find its Way back a- 
 gain. Therefore we muft voluntarily ex- 
 pofe ourfelves to a difadvantageous Species of 
 Traffick, becaufe upon the whole. Trade is 
 in our Favour : This is jufl as if I ihould fay 
 to a Man who had laid up 10,000/. bv a 
 
 up 
 
 by 
 gam- 
 
 r^ 
 
 m 
 
has 
 
 I 
 
 h 
 
 \ 
 
 [ '9 ] 
 
 gainful Courfe of Trade ; throw it all into 
 the Sea, for if your Trade is againft you, it 
 will be of no Ufe, fince you muft part with 
 it to pay your Debts, and if your Trade is be- 
 neficial in a few Years, you will be worth 
 10,000/. again. Such is the Knowledge of our 
 prefent Financiers in the Principles of Trade 
 and Commerce, 
 
 What Quantity of Silver will be thrown 
 into the Market in Confequence of this Tax 
 it is hard to determine. That great Quanti- 
 ties mufl: come is certain. All the Infants 
 Plate will be fold. What Guardian will for 
 twenty Years together pay Taxes for Plate. 
 Nay it is infifted on by the Minifters that this 
 Plate ought to be fold, and they rejected a Pro- 
 pofitioncalculatedto prevent it. Befides this, e- 
 very Family almoft ispofleffed of fome Piece or 
 other of fuperfluous Plate, and this they will 
 fell in Order to bring their Quantity below 
 the next hundred Ounces. The Tax there- 
 fore is impolitick. 
 
 Let us confider it next as a Tax of Revenue. 
 All Taxes of this Nature ought to be gene-^ 
 ral and equal. I admit that all Taxes are fi- 
 nally paid by Property, that the fooner you 
 
 C 2 can 
 
[ 20 ] 
 
 can get at the Property the better, and that 
 thofe Taxes are beft of all which arc laid on 
 at the Fountain-head. I will even go fur- 
 ther and confider this a little abftradledly. I 
 will allow, that every Man in England may 
 perhaps be poffeffed of Plate in Proportion to 
 his Property; confequently this Tax tho* 
 laid nominally on tjie Plate, is really a Tax 
 on the Property. In this View of it, if there 
 were no collateral Conjlderatiom of the Nature 
 of thofe I have already mentioned, the Tax 
 would be wife and Politick, provided it could 
 be equally and fairly colledled. But this is 
 the very Thing which never can be done by 
 the propofed Law, and therefore the Tax be- 
 ing unequal, the Law is unjuft. 
 
 When this Tax was firft propofed, the 
 Propofer admitted that the Publick ought not 
 to count upon more than one half of what it 
 ought to produce, the other half being to be 
 deduded' for Frauds, Frauds will be com- 
 mitted in the Collection of all new Taxes, 
 and thofe are beft which are liable to few 
 Frauds. But before this Day, did any one 
 ever ftand up, and propofe a Tax of Reve- 
 nues, as jud, general and equal, with an 
 
 I : Ac-- 
 
 ^\ 
 
 n' 
 
 
 ¥ 
 
 •«',i.- 
 
 
' i 
 
 f 
 
 C 21 ] 
 
 Acknowledgment in his Mouth, that it 
 would be evaded by one half of the Ob - 
 jedls of it. I fay then, it is a publick Injury 
 on the other half, and it is an Injury of the 
 very word Sort, iince the Burthen will be 
 impofed upon the worthy, and the unwor- 
 thy will efcape it. It is not even pretended 
 by the Advocates for this Tax, that the CoL 
 ledlion of it ever can be enforced. It is an 
 Excife-Duty, without the Benefits of an Ex- ' 
 cife. Why do Excife-Duties produce fuch 
 large Revenues ? Bccaufc the Vifitation of 
 the Officer deteds the Frauds. But it is 
 urged as the Merit of this Bill, that the 
 Excife- Officer ie never to enter a private 
 Houfe. -rf/ prefent I know he has no fuch 
 Power^ nor is it fit that he ever fhould, and 
 therefore the Revenue never can be col- 
 ledted. There is but one Perfon who can 
 enforce the Execution of the Law, and that 
 is the Servant in every private Houfe who 
 has the Cuftody of the Plate, and who may 
 inform againft his Mailer if he makes a falfe 
 Entry. People were juftly difgufted, that in 
 every Family one Servant Ibould be chofen 
 by the Publick, to be a Spy on his Mafter, 
 
 and 
 
[ 22 ] 
 
 and to be encouraged by publick Rcwar^ia 
 to betray him. The Advocates for the 
 Meafurc therefore have proved beyond Con- 
 tradidtion, that this Inconvenience is only i- 
 maginary ; for no Servant will inform againft 
 his Mafter, let the Reward be ever fo great. 
 . The Laws againft Excefs in Gaming, an^l 
 againft the VCe of Dice, or Games of Chance, 
 in Aid fuch fevere Penalties, that any Ser- 
 vant who laid an Information, might thereby 
 make a Fortune for Life. Yet is it not no- 
 torious, that thefe Laws are broke daily, and 
 yet no Servant, no Tavern-Drawer, no Cho^ 
 colatc-houfe-waiter, has ever dared to in- 
 form ? This Lav\r therefore will not be bet- 
 ter enforced than thofe Laws, and then what 
 becomes of the Revenue. Thofe who chufe 
 to enter their whole Quantity of Plate may, 
 and thofe who will enter a fmall Part only, 
 can never be detedted. Where then is the 
 Wifdom of this Tax of Revenue, The Ad^ 
 vocates for it, have been compelled to own, 
 that it is only a Tax upon Honour. If the 
 Principle is right, let it be purfued through- 
 out. Let all the harfh, difguftful, penal 
 Laws of Revenue be repealed, let the new 
 
 Scent 
 
 X 
 
y. 
 
 \ r 
 
 
 4 
 
 n, 
 
 ".* 
 
 le 
 
 % 
 
 1- 
 
 'm 
 
 lal 
 
 M 
 
 w 
 
 m 
 
 nt 
 
 -^B 
 
 Scent in Financy be the Foundation of your 
 Taxes, let the Cuftoms, Excife, and every 
 other Duty whatfoevcr, be coUcdted upon 
 Honour. '**' ' '• ' 
 
 You will think this a moft wild and ab- 
 furd Propofition. I think fo too, and I infer 
 that what is fo extravagantly abfurd in the 
 General, will be a little abfurd in the Parti- 
 cular. Indeed I think it impoflible, that 
 there can be a real Intention to fufFeritlong to 
 fubfift on fo ridiculous a Foundation. And 
 therefore I infift that it is of dangerous Ten- 
 dency. * - ■' ' 
 
 We are now defired to fubmit to an Excife 
 Dutybeinglaidon every private Family, allured 
 by the Bait, that the difagreeable Powers 
 (which however conftitute the whole Benefit 
 of an Excife) will not be given. When we 
 have given the Revenue, it will be mortga- 
 ged to the publick Creditors, and when it is 
 found, (as very foon it will be found) that the 
 Produce of it is trifling, wc ihall then be cal- 
 led upon to enforce the Law. We (liali be 
 told, that this Revenue wa^ granted to fup- 
 ply the publick NecefTities, that the common 
 Safety depends upon the Produce of our 
 ""■ Finances, 
 
Finances, which are the Sinews of Wari 
 that it was hoped that every one would 
 have been honourable enough to have con- 
 tributed his Quota, but that many are Co 
 wicked, as to evade the Law ; and therefore 
 the wicked fliould be compelled to comply 
 with the Law. That there can be no Harm 
 m an Exciieman (who is generally an honeA, 
 civil Perfon) walking now and then into our 
 Houfes. If we have obeyed the Law, he cannot 
 hurt us, and if we have difobeyed it, we deferve 
 noTendernefs* Do not imaginethat thisSup* 
 poiition is very unnatural. I am forry to 
 tell you that I heard an Argument very llmi- 
 lar to it, urged in a very large Company^ by 
 one of the mcft learned and eloquent of the 
 minifterial Advocates, and what is ftill worfe, 
 k was received with Applaufe. He faid 
 there was no Harm in offering Temptations 
 to the Servants of private Families to inform 
 againft their Mafters. For if the Mafter o- 
 beyed the Law, he was in no Danger from the 
 Effedt of the Information; and if he difobeyed 
 it, he deferved to be in the Power of his Ser- 
 vants, and was fo by the Laws now in being, 
 if he committed Murder. The Argument 
 
 was 
 
 ^#' 
 
 ■\, 
 

 [ 25 ] 
 
 Was folcmnly urged, and received with Shouts 
 of Applaufe. 
 
 But this is not all which will be faid. We 
 fhall be told, that we have given *hls Tax 
 as a Security to the publick Creditor ; and 
 ihall we be fo unjuft, fo faithlefs, as to let 
 it be evaded. The publick Creditor has a 
 Right to the Tax; undoubtedly then, 
 there muft be a Power to colletfl it, other- 
 wife he has a Right without a Remedy, and 
 we have deceived him, and given him a 
 bad Security. 
 
 Great Pains are taken to prove this is 
 no Innovation, no Exteniion of Excife: I 
 fay, that whoever talks that Language to you, 
 pays little Compliment to your Difcernment. 
 It is a mofl dangerous Extenfion of Excife, 
 and is entirely without a Precedent. In the 
 Courfe of this Letter you have {qqh I am 
 no Enemy to Excifes. I am a Friend to 
 them under proper Regulations, becaufe the 
 Revenues are fairly and equally colled:ed. 
 But why change the Method of laying Ex- 
 cifes ? Have we no cxciled Commodities 
 now in the Kingdom ? Soap, Candles, Tea, 
 Coffee, Chocolate, fpirituous Liquors. How 
 . - D are 
 
 I 
 
fij I' 
 
 OP 
 
 I'll,' ^■■ 
 
 V' t 
 
 : i 
 
 lii: 
 1 ^ 
 
 . [ 26] 
 
 arc thefe Excifes paid ? By the Traders and 
 Manufadturers, not by the private Confumer. 
 When a Man trades in a Commodity, and 
 gets his Living by the Publick, the Publick 
 has an equitable Right to expedt that he 
 fhall fubrnit to fuch Regulations as the Col- 
 ledllon of the publick Revenue makes ne- 
 cefiary. But why is this Method of Col- 
 ledtion clianged ? Whatever Excife Duty is 
 fit to be laid on Silver, let it be coUeded 
 from the Trader and Manufadurer. Why 
 is every private Family to be made the 
 Objed of an Excife Law ? This is a dan- 
 gerous Extenfion of Excifes, becaufe where 
 private Families are fubjedcd to Excifes, 
 the Powers necefl'ary to colled them muft of 
 Co urfe be granted. .; , :; ;•: 
 
 But it is urgcJ, that we are already ex- 
 cifed in our Coaches, and therefore why not 
 be excifed in our Plate ? It is true, we 
 have admitted the ExcifemaP4 into our Stable 
 Yards, and fhall we therefore admit him 
 into our Houfes ? At prefent the Excifeman 
 has no Power to enter even the Coach- 
 houfe, nor is it necefTary to the CoUedion of 
 the Revenue that he ever fhould have that 
 
 Power. 
 
 A? 
 
 « 
 
[ 27 ] 
 
 iPower* The Tax may be equally and fair- 
 ly levied without it, nothing being more 
 eafy than to know the Number of Carriages 
 which any Gentleman ufes. But the Excife 
 upon Plate cannot be fairly coUeded without 
 Admiffion into the Houfe, and even into 
 the Clofet. Such an Admiffion I never will 
 confent to give, nor can I approve a Tax 
 which can never be fairly colledtec* without 
 fuch Admiffion. r • 
 
 Let us now confider the Prudence of this 
 Tax. Juftice and Policy oblige us to lay 
 Taxes in the Way lead burthenfome to the 
 People, and Prudence directs us to collcdl: 
 them by Methods the lead difagreeablc. 
 This Tax will be very difguftful. There is 
 a great Difference, and I arn aftonifhed the 
 Managers of the Revenue are ignorant of it, 
 between a Tax, which when once paid, the 
 Party hears no more of, and a Tax which 
 operates as an annual Diminution of the In- 
 come. Whatever Duty fliall be thought 
 neceffary to be laid on wrought Silver, will 
 be paid by the Confumer in the Purchafe 
 of his Plate without repining, but if he is 
 fubjeded to an annual Payment to the Tax 
 
 D 2 * in 
 
 "i^ V * --.** • 
 
IT 
 
 
 i: 
 
 [ 28 ] 
 
 in hard Money, he will be difgufted. 
 When a Tax is blended with the Price of 
 the Commodit)% the Tax is forgot, or its 
 Remembrance makes little Impreffion. How 
 uneafy would the People be, if in all Arti- 
 cles which pay Duties, they were to know 
 exadly the Computation, how much they 
 pay to the Tax, and how much for the 
 intrinfick Value of the Commodity. How 
 anxious are we to get rid of a Shilling in 
 the Pound Land- Tax, tho' almoft the Whole 
 of the Shilling goes into the publick Coffers, 
 and yet how quietly do we fubmit to pay 
 oppreflive Taxes and Duties on various 
 Commodities, half of which is confumed 
 by the Tax-gatherer. Every Man who ufes 
 a Hog(head of Claret in a Year, may pay 
 perhaps ten Pounds for his Wine, and forty 
 Pounds Duties. But he con/idcrs Claret as 
 worth fifty Pounds the Hogfhcad, and pays 
 it without repining. But change the Man- 
 ner of colleding this Duty, let him Pur- 
 chafe his Wine for ten Pounds, and let the 
 Excifeman pay him an annual Vifit to demand 
 the remaining Forty for his Leave to drink 
 that Wine, how oppreflive would it be 
 
 thought. 
 
 ^^st 
 

 
 I ^-9 ] 
 
 thought. Many a one who now drinks his 
 Claret in great Comfort, would never keep 
 a Drop of it in his Houfe. He would 
 drink Port out of Spirit, and would not fub- 
 mit to fuch an exorbitant and opprefUve 
 
 I do not undertake to fay this Condudl is 
 reafonable, I fay it is naturah And he who 
 negleds the Study of Mankind, who refufes 
 to give Attention to their Paffions and Ca- 
 prices as well as to their Rcafonings, is not 
 fit for the Government of Mankind. Our 
 great Financiers are fuperior to thefe little 
 Confiderations. '^ 
 
 The Six-penny Duty now payable on 
 Plate by the Manufacturer, brought in a 
 Revenue of 19,000/. a Year (before the Pay- 
 ment was evaded by Frauds) it is now re- 
 duced to 7,000/. per Ann, tho* iince that 
 Time the Quantity of Silver manufa<Stured in 
 the Country is immenfely incrcafed. The 
 Silverfmiths themfelves, I mean the honefi: 
 Part of the Trade, have long been petition- 
 ing to have thefe Frauds prevented, and 
 they have propofed a Plan for this Purpofe, 
 for the good Effcd of which they will be 
 
 re- 
 
I 30 ] 
 
 fefponfible. If therefore the Duty of Six- 
 pence was encreafed to Nine-pence an Ounce 
 on wrought Plate, and colleded from the 
 Manufadlurers on fuch a Plan, and under 
 fuch Regulations as they are willing to fub- 
 mit to, a Revenue of 30,000/. might be 
 raifed annually without the leaft Danger to 
 the Publick, or Difguil: to Individuals. The 
 Advocates for the prefent Meafure have 
 never calculated, that it could produce more 
 
 - than 35,000/. and as it is new modelled, 
 not more than 25,000/. Why then will 
 they not adopt the other Propoiition. Let 
 it be tried only as an Experiment, and if in 
 
 . a Year or tcwo it docs not anfwcr, the Mi- 
 nifters may at laft i^.ave Rccourfe to this dif- 
 guftful and dangerous Method, 
 
 But they have, it fecms, rejeded this Al- 
 ternative. Why they have done fo I have 
 never been able to learn, but their Tena- 
 cioufnefs on the Occafion has been peculiar^ 
 Perhaps it is thought right to take Advantage 
 of the Diftrefs of the Times, in order to in^ 
 duce every private Family in the Kingdom 
 to fubmit to Excifes. If this is the Reafon, 
 it is the ftrongeft Reafon againft the Tax. 
 
 : Or, 
 
 
 s 
 
 V 
 
 ■J.S 
 
tiMW»>e^( 
 
 .A 
 
 \ 
 
 s 
 
 \ 
 
 ■"^'- 
 
 [ 31 ] 
 
 Or, perhaps, it is only a little Sacrifice to 
 Honour. It may be thought neceflary to 
 the Honour of the Minifler concerned to 
 fupport and carry into Execution fome Part 
 of his great Plan of Taxes, and not fufFer 
 the Whole of it to be rejedted. If this is the 
 Reafon, it is founded upon a falfe Principle 
 of Honour. When one is miftaken, it is 
 beft to have Recourfe to the candid Com- 
 paflion of Mankind, than to cxpofe onefelf 
 to their Refentment and Indignation. I fay 
 thi* from my own feeling. Let it be faid of 
 me, that I was weak and ignorant, but 
 fubmitted to Corredtion, rather than that I 
 had added Obftinacy to my Folly, and 
 fupported my Ignorance by Violence. 
 
 Jf am. 
 
 
 SIR, &c. 
 
 FINIS.