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ITHE SECOND EDITION.' y^ By J. MASSIK^: ,1^ «r)«Oe(-)«X<» L O N DON: PriliMd, r % T. Paynb, in CaJHt-firett, Charinpi;w>/n ktdl^ W. OwBN, at Tmp/tBM', And . Sold ( - - '■: .-*•»• C. HsNOiRsoit, at the Rt^fal^fytkofigu MDCCLXI. *' JX^:.- 1 ^t-v. r ^mimmm **■' I x./ '^1 n t. cr .n '« S T O T H E K IN G' MOST EXCELLENT MAJESTY. S I R, ' THE Calculations which I moft humbly prefume to dedicate to your Majefty, were at firft intended to calm the Minds of the People of Great- Britai7ty by undeceiving them in regard to their Payments for Taxes, which the Rage of Party had fwelled in Opinion to double the true Amount \ infomuch, that during the greateft Part of the long and profperous Reign of Your Royal Grandfather, too many of His faithful Subjeds were unhappily led to a 2 believe, rsr J"-',"T—— ww'WB^^ I ( iv ) believe, that the Support of His mild and juft Government did, one Way or other, take up Two-Thirds of their yearly Rents or Incomes. An Opinion fo w^anting of real Foundation,foevidentlydifcouraging tolnduftry, and fo ftrongly tending to difturb the Repofe of this Kingdom, fhould have been early attended to by thofe who were then moft honoured with theRoyalConfidence, and moft cherilhed by Royal Bounty ; but the Statefmen of that Tinle feem to have cortfidered Things only as they contributed to ftrengthen Oppolition, or give Strength tb thofe in Power ; wherein their clafhing Interefts fo far agreed, that the ftroriger Oppajition was mstde by imaginary Payments for Taxes, the more Power did the Minijler acquire to fiipport himfelf. — -^ This I mild Way Is of real aging ingto ;dom, snded moft lence, mnty; Time ^hings igthen ) thofe afliing the de by the cquire This : This unhappily feems to be the beft Reafon that can truly be given for fuffering the thorny Cares of Majefty to be fo multipHed, and the Tranquility of this Nation to be fo difturbed, by an ill-groundedOpinion that might have been cruflicd in its Infancy, by a Series of correfponding and uncontrovertible Fads ; but this not being done, the Bleffings of good Government were depreciated in Imagination, as the Charge of fupporting it was magnified by Fidion ; and no fooner was the Prefent Juft and Neceflary War entered into, than there appeared feveral Writers to put the People in Mind how much of their Incomes were paid in or for Taxes. Alarmed at the Evils which, in that critical Conjundlure, might have attended the Revival of fc ill-founded and i \ F \ n (vi) and dangerous an Opinion, I thought my Time could not be better employed than in finding out fome proper Means to prevent it from ever doing any farther Mifchief in this Kingdom; more efpecially, as the then evident Neceffity of laying new Taxes, made it highly expedient to previously flievv the People how able they were to pay them ; and thereby prevent their fancied Inability from caufing Defpondency in War, as it had for too many Years before caufed Difcontent in Time of happy Peace. And after confidering that the Malady had not only (pread among all Orders and Degrees of Men, but was become inveterate by Length of Time, there feemed to me to be no other Means of radical Cure, than by making and publifliing Calculations ¥ lught )etter fome from ,ef in [y, as aying =dient *eople hem ; incied dency many snt in at the imong n, but igth of to be Cure, Jiffiing ilations § I ( vii ) Calculations of the Taxes yearly paid by a Family of each Rank, Degree, or Clafs y for general Relief could not be expeded from any Calculations of Taxes which Were not, in fome Meafure, fb accommodated to the various Rates of Family -Income and Expence, that each Perfon, whether rich, fubftantial, or poor, might eafily find a Calculation nearly fuited to bis Circumftanees and Way of living. Having finifhed my Calculations, I expentury 2^ may greateft ntdoth Efforts ng, but nay be ufeful (xi) ufeful to Britijh Minifters of State ; who have ufually had efpecial Regard to the Liberty of the Subject, and to Commerce, whenever public Exigences have made new Taxes unavoidable. But with Grief of Heart I fee, a profitable Branch of Britijh Manufadury and Trade, already loaded with heavy taxed Licences, to authorife following the fame ; although it feems to have been heretofore underftood, that every Briton had an undoubted Right to exercife any lawful Trade, whereunto he had ferved a regular Apprentice- fhip ; and alfo, that the true Intenl and Meaning of Licences, was only to prevent a hurtful Increafe in the Number of Ale-houfes, Taverns, and pther Places of public Entertainment ; b 2 ■"B^Hii mm%. *-•». .lll«U.!BUpa< •I! ,11 fii f ■ ,1: n I it ( ' t; \l 1 . •I I ; H ( xii ) which, without fuch neceflary Keftraint from Law, might have fo multiplied, as to bring Ruin and r)efl:ru6lion upon many Thoufands of honeft and induftrious People. This is indeed the only Branch of Britijlj Manufadury, and Clafs pi lawful Traders, as yet fo loaded and reftrained ; but much is to be feared from an intended Tax, which, though of a fimilar Nature to other Taxes now fubfifting, may, if it takes Place, be produdive of moft prejudicial Confequences ; fince a farther and heavy Tax, upon fo great a Necelfary of J.ife, as Been is in this Country, cannot in the End fail of proving to be a Tax upon every Commodity and Manufadure produced or wrought in Great- 'Britain \ and would .give fuch a *...... Wound ■;«f'4! :effary ave fo n and ufaiid§ pie. Branch I Clafs loaded IS to be which, :o other h if i^ )f moft fince a ipan fo as Beer in the ax upon ifadure Great- fuch a Wound ( xiii ) Wound to the Britijh Woollen Manufadury, which is the Stay and Strength of this Nation, as may not hereafter be in the Power of Peace to heal. ' The Taxes which, before tliis War, were laid upon Malt and upon Strong Beer brewed for Sale, do amount, by the Barrel, to near the Money that a Barrel of fuch Beer might have been fold for, if thofe Taxes had not fubfifted ; and it is much to be lamented, that a native Commodity and common Neceflary, which Britons deem to be a Part of their Birth-right, fliould, under fuch Circumftances, be thought a proper Objedl for new Taxes, approaching in Amount, to all the former Taxes laid thereon ; more efpecially, as the pr^feiit Taxes upon Sugai*, which neither t1 M t #- it { xiv ) neither is a native Commodity of this Kingdom nor a common Neceflary of Life, do not much exceed One-Tenth Part of thofe Prices for which the fame is exorbitantly fold ; and though more Money might be raifed for pubHc Service, upon the unjuft Part of thofe Prices, than there is Reafon to expedl from both the new Malt-Tax and the intended Tax upon Beer and Ale. ■ May all who have the Honour to ferve Your Majefty in a minifterial Capacity, take thefe important Affairs in o their moft ferious Confideration ; and may Your Majefty 's pious Declaration, for fupporting Religion and Virtue, ever be duly enforced by the Laws long fince made for the fame wife ...I and ity of mmon much thofe me is hmore public Part of ;afon to alt-Tax Jeer and bour to nifterial iportant ferious Your Dn, for Virtue, \e Laws me wife and (XV) * and good Purpofes ; altho' unhappily for a Time, thofe Laws were rendered c^ void and of none efied:, by opening the Foundling-FIofpital to receive and maintain, at the Charge of the BritiJIj Nation, all Children whofe Parents could be thereby induced to wickedly and unnaturally give up and forfake them ; and this without due Proof of fuch Children being intitled to parochial or to national Maintenance, or of their Parents not being defervedly punifhablc by the known Laws of this Land, the lafe and honourable Rule of Brhijb Government. With earneft V/ifhes for Your Majefty's Felicity, fo infeparable from the Profperity of thefe Kingdoms, and with humble Readi- nefs to fuggeft what may in any Degree ?i . I ■'fill m i ( xvi ) Degree contribute to promote both, I am, '■'"'-' "'''' ■": v—r'-' ,F i ■ ' ' • . • ,.. ' ■;. -*.-''■ •• .... .. , . So may it pleafe Majejij^ Your Majefty s moji dutiful and ?noJl obedient SubjeSi and Servant y '~f f l.'lkt :'a«!' l>-\\ %-r%. y Jofefh Majjie. : both. ■■-s INTRODUCTION. rvanty )h MaJJie. )eC^^)^ALcuLATloNs of thc Taxcs S ^ & paid by a private Family of 5^^^)^ each Rank, Degree, or Clafs, feem to be of no other Ufe than to amufe a few curious Men; fince any Perfon, who is defirous of knowing how much Money he pays for Taxes^ may fatisfy himfelf without much Trouble, or Difficulty. But notwithftanding the Facility of making fuch Calculations, it is difficult for any Perfon to find out how much Money he pays in confequence of Taxes ; and this Difficulty feems to have been increafed by the Manner in which the Subjed: hath ueen treated, by feveral Perfons who have written upon the Taxes of this Kingdom. A These ■r-< ■ 1 lilt 1 ( O TuESK Perfons fay, that the Money paid for Taxes, or in the increafed Prices of Commodities, and of Labour, caufed thereby, amounts to Twelve or Fourtfeeh Shillings in the Pound, on the Incomes, or Expenccs, of the People of England : but ho\V thole Perfons could find out the feveral Things which are necefTary to afcertain what Number of Shillings in tl - Pound are paid for, or in confequence of Taxes, by all the People in this Nation, is to me a Myftery. ^ . For in order to determine this Matter, it is requifite to know, what Number of People there are in the Nation j ho\V much Money their Incomes^ orExpences, amount to j how much the Prices of Commodities, and of Labour, have been increafed by Means of Taxes \ and how much Money is annually paid for Taxes by the whole Kingdom : — of which four Things, I cannot find that more than one of them is yet certainly known, and that is> the Amount of the Money annually paid for Taxes by the whole Kingdom. As to the Number of People, the Amount of their Incomes, or Expences, ". and 'it "% oncy rices lufed rtfeert )mes, land : Lit the try to in tk . nee of [ation, /Latter, iber of J how jencefi, iees of e been id how Taxea eh four lan one nd that nnually dom. le, the :pences, and nr ( 3 ) and the Increafe caufed by Taxes, in the Prices of Commodities, and of Labour, they continue Subjecfls of Difpute ; for though many ingenious Men have at different Times treated of them, yet they differ in their Calculations, or Sendments, and who is right, ur who is wrong, Hill remains doubtful and uncertain. The Number of People in Eng/a?2d nnd Wales, hath been calculated by Captain John Graunt^ Sir William Petty^ and Mr. King, (fee Dr. Davenant on Tbe Ballance of Trade) and the Calculations made by thofe three ingenious Men, di^er from each other, near a Million. Captain Gratint calculated the Number of People to be fix Millions four hundred and forty Thoufand, in the Year 1661. Sir William Petty calculated the Number of People to be Seven Millions three hundred and fixty nine Thoufand, in the Year 1682. And Mr. King calculated the Number of People to be Five Millions five hundred Thoufand^wQ. Hundred 2ind twenty, in the Year 1688. A 2 The "T '"^91^1 WW fr' n (4) The medium Rate of Expences of the People of Englandy hath Hkewife been calculated by Sir IFilliam Petty ^ and the before mentioned Mr. iC/;?^. ; Sir JVilUam Petty calculated the Expences of each Perfon to be Seven Pounds a Year upon an Average. ' Mr. King calculated the faid Expences to be Seven Pounds Nine Shillings and three Pence a Year for each Perfon. And the Increafe caufed by Taxes, in the Prices of taxed Commodities, is rated by Dr. Da'venant at double the Amount of the Taxes laid on them ; for he fays, That where the Law puts One Penny Duty, the Trader or Retaler, in his ** Price, adds another for himfelf." See Difcourfe on the Revenues, Part I. Page 153. Now if any Perfon can tell which of the foregoing Calculations are right, or make other Calculations, whereby the Number of People, the Amount of their Incomes, or Expences, and the Increafe caufed by Taxes, in thePrices of Commo- dities, and of Labour, maybe afcertained ; fuch Perfon will be able to determine '1 how C( (C of the been d the 1 the Seven pences gs and n. xes, in s rated mount e fays, • Pen7iy in his See lich of ht, or )y the f their icreafe immo- ained ; isrniine how ( 5 ) how many Shillings in the Pound, the Money paid for, or in confequence of. Taxes, takes out of the Incomes, or Ex- pences, of the People of this Nation j but to do it without previoufly knowing the before mentioned Things, is impofiible. If a Gentleman fliould aik how many Shillings in the Pound he pays for Taxes, out of his Income, or Expences, and any Perfon fhould pretend to tell him,without knowing the real Amount of the two lat- ter, and his Manner of Living, C^c. fuch Gentleman certainly would not be fatif- fied with what that Perfon faid ; becaufe his own Reafon would inform him, that the Amount of his Income and Ex- pences, and his Manner of living, are neceffary to be known, in order to determine how many Shillings in the Pound he pays for Taxes : and if fuch an Anfwer would be unfatisfadtory in regard to a private Family, it certainly muft be fo when applied to a Kingdom. Captain Graunt, Sir William Petty, Dr. Daveuant, and Mr. King, are univer- fally allowed to have been very ingenious Men, and their Calculations and Writings have I a' / ': /i7^ • i8 : o for Taxes, when the Land-Tar is Four Shillings in the Pound, if his Land be alTelTed to the full yearly Value thereof: and of this Money there is paid for Taxes on confuniable Commodities, (^c* X 2,378 : 18 : o B 2 Now 'if r'm 'l»t ( 12 ) Now in my Way of eftlmating, the Money paid by fuch a Nobleman, or Gentleman, in confequcnce of Taxes, amounts to no more than Five Hundred and ninety four Pounds fourteen Shillings and Six-pence a Year. These Calculations probably will be feen by fome of thofe ingenious Perfons who have calculated, that the Payments for, or in confequence of. Taxes, take Twelve, or Fourteen Shillings in the Pound out of the Incomes, or Expences, of the People of this Nation ; and I wifh that fome of thofe Perfons would be fo good as to apply their Calculations to one Family of any Rank, Degree or Clafs, and to publifli them in as plain a Manner as I have ftated mine. If this fliould be done, I (hall then have fomething farther to fay upon the Increafe caufed by Taxes, in the Price of Commodities, and of Labour: but if, inftcad of publiihing their own Calculations, in a Way that may be eafily underflood, fuch Perfons fhould criticife upon mine, I fliall take it for a Confcffion that they are miftaken. No. I. the N\ I. ■ For a Nobleman, or Gentleman, who hath an Eflate of Twenty Thoufand Pounds a Year in Land, Malt, Hops, Beer and Cyder, Salt, ——; — -_ Sugar, Raifins, Currants and Spices, »— — Leather, — . — — . Soap and Candles, — • — Coals, in London^ — — Houfes and Windows — Drug3,Tobacco, GlaG, Pa- per, Parchment, Stamp Duties, Poftage of Let- ers. Coaches and Chairs, ^c. — — — 500 Land-Tax four Shillings in the Pound, - — . — 4,000 68 • • 18 • • d 4 • • 8 • 4 7 19 3 10 8 15 i8 Q 8 20 4 o 4,628 : 18 : o Foreign Wines, Arrack, Pvim, Brandy, Coffee, Tea and Chocolate, — 1,500 : o : o Foreign manufaduredSilks, Linnens, Cottons, ^c» 250 : o : o Total of Taxes 6,378 : 18 : o TheTaxes amount to fix Shillings and five- Fence in the Pound upon the annual Income. fi ill m lit'' % ,;»■ ykf ;l I rwF^ n' \'tA t. U ! For a Nobleman, or Gentleman, who hatfi an Eftate of Ten Thoufand ^Pounds a Year in Land^ £ 2 Malt, Hops, Beer and Cyder^ Salt, — — — _, Sugar, Raifins, Currants and Spices, — . — — Leather, — • > — -^ Sope and Candles — — - Coals, in London, — < — « Houfes and Windows, — DrugSjTobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- terSjCoaches and Chairs, ^c. — Land-Tax four Shillings in the Pound, — — 2,000 : 4 I 8 6 13 — — • 250 8 6 4 8 8 4 d o 8 o 4 o o o 2,322 : 16 : o Foreign ^Vines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — , 750 : o : o Foreign manufafturedSilks, Linnens, Cottons, &c. 125 : o : o Total of Taxes 3,197 : 16 : o TheTaxes amount to fix Shillings and five Pence in the Pound upon the annual Income, N- 3. For a Nobleman, or Gentleman, who hath . an Eftate of Eight Thoufand Pounds a Year in Land. 29 X Malt, Hops, Beer and Cyder, Salt, — — — -„ Sugar, Raifins, Currants and Spices, — * — — . I^eathcr, — . .-^ ««. Sope and Candles, — — Coals, in Londorty -^ — Houfes and Windows, — Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- terSjCoaches and Chairs, Land-Tax four Shillings in the Pound, — . • — . — 1,600 : 3 I 6 5 II — •— 200 s 18 18 9 10 18 12 4 d o o 8 o o o 1,860 : 10 : o Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — . 600 : o ; q Foreign manufadured Silks, Linnens, Cottons, ^c. 100 : o : o Total of Taxes 2,560 : 10 : o The Taxes amount to fix Shillings and five pence in the Pound upon the annual Income. If 1' iii: I. I'. ■ I;' i m m h i liH h ^) :i I fk li' I. • t 1^ N'4. For a Nobleman, or Gentleman, who hath an Eftate of Six Thoufand Pounds a Year in Land. £ s il Malt, Hops, Beer and Cyder, 23 ' 8 : Salt, — — — — I : 10 : Sugar, Raifins, Currants . and Spices, — — — 2 : 14 •• Leather, — — — I : 4 •• Sope and Candles, — — 5 : 8 : Coals, in London^ — — 4 •• 16 : Houfes and Windows, — 9 ' 4 : Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- • terSjCoaches and Chairs, ^c. -^ 150 : : Land-Tax four Shillings in the Pound, i ,200 , : 1,398 14:0 Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — — 450 : o : o Foreign manufaftured Silks Linnens,Cottons,y^. — 75 : o : o Total of Taxes 1,923 : 4 : o The Taxes amount to fix Shillings and five Pencein the Pound upon the annual Income. '. N-5. For a Nobleman, or Gentleman, who hath an Eftate of Four Thoufand Pounds a Year in Land. I o 3 4 7 s i8 I Malt, Hops, Beer and Cyder, 1 6 Salt, — — — — I Sugar, Raifins, Currants and Spices, — — — Leather, — —,.-«. Sope and Candles, — - — Coals, in London, — • — Houfes and Windows, — - Drugs, Tobacco, Glafs, Pa, per. Parchment, Stamp Dunes, Pollage of Let- ters, Coaches and Chairs ^c. — — — 100 : o Lund T?x four Shillings in the Pound, — — 8oo : o 19 17 18 o 4 d o 8 o 4 o o o 935 '• JiS : o Foreign Wines, Arrack, . , Rum, Brandy, Coffee, Tea and Chocolate, — 300 : o : o Foreign manufadu red Silks, ... Linnens, Cottons, ^c. 50 : o : o Total of Taxes 1,285 J 18 : o The Taxes amount to fix Shillings and five Pence in the Pound upon the annual Licome. C 1'^ I'l, l^i r ij i M I 4 i i'nti \Vt[,! lit:! N° 6. For a Gentleman who hath anEftatc of Two Thoufand Pounds a Year in Land, Malt, Hops, Beer and Cyder, Salt, — — — — ^ Sugar, Raifins, Currants and Spices, — Leather, — — — Sope and Candles, — — Coals, in London, — — Houfes and Windows, — Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- ters, Coaches andChairs, Land-Tax four Shillings in the Pound, — — Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — Foreign manufaftured Silks, Linnens, Cottons, ^c. 13 o I o 3 3 5 50 400 ICO 25 s 13 II 14 3 4 19 o o 479 : 2 d o 6 o o o o o Total of Taxes 654 : 2 : o The Taxes amount to fix Shillings and fix Pencein the Pound upon the annual Income. ill, d o 6 o o o o o o o o N^ 7. For a Gentleman, who hath an Eftate of One Thoufand Pounds a Year in Land. II o Malt, Hops Beer and Cyder, Salt, — — — — Sugar, Raifins, Currant3 and Spices, — Leather, — — Sopc and Candles, Coals, in London, — — 1 loufcs and Windows, — Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- ters Coach, ^c, Land-Tax four Shillings in the Pound, -- — 200 : I o 2 2 5 I : 14 : 5 ' II : II : 16 : 4 : 25 249 7S 12 o 10 d o 6 4 o o o o o Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — Foreign manufadured Silks, Linnens, Cottons, i^c. Total of Taxes 336 : 13 = » The Taxes amount to fix Shillings and nine Pence in the Pound upon the annual Income. C 2 m 1 I 111 \- a.i I ; ii t ■ I h I: fl N" 8. For a Gentleman who h?th an Eflate of Eight Hundred Pounds a Year in Land. £ J — — liCather, — — — Sope and Candles — - Coals, in Londoi^ — - Floufe and Windows — Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Pollage of L.et- terSjCoach or Chair, ^c. Land-Tax four Shillings in the Pou xl, — -— / — o o o I I 2 10 80 3 9 16 7 13 12 2 d o 2 6 4 o o o 104 : 3 ' Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — 30 : : Foreign manufadturedSilks, Linnens, Cottons, ^c. 5 ' : Total of Taxes '39 • 3 • The Taxes amount to feven Shillings in the Pound upon the annual Income. m of o N". II. For a Gentleman who hath an Eftate of Three Hundred Pounds a Year in Land. : o 1 I s ci : 2 Malt, Hops, ^eer and Cyder, ^ ' I? '• Salt, — — — — o : 7 ■• 6 : 6 Sugar, Raifins, Currants •• 4 and Spices, — — o : 13 ■ 6 : o Leather, — — — o : 6 : : o ' Sope and C?ndles, — I : 7 ■' : o Goals, in Lonr'on, — — I : 4 : Houfe and V/indows, — I : 12 : Drugs,Tobacco, Glafs, Pa- per, Parchment, Stamp : o ' Duties, Poftage of Let- ters, Coach or Chair,£;fr, 7 • 10 : : o Land-Tax four Shillings in . „ : the Pound, «— — m 6o : : Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — Foreign manufa6luredSilks, Linnens, Cottons, £sfr. 78 : 17 : o 22 : 10 : o 3 : 15 : o Total of Taxes 105 : 2 : o The Taxes amount to feven Shillings in the Pound upon the annual Income. '!■ ( II Mill M ri;4 .1 m\ ', I N*. 12. For a Gentleman who hath an Eftate of Two Hundred Pounds a Year in Land. Malt, Hops, Beer and Cy- Suga\ Raifins, Currants and Spices, '— - — Leather, — — . — Sope and Candles, — - - Coals, in London, — - — Hoiife and Windows, — • Drugs,Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Foflage of Let- ters, ^c. — — — » Land-Tax four Shillings in the Pound, — — . Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — Foreign manufadt'iredSiiks, Linnens Cottons, ^c. 5 o o o I o I 5 40 4 6 12 5 4 16 7 5v : 15 ' o 8 o 4 o o o o 15 : o : o 2 : 10 : o „. , .._ Total of Taxes 72 : 5 : o The Taxes amount to Seven Shillings and three Pence in the Pound upon the annua! Income. I' of N' 13. For a Freeholder who hath an Eftate of One Hundred Pounds a Year in Land. 'i'! 8 4 o o o o o Malt, Hops, Beer and Cyder, 3 : 10 : Salt, — — — — : 6 : 8 Sugar, Raifins, Currants and Spices, — — — : 7 : Leather, — — — : 4 8 Sopc and Candles, — ■ — : 13 8 Houfe and Windows, — : 14 : Drugs, Tobacco, G lafs, Pa- per, Parchment, Stamp Duties, Poftage nf J en- ters, ^c. — I : 2 : 3 Land Tax four Shillings in the Pound, — — 20 : : 26 : 18 ■ 3 Foreign Wines, Rum, Brandy, Tea, ^c. >— 3 : 6 8 Foreign manufadured Silks, . -. Linnens, (s^c. — — : II ; I Total of Taxe- ','*> ; 16 .1 Jl- I ! The Taxes amount to fix Shillings and two Pence in the Pound upon the annual Income. 2;! it "■;<•! ,! :t:! N'* 14. For a Freeholder who hath an Eft ate Fifty Pounds a Year in Land. L s d Malt, Hops, Beer and Cyder, 3 • : Salt, — . — -^ -^ : 5 • 10 Sugar, Raifins, Currants and Spices, — — -— : 4 • Leather, — — — : 4 : Sope and Candles, — — : 5 ' 2 Houfe and Windows, — : '> . Drugs, Tobacco, Glafs, Pa- • per, Parchment, Stamp J 'Duties, Poilage of Let- ters, ^c, — — — : 5 ' 7 Land-Tax four Shillings in the Pound, — — 10 : : 14 : 12 : 7 Rum, Brandy, ^c. — : 16 : 8 Foreign Linneps, l^c. — : 2 : 9 Total of Taxes 15 '• 12 : l^'l The Taxes amount to fix Shillings and three Pence in the Pound upon the annual Income, » ... : . i ' - , I d o lO o o 2 o 7 o 7 8 9 o N° 15. For a Farmef who expends One Hundred and Fifty Pounds a Year. £ ' ^ Malt, Hops, Beer and Cyder, 4:0:0 Salt, — . — — ^ : 7 : 6 Sugar, Raifins, Currants and Spices, — « — 0:8:0 Leather, — • — — 0:5:4 Sope and Candles, — — : 15 : Houfe and Windows, — : 14 : Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- ters, ££?f. — * — — Foreign Wines, Rum, Brandy, CofFee,Tea,^f . Foreign Linnens, ^c. — 13 8:3:2 5 • o : o o : 16 : 8 Total of Taxes 13 : 19 : 10 The Taxes amount to one Shilling and ten Pence in the Pound upon the annual Expences. D2 H r % '1 I? ii I % III m 1- 1 11: i' I- I. : '} ■ N'^ 1 6. for a Farmer who expends One llundred Pounds a Year. A r a s d Malt, Hops, Beer and Cyder, 3 ' 10 : Salt, — — — — : 6 : 8 Sugar, Raifins, Currants f and Spices, — — — o : 7 •' Leather, — — — o : 4 • 8 Sope and Candles, — o : 13 • 8 Houfe and Windows, — o : 9 • Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp '' Duties, Poftage of Let- ters, ^c. —^ — o : II : I . . 6 : 2 ; I t'oreign Wines, Rum, Brandy, Tea, ^c. — I : 13 •• 4 Foreign Linnens, i^c. — o : 5 ' 7 Total of Taxes 8 : I ; The Taxes amount to one Shilling and feven Pence in the Pound upon the annual Expences. 1" *i:'l ( hi I"- ; («1 N*. 17. For a Farmer who expends Seventy r Pounds a Year. \\ £ s d Malt, Hops, Beer and Cyder, 2 : 14 : Salt, — . — — — : 5 ' ID Sugar, Raifins, Currants and Spices, — ' — : 4 : Leather, — ,— .— : 4 : Sope and Candles, — : 5 • 2 Houfe and Windows, — : 8 : DrugSjTobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- crs, £*ff. ' — — — : 7 • 9 • . ■ 4 : 8 : 9 Foreign "Wines, Rum, Brandy, Tea, (^c. ' — I : 3 ' 4 Foreign Linnens, Cffr. — : 3 : II Total of Taxes 5 : 16 : The Taxes amount to one Shilling and eight Pence in the Pound upon the annual Expences. > fr:'i : 'I-. m hi! m: For a Farmer who expends Forty Pounds a Year* \ s d Jalt, Hops, Beer and Cyder, 2 : 5 • Salt, — — . — . -^ o : 5 • Sugar, Raifins, Currants ' and Spices —.—.—. o t 3 ' 4 Leather, — — — o : 3 • 4 Sope and Candles, — ■ - o : 4 : 7 Houfe and Windows, — : 7 • Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- ters, ^f. — — — o : 5 ' Total of Taxes 3 ' 13 : 3 It' Sil; M- i ■'■■ 1^ .HI . m The Taxes amount to one Shilling and ten Pence in the Pound upon the annual Expences. I'j >m N". 1 9. ' For a Tradefman in London^ who expends three Hundred Pounds a Year. £ s d Beer and Cyder, - — > — - 4 : II : Salt, — — — — : 5 ' Sugar, Raifins, Currants and Spices, — — : 10 : 6 Leather, — — — : 4 : 8 Sope and Candles, — - - I : 4 : 8 Coals, — — — — . 3 ' 4 : Houfe and Windows, — • 2 : 2 : Drugs,Tobacco, Glafs, Pa* per. Parchment, Stamp Duties, Poftage of Let- ters, £sff. — — — 5 : : 17 •' Foreign Wines, Arrack, Rum, Brandy, Coffee, Tea and Chocolate, — Foreign manufaduredSilks, Linnens, Cottons, (^c. lO 15 : o : o 2 : 10 : o Total of Taxes 34 : 11 : lo The Taxes amount to two Shillings and four Pence in the Pound upon the annual Expences. I 1 It' A. i ; 1 i1 1 Irs \n (^^ lull- 'I m £ I'i it. ij f I ' ■4 N*. 20. For a Tradtfiiian in London^ who expends Two Hundred Pounds a Year. £ / i Beer and Cyder, — — 3 ' i8 : o Salt, — — — — o : 4 •• 2 Sugar, Raifms, Currants and Spices, — >— o : 9 : o Leather, — — — o : 4 : o Sope and Candles, — - I : 2 : 8 Coals, . — — — . — 2 : i6 : o Houfe and Windows, — I : 12 : o Drugs,Tobacco, Glafs, Pa- per, Parchment, Stamp r • ■: - Duties, Poftageof Let- - • » * . tersj &c. — — --• 3 : 6 : 8 Foreign Wines, Rum, Brandy, Coffee, Tea and Chocolate, — • •— Foreign manufadturedSilks, Linnens, Cottons, £sff. 13 : 12 : 6 10 : o : o I : 13 : 4 Total of Taxes 25 : 5 : 10 The Taxes amount to two Shillings and fix Pence in the Pound upon the anhiial Expeoces. ... . /! ■ : " Nr 21. Pot a Tradefmati in Lmidorty who expends One Hundred Pounds a Year. I ;i ' '1 i £ / i/ Beer and Cyder, -i- -i 3 • 5 : o Salt, — -^ — — a : 3 ' 4 Sugar, Raifmsj Currants and Spices, • — — o : 7 : 6 Leather, — — — o : 3 ' 4 Sope and Candles, — — > o : 15 : 4 Coals, -^ — — — ' 2 : : o Houfe and Windows — I : 2 : o DrugSjTobacco, Glafs, Pa- per, Parchment, Stamp Dutiesj Poftage of Let- ters, i^Ci — — — • I : 2 : 3 8 : i8 : 9 0:11: t Total of Taxes 12:16: 6 Foreign Wines,- Rum, Brandy, Coffee, Tea, tfc. — — — — Foreign manufafturedSilks, Linnens, Cottons, ^c. The Taxes amount to two Shillings and Six-pence in the Pound upon the annual Expences. 'I' I i 1^ 1.1 InM ! * .:i:i . Ik: M N' 22. For a Tradefman in the Country, who expends One Hundred Pounds a Year. Malt, Hops, Beer and Cyder, Salt, — — -^ — . Sugar, Raifins, Currants and Spices, — — — Leather, — — — Sope and Candles, — — Houfe and Windows, — Drugs,Tobacca, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of let- ters, ^c. — — — Foreign Wines, Rum, Brandy, Cofftte, and Tea, Foreign Linnens, ^c. — £ 3 o o o o I / 10 5 ID A k i o o 6 8 8 o 13 8:0: 5 : o : o 0:16: 8 Total of Taxes 13 : j6 : 10 The Taxes amount to two Shillings and Nine Pence in the Pound upon the annual Expences. .N-23. ForaTradefman in the Country, whoexpcnd* Seventy Pounds a Year. Ma alt, Hops, Beer and Cyder, Salt, — — — — Sugar, Raifins, Currants and Spices, — — — Leather, -*— — — Sope and Candles, — •— Houfe and Windows, — Drugs, Tobacco, Glafs, Pa- per, Parchment, Stamp Duties, Poftage of Let- ters, ^c, — — . — Foreign Wines, Rum, Brandy Coffee, and Tea — Foreign Linnens ^£. — Total of Taxes 2 o o o o o 2 o 4 9 4 9 d o o o 4 o '5 5:91 ^v 8 7 '- 9 8:3:6 The Taxes amount to two Shillings and fouf Pence in the l^ound upon the aanual Expences* £ 2 Ti'V- Mt> ''li i: i' ; ^ ?!■ I if ; m ',rt <. nv I;: P i '( ttii US f if'r li III N*^ 24. For ^, Tradcfman in the Gountryj who expends Forfy Pounds a Year. Malt, Hops, Beer and Cy- Salt, — — — . — Sugar, Raifins, Currants •' and Spices, — • Leather, — — —. Sope and Candles, — — Houfe and Windows, — Drugs, Tobacco, Glafs, Pa- per, Farchment, Stamp Duties, Poftagc of Let- ters, ^c. — -^ -^ . Total of Taxer 2:5:0 0:3:4 0:5: 1 : 3 : 4 1 : n : 1 : 7 : 1 o : 7 : 6 4 • ^ ; 2 I I The Taxes amount to two Shillings in | /.. the Pound upon the aniiual Expenccs, who 5 ' o 3 = 4 5 : o 3 J 4 |ii : Q 7 : Q 7 : 6 2 ; 2 For a Manufi^urer of Wood, Iron, C^c, m London, whofe Wages may be Twelve Shillings a Wepk, which amount to Thirty-one Pounds Four Shillings ^ Year, £ s 4 BecFj 'T^ »— . .— -w. > : 5 J 9 Salt, -, — , — < -^ : 2 ; 6 Sugar, (^c, -« — ?■ — ^ o : 3 • o Leather, .— -- ^-^ ; 2 : Q Sope and Candles, — -^ o ; 5 J Coals, — -— — —-. o • 12 ; Drugs,Tobacco, Spirituous Liquors, ^c. — — ^ : IP : o Window-Tax, t-<- ?— : 2 : 3 - - Jotal of Taxes 3 ' 2 : 6 '■ llings in I cs, The Taxes amount to two Shillings in the Pound upon the annual Income. 1 ll 1 'ii 111- i;^ m For a Manufadurer of Silk, ^c, in London^ whofe Wages may be Ten Shillings and Six Pence a Week, which amount to . Twenty-feven Pounds Six Shillings a Year. c $ d Beer; *— P-. — , : 16 : 2 Salt, -- — . — — : 2 : 6 Sugar, €s?f. — — "-^ : 3 • Leather, — — — ^ : 2 : Sope and Candles, •=-^- — : 5 • Goals, — — — - — » © : n t ' DrugSjTobacco, Spirituous - - ■ ' : . ' "' Liquors, ^c, — t«^ : 10 ; Window-Tax, — — : 2 : 3 -- Total of of Taxes 2 : 12 : II The Taxes amount to two Shillings in the Pound upon the annual Income. 1 It J?; 'iril m : I- For a Labourer in LmJen, whofe Wages may be Nine Shillings a Week, which ' amount to Twenty-three Pounds Eight Shillings a Year. ' . ': • £ * i^ Beer, -U — . — -- 1 : 5 ' 9 Salt, — . ^ ^ — o : 2 : 6 Sugar, Csff. — . — . — o : 2 : o Leather, — _-. ^-, o : 2 : 3 Sope and Candles — — o : 2 : 6 Coals, — — — — : 8 : o Drugs,Tobacco,Spirituous Liquors, fcff. — -^ o : lo : o Window-Tax, — — o : 2 : 3 Toial of Taxes 2 : 15 : 3 >« The Taxes amount to two Shillings and four Pence in the Pound upon the annual Income. m 14 i;^!' '.'< f ri. ;. '^! .4. 4 i '^!:.' ■:!| i"- \'(i For a Mariufadlurcr 6f Wood, Iron, &c. in the Country^ whofe Wages may be' Nine Shillings a Week, which amount to Twenty-three Pounds Eight Shillings a Yeatrf £ s d Beef, ^ -— — 6 : 13 • 4 Salt, -^ ^ — . — i : 2 : 6 Sligar, C«ff. -iii — i — r 6 : 3 • o Leather, ^— . -— — ^ o : i : II S&pe arid Candles, •*— ^-» : 3 • lO Drugs, Tobacco, ^c. -^ : 5 • o Window-Tax, — — o : 2 : 4 Total of Taxes i i ii f ii The Taxes amount (o one Shilling and four Pence in the Pound upon the ann^uat Income* m P III - l^oraManufadurerof WoollenClbtb, Stuffsi ' , >.&€; in the Country^ whofe Wages may i 1 be Seven Shillings and Six-pence a Week< which amount to Nineteen Pounds Ten Shillings a Year. £ S 4t Beier, ;— — — .^ o : 6 : 6 Salt, -^ — — — : 2 : 6 Sugar, 6f f , •-- — 1 — o : 3 • o Leather, *-^ — — . o : I : II Sape and Candles, — b : 3 : lo Drugs, Tobacco, i^d -^ o : 5 : o "Window- Tax ^-. ~- o : 2 : 4 Total of Taxes i : 5 • I The Taxes amount to one Shilling and three Pence in the Pound upon the annual Income. i 1 M m 1 M ma V'i i )i'i Ht: :?i m ; N<> 30. For a Hufbandman, or Laboure'r, in the Country, whofe Wages may be Five Shillings a Week, which amount to Thirteen Pounds a Year. £ t J Beer, ^ — . ^ ^ : 4 : 7 Salt, — . ^ — — : 3 : 4 iSugar, ds?r. — — — - . : 2 : Leather, — — — ; 2 : 2 Sope and Candles, — ■ : I ; 3 Drugs, Tobacco, ^c. — ; 2 : 6 Total of Taxes o : 15 : 10 l':'ll The Taxes amount to one Shilling and three Pence in the Pound upon the annual Income. . . , ,. rt 1 . f t z I 'M