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 O 
 
1 
 
 AN 
 
 ESSAY 
 
 O N 
 
 WAYS and MEANS 
 
 FOR RAISING 
 
 MONEY 
 
 For the SUPPORT of the 
 
 PRESENT WAR, 
 
 WITHOUT 
 
 Increafmg the PUBLIC DEBTS. 
 
 INSCRIBED 
 
 To the Right Honourable 
 
 George Lord Anfon^ 
 
 Firft Lord Commissioner of the 
 ADMlRALtTy &c. 
 
 I'rSft. 
 
 By F. F. 
 LONDON: 
 
 . ':r!A'4*J 
 
 Printed for M. Cooper, at the Clobe^ in 
 Pater'noficr-Row, 1756. 
 
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 cWArrCR UNiV^RcriTY LIBRARY 
 
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T<« M V i 
 
 fi 
 
 V 
 
 ■^ Jf' 
 
 .!...; 
 
 I 
 
 ADVERTISEMENT 
 
 ' ^ T O T H fe 
 
 
 
 R E A D E R. 
 
 .kill < i . k •^ i ij 
 
 .11 .1 'A f I . (» 
 
 THE following EjGTay wap^ 
 written fome Montlis fince, 
 when a French War feemed un- 
 avoidable. The Miniftry, by the. 
 Plan they laid down to themfelves, 
 and their Oeconomy, have not de- 
 manded fo great a Loan as die 
 Calculations in this Eflay have fup- 
 pofedi and have certainly bor- 
 rowed 
 
 / 
 
 ./■ 
 
 -/ 
 
 / 
 
 / 
 
 .-.«l«J»«(J«JasLi; 
 
 -"^sjawpi 
 
i . \ 
 
 ADVERTISEMENT. 
 
 rowed it on very good Terms, 
 confidering the prefent Situation of 
 Affairs. If no great Deficiencies 
 come hereafter to be made good, 
 the Author will rejoice as much as 
 any Man living at his Error. 
 But, as his Eflimate fuppofes all 
 Deficiencies made good, and the 
 Accounts clofed ; and as his Rea- 
 fbning is not at all afFeded by the 
 particular Sums borrowed, he 
 chofe to publifh it as it was firil 
 written j it being very eafy for the 
 Reader to add or diminifh (as in 
 the prefent Cafe) either in the*ac- 
 cumulating Debt, or in the Me- 
 '" thod 
 
 ■ 
 
 I 
 4 
 
 I 
 
 X 
 
 i 
 
f 
 
 s 
 
 : 
 
 
 ADVERTISEMENT. 
 
 thod propofed for raifing the Mo- 
 ney, in Proportion to the yearly 
 Demand of the Government, and 
 the Rate of Intereft fuch Demand 
 is raifed at. 
 
 T O 
 
 ./■ 
 
 ^WW«-.^ 
 

 ;i' 
 
 ERRATA. 
 
 P A n En. lir.c >, nt the end, read as inAead of /or. 
 
 31. line 3, for no read «o/. 
 
 i*^ 
 
 
 ^r ■ 4 
 .f 
 
 r 
 
 
 f. ! 
 
 V 
 
.«• — »-^^„^ 
 
 TO THE 
 
 Right Honourable 
 
 George Lord Anfon^ 
 
 Sec. &c. &c. 
 
 9r. 
 
 4 
 
 i 
 
 I 
 •I 
 
 ■4 
 
 i 
 
 My Lord, 
 
 TH E great Share Your 
 Lordftiip's High Sta- 
 tion gives You, in the Ma- 
 nagement of the prefent War 
 againft France-^ and the 
 univerfal Satisfaftion the 
 Public enjoy, from Your 
 Conduct therein, will, I 
 
 A make 
 
 -■ ■ "-t:-;*r. 
 
Ill \ 
 
 ip 
 
 •i 
 
 '1 
 
 01 , 
 
 i ^/ V • 
 
 (") 
 
 make no Doubt, induce them 
 readily to agree with me, in 
 the Propriety of my infcrib- 
 ing this Eflay, on the Means 
 of fupporting and continuing 
 this War, to Your Lordlhipj 
 though it is not immediately 
 in Your Department. 
 
 But, my Lord, I have 
 another Reafon, which more 
 particularly regards myfelf, 
 for prefuming to addrefs 
 Your Lordihip in this Man- 
 ner. It was the Honour 
 Your Lordihip did me in 
 
 attendino: 
 
( iii ) 
 
 attending to a Converfation 
 in which I exprefled my 
 Sentiments on this Head, 
 that firft gave me Encou- 
 ragement to commit my 
 Thoughts to Writing: So 
 that Your Lordlhip has a 
 Kind of parental and natu- 
 ral Right to them. 
 
 ! I] 
 
 I 
 
 cr 
 
 I 
 
 And, to conclude, I 
 could not fo far oppofe my 
 own Inclinations, as to omit 
 any Opportunity of publick- 
 ly declaring, that, with the 
 greateft Admiration of the 
 
 Vigilance, 
 
 
 I 
 
 i 
 
 w-> 
 
! ( 
 
 H' 
 
 (iv) 
 
 Vigilance, Vigour, Integrity, 
 and Secrecy, with which 
 Your Lordfhip purfues all 
 Your Meafures for the De- 
 fence of this Country. I 
 have the Honour to be Ow, 
 
 My Lord, of 
 Tour Lordship's 
 Moft Obedient^ 
 Devoted^ 
 And Obliged 
 Humble Servants^ 
 
 F. F. 
 
 
 i 
 
 I 
 
 s 
 
 i 
 i 
 
 i 
 
 1 
 
 I 
 
{ > ) 
 
 lr< 
 
 F. 
 
 A 
 
 i 
 
 4' 
 
 I 
 I 
 
 AN 
 
 ESSAY 
 
 O N 
 
 Ways and Means for railing Money 
 for the Support of the prefent 
 WAR, Sfc. 
 
 THE fubjea Matter of the follow- 
 lowing EfTay, is, as I humbly 
 conceive, of the utmoft Impor- 
 tance to thefc Kingdoms ; and delerves, at 
 lead, tlic (iirious Con fide ration of every 
 Well- Wither to them. In offering my 
 Thougiits upon it, I hope I fliall not lie 
 under the Imputation, either of Imper- 
 tinence or Self futTiciency : The Duty of 
 every Citizc n to contribute his Endeavours 
 to extricate us in Times of Difficulty, (I 
 
 B will 
 
1(» 
 
 (2) 
 
 will not fay Danger) will, I hope, fave 
 me from the Firft j and when it fliall 
 appear, that no one iingle Thought is, 
 perhaps, my own, bat (<4S I am ready to 
 acknowledge) what has been faid by many 
 before me, though not fufficiently at- 
 tended to, I think I ought to ftand ex- 
 empted from the Lad. 
 
 ii 
 
 
 1 ' 
 
 Thofe who are at the Hclm> want 
 neither Courage nor Wildom to protedt 
 us : And the univerfal Content their Con- 
 dud has hiiherto given, with the Ap- 
 plaufe it has received, is a certain Proof 
 that their Meafure& are agreeable to the 
 Senfe of the People j and a prejumpthe 
 one, at leaft, that they are right. For, 
 however capricious the Voice of the 
 People may be, right Meafures are more 
 likely to be approved than wrong : And 
 though the peftilential Breath of Fadtion 
 may blaft them for a Day ; yet they 
 will certainly appear in their true Light to 
 Pofterity, 
 
 / " ■ We 
 
 
 
(3) 
 
 jpe, fave 
 it fiiall 
 mght is, 
 ready to 
 by many 
 ;ntly at- 
 land ex- 
 
 i» want 
 
 protedt 
 
 eir Con- 
 
 :he Ap- 
 
 in Proof 
 
 to the 
 
 (umptive 
 
 ;. For, 
 
 of the 
 
 re more 
 
 : And 
 
 Faction 
 
 et they 
 
 ^ight to 
 
 We 
 
 We arc engaging in a War, not only 
 juji but necejfary ; {^bfolutely ne.ccjfary^ 
 to recover our undoubted Rights, from the 
 Encroachmtuts and Invajiom of a People 
 arrogant from their Power j a People 
 whom no Treaties can bind, and who 
 feem wantonly to make a Joke of public 
 Faith, and place their Reafon in their 
 Arms only. Louii the Fourteenth chofe 
 for a Motto on his Cannon, Ultima Ratio 
 Regum i had he faid Fides^ he would have 
 given a true Portraiture of himfelf and 
 his Miniflers, . , "' 
 
 As the War is neceifary, fo it is likely 
 to be of foine Duration : For fince we 
 have taken up Arms to defend our Pro- 
 perty, often ceded to us by the moft 
 folemn Treaties, we cannot in Honour 
 or Prudence lay them down, *till by 
 Hiewing our Strength in our American 
 Colonies, and exerting it with Vigour, 
 we convince the French that we are their 
 
 B 2 Superiors 
 
 I 
 
 
 ^i4; 
 
A 
 
 ii' 
 
 U 
 
 il 
 
 (4) 
 
 Superiors there at leaft : And perhaps they 
 may in Time fee, that the only Way for 
 them to enjoy their own weak, though, 
 cxtenfive Settlements, is to leave us in 
 the quiet Poffeilion of ours : And fo we 
 may obtain that Security from their Fears, 
 which we have often in vain attempted to 
 obtain from their Juftice. 
 
 As the War may be of fome confiderable 
 Length, fo of courfe it miifl: be proportion- 
 ably expenfive. The Meafure for going in- 
 to it, feems to be the Meafure of the People, 
 as much, and more fo, than any within my . 
 Memory. All Ranks, all Parties, Inha- 
 bitants of the Cities, and Inhabitants of 
 the Country, are unanimous in their Ap- 
 probation of It i and, as yet, appear to 
 vie with each other in their Zeal to fup- 
 port It. Since this is the Cafe, they ought 
 not to murmur at the Expence : But they 
 have a Right to have that Expence, which 
 they mud b»ar, laid on them in a Man- 
 ner as little burthenfome to them as the 
 
 Nature 
 
 i 
 
 il 
 
 -E 
 
( s) 
 
 Nature of the Thing will admit i and 
 then I do not doubt but they will bear it 
 with Chearfulnefs. If they (hould not, 
 they will, in that Cafe, be the lefs to be 
 regarded j becaufe they muft take one of 
 thefe Alternatives, either to fit ftill and 
 fee their Colonies wrefled out of their 
 Hands, by a Nation, the conftant natural 
 Enemy to this Country, or be at the Ex- 
 pcnce to defend them. As far as one can 
 poflibly judge, from the prefcnt Appear- 
 ances, they wifely and bravely choofe the 
 laft i and they ought not to recede or re- 
 pine, if all is done, that poflibly can be 
 done, to make that Burthen fit eafy on 
 their Shoulders which they muft Aand 
 under. 
 
 The Current Service of the 
 Year, when we are engaged 
 in a War, will not probably 
 come under 
 
 7,000,000 
 
 The 
 
W f 
 
 \ii^ 
 
 k k 
 
 I 
 
 \\ 
 
 (6) 
 
 The Land Tax, at 4 j. will 
 produce — 2,000,000 
 
 ,.^.. 
 
 The Malt 
 
 — 750,000 
 
 i< 
 
 The Sinking Fund, to make 
 an even Sum, we will call — 1,250,000 
 
 " *• ^ 4,000,000 
 
 We will fuppofe that there 
 will then remain to be raifed 
 annually, during the War — 3,000,000 
 
 • The Means of raifmg this Sum, fo as to 
 be the leaft felt by the People, is the Ob- 
 jedl I have in View j and will be the Sub- 
 ject of this Pamphlet. 
 
 a 
 
 H 
 
 l\U 
 
 
 ! r 
 
 % 
 
 Whatever Schemes may be offered, or 
 in how many different Shapes foever they 
 may appear, all Moans of raifing thefe 
 three Millions, muft ultimately refolve 
 into one of thefe two Ways, viz, either 
 
 to 
 
 4':-i 
 
 i 'i 
 
(7) 
 to ralfe it on the Subjeds within the Year, 
 for the current Service thereof; or elfe to 
 borrow it of them on the pHbiic Faith, 
 and appropriate a Fund for the Payment 
 of the Intercft at ieaft. Now, to ereft 
 fuch a Fund, it is necelTary to impofe 
 new Taxes adequate thereto. 
 
 The !aft has been the Method during 
 King fn/Iiam'Sy Queen Anne's^ and the 
 lift Wur with France and Spain, by which 
 a Debt of about Fourfcore Millions is ac- 
 cumulated. 
 
 Let us now fuppofe that the old Way 
 of raifing the Money is the beft; and fee 
 what our Circumftances will be at the 
 End of the War, which, for Argument 
 Sake, we will calculate to laft fevea 
 Years. . . 
 
 If a fafe and lafting Peace can be 
 fooncr obtained, happy will it be for this 
 
 Nation, 
 
i 
 
 fi^: 
 
 il 
 
 (8) 
 Nation, and no Man will rejoice at k 
 more than tnyfelf. 
 
 r • " ' 
 
 I'-* .'.; 
 
 : The Government will want three M'xU 
 lions a Year ; and I much qbeflion whe- 
 ther, confidering the Pra<flices that now 
 have been, and conAantlj are ufed upon 
 thefe Occafions, they can borrow it even 
 this firft Year, under 3 ~ per cent, which 
 muft gradually rife to 4/. or 44. Let 
 us, at an Average, take it at 4/. 
 
 . Three Millions a Year, for feven Years, 
 makes 21,000,000, which, at 4/. percent, 
 per annum^ will demand 840,000/. a 
 Year to pay the Intereft only, and increafe 
 our Debt to 101,000,000. 
 
 i 
 
 \' 
 
 Now I would ferioufly aflv, Whether 
 the Right Honourable the Board of 
 Treafury are of Opinion that they ran 
 lay Taxes fufficient to produce 840,000/. 
 per anniinii without entailing a grievous 
 Burthen upon the Manufadures of ihis 
 
 Kingdom ? 
 
 J \ 
 
lice at Jt 
 
 •ee Mil. 
 ►n whe- 
 'at now 
 '^ upon 
 it even 
 which 
 • Let 
 
 Vears, 
 '^ cent. 
 5/. a 
 creare 
 
 ether 
 1 of 
 
 00 /. 
 vous 
 ihis 
 
 
 (9) 
 
 Kingdom? I fay Manufa^urcs, and not 
 Manufacflurers, for Reafons that will here- 
 
 after appear, 
 
 ■ - • 
 
 I have mentioned Pra(ftices having been 
 ufed J for which, perhaps, I may be ex- 
 pected, and called upon, to give an Ac- 
 count. 
 
 To be beforehand then with thofe who 
 may be offended at the Term j I do de- 
 clare, that I think it impoffible, confider- 
 ing our prefent Situation, there can, in a 
 natural Way, be that Difference in the 
 real Value of the Stocks, which has of 
 late appeared. It can be owing to no- 
 thing but a Belief that the Government 
 would want to borrow Money the ap- 
 proaching Seflions of Parliament: And 
 the Lenders know their Intereft well 
 
 C enough 
 
t < 
 
 ^ I 
 
 ( 10) 
 
 enough to be fenfible, that the only Me- 
 thod they have to raife the Intered on 
 future Funds, is to lower the Prices of 
 the prefent ; which are at a Aated Par- 
 liamentary Intereft. The Lenders are 
 Men i and as Men, however opulent, 
 refpe(flable, or important they may be, 
 they will a£t agreeably to their Interefl. 
 
 In all private Tranfadlions bexween 
 Man and Man, the Lender takes Advan- 
 tage of the Borrower ; and to fuppofe the 
 Government can ever borrow Money, 
 without it's being in fome Meafure a Jobb 
 to the Lenders, is an Utopian Scheme; 
 which an eminent Man, of the prefent 
 Age, feems to have fallen into : Now that 
 Man appears to me to be the beft Mi- 
 nifter for this Country, who contrives to 
 make it the leaft Jobb poflible. But who.- 
 
 ever 
 
 I 
 
 evi 
 nc 
 mi 
 
 bt 
 ht 
 
 at 
 
 r 
 
 n 
 
 I 
 
lyMc- 
 eft on 
 ices of 
 d Par- 
 rs are 
 ulcnt, 
 'y be, 
 e/l. 
 
 tween 
 dvan- 
 fetht 
 oney, 
 Jobb 
 ■me; 
 ifent 
 that 
 Mi- 
 s to 
 ho- 
 ver 
 
 *) 
 
 ( •' ) 
 
 ever is (o weak as to attempt to make it 
 none at all, will, if he lives long enough, 
 mod certainly repent u ', unlels he could 
 be well aiTured, it would be the lad Loan 
 he fliould ever have Occafion for j for 
 any Failure will undoubtedly create future 
 Difficulties. 
 
 Without pretending to the Spirit of 
 Prophecy, I will take upon me to pro- 
 nounce, that, though our Operations in 
 War may be attended with ill Succefs ; 
 yet, let the Public have ftrong Aflurances 
 and Convldion that the Miniftry will not 
 want a Loan, the Stocks will creep up, 
 in Spight of all that can be done to keep 
 them down. 
 
 I beg Pardon for this Digrcflion, which 
 I thought necefTary, and at the fame Time 
 
 C 2 pertinent 
 
 '4 ■ 
 
 I 
 
II 
 
 ' ■ \ 
 
 J! 
 
 
 ( 12 ) 
 
 pertinent to the chief End of thefe Re- 
 flexions. 
 
 To pay the Intereft of this Debt of 
 80,000,000, the Parliament have, from 
 Time to Time, laid Taxes -, which, from 
 the Redudion of Intereft fince, produce 
 more than is at prefent demanded from 
 them. This Overplus is brought to Ac- 
 count, and is now called the Sinking 
 Fund ; the favourite Child of a late Great 
 Minifter, and now d^fervedly become the 
 Darling of the People. It is not unlikely 
 I may be told, there is no Neceffity for 
 laying new Taxes, we will mortgage this 
 Sinking Fund, for the Payment of the 
 Intereft of the future Loans. If this 
 Method is taken, the Sinking Fund will 
 be yearly diminiflied, and fo in Time 
 will not come in Aid of the Current Ser- 
 vice, 
 
 '^- 
 
 
 'a. 
 
( '3 ) 
 vice, which I have fuppofed it to do, and 
 more muft neccflarily bb raifed to fupply 
 it's Place. Bclides, it is an unpopular 
 Scheme, that would, with Difficulty, 
 be complied with, as it would leave a 
 Debt of at lead 101,000,000, with little 
 or no Profpedt of it's being redeemed in 
 the prefent Syftem. 
 
 A 
 
 '■■« 
 
 Thus I have fet afide the Scheme of 
 mortgaging the Sinking Fund, as an un- 
 likely and impolitic one ; as it will entail a 
 vaft Debt on Pofterity, and at the fame 
 Time take away the moft effedual Means 
 of redeeming it. The only Method then 
 left to pay the Intereft on any future 
 Loan, would be, the laying iome new 
 Duties, fufficient for the Purpofe. 
 
 We 
 
 
( H) 
 
 !■ 
 
 
 We have fuppofed three Millions the 
 Sum neceffary to be annually raifed, in 
 Cafe of a War with France, If this can 
 be borrowed at 3 /. per cent, it will want 
 a Fund that will produce 90,000/. per 
 annuniy to pay the Intereft ; if at 4/. 
 120,000/. Let us, for the Sake of round 
 Numbers, eftimate it at 100,000/. a 
 Year, and this for the firft Year only. 
 
 I have heard (how true my Informa- 
 tion may be, I know not) that the Mi- 
 niftry were at a Lofs to know, on what 
 they fhould lay a new Tax, at the End 
 of the laft War. I have fuppofed the 
 War, we are now entering into, may laft 
 feven Years : No very unreafonable Sup- 
 pofition, I prefumej if we confider the 
 Duration of the late Wars with France, 
 
 Efpecially 
 
n 
 
 n 
 
 be 
 
 !► 
 
 (15) 
 
 Efpecially if we include the winding up 
 of Bottoms after a Peace. Money will 
 become dearer, and a higher Rate of In- 
 tereft mufl be paid for it yearly. If it 
 (hould now, in Reality, be difficult to find 
 Funds for the Payment of 100,000/. 
 what mud be the Cafe at the Expiration 
 of the War ; when we (hall be left with 
 a Debt of more than One Hundred Mil- 
 lions entailed on our Defcendants ; who 
 may, nay certainly will, have Rights of 
 their own to proted and preferve. What 
 then muft we do ? Mufl we tamely fit 
 flill, and fubmit to the Encroachments of 
 any perfidious Neighbour, for want of 
 Power to oppofe them ? God forbid. 
 We are not in fo miferable a Condition 5 
 we are a rich and powerful People, and 
 have die Means in our Hands to curb fuch 
 
 Neighbours, 
 
 f 
 
( i6 ) 
 
 Neighbours, and continue the War for 
 this, or a longer Term, without being 
 maimed at the End, however we may 
 fmart during the Operation. 
 
 ii'/4^ 
 
 r 
 
 It {hall be my Bufinefs to (hew thefc 
 Means ; for I (hould efteem myfelf a very 
 bad Member of the Community, if I 
 fhould expofe the Difficulties we are in, 
 and did not at the fame Time point out a 
 Way, which to me appears pradticable, 
 how we might fupport this War with 
 Vigour, and remain in our prefent 
 Strength at the End of it; and which 
 would not be fo burthenfome to the Na- 
 tion, as the contrading new Debts. 
 
 BeTore I proceed, I beg Leave to lay 
 down this Truth, as a Maxim not to be 
 
 departed 
 
 l'^ 
 
( '7) 
 departed from. The Poor do not, never 
 have, nor ever poflibly can, pay any Ta< 
 whatever. A Man that has nothing can 
 pay nothing, let Governments try what 
 Expedients they pleafe to force him to it. 
 He that works for his Living, will, and 
 muft live by his Labour. This is univer- 
 fally true in all Countries, at all Times ; 
 and equally fo, whether Provifions are 
 dear or cheap. I%have heard, that in 
 India a Man can live for one Penny a 
 Day } this tlien will be nearly the Price 
 of Labour in that Country. 
 
 If by Taxes, or Dearth, or any other 
 Caufe, the common Neceflliries of Life 
 become fo dear, that a Labourer cannot 
 live at the ufual Wages $ the Price of 
 Labour muft, and in Fadt aflually does 
 
 D rife 
 
 
liV 
 
 ^ 
 
 f, t 
 
 (18) 
 
 fife in Proportion thereto at leaft, gener- 
 rally much more* . .•.. ; 
 
 •4 
 
 If the Price of Labour in any Country 
 is fo great, that the Poor, by working 
 Part of the Week, can maintain himfelf 
 and Family the whole Week; it is an 
 Evil to that Country, which requires the 
 ftridleft Attention of the Magiftrates ; or, 
 if too much for then^ of the Legiilature, 
 by all poflible Means to prevent. For 
 every Day's Lofs of Labour, is an adual 
 Lofi to the Public. And any Laws which 
 encourage this Idlenefs of the People, 
 ought to be immediately repealed, as foon 
 as the Malady is found out. 
 
 Of this Sort, I apprehend, are the Laws 
 now in Force for the Settlement and 
 
 Provifion 
 
 J i • 
 
 V 
 
;ner- 
 
 (19) 
 
 Provkion of the Poor s which hare al- 
 ways appeared to me to operate in many 
 and varioos Ways, towards the enervating 
 and impairing our Strength ; and which 
 feem to require an efifedual, and a fpeedy 
 Remedy. 
 
 If Taxes are kid on Labour meerly, 
 or on fuch Articles as the meaneft La- 
 bourer muft want and ufe, he will flill 
 live, and his Wages muil be railed. If 
 on the Manufadurers, or Venders of 
 Goods, they will raife the Prices of the 
 Commodities they refpecflively deal in,, 
 iiifficient not only to pay the Tax, but 
 to make them full am^-nds for the Money 
 they diiburfe for the Payment of it, and 
 then always make a third Addition to 
 bring the Price to a round or even Sum. 
 
 D 2 So 
 
ll 
 
 (20) 
 
 So that the whole Tax^ and much ixiore,' 
 is ultimately paid by the Confumer) 
 that is, by the Man of Fortune who liYet: 
 on his Income : And this even in thofe 
 Taxes which are faid moflly to affedt the 
 Poor, and which they feem, at firft Sight, 
 to pay out of their own Pockets. And 
 here, as it appears to me, feems to lie the 
 Art of impofing Taxes. For, fince the 
 Confumer pays the whole, it is dear, 
 whatever Manufactures you tax, while 
 our Goods find a ready Vent at foreign 
 Markets, fo far as Foreigners are Con- 
 fumers, fo far they pay that Tax for us* 
 But if by Taxes being laid, either on the 
 Materials, or the Labour, or the Ne- 
 cefTaries the Manufa^urer wants, the Price 
 of the Commodity is fo raifed, that other 
 Nations can underfell us ', then it becomes 
 
 fcrioufly 
 
 I 
 
( 21 ) 
 
 Terioufly the Bufinefs of the Legiflature to 
 confider how they can remedy this, by 
 Icflcning, or totally abolifliing, particular 
 Taxes. 
 
 But here arifes a great Difficulty, which 
 all Minifters nectflarily labour under. It 
 cannot be prefumed, if you confider ei- 
 ther their differeni Education, or the ma- 
 ny various Occupations they are obliged to 
 attend to, that they can be Mafters of 
 this, and fufficiently know the Rudtuating 
 State of foreign Markets : And thofe 
 whom they confult, and really are ap- 
 prized of it, I fear confider Trade, not 
 as a national Concern, but merely as the 
 Point in Queftion affedts the particular 
 Branch they are engaged in; fo give 
 
 Counfel 
 
 % * 
 
11 
 
 ( 22 ) 
 
 CounfelS) Good or Bad, juft as it fuits 
 their own private Intereft. 
 
 Since then the Confumer pays the 
 whole of the Tax, it muft be equal to 
 him, when he maturely weighs it, how, 
 or on what it is laid. All that really con- 
 cerns him is, that he (liould pay as little at 
 the Exigencies of the State will admit ofj 
 and that the whole of what he does pay, 
 fhould, if poffible, go clear of all De- 
 dudions into the Exchequer^ to anfwer 
 the Purpofes for which it was levied. 
 
 f ' 
 
 The Method which occurs to me on 
 this Occadon, and which has met with 
 the Approbation of all fober-minded 
 confiderate Men, whom I have confulted 
 upon this Head, is not a Scheme of my 
 
 own 5 
 
(^3) 
 own ; but has been fome Time publifhcd, 
 under the Title of, Serious Confiderations 
 on the fever al High Duties which the Na- 
 tion in general (as well as it's Trade in 
 particular) labours under : With a Pro- 
 pofal to raife the Whole by one fingle Tax, 
 
 This Pamphlet is now univerfally ac- 
 knowledged to have been written by the 
 late Sir Matthew Decker ^ Bart, a Man long 
 verfed in Bufinefs, intimately acquainted 
 with, and frequently confulted by, Mi- 
 nifters on the Subjed of the public Re- 
 venues, and confequently Mafter of the 
 Subjedl of which he treated. Sir Mat- 
 thew goes farther than I propofe. 
 
 He is for aboliHiing all Taxes, and 
 raifing the whole for the Current Service, 
 
 for 
 
 K1 
 
 \\\ 
 
■ I 
 
 (*4) 
 for the Payment of all Intereft on the 
 Loans, and for the Purpofe of the Sink- 
 ing Fund, by one fingle Tax on Houfet 
 only. His Plan being fo extenfive, and 
 bis Attempt fo great, was not fo well at- 
 tended to, nor met with fo much Succefs 
 as it feems to merit : The more particu- 
 larly, perhaps, for this Reafon, as it un- 
 hinged the whole prefent Sydem of the 
 Revenues, and difcarded the numerous 
 Train of Officers employed in collecting 
 them } though indeed he provided for the 
 prefent Set during their Live$. 
 
 However, I rejoice at his having pub- 
 liAied it} for I cannot but conlider 
 it as a fure and fafe Retreat in Times 
 of Diftrefs, if fuch {hould hereafter hap- 
 pen. It is a Back-Door, by which we 
 
 may 
 
 ■ 
 
(»5) 
 may furcly favc ourfelves when our Houfe 
 18 on Fire, if we do not imprudently ftay 
 till the Sub(lance of the Fabric is con- 
 famed. 
 
 t 
 
 Though I would by no Means recom- 
 mend the taking in his whole Plan, in 
 thefe critical Times, as it may occafion a 
 ConfuHon which we ought mod certainly 
 to avoid } yet I fee no Reafon why it may 
 not, in Part, be applied in our prefent 
 Exigencies. 
 
 Dr D^avenanff (o long ago as towards 
 the End of King William'^ Reign, com- 
 putes the Houfes in this Kingdom to be 
 about 1,300,000, Sir Matthew Decker 
 eftimates them but at 1,200,000; of thefe 
 ,hc fuppofes I (a very large Allowance 
 
 B furely) 
 
 l^i 
 
 i •'I 
 
 'S >i 
 
/ 
 
 furely) not taxable : There then remains 
 600,000 Houfes, on which three Millions 
 are to be annually raifed during the War -, 
 which Tax at the Expiration thereof is ih- 
 tirely to ceafe : 5 /. per Houfe, at an Ave- 
 rage, raifes this Sum. ' 
 
 ,■) .J 
 
 I cannot help thinking the allowing 4, 
 as unable to pay any Thing towards 
 the Support of the War, is much 
 too large an Allowance : Therefore, I 
 would propofe to take 400,000 only, as 
 the Habitations of Paupers not able to 
 pay any Thing, and for empty Houfes, 
 and then >^ould humbly offer the follow- 
 ing Scheme; which, if thought not an 
 equitable Diftribution, by thofe whofe Si- 
 tuation, Capacity, or Employment, may 
 procure them better Information, and 
 
 confequently 
 
 CO 
 
 tei 
 
 fi 
 
 :i 
 
Is 
 
 Is 
 
 (27) 
 
 confequently better Rcafons for an Al- 
 teration, than my Conjedlurcs furnifh me 
 with, may be varied as Occafion re- 
 quires. . . 
 
 fl> 
 
 Perfons of very moderate Fortunes may 
 furely pay Five Shillings a Year, without 
 Hurt to themfelves or Families. Let us 
 then thus ilate it : 
 
 E2 
 
 200,000 
 
 (l' 
 
( 28 ) 
 
 200,000 
 
 - 
 
 at 5J. 
 
 " 
 
 "• 
 
 50,000 
 
 150,000 
 
 - 
 
 - 10 
 
 - 
 
 - 
 
 7,^;,ooo 
 
 100,000 
 
 - 
 
 . i/. 
 
 - 
 
 «» 
 
 100,000 
 
 100,000 
 
 - 
 
 - 2 
 
 - 
 
 «» 
 
 200,000 
 
 100,000 
 
 - 
 
 - 5 
 
 - 
 
 - 
 
 500,000 
 
 6o,ooo 
 
 - 
 
 - 10 
 
 - 
 
 - 
 
 600,000 
 
 40,000 
 
 - 
 
 - '5 
 
 - 
 
 - 
 
 600,000 
 
 30,000 
 
 - 
 
 - 20 
 
 - 
 
 - 
 
 600,000 
 
 10,000 
 
 - 
 
 - 25 
 
 - 
 
 - 
 
 250,000 
 
 3,000 
 
 - 
 
 - 30 
 
 - 
 
 - 
 
 240,000 
 
 2,000 
 
 - 
 
 - 40 
 
 - 
 
 ^ 
 
 lJo,ooo 
 
 800,000 
 
 3,295,000 
 
 Thus there is 3,000,000 raifed, with 
 an Overplus of 295,000 /. for Deficiencies, 
 and the Charge of CoUe^ing ; which, I 
 
 thinks 
 
 ^\ 
 
 1 
 
 (l> 
 
* 
 
 1 
 
 ? 
 
 ( 29 ) 
 think, may be done on very eafy TermSi 
 The prtffiK Colledors of the Land-Tax 
 and Window- Tax, or the prefent Officers 
 of the Excife, as it would be but a fmall 
 additional Trouble to them in their re- 
 fpedive Walks, would either of them, 
 as I apprehend, be glad of the Jobb at 
 
 2d, in the Pound for fuch additional 
 
 Trouble. 
 
 The Number of Houfes in this King- 
 dom, with the Circumdances of the In- 
 habitants, is, I conceive, already in ge- 
 neral known to the Government: For 
 this, I apprehend, mud be the Cafe in all 
 polifhed Countries and regulated Govern- 
 ments. But if the Knowledge they are 
 at prefent poiTeiTed of is not accurate 
 enough for the intended Purpofe^ it is 
 
 eafily 
 
 fV 
 
 
(3°) 
 cafily come at j either by the Parifli Offi- 
 cers in each refpedtive Pariih, or by the 
 Collectors of the Window-Tax, or by 
 the Supervifors of the Excife, or, which 
 is befl of all, by all three feparately, as 
 they will then become Checks to each 
 other. •• V - 
 
 To thefe may be added, if it (hall b« 
 found abfolutely necefTary, and not other- 
 wife, (for I am far from defiring to mul- 
 tiply Officers) Riding Infpedtors for cer- 
 tain large Diftridls. 
 
 This Method might alfo become very 
 ufeful towards the Improvement of the 
 Revenue on the Window-Tax ; which, 
 it is confidently faid without Poors, pro- 
 duces little more than the additional 2 s, 
 
 per 
 
 rfi) 
 
* 
 
 (31 ) 
 fer Houfe would have done, if carefully 
 collcv^cd. What Truth there is in fuch 
 Obfcrvations, I do no know. And if on 
 this, or any other Occafion, I have pro- 
 pagated Falfhoods, I fincerely afk Pardon 
 of all concerned. In my private Station, 
 I have not the Opportunity of getting at 
 Materials to afcertain Truth. 
 
 9k 
 
 I 
 
 t 
 
 This I know, I mean not to offend 
 any Body, and I only mention fuch Things, 
 from the Warmth of my AfFedion to 
 this Country, as appear to me to be of 
 Importance to the Service and Well-being 
 thereof. 
 
 The People of this Kingdom have been 
 by various Perfons, at various Times, 
 cftimated at about 8,000,000, Three of 
 
 thefe 
 
 w. 
 
 ^' 
 
( 32 ) 
 
 thefe Eight are> I (hould fuppofe, in a Si- 
 tuation of paying for themfelves, or be- 
 ing paid for by their Parents or Mailers, 
 at 20^. each at an Average. In that Cafe 
 a Capitation Tax would anfwer the (ame 
 Purpofe, and in Fadt is the fame Thing. 
 But the Name, perhaps, would be more 
 obnoxious : Befides, the Number of 
 Houfes feems eader to be come at with 
 Preciiion, and the Tax eaiier levied, as 
 the Occupier of each Houfe would con- 
 ftantly be the fole Paymafter? which, 
 though generally, would not always be 
 the Cafe in a Capitation Tax. 
 
 
 It may appear ftrange that I {hould 
 think it difficult to find Funds for the 
 Payment of 840,000/. a Year, and yet 
 talk of raifing 3,000,000/, within the 
 
 Year, 
 
 f> 
 
le 
 
 f 
 
 >e 
 
 f> 
 
 ( n ) 
 
 Year, without aggrieving the Subjcdt. 
 But let us cx)oIy confider what Taxes can 
 be laid to raife the Sum requifite, for 
 which the Mafter of the largeft Houfe 
 will not pay more than 40/. a Year, 
 confidering the many Commodities he 
 muft expend, and the many Hands they 
 muft pafs through. And fo of the other 
 Claffes. And this muft be the Cafe for 
 Ages to come, to his Children's Children, 
 thus faddled with an enormous Debt. 
 Whereas, in the Method here propofed. 
 Seven Years Payment, it is prefumed and 
 fuppofed, will anfwer the Purpofe fully ; 
 and we ftiall be lefr, by the Additions 
 which will fall into the Sinking Fund in 
 1757, in a more profperous Condition at 
 the End of the War, than we arc, even 
 now, at the Beginning of it. 
 
 F 
 
 Now 
 
y 
 
 (34) 
 
 Now let any Man the lead converfant 
 in Figures, fee which is the mod advan- 
 tageous, and confequently the moil eligible 
 for himfelf, his Children, and his Country : 
 And though it (hould be attended with 
 fome little prefent Inconvenience, I am 
 fare. That Man can have but little Pretence 
 to any Feelings of Public Spirit, who 
 would not chearfully fubmit to a fhort- 
 lived Tax upon his Extravagance, to pro- 
 cure fuch certain and lading Advantages. 
 
 If I could flatter myfelf, that I have 
 fet this Affair in a Light worthy the At- 
 tention and Confideration of thofe who 
 are fet over us to attend to this Branch of 
 Bufinefs in particular, (for whom, from 
 their conftant Adminidration of Govern- 
 ment with Mildnefs and Juflice, I have 
 
 conceived 
 
f 
 
 ^> 
 
 (35) 
 conceived a great Regard) and of that 
 great Council of this Natica alfo, who are 
 foon to aflemble, and whofe firft and 
 principal Butinefs it is to provide for the 
 Exigencies of the State ; I fay, if I could 
 imagine this to be the Cafe, I (hould feel 
 infinite Satisfadtion, as thinking I had 
 done my Country fome Service. All I 
 can add is, that it has been long the Sub* 
 jedt of my Thoughts, and of frequent 
 Converfations with my Intimates, and the 
 Refult is this : It appears to me of the lad 
 Confequence in our prefent Circumftances, 
 and I am fo intent upon it, that I could 
 not help dilburthening my Mind to my 
 Countrymen upon the Subjed ; though I 
 am well aware, and fully fatisfied, I may, 
 with many, become the Objedl of Ridi- 
 cule for my Attempt. 
 
 London i Sept, 1 8.