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King William, and yet it is not to be the fame Thing. It is appropriated to the Sinking Fund, and it is not; for the Publick have a Right to it. It is not to be a new Tax, by taking off two Thirds of the Duty, but an old one, which altogether

produced but 23. a Year; and by the fingle Dexterity of taking away 14. 135. 4 d. from it, is now to produce 25,000l. a Year, though Computations are made that it will produce 50,000l. a Year. Thus may our political Logician ring an eternal Change of Arguments, to the great enlightening of our Understandings, and the better Comprehenfion of what He defigns.

But to confider this Affair ferioufly; it must be obferved that the Dealers in Wine formerly used to mix their Wines with a Liquor call'd Stum, which came from abroad; and that, to fave the Duty, as well as in fome Measure to fupply the fame Ufes, Sweets were made here. This is well known to Thofe, who were concern'd 'in the Wine-Trade at that Time; and as the Practice upon a new Law is generally cfteem'd the beft Interpretation of the Defign of the Legislature, and every one will eafily believe that the Commiffioners of Excife are not the dulleft Interpreters of Revenue-Laws; it is natural to conclude, that fince They have not thought fit, in this long Course of Time, to extend it by Judgments of their own to any Thing but that fingle Liquor, upon which it was originally intended to be laid, there was neither Law nor Power to collect it on thofe many other Liquors, which their Officers have endeavour'd to do before Thofe, upon whom They thought to impofe.. How much

founds his Scheme intirely upon a Declaration that the Country Juftices would not execute the prefent Law,' because the Duties were too high,' and therefore it is neceffary to reduce them two Thirds?

What hath been faid of the Rife and Practice of this Duty is fufficient to fhew that the present Design is intirely a new Tax, had We not been fo happy as to have fuch a Multitude of excellent Excife Laws, for improving and fecuring thofe Revenues, and to find amongst them one, which will intirely clear up this Affair.

In his late Majefty's Reign, when the Practice, Force and Extenfion of the Law for the Duties on Sweets must have been fufficiently known, there was an Act pafs'd, if not at the Defire of the Commiffioners of Excife, at least not without their Knowledge, by which it appears that Sweets were not Liquors drinkable of themfelves; and the Method of preventing Frauds in them is, that the Maker fhall not remove them without a Certificate, nor any Vintner, or Vintners, receive them without fuch a Certificate, under the Penalty of ten Shillings a Gallon. This intirely agrees with the Defcription of them, in the Act of King William; for af ter enumerating the feveral Ways that' Sweets may be made, in order to prevent the A's being evaded, it goes on thus ; and commonly made Ufe

of for recovering, increafing, or making of any Kinds of Wine, or Cyder, or of any Liquor call'd Wine, fhall be deem'd to be Sweets within the Act.' -From whence it is plain that the Wine and the Cyder can't be charged as Sweets, but only that Part of the Liquor, or any new Inventions of the fame Kind, to

call'd Sweets.

therefore are the Gentlemen of Eng-fupply the Ufe of what was formerly land, who are Juftices of the Peace in the Country, obliged to Them, as well as the Projector himself, who

The new Tax, now in Agitation, is on all Liquors made by Infufion, Fer

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Fermentation, or otherwife, from I foreign Fruit, or Sugar, or from Fruit, or Sugar mixt with other Materials; which will include not only all English Wines made of Sugar, Raifins, Grapes, Elder-Berries, Currants, Goofberries, Cherries, &c. but likewife all foreign Wines, mix'd or increased with any fuch Materials. Nay, even a great Part of the Cyder made within this Kingdom will come under this Law; and fuch a Tax, with the Duties already on it, will amount to a Sort of Prohibition.What Numbers will This involve in that rigid Inquifition, the Excife? The Vintners and Makers of Wine, who before paid only for fuch Sweets as They made Ufe of in their Wine, muft now pay a Duty for all the Wines, with which fuch Sweets are mix'd. Before, the Vintners were obliged only not to receive any Sweets without a Certificate from an ExcifeOfficer; but can this new Law be put

In

own particular Cafe; nor can any Perfons, with Juftice to Themselves and their Country, be for laying any Part of their Fellow Subjects under fuch grievous and oppreffive Laws, without an immediate Neceflity. It is to be hoped that the Spirit of Liberty, which fo lately preferved us, is not yet fweeten'd into a more redy Compliance.

I need not explain the vast Benefit our Sugar Colonies will receive from this Tax; which, together with the late Act for preventing the publick Sale of Rum, and all other Spirituous Liquors made into PUNCH, will certainly retrieve them from that deplorable Condition, under which they now labour, and which hath so often engaged the Care and Attention of Parliament.

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in Execution without an Excife WHEN We confider the flow

Spection? Muft not that Inspection be likewife neceffary to examine into their Cellars, to fee what Infufions and Fermentations are going on there, or whatever elfe is done for recovering, increafing, or making of Wine?

This Excife Scheme on Wine may be more extenfive than the laft, which fo happily mifcarried; for That related to foreign Wines only; whereas This takes in feveral other Liquors, and confequently may fubject greater Numbers to its Power and Influence. Nor will it be the lefs grievous in this Light, because it is computed that it will produce fo much less than We were defired to eftinate the other at; for it renders it the more fufpicious that the Power alone is aim'd at, fince the Money is not fo much wanted.

Nobody therefore ought to be deluded with the Expectation of its flopping, before it comes to be his

Progrefs, that hath been made in the Payment of our Debts, by the Sinking Fund, in the Course of the laft bleffed Twenty Years; and that We now owe as much as We did upon the Conclufion of the Peace of Utrecht; though the People have not paid lefs in Taxes than They did, whilft They were carrying on that glorious War; though the Proprietors of the publick Debts have fuffer'd a Reduction of one Third of their Intereft for that Ufe, and are foon like to have it reduced to one Half; yet fill there is annually raifed upon the People as much as ever, and the only Eafe They have received was a Year and a Quarter's Discharge from the Salt Tax; which was almost fufficient to convince Us that our Debts were never to be paid off, if We ex. pected at the fame Time to get rid of our Taxes and Collectors; This, I fay, muit give a melancholy Pro

Spect

spect to Those, who have made any Reflections upon fuch Affairs; but how much more muft it affect us to hear it publickly avow'd. That it is neceffary to continue the Debts of the Nation, as the beft Security of the Proteftant Religion, and the prefent Royal Family, on

The

the < Throne.' According to the Reafoning of Thofe, who think Intereft the governing Principle of all human Actions, nothing can tend fo much to the Revival of Jacobitifm, as the Doctrine that All are to pay, that a few only may receive. Spirit, as well as Principles of Jacobitifm, are now almost extinct, by Length of Time, and the Multitudes of People, who have come into the World, fince thofe Prejudices have been out of Fafhion. We are now fo generally convinced that no Change of this Kind can be for the Interest of the Publick, or of any Individuals, that the Jacobites are a Party not worth mentioning. But if fuch Doctrines as these were to take Place, and the People fhould be fo much burthen'd with the Effects of them, that They could no longer fupport under the Weight, there is Reason to apprehend the most dreadful Confequences. In fuch a Cafe, indeed, it will be our Happinefs that the glori ous Plan of Power, which hath been fo fuccefsfully purfued, will be the only Thing, that can fave us; and that the firft Maxim in the Propofifition to King James the firft, for bridling the Impertinency of PARLIAMENTS, will be verify'd; viz. That in Policy, it is a greater Tye of the People, by Force and Necef fity, than meerly by Love and Af felion; fer by the one, the Government refteth always fecure; but by the other, no longer than the People are contented.'

tain'd for fome Time palt, but is now almoft quite worn out; viz that the Debts of the Nation are the Riches of the Nation; and as We have hitherto been very provident in not lofing thefe Riches, by paying off any confidérable Part of our Debts, fo our prefent Situation of Affairs is fuch, that We fhall hardly know what to do with all the Money, which is now fo eafily collected from the People, notwithstanding the very expenfive current Service of the Year. Thefe happy Incumbrances would therefore be in fome Danger, were it not thought advifeable to poftpone the Difcharge of any of them, for fourteen Years, upon this valuable Confideration to the Publick, of their parting with one Fourth of their Intereft; from whence it might be naturally imagined, by Perfons not let into the Secret of Affairs, that fome of our moft burthenfome Taxes would be taken off; but as it hath been declared that the Publick is not to receive any fuch Benefit from this Scheme, every Body is at a Lofs to guefs how the finking Fund (as it was formerly call'd) is to be apply'd; fince no Debts are to be difcharged, nor any Taxes taken off.

Though I confefs myfelf one of Thofe, who labour under this Difficulty, I can by no Means approve of a Propofal, which hath lately fallen into my Hands, upon this Subject. Whether it was calculated for the Service of a certain Perfon, or only by Way of Mirth, is not very plain; but as there is no Danger of its fucceeding, I fhall publish it for the Entertainment of the Reader, with fome Obfervations of my own, to fhew that They need be under no Apprehenfions about it.

A Propofal for the Benefit of the Country, by keeping the Gentry there,

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This new Doctrine feems to be fub-for fourteen Fears, and not holding of Aituted in the Room of another any Parliaments, during that Time. 112

which hath been ftrenuously main

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The Advantages to the Nation, by rendering this Scheme effectual, will be,

1. That the Land and Malt-Tax will ceafe; which will enable Coun try Gentlemen to make a better Provifion for their Families and younger Children, than having 1 per Cent. more paid for Intereft of Money.

2. They will live more comfortably and hofpitably amongst their Neighbours than They have hitherto done, when that Bone of Contention, Elections for Members of Parliament, is taken away; which only ferves to render Them poor and dependent, and too often the Implements of intriguing Men.

In order to fhew the Practicability | They may be allow'd, as the Distil of his Scheme, the Projector begius lers are, to follow any other Occupawith obferving that the Sinking Fund, tion, excepting in the two Univerwith the Million, that is to be paid fities. off this Year, will produce communibus Annis, 1,150,000. The additional Increafe, by the Reduction of Intereft to 3 per Cent. and taking off no Taxes, is 450,000 l. a Year. Then granting the Commiffioners of the Cuftoms the fame Powers over their inferior Officers, as the Commiffioners of Excife have, (which They declared would enable Them to prevent the Frauds in Wine and Tobacco) there will be an additional Produce, according to former Eftimations, of 500,000 l. per Ann. and as fo great an Increase will arife from this small Alteration upon two Articles alone, it may be modeftly computed that at leaft 100,000l. per Ann. will be farther faved by preventing all the other Frauds in the Customs. The Savings upon feveral Items, by not holding of Parliaments, will be, upon the loweft Calculation, 250,000 per · Ann. Thefe feveral Sums amount yearly to 2,450,000l. The Expence of the current Service, even for this Year, exclufive of the Deficiencies of former Land and Malt-Taxes, is about 2,000,000; and though the fame Army and Navy should be kept up, a Saving of 100,000l. per Ann. may be justly allow'd, upon thofe Heads; which reduces it to 1,900,000l. and This being deducted from the 2,450,000! above, there will remain 550,000%. a Year, to fupply all extraordinary Occafions and Emergencies of the fourteen Years, without the farther Affiftance of Parlia ment.

3. Their Health and Virtue will be the better fecured, by their not being affected with the Luxuries and Debaucheries of this Town; by which Means We may hope to fee hereafter a new Race of healthy, robuft, vigorous young Gentlemen.

It is apprehended that if this Projet was to take Place, there would be no Occafion for the late Scheme of Excifes, or any new ones; but if they fhould be thought wanting, the Affair of SWEETS may be eafily extended to include all Dealers in Wine, and, upon a third Reading, a Rider may take in all the reft, that is found neceffary.

There is no Danger in this Projec tor's Scheme; fince He hath not founded it on the Principles of Action, which now alone prevail. He hath calculated it for thofe primitive Times, when the Ladies were contented with their Dairy, and Houfe

It is proper that the good Regulations, which may be wanted in the Police, during that Time, be imme-wifry; the Gentlemen with their diately pafs'd into Larus.

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And in Compaffion to Thofe, who have been bred up to a certain Trade,

Hunting and Hufbandry; Princes and
Minifters with being only watchful
Guardians for the Good of the People.

fo much wifer, there can be no Ap-
prehenfion that the Members of either
Houfe will be brought into fuch de-
ftructive Measures to Themselves and
their Pofterity. No, They will bafk
and rejoice in the Sunshine of Liberty,
the annual holding of Parliaments;
and though, by the Reduction of In
tereft, with the new Methods of Col-
lection in the Revenue, there will be
fufficient, if none of the perpetual
Taxes are taken off, to carry on the
current Service of the Year, without
a Land or Malt Tax, yet They will
certainly meet once a Year, for the
better Improvement of their Country
and Themselves, and for difpofing of
the Moneys already collected. If
Parliaments were not to meet in
fourteen Years, the prefent Knowledge
· and Practice in Business, which make
every Thing fo cafy, might in fome
Degrees be loft; and, without fuch
an annual Remembrance, it is not to
be hoped that the Savings, accruing
to the People, will be laid up, in
order to pay off their Debts only, af-
ter fo long a Truce, or Armistice with
Them.

But the prefent Generation are grown | Taxes, when They have these farther, advantageous Circumstances attending them, that the Confumer does not fee He pays any Tax; and, from the Length of Time, it is almost forgot that any Duty is laid upon thofe Com modities; but that their Dearness proceeds from other Caufes. From whence too many are induced to believe that They pay no other Taxes than fuch as go immediately out of their own Hands, or are charged in their Accounts. This Sort of imperceptible Taxes, as they are juftly call'd, tends very much to make a bad Adminiftration eafy; fince it furnishes Them not only with the Means of Money, but at the fame Time takes away the principal Reafon of Oppofition to their Meafures, and even the very Feeling of the People that They pay for them. The Purfuit of fuch Minifters will therefore be, by all poffible Methods, to take off fuch Taxes as are most visible, and to leave us under the Weight of thofe, which They think We do not perceive. For the better perfecting of this Work, We fhall be defired to extend Excifes, and reduce Intereft; provided always that none of thefe Sorts of Taxes be redeem'd. The Confideration that all Duties upon Commodities increase them to a Third in Value, by the Charge of Collection, and the additional Price put upon them by the Retailer, will be of no Weight, in Oppofition to the Lofs of fo much Power, and the probable Means of impofing upon the People..

It is likewife against the Interest of Thofe, whofe Parts, Knowledge, and paft Experience render capable, when actuated by a laudable Ambition, to be of the greateft Service to their King and Country. It would then no longer require an able and dexterous Minifter, broken in the Paths of Virtue, to govern, fince the firft Minion, who came to Hand, might be thought fufficient for that Purpose. But let us now confider the only For this Reason, even the worst of Cafe, in which a defperate Minifter Minifters, in all Cafes, (except one, would be for fuch a Scheme. It must which I fhall mention hereafter) be, when He hath involved his Coun will be against any Propofals of this try in the most difgraceful, as well Nature. It will always be their In- as hazardous Measures.- It muft tereft not to load the People with be, when He hath endanger'd his burthenfome Taxes only, but by an Prince, by robbing Him of the Afoppreffive and influencing Collection;fections of his People, and by laying nor will They eyer part with fuch his own Guilt at his Door.

It muft

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