The Royal Gauger; Or, Gauging Made Perfectly Easy,

it is prefumed there can be no cool Man that is converfant in the practick Part of the Excife, let him be ever fo fond of thofe Speculations, that can fee any Reason to expect he shall ever find them injoined as a neceffary Qualification for the Officers employed in that Branch of the Revenue.

The Rationale and Progress of the Excife feeming little understood, let it therefore be observed, as to its Rife, That tho' by the Law of Nature all things were originally common, and all Perfons equal, there being then neither King nor Subjet; yet when the Law of Nature came to be limited, and Property came to be claimed, and Kings or Rulers became abfolutely neceffary to maintain and defend fuch Property, (by which I mean Life, Liberty, and Eftate :) In order to fupport thofe Kings or Rulers in their Government, and to defray the Expences, which they muft inevitably be at, in protecting the Publick, and adminiftring Juftice to every Member, Taxes and Duties were granted them by the People. And as to the Reasonableness and Justice of fuch Demands of Duties or Taxes by the Prince, and the Obligation to a ready and chearful Obedience and Compliance in the Payment thereof by the Subject, there is no lefs Teftimony and Authority than the Holy Scriptures.

How provoking therefore must their Conduct be before God, and all reafonable Men, who are so perverfe as to offer Infults and Indignities to the Perfon of the King's Officer, and are eternally on the Watch, for Opportunities to render him contemptible and odious to the World? Such Men

feem

"of mechanical Arts; yet having no Tendency to rectify the Will, to sweeten "the Temper, or mend the Heart, they often leave a Stiffness, a Pofitiveness, "and Sufficiency on weak Minds, which is much more pernicious to Society, "than all their Advantages can recompenfe." He adds further, concerning "the launching into the Depth of thefe Studies, "That they are apt to beget a fecret and refined PRIDE, an over-weening and over-bearing VANITY, "which tempts their Admirers to prefume on a kind of Omniscience, in refpect to their Fellow Creatures, who have not rifen to their Elevation: nor are thefe Studies fit to be trufted in the Hands of any but those who have ac"quired a bumble Heart, a lowly Spirit, and a fober and teachable Temper, &c." See The Preface to an Effay on Health and Long Life. By George Cheyne, M. D. R. C. Ed. and R. S. S. viz. Doctor of Phyfick of the Royal College at Edinburgh, and Fellow of the Royal Society.

feem ignorant, that though the Excife Duties are made payable to the King, and are collected in his Name, yet only a very small Part thereof is applied to his own Ufe, while the much greater Share, as nine Parts in ten thereof are appropriated to discharge the National Debts; which, until paid, remain an heavy Charge upon the whole Nation in general.

Many judicious and ingenious Gentlemen, who have been acquainted with the Business and Revenue of the Excife, have been under the greatest Astonishment, that fince they have the Laws of the Land for their Foundation, and are managed in all their Branches with the greatest Prudence and Oeconomy, that they have hitherto been fo little understood by Manufac turers and Traders: But in Answer to this, the Business of the Customs long remained in the fame Situation, to the great Trouble of the refpective Officers, and the extream Diffatiffaction of the Subject; and after feveral Attempts, the Laws and Business relating to that Branch of the Revenue have been reduced to Method, and the Veil withdrawn, to the great Improvement of that Branch of the Revenue, the Eafe of the Officer, aud the entire Satisfaction of every honest and wellmeaning Subject.

The Author having been frequently applied to when he was in the Excife, as well as fince, to adjuft Differences relating to measuring Marl-Pits and Cord-Wood, he has been tempted to fay fomething upon thofe Heads; and hopes the Reader, who thinks it foreign to the Subject, will excufe him for fo doing.

The Charges of this New Impreffion arifing not only from the Smalness of the Letter, the Goodness of the Paper, the Graving, Painting, &c. are Articles which, we think, at first Sight, cannot leave any judicious Purchafer (who reads the following Poftfcript) the leaft Reafon to complain, that he has not a Pennyworth for his Penny.

* See A Complete View of the British Customs, by Mr. Crouch, containing, inter alia, the Rules, Orders, Directions, Allowances and Regulations, &c. relating to the Bufinefs of the Cuftoms.

POSTSCRIPT.

OR the valuable Additions and Improvements, made to this SECOND Edition of the Royal Gauger, and which have enlarged it above one Fourth, the Publick are obliged for most of them to the Papers of a Collector, and General Surveyor, both lately deceased. The latter was that able and experienced Officer, Mr. John Downer, General Surveyor in the Distillery of London *. But we have not obtained Leave to mention the Name of the Collector, who drew up thofe Papers, intitled, The Rife and Progrefs of the Excife, and the APPENDIX relating to Profecutions. Whoever peruses the APPENDIX with a ferious Attention, will find the Officer's Duty fo tempered and counter-balanced, by a judicious Regard and Tendernefs for the Welfare of the Subject, as is rarely to be met with. And from thence it will likewise plainly appear, that the Author's uncommon Understanding and Difcernment in the Bufinefs of his Profeffion, had no pernicious Influence upon his Religion or Morals.

Mr. John Downer (as we are credibly informed) was born at Southampton, in the lle of Wight. He was forty fix Years an Officer in the Excife: The first fixteen Years he officiated at Bristol, and other Places in the Country; but he was found fo valuable an Officer, that the last thirty Years he was moftly employed in London: When the Union between the two Kingdoms took place, Anno 1707, by the fpecial Appointment of the Honourable Commiffioners, he went down Methodizer of the Excife in Scotland, where he continued near two Years; and having faithfully discharged that important Truft with great Judgment and Moderation, he returned to London. He died the 24th of November, 1739, and was buried on St. Andrew's Day, (which was his Birth-Day,) in St. George's ChurchYard, Radcliff-Highway, as appears by the following Certificate.

"This is to certify whom it may concern, that John Downer, Gent. of the Parifh of St. George, Middlesex, was buried at the faid Parish-Church, on the "thirtieth Day of November, 1739, as appears from the Register-Book belonging to the faid Parib.

"Witnefs my Hand this thirteenth Day of April, 1742.
"WILLIAM SIMPSON, Curate and Regifter.

Con

Concerning this NEW Edition.

The Reader may be affured, that the Additions and Improvements made to this Third Edition are valuable and many: And I have Permiffion to fay, that for those referred to in the NEW Plate, N° VI. (facing Page 148) the Publick are indebted to the Experience and Accuracy of the late Mr. Jofeph Bofley*, General Surveyor of the London Distillery, near 30 Years; whofe great Talents and Integrity will undoubtedly render his Memory for ever truly valuable to every Gentleman of the fame Profeffion.

Mr. Jofeph Boley was born at Hungerford, in Berkshire, in the Year 1671. In the Year 1704, he was appointed a Surveyor in the London-Diftillery; and fome Time after, by the special Appointment of the Honourable Commiffioners, he went down Inspector and Methodizer of the Excife to Bristol, and there refided about two Years; when having discharged that important Truft with great Judgment and Integrity, he was recalled to London, and appointed an Examiner in the London Diftillery; and foon after (in Juftice to his great Abilities) their Honours were pleased to appoint him General Surveyor of the London-Diftillery, which Poft he enjoyed to the Day of his Death. And we fhould be highly unjuft to his Merit and Memory, if we did not refer the Public to his furviving Co temporaries in the Excife, for his not only having, but for his deferving the Character of the most accomplished PRACTICAL Gauger then living. He died of the Stone, the 5th of November (which was his Birth-Day) in the Year 1737, aged 66, and was buried in St. James's Church-Yard, Clerkenwell, as appears by the following Certificate.

"This is to certify whom it may concern, that Jofeph Bofley, Gent. of the "Parish of St. James's, Clerkenwell, in the County of Middlefex, was buried "at the faid Parish-Church, on the twentieth Day of November, 1737, as appears by the Regifter-Book belonging to the faid Parish.