treatise on taxes and contributions-第15部分

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unce　of　Silver。　Suppose　again　that　a　tenth　part　of　this　Land；　and　tenth　of　the　people；　viz。　an　hundred　of　them；　can　produce　Corn　enough　for　the　whole；　suppose　that　the　Rent　of　Land　（found　out　as　above…mentioned）　be　a　fourth　part　of　the　whole　product；　（about　which　proportion　it　really　is；　as　we　may　perceive　by　paying　a　fourth　Sheaf　instead　of　Rent　in　some　places）　suppose　also　that　whereas　but　an　hundred　are　necessary　for　this　Husbandry；　yet　that　two　hundred　have　taken　up　the　Trade；　and　suppose　that　where　a　Bushel　of　Corn　would　suffice；　yet　men　out　of　delicacy　will　use　two；　making　use　of　the　Flower　onely　of　both。　Now　the　Inferences　from　hence　are；　　　　　First；　That　the　goodness　of　badness；　or　the　value　of　Land　depends　upon　the　greater　or　lesser　share　of　the　product　given　for　it　in　proportion　to　the　simple　labour　bestowed　to　raised　the　said　Product。　　　　　Secondly；　That　the　proportion　betwee　Corn　and　Silver　signifie　onley　an　artificial　value；　not　a　natural；　because　the　comparison　if　bewteen　a　thing　naturally　useful；　and　a　thing　in　its　self　unnecessary；　which　（by　the　way）　is　part　of　the　reason　why　there　are　not　so　great　changes　and　leaps　n　the　prodceed　of　Silver　as　of　other　commdodities。　　　　　Thirdly；　That　natural　dearness　and　cheapness　depends　upon　the　few　or　more　hands　requisite　to　necessaries　of　Nature：　As　Corn　is　cheaper　where　one　man　produces　Corn　for　ten；　then　where　he　can　do　the　like　but　for　six；　and　withal；　according　as　the　Climate　disposes　men　to　a　necessity　of　spending　more　or　less。　But　Political　Cheapness　depends　upon　the　paucity　of　Supernumerary　Interlopers　into　any　Trade　over　and　above　all　that　are　necessary；　viz。　Corn　will　be　twice　as　dear　whre　are　two　hundred　Husbandmen　to　do　the　same　work　which　an　hundred　could　perform：　the　proportion　thereof　being　compounded　with　the　proportion　of　superfluous　expence；　（viz。　if　to　the　cause　of　dearness　abovementioned　be　added　to　the　double　Expence　to　what　is　necessary）　then　the　natural　price　will　appear　quadrupled；　and　this　quadruple　Price　is　the　true　Political　Price　computed　upon　naturall　grounds。　　　　　And　this　again　proportioned　to　the　common　artificall　Standard　Silver　gives　what　was　sought；　that　is；　the　true　Price　Currant。　　　　　18。　But　forasmuch　as　almost　all　Commodities　have　their　Substitutes　or　Succedanea；　and　that　almost　all　uses　may　be　answered　serveral　wayes；　and　for　that　novelty；　surprize；　example　of　Superiors；　and　opinion　of　unexaminable　effects　do　adde　or　take　away　from　the　price　of　Things；　we　must　adde　these　contingent　Causes　to　the　permanent　Causes　abovementioned；　in　the　judicious　foresight　and　computation　whereof　lies　the　excellency　of　a　Merchant。　　　　　Now　to　apply　this　Digression；　I　say；　that　to　encrease　Money；　it　is　as　well　necessary　to　know　how　to　abate　the　raise；　the　price　of　Commodities；　and　that　of　Money；　which　was　the　scope　of　the　said　Digression。　　　　　19。　To　conclude　this　whole　Chapter；　we　say；　that　raising　or　embasing　of　Moneys　is　a　very　pittiful　and　unequal　way　of　Taxing　the　people；　and　'tis　a　sign　that　the　State　sinketh；　which　catcheth　hold　on　such　Weeds　as　are　accompanied　with　the　dishonour　of　impressing　a　Princes　Effigies　to　justifie　Adulterate　Commodities；　and　the　breach　of　Publick　Faith；　such　as　is　the　calling　a　thing　what　it　really　is　not。

Chapter　15

Of　Excise

　　　　It　is　generally　allowed　by　all；　that　men　should　contribute　tothe　Publick　Charge　but　according　to　the　share　and　interest　they　have　in　the　Publick　Peace；　that　is；　according　to　their　Estates　or　Riches：　now　there　are　two　sorts　of　Riches；　one　actual；　and　the　other　potential。　A　man　is　actually　and　truly　rich　according　to　what　he　eateth；　drinketh；　weareth；　or　any　other　way　really　and　actually　enjoyeth；　others　are　but　potentially　or　imaginatively　rich；　who　though　they　have　power　overmuch；　make　little　use　of　it；　these　being　rather　Stewards　and　Exchangers　for　the　other　sort；　then　owners　for　themselves。　　　　　2。　Concluding　therefore　that　every　man　ought　to　contribute　according　to　what　he　taketh　to　himself；　and　actually　enjoyeth。　The　first　thing　to　be　done　is；　to　compute　what　the　Total　of　the　Expence　of　this　Nation　is　by　particular　men　upon　themselves　and　then　what　part　thereof　is　necessary　for　the　Publick；　both　which　（no　not　the　former）　are　so　difficult　as　most　men　imagine。　　　　　3。　In　the　next　place　we　must　conceive　that　the　very　perfect　Idea　of　making　a　Leavy　upon　Consumptions；　is　to　rate　every　particular　Necessary；　just　when　it　is　ripe　for　Consumption；　that　is　to　say；　not　to　rate　Corn　until　it　be　Bread；　nor　Wool　until　it　be　cloth；　or　rather　until　it　be　a　very　Garment；　so　as　the　value　of　Wool；　Cloathing；　and　Tayloring；　even　to　the　Thread　and　Needles　might　be　comprehended：　But　this　being　perhaps　too　laborious　to　be　performed；　we　ought　to　enumerate　a　Catalogue　of　Commodities　both　native　and　artificial；　such　whereof　accompts　may　be　most　easily　taken；　and　can　bear　the　Office　marks　either　on　themselves；　or　on　what　contains　them；　being　withall　such；　as　are　to　be　as　near　Consumption　as　possible：　And　then　we　are　to　compute　what　further　labour　or　charge　is　to　be　bestowed　on　each　of　them；　before　consumption；　that　so　an　allowance　be　given　accordingly。　As；　for　example；　suppose　there　be　an　hundred　pounds　worth　of　Stript　Stuff　for　Hangings；　and　an　hundred　pounds　worth　of　Cloth　or　Stuff　for　the　best　meens　Cloathes；　I　conceive；　that　the　Cloth　should　bear　a　greater　Excize　then　the　said　stript　stuff；　the　one　wanting　nothing　but　tacking　up；　to　be　at　its　wayes　end；　and　the　other　Tayloring；　Thread；　Silk；　Needles；　Thimbles；　Buttons；　and　several　other　particulars：　The　Excise　of　all　which　must　be　accumulated　upon　the　Excise　of　the　Cloth；　unless　they　be　so　great　（as　perhaps　Buttons；　Lace；　or　Ribbons　may　be）　to　be　taxed　apart；　and　inserted　into　the　Catalogue　abovementioned。　　　　　4。　Now　the　things　to　be　accumulated　upon　Cloth　are；　as　near　as　possible；　to　be　such　particulars　as　are　used　onely　to　Cloth；　or　very　rarely　to　any　other　particular；　as　the　several　sorts　of　peculiar　trimmings；　so　on　Corn　should　be　accumulated　the　charge　of　grinding；　bolting；　yeast；　etc。　for　the　baking　of　it　into　Bread；　unless；　as　was　said　before；　any　of　these　particulars　can　be　better　rated　apart。　　　　　5。　A　question　ariseth　hence；　whether　any　Native　Commodities　exported　ought　to　pay　the　Excize；　or　that　what　is　imported　in　lieu　of　it　should　pay　none？　I　answer　no；　because　they　are　not　spent　here　in　specie；　but　I　conceive　that　the　Goods　returned　from　abroad　for　them　and　spent　here　should　pay；　if　the　exported　have　not　already；　for　so　shall　what　we　spend　pay　once；　but　not　oftner。　Now　if　Bullion　be　returned；　then　if　it　be　coyned　into　Money　it　ought　not　to　pay；　because　Money　will　beget　other　commodities　which　shall　pay；　but　if　the　said　Bullion　be　wrought　into　Plate　and　Utensils；　or　disgrost　into　Wire　or　Lace；　or　beaten　into　Fueilles；　then　it　also　ought　to　pay；　because　it　is　consumed　and　absolutely　spent；　as　in　Lace　and　Gilding　is　too　notorious；　and　this　is　the　reason　why　I　think　the　Leavy　we　commonly　call　Customs　to　be　unseasonable　and　preposterous；　the　same　being　a　payment　before　consumption。　　　　　6。　We　have　several　times　spoken　of　Accumulative　Excize；　by　which　we　mean　Taxing　many　things　together　as　one：　As　for　example；　suppose　the　many　Drugs　used　in　Treacle　or　Mithridate　were　used　onely　in　those　Compositions；　in　such　case　by　taxing　any　one　of　them；　the　whole　number　will　be　taxed　as　certainly　as　that　one；　because　they　all　bear　a　certain　proportion　one　to　another：　In　Cloth；　the　Workmanship　and　Tools　as　well　as　the　Wool　may　be　well　enough　taxed；　etc。　　　　　7。　But　some　have　strained　this　Accumulation　so；　as　they　would　have　all　things　together　taxed　upon　some　one　single　particular；　such　as　they　think　to　be　nearest　the　Common　Standard　of　all　Expence；　the　principal　ends　of　their　proposition　being　these；　viz。　　　　　First；　To　disguise　the　name　of　Excize；　as　odious　to　them；　that　do　neither　know　the　payment　of　Taxes　to　be　as　indispensable　as　eating；　and　as　have　not　considered　the　natural　justice　of　this　way　of　Excizing　or　proportionating。　　　　　Secondly；　To　avoid　the　trouble　and　charge　of　Collecting。　　　　　Thirdly；　To　bring　the　business　ad　firmum；　and　to　a　certainty　of　all　which　we　shall　speak　hereafter；　when　we　examine　the　several　reasons　for　and　against　the　way　of　Excize；　proceeding　now　to　the　several　species　of　Accumulative　Excizes；　propounded　in　the　world。　　　　　8。　Some　propound　Beer　to　be　the　only　Excizeable　Commodity；　supposing　that　in　the　proportion　that　men　drink；　they　make　all　other　Expences；　which　certainly　will　not　hold；　expecially　if　Strong　Beer　pay　quintuple　unto；　（as　now）　or　any　more　Excize　then　the　small：　For　poor　Carpenters；　Smiths；　Felt…makers；　etc。　drinking　twice　as　much　Strong　Beer　as　Gentlemen　do　of　Small；　must　consequently　pay　ten　times　as　much　Excize。　Moreover；　upon　the　Artizans　Beer　is　accumulated；　onely　a　little　Bread　and　Cheese；　leathern　Clothes；　Neck…Beef；　and　Inwards　twice　a　week；　stale　Fish；　old　Pease　without　Butter；　etc。　Whereas　on　the　other；　beside　Drink；　is　accumulated　as　many　more　things　as　Nature　and　Art　can　produce；　besides　this　way　of　Excizing；　though　it　be　never　so　well　administred；　is　neither　so　equal　nor　so　easie；　nor　so　examinable　as　the　simple　Poll…money　before　spoken　of；　which　is　also　but　an　Accumulative　Excize。　　　　　9。　What　hath　been　propounded　for　Beer　may　be　of　Salt；　Fuel；　Bread；　etc。　and　the　Proposition　would　all　labour　under　the　same　Inconveniences；　for　some　spend　more；　some　less　of　these　Commodities；　and　sometimes　Families　（each　whereof　are　propounded　to　be　farmed；　withou　descending　to　individual　heads）　are　more　numerous　at　some　times　then　at　others；　according　as　their　Estates　or　other　Interests　shall　wax　or　wane。　　　　　10。　Of　all　the　Accumulative　Excizes；　that　of　Harth…money　or　Smoak…money　seems　the　best；　and　that　onely　because　the　easiest；　and　clearest；and　fittest　to　ground　a　certain　Revenue　upon；　it　being　easie　to　tell　the　number　of　Harths；　which　remove　not　as　Heads　or　Polls　do：　Moreover；'tis　more　easie　to　pay　a　small　Tax；　then　to　alter　or　abrogate　Harths；　even　though　they　are　useless　and　supernumerary；　nor　is　it　possible　to　cover　them；　because　most　of　the　neighbours　know　them；　nor　in　new　Buildings　will　any　man　who　gives　forty　shillings　for　making　a　Chimney　be　without　it　for　two。　　　　　11。　Here　is　to　be　noted；　that　a　Harth…money　must　be　but　small；　or　else　't