Chap. 8.
1. Of Equall proportion. 2. howe many waies it is to be taken. 3. that euery one is to be taxed in some equality to his ability.
Equall proportion is to be taken 3. waies; properly, comparatiuely, respectiuely. Properly it is that charge
The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine.
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- Title
- The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine.
- Author
- Gibbon, Charles, fl. 1589-1604.
- Publication
- [Cambridge] :: Printed by Iohn Legat, printer to the Vniversitie of Cambridge, 1604. And are to be sold at the signe of the Crowne in Pauls Churchyard [London] by Simon Waterson,
- [1604]
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- Subject terms
- Taxation -- Early works to 1800.
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"The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine." In the digital collection Early English Books Online. https://name.umdl.umich.edu/A01679.0001.001. University of Michigan Library Digital Collections. Accessed May 4, 2024.
Pages
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which is imposed vpon any according to his owne abilitie: comparatiuely is that charge laid vpon one which agreeth in some equall proportion to the generall taxation of others. Respectiuely is that charge which is exacted of any sortable to the quality of the Sessment in landes or goods.
That portion which is proper to a mans owner estate ought to be taxed in some measure equall to his estate according to the common course and custome of the country, and this is cal∣led a proportion properly, the reasons followe.
You shall reade that in cases of redemption the Priests were to proportion the prices according to the estate of the persons, as appeares in Leuit. 27. 8. where it is written. If he be poorer then thou hast esteemed him, then shall he present himselfe vnto the priest, and the priest shall value him according to his ability, nowe the priest he is called presbiter quasi praebens alijs iter of shewing others the way, and therefore his action ought to giue example to others in all charges to make an equall taxati∣on in some proportion to the abilitie of the person.
It is noted in the people of Hierusalem that in a generall charge for the common good they did not presse themselues beyond their powers: for (say they) we according to our Abilities haue done it. Neh. 5. 8. which is a good president to be obserued of all sessors to rate men according to their abilities.
In dispencing to the poore, men are willed to minister but according to their Abilities. 1. Pet. 4. 11. so, it ought to be in al other charges: men are not to be vrged beyond their abilities: for in giuing away and in paying away there is no difference in the worke but in the will: for there is a departing from some∣thing in both, sauing one is a free cōmmutatiō, the other is a kind of coaction.
If the saddle be not set right on the horse-backe it will wring him, if the ballance be not equall in weight, it will wrong one, so if a man be not taxed equally to his portion it will iniu∣ry him, and that is against the word which saith, thou shalt not doe thy neighbour wrong Leuit. 19. 13.
Men vse to lade the Camell when he lieth downe as he may rise vp with his burden, he that will haue his beast to hold out in trauell must not ouerburden him: the like course must be taken with men, so to taxe them as they may continue in vnder∣going
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charges, and not to make impositions become oppres∣sions. To this purpose Bruson reporteth a matter of one Aemy∣lius a ruler in Egipt, who beeing complained of to Tiberius Caesar by the people for oppressing them with paiments, he wrote to Aemylius se tondere velle suas oues non deglubere, that he would haue him to sheare his sheepe but not to flea them, meaning thereby that he would haue men assessed indifferent∣ly and not surcharged extreamely.
In all Taxations euery man should remember this golden rule To doe as he would be done to, that is to taxe others as he would be taxed himselfe by others, nowe as the string ouer∣straind in the lute will neuer sound well, or cloth too much stretched on the tayntors will neuer weare well; so if he him∣selfe be taxed aboue his state he will neuer take it well: then consider what Seleucus the Emperor said, which Gualter ob∣serueth to that ende quod tibi non vis fieri alteri ne feceris that thou wilt not haue done to thy selfe doe not to others: but as in martiall diuisions the Quartermaster sets out euery one his share according to his place and degree, so in politicall imposi∣tions the Sessor should taxe and set euery one his rate according to his state and portion.