An essay upon the ways and means of supplying the war

Of the Monthly Assessment and Aids by a Pound Rate.

SUbsidies, Fifteenths, and Tenths, were the antient Ways and Means in this Kingdom of supplying the Government.

But what Estates, and in what man∣ner Land•• was thereby Rated, is a Matter very perplexed in our Re∣cords, and would ask more time to explain, than the Brevity designed in this Essay will admit off.

Lord Cooke, Inst. 4. P. 33. and 34. values a Subsidy at 70,000 l. and Tenths and Fifteenths at 20,000 l. and says they were Four Shillings in the Pound upon Land, and 2 s. 8 d. upon personal Estates.

It seems probable, that for a long time there had been no Survey made of the Land in England till 32 Hen. 8.

and that for some Ages they had go∣verned themselves by the ancient Books. But the Affairs of that King requiring then a great Sum of Mo∣ney, the Parliament charged Land with 12 d. per Pound, and personal Estates with 6 d. and the King had li∣berty to name Commissioners of his own. The Assessors were to be up∣on Oath, and had Power to examine upon Oath, all Persons of the true Value of their Estates, real and per∣sonal.

The same thing was done 34 and and 37 Hen. 8. 2 and 3 Edw. 6. and 3 and 4 Edw. 6. and 4 and 5 Philip and Mary. And, in these times, there was in a manner a new Survey made of all the Land in the Kingdom, and thereupon the Subsidies that came af∣ter, raised larger Sums than former∣ly. For we find from the Accounts in the Exchequer, that from 1 Eliz. to 29, inclusive, the Subsidies, one with another, amounted to at least

100,000 l. but from 31 Eliz. to 18 Jac. 1. in which time we cannot find there was any regular and strict Survey made, the Subsidies fell to 70,000 l. or thereabouts; for which no reason can be assigned (Land im∣proving all the while) but that, when there had been no Survey made for a long while, and the Assessors were left at large, the People naturally re∣turned to the Rates in the old Books.

How ancient the Inequality is be∣tween the Taxes in the North and West, and the Home Counties, so much complained of, cannot easily be traced; for in an Assessment of 400,000 l. 17 and 18 Car. 1. we find the Rates upon the Northern and Western Counties to lye just as they do in our present Assessment; and tho' there might be some reason to ease the North in that Tax, because those Parts had been great Sufferers by the Scotch Army, yet in 1642,

when that Act passed, the Sword of Civil War was not as yet drawn; and the West and other Counties had not yet at all been harrassed; so that the Favour which the North and West have met with in Land Taxes, is a little older than the Civil War, and may be attributed to that Care, which the great Num∣ber of Members they send up, have always had of their Concerns in Par∣liament.

When the Civil War broke out, the Common-wealth chiefly subsist∣ed by Excises, for they could gather Land-Taxes only where they were strongest.

In 1647, their Authority was ge∣nerally own'd over all the Nation, and then they began to raise Land-Taxes regularly by a Monthly As∣sessment.

When the War was over, there was real reason to ease the North and West, and accordingly the Par∣liament considered what Counties had least felt the War, those in their Assessments they rated highest, and they spared such Places as had been most harrased by the Armies of ei∣ther side; and this was the Distincti∣on they made (and not as is vulgarly thought) that of Associated or Non∣associated Counties; for most Coun∣ties of England, during that War, had been some time or other associ∣ated, and by Ordinance of Parlia∣ment.

But still perhaps it had not fared so well with the North and West, notwithstanding their Sufferings, if their Cause had not been maintained in the House of Commons by a suf∣ficient Number of Friends and Advo∣cates.

The Places which had been least sensible of those Calamities, or were soonest rid of them, and that had been under the Wings of the Parlia∣ment, and their Army, were London and Middlesex, Surry and Southwark, Hertfordshire, Bedfordshire, Cambridg∣shire, Kent, Essex, Norfolk, Suffolk, Berks, Bucks, and Oxfordshire.

And they kept to the same mea∣sure of favouring the distant Coun∣ties, and laying the chief Burthen upon those nearest London, as long as the Authority of the Common∣wealth lasted.

When King Charles the Second was restored, the Northern and Western Gentlemen were strong enough in the House of Commons to get con∣tinued the Method of Assessment then in practice, which was so favourable

to them; and in the Act 12 Car. 2. for raising 70,000 l. for one Month, 'tis particularly provided, that it shall be raised in such Proportion as the last 70,000 l. per Month was raised by Ordinance of State; since which time till now, the Counties distant from London, have continued in the constant Possession of being favourably handled in all Assess∣ments.

The first Attempt of reducing As∣sessments to some equality, was made in the Year 1660.

The House of Commons, as may be seen from their Journals, had then in debate the Setling 100,000 l. per Annum, in Com∣pensation of the Court of Wards and Liveries; and a Committee was ordered to frame and bring in an equal Aportionment of the

said sum upon all the Counties of England; which was done accord∣ingly, and delivered to the House November the 8th, 1660, and is as followeth.

• Yorkshire
  • West Riding—l. 2520
  • North Riding—l. 1930
  • East Riding—l. 1350 —l. 5800
• Devon—l. 5000
• Essex—l. 4800
• Kent—l. 4800
• Suffolk—l. 4800
• Norfolk—l. 4800
• Somerset—l. 4000
• Bristol City—l. 250
• Lincolnshire—l. 4000
• Hampshire—l. 3000
• Cornivall—l. 2400
• Wiltshire—l. 2700
• London—l. 4000
• Middlesex—l. 3000
• Dorset shire—l. 2000
• Northampton—l. 2500
• Gloucester—l. 2500
• Hertford—l. 1800
• Buckingham—l. 1900
• Sussex—l. 2600
• Surry—l. 1800
• Cambridg and Isle of Ely—l. 1800
• Shropshire—l. 1900
• Berkshire—l. 1700
• Oxfordshire—l. 1700
• Leicester—l. 1800
• Hereford—l. 1600
• l. 78950
• ...

• Warwick—l. 1800
• Worcester—l. 1800
• Bedford—l. 1400
• Stafford—l. 1400
• Nottingham—l. 1400
• Darby—l. 1400
• Lancashire—l. 1600
• Cheshire—l. 1400
• Rutland—l. 380
• Huntington—l. 900
• Northumberland—l. 700
• Durham—l. 700
• Cumberland—l. 400
• Westmorland—l. 300
• Monmouth—l. 800
• Anglesea—l. 260
• Brecknock—l. 450
• Cardigan—l. 350
• Carmarthen—l. 450
• Carnarvan—l. 260
• Denbigh—l. 450
• Flint—l. 260
• Glamorgan—l. 700
• Merioneth—l. 220
• Montgomery—l. 550
• Pembroke—l. 500
• Radnor—l. 240
• l. 21070
• l. 78950
• Total is—l. 100,020

This Aportionment was many Months in forming, and made, no doubt, with great Deliberation and Judgment, since all the most consi∣derable Men of those Times were of that Committee.

'Tis apparent, that in the Assess∣ment of the Rates upon each Coun∣ty, and by comparing the Sums, it may be seen, that they chiefly go∣verned themselves, by the Proporti∣ons which had been observed in rating the Ship-Money.

They had before them the Assess∣ment of the 400,000 l. 17 and 18 Car. 1. which, because it was made in Parliament, they would, no doubt, have followed, if they had not judg∣ed it Partial.

But it seems they rather chose to follow the Rates observed in Assessing the Ship-Money, as having been laid by Persons who had not the same reason and Interest to favour one Country more than another.

Ship-Money was an arbitrary and illegal Tax, therefore it concerned the Contrivers of it to lay it as e∣qually upon the Nation as possible; for it would have been a double Grie∣vance to the People, if it had been imposed, both against Law, and al∣so with Partiality. On the contrary, it imported the Ministers of that time to give their new Invention all the fair Colours imaginable, and to make that, which was unjust in its Nature, at least just and equal in its Manner; and no doubt, in the Rating of it, they had duly weighed and consider∣ed the Strength and Weakness, Riches and Poverty, Trade and Fertility, and every Circumstance of each par∣ticular County; with some regard also to the Proportion it bore in the ancient Subsidies.

And, upon these Grounds, 'tis more than probable the Committee of the House of Commons proceed∣ed in 1660, when they made the

Ship-Money their Model and Pattern of a fair and equal Assessment.

Since the late War with France, Land has been Tax'd in different manners, by an Assessment, and by a Pound Rate; but both ways, it will perhaps appear, that the North and West have not born their due share and proportion of the Com∣mon Burthen.

The first Aid given to Their Ma∣jesties upon Land, was by a Month∣ly Assessment of 68,820 l. 19 s. 1 d. per Month, Primo Guil. & Mariae.

The second Aid upon Land was of 12 d. per Pound. In this Act Their Majesties had power to No∣minate the Commissioners under the Great Seal of England, but were ad∣vis'd to put in all the same Persons again, who had been Commissioners in the Monthly assessment: The Assessors in this Act were upon Oath, Primo Guil. & Mariae.

The third Aid upon Land was of 2 s. in the Pound. In this Act the Assessors were upon Oath, Primo Guil. & Mariae.

The fourth Aid upon Land was by a Monthly Assessment of 137, 641 l. 18 s. 2 d. per Month, 2 Guil. & Ma∣riae.

The fifth Aid upon Land was by the same Monthly Assessment, 3 Guil. & Mariae.

The sixth Aid upon Land was by a Pound Rate of 4 s. in the Pound. In this Act the Assessors are not up∣on Oath, 4 Guil. & Mariae.

The seventh Aid upon Land is by the same Pound Rate, and the Asses∣sors are upon Oath, 5 Guil. & Ma∣riae.

In order to show what proportion each part of the Kingdom bears in the Assessment, and in the Pound Rate, here is fram'd a Table of 12 Columns, which shows,

1. What each County pays in the Monthly Assessment of 137,641 l. 18 s. 2 d. per Month.

2. What each County pays in the single Poll.

3. What each County pays in the Aid of 1 s. and 2. s. per Pound.

4. What each County pays in the Quarterly Poll.

5. What each County pays in the Aid of 4 s. per Pound.

6. What each County would pay in a Tax of two Millions, according to the Aportionment of 1660.

7. What each County paid in the Assessment of Ship-Money.

8. What each County paid in the Excise on Beer and Ale, &c. for the Year 1689.

9. What number of Houses in each County, were return'd by the Hearth Books of Lady-day, 1690.

10. What number of Hearths in each County, were return'd for the same time.

1

2

3

4

5

6

7

8

9

10

11

12

A TABLE of the

Produce of each County in ye• Month¦ly Assessmt of 137, 6 41=18=2▪ •• Month.

Produce of each County in the Poll Money 1st Gu••t et Mariae.

Produce of each County in the Aid of 1••••. & 2•••• Pound the ••.ot Guitt & Mariae

Produce of each County in ye Quart••••¦ly Poll 30. et 40. Gutt et Mariae

Produce of each County in ye Aid of 4 Shitts: in ye Pound Quarto Guiliet et Mariae.

Produce of each County for two M••tt•• accord¦ing to ye Appor∣lionm•• of 1660

Produce of each County accord¦ing to the Assessmt: of 〈◊〉〈◊〉 Ship M••••••y

Produce of County for Excise on Beer and▪ He in ye Year 1689

Numbr: of Houses in each County according to ye Hearth Books of Lady day 1690

Numbr: of Hearth in each County according to the Books of Lady day 1690

Produce of each County according to it Assessm of 400000=17th and 18th Caro•• ••mi:

An Elimate of the Poor Rate for one you made in latter end of the Charles if 2th Rety

Bedfordshire—

21525=6

2618=17=4

21872=19=2

6400=11=9¾

28554=15=1¼

28000

3000

5549=7=3

12170

21280

4372=01=••

6911

Berkshire—

27175=18

4420=3=6

31708=2=9

10353=3=5

41054=••=9½

34000

4000

9105=12=9½

16996

37550

5628=14=2

9800

Buckinghamshire—

31567=14

4640=5=11

36670=7=6¼

9550=6=2

47661=1=1

38000

4500

7261=16=5½

18688

35337

6712=2=6

14800

Cambridgsh▪ and Isle of Ely▪

32877=10

4113=4=10

25535=6=1

9612=15=2

32844=16=3 ½

36000

3500

10442=7=1

18629

36478

8496=11=1

9128

Chesshire and Chester

19230=12

4542=3=5

23634=11=5 ¾

8791=10=••

28596=14=•• ¼

28000

3000

9836=10=4 ½

25592

40865

3168=13=9

5796

Cornwall

36981=18

4622=••=7

24566=2=9 ½

9613=19=10

31976=••=••

48000

5500

10595=12=3 ½

26613

54588

10110=15=9

9257

Cumberland

4039=6

1114=12=6

2673=4=7 ½

2116=11=6

3713=18=4

8000

800

5746=10=4

15279

20863

633=18=••

4988

Derbyshire

20698=••

3556=3=3

18198=10=7 ¼

7883=14=6

24093=19=10 ¼

28000

3500

11960=12=4 ¼

24944

36901

2819=1=7 ½

7953

Devonshire and Exon

80311=16

12519=6=7

65867=19=4

2••821=9=3

82086=6=2

100000

9000

34525=7=11

56202

135230

30084=16=6

Dorsetshire and Pool

32532=2

3900=12=••

24878=17=•• ¾

••737=3=10

33116=7=9

40000

5000

7568=11=7 ½

17859

42951

7782=••=9

15885

Durham Northumb••land & Ba••••••

16718=18

6244=7=6

22344=••=7

1••028=19=9

25146=11=11

28000

2300

21216=8=3

53345

66169

2385=9=4 ½

13620

Essex

74362=12

8156=8=2

71642=13=9 ½

2••820=10=2

90895=14=7

96000

8000

21676=4=5

40545

85700

18048=9=9

373748

Gloucestershr▪ and Gloucester

44349=18

5755=••=8

35030=9=8 ¼

13508=17=9

47523=13=2

50000

5500

14704=8=3

34476

6••909

11086=19=5

10600

Horefordshire

27160=••

3070=3=10

14947=4=1

••480=12=10

20409=2=6

32000

3500

6256=5=9 ½

16744

27••08

7146=4=6

8687

Hertfordshire

32299=10

4346=2=2

33415=14=4

11054=1=1 ½

42973=5=4 ¼

36000

4000

13264=2=11 ½

17488

390614

7525=10=••

10760

Huntingtonshireo

15209=••

1605=••=10

11598=3=•• ••/4

••4238=16=4

15497=5=1

18000

2000

4437=27=4 ½

8713

14••2

••533=8=9

3850

Kent

79846=8

10115=17=1

66912=13=1 ½

24275=2=5

83450=3=5

96000

8000

24647=15=〈◊〉〈◊〉 ½

46674

107••••••

2••100=10=4 ½

29875

Lancashire

24160=4

5938=16=1

17214=11=2 ¾

••2732=15=2

21300=••=••

32000

1000

14501=4=4 ½

4690••

68023

••••53=11=3

7200

Leicestershire

26033=2

3738=5=4

26708=5=11 ¼

10002=8=7 ½

35088=9=7

36000

4500

8285=18=9 ½

20448

31606

7848=5=••

11600

Lincolnshire and Lincoln

61802=8

7683=11=8

58447=5=4

10248=1=10

72265=11=10 ¼

80000

8000

15949=4=5 ½

45019

66119

13483=17=7 ½

31300

Northamptonshire

33933=16

5551=14=••

36673=7=3 ½

12348=1=8

48111=12=10

50000

6000

9845=17=8½

26904

43504

1869=16=0

21516

Nottinghamshire

20961=12

3137=17=11

21690=••=6 ¾

••7085=9=8

27276=2=64

28000

3500

5837=10=4 ¼

17818

30695

••••10=4=9

11760

Northfol and Norrvich

85214=8

9491=9=10

64077=13=10 ¾

24521=18=8

84729=14=10 ¼

96000

7800

26899=11=6 ¼

56579

102467

24452=10=7 ½

462••••

Oxfordshire

27252=16

5328=••=10

30903=10=5 ¾

••0728=13=14

39038=12=8 ½

34000

3500

11804=9=6

19627

42616

6418••4=9

795

Rutland

5770=14

797=16=8

3971=13=10 ¾

1785=7=4

5555=3=11

7600

800

1435=8=8

3661

5998

1053=14=3

373••

Salop

28889=••

4886=12=10

22088=••=10

0783=12=8

29035=5=15=••

38000

4500

9874=9=3

27471

45586

4560=53

13575

Staffordshr: and Litchfield

20774=••

4210=12=10

20934=5=8 ½

8725=3=2

27082=10=5

28000

3000

10927=7=••

26278

42120

3831=17=3

7350

Somersettshire and Bristl

71302=16

8776=19=10

57443=19=1

2295=14=3 ½

73728=18=7 ¼

85000

9000

31133=9=2

45900

106462

17806=176

30263

Southamptonshire

52546=8

6209=14=7

42063=3=7 ¾

4083=6=2

55188=5=2

60000

6000

11160=18=7 ½

28557

60419

14691=15=••

13173

Southfolk

79164=16

7756=3=9

57667=14=••

9865=3=10

74201=18=3 ¾

96000

8000

19635=9=8 ½

47537

88797

20609=17=••

23750

Surry and Southwark

38328=4

8442=3=2

52858=5=••

0444=12=10

66984=17=••

36000

3500

34234=1=10 ½

40610

88685

10808=1=3

15600

Sussex

43713=6

6302=15=4

48142=6=3

2924=16=11 ½

60819=12=••

52000

5000

7730=10=1 ½

23451

52617

10914=15=9

18720

Warnvickshr and Coventry

28618=10

4365=7=10

30478=7=7 ¼

••0441=17=5

39864=12=9

36000

4000

11639=3=10

22700

38148

5771=8=9

9800

Worcestershr and Worcester

26626=4

3713=15=1

25824=••=15 ½

9763=18=3

33144=••=••

36000

3500

12793=10=1 ½

24440

39455

6158=15=3

10640

Wiltshire

47205=2

5952=19=••

39327=2=2 ¼

13771=2=3 ½

51672=7=11 ½

54000

7000

10679=8=8 ½

27418

57542

11704=19••

18240

Westmorland

2784=••

806=5=2

2269=4=••

1737=7=••

3014=7=4

6000

600

2322=16=1

6691

20065

547=1=4 ½

1890

Yorkshr: wth: York and Hull

83262=4

17441=18=7

69201=11=8 ½

39289=9=1

91620=13=8 ¾

116000

12000

52226=19=8 ½

121052

174202

19030=16••

26150

Wales North and South

70503=6

12156=9=8

39854=4=9 ¾

••1029=11=••

51256=6=8

169800

10500

26431=18=4

77921

127751

9766=7=••

33753

London Middx: & Westminst:

175969=12

80280=9=4 ½

267311=16=9 ½

97622=5=11

307140=8=5 ¾

140000

20180

140358=13=2

111215

365568

54831=9=••

56380

Grand Totals

1,651,702=16

288,310=19=6 ½

1,566,627=10=9 ½

597,518=13•• ¼

1,977,713=17=1 ¼

2,000,400

206,980

694,476=2=5 ¾

1,319,215

2,563,527

403,159=17=5

665362

〈…〉〈…〉 home Countys Viz. Surry & Southwr• 〈…〉〈…〉 Cambdg Kent Essex Norfolk Suffolk Berks Bucks & Oxon Total is

529,615=2

69,428=16=7

493,265=••=1 ¾

167,626=18=11 ¼

632,388=19=6 ½

626,000

57,800

184,520=19=5 ¼

335,543

684,950

134,172=12=6

214,122

〈…〉〈…〉 of England excluding Lond: Middlesex •• 〈◊〉〈◊〉 Total is

946,118=2

138,601=13=7

806,050=13=10 ¼

33••,269=8=2

1,038,184=9=1

1,234,400

129,000

369,596=9=10 ½

872,457

1,513,009

214,155=15=11

394,860

11. What each County paid in the Assessment of 400,000 l. 17 & 18 Car. 1.

12. An Estimate of the Poor Rates, upon each County, by a reasonable Medium of several Years, made to∣wards the latter end of King Charles the Seconds Reign.

There is likewise summ'd up at the end of this Table in two separate Ar∣ticles.

First, The amount in each parti∣cular of the Eleven Home Counties, which are thought in Land Taxes to pay more than their proportion, viz. Surry with Southwark, Hertfordshire, Bedfordshire, Cambridgshire, Kent, Essex, Norfolk, and Suffolk, Berks, Bucks, and Oxfordshire.

Secondly, The amount of the o∣ther Counties of England and Wales, exclusive of London, Westminster and

Middlesex, which, because they would over ballance either side, are to re∣main out of the Contest.

The Excise, and number of Hou∣ses and Hearths, are no ill Measures to form a Judgment by, of the Trade, Wealth, and Abilities of a Country.

Particularly, Sir William Petty, who was esteem'd the best Computer we ever had, in all his Political Arith∣metick, both for England and Ireland, did very much govern himself by the Hearth-Money.

Some light may be also had in this matter, from the late Polls which have been in the Kingdom.

The Article of Ship-Money, shows how Persons unconcern'd, did think each County ought to be Rated.

The Aportionment of 1660, makes it appear what was the Opinion of a very able Committee of the House of Commons, upon this Subject.

The Aid of 1 s. and 2 s. in the Pound, set down in the Table, shows that a Pound Rate has rais'd more, in proportion, than it does at pre∣sent; for if 3 s. in the Pound did raise 1,566,627 l. 10 s. 9 d. ⅕. four Shillings in the Pound ought to raise 2,088,836 l. 14 s. 4 d. ¼.

The Poor Rates, set down in the Table, may be very useful to such as love Computations, and who are inquisitive into the Common Busi∣ness of the Nation, and desirous to know its Strength and Weakness. It was Collected with great Labour and Expence, by Mr, Ar. Mo. a very knowing Person. He had not the Account of Wales, but according to the proportion Wales bears to the rest of the Kingdom in other Taxes, the Poor Rate there must have been about 33,753 l. So that the Poor Rate, at that time, through the whole Nation, was about 665,362 l.

By the comparison of all these particulars, some light, peradven∣ture, may be given, and compu∣tations made, that will a little help to the forming a right Judgment; how all parts of the Kingdom may be Rated in a Land Tax, with some∣what more of equality.

But the Observations and Inferen∣ces, which shall be made from this Table, are humbly submitted to such as take delight in Calculations of this kind; and 'tis hoped such a Scheme will set better Judgments, and abler Heads, to work, upon a matter that deserves so well to be effectually consider'd.

All substantial Merchants will ac∣knowledge, that Stealing Customs, and Running Goods, is against their Common Interest, because such as have that Art, are not upon an equal foot of Trade with the rest.

In the same manner, where a Tax is unequally Levy'd, the Gentlemen are not upon the same foot of main∣taining their Port, and providing for their Families, which cannot consist with the Public Good.

From the Table here set down, there may be made these Observa∣tions.

First, That it evidently appears several ways, that the North and West, or the Counties that lye to∣wards the North and West, are at least two thirds of England, reckon∣ed without London, Westminster and Middlesex.

Secondly, That there is good ground to conjecture, that the North and West, or the Counties that lye towards the North and West, are near three fourths of the Kingdom,

reckon'd without London, Westminster and Middlesex.

Thirdly, That from a General Cal∣culation of the whole, there seems good reason to believe, that London, Middlesex and Westminster, are not above one tenth part of the King∣dom.

• In the Excise on Beer and Ale, the North and West, compar'd with the Ele∣ven Home Counties, are As 554,117 l. is to 184,520 l. which is two full thirds.
• In the number of Houses, the North and West, compar'd with the Ele∣ven Home Counties, are As 1,208,000 are to 335,543 Houses, which, is about 3 fourths.
• In the number of Hearths, the North and West, com∣par'd with the Eleven Home Counties, are— As 2,197,959 are to 684▪950 Hearths, which is much a∣bove two thirds▪
• In the Single Poll, the North and West, com∣par'd with the Eleven Home Counties, are— As 208,030 l. is to 69,428 l. which is about two thirds.
• ...

• In the Quarterly Poll, the North and West, com∣par'd with the Eleven Home Counties, are— As 499,896 l. is to 167,626, which is about two thirds.
• In the Assessment of Ship-Money, the North and West, compar'd with the 11 Home Counties, are As 186,800 l. is to 57,800 l. which is two full thirds.
• In an Assessment of two Millions, according to the Apportionment of 1660, the North and West, compar'd with the Eleven Home Coun∣ties, would be— As 1,860,400 l. is to 626,000l. which is about 2 thirds.
• In the Poor Rates, the North and West, com∣par'd with the Eleven Home Counties, are— As 608,982▪ is to 214, 122, which is near two thirds.

So that it appears here plainly, by Eight different Instances, the North and West are at least two thirds of the Kingdom, reckon'd without Lon∣don, Westminster and Middlesex. Ac∣cording to which Calculation,

The Monthly Assessment Which runs thus,

• North and Western Counties-l. 946,118
• The Eleven Home Counties-l. 529,615
• London, Westm. and Middlesex-l. 175,969
• Total—l. 1,651,702

Should run thus:

• North and Western Counties-l. 983,822
• The Eleven Home Counties-l. 491,911
• London, Westm. and Middlesex-l. 175,969
• Total—1,651,702

So in the Pound Rate of 4 s. in the Pound, according to this Calcu∣lation,

if the Eleven Home Counties, which are but one third, Raise 632,388 l. the other two thirds should Raise 1,264,776 l. And

The Pound Rate Which runs thus,

• North & Western Counties-l. 1,038,184
• The Eleven Home Counties-l. 632,388
• London, Westm. and Middlesex-l. 307,140
• Total—l. 1,977,712

Should run thus:

• North & Western Counties-l. 1,264,776
• The Eleven Home Counties-l. 632,388
• London, Westm. and Middlesex-l. 307,140
• Total—l. 2,204,304

But, all things duly consider'd, there seem very probable reasons to believe, the North and West are three fourths of the Kingdom, rec∣kon'd without London, Middlesex and Westminster.

For, as to the Excise, all who know that Revenue must grant, that in the North and West, the Country in many parts is so wild, and the Hou∣ses lye so dispers'd, that the Retailers cannot be so well watch'd as in the Home Counties, where the Dealers are in a narrower compass, and have less opportunities to deceive the King's Officers. More private Fa∣milies take their Drink of the Com∣mon Brewers, in the Counties near London, than at a distance, which swells the Excise of the Home Coun∣ties. Setting that aside, and if the Revenue could possibly be as well watch'd in the distant parts as it is near London, the Excise of the North and West would, probably, answer

near three fourths of the whole, without London, &c.

As to the Polls, 'tis notoriously known, that the payment for De∣grees and Qualities of Persons, is by no means so narrowly looked after and exacted in the North and West, as in the Home Counties; and if it were, the Poll-Money in the North and West, would in all likelihood answer three fourths of the whole, reckon'd without London, &c.

As to the North and West, bearing no higher a proportion, in the Poor Rate, than scarce two thirds with the rest of England, there is, perhaps, this to be said, That, in the distant parts, Provisions are cheaper; so they main∣tain their Poor at an easier rate than in the Counties near London.

In the North and West, their Ma∣nufactures afford Employment to the poorer sort; and there are not so many there, who live upon the Charity of others, as near Lon∣don,

where Luxury and Idleness abound.

As to the proportion each Coun∣ty bears in the Ship-Money, and as to the Rates which would lye upon each County in an Assessment of two Millions, pursuant to the Apor∣tionment of 1660, though the pro∣portions are both ways laid with more equality than in our present Assessment, yet we are to consider, that in those times, when they judg'd the Eleven Home Counties to be a third part of the Kingdom, it was, in respect of the Improvements of Land, earlier known, and made use of, near the Capital City, than at a distance from it.

The Ship-Money, of which the Aportionment in 1660 is a Copy, began to be Levied in 1636; at which time we may well imagine, that near London, all sorts of ways to meliorate Land were found out, and put in practice, such as Dispark∣ing

Parks, Grubbing Woods, Inclo∣sing and Dreining Fenny Ground, &c.

So that the Home Counties, which were scarce a seventh part in quantity of Acres, to the rest of England, might, in the Year 1636, be well judg'd a third part in the value of Rents.

But the various ways of Improving Land, are now of late Years got in∣to the Northern and Western Coun∣ties; Clover, Cinqfoin, Trefoin, Marl, and Lime, are particularly be∣neficial to Countries that have great store of Barren Ground.

The North and West of late Years, have had a greater proportion of Fo∣reign Trade than the Home Coun∣ties.

The use of Sea-Coal in London, has more than trebled of late Years, which is a great advantage to the North.

The Prohibition of Irish Cattle, is wholly beneficial to the Northern and Western Counties, and has im∣prov'd their Land, and is hurtful to the rest of England.

Land seems to have been almost at the height of its Improvement, and near the Rack Rerit, about the Year 1636, in the Eleven Home Coun∣ties.

And in the North and West, it has been ever since Improving; so that, in all probability, those Coun∣ties which were formerly rated as two thirds, may now be esteem'd and valued as three fourths of the Kingdom.

Upon the whole Matter, the Hearth-Money seems the best Mea∣sure to form a Judgment by, of the Wealth of each County; and, by consequence, what proportion it ought to bear in any Land-Tax.

For, from the number of Houses, we may compute the People.

Where the numbers of People are, generally speaking, there are the Ma∣nufactures, and Consumption of Home Commodities; there is the Wealth and Trade; and there Land improves, and Rents are highest.

In the number of Houses, the North and West, are about three fourths of the Kingdom.

From whence, upon probable grounds, may be inferr'd, that the North and West are three fourths of the Rents and Value of England, still reckoning without London, &c.

And if so, and if the Eleven Home Counties are but a fourth part, the Monthly Assessment should run thus:

	l.	s.
North and Western Counties—	1,106,799	18
The Eleven Home Counties—	368,933	6
London, Westm. and Middlesex.—	175,969	12
Total—	1,651,702	16

And it likewise follows, that if in the Pound Rate of 4 s. per Pound, the Eleven Home Counties, which are here reckon'd but at a fourth part of the Kingdom, produced 632,388 l. then the North and West, which are three fourths, should produce 1,897,164 l.

And a Pound Rate of 4 s. in the Pound, throughout the whole King∣dom, would be,

• North and Western Counties—l. 1,897,164
• The Eleven Home Counties—l. 632,388
• London, Westminster and Middlesex-l. 307,140
• Total—l. 2,836,692

It may be seen, in the Accompts of the Exchequer, that, in the An∣cient Subsidies, the North and Western Counties have been all a∣long favour'd, and the reasons for it may be easily assign'd. VVorcester∣shire,

Gloucestershire, Herefordshire, Shropshire, and Cheshire, were subject to the Incursions of the VVelsh. The four Northern Counties, and York∣shire, were always to be upon their Guard, against the Inroads of the Scotch. The Western parts lay ex∣posed to Descents, and Invasions of the French; so that the private and particular Charge in their Defence, which lay upon those Counties more than others, might be a sufficient Cause to give them Ease in all Pub∣lic Burthens.

The Parliament, 17 & 18 Car. 1. in their Assessment of 400,000 l. plainly took their Measures from the Ancient Subsidies.

And with that Assessment, Car. 1. agree the Rates laid upon each County by the Common-wealth.

And what the North and West pay in the Pound Rate, and what is laid upon them in our present Month∣ly Assessment, seem to answer it ex∣actly;

all which may be seen by comparing the Rates in the Table upon each County.

But the Equity and Reasons ceas∣ing, which made our Ancestors so favourable to them, and they enjoy∣ing the same common Protection, and the Publick Necessities requiring great Sums of Money; it seems but just and fair that they should neither favour themselves, nor oppose the being, in all Taxes, upon an equal Foot with the rest of the Nation.

The last Observation offered from the Table, is, that London, Westmin∣ster and Middlesex are not above a Tenth Part of the Kingdom, which, if plainly made out, will clear a great many Points, and very much con∣firm the Calculation that has been made of what the North and West might raise in the Pound Rate.

In London, Westminster and Middle∣sex, the Pound Rate of four Shillings in the Pound seems to have been

well and justly Levied (except in the Article of Money at Interest) and did raise 307,140 l.

Now if we could come at an ex∣act Knowledge, what Proportion the Rents and Value of those Places bear to the rest of England, it would be a very good Guide to the form∣ing a Computation, what the Pound Rate, fairly and Impartially levied, would raise in the whole King∣dom.

• In the Aid of 4 Shillings per Pound, London, West∣minster and Middlesex, compared with the rest of England, are—As 307,140 l. is to 1,977,713 l. which is near a sixth.
• In the Assessment of 400000 l. 17 and 18 Car. 1. London, Westmin∣ster and Middlsex, com∣pared with the rest of England, are—As 54,831 l. is to 403,159, which is near a Seventh.
• ...

• In the present Monthly Assessment, London, West∣minster and Middlesex, compared with the rest of England, are—As 175,969 l. is to 1,651,702 l. which is above a Tenth.
• In the Single Poll, Lon∣don, Westminster and Middlesex, compared with the rest of En∣gland, are—As 80,280 l. is to 288,310 l. which is about a Fourth—
• In the Quarterly Poll, London, Westminster and Middlesex, compared with the rest of En∣gland, are—As 97,622 l. is to 597,518 l. which is about a Sixth.
• In two Millions, accord∣ing to the Aportion∣ment of 1660, London, Westminster and Middle∣sex, compared with the rest of England, are—As 140,000 l. is to 2,000,400 l, which is about a Four∣teenth.
• In the Ship-Money, Lon∣don, Westminster and Middlesex, compar'd with the rest of England, are—As 20,180 l. is to 206,980 l. which is about a Tenth.
• ...

• In the Excise on Beer and Ale, London, West∣minster and Middlesex, compared, with the rest of England, are—As 140,358 l. is to 694,476 l. which is about a Fifth.
• In the Number of Hou∣ses, London, Westminster and Middlesex, compar∣ed with the rest of En∣gland; are—As 111,215 is to 1,319,215 Houses, which is near an Eleventh.
• In the Number of Hearths, London, Westminster, and Middlesex, compar'd with the rest of England, are—As 365,568 is to 2,563,527 Hearths, which is about a Seventh.
• In the Poor Rates, Lon∣don, Westminster and Middlesex, compar'd with the rest of England, are—As 56,380 l. is to 665,362 l.

Whatever Proporation London, &c. bear to the rest of the Kingdom, 'tis plain, in the Four Shilling Aid, they pay as about a Sixth Part of the whole.

'Tis true likewise, that in the As∣sessment of 400,000 l. 17 and 18 Car. 1. they are valued at about a seventh Part; but we are to consider the Circumstance of that time; the Parliament wanting a present Sum to pay off the Debts they were engag∣ed in, which no Place could so soon raise as London.

In the single Poll they seem about a fourth Part; and in the Quarterly Poll, much about a Sixth; and the reason of the difference is in the Sin∣gle Poll, the Payment for Qualities and Degrees of Persons was strictly exacted in London, and not in the Country; which swells the Article of London. In the Quarterly Poll it was neither looked after in the Coun∣try, nor in London, which we see paid little more to the Quarterly Poll than to the Single.

But in both Polls, and both for London and the Country, if we de∣duct from the whole Sum, what was

paid on the Account of Degrees and Qualities, it will be found that Lon∣don, Westminster, and Middlesex an∣swer about a Tenth Part of the King∣dom.

In the Excise they appear to be a∣bout a fifth Part; but the reason for that is obvious, because in London, almost all pay Excise for their Drink, which is not so in the Country, but in the Consumption of Malt, London, &c. will be found about a Tenth part of the whole.

In the Number of Hearths they seem about a seventh part; the rea∣son of that is also apparent, for that in the Country, to save the Duty, the common People took away such Hearths, of which they had not abso∣lute use.

But in Number of Houses, Lon∣don, Westminster and Middlesex are not an Eleventh part of the King∣dom.

And by the Monthly Assessment it appears, that the Parliament have judged them about a Tenth part.

In the Apportionment of 100,000 l. upon the whole Nation in the Year 1660, they are valued and rated at about a Fourteenth part.

In the Assessment of Ship-Money, at about a Tenth part.

And in an Assessment of 30,000 l. given to Harry the Seventh, in lieu for that time of the Aid, Pur fair sitz Chivaleer & pur file Marrier Rot. Parl. 19 Har. 7. N^o. 10. London, Westmin∣ster and Middlesex are rated at but 889 l. 10 s. 2 d. which is about a thir∣ty third part of that Tax.

And in the Poor Rate, they ap∣peared to be about a Twelfth part of the Whole.

Upon the whole Matter, from the foregoing Instances, and many others that might be given, it seems very probable that London, Westminster and Middlesex have been generally esteem∣ed,

and are about a Tenth part of the Kingdom.

But the Instance which relates to the Number of Houses, is what we may reasonably lay most weight up∣on in the present Dispute; because the 307,140 l. which they pay in the Four Shilling Aid, does most of it, without all contradiction, arise from the Rent of Houses.

If indeed Money were strictly in∣quired after, and if the Charge up∣on Personal Estates made up a great part of the forementioned Sum, the Comparison might not hold; be∣cause the great Stocks of Money are in London; but though Money be charged in the Act, the Law has not been able, hitherto, to reach it ef∣fectually.

Now, to raise the Sum of 307,140 l. the general Rental of Lon∣don, Middlesex and VVestminster must be upwards of a Million and a half per Annum.

And if the Rental of the Eleventh (but suppose them a Tenth part of the whole) be a Million and a half, the general Rental of the Kingdom must be Fifteen Millions per Annum.

And if the general Rental of the Kingdom be Fifteen Millions per Annum, the Aid of Four Shillings in the Pound ought to raise three Mil∣lions.

If 111,215 Houses in and about London, with no more Ground than what they stand upon, are, in Rent, one Million and a half per Annum, it is hardly possible but that the 1,208,000 Houses in the Country, with all the Land about them, and all the Benefits that attend Land, must be in Rent Thirteen Millions and a half per Annum.

And whoever considers this seri∣ously, will perhaps be inclined to think, that the Four Shilling Aid would raise at least Three Millions, if it were levied in other Parts of

England with the same Care and Ex∣actness as it is in London, VVestminster and Middlesex, which are under the Eye and Influence of the Govern∣ment.

And if the Aid could be brought to raise such a Sum, the War would almost be maintained by the Charge upon Land only.

'Tis notoriously known that a great many Persons, both in the As∣sessment and Aids, pay a full Fifth part of their Estates; if the rest did so, all would be upon an equal foot; which, in Justice and Reason, the Subjects of the same Prince should be in every good Govern∣ment.

But this will be very hard to com∣pass in that long Possession many Countries are in, of being favou∣rably handled in all Taxes.

'Tis true, in the present Aid the Assessors are upon Oath, but, in Matters of Revenue, it has been al∣ways

found that Oaths are very lit∣tle regarded.

If in the Customs and Excise all Entries were to be made upon Oath of the Parties, and the King had no other hold, he might indeed save the Charge of Officers, but he would see very little from those Reve∣nues.

The Officers in the Customs and Excise are upon Oath; but if there were no other Checks upon them, those Branches would turn to small account.

And we see in the present Charge upon Interest-Money, how little Scruple Men make of Swearing not to have 100 l. who are generally thought to be worth 20,000 l.

Taxes can never be equally levied where the People are left to them∣selves, or with no other Check up∣on them, but their own Consci∣ences.

Therefore it was the ancient Pre∣rogative of our Kings, to name their own Commissioners for the Le∣vying and Collecting such Aids, Fif∣teenths, and Tenths, as their Sub∣jects gave them: which may be seen by the old Commissions, ad Assi∣dendum & Colligendum, that were wont to accompany Grants of that Nature.

In that Aid which was granted to Harry the Third, when Magna Charta passed, there is the Form of that Commission, Vid. Rot. Pat. 39. H. 3. m. 8. Dorso.

And such Commissions passed se∣veral times after, Vid. Rot. Pat. 1. Edw. 2. p. m. 3. Rot. Pat. 7. Edw. 2. p. m. 3. Rot. Pat. 3. Edw. 3. p ^s. 3. m. 18. Rot. Pat. 6. Edw. 3. p ^s. m. 19. Rot. Fin. 23. Edw. 3. m. 10. And in the other Grants that came afterwards, the King is desired to is∣sue out his Commissions for the le∣vying of them, as customably. Vid. Rot. Parl. 6. Rich. 2. N^o. 16. Rot. Parl. 2.

Harry 4. N. 9. Rot Parl. 14. Harry 6. N. 12. where the Commissioners have Power to examine all Parties upon Oath of the true Value of their Estates.

In the Reign of Harry the Sixth, there is an Authority given to one Lord, and the two Knights of the Shire in each County, who seem to have been in the nature of Com∣missioners, to see that no Wrong be done in the Distribution of 4000 l. which was to be deducted out of the Aid for decay'd Towns and Places. Vid. Rot. Parl. 11. H. 6. N. 4.

The first time we find Commissi∣oners named in Parliament for the levying Tenths and Fifteenths, was in Edward the Fourth's Reign, who was a Luxurious Prince, and gave the People reason to suspect his Con∣duct. Vid. Rot. Parl. 12. Edw. 4. N. 41. and 14. Edw. 4. N. 7.

The Records are both dark enough, but the Parliament seems there to name Commissioners, whom the King shall Authorize under the Great Seal, to Assess and Levy the Aid, and that the Money so levied, shall re∣main in the Hands of the Collectors, to be appointed by the King in Chan∣cery, unto the time that Proclamati∣on shall be made by the King of his Musters.

The Parliament suspected an Aid was desired, and no War intended, so that their Guift seems conditional, and they name Commissioners, to see to the due Performance of the Trust.

But afterwards, in the Reign of Harry the Seventh, the occasion of naming Commissioners in Parliament, seems a great deal more apparent.

For that covetous Prince was wont to ask great Aids of his People, on pretence of Wars, that were never intended,

Therefore the Aids which were given him the Twelfth of his Reign were, upon this Condition, to be levied upon the People, if the War proceeded; but not to be levied if a Peace or Truce ensued before they came to be due: and it was upon the score of this Trust, that in all probability, the Parliament named Commissioners of the Shires, with the Justices of the Peace to be Asso∣ciated. Vid Rot. Parl. 12. H. 7. N. 12. and N. 13.

But Commissioners have been several times since named by the King; as 34 and 37 Hen. 8. 2 and 3 Edw. 6. 3 and 4 Edw. 6. 4 and 5 Phil. and Mary, 15 and 22 Car. 2.

But there is a President for this in the first Year of Their present Maje∣sties Reign; and if, pursuant to the Powers given in that Act, the King had named Commissioners of his own in every County, for levying the Aid of one Shilling in the Pound,

there might have been a new Sur∣vey made of all the Rents in Eng∣land; and, in all likelihood, such Sums would have been raised upon Land only, as might have near an∣swer'd all the Necessities of the Go∣vernment.

The second Pound Rate did not raise so much in proportion as the first; and there is ground to think this last 4 Shiling Aid will not raise so much as the former: And there is reason to believe, the Aids by Pound Rate will every time grow less and less, (like the Subsidies in the latter end of Queen Elizabeth's, and beginning of King Iames's Reign) unless there be a new, and regular Survey made of Land.

For let the Dangers from abroad, and the Wants at home, be never so pressing; no doubt, most Men, if they are left to themselves, will be glad to save their Money; and will rather consult their private Interest than the Public Good.

But if the King, as was always practis'd in Ancient Times, had pow∣er to name Commissioners; and if all People were bound under great Forfeitures, to give in a true Rental of their Estates, or a true Estimate of what they keep in their hands; and if the Commissioners had power to Examin any person (other than the Party himself) upon Oath, of the true value of each Man's Estate, there is hardly any doubt to be made, but that an Aid of Four Shillings in the Pound would raise Three Millions.

And if Land could raise that Sum, the Nation need not be put to such dishonorable and dangerous shifts of raising Money, as are new Projects, fresh Impositions upon Trade, and Fonds of Perpetual Interest; which, if they are made use of as the con∣stant Ways and Means of Supplying the War, must in all appearance very quickly destroy our Foreign Com∣merce; and, by consequence, bring

universal Weakness and Poverty up∣on the whole Kingdom. But there is nothing too hard for the Wisdom of a Parliament to bring about; which, perhaps, may find a way to Levy the Pound Rate justly and e∣qually in all Counties, without gi∣ving the King Power to Name Com∣missioners.

The Ancient Subsidies did usually consist of a charge by Poll, a Pound Rate upon Land, and a Pound Rate upon Money, and Personal Estates; so that all sorts of people did con∣tribute something in the old way of Taxing, but such as for their Pover∣ty were exempted.

The Usurers, who are the true Drones of a Common-wealth, living upon the Honey without any La∣bour, should, of all People, be brought in to bear their proportion of the Common Burthen. As yet, they could never be effectually reach'd, but they may be fetch'd in

by the Wisdom of a Parliament, if the House of Commons would please resolutely to set themselves about it.

What a Pound Rate of Four Shil∣lings in the Pound, upon Money, might produce, is very hard to com∣pute, because, in that Matter, there is scarce any Rule or Measure to go by; but supposing Money at Inte∣rest to be a sixteenth part (as some think) of the annual Value and In∣come of England, there is then twenty Millions of Money at Inte∣rest, (which may be, and yet not a third part of that Sum, in specie, in the Kingdom) and if there are twen∣ty Millions at Interest at five per Cent. a Pound Rate of Four Shillings in the Pound, upon Money, would raise 200,000 l.

That which has made Quarterly Polls so distastful, is charging the Poorer sort; but if they were all

exempted, a Quarterly Poll well Le∣vied might raise 500,000 l.

And here it may not be amiss to take notice, that if, in the Pound Rate upon Land, one Shilling were taken off from the Landlord, and placed upon the Tenant, it would ease those who have born all the weight; nor can it seem oppressive to the Tenants, considering how well they have fared hitherto.

So that a mix'd Aid, by a Pound Rate upon Land and Money, and by a Quarterly Poll, all carefully Le∣vied, might raise

• By Four Shillings, Pound Rate, upon Land—l. 3,000,000
• By Four Shillings, Pound Rate, upon Money—l. 200,000
• By a Quarterly Poll—l. 500,000
• Total—l. 3,700,000

Which, without any new Ways and means, would come very near rai∣sing

that Sum to which the Expence of the War has hitherto amounted.

If in a War that is so Expensive, and is thought so necessary for our Preservation, all people would agree to promote Equality, no doubt great Sums might be raised in this Nation, and the Country, in all Aids, would be found to answer as well as London.

That London, Westminster and Mid∣dlesex, pay about a sixth part in the Aid, is very plain; and that they are not above a Tenth part of the Kingdom's general Rental, is very probable.

What Proportion in other Wealth and Substance London bears to the rest of England, is very hard to de∣termine.

But some Landed Man will start up and say, 'Tis true, London bears a sixth, it ought to bear a half, it has all the Wealth; and the

immoderate Growth of that City un∣does and ruins all the Country.

It may therefore be well worth the Enquiry of thinking Men, what truth there is in this common and receiv'd Notion, that the Growth of London is pernicious to England; That the Kingdom is like a Rickety Body, with a Head too big for the other Members.

For some people, who have thought much upon this subject, are inclin'd to believe, that the Growth of that City is advantageous to the Nation, and they seem to ground their Opinion upon the following Reasons:

That no Empire was ever great, without having a great and popu∣lous City.

That the Romans drew all the conquer'd Cities of Italy into Rome.

That the People of Attica were no better than a Crew of rude Herds∣men;

and neither flourish'd in War, nor in Civil Arts, till Theseus perswa∣ded them to Inhabit Athens.

That the greatness of London will best preserve our Constitution, be∣cause, where there is a great and powerful City, the Prince will hard∣ly Enterprise upon the Liberties of that People; in the same manner, a Rich and Powerful City seldom Re∣bels upon vain and slight occasions.

On these grounds, and many o∣thers, some people are led to think, the Growth of London not hurtful to the Nation; but, on the contrary, to believe that there is not an Acre of Land in the Country, be it never so distant, that is not in some degree better'd by the Growth, Trade, and Riches of that City.

Perhaps, if all the Wealth and Substance of London could be truly Rated, in a Tax of four Millions,

that City would pay a fourth part without any Hardship to it.

But, probably, there is nothing but Excises that will truly and equal∣ly Rate all sort of Wealth, and Sub∣stance, and bring in all sort of Per∣sons, chiefly those in great Cities, to contribute in the Public Burthens.

We have now gone through the chief VVays and Means, hitherto made use of, for carrying on the present War, in which an Impartial Land-Tax is chiefly recommended, as most agreeable to the Ancient Constitution of this Kingdom.

If it shall be thought expedient to go by the way of a Monthly Assess∣ment, the Aportionment of 1660, seems a more equal distribution of the Common Burthen, than has been as yet made use of: According to which, the Home Counties would pay as they do now; London, West∣minster and Middlesex, may be Ra∣ted

at the Sum they have paid in the Aid of Four Shillings in the Pound.

And the Assessment would run thus:

• Northern and Western Coun∣ties—l. 1,234,400
• The Eleven Home Counties—l. 626,000
• London, Westminster and Mid∣dlesex—l. 307,14085 1/4
• Total—l. 2,167,54085 ¾

A far larger Sum might indeed be produced by a Pound Rate, equally and impartially Levied through the whole Kingdom.

But some will object, That to Le∣vy a Pound Rate strictly, by Com∣missioners of the King's Naming, may occasion Oppression and Dis∣contents in the Country; And that such a Method of raising Taxes, may create so many Officers among

the best of the Gentry dependant up∣on the Court, as may be dangerous to Liberty.

Besides, the Northern and Western Counties, especially such as lye most distant, will affirm, That out of the same value in Estates, they are not able to pay the same Pound Rate, be∣cause their Rents are not so well Paid; their Returns, and Markets, are not so quick; and they taste not that benefit of the Trade, and great∣ness of London, in the same degree as the Home Counties.

It may be likewise objected, That Land-Taxes in general (and chiefly if strictly Levied) must be very ruin∣ous to the Gentry, if the War should continue for any long time.

And since, to a Wise and Ver∣tuous Prince, no Sum of Money can be desirable, that is Levied with the Oppression and Discontent of his People, it may not be amiss to en∣quire, what other Ways there are of

Supplying the War, which may be more casie to the Nation.

Excises have had an ill repute with such as have not throughly weighed and compared them with other Tax∣es; but, however, it may not be improper to examine a little into the nature of such a Fond of Revenue, to what degree it would supply the War, and how far it may be con∣sistent with the safety of our Consti∣tution.