Jus imponendi vectigana, or, The learning touching customs, tonnage, poundage, and impositions on merchandizes, asserted as well from the rules of the common and civil law, as of generall reason and policy of state / by Sir John Davis ...

CHAP. XXXIII.

A comparison of the Impositions set and taken in England, by the Kings Prero∣gative, with the Exceptions and Gabells in Forein States and Kingdoms, where∣by it will appear, that the subjects of the Crown of England, do not bear so heavy a burthen by many degrees, as the Sub∣jects of other Nations do bear in this kind.

ALbeit, indeed the King of Eng∣land being no Emperor, and ha∣ving all Imperiall Rights within his

own Kingdoms, hath and ever had as absolute a Prerogative Imponere vecti∣galia, or to lay Impositions, as the Em∣peror of Rome or Germany, or any other King, Prince, or State in the world, now have, or ever had; yet let it be truly said for the honor of the Crown of England, That His Majesty that now is, and all his Noble Progenitors, have used and put in practice this Preroga∣tive with more moderation and favor toward the people, than any Forein State or Prince in the world have be∣sides, and that in three respects.

First, the King of England doth make use of this Prerogative only, in laying Impositions upon Merchandizes cros∣sing the Seas, upon such onely, and not upon any other goods which are bought and sold within the Land; neither doth he by his absolute pow∣er alone, impose any Tax upon Lands or Capita hominum, or Capita animalium, or upon other things innumerable, whereof there are strange presidents and examples, both Ancient and Mo∣dern, in other Countries.

Secondly, the King doth not charge

all Merchandizes crossing the Seas, with this Imposition now in question, for in the Letters Patent whereby the Imposition of twelve pence in the pound over and above the Subsidie of Poundage, is laid and limited, divers kinds of Commodities are excepted, especially such as serve for food and subsistance of the Kings people, for setting the poor on work, for main∣tainance of Navigation, and other things of like nature, as before is declared.

Thirdly, the Impositions which are laid by the Kings of England upon Merchandizes, are not so high as the Impositions and Exactions set and taken by other Princes and States; for the highest Imposition in Ireland is but twelve pence upon the pound, or but a single Poundage, which is but five in the hundred, and is the lowest rate in Christendome at this day, and in England there is added but twelve pence in the pound more, which is but ten pound upon the hundred pound, and yet divers sorts of Mer∣chandizes, as I said before, are except∣ed

and discharged of that Imposition of the second Imposition of twelve pence.

But on the other side let us see the practice of other Princes and States in laying Impositions, and how far they have extended and strained their Prerogative in that point, beyond and above the Impositions in England; I will begin with the Romans, when they had gained the Monarchy of the World, so as all Kingly power did rest in their Emperor.

First, Iulius Caesar laid the first Im∣position upon Forein Merchandizes, saith Suctonius, peregrinarum mercium portaria primus instituit, and that Im∣position was Octava rerum pars, which was more by a fifth part than our highest Imposition in England, for it is two shillings and six pence upon the pound. Next, Augustus Caesar about the time of our Saviours Birth, sent out an Edict, whereby he did tax all the world, and this Tax was Capitatio, or an Imposition, super capita hominum, though the quantity thereof doth not appear; but the poll-money which

our Saviour did pay, and wrought a miracle, it seemeth to be an high Im∣sition, for the peeces of money taken out of the Fishes mouth, which is cal∣led didrachma, or stater, is said to bee worth two shillings and six pence ster∣ling, which being given for himself and Peter, da illis pro me et te, shews that fifteen pence sterling was given for a Poll, which must needs amount to an infinite thing, if it were collected over all the World, then subject to the Ro∣man Emperor.

Tiberius the Roman Emperor, who succeeded Augustus, took the hundred part of all things bought and sold within the Empire, which perhaps was an Imposition of greater value and profit than the other. Caligula the Emperor, layd an Imposition upon all Sutes in Law, and took the fourth part of the value of the value of the thing sued for, and set a pain upon the Plaintiff if he compounded, or were Non-suted without his Licence. He likewise imposed a number of Sesterii upon every Marriage contracted or made within the whole Empire.

Vespasian in meaner and more home∣lier matters, took by way of Impositi∣on, a part of every poor Labourers wages, and part of every Beggers alms; he set likewise an Imposition upon Vrine, and pleased himself with this Apothegm, Dulcis odor lucri ex re qualibet. Severus the Emperor did impose upon the dishonest gains of the Stews, and took part of the Prostitutes there, as the Bishop of Rome doth at this day; all the Emperors before Trajan, took the twentieth part of all Legacies and Lands descended, as things which came unlooked for, and as a cleer gain, and therfore the Heirs and Legatories might easily spare a part to the Em∣peror; and Nicephorus, one of the Em∣perors of the East, did not onely take sumaria tributa Smoke-money out of every Chimney, but he layd an Impo∣sition upon every mans Estate that grew suddenly rich, upon a presump∣tion that hee had found a Treasury which did belong to the Emperor by Prerogative. With a little more search I might find out other Impositions of severall kinds, set by the ancient Em∣perors

upon the heads of Beasts, upon the tiles of Houses, and the like; I might adde hereunto the Impositions set by Lorrain, upon every pane of Glasse in Windows; but these may suffice how high they strained, and how far they extended their Prero∣gatives in this point of Impositi∣ons.

Secondly, the Roman Empire being over-come by the Gothes and Van∣dalls, and other barbarous Nations, and thereby broken into Kingdomes and Free States, their passed divers ages before these Monarchies could be well setled, and before peace bred plenty, any plenty bred civility, and before Trade, Traffique, Comerce, and Intercourse could be established between these States, and Kingdoms, and therefore while these States and Kingdoms were yet but poor, and while there was a generall scarcity of Gold and Silver in these parts of the World, and so for want of money there was but little Trade and Traf∣fique among the people, either at home or broad, Kings and Princes

did not, neither could they make that use of their Prerogative in lay∣ing Impositions, as they had done in those latter times; since all Arts and Sciences have been encreased, all Commodities improved, and the Riches of the East and West Indies have been transported into this He∣misphere. But now let us see whe∣ther the Kings and Princes of other Countries round about us at this day, make not a far more profitable use of their Prerogatives in laying Imposi∣tions upon their people, than the King of England doth, albeit his King∣ly power be full as large as any of theirs.

In France, the most richest and an∣cientest of the Neighbour Kingdoms, the Impositions not onely upon Mer∣chandizes crossing the Seas, but also upon Lands, Goods, persons of men, within the Realm are so many in number, and in name so divers, as it is a pain to name and collect them all, and therefore it must needs be a more painfull thing for the people of that Kingdom to bear them all, La tallie, le

tallon, les aids, les aquavalentes, les equi pollentes, les cruces, or augmentations of divers kinds, le hop benevolence la Cabelle, upon Salt, amounting to an exceeding great Revenue; the Im∣post of Wines upon every Vessell carried into any walled Towns or Suburbs thereof, and payable, al∣though it be transported thence a∣gain, before it be sold, la hault passage or de maine forrein, for Merchandizes ex∣ported, le traject forrene, for Merchan∣dizes imported, la solid de Cinquants mil holmes, imposed upon Cities, & walled Towns, and the Suburbs onely, and after layd upon Town and Country, without distinction, the common po∣sitions for provisions; the tenthes paid by all Ecclesiasticall persons: These and other Impositions of the like na∣ture, are layd and levied upon the Subjects of France, by the absolute power and Prerogative of the King, and though many of these were im∣posed at first upon extraordinary oc∣casions, and set but for a time, yet the succeeding Princes have con∣tinued them from time to time, and the most part of them made ordinary

and perpetuall by King Lewis the 11. who was wont to say, France was a Meadow, which he could have mow∣ed as often as he pleased.

In Spain there is an Imposition na∣med Alcavala, imposed as well upon the Nobility, as the Commons, which was first raised by Alphonsus the 12. to expell the Mores, and for the expur∣gation of Algiers, but afterwards it wss made perpetuall, and is now a principall part of the Royall Patri∣mony, Gutturis de Gabellis, Quaest.174. this Imposition was at first but the twentieth part, but afterwrds it was raised to the tenth of every mans E∣state, which doth far surmount the highest Impositions that ever were layd in England, by the Kings Preroga∣tive, without Act of Parliament.

This Alcavala is an Imposition within the Land, but the Impositions upon Merchandizes exported and imported, are far higher, especially upon Merchants Strangers, for their common Impositions upon Strangers is five parts upon the hundred, and in the year 1604, they imposed thirty

of the hundred, as is before declared; and upon the Ingate of Indian Spices into Portugall, the King of Spain doth lay the greatest rates that ever were set in Christendome, although upon the outgate the rates are more mode∣rate.

In Italy the Impositions and Gabells set upon every kind of thing by the States and Princes there, are intoler∣able and innumerable.

Non mihi si Centum Linguae sunt oraque Centum, Ferrea vox Italorum omnes nume∣rare gabellas, Cunct a gabellarum percurrere nomi∣na possem.

Especially upon the great Towns and Teritories that are subject to the Great Duke of Tusknie, where there is not any roots, nor any herb, nor the least thing that is necessary for the life of man, that is bought and sold, or brought into any Town, but there is a Gabell or Imposition set upon it; where no Inholder, Baker, Brewer, or 〈1 page duplicate〉〈1 page duplicate〉

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Artificer, can exercise his Trade, but the Great Duke will share with him in his gain, by laying some Imposition upon him; where no man can travell by Land, or by Water, but at every Bridge, at every Ferry, at every Wharf or Key, at every Gate of a Town, the Garbellor arrests him, and is ready to strip him naked, to search what goods he hath about him, for which he ought to pay the Garbell.

In the Popes Territories the Impo∣sitions which His Holinesse doth lay upon his Subjects as a Temporall Prince, are as many, and as heavy, as those that are levied by the Duke of Tuskanie, in so much as when Sixtus Quintus had set an Imposition upon every thing that served for the use of mans life, Pasquill made hast to dry his Shirt in the Sun, fearing the Pope would set some Imposition upon the heat of the Sun, miastingo (saith he) in the 16. sole sevenda; I omit to speak of the Exactions of the Court of Rome, in another kind, which are infinite, and which long lay heavie upon the Western Countries of Christendome, un∣till

of late years some Nations did free themselves thereof, by rejecting the Yoke of the Bishop of Rome.

In the Seigniory of Venice, the Ga∣bells upon the Land were more mo∣derate than in the other parts of Italy; But that City being the Lady of the Adriatique Sea, doth use by prescripti∣on a high Prerogative, in laying Im∣positions upon all Merchandizes ar∣riving within the Gulf, Civitas Vene∣tiorum (saith Baltholus) potest pro mari∣tmeis mercibus Gabellas imponere, quia est Civitas in Mari situata, & Veneti (saith Baldus) ex consuetudine sunt domini maris Adriatici & possunt statuere super Gabellis maris, wherein they observe a profitable and politique course, for upon the Commodities of other Nati∣ons which are of goods in their Com∣mon-wealth, they lay the easier Im∣positions, sometimes five, sometimes seven, sometimes ten, upon the hun∣dred, which doth exceed the highest Imposition in England, five in the hun∣dred at the least.

In the Low Countries the Impositi∣ons which they call Excizes, paid by

the Retaylors of Wines and other Cō∣modities, and not by the Merchant, are the highest in Christendome; and yet we perceive that people to thrive and grow rich withall, for an impro∣ved high rent doth so quicken the in∣dustrie of the Farmer, as he thriveth oftentimes better than his Neighbour who is a Free-holder and payeth no rent at all; howbeit, to draw Trade, and to invite all Nations to Comerce with them, & so to make their Coun∣try a Staple, Store house, or Magizen of all Europe, they do set but easie rates upon Merchandizes imported, but when they once have gotten their cō∣modities in to their hands, if any Mer∣chant will export the same again, hee shall pay a greater Custome.

The Grand Seignior of Turkie doth impose sometimes ten in the hundred, sometimes twenty in the hundred upon Merchant Strangers, who Trade into the Levant; and I could speak of his other Exactions and Impositions upon his Vassalls, but that I think it not meet to compare that Regions Tyrant, to the Princes and States of Christendome.

I may remember at last, the Great Toll which the King of Denmark ta∣keth of every Ship that passeth into the Sound, taking advantage of a nar∣row Straight between Elsmore and Copman Haven; whereas the King of England being the undoubted Lord of the Narrow Seas, between Dover and Callis, might take the like Toll if it pleased him, and by the same right might participate of the great gain of Fishing which the Busses of Holland and Zeland do make yearly upon the Coasts of Great Britain.

Thus we see by this comparison, that the King of England doth lay but his little Finger upon his Subjects, when other Princes and States do lay the•••• heavy loins upon their people; wh••••••••••the reason of this difference? fro••••••hence commeth it? assuredly not from a different Power or Prero∣gative, for the King of England is as absolute a Monarch, as any Emperor or King in the world, and hath as many Prerogatives incident to his Crown; whence then proceedeth it? to what profitable cause may we ascribe it?

certainly to divers causes profitable, and principally to these causes, fol∣lowing. First, our King of England hath alwayes gone before, and beyond all other Kings in Christendome in many points of Magnificency, and especial∣ly in this, That they have alwayes had a more Rich and Royall Demean be∣longing to the Crown, I mean more large and Royall Patrimony in Lands and Rents, than ever any Christian King had before, or now hath at this day; for it is certain, that the Reve∣nues of other Princes and States do principally consist in such Gabells, Impositions, and Exactions, as are be∣fore remembred, and not in terr a firma, not in such a Reall and Royall Patri∣mony as hath ever belonged to the Crown of England, and therefo•••• o∣ther Kings being lesse able to ••••••n∣tain their Estates, or more covetous in their own Nature,have laid heavier Burthens upon their Subjects, than ever the King of England hath layd, or will do, or hereafter hath need to do, God be blessed for it; the Kings of England have had the Princes Portion

spoken of before in 45 of Ezekiel, and therefore they had no need so to op∣presse the people.

Again, we may ascribe this differ∣ence to the bounty and noble nature of our Kings, that they would never descend to those poor and sordid Ex∣actions which other Princes & States do take of their Subjects, Sordidum pu∣tandum est aurum quod ex lachrimis ori∣tur, as a good Counseller told Vespa∣sian.

Again, we may ascribe it to the wis∣dom and policy of our Kings, who would never follow the Counsell of Rehoboams younger Counsellers, boni pastoris est oves tondere non diglubere, as Tiberius the Emperor was wont to say, Odi hortulanum (saith Alexander) qui ab radice olera excindit; qui nimis emergit elicit sanguinem, saith Solomon, they well considered that the money levied by Taxes and Impositions, is the blood of the people, which is not to bee let out in any great quantity, but to save the life, as it were, of the Com∣mon-wealth, when she is sick, in∣debted, and in great danger.

Again, it may be ascribed to their Piety and Religion which moved them to follow the counsell of the Divine Rule, Deut. 17. where the King is warned not to multiply upon him much Gold and Silver, for that indeed there doth seldome come good by great Treasure heapt up by a great Prince, for it doth but nourish Pride and Ambition in him, and stir him up many times to make an unjust Warre upon his Neighbours; or if he leave it unto his Successers, it makes them luxurious and vitious, which draweth with it sometimes the ruin of the kingdome, sed optimus & certissimus thesaurus Principis est in loculis subdito∣rum, saith the learned Buterus, in his Book against Machiavill, let the King, saith he, have a care to maintain Re∣ligion, and Justice, and Peace, in his Kingdom, this will soon bring plenty, with a continuall increase, and make a rich and wealthy people; then shall the King never want money to serve his just, and necessary, and honourable occasions; for it is impossible the Soveraign should be poor when the

Subjects are rich, and untill occasions do arise, the Coffers of his Subjects will be his best Exchequer; they will be his Treasures, they will be his Re∣ceivers, his Tellers without fees or wages, no bad Accomptant shall de∣ceive him, nor no Bankrupt Officer shall deceive him, they will keep the Treasure of the Kingdom so frugally, as no Importunate Courtier shall be able to withdraw the same from a Prince, but that it shall still remain in store to supply the necessities of the Common wealth.

Lastly, our Kings of England in their wisdoms, well understood the natures and dispositions of their people, and knowing them to be a free, generous, and noble Nation, held them not fit to be beaten with Rehoboams Rod, estee∣med them too good to be whipt with Scorpions, and therefore God be bles∣sed, we have not in England, the Ga∣beller standing at every Towns end; we have not a Publican in every Mar∣ket, we pay not a Gabell for every Bunch of Reddish, or Branch of Rose∣mary sold in Cheap-side, we have none

of those Harpies which do swarm in other Countries, we have no com∣plaining in the streets, as is said in the 144. Psalm; and therefore I may well conclude with the conclusion of that Psalm, Happy are the people that are in such a case, blessed is the people that have the Lord for their God a∣bove in Heaven, and King Iames for their King here upon Earth.

FINIS.

Notes

• Iulius Caesars Impositi∣ons.
• Tiberius the Ro∣man Emperor.
• Caligula.
• Vespasian
• The Im∣position of France.
• The Spa∣nish Imp∣ositions.
• Gutturis de gabellis Quaest. 174.
• The D. of Tuskanies Impositi∣ons.
• The Im∣positions by the Pope.
• Sixtus Quintus.
• The Im∣positions of the Seignio∣ry of Venice.
• Baltholus
• Baidus:
• The Im∣positions of the Low countries
• The Im∣positions of the Grand Seignior of Turkie
• The Im∣positions of Den∣mark.
• Ezek.45.
• Solomon.
• Deut.17:
• Buterus contra Ma∣chiavill.
• Psa.144.