The political anatomy of Ireland with the establishment for that kingdom when the late Duke of Ormond was Lord Lieutenant ... : to which is added Verbum sapienti, or, An account of the wealth and expences of England, and the method of raising taxes in the most equal manner ... / by Sir William Petty ...

CHAP. VI. The Causes of irregular Taxing.

1. THE Causes of Error in this great Affair of Publick Levies, have been these. First, Laying too great a stress on the matter of Money, which is to the whole effect of the Kingdom but as 6 to 667. That is, not one to 100. Secondly, Laying the whole Burthen on the past Effects, and neglecting the present Efficien∣cies, exceeding the former as 417 doth 250. Thirdly, Reckoning all the personal E∣states of the City of London (Shipping included) at scarce ½ the value of the very Housing, whereas they are double: Which happens because the Housing of London belongs to the Church, Companies, or Gen∣tlemen, and are taxed by the Citizens their Tenants. Fourthly, A fallacious tenderness towards the poor, (who now pay scarce 1 s. per head per ann. towards all manner of charges) interwoven with the cruelty of not

providing them Work, and indulging Lazi∣ness in them, because of our own indisposi∣tion to employ them; so some are over∣charged through evil Custom, and others left to sordid Want, and bruitish Irregulari∣ty. Fifthly, An Opinion, that certainty of Rules is impossible, and but an idle Noti∣on; and then having made such as are not so, and training them to be applied by Af∣fection and Humour; so as ¼ of the whole paying needlesly four times too much, may be thereby so netled, as to do more mischief than the other unconcerned, and thankless ¾ can allay.