A treatise of taxes and contributions shewing the nature and measures of [brace] crown-lands, assessments, customs, poll-moneys, lotteries, benevolence, penalties, monopolies, offices, tythes, raising of coins, harth-money, excize, &c. : with several intersperst discourses and digressions concerning [brace] warres, the church, universities, rents and purchases, usury and exchange, banks and lombards, registries for conveyances, beggars, ensurance, exportation of money/wool, free-ports, coins, housing, liberty of conscience, &c. : the same being frequently applied to the present state and affairs of Ireland.

CHAP. IV. Of the several wayes of Taxe, and first, of set∣ting a part, a proportion of the whole Ter∣ritory for Publick uses, in the nature of Crown Lands; and secondly, by way of As∣sessement, or Land-taxe. (Book 4)

BUt supposing, that the several causes of Publick Charge are lessened as much as may be, and that the people be well satisfied, and contented to pay their just shares of what is needfull for their Government and Protection, as also for the Honour of their Prince and Countrey: It follows now to propose the several wayes, and expedients, how the same may be most easily, speedily, and insensibly collected. The which I shall do, by exposing the conveniencies and inconve∣niences of some of the principal wayes of Levyings, used of later years within the several States of Europe: unto which others of smaller and more rare use may be referred.

2. Imagine then, a number of people, planted in a Terri∣tory, who had upon Computation concluded, that two Milli∣ons of pounds per annum, is necessary to the publick charges. Or rather, who going more wisely to work, had computed a twenty fifth part of the proceed of all their Lands and La∣bours, were to be the Excisium, or the part to be cut out, and laid aside for publick uses. Which proportions perhaps are fit enough to the affairs of England, but of that hereafter.

3. Now the question is, how the one or the other shall be raised. The first way we propose, is, to Excize the very Land it self in kinde; that is, to cut out of the whole twenty five Millions, which are said to be in England and Wales, as much Land in specie, as whereof the Rack-rent would be two Millions, viz. about four Millions of Acres, which is about a sixth part of the whole; making the said four Millions to be

Crown Lands, and as the four Counties intended to be re∣served in Ireland upon the forfeitures were. Or else to excize a sixth part of the rent of the whole, which is about the pro∣portion, that the Adventurers and Souldiers in Ireland re∣tribute to the King, as Quit Rents. Of which two wayes, the latter is manifestly the better, the King having more securi∣ty, and more obliges; provided the trouble and charge of this universal Collection, exceed not that of the other advan∣tage considerably.

4. This way in a new State would be good, being agreed upon, as it was in Ireland, before men had even the possession of any Land at all; wherefore whosoever buyes Land in Ire∣land hereafter, is no more concerned with the Quit Rents wherewith they are charged, then if the Acres were so much the fewer; or then men are, who buy Land, out of which they know Tythes are to be paid. And truly that Countrey is happy, in which by Original Accord, such a Rent is reserved, as whereby the Publick charge may be born, without contin∣gent, sudden, superadditions, in which lies the very Ratio of the burthen of all Contributions and Exactions. For in such cases, as was said before, it is not onely the Landlord payes, but every man who eats but an Egg, or an Onion of the growth of his Lands; or who useth the help of any Artisan, which feedeth on the same.

5. But if the same were propounded in England, viz. if an aliquot part of every Landlords Rent were excinded or re∣trenched, then those whose Rents were settled, and determi∣ned for long times to come, would chiefly bear the burthen of such an Imposition, and others have a benefit thereby. For suppose A. and B. have each of them a parcel of Land, of equal goodness and value; suppose also that A. hath let his parcel for twenty one years at twenty pound per annum, but that B. is free; now there comes out a Taxe of a fifth part; hereupon B. will not let under 25 l. that his remainder may be twenty, whereas A. must be contented with sixteen neat; nevertheless the Tenants of A. will sell the proceed of their bargain at the same rate, that the Tenants of B. shall do.

The effect of all this is; First, that the Kings fifth part of B. his Farm, shall be greater then before. Secondly, that the Farmer to B. shall gain more then before the Taxe. Thirdly, that the Tenant or Farmer of A. shall gain as much as the King and Tenant to B. both. Fourthly, the Tax doth ultimately light upon the Landlord A. and the Consumpti∣oners. From whence it follows, that a Land-taxe resolves in∣to an irregular Excize upon consumptions, that those bear it most, who least complain. And lastly, that some Landlords may gain, and onely such whose Rents are predetermined shall loose; and that doubly, viz. one way by the raising of their revenues, and the other by exhausting the prices of provisions upon them.

6. Another way is an Excisium out of the Rent of House∣ing, which is much more uncertain then that of Land. For an House is of a double nature, viz. one, wherein it is a way and means of expence; the other, as 'tis an Instrument and Tool of gain: for a Shop in London of less capacity and less charge in building then a fair Dining-Room in the same House, unto which both do belong, shall nevertheless be of the greater value; so also shall a Dungeon, Sellar, then a pleasant Chamber; because the one is expence, the other profit. Now the way Land-taxe rates housing, as of the latter nature, but the Excize, as of the former.

7. We might sometimes adde hereunto, that housing is sometimes disproportionally taxed to discourage Building, especially upon new Foundations, thereby to prevent the growth of a City; suppose London, such excessive and over∣grown Cities being dangerous to Monarchy, though the more secure when the Supremacy is in Citizens of such places themselves, as in Venice.

8. But we say, that such checking of new Buildings signi∣fies nothing to this purpose; forasmuch as Buildings do not encrease, until the People already have increased: but the re∣medy of the abovementioned dangers is to be sought in the causes of the encrease of People, the which if they can be nipt, the other work will necessarily be done.

But what then is the true effect of forbidding to build upon new foundations? I answer to keep and fasten the City to its old seat and ground-plot, the which encouragement for new Buildings will remove, as it comes to pass almost in all great Cities, though insensibly, and not under many years progression.

9. The reason whereof is, because men are unwilling to build new houses at the charge of pulling down their old, where both the old house it self, and the ground it stands upon do make a much dearer ground-plot for a new house, and yet far less free and convenient; wherefore men build upon new free foundations, and cobble up old houses, until they be∣come fundamentally irreparable, at which time they become either the dwelling of the Rascality, or in process of time re∣turn to waste and Gardens again, examples whereof are many even about London.

Now if great Cities are naturally apt to remove their Seats, I ask which way? I say, in the case of London, it must be Westward, because the Windes blowing near ¾. of the year from the West,, the dwellings of the West end are so much the more free from the fumes, steams, and stinks of the whole Easterly Pyle; which where Seacoal is burnt is a great matter. Now if it follow from hence, that the Pallaces of the greatest men will remove Westward, it will also naturally follow, that the dwellings of others who depend upon them will creep af∣ter them. This we see in London, where the Noblemens anci∣ent houses are now become Halls for Companies, or turned into Tenements, and all the Pallaces are gotten Westward; Insomuch, as I do not doubt but that five hundred years hence, the Kings Pallace will be near Chelsey, and the old building of Whitehall converted to uses more answerable to their quality. For to build a new Royal Pallace upon the same ground will be too great a confinement, in respect of Gardens and other magnificencies, and withall a disaccommodation in the time of the work; but it rather seems to me, that the next Palace will be built from the whole present contignation of houses at such a distance as the old Pallace of Westminster

was from the City of London, when the Archers began to bend their bowes just without Ludgate, and when all the space be∣tween the Thames, Fleet-street, and Holborn was as Finsbury∣Fields are now.

10. This digression I confess to be both impertinent to the business of Taxes, and in it self almost needless; for why should we trouble our selves what shall be five hundred years hence, not knowing what a day may bring forth; and since 'tis not unlikely, but that before that time we may be all trans∣planted from hence into America, these Countreys being over∣run with Turks, and made waste, as the Seats of the famous Eastern Empires at this day are.

11. Onely I think 'tis certain, that while ever there are people in England, the greatest cohabitation of them will be about the place which is now London, the Thames being the most commodious River of this Island, and the seat of Lon∣don the most commodious part of the Thames; so much doth the means of facilitating Carriage greaten a City, which may put us in minde of employing our idle hands about mending the High-wayes, making Bridges, Cawseys, and Rivers navi∣gable: Which considerations brings me back round into my way of Taxes, from whence I digrest.

12. But before we talk too much of Rents, we should en∣deavour to explain the mysterious nature of them, with re∣ference as well to Money, the rent of which we call usury; as to that of Lands and Houses, aforementioned.

13. Suppose a man could with his own hands plant a cer∣tain scope of Land with Corn, that is, could Digg, or Plough, Harrow, Weed, Reap, Carry home, Thresh, and Winnow so much as the Husbandry of this Land requires; and had withal Seed wherewith to sowe the same. I say, that when this man hath subducted his seed out of the proceed of his Harvest, and also, what himself hath both eaten and given to others in exchange for Clothes, and other Natural necessaries; that the remainder of Corn, is the natural and true Rent of the Land for that year; and the medium of seven years, or rather of so many years as makes up the Cycle, within which

Dearths and Plenties make their revolution, doth give the ordinary Rent of the Land in Corn.

14. But a further, though collaterall question may be, how much English money this Corn or Rent is worth? I answer, so much as the money, which another single man can save, within the same time, over and above his expence, if he im∣ployed himself wholly to produce and make it; viz. Let ano∣ther man go travel into a Countrey where is Silver, there Dig it, Refine it, bring it to the same place where the other man planted his Corn; Coyne it, &c. the same person, all the while of his working for Silver, gathering also food for his ne∣cessary livelihood, and procuring himself covering, &c. I say, the Silver of the one, must be esteemed of equal value with the Corn of the other: the one being perhaps twenty Ounces, and the other twenty Bushels. From whence it follows, that the price of a Bushel of this Corn to be an Ounce of Silver.

15. And forasmuch as possibly there may be more Art and Hazzard in working about the Silver, then about the Corn, yet all comes to the same pass; for let a hundred men work ten years upon Corn, and the same number of men, the same time, upon Silver; I say, that the neat proceed of the Silver is the price of the whole neat proceed of the Corn, and like parts of the one, the price of like parts of the other. Al∣though not so many of those who wrought in Silver, learned the Art of refining and coining, or out-lived the dangers and diseases of working in the Mines. And this also is the way of pitching the true proportion, between the values of Gold and Silver, which many times is set but by popular errour, sometimes more, sometimes less, diffused in the world; which errour (by the way) is the cause of our having been pestred with too much Gold heretofore, and wanting it now.

16. This, I say, to be the foundation of equallizing and ballancing of values; yet in the superstructures and practices hereupon, I confess there is much variety, and intricacy; of which hereafter.

17. The world measures things by Gold and Silver, but principally the latter; for there may not be two measures,

and consequently the better of many must be the onely of all; that is, by fine silver of a certain weight: but now if it be hard to measure the weight and fineness of silver, as by the different reports of the ablest Saymasters I have known it to be; and if silver granted to be of the same fineness and weight, rise and fall in its price, and be more worth at one place then another, not onely for being farther from the Mines, but for other accidents, and may be more worth at present, then a moneth or other small time hence; and if it differ in its proportion unto the several things valued by it, in several ages upon the increase and diminution thereof, we shall endeavour to examine some other natural Standards and Measures, without derogating from the excellent use of these.

18. Our Silver and Gold we call by severall names, as in England by pounds, shillings, and pence, all which may be called and understood by either of the three. But that which I would say upon this matter is, that all things ought to be va∣lued by two natural Denominations, which is Land and La∣bour; that is, we ought to say, a Ship or garment is worth such a measure of Land, with such another measure of Labour; forasmuch as both Ships and Garments were the creatures of Lands and mens Labours thereupon: This being true, we should be glad to finde out a natural Par between Land and Labour, so as we might express the value by either of them alone as well or better then by both, and reduce one into the other as easily and certainly as we reduce pence into pounds. Wherefore we would be glad to finde the natural values of the Fee simple of Land, though but no better then we have done that of the usus fructus abovementioned, which we attempt as followeth.

19. Having found the Rent or value of the usus fructus per annum, the question is, how many years purchase (as we usual∣ly say) is the Fee simple naturally worth? If we say an infi∣nite number, then an Acre of Land would be equal in value to a thousand Acres of the same Land; which is absurd, an infi∣nity of unites being equal to an infinity of thousands. Where∣fore we must pitch upon some limited number, and that I ap∣prehend

to be the number of years, which I conceive one man of fifty years old, another of twenty eight, and another of seven years old, all being alive together may be thought to live; that is to say, of a Grandfather, Father, and Childe; few men having reason to take care of more remote Poste∣rity: for if a man be a great Grandfather, he himself is so much the nearer his end, so as there are but three in a conti∣nual line of descent usually co-existing together; and as some are Grandfathers at forty years, yet as many are not till above sixty, and sic de caeteris.

20. Wherefore I pitch the number of years purchase, that any Land is naturally worth, to be the ordinary extent of three such persons their lives. Now in England we esteem three lives equal to one and twenty years, and consequently the value of Land, to be about the same number of years pur∣chase. Possibly if they thought themselves mistaken in the one, (as the observator on the Bills of Mortality thinks they are) they would alter in the other, unless the consideration of the force of popular errour and dependance of things already concatenated, did hinder them.

21. This I esteem to be the number of years purchase where Titles are good, and where there is a moral certainty of enjoying the purchase. But in other Countreys Lands are worth nearer thirty years purchase, by reason of the better Titles, more people, and perhaps truer opinion of the value and duration of three lives.

22. And in some places, Lands are worth yet more years purchase by reason of some special honour, pleasures, privi∣ledge or jurisdiction annexed unto them.

23. On the other hand, Lands are worth fewer years pur∣chase (as in Ireland) for the following reasons, which I have here set down, as unto the like whereof the cause of the like cheapness in any other place may be imputed.

First, In Ireland by reason of the frequent Rebellions, (in which if you are conquered, all is lost; or if you conquer, yet you are subject to swarms of thieves and robbers) and the en∣vy which precedent missions of English have against the

subsequent, perpetuity it self is but forty years long, as with∣in which time some ugly disturbance hath hitherto happened almost ever since the first coming of the English thither.

24. 2. The Claims upon Claims which each hath to the others Estates, and the facility of making good any pretence whatsoever by the favour of some one or other of the many Governours and Ministers which within forty years shall be in power there; as also by the frequency of false testimonies, and abuse of solemn Oaths.

25. 3. The paucity of Inhabitants, there being not above the ⅕. ^th. part so many as the Territory would maintain, and of those but a small part do work at all, and yet a smaller work so much as in other Countreys.

26. 4. That a great part of the Estates both real and per∣sonal in Ireland are owned by Absentees, and such as draw over the profits raised out of Ireland refunding nothing; so as Ireland exporting more then it imports doth yet grow poorer to a paradox.

27. 5. The difficulty of executing justice, so many of those in power being themselves protected by Offices, and protect∣ing others. Moreover, the number of criminous and indebt∣ed persons being great, they favour their like in Juries, Offi∣ces, and wheresoever they can: Besides the Countrey is sel∣dom enough to give due encouragement to profound Judges and Lawyers, which makes judgements very casual; ignorant men being more apt to be bold and arbitrary, then such as un∣derstand the dangers of it. But all this with a little care in due season might remedy, so as to bring Ireland in a few years to the same level of values with other places; but of this al∣so elsewhere more at large, for in the next place we shall come to Usury.