An essay upon the excising of malt: as also, the present case of tallies consider'd. By A. Burnaby, of the Middle-Temple.

Secondly, Whether it be Equal.

Every Man charged with the like Sum surely, is not sufficient alone to make a Tax equal, for Respect must be had to the Con∣ditions of every Person, and ac∣cording to their several Substan∣ces, that they be charged; that every Person may bear the com∣mon Burthen (which, let it be never so equally disposed, will be yet thought burthensome) with Chearfulness, and with one Mind, to Vindicate our Common Safe∣ty. And Encouragement ought to be given, by the equal Levy∣ing

of our Taxes, that every Man may, to the utmost drop of his Blood, and Substance, de∣fend his Liberty and Property; And indeed, who would not? ra∣ther than be under the Tyranny of a French Government. The present miserable Case of our Fellow-Creatures under that Go∣vernment, is sufficient, to move us to all that is said before: But no doubt, regard must be had, that the Unequalness of our Taxes, do not amount to the unjust Demands and Exactions of our Enemies: For if they should, the Difference would be thought but little, whether a Man be Oppress'd by one Go∣vernment, or another; that is, that we give not any just cause of Complaint to the disaffected People in England, who would gladly embrace an opportunity

to improve the least Inequality in our Taxes, to answer the migh∣ty unjust Ones of the French. And in a mix'd Government, unless every Man be left destitute of cause of Complaint, it can never be hoped, the People should be all of one Mind; which is absolutely necessary that they should, to make a People in love (at least to be chearful and con∣tent) with a long, and expensive War: And surely, no Man can have cause of Complaint, if he stands upon an equal foot with his Neighbour. There is also, ano∣ther sort of Equality necessary in a Tax: Which is, That the Law ought to take due care and regard, that none by their Craft or Cunning, shall be able to escape, or defraud His Majesty, of the least part thereof; otherwise, the People will not be of equal foot∣ing,

altho', the Tax in it self be never so equally disposed, as too plainly appears in the Reve∣nues of Excise, not to mention the other Taxes that are attended with the like Misfortune: And upon a strict Examination, per∣haps, it may appear, that not any Tax that has yet been propos'd, hath been intirely free from that Inconvenience: Where the Ad∣vantages some Brewers have of others, (in escaping the Payment of the Duty) almost destroys a great number of the Trade; the which Causes no little Trouble to the Commissioners of that Revenue, and is no small Oppression to the Subjects in general, and more particularly to the Trade it self; besides, the great Loss and Dis∣appointments to His Majesty.