THE Duty falling upon the Inferiour Rank of Men (the Nobility, Gentry, and Wealthier Sort, who Brew their own Drink, being exempt) is an Hardship, might as well be extended to their Bread, as to their Drink.
THE Exemption of those that Brew for their Private Use and Consumption, will occasion many to do it, and more will follow the Example; by which the Revenue must be lessened, and precari∣ous.
THAT the Revenue of Excise, as it Now stands, is little better than Precarious, ap∣pears partly from the mysterious Practices of Brewers, very hard, if not impossible, to prevent; who always have it in their Power to Augment or Lessen the same, by Brewing sometimes One, Two, Three, or Four Barrels, out of the same Quantity of MAULT; where they often pay Five Shillings to the Crown, when they ought to account for Ten Shillings; and partly from the encrease of Private Brewing; to which the Temptation will grow, if the Duty be Augmented, unless Restrained by a particular Clause: And should such Private Brewing become a general Practice, the whole Revenue would be entirely lost.
IT is therefore Proposed, That the Du∣ty of Excise may be changed from Mault-DRINKS unto MAULT for the Reasons ensuing:
ALL that Drink, whether Rich or Poor, Brewing for themselves or not, will pay in an equal Proportion, to the Strength and Goodness of what they Consume.
THE Revenue will this way be Encrea∣sed, and yet the People considerably Eased.
THE Duty, thus laid, may be Raised and Collected without Dispute, between the KING, and the People; which will be an equal Service to the Former, and Satisfacti∣on to the Latter.
THE Revenue will thus be fixed, and certain; and not subject to be impaired by any Arts, as now.
AND, Whereas it may be objected, That the Nobility, and Gentry, who keep great Hospitality, will hereby be much Burthened by the Translation of the EX∣CISE to MAULT. For Answer, Since All are equally Interested in, and Concern'd for the Preservation of the Government and Nation, and mutually partake of the Benefit and Good Influence thereof; 'tis but rea∣sonable, All should be brought in to a Com¦mon Avaridge, for Support of the Whole: And this is so far from proving a Da∣mage to An••, (as Some, through Mistake, might imagine) that it will rather turn to their Advantage and Profit: Nor is it Consistent with the Honour and Justice of Government, to Burden One Part of the People, to Ease the Other; that were to lay the Foundation of Government in Ʋn∣righteousness, which wholly Consists in the Equal and Impartial Distribution of Justice towards All: Nor do the People complain so much of the Greatness or Long-continuance of any Tax, as at the Partiality and Inequality thereof, which u∣sually creates Discontent; that, for the most part, ends in Sedition, to the Distur∣bance of Government; which all wise Go∣vernments will endeavour to prevent, by keeping the Body-Politique in a due Tem∣perament or State of Health and Long-Life; for, it is most certain, that when there is no Internal cause of Sedition, there can be no Dissolution of Government, which therefore must be Eternal. More particular∣ly, One Moiety of the Original EXCISE, be∣ing Given the Crown, in Recompense of the Court of Wards, &c. taken away 12 Car. II. in Ease of the said Nobility and Gentry, who were only grieved by that Court; the Equivalent, in Honour, might well enough have been charged upon Themselves, and the People have been quite Exempted; at least, it seems highly Just, that They bear their proportionable Part with the People; which is done by this Expedient.
THAT This is a more equal Tax, and may be managed, without subjecting their Houses to the Inspection of Excise-men; which will obviate the Common Objecti∣on, against Altering the Duty from Mault-DRINKS to MAULT; and the putting the same at Eight Pence per Bushel, will re∣duce the Excise of Drink to Two Shillings per Barrel, which now Pays Four Shillings and Nine Pence; and yet more than dou∣ble the present Revenue; and will be Col∣lected