An expedient for regulating the customes and excise: Approved by divers well affected marchants, and others of the citty of London. Humbly represented to the supream authority of the nation, the Parliament of the Common-wealth of England. By Francis Cradock. Marchant.

REASONS Humbly presented, For Reduceing the CUSTOME AND EXCISE Of the Nation into one entire OFFICE.

1 THat the Generall Excise (so much decryed and Petiti∣oned against) in its proper Constitution is the most e∣quitab••e of Impossi••ions: no man being charged with it but he that sels it for profit, to the consumption of the Commodity, who in truth pays it insensibly without Com∣plaint.

2 That the Excise of Inland Commodities now in Farm, may be so continued for the Interest of the Common wealth; being setled to grea•• advantage: and having no dependance upon the Fortain in poin•••• of mannagement is fittest to stand a part as now se••••ed: for if reasumed the Charge in mannageing would return the receipts thereof to the old account of above a third part less then now is made by this Improvement.

3 That if otherwise this Honourable House of Parliament shall think fit to Reasume other Inland farms of Beer and Ale, be∣sides

this of London: I am humbly of opinion that the same may be more properly mannaged at less charge by the follow∣ing method; and the Excise now rendred so compulsive, become a more voluntary duty.

4 That in reference thereunto all Judges now going abroad may have direction to return an exact account of the number of Inns and Ale-houses in their several Circuits; which number be∣ing divided from the sum or number of pounds Starling each County now stands Lett at per Annum, I beleeve will be found to give a reasonable product for each Ale-house to pay yearly.

5 That the former Laws Prohibiting all persons to sell Beer, Ale, Perry▪ Cyder, &c. without Lycence may be revived, and enjoyned to be duly executed; and that Lycences may be granted only to such, and so many persons in each County at so much per Annum as the Justices of Peace in the same County shall think fit and a point: unto whose assistance may be added a Commissioner, without whom nothing shalbe transacted: who with a servant or two at most may be sufficient to mannage any indifferent County according to this method, at little charge in respect to what is now therein expended.

6 That the unequallity in the Trades and draughts of several persons appearing the greatest obsticle in this designe; I conceive may be rectified by the said Commissioner, who making it his whole business, may inform himself by the former receipts, or by the People themselves, that are apt ennough to inform him al∣so what they paid the last Farmers; which together with the assi∣stance of the said Justices may enable them to put an equal este∣mate upon all Lycences, according to the quallity and trade of the Persons desiring them; who will not be unwilling to pay down a quarters rent, and give Bond yearly to be renewed, for the remainder

7 That all Towns, Parishes and Villages, may be allowed a competent and certain number of Inns, and Ale-houses; which being once setled by Lycences at certain rates, and all offenders th•••• sell Drink contrary to law without Lcyence, duly punished. There will not be a Lycence either faln by death or otherwise

but will presently be re-taken, and the revenue be thereby brought in voluntary, that now is paid with much trouble and unwillingness by the People.

8 That no Lycence granted to any Person may extend further then for what Beer. Ale, &c. he shall spend in his dwelling-house; so that the Drink sold at publique Fairs during the Fair time may not be colloured or exempted from paying Excise; which by the said Commissioner and his servants may with much ease be collected.

9 That the said Justices or any one of them together with the said Commissioner may have power to command all Constables, and other Officers to be assistant unto them in their districts; and also to lay a Fine or other lawfull punishment on often∣ders according to their demerrits: to be paid one Moyery to the State, and the other to the poor of the Parrish where the offence is committed by which means the People will be made strictly to observe the plain laws by them understood, and be freed from that of Excise often intrapping them, and so mystical to vulgar apprehensions.

10 That all common Brewers not selling within London, and lines of Communication by means thereof may be dis-ob∣liged of paying Excise for all strong Beer, or Ale; and a penal∣ty be imposed on such as shall sell to persons not Lycensed that usually tapp out or retayle the same: and that in consideration of the six pence per Barrel laid on smaller Beer, the Brewer that will not compound may be made lyable to such Impositi∣on quarterly to be paid as two of the said Justices and Commissi∣oner shall reasonably calculate. Alwaies provided that any Brew∣er finding himself Injured by such esteemation and shall toge∣ther with the testimony of another make proof thereof upon Oath before the said Justices &c. that then due allowance may be returned him accordingly.

11 That this way of management will not be so propper in Lon∣don, and lines of Communication, where the Brewer serves all that is expended; and from whom the duty will be collected at the least Charge; but as to the Country duty the case is much

different: for there Excise being paid promiscuously by others as well as by Common Brewers, both must be kept to a survey, which if exactly done, the one fourth part of the receipts will not defraud the charge: by which means both the former Commissioners and present Farmers have been enforced to com∣pound with all in the Country at as good rates as they could: which in effect is the method here prescribed, dearly paid for, and brought from Holland to England, for expedition over the Alps.

12 That what the Common-wealths revenue hereby may be advanced, I shall not presume to estemate, but do leave it to better judgements: only shall say, that by this way of mannagement (which more fully may be Illustrated) I conceive all frauds practised by Officers will be prevented; besides the expence of fifty thousand pounds per Annum, now paid in Sallaries be taken off, and the rents paid for Lycences (thought less then the present Compositions made with the now Farmers) will bring in more yearly to the revenue. But my designe being to enlarge on the Customes, and Forreign Excise: I Humbly submit this, and return.

13 That the Customes and Forrain Excise if Lett to Farm, or o∣therwise mannaged by Persons Interressed, would both discon∣tent the Marchants, and obstruct Trade; for that the manner of placing Persons to judge in that, which if but Implicitely con∣cerns them, though the judgment given be just, yet will not be so pleasing to the People, as that done by Persons more indiffe∣rent, as those put in to mannage the same properly for the Interest of the Common-wealth will be rendred.

14 That the said Forrain Excise and Customes being dependent one upon the other might be reduced into one Intire Office, and be better mannaged by the same Comissioners and Officers, to the ease and accommodation of Marchants in their dispatches, and the trouble to shop keepers and others in fetching of tickets (the cheefest cause of complaint against the duty) be prevented.

15 That all Collectors and receivers of Customs their Journal or day Book of receipts may serve as a charge to the Marchant

for Excise, whose firm may also serve for bill of entry at Custome house, and from thence be transferred to the Leger, which is all the trouble extraordinary, and both accounts are compleated, the trouble in this and all things else will be to both Marchant and Officer shortned, the accounts upon occasion readier to be Examined; and many mistakes and other inconveniencies that now happen between both be prevented.

16 That in order thereunto, in stead of the first buyer, the Mar∣chant may be made alyble to pay the Excise; who doth the same voluntary already, in all the out parts, and many also in London selling their goods accordingly.

17 That by making that a standing Law, which is now so diffe∣rently practised, and falls out often as Controversies between the Marchant and first buyer, who (although by the Law in being) is lyable to pay the duty, yet the Marchant also stands obliged to see it done, and discharged upon his account (which trouble is in small parcels of goods sold, a greater inconvenience then the payment of the duty) many sutes in Law would be thereby prevented, and the Marchant have more possitive warrant to demand for, and sell, both the Custome and Excise with his goods.

18 That in liew of the Marchants standing lyable to pay Excise, four moneths time may be given him to pay for the like quan∣tity he entred inwards, and paid Customes; regard being had only to Wines and such like perrishable Commodities; which if not sold or exported within the said term, then to have three moneths time more, and no longer.

19 That a certain allowance may be computed for Leakage of Wines, and other liquid or wasting Commodities, in favour also of Marchants, at so much per Cent, for three moneths: and no other allowance to be made upon any pretence whatsoever.

20 That the prejudice to the State for want of sooner reduceing the Excise to a more certain method is evident; in that the said duties of Excise set on Wines, Tobacchoes, and many other Commodities▪ is double as much, and in no particular less then the duty of Customes, yet as to the same Commodities it ever

came short of bringing in as much to the Common-wealths Re∣venue as the Customes hath by many Thousand pounds per Annum.

21 That the Officers of Customes and Excise, are so farr from corresponding one with the other, or the one to question that which might prevent a fraud to the others Office, (if it bring no profit to himself as servants of one Master should do) that they are rather helpfull to cheat the State against each others Office, and the Excise man most villified, as though servants of two different Interests; which shews how unnecessary and In∣consistant one of them stands for the Publique good.

22 That a due regulation may be made in the Officers of the Customes; so that the inferior ones (whose truck as to the States Interest is greater then the Comissioners) may not be in∣forced to pay themselves with bribes as many of them do: and the Commissioners go away with sixteen hundred pounds per Annum, each, for attendance but three hours in the day.

23 That eight hours in the day may be allowed at Custome-house free for all men to do business, both for Customes and Excise (that is to say) from eight of the clock in the morning till twelve, and from two till six in the afternoon.

24 That six persons well quallified both for integrety and abili∣ty may be chosen for Commissioners: whose sallary need not exceed three hundred pounds per Annum, each and that two of them by turns may alwayes be abroad in the several Circuits, Surveying the out-ports which cannot be two often inspected; there being most frauds practised▪ not the persons of Commi∣ssioners improper for that trust; it being the greatest of all▪ and most apt for Corruption when referred only to a particular standing person; there being none to supervize him: but accord∣ing to this method they will be one supervizers to the other.

25 That one of the remaining four Commissioners by monethly or weekly turn may also serve as a General Surveyor abroad in the port of London, without whose inspection, or the inspecti∣on of one of the Commissioners at Custome house no dam∣mage of Sea-wet or otherwise upon goods shall be allowed: also that bils of sight may not be granted for the future for that

under Couller thereof, and by the prejudice of the other the State is deceived of many thousand pounds yearly.

26 That according to this regulation barely in the Commissio∣ners sallaries there will be preserved of what is now vainly ex∣pended, nine thousand pounds per Annum, and the buisiness be better mannaged by persons that will make it their whole imployment, who only are fit for that service.

27 That a moderation may be had in other great Sallaries, fit also to be taken down without hazard of breach of trust: and that more Competent ones may be allowed the Inferior Officers, in whose hands the greatest trust is reposed: their opportunities being such to favour the Marchants, who work upon their ne∣cessities, insomuch that they often practice to deliver half the Ships charge, without the knowledge of the superior Officers, for a small matter to the poor Wayter on board, to the great prejudice of the Common-wealth.

28 That by the preventing the afore said abuse to the State, a greater will also be prevented; and the greatest hinderance and prejudice to Trade, now practised in saving Customes; where∣by the honest Marchant is under-sold by such unfair dealing persons; insomuch that he must either keep his goods by him, to his prejudice till the others be sold and expended, or else must sell it at the others price; which he cannot do, that truly paies the duties, without being a looser by his adventure; especially of goods that pay great duties: which is much to the discourage∣ment of Trade, and worthy of consideration.

29 That better inspection may be taken to goods exported, which returns the half subsidy: so that more may not be repaid then was received inwards; which is now commonly practised by Marchants; to the great prejudice of the State: and no care taken to prevent the same.

30 That the Collectors and other Officers in all the out-ports may be governed also by the same rules, and ordered to attend their Office for eight hours in the day; keeping their accounts ac∣cording to such propper method as shall be prescribed.

31 That power may be given the said Commissioners to ap∣point Officers in the presence of a Constable, by them to be e∣specially

authorised, in the day time to break open any doore or other place upon information where Prohibited goods or goods stoln a shore without payment of duties are housed: or other∣wise in case of refusal that the refuser may by law be made ly∣able to some great forfeiture; which will prevent many frauds practised.

32 That power also may be given the said Commissioner in case of frauds suspected, so much practised by Marchants coul∣louring the goods of others to refuse entry, and not to permit such goods to be Landed till oath be given for satisfaction therein, which if truly observed the Common-wealth by Alian Custome may receive many thousand pounds per Annum the more, from Jews and other strangers; who by means of such frauds here, are admitted into a like fellowship, which we are denyed abroad.

33 That also for an other expedient to prevent the aforesaid Frauds and faylings frequently practised by many (Free-mar∣chants who though they coullorably give but the valew of 6d for a hundred pounds worth of Forrain goods, yet will presume to enter the same as their own, and swear it also upon a light occasion; I humbly conceive it most propper to enact that all persons whatsoever that should either Export or Import Com∣modities in any Forrain Bottom (that is to say such Ship or Vessel whereof the Master and ¾ of the Marriners are not really naturally born subjects of England, that such persons and no other should pay Alian duties: which will be of greater advan∣tage to the State, the Nations Shipping will be thereby again brought in request and increased; with more encouragement to the poor dejected Sea-men; who for want of imployment at home are enforced many of them to serve Forrain Nations a∣broad.

34 That for further encouragement and to prevent the Alinati∣on of Ships and Sea men, which probably will befall England, by means of an Act made the 15^th of May last by the French King: Prohibiting all Ships not there built to export any the Commodities of his Kingdome without Lycence▪ I humbly conceive it propper to be forthwith Enacted that any Ships not built in England, and whereof the Master and ¾ of the Mar∣riners

are not English, as aforesaid, Importing any the Commo∣dities of France, may here pay 20 shilling per Tunn, according to the burthen of such Ship to be entred in Custome-house, and receive accordingly.

35 That by Impowring the said Commissioners also to refuse such Marchants entries as stand oblidged for goods four moneths before entred (untill he pay the same) will be also pre∣served many Thousand pounds per Annum, now lost in bad debts, by several decaying persons, whose practice is to take up the goods of other Marchants, and firm for the Excise; with intent never to pay the duty: but as the buisiness is now mannaged do upon pretence of Exportation or getting the Officers to return the goods un-sold, and by not truly accounting once in two or three years (if at all,) runs high in debt to the State; who are paid at last by a beggarly apearance, or Non est Inventus.

36 That to reduce all accompts into a fair method, and prevent such and other the like abuses for the future, all Marchants might be ordered to clear their accounts in two moneths for all goods Imported before the 29^th day of September 1657. the time allowed them to clear their accounts, by paying the one sixth part; and that all such as had not the benefit of that Act against whom no possitive proof can be made, may have their accounts ballanced to that time by remitting all which they stand charged for in the Excise books; which will be well resent∣ed by all, and the State not prejudiced by Marchants: for that most of what they stand charged with, is by forging of hands, and the like abuses placed wrongfully on their accounts; who in reason ought not to suffer thereby; and that all other goods since Imported, for which the Marchant stands lyable, may be forth∣with discharged untill a moneth before the date of such ordi∣nance; whereby will be brought in at least one hundred and twenty thousand pounds to help supply the present want of mo∣nies in the Nation.

37 That notwithstanding all provissions yet made, many frauds are still practised by Dutch Marchants, and others, in causing their own Ships and goods to be seized, and setting up preten∣ded prosecuters in the Exchequer; who serve only for coullor:

whereby the State is abused, and the penalty of an Act made in 1651. For increase of Shipping, and incouragement of Na∣vigation also avoyded; to the great discouragement of the native Marchants and Sea-men: which may be prevented by giving the said Commissioners power to examine the matter of fact, and grounds of such seizure made upon oath presently after the goods are seized; which if they find not seizable, forthwith to discharge; but if in their judgements either coullorable seized or really seizable, then to Exhibite a Coppy of the evidence given, with the information into the Exchequer, by such informant as they shall think fit: so that hereby the opportunity now given the Informant and defendent to comply as they usually do against the States Interest will be prevented, and the evidence so oft wil∣fully forgotten by means of their long Correspondency, and bet∣ter understanding each others favours, will be also preserved.

38 That the manner practised by the Barrons of Exchequer and Atturney General to compound for seizures doth Incourage Marchants to make attempts of Stealing Duties, who having al∣so found waies to conceal much of their goods, and to procure the rest appraysed very much under the true valew; that when taken, they are but small loosers by the adventure: which if o∣therwise were to be really sold, and the said Barrons only in case of equity to give the defendent releef in monies according to the proportion or sum the goods should yeeld, that then the owner would be ingaged to procure them sold for the real worth, much more to the States advantage, the terrour be great∣er to offenders, and such abuses the less Committed.

39 That this Honourable House of Parliament, will when op∣portunity shall permit, take the Book of Rates for Customes in∣to consideration; wherein by reason the Trade is now differing from what it was at the time of making that Book, many things are worthy of amendment, for that by taking down the great duties set on silks, and other fine Commodities of small bulk fit to be stoln a shore, whereof the one sixth part is not at present entred, many Marchants that now make it their usual Custome to save their duties, will not then hazard their goods, but make true entries; and the receipts be more improved on such Com∣modities.

40 That by the Books of accounts for Customes and Excise if the same may be produced, shall be made appear that for ma∣ny years last past the Common-wealths revennue by this me∣thod▪ might have been Improved (as it now may for the future) at least one hundred thousand pounds per Annum upon the same goods entred in Custome house: and that moreover by this regulation and by better inspection the said Duties may be also advanced to forty Thousand pounds per Annum more; and all men dealt justly by; according to a moderate Calculation.

41 That several other particulars propper to be put is practice for preventing many other frauds in and about the mannagement thereof by the inferior Officers, whereby the Revennue might be also much improved is here omitted; as being more propper to be communicated to those unto whose care the said mannage∣ment shall be committed.

42 That by reason of the Warr with Spain (a place which vend∣ed much of our Native Commodities) with other discourage∣ments to Trade, now faln into the hands of other Nations, the Imports of this Nation for some years late past hath so much exceeded the Exports, that the plate (being the sinnues of Trade) is drawn much away into Forrain parts; which if set at a higher value here would not only stop that current; but cause the stream to return with increase of Trade, also worthy of consideration.

43 That Persons undertaking to discover the frauds dayly practised by Exportation of Wools, Leather, and Fullers-earth, so much to the increase of Forrain Manufacturies, and decay of our own, together with the means how to prevent the same for future may be rewarded and so incouraged, that things of such concernment to the Nation may not ly concealed and the poor People for want of work be driven to vehement extremities.

44 That by such regulation the forgeing Orders and Tickets, whereby the State hath been abused, and still are, with other frauds frequently practised between the Marchant and first buy∣er will be prevented; the Marchants coullor of being so much in Arrears as he hath been, (whereby the Common-wealth lost five parts of six at once of all the Debts in the Nation) and no good way to this day found to make the Marchant truly ac∣countable,

countable, will be also remedied; the Shop-keeper and others be also freed from the trouble of fetching Tickets, the Revennue be so as aforesaid improved and brought to a more certainty, all the vulgar exclamations that the Excise so much obstructs the Nations Trade will be also silenced, the Marchants by the Assent of the most knowing of them be better satisfied, the Ex∣cise Officers so Obnoxious to the People be taken away, the Common-wealths charge in Sallaries allowed them of thirty odd Thousand pounds per Annum be lessned, and the business more quietly mannaged, to the content of all People and the in∣couragement of Trade.

45 That if your Honours shall be pleased to agree this method and to put the buisiness into this or the like way of mannage∣ment, there are several other things materiall fit to be added, which at you Honours Commands shall be also prepared, and Exhibited accordingly.

49 That the Committee for regulating the Excise may again have power to Indempnify; being the most propper and indifferent Judges between the Marchant and Excise Officer, who on the one hand (if left to a Jury) is as sure to be overthrown as the Marchant on the other is of delay, and expence; and that also a Committee for agrievances may be appointed, before whom miscarriages at Law by corrupt Councel, or mis-apprehension in judgement may be rectified, and the perjuries, cheats, and o∣ther base actions committed by such as seek the ruine of others to raise themselves being made manifest (and not remediable at Law) may be punished according to their demerits.

All which I Humbly submitt.