treatise on taxes and contributions-第12章

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d；　I　affirm　that　our　Excize　upon　the　Consumption；　would　overcome　and　elude　them。

Chapter　7

Of　Poll…money

　　　　Poll…money　is　a　Tax　upon　the　Persons　of　men；　either　upon　all　simply　and　indifferently；　or　else　according　to　some　known　Title　or　mark　of　distinction　upon　each；　and　that　either　of　bare　honour；　or　else　of　some　Office　sought　or　imposed；　or　of　some　Faculty　and　Calling　without　respect　to　Riches　or　Poverty；　Incomes　or　Expence；　Gain　or　Loss　accrewing　by　the　said　Title；　Office　or　Faculty。　　　　　2。　The　Poll…moneys　which　have　been　leavied　of　late　have　been　wonderfully　confused；　as　taxing　some　rich　single　persons　at　the　lowest　rate；　some　Knights；　though　wanting　necessaries；　at　twenty　pounds；　encouraging　some　vain　fellows　to　pay　as　Esquires；　on　purpose　to　have　themselves　written　Esquires　in　the　Receipts；　making　some　pay　ten　pounds　as　Doctours　of　Physick　or　Law；　who　get　nothing　by　the　Faculty；　nor　minde　the　practice；　making　some　poor　Tradesmen　forced　to　be　of　the　Liveries　of　their　Companies　to　pay　beyond　their　strength；　and　lastly；　some　to　pay　according　to　their　Estates；　the　same　to　be　valued　by　those　that　know　them　not；　thereby　also　giving　opportunity　to　some　Bankrupts　to　make　the　world　credit　them　as　men　of　such　Estates；　at　which　the　Assessors　did　rate　them　by　Collusion。　　　　　3。　So　as　by　this　Confusion；　Arbitraries；　Irregularities；　and　hotch…pot　of　Qualifications；　no　estimate　could　be　made　of　the　fitness　of　this　Plaister　to　the　Sore；　nor　no　Cheque　or　way　to　examine　whether　the　respective　Receipts　were　duly　accompted　for；　etc。　　　　　4。　Wherefore　wholly　rejecting　the　said　complicated　way　of　Tax；　I　shall　speak　of　Poll…money　more　distinctly；　and　first　of　the　simple　Poll…money　upon　every　head　of　all　minkinde　alike；　the　Parish　paying　for　those　that　receive　alms；　Parents　for　their　Children　under　age；　and　Masters　for　their　Apprentices；　and　others　who　receive　no　wages。　　　　　5。　The　evil　of　this　way　is；　that　it　is　very　uneaqual；　men　of　unequal　abilities；　all　paying　alike；　and　those　who　have　greatest　charges　of　Children　paying　most；　that　is；　that　by　how　much　the　poorer　they　are；　by　so　much　the　harder　are　they　taxed。　　　　　6。　The　Conveniencies　are；　first；　that　it　may　be　suddenly　collected；　and　with　small　charge：　Secondly；that　the　number　of　the　people　being　alwayes　know；　it　may　be　sufficiently　computed　what　the　same　will　amount　unto。　Thirdly；　It　seems　to　be　a　spur　unto　all　men；　to　set　their　Children　to　some　profitable　employment　upon　their　very　first　capacity；　out　of　the　proceed　whereof；　to　pay　each　childe　his　own　Poll…money。　　　　　7。　The　next　Poll…money　is　upon　every　head；　but　distinguished　by　Titles　of　meer　Honour；　without　any　kinde　of　Office　or　Faculty；　as；　Dukes；　Marquesses；　Earls；　Viscounts；　Barons；　Baronets；　Knights；　and　Esquires；　viz。　the　eldest　Sons　of　Knights　in　perpetuum；　and　Gentlement　if　they　write　themselves　so。　This　way　is　much　more　equal　then　the　other；　forasmuch　as　those　who　are　Titled；　are　for　the　most　part　rich　proportionably；　or　if　they　were　not；　yet　men　so　dignified　shall　command　a　preheminence　and　place；　even　although　they　do　not　or　cannot　buy　it　of　the　vulgar　by　their　Expence：　my　meaning　hereby　is；　that　a　Title　may　possibly　save　a　man　as　much　as　his　Poll…money　may　exceed　the　Plebeian　Level　by　reason　of　such　title。　　　　　8。　Moreover；　good　and　multiform　Accompts　being　kept　of　the　People；　this　Tax　may　be　also　easily　speedily　and　inexpensively　collected；　and　also　being　capable　of　being　computed　aforehand；　may　be　fitted　and　seized　according　to　the　needs　of　the　Prince。　　　　　9。　As　for　Offices；　they　are　indeed　Dignities　for　the　most　part；　but　paid　for　by　the　trouble　of　administring　them；　as　for　example；　to　be　an　Alderman　suppose　of　London；　is　indeed　an　honour；　yet　many　pay　five　hundred　pounds　to　be　excused　from　receiving　it。　　　　　Nevertheless　it　may　not　be　improper　to　tax　Offices　sought；　or　such　as　are　accepted；　although　they　might　be　refused：　And　on　the　other　side　no　Titulado　should　be　forced　to　pay　Poll…money　according　to　his　Title；　if　he　be　contented　to　lay　it　down；　and　never　resume　it　more。　　　　　10。　The　Titles　of　Faculties　and　Callings　ought　to　be　no　Qualification　in　a　Poll…money；　because　they　do　not　necessarily　nor　probably　inferr　ability　to　pay；　but　carry　with　them　vaste　inequalities。　But　therefore　if　a　man　by　his　Licence　to　practise　get　much；　it　may　be　presumed　he　will　spend　accordingly；　in　which　net　the　way　of　Excize　will　certainly　take　him；　as　it　will　the　Officers　aforementioned。　　　　　11。　Harth…money　seems　to　be　a　Poll…money；　but　is　not；　being　rather　a　way　of　Accumulative　Excize；　of　which　hereafter。

Chapter　8。

Of　Lotteries。

　　　　Men　that　accept　Titles　may　foresee；　that　they　may　be　taxed　by　them　as　aforesaid；　（although　it　be　unlikely　（one　House　of　Parliament　being　all　Tituladoes；　and　the　greatest　part　of　the　other　being　such　also）　that　any　such　way　of　Leavy　should　pass）　and　therefore　they　do　as　it　were　a　priori　consent　unto　the　Tax　in　their　own　Individuals。　　　　　2。　Now　inthe　way　of　Lottery　men　do　also　tax　themselves　in　the　general；　though　out　of　hopes　of　Advantage　in　particular：　A　Lottery　therefore　is　properly　a　Tax　upon　unfortunate　self…conceited　fools；　men　that　have　good　opinion　of　their　own　luckiness；　or　that　have　believed　some　Fortune…teller　or　Astrologer；　who　had　promised　them　great　success　about　the　time　and　place　of　the　Lottery；　lying　Southwest　perhaps　from　the　place　where　the　destiny　was　read。　　　　　3。　Now　because　the　world　abounds　with　this　kinde　of　fools；　it　is　not　fit　that　every　man　that　will　may　cheat　every　man　that　would　be　cheated；　but　it　is　rather　ordained；　that　the　Sovereign　should　have　the　Guardianship　of　these　fools；　or　that　some　Favourite　should　beg　the　Sovereigns　right　of　taking　advantage　of　such　mens　folly；　even　as　in　the　case　of　Lunaticks　and　Idiots。　　　　　4。　Wherefore　a　Lottery　is　not　tollerated　without　authority；　assigning　the　proportion　in　which　the　people　shall　pay　for　their　errours；　and　taking　care　that　they　be　not　so　much　and　so　often　couzened；　as　they　themselves　would　be。　　　　　5。　This　way　of　Lottery　is　used　but　for　small　Leavies；　and　rather　uon　privato…publick　accompts；　（then　for　maintaining　Armies　or　Equipping　Fleets；）　such　as　are　Aque…Ducts；　Bridges；　and　perhaps　Highwayes；　etc。　Wherefore　we　shall　say　no　more　of　it　upon　this　occasion。

Chapter　9

Of　Benevolence。

　　　　The　raising　of　Money　by　Benevolence；　seems　to　be　no　force　upon　any　man；　nor　to　take　from　any　man　but　what　himself　knows　he　can　spare；　nevertheless　there　is　more　in　it；　for　to　be　but　brow…beaten　by　a　Prince　or　Grandee；　proves　often　as　heavy　as　to　be　distained　upon　for　an　Assessment　or　Subsidy；　and　the　danger　of　being　misrepresented　by　linsy　pick…thanks　and　Informers　as　disaffected　to　the　Cause　for　which　the　Leavy　is　made；　is　more　frequent　then　the　payment　of　any　summe　in　a　due　proportion　with　all　other　men　（which　I　have　said　is　no　impoverishment）　can　possibly　be　hurtful。　　　　　The　benefits　of　this　way　are　these；　viz。　That　forasmuch　as　it　sometimes　falls　out　（as　in　the　late　Differences　with　the　Scots；　annis　1638　and　1639　when　the　Church　Dignitaries　were　most　concerned）　that　the　cause　of　the　Expence　concerns　some　men　more　than　others；　that　then　an　Imposition　shoudl　not　pass　upon　all　for　the　sakes　of　a　part；　Sometimes　it　happens；　that　one　sort　of　men　have　received　greater　and　fersher　favours　then　another；　as　upon　the　late　Restoration　of　his　Majesty　Anno　1660　those　who　needed　an　Act　of　Indempnity　did：　And　sometimes　it　is　visible；　that　some　men　have　had　better　times　of　gain　and　advantages　then　others；　as　the　Clergy　most　eminently　have　had　since　his　Majesties　said　Restoration。　In　all　these　Cases；　the　proposal　of　a　Benevolence　may　be　offered；　although　in　no　cases　it　be　without　its　inconveniencies；　the　which　are　principally　these。　　　　　1。　The　abovementioned　Brow…beating　and　distaste　given；　if　a　man　have　not　contributed　as　largely　as　envious　observers　think　he　should　have　done。　　　　　2。　A　Benevolence　in　many　cases　may　divide　a　whole　Nation　into　parties；　or　at　least　make　the　strength　of　Parties　too　well　known　to　such　as　need　not　know　it：　and　withall　it　may　（on　the　contrary　and　upon　design）　disguize　the　same；　and　elude　the　measures　which　the　Governours　thought　to　have　taken　by　such　an　exploratory　artifice。　　　　　3。　Some　men　may　have　particular　reasons　to　co