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LETTER

FRO M A

Member of Parliament

T O H I S

Friends in the Country,

Concerning the / i

Duties on JVme and "Tobacco.

Magna eft Veritas & prtevaleeit.

uu^Uy

4^r^

L 0 N "D O N:

Printed for T. Cooper, in Ivy-Lang» MDCCXXXIII,

LETTER

FROM A

^ M E M B E R of Parliament

T O H I S

. Friends in the Country.

Gentlemen,

Receiv'd yours the beginning of laft month, and fhould not have omitted returning my an- fwer fooner, but that, it being on a fubjed of imfortaJice^ I thought it my duty to get the fulleft informa- tion I was able, relating to the contents, that the anfwer might be more particular, and I hope, in confequence, more fatjsfa^ory to you.

n

A 2

I OWN

(4)

I OWN very freely to you, that on the per- ufal of your letter, I was both much {urfri- z,ed and mqch concerted. My furprize a- rofe from this confideration, that when I liad the pleafure of converfing with feveral of you during the late recefs of parliament, the con- verting the Duties on Tobacco, and Wines, fromCuftoms into an Excife, was part of the fubjeft of our difcourfe. You then exprefs'd a very juft abhorrence of the not or mis frauds committed in thofe two branches of the pub- lick revenue ; by which means every indivi- dual in the nation muft be a fiijferer^ in the apparent lofs fuftain'd by the publick \ while the unrighteous gains center in very jew poc- kets, and in very few places. From hence I concluded, that if the parliament could find out any probable method to put a Ifop to fo great a grievance it would be very accepta- ble to you, who I am confident have no fliare in the profit. This occafion'd my furpnzc^ till Iconfider'd how liable well-meaning per- fons at a diftance are to be artfully impofed on, by interefted and defigning men, and by bold and falfe aifcrtions.

My concern arofe from another point which touch'd me nearly. I have had the honour to ferve you for a great number of years in parliament, and, I flatter my felf, to your fatisfaftion, which I think I may ven- ture to conclude, fince your having elccfed me feveral times for your reprefentative, con- firms the good opinion you had conceived of me at your firft choice. Yet during the

r 5 )

whole continuance in your lervice till this time, you have left me to act intiiely inihy ajs'dj as I fiiould judge in my confcience would be moft beneficial, for my country in general, and for you, Gentlemen, in particu- lar. I fay nvMafs^d^ the contrary of which is the only influence your late Letter can have upon me *, for I cannot receive it (I am per- fwaded you could not intend it) as a com- mniid to acl contrary to what I may be con- vinced by reafon and argument to be my duty : and fliould I obey it in that mamie) , from any future coti fide rat luns whatever, 1 Ihould think my felf unworthy of the high truft you have repofed in me, or of any \ii- vour from you hereafter.

Before I anfwer the particulars of your Letter I mull: make this oblervation, tliat it appears to me impofRble to have arifen ori- ginally from 2i\Vi.o'[i2,y our f elves : the contents of it being a co/'^^ or very near a copy, of an advert ifement handed about here in Lon- don^ and faid to be drawn up by a comrnr- tee of feveral of the dealers in the two com- modities above-mention'd. I am fenfible how great an influence they muft have on their feveral correfpondents in the country, whom they furnifli with thefe commodities ; how eafy it is to terrify them with difmal appre- henfions, tho' without foundation j and what is ftill worfe, how much they hold them in fubje£lion, by having obtained almoft a mo- nopoly in thofe branches of trade. This be- ing premifed, I fliall confider the feveral ar- ticles of your letter. You

i

(6)

You defire me to oppofe in parliament any propofition which may be made, For a General Excifcy For any Extenfion of the Exctfe Laws J or For any Alteration in the frefent Method of colUaing the publick Revenues.

It was neceiTary for thofe who had the penning the advertifcment, to blend thefe fe- veral things together, in order to raife a proper terror in mens minds, and a general difcontent, by imaginary dangers ; in hopes by that means to difappoint any propofal, which muft, if confider'd fingly by itfelf, appear bothy a/? and necefar^^ but which might perhaps ^^ov^ prejudicial to their own private hitereft.

With this view a General Excife muft be echoed through the nation as an intended frojeB, and then the weekly writers muft be employed with great rhetorick to fbew the dreadful confequences o^ fuch a grie- 'Vance, This they have done, and this has had the intended effeft ; it has in fome de- gree difturbed the prefent quiet, and lelTen'd xh^prejhit happinefs, of a free and flourifli- mg people, who were reaping the bleffcd cjfeas of univerfal peace, by extending their commerce ; pleafed with the happj period which has been put to the alarms and un- certainties the nation had been under for lome years, by the precarious fituation of af- fairs abroad, and fecure in the uninterrupt- ed pofTefTion of the higheft Liberty at home.

But

(7)

But to whom are thefe terrors owing ^ Who ever form'd fuch a Projea? Who ever fupported or defended it ? t might go far- ther and ask, were fuch a thing as a Ge- neral Excife projeded and propofed, what poflibility of meeting with fuccefs? It is fuf- ficient then to anfwer, that the fuppofition is entirely groundlefs^ and the mere invention of thofe fruitful brains who are conftantly employ'd in furnifhing 8ie nation with ima- ginary terrors. Such was the danger of the church in the days of ^deen Arine : fuch was the danger of Gibraltar^ in the days of the late good King, and of the pre- fent Father of our country ; fuch was the ilanger of untverfal war^ by blundering councils, which have ended in untverjal feace ; fuch was, and is, the danger of the liberty of the pre fs, which is daily fhame- fully abufed, and yet fubfifts in entire freedom to publifli thefe imaginary dangers to the world.

With this chimera of a General E^cife^ all the fatal concomitants mull fall to the ground ; fuch as the enhancing the price of beef and mutton, and turkeys, and fowls, and bread, and all the necelTaries of life : fuch as the power of excife-men to enter all private houfes at pleafure^ at any hour of the day ov night', with a thoufand other hardfjiips and mconveniencies which liave been amply fet forth by our political writers, witii as little neceffity, as I have to expatiate upon the abfurdity of the fofijh religion under a

,prot€jianc

(8 )

froteJJnnt Khig^ or the miferies of defpottck government under an adminiftration, famous for the fland they have made againft the pr'mciples of arbitrary p^'ouer^ and againft thofe who once made unlimited and pafTive obedience to it, the charaHeriflick of their principles.

Having thus endeavoured to remove the nppreheniions you f<|^m to have been under as to a General Exctfe^ I muft in the next place take notice of what you warn me a- jrainft, "oiz. Any extenjion of the Excije IL^'-ws, And this exprelTion will admit of different interpretations, and I doubt not, is intended as ambiguous. It may_ mean the o-iving additional and even exorbitant pow- ers to the perfons intrufted with the colletli- on, and management of the fcveral duties rais'd by w^ay of Excife. It may mean the laying of additional impofitions on the feve- ral commodities already charged with any Duty, payable either by way of Excife or Cuftom : or, it may *mean any alteration of the prefent laws, by fubjeding certain com- modities to pay the fame Duties by way of Excife, which they now pay at the Cultom- houfe. The two former of thefe inter- pretations are what muft be intended to carry terror ; and it happens in this cafe, as in die other, that nothing of that kind has ever been thought of: nay, it happens that the reverfe of one of them, is the main and principal foundation of all I have ever heard, as intended to be propofed, as I Ihall loon

demon-

( 9 )

idemonftrate. The laft interpretatioa is fyno-= nomous, and therefore will properly fall un- der the third head of your advice : To op- pofe any alter at to ft in the prefeiit method of coUe^in<l the publ'ick revenues.

This is a very large and extended propo- fition; fo larq^e and fo extenfive^ that, if it flood by itfelf, I am convinced it would be univerfally exploded, and could never have had a place either in your Letter to me, or in the advertifement I mentioned. And yet it is this alone that feems to lay me under any difficulty in my conduQ:, or to have the leall relation to what may probably be propofed in parliament ; and for this reafon requires a more particular confideration.

It might look pedantick in me, and I am fure is unneceffary to men of your linderftand-^ ings, to enter minutely, in a Letter of this na- ture, into the original of human governments andfocieties. It may fuffice to fay in general^ that all focieties are form'd on this principle ; the prefervation of the colleftive body, from the injuries and invafions of other focieties or governments; and \}ii^. feciir'ity of the pro- perties and liberties of each individual, from the rapine and injuftice of other individuals in the fame fociety. For the form.er of thefe ends, certain perfons, in all governments, have been appointed, whofe peculiar duty it has been, to defend the rert of their fellow fub- jefts in the enjoyment of their liberties, from the encroachments of their neighbours. To obtain the other end of government, laws B have

( 16 )

have been enabled for the regulation ^f the whole fociety, and a few perfons have been intruded with power and authority to put them in execution, on fuch individuals as may offend, for the fake of die whole. For each of tliefe kinds of perfons,fo fet. apart for thefe purpofes, certain ////?f«^.r and rt-<suards have been appointed, to afife by a contribu- tion of the whole body, as a recom pence for their hazard and care, and their neceffary a- vocation from their private concerns. All thefe things are infeparable from all govern- ments, and this is the original o\ Tnxes ; which have been greater, or lefs, according to th^ extent of their dominions, or the power and politicks of their neighbours*

All I would infer from hence is this, that Taxes are abfolutely nccelfary to the very being of all government s^Tund therefore ought not, as fuch, to be efteemed grievances. The chief care of the legillature ought therefore to confifl:, in impofing fuch as may be eajieji borne by the whole body of the people, and in taking the bell: care they can, that they be equally and effectually collefted. Let us apply thefe maxims, which I believe will re- main uncontroverted, to our prefent cafe.

It has been the unavoidable fate of this nation, to be engaged in a long and expen- i\vQ, war, in defence and fupport of our liber^ ties and religtotf. Thole invaluable blelllngs, rcftored to us at the Revolution^ and fince ve- ry providentially fecured by the peaceable ^itCvlTion of his late Majejiy^ and the fuccefs

of

( " )

of liis arms againil: his rebellious fubjetts. This has occafion'd many Taxes, which now fland engaged for the payments of principal and intereli, to iiich perfons, or their repre- ientatives, who contributed to fupport the pubhck expences. Other Taxes are, and mull ever be, necelTary, for the annual charges and current fupply of the government.

The firlf of thefe branches have been fo managed, by conftant care and application, and by an inviolable prefervation of publkk credit^ that they are at prefent more than fuf- ficient to anfwer the annual intereO:, and to difcharge yearly, one million of the principal : and the only conteft among the creditors of the publick, is, who fhall be tlie lafl to re^ . ceive their proportion of the furplufs.

This being the cafe of that branch of the publick revenue, it became the duty of eve- ry member of the houfc of commons, to turn his thoughts, how to render the annual ftip- f>Hes as eafy as polTible to thofe he repre- fents. Widi this visw, the mod: grievous and moft unequal of all our Taxes, has been hap- pily and gradually reduced, from four fliilr lings to one (hilling in the pound ; a fituation, which I am perfuaded no freeholder in the king- dom was fanguine enough, a few year> ago, to flatter himfelf widi the hopes of If then it fhall be found pradlicable, to continue this feafonable eafi to the landed intereft^ from a burden fo long and fo grievoudy borne by a irnall proportion of the whole collective bo^ dy of the nation, is it not highly defirable?

B 2 If

( I^ )

If the annual exigencies of the government. may be fupplied ; if the growing inter eft may be duly paid to the creditors of the pubUck ; if a million per annum may be applied to the difcharge of Publick debts : If, I fay, all this may be done, without burdening the land^ without laying any new Duty on any com- modity wnatfoever, or any additional Duty on any commodity already taxed ; is notfuch a profojition highly worthy the mature deli- beration of parliament ?

But if all This will follow from doing our duty, by putting a ftop to the notorious frauds^ and undoubted impofitions of a few perfons, to the apparent lofs of the publick^ .and of every individual^ not concerned in the unla\vfui gam \ are we not under the ftri^left obligation to endeavour to effeO: it ? And this, I am confident, may be done, by an alteration of the frefent method of col- leEling the publick revenues ^ as to thofe two commodies of JVine and Tobacco.

In order to prove this, it is nccelTary in the firft place to lay it down as a tmth. That great and monftrous frauds are commit ted^ in the importation and exportation of thofe two commodities. If I fliould fay, that no ^uty is paid for one halj\ or perhaps two thirdsj oi them confumed at home, the whole of which ought to pay, I am fully per- fuaded it would be fliort of the truth : nay^ I believe it is fo notorious a faO:, that the moft zealous advocates againft the propofed alteration, as they have not yet, fo I fancy

they

r I? )

they will not venture to deny it If they ihould, it will not be difficult to produce proofs to confirm it.

It is unnecelTary therefore, till then, to en- ter minutely into the feveral methods by which thefe frauds are committed, any farther than to fhew in general, how the alteration propofed will probably prevent theni for the future. Firft then,

If an unfair trader has a mind to defraud the publick, there is but one opportunity at prefent of his being deteded ; if by any ar- tifice he can get his goods landed without the infpe£l:ion of a Cnjiom-hottfe officer, his bufinefs is done, there is no farther check up- on him (without a particular information) and his unrighteous gaijis are in his pocket. But if, in the next place, he be inclined to go a fafer way to work, and not to run the hazard of a feizure, fuch is the nature of thefe trades, that 'tis well worth while to blind the officer with a large bribe, make him a partner in his wickednefs at once, and he is, and muft be, his Have for ever. By this means the publick is liable, and has been dou- bly defrauded by falfe weights, and falfe mea- fures. Small weights at importation, by which the Duty is paid ; large weights on ex- portation, by which the Duty is drawn back.

To make this a little clearer ; let me fup- pofe a cafe which may happen, and if I fhould be called upon, I am able to give fufficient reafons for its not being an ill-grounded fup- pofition, A fadtor imports a fhip-load of

Tobacco,

( H)

M obacco, on account of his correfpondent the planter in Virg'mw. The hogflieads con- tainVl in this cargo, weigh b.iia fide on^ with another, from 70c fc to 800 tb weight ; but if by a connivance of the officer at the fcale, they fliould be only chargM with Du- t^ after the rate of from 500 its to 6co lb. let usonly'confider how imm^infe, and how various the profit would be, and tlien judge how great the temptation. The Duty on Tobacco is by law, either to be fecured by bonds, or paid in ready money^ but to avoid confufion, I will fuppofe it is paid in ready money. In the firlf place then, upon pay- ment of the Duty according to the fmaller weight, he has the whole cargo of Tobac- co deliver'd to him, and is allowM by law 10 per Cent, as a difcount on all the money fo paid. From that moment he is in pollef- fion of 2C0 tb weiglit of Tobacco on every Hogfliead, free from all Duty, to be fold, if he thinks fit, for home confumption ; the re^ tailer and confumer, who, it is allowed in this and all other inftances, do in reality pay all Duties, receive it from him at the current price as if the Duty were aftually paid, and by this means the faflor puts in his own pocket, accountable to no body, the "jubole of the T>uty of 200 weight of Tobacco^ which ought to go to the benefit of the whole community.

Let us now alter our fappofition, and lay, that this Tobacco, is notconfumedathome: It is then enter 'd, at any time within the

three

r 15 )

three years limited by law, ^or forelxn expor- tatwh'j and fee how the cafe will ftand theii. "When it comes to the Kej., if is again to be weigh'd, and as htre is no inducement for the ta£];or to fpeak v/ith the oiRcerj he is left at liberty to do his duty, and he does it : He certifies to the proper officer the real weights, and debentures are made out accord- ingly. Here again the faclorhas a clear gain of the whole Duties on 7^0 weight in eve- ry hogfhead, the only difference is this; in the firll: inftance, the retailer and confumer pay £0 the fafior what ought to have gone to the fublick \ in the feconcf, the /'//^//V/^ pays the fame fum to ih^faBor^ altho' it was ne^ ver received from htm.

Let us purfue this Tobacco a little far- ther, and fee what becomes of it after ex- portation, for if the factor be a bold adven- turer, he will not let his profit ftop here. The Tobacco is exported in grofs and with the ftalks : Nov/, if he happens to have a correfpondent in Holland or elfewhere, who will be fo good to get it ftript and cut, and contrive fome method to get itr«;/ m tigain^ without being catch'd by a Oiflom-hotije of- ficer, the ho?ieft foHor fells it to the confu- mer ^ as in the other inftance, only with this advantage ; that he now makes a double pro^ fit J by receiving a fecond time the ''^hole 'Duty oi the Tobacco fo re- imported from the covfumerj, which he had before received from the ^?/^//r/^, and which he fievcr onca paid.

It

( i6 )

It Is impolTible for me, who am not d dealer in thefe commodities to reckon up all the artifices which arc known to be made ufe of by unfatr traders^ to the prejudice of the whole nation^ and the honeft merchant in particular ; I have only fet down here thefe iuppofitions which naturally occur to every thinking man, who is at all acquainted with thefe matters.

As to the frauds in the Wine Trade^ they are allow'd on all hands to be equally noto-^ riotts^ and are fo generally known, that it feems unneceifary, and I am fure >A^ould be too tedious, to enter into particulars. That a great deal is clarideftmely tun is very well known, that for the greateft part of what is fold in publick houfes is nothing but a poifonous compofition of unknown materi- als, is an undeniable truth ; I fhall therefore fay no more on this head, but that the poor confumer is here again faddled with a price as if the Duty were really -paid^ and which he would with chearfulnefs contribute for the good of the whole ^ but which in reality goes folely into the pockets of the artful and fraudulent brewers of Wine,

The frauds therefore in both thefe bran- ches of trade will, I doubt not, remain nri" controverted^ and the only queftions that re- main will be. Whether it be right to fuffer them to go 07i as they are? Whether the me- thod propofed will be an ejfe6lual remedy? and if JOy JVhether the remedy be Worfe than the difeafe.

As

( '7)

As to the firft of thefe, it is almoft im- pofliible to believe, that in thefe iJays of Reformation there will not be the fame zeal fliewn againft thofe who cheats and defraud the whole body of the people^ in fo open, fo notorious, I may fay, fo avowed and publick a manner, as there has juftly been exprefs'd againft thofe who have been guilty of the like crime's^ againft particular ficteties^ or a few particular perfms^ This muft be the cafe, unlefs any man will be hardy enough to fland up and fay, that cheating the cro-j^n^ and the puhlick^ is harmlefs artifice \ and the breach^ or what I think as infamous, xh&evafion of a Cuflom houfe oath \s 1:0 pe? Jury.

Let me therefore be an advocate for the PEOPLE oi Great Britain^ as the unhappy. SUFFERERS, by the frauds and impofitions of thofe who would now fet themfelves up for their friends and advocates. Alas! the peo- fie of Great Britain^ as they have been the only lofers h^ the frarids^ h they can have no inconvenience from the remedy. The peo- ple have fairly and honef^ly, without inter- miflion, paid the full Duty on every com.mo- dity they confume ; they have paid it, not only to the full for what they really had, but for all the additional mixtures which they purchafed, and which have been impofed up- on them for what they really demanded ; t/jey have not only paid it to the full, but have been contented with an additional price, up- on a fuppofiton, that the vender was really •out of pocket on account of Duties paid by

C hirr^

( i8 )

hinij the contrary of which is true The PEOPLE have paid it to the utmoft farthing, and have paid it chearfuUy, as knowing that thofe Duties, which are raifed, are raifed for their own benefit and fupport, and faith- fully apply'd, either to the difihar^e oi pub- lick debts^ or the maintenance and defence of the nation.

But when thefe abufes are once publickly known and expofed, the people will no lon- ger chearfuUy contribute /^//r or five hundred thoitjand founds a year in their own wrong, and without the leaft benefit, merely to en- rich a few, a very few among them, who up- on this occalion are andactous enough (to ufe a modern exprelTion) to call themfelves the

PEOPLE.

We have been told indeed, that the prefent clamour is univerfal, among all denominati- ons of men ; but I have heard but two parti- cularly named, and thofe are perfons of very remote principles, the Jacobites and Repub- licans, How this unnatural union has been brought about \ how ftrong the bonds of friend/hip ; what the glorious motives to this alliance ; or what the noble point they have in view, the\ beft can tell who have allured us of the fad, and perhaps may be acquainted with the facred myftery. For my own part, as I am fure they muft be both enemies to the Royal hamily now eftablifhM on the throne, and our frefent Imppy conftitution^ on each of which the entire hafpinefs of this nation depends, I hope they are very few and incon^

Jiderable :

(19)

fiderable : and I can't help thinking it more audacious in them to call themfelves the PEOPLE, than even in the fmugglers of To- bacco, or brewers of Wine.

From what has been fa id, I am perfuad- ed, THE PEOPLE will not be of opinion, that thefe frauds ought to be continued and conni- ved at : it is therefore to be confidered in the next flace^ whether the remedy propofed is fuch as will prevent this grievance for the future. This, I believe, will not be much con- troverted, and hvic Ula lachryma. This is the great foundation of the prefent oppofiti- on ; thefe are the dreadRil apprehenfions, that alarm the perfons concerned : were the reme- dy weak or infufficient, the terror would be lefs, and heaven and earth would not be mov'd in the outrageous manner as has been attempt- ed, to prevent the fuccefs.

But left this fhould be difputed, I will on- ly acquaint you with a matter of fa£l which I am well informed of. The fame Duties on Tea^ Coif'ee and Chocolate^ which were formerly paid at the Citftom-houfe^ have been now col- le£led for eight years pall: by way of Excife, excepting a fmall refervation of cuftoms on entry. Now it appears by a compare of thefe eight years, with the eight years imme- diately preceding, that confiderably above a million of money has been paid into the Ex- chequer more in the laft eight years, than in the former, notwithftanding the great quan- tity of Tea which may have been run, and notwithftanding the great quantity now re-

C 2 maining

0

( .0 )

maining in the Eajl-'^nd'ta Ware-houfe^ by their having poftponed the piblick fal^s of that commodity, on account of the great im» portations into other parts of Europe^ and which pays no Exc'ije xaW after fiich Jale. Prom hence it follows, that a million y^oY^Y. of the publick debt has been difcharged out of the Duties on thefe three commodities onlyy than would have been difcharg'd, had not that alteration been made /// the then me- thod of collecting thefe reienues. Whether any inconvenieiice has arifen from that alte- ration, and if any^ whether in the leafl: de- gree adequate to the vaft benefit which has accrued to the publick, I leave it to you, Gentlemen, and to every impartial^ and aij- interefttd perfon to confider. This is all I fliall fay as to the probability of the propo- fed alteration being attended with fuccefs.

Having therefore, I think, demonftrated, that it is an infuiTerable grievance to allow the abominable frauds and impofitions to go on with impunity ; and that the method in- tended to be propofed will in all human pro- bability remedy the evil ; it only remains to be conhder'd, whether that remedy be wor/e than the dijeaje. And in order to prove that it is fo, the three following objections are made ; firft. That it will be frejudicial to trade^ and burdenfome on the merchant ; fe- condly, That it is hijurious to Engl'tjh liber- ty ; and thirdly, That it will greatly encreafe the number oj officers, I fliall briefly confider thefe three objeQionsj and fo conclude.

In

( 21 )

In the firft place, I beg leave to conficler trade^ fo far as it is beneficial to the natmiy as confifting, in the firft place, in the expor- tation of thofe commodities which are of our own growth ; in the next place, in the importation of xh^ growth of our plantations ; and the re-exportation of them^ either im- proved by manufadittre here, or otherwife, to foreign parts ; in the importation of ma- terials tor manufactures, from any part of the worldy and re-exporting them when ma- mifa^lured to great profit ; and laftly, in be- ing carriers^ dsAftore -keepers of any com- modities whatfoever, to, and from, any part of the world whatfoever. To thefe heads, with great fubmiifion to abler men, I think i-U the beneficial branches of trade may be reduced. When I fay beneficial^ I mean be- neficial to a trading nation in general; for I am not fo ignorant as to want to be informed, that there are many trades highly beneficial to thofe who are engaged in them, which are not only of no advantage, but very de- trimental, and perhaps deftruCtive to the na- tion in general.

Upon thefe notions of trade ^ which I am confident are true ones, the alteration of thefe Duties from Cuftoms to Excife are, at one view, demonflratively highly advantageous. Upon this maxim all our laws relating to cuilomable commodities have been eternally founded. The T^uties were never intended to be actually applied to the publick uje^ but for fuch proportion of commodities im- ported

«

ported only, as remain'd here for home coti" Jiimptton, Thus all T)iities on importation, either from your own colonies, or foreign countries, except a fmall acknowledgment, according to ancient ufage, to the crown, and in many cafes, even that likewife, are Arawn back^ on the re-exportation of the fame commodiUes, Nay, in fome inftances, where they have undergone a manufacture here, a premmm is allow'd on fuch re-expor- tation. From hence it appears, that no T^u- ty was ever intended to be retained, but for fuch part of each commodity only as fhould be difpofed of by the merchant to the re- tailer, or the confumer, for domeflkk uJK We have only then to confider, whether this inethod of paying duties on importation, and drawing them back on exportation, be more or lej^ advantageous to the merchant (I mean the mxrchrrt who defires no profit by frauds) than the propofed method of collefting thefc Duties wiii be : And from, hence we may ventiu-e lafely to conclude, whether it will be more or lefs beneficial to trade.

As the law now (lands, the merchant (ex- cept in fome cafes where bond is allow'd to be given, the mifchievous effeCls of w^iich I fliall prefently take notice of) muft, on importation, pay down the full Duty for the commodity he imports ; which Duty a- mounts, in one of the inftances before us, to at leaft eofual to the prime coft ; in the other inftance, to at leaft five times the "value. Let any man now confider, whether this burthen

oa

r ^5 )

on the merchant does not deprive him of the benefit of employing one half, or five parts in fix, of his fubllance in trade, for liis own advantage, and dut of the community : Since fo much muft actually be depofited and lockM up till he can find a vent for what he lias imported, either to the confumer at home, or to fome foreign market, whereby he may again receive a re-imburfement by way of drawback : And for this, in one of thele com- modities, three whole years is liippofed to be necellary, and confequently fo long time is allow'd before he is excluded the benefit of the drawback But, in cafe the propofed al- teration fhould take place, the merchant will either be entirely freed from this burthen, or at lead will have a very inconfiderable fum to depofit on importation, and even that will be drawn back on re-exportation. In that cafe the bulk of the Duties will Jiever be paid at all, and in the other, not fooner, than when the commodity is a^Iually fold to the re- tailer or confumer.

Let any fair reader then fay, whether this is not a very material difference to the advantage of the merchant, and confequent- ly of trade ; more efpecially to young begin- ners with fmall ftocks, who will now be at liberty to employ their whole fortunes in commerce, to the greater enriching, not on- ly of themfelves, but of their native coun- try ; a confideration well worthy a Britijh parliament, were there no prolpeQ: of ad- vantage to the publick revenue. To the rich

mer-

( H )

merchant, I own, it will not be fo very be- neficial. I mean, to thofe, who are fo eafy in their circumftances, as to have more money by them, than defire of gain will tempt, or perhaps prudence will allow, to be rifqued in hazardous adventures : Yet even to them this benefit will accrue, that they may now make intereft of the furplus of their eftates not employed in trade, which mull other- wife be lock'd up in the publick Exchequer, till re-exportation, or fale for home confump- tion fliould reimburfe them.

In the cafe indeed of Tobacco, this pay- ment of the Duty in ready money is not abfolutely required. Bond may be given for the Duty, and that bond dilcharged on re-exportation. But I appeal to experience, to the obfervation of all mankind, nay to the Tobacco Factors themfelves, whether this in- dulgence has not been moft fatal, not only to the fiiblick, which has by this means fuf- fer'd immenfe lojfes, but even to many un- happy men among themfelves, to their imfor- innate friends who have join'd in being their fureties, and to their innocent principals, die American planters, who have all been involved by this means in one common dejlrnc" fion. It would be too tedious to explain particularly how all thefe mifchiefs have a- rifen. It is fufficient to obferve, that the fac- tor, by thus giving bond, gets into polTeiTi- on of a commodity, of five times the value here of what he is accountable for to the planter \ nay, and for which he is not accoun- table

( ^'5)

able even to the publick^ till after the expira- tion of three years^ the time allowed for re- exportation. If he iells this, he is in poflel- fion of a great fum of money, not indeed his own, but which cannot be demanded of him till that time. How great then is the tempta- tion to employ it for his own advantage : and if he does lb, how often fliall one unfor- tunate adventure^ or one unlucky wrong judg- ment, in the myllery of Exchange- AUey^ where it is too often employed, produce all the melancholy confequences above-mention- ed. It is well known among traders, that none are fo frequently undone, as thofe who launch out beyond their abilities, and are called bold traders ; and no traders are apt to be fo bold, as thofe who trade with money not their own.

But all thefe hazards and mifchiefs, and loads upon merchants, will ceafe, and the whole ifland of Great Rritahi will in confe- quence become a free port, and a general ftore-houfe for thefe fcwo commodities, if this propofal fhould take place ; and I cannot at prefent fee any one fmgle inconvenience that cm poflibly attend the Merchant in confe- quence of it ; on the other hand, I think I ^ have fhew'd the advantages that will accrue to him^ and in confequence, to what I call the trade of the ftation.

The retailer I hope will forgive me, if, in what I have faid above, I have not conlider'd his cafe under the denomination of merchant. Money that palTes from hand to hand among

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our felves, in the purchafe and fale of what is conrumed among our felves, whether it be of foreign or of domellick growth, neither enriches nor imp over ijhes the nation. That can only be done by the merchant^ who rifques his fubilance, and perhaps his perfon, into foreign countries, for thofe laudable ends I mention'd, when I ventured to define bene- jiciai commerce ; and who for that reafon de- ferves, and juftly demands, the liighefl en- couragernent^ as far as is confiflent with ju- flice, and the reciprocal advantages of the remaining parts of the fociety. But as tliis is due to the merchant^ fo all juft protection and encouragement is likewife due to the re- tailer. Societies of men cannot fubfifl: with- out mutual aiTiftance and fupport, and man himfelf could not fubfifl without fociety. llie retailer therefore, and the faBor for^ others J ought to be confider'd not only as ne- ceffar^\^ but ///-//// members of the common- wealth, as well as the induftrious manufic- turer and the laborious plowman ; and as fuch are intituled to the full enjoyment of //- iertx and property, I fhall therefore confi- der his cafe in fpeaking to the fecond objecti- on I mentioned, That the propofed alterati- on will be injurious to Englijh liberty.

The inflances in w^hich it is faid to be in- jurious are, the being fuhje6l to be furveyd by an Excifeman^ and the method of try ^i/^ by the commiflioncrs of Excife in town, or by two jijflices of the peace in the country, inflead of being try'd 'm the court of Exche-

query

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qtier^ and hy a jury, I have fa Id before, that Taxes are neceflary forJthe fupport, and Law s for the regulation, of all governments: in confequence of which, officers arc necelfary to gather Taxes, and to prevent the evafion of Laws for that purpofe : for thefe ends Cnftom-houfe officers are appointed for col- leding Duties on importation, officers of Exctf'e for coUeding inland 'Duties : But 'diQ power of the latter extends not farther, nor is more abfolute, within the different di- ftrifts to which they are confined, than the power of tliQ former. The Cuftom-bouje of- ficer has power to examine, to fearch, to rummage evei'y locker, hole, and corner of the fliip to which he is appointed ; not a bun- dle or packet mufl: be carried from thence, but he has a power to fearch and to infpecV, By the laws ofExcife, whoever deals in Ex- cifeable commodities, muft enter himfelf as a dealer in fuch commodity ; and mull fet apart fome certain place, as a warehoufe, cellar, or fliop, wiiere all that fpecies of com- modity is to be kept. Over this place ^ fo fet apart ^ the Excife officer has the fame power to vifit, fearch, and examine, as the Cuftom- houfe officer has over the fhip to which he is appointed : the retailer of Excileable goods is liable to great penalties on falfe ncconnts ; the merchant is liable to as great penalties oh falfe entries. The fhtp is the warehoufe of the merchant ; the jl'jop or cellar^ of the re- tailer^ and Tobacco fahor. Oh ! but the my- fleries2iV\i\fecretsQi trade will be difcovei-ed

D 2 by

by thefe daily obfervers. For God's fake what mighty myftcries are there to be difcovered in the trades of iVtne and Tobacco ; I mean, among thofe who are honefi traders in thofe two commodities, of which I flaiiter my felf there are many. The quantities they buy and fell, at areafonable profit, perhaps of ten /f-r Cent, can never be prejudicial to be known. It will be for the houejt man's advantage ; it will be for his credit. Is it not the cafe of the merchant ? Are not the quantities of his imports and exports known ? Is not he him- y^^obliged to make them appear ? Does this hurt the hone ft merchant ? What prejudice does arifeto.the prefent dealers in Excifeable goods ? Are the rnnLjters^ the ^ublick hre'uj' ers^ and the dijfillers an undone, a diftrefs'd fet of people ? or*do they gain valf eftates in a few years, fo as to be equal, if not fuperior, to any other retailers^ I m.ight fay, to moft landed gentlemen in the kingdom ? And yet all of them are fubjeQ to the fame wjpecftou and vifitatioiK

But alas I thefe are not the fecrets and msfteries^ the difcovery of which are made to appear fo dreadful. It is the difcovery of their myjieries of tniquit'^^ , which they dread, who are gainers by it ; and which eveiy coh" fumer^ and every fair trader (for fuch there are) ought, and will rejoice to fee difcover'd. In the Tobacco trade ^ the different "jjei^hts at entry and exportation \ the pr effing it clofe to make it dry and light on importation; the "juatering and wetting it, even to the increafe

of

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of one fourth part of the weight on expor^ tation \ the exorbitant price of commifli- on impofed on the /'(jcr planter the oisjner^ by the factor, from 25 to 60 and 70 per Lent, on the nett produce ; the knaveries of coopers and vintners in the /f^;/^ trade^ by which they fell f^^;/ r/V/^^^j the quantity of the Wines they purchafe from the honefi merchant^ by their unrealbnable mixtures of cheap, and perhaps poifonous, materials, their felling that fluff for ] 8 01 ?o /. a hogfliead, which, if a cooper or vintftcr happens to die, is never a-pprats^d^hv the pay men r of his debtb,at more than 5 or 6 pounds a lioglliead, by tliofe skil- led in t\\Qtrade^ and acquainted with the xw- lue of the materials of which the adulterous compofitions are made. Thefe are the difcovc- ries they dread ; thefe are fome of thofe my~ Jieries of iniquity which muft not be difco- vered, and which they, who deal in them, with mcdeft afTurance, call Trade y but which I own I my felf, ana which I know every Tobac- co planter^ every hone(t merchant, and everv cheated confumer, who pays the tnU T^utv for every glafs of what they call Wine, and for every pipe of Tobacco, muff and ought to wifh to fee expofea^ redrefs^d^ and pu- vtjh'd. And this is One Great avo'jued end of the intended propofal. Thefe are truths^ let the angry man anfwer them if he can.

But then the Excife officer may diffurb the quiet oi families^ may fearch ever'^ room in the houfe, may come into any private houfe to fearch for Excifeable goocls.' They

who

/

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wlio fay fb, if they mean by virtue of his office^ know it to be f^lfe. You, Gentlemen, by ex- perience know it to be falfe. Ask the malfter^ the brewer^ the dijiillerj whether it be true. It is endlefs to anfwer all the inventions that are publiflied on this fubje£l. O! but on information he may come into any man's houfe to fearch for Excifeable goods. So he may ; but then he muft have a warrant from a magiftrate, the ajjiftance of a peace officer, and the oath of a third per/on^ as an autho- rity for the warrant, htyncb a cafe a con- ftable may fearch for ftolen goods : In fiich a cafe a Ctificm- houfe officer may fearch for Cuf tomable goods as the law now ftands, for Wine, Tobacco, Silks, Calicoes, or any other com- modity, which is either prohibited, or pays a Duty. Where then is the difference with regard to our liberties^ between the officers of Excife and Cttflomsl

As to the different methods of tryal^ I will fay but a few words ; that the greateft pri- vilege of an Engttfhmari^ is a /^/r and tm- partial tryal, and in moft cafrs hy a jury^ is an undoubted truths and which, I hope, I fhall ever fnpport^ while I have a feat in parliament^ or any foare of -property in my country. But that it has been thought rea~ finable by the legiflature, time out of mind, in many mflances of taxes, and other levies j for the eafe and benefit of the parties them felves^ to vary from the ordinary method, and to direO: difputes to be determined in a lefs expenfivCy a more fummary 'u:;ay^ is an undeniable truth , and the advantage of it

is

J

( ?I )

is as undeniable. I have no books by me, {q fhall mention only thofe few inliances I can recoUeft. The proportions of the Land- Tax and Window-Tax, by which one e- ftate is loaded in favour of another ; difputes about parifh rates to ciiurch and poor ; the repair of the high- ways and bridges ; the pay- ment of fervants and manufacturers wages ; difputes between the clergy and their pa- rifhioners about fmall tythes ; and a hundred other inftances, with which every juftice of peace is acquainted ; are dired:ed by law to be adjudged and determined, either by par- ticular commillioners for that purpofe, oj- by neighbouring juftices of peace, either in their private capacity, or at the quarter feflion, and 'without a jury. And in -ouhofe favour are thefe particular inftances, and the others not named, directed to be thus determined'^ In one of thefe cafes there is an (p/r/^// of a dif- ferent method of proceeding ; let us fee the confequence of that, and then judge. In the cafe of fmall tythes tlie vicar may, if he pleafes, fue in the Exchequer \ and I re- member, fince I fat m parliament, I heard on a certain occafion a complaint from the bar, that in a very few years there had been no lefs than 1 2cc fuits commenced in the'^A-- checfuer on this head: And how did they end? The pariOiioners were all glad to fubmit, rather than bear the expence of fuch a ti-ya). Which method then, think you, was mofi: fa- vourable to the people ? That, where the ex- pence was {q great, that they yielded without

i-edrefs :

r ( ^O

redrefs; or That, where they might have had redrefs, without any expence? I will but juft mention the power of mitigation of fines by the commiffioner s and juftkes^ in cafes of of- fences againft the Laisus of Excife ; and which power is conftantly and carefully ex- ercifed by them, in proportion to the ab't- I'lties of the offender, and not to the great- nefs of the offence : But in tryals by a jury, the full legal penalty muft always be inflifted.

A great deal might be faid on this head ; but as it will more properly be a confidera- tion in the framing of the bill, if any fliall be ordered to be brought in, for making the propofed alteration in the manner of collefl:- ing thefe revenues ; I fhall add no more at prefent on this fubje^b.

As to the dangers infinuated from the en- creafe of the number oj officers^ I have en- quired into that matter, and am credibly in- forr/Pd^thsit there are fo few addtt ionr I ^\^qqs to be furvey'd, which are not already under furvey for ibme Excijeabie commodity^ that the number will not be confiderable enough to create even a murmur. The additional officers on Coffee, Tea, and Chocolate, were no more than eighty^ excepting clerks and perfons employ'd folely in writing; and lam told the prefent propofed encreafe will not be \%o in all England^ befides fome JVare^ houfe-keepers in this Town of London^ whofe ible bufinefs will be to keep a key jointly with the merchafit^ and the number of them muft depend on what number of warc-honfes the

merchants

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merchants fliall defire. I think I need lay no more on this head, notwithftanding the uu- reafonable noife that has been made about a ne'-jD ftanding army of officers ; for I can never believe, that this trifling and necellary addition \\ill have the leafl weight in the fcale, againft the <^ain or lop to thie public k of four or five hundred thotifand pounds per annum. I THINK I have gone through the materi- al objections to the intended propofal\ but I cannot help mentioning one more, ludicrous as it feems to be, fince I have heard it men- tioned very ferioully by perfons who zealoudy oppofe this alteration Aiid it is this, That if this goes on, the necellary annual fnpplies may be raifed by the parliament with great eafiy and without any burthen being felt by the people. If this be true., as in my con- fcience I believe it is, all their other objicllons, as to the burden fomenefs and gr'evoujnefs of this alteration, fall to the ground at once \ and if they will be fo kind to maintain this p7c- po fit ion J we can have no debate., but \^^het]ier this lafi be an objedlion ? And upon that fub- jed I have but this to fay. It will be time e- nough for thofe gentlemen who maintain thut maxir/r.^ That Taxes ought to be as grievous as pofTible, when they Ihall have more powec and more influence, to endeavour to put their maxim in execution; let them have all the merit, and all the advantages of the expey /- ment : for my felf, I fliall think it my duty., as long as I have a feat 'vn parliament .,x,o make all neceflliry impofitions as li(!^ht and eafy to my fellow fubjehs as poflible.

V) t DOtTF.T.)

( r\ )

I DOUBT, Gentlemen, I have been too te- dious in my endeavouring to fet the prefent difpute in a clear and a rr//e light. Had the oppo((!rs done fo, I am confident I fliould ne- ver have received your Letter. But That was not their bufinefs, nor could liave fer- ved their purpofes. And nothing is to me fo ftrong a proof of the greatnefs and extent of thefe frauds^ as the violence and extent of the oppnfitton : Which, though fomented and carried by particular people, yet, by vir- tue of fome popular words, have drawn ma- ny into die confufion, while fomc cry one things and fome another J and the more part know not wherefore they thus cry out. But Demetrius the Silver-fmith, with all his Craft fmen^ could never have raifed an up- roar among the Ephvfians^ 1:^ complaining of the danger of their private gains. The religion of his country he made the engine to fecure his own profits. Liberty is the T)iana of the Engliflo nation^ and is with s^reat reafon idolized., as peculiar to our ielves. This is therefore the word which thofe who fear the propofed alteration have made ufe of, to blind the eyes of people, and to turn them ott from examining into their frauds and impofittons. All theiefore we have to wifli is, that (tho' I think they have not done much harm) they ?nay he reward- ed according to their works If their pre- fent labours,' if th&ir labours for feven years paft, have been really begun and carried_^ on, tho' with unjuftifiable bitternefs, merely from a motive of difiuterefed-'untuey and ardent

zeal

(35)

zeal for their coiwtry^ they will be reward- ed with the favour and affeBion of all good men : but if they have proceeded from a defire of gain or po\zer\, or the effecf of any other fafjion^ they mult and will be rewarded with contempt and dtjappointment^ fufficient pu- niihments to an avaricious or arnbitioits mind.

I WILL ask you, Gentlemen, one que ft ion and I have done, Are yoji yourfelves deflrous, you who do now pay the full 'IJuties on. Wine and Tobacco, that the Duties jy^;/ pay fliould be given to the fraudulent dealer in Tobacco, and to the hrcjL'er of IViue ? or would ^ou have them be paid to the pul^- lick^ for the benefit of the fnblick '^ If on the anlwer to this four or five hundred thou- fand pounds per annum depends, of how much importance is it, to have it feriouily anfwer'd ?

This is t\\Qreal and xXvt fole difpute ; and from the various arts that have been ufed to conceal and to dilguife it, you, Gentlemen, may judge how much you have been endea- vour'd to be impofedon, and how /^^/^/ fuch impolitions may one day prove to the very bnn.iof -pp.rli .ments. Whatever delfroys or obifruQs the liberty of fpeaktng and voting in parliament, obftru£l:s the/r^^^c/;?^ of par* liaments : and I can forefce as dangerous ccn- ftqnrnccs attending from artiul, interefted, and ambitions men, impofing on people at a diflance, to influence their members, on fub- je6:s which may be debated, by falfe tnfinu- ations and 7niJreprefentattons^ as from any

other

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ether influence whatfoever. But he is the only honeft ?nan^ who refifls all influences to the prejudice of his country : As fuch I fhall endeavour to behave my felf on this, and every other occafion, and let the good or bad i:'^Qa. to the people of Great Bri- tain in general from this alteration of the mediod of coUeQing thefe Revenues, as it now appears to me, be the rule with yon to determine whether I flnall or Ihali not de- ferve your future favour to,

Londw, Feb. G E N T L E M EN,

i9> '732-3- Your mojl faithful humble Servant .

"?. S, Since I writ the above Letter I have feen the Craft fman of laft Saturday, wherein is a letter to the Land-holders of Great Britain. In which the writer, in the firfl place,niew3 his ignorance ^m imagining that the ^Dunes on Jf'ine and "Tobacco are propofed to be laid on for a term of years ; whereas they are already laid in perpetuity^ and all that is propofed is an alteration in the man^ iier of coUeCfion, In the next place he feems to allow, that the encreafe may amount to three or jour hundred thon/and pounds per annum. All I conclude from thence is, that If Mr. ly Anvcrs allows the advantage to' the publick to be Jo miicb^ I may fafely con-* elude that my computation of four or f-cc hundred thoufand is not erroneous : And if that be true^ let the Land-holders of Great Britain confider^ whether fiuh an cafe bes of confequence to them.

F INI S.

y

m^m'

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m

3	■ ■
^'lilim^ .