A letter from a member of Parliament to his friends in the country concerning the duties on wine and tobacco

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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

D our

( 26 )

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

{ ^1 )

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

(^9 )

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

/

( ?o )

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

; it

r 33 ;

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

JL

r 56 ;

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