Treatise of Taxes and Contributions (1899)/III
CHAP.III.
How the Causes of the unquiet bearing of Taxes may be lessened.
WE have slightly gone through all the six Branches of the Publick Charge, and have (though imperfectly and in haste) shewn what would encrease, and what would abate them.
We come next to take away some of the general Causes of the unquiet bearing of Taxes, and yielding to Contributions, viz.
2. I. That the people think, the Sovereign askes more then he needs. To which we answer, 1. That if the Sovereign were sure to have what he wanted in due time, it were his own great dammage to draw away the money out of his Subjects hands, who by trade increase it, and to hoard it up in his own Coffers, where 'tis of no use even to himself, but lyable to be begged or vainly expended.
3. 2. Let the Tax be never so great, if it be proportionable unto all, then no man suffers the loss of any Riches by it. For men (as we said but now) if the Estates of them all were either halfed or doubled, would in both cases remain equally rich. For they would each man have his former state, dignity and |15| degree; and moreover, the Money leavied not going out of the Nation, the same also would remain as rich in comparison of any other Nation; onely the Riches of the Prince and People would differ for a little while, namely, until the money leavied from some, were again refunded upon the same, or other persons that paid it: In which case every man also should have his chance and opportunity to be made the better or worse by the new distribution; or if he lost by one, yet to gain by another.
4. 3. Now that which angers men most, is to be taxed above their Neighbours. To which I answer, that many times these surmizes are mistakes, many times they are chances, which in the next Tax may run more favourable; and if they be by design, yet it cannot be imagined, that it was by design of the Sovereign, but of some temporary Assessor, whose turn it may be to receive the Talio upon the next occasion from the very man he has wronged.
5. 4. Men repine much, if they think the money leavyed will be expended on Entertainments, magnificent Shews, triumphal Arches, &c. To which I answer, that the same is a refunding the said moneys to the Tradesmen who work upon those things; which Trades though they seem vain and onely of ornament, yet they refund presently to the most useful; namely, to Brewers, Bakers, Taylours, Shoemakers, &c. Moreover, the Prince hath no more pleasure in these Shews and Entertainments then 100000. others of his meanest Subjects have, whom, for all their grumbling, we see to travel many miles to be spectators of these mistaken and distasted vanities.
6. 5. The people often complain, that the King bestows the money he raises from the people upon his Favourites: To which we answer; that what is given to Favourites, may at the next step or transmigration, come into our own hands, or theirs unto whom we wish well, and think do deserve it.
7. Secondly, as this man is a Favourite to day, so another, or our selves, may be hereafter; favour being of a very slippery and moveable nature, and not such a thing as we need much to envy; for the same way that [1] leads up an hill, |16| leads also down the same. Besides, there is nothing in the Lawes or Customes of England, which excludes any the meanest mans Childe, from arriving to the highest Offices in this Kingdom, much less debars him from the Personall kindness of his Prince.
8. All these imaginations (whereunto the vulgar heads are subject) do cause a backwardness to pay, and that necessitates the Prince to severity. Now this lighting upon some poor, though stubborn, stiffnecked Refuser, charged with Wife and Children, gives the credulous great occasion to complain of Oppression, and breeds ill blood as to all other matters; feeding the ill humours already in being.
9. 6. Ignorance of the Number, Trade, and Wealth of the people, is often the reason why the said people are needlesly troubled, viz. with the double charge and vexation of two, or many Levies, when one might have served: Examples whereof have been seen in late Poll-moneys; in which (by reason of not knowing the state of the people, viz. how many there were of each Taxable sort, and the want of sensible markes whereby to rate men, and the confounding of Estates with Titles and Offices) great mistakes were committed.
10. Besides, for not knowing the Wealth of the people, the Prince knows not what they can bear; and for not knowing the Trade, he can make no Judgment of the proper season when to demand his Exhibitions.
11. 7. Obscurities and doubts, about the right of imposing, hath been the cause of great and ugly Reluctancies in the people, and of Involuntary Severities in the Prince; an eminent Example whereof was the Ship-money, no small cause of twenty years calamity to the whole Kingdom.
12. 8. Fewness of people, is real poverty; and a Nation wherein are Eight Millions of people, are more then twice as rich as the same scope of Land wherein are but Four; For the same Governours which are the great charge, may serve near as well, for the greater, as the lesser number.
13. Secondly, If the people be so few, as that they can live, Ex sponte Creatis, or with little labour, such as is Grazing, &c. |17| they become wholly without Art. No man that will not exercise his hands, being able to endure the tortures of the mind, which much thoughtfulness doth occasion.
14. 9. Scarcity of money, is another cause of the bad payment of Taxes; for if we consider, that of all the wealth of this Nation, viz. Lands, Housing, Shipping, Commodities, Furniture, Plate, and Money, that scarce one part of an hundred is Coin; and that perhaps there is scarce six millions of Pounds now in England[2], that is but twenty shillings a head for every head in the Nation. We may easily judge, how difficult it is for men of competent estates, to pay a Summe of money on a sudden; which if they cannot compass, Severities, and Charges ensue; and that with reason, though unluckie enough, it being more tolerable to undoe one particular Member, then to endanger the whole, notwithstanding indeed it be more tolerable for one particular Member to be undone with the whole, then alone.
15. 10. It seems somewhat hard, that all Taxes should be paid in money, that is[er 1], (when the King hath occasion to Victual his Ships at Portsmouth) that Fat Oxen, and Corn should not be received in kind, but that Farmers must first carry their Corn perhaps ten Miles to sell, and turn into money; which being paid to the King, is again reconverted into Corn, fetcht many miles further.
16. Moreover, the Farmer for haste is forced to under-sell his Corn, and the King for haste likewise, is forced to over-buy his provisions. Whereas the paying in kinde, Pro Hic & Nunc, would lessen a considerable grievance to the poor people.
17. The next consideration shall be of the consequences, and effects of too great a Tax, not in respect of particular men, of which we have spoken before, but to the whole people in general: To which I say, that there is a certain measure, and proportion of money requisite to drive the trade of a Nation, more or less then which would prejudice the same. Just as there is a certain proportion of Farthings necessary in a small retail Trade, to change silver money, and |18| to even such reckonings, as cannot be adjusted with the smallest silver pieces. For money, (made of Gold and silver) is to the τὰ χρἠσα[er 2] (that is to the matter of our Food and Covering) but as Farthings, and other local extrinsick money, is to the Gold and Silver species.
18. Now as the proportion of the number of Farthings requisite in comerse is to be taken from the number of people, the frequency of their exchanges; as also, and principally from the value of the smallest silver pieces of money; so in like maner, the proportion of money requisite to our Trade, is to be likewise taken from the frequency of commutations, and from the bigness of the payments, that are by Law or Custome usually made otherwise. From whence it follows, that where there are Registers of Lands, whereby the just value of each mans interest in them, may be well known; and where there are Depositories of the τὰ χρἠσα, as of Metals, Cloth, Linnen, Leather, and other Usefuls; and where there are Banks of money also, there less money is necessary to drive the Trade. For if all the greatest payments be made in Lands, and the other perhaps down to ten pound, or twenty pound be made by credit in Lombars or Money-Banks: It follows, that there needs onely money to pay sums less than those aforementioned; just as fewer Farthings are requisite for change, where there be plenty of silver two Pences, then where the least silver piece is six Pence.
19. To apply all this, I say, that if there be too much money in a Nation, it were good for the Commonalty, as well as the King, and no harm even to particular men, if the King had in his Coffers, all that is superfluous, no more then if men were permitted to pay their Taxes in any thing they could best spare.
20. On the other side, if the largeness of a publick Exhibition should leave less money then is necessary to drive the Nations Trade, then the mischief thereof would be the doing of less work, which is the same as lessening the people, or their Art and Industry; for a hundred pound passing a hundred hands for Wages, causes a 10000 l.[3] worth of Commodities to |19| be produced, which hands would have been idle and useless, had there not been this continual motive to their employment.
21. Taxes if they be presently expended upon our own Domestick Commodities, seem to me, to do little harm to the whole Body of the people, onely they work a change in the Riches and Fortunes of particular men; and particularly by transferring the same from the Landed and Lazy, to the Crafty and Industrious. As for example, if a Gentleman have let his Lands to Farm for a hundred pound per annum, for several years or lives, and he be taxed twenty pound per annum, to maintain a Navy; then the effect hereof will be, that this Gentlemans twenty pound per annum, will be distributed amongst Seamen, Ship-Carpenters, and other Trades relating to Naval matters; but if the Gentleman had his Land in his own hands, then being taxed a Fifth part, he would raise his Rents near the same proportion upon his under Tenants, or would sell his Cattle, Corn, and Wooll a Fifth part dearer; the like also would all other subdependents on him do; and thereby recover in some measure, what he paid. Lastly, but if all the money levied were thrown into the Sea, then the ultimate effect would onely be, that every man must work a fifth part the harder, or retrench a fifth part of his consumptions, viz. the former, if forreign Trade be improveable, and the latter, if it be not.
22. This, I conceive, were the worst of Taxes in a well policyed State; but in other States, where is not a certain prevention of Beggary and Theevery, that is a sure livelihood for men wanting imployment; there, I confess, an excessive Taxe, causes excessive and insuperable want, even of natural necessities, and that on a sudden, so as ignorant particular persons, cannot finde out what way to subsist by; and this, by the law of Nature, must cause sudden effects to relieve it self, that is, Rapines, Frauds; and this again must bring Death, Mutilations, and Imprisonments, according to the present Laws which are Mischiefs, and Punishments, as well unto the State, as to the particular sufferers of them.|20|
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