Treatise on Taxes and Contributions [11]
now to propose the several wayes, and expedients, how the same may be most easily, speedily, and insensibly collected. The which I shall do, by exposing the conveniences and inconveniences of some of the principal wayes of Levyings, used of later years within the several States of Europe: unto which others of smaller and more rare use may be referred. 2. Imagine then, a number of people, planted in a Territory, who had upon Computation concluded, that two Millions of pounds per annum, is necessary to the publick charges. Or rather, who going more wisely to work, had computed a twenty fifth part of the proceed of all their Lands and Labours, were to be the Excisium, or the part to be cut out, and laid aside for publick uses. Which proportions perhaps are fit enough to the affairs of England, but of that hereafter. 3. Now the question is, how the one or the other shall be raised. The first way we propose, is, to Excize the very Land it self in kinde; that is, to cut out of the whole twenty five Millions, which are said to be in England and Wales, as much Land in specie, as whereof the Rack-rent would be two Millions, viz. about four Millions of Acres, which is about a sixth part of the whole; making the said four Millions to be Crown Lands, and as the four Counties intended to be reserved in Ireland upon the forfeitures were. Or else to excize a sixth part of the rent of the whole, which is about the proportion, that the Adventurers and Souldiers in Ireland retribute to the King, as Quit Rents. Of which two wayes, the latter is manifestly the better, the King having more security, and more obliges; provided the troubl and charge of this universal Collection, exceed not that of the other advantage considerably. 4. This way in a new State would be good, being agreed upon, as it was in Ireland, before men had even the possession of any Land at all; wherefore whosoever buyes Land in Ireland hereafter, is no more concerned with the Quit Rents wherewith they are charged, then if the Acres were so much the fewer; or then men are, who buy Land, out of which they know Tythes are to be paid. And truly that Countrey is happy, in which by Original Accord, such a Rent is reserved, as whereby the Publick charge may be born, without contingent, sudden, superadditions, in which lies the very Ratio of the burthen of all Contributions and Exactions. For in such cases, as was said before, it is not onely the Landlord payes, but every man who eats but an Egg, or an Onion of the growth of his Lands; or who useth the help of any Artisan, which feedeth on the same. 5. But if the same wer propounded in England, biz. if an aliquot part of every Landlords Rent were excinded or retrenched, then those whose Rents were settled, and determined for long times to come, would chiefly bear the burthen of such an Imposition, and others have a benefit thereby. For suppose A, and B, have each of them a parcel of Land, of equal goodness and value; suppose also that A hath let his parcel for twenty one years at twenty pound per annum, but that B is free; now there comes out a Taxe of a fifth part; hereupon B will not let under 25l. that his remainder may be twenty, whereas A must be contented with sixteen neat; nevertheless the Tenants of A will sell the proceed of their bargain at the same rate, that the Tenants of B shall do. The effect of all this is; First, that the Kings fifth part of B his Farm shall be greater then before. Secondly, that the Farmer to B shall gain more then before the Taxe. Thirdly, that the Tenant or Farmer of A shall gain as much as the King and Tenant to B both. Fourthly, the Tax doth ultimately light upon the Landlord A and the Consumptioners. From whence it follows, that a Land-taxe resolves into an irregular Excize upon consumptions, that those, bear it most, who least complain. And lastly, that some. Landlords may gain, and onely such whose Rents are predetermined shall loose; and that doubly, viz. one way by the raising of their revenues, and the other by exhausting the prices of provisions upon them. 6. Another