Labourer pays his Poll-mony and yet where is there a Richer People and no Government either Christian or Heathâ—n in the known World of such Antiquity and without charge though pester'd with continual Wars at one time for the space of Seven Years had all the Christian Princes in Europe in a League and War against them except England We will mention the next Commonwealth in Pâ—wer and Richeâ— the Vnited Provinces I need not particularize their Taxes few there are of our Kingdoms but know them and that they are so great that 't is believed the poorest labouring Man in Holland adds to their Intradoâ— four pounds Sterling a Year so great is the Excise on every â—â—ing they eat or drink besides upon the occasion of any War it is usual to raise the fortieth peny upon thâ—iâ— whole Estaâ—â—s yet these People vye with all Nations in matter of Trade and Riches and ' â—is matter of Controversie which of the two whether they or Venice in proportion to their extents of Land are the Richer Tâ—ey of Holland out-do them in their Common People as to Wealth and Coin Now then it must be allowed that Taxes there do no harm since the very Peasâ—nts Bores tâ—ey call them are so Rich as frequently to give a Tun of Gold which is Ten thousand pounds of our Mony in Portion with their Dâ—ugâ—ters The naming of these Two Commonwealths may serve for all under that distinction I shall now come to Taxes under Monarchs To nominate some few as instances to supply the râ—st 〈◊〉 begin with the Empire where Taxes are generally low and consequently the People poor for it will be so as I shall hereafter demonstrate where-ever the Rich Gentry and others have nothing to fetch Mony out of their Coffers but their own expence by which the Commonalty can have little opportunity to iâ—prove themselves Spain follows much the steps of the Empire in their Taxes and although there are numerous causes assigned for the poverty of that part particularly under the name of Spain yet that of their irregular and uncertain Taxes do powerfully contribute to the indigent State of that Kingdom for that the Country cannot be Planted by reason of the Armies living upon the Spoyl of it not having a Penny pay for Six Months together by which means the Country feels little difference from the Conquest of their Enemies and the Quartering their own Forces Portugal is more craving in its Taxes Impositions being heavy on Importations which are of the worst sort yet better than none and seeing it raises a considerable Revenâ—e their Army and Officers of State are well paid and their Country much richer and more populous than Spain that borders upon them I shall put a period to that part of my Discourse referring to the Taxes of Foreign Princes with that of France which is rather the abhorrence than example of any Christian Prince his Tyrannical Impositions being grown to an unlimited exaction upon all Men both Sacred and Civil and yet so if the barbarity of the thing could have been separated from the effect those unbounded Taxes would not have impoverished the Country if the Mony had not been spent out of his own Dominions in Foreign Conquests which rarely prove benefiâ—ial to the Country thâ—t invades If we consider France in the beginning of their Invasions on their Neighbours we shall find them noâ— so Rich as they were Sevâ—n years after notwithstanding that great part of their Taxes were sent out of the Kingdom to raise Men and more spent in paying the Army in the Enemies Country and buying of Towns Now at first view this may seem strange and unaccountable That Impositions upon a People and a great part of them carried out of their Country should make them thrive Yet notwithstanding this seeming Paradox ' â—is a certain Truth as in the sequel of the Discourse will be fully evident And that France might have managed a War with all Europe and not have begger'd the Kingdom as now it is if they had not destroy'd it by their fierce persecution of the Hugonots for that has evidently been the Ruin of that Kingdom Whereas had the French â—rotestants been encouraged and maintained in their Rights and Religion they would have been their best and most loyal men both in Peace and War for so they prov'd in the Minority of this King in the general defection of France and had they been now possest of their Religion and Rights in France it is to be fear'd we had not so easily commanded the Seas most of the French Seamen being of that Profession We now come to compare the Taxes of these Kingdoms with those of Foreign Princes and to save multiplying of words will reduce all under two Heads First the Laws and manner of imposing Taxes upon their Subjects and Secondly the quantum and duration of such Taxes For the First the Laws and Manner of Imposing Taxes that is as different as the Climates which they are under I shall not trouble my self or the Reader with naming of all the Kingdoms in Europe but shall only instance some of the most considerable in order whereunto I shall begin with Germany the Impositions of which Country may be brought under two Heads that of the Tenure and Obligation of the Princes Nobility and Free Cities to furnish a certain number of Men in the Wars against the Turk The Second by levying Money in the Dyets neither of which if compared with those of England can be thought easie That of furnishing Men is little better than tyrannical in the Lords and Nobles who arbitrarily force theiâ— Tenants and perhaps Neighbours to compleat their numbers without any relief in the greatest abuse having none to make complaint or application to to redress their Grievances and Violent Usage Then for their â—yets they are so few for the Commonalty and so much influenc'd and overpower'd by the predominant Interest of their Grandees that the Impositions can hardly be laid with any â—qual or just regard to or right consideration of the Poor Taxes in Spain are yet more arbitrarily imposed the People having no Vote there but all the Duties laid in effect by the King and his Council In some Cases they will advise with the Nobility and other Communities but 't is no more than meer Complement or matter of form for whatsoever the King and Council enact that they must acquiesce and agree to and the truth is it appears so by their irregular vexatious and yet most unprofitable way of Taxes in which they are much short and inâ—eriour to any Government in Europe France makes a fair shew to the People and yet makes a better market for the King He imposes Duties unâ—er thâ— pretence of the Parliaments of each Province laying it on the People but at the same time 't is only the King's Word that makes the Ordinance of Parliament Not as here in England where it comes last to the King for the Royal Assent But there the
King sends the Parliament word tâ—at he will have so much Money and all the favour that they can obtain from him is to place it on such Commoditiâ—s or wayâ— as they think most expedient And 't is not unworthy observation to remark Tâ—at these Parliaments of France are in effâ—ct no more than Courts of Iudicature in Matters of Right betwixt man and man hearing and judging Causes and their Places bought from tâ—e King not elected by the People So that from such Parliaments nothing can be expected but the King 's Dictâ—tes The great Duke of Muscovia is above all tyrannical in his â—mpositions charging on the Subject what he pleases and yet which is more oppressive to his People forestalls the chief Commodities of the Kingdom or what comes from others and sets what price he thinks sit upon them by which he destroys his own Merchants and Dealers and where other Kings make themselves and their Subjects rich by raising Money on them he makes himself Poor and his Subjects miserable Slaves barring them all Industry by shutting them out from Trade and agreeably to such Oppressions his vast Dominions are thinly planted and poor to a Prodigy and had they the liberty of seeing other Countries he would yet have a smaller Stock of Inhabitants but he keeps what he has by making it Death for all the Kindred of such as go out of his Dominions without his Licence and Permission Next to him in Arbitrary Impositions is the Duke of Florence who is not bounded in his Taxes and likewise ingrosses several Trades and sets what price he pleases upon his own Commodities by which his Country would also be made Poor but that he has the opportunity of other Help which the great Duke of Muscovia is not assisted with viz. a Country placed in the Garden of the World and by his making Legorn a Free Port made it the Centre of Trade and by that got the start of all Princes in Europe The Kingdom of Swedelâ—nd has many Advantages of raising Money from the Country rather than People and yet they are not exempt from Taxes all which contributes to the inriching of that Kingdom which has little of Arts or Trade to improve it only that which Nature produces and She indeed has been liberal to that great Kingdom in Minâ—s of all sorts though least of Gold or Silver but abounds in Copper Tin Iron c. of all which the King has a tenth as also of Cattel and Corn he has likewise the vast demeans of Bishops and Church-Lands out of which he only allows a small Competency to his own Bishops and aâ—ter all this he has liberty by the Laws of the Land to raise Money on the Subject in case of War The King of Poland is restrain'd and can do nothing but by the 〈◊〉 of the Dyâ—t yet has by that Power upon occasion of sudden Straits and Emergencies in War to raise Money upon the People by his own Comman without assembling the Dyet Denmark has a Provision for its support above any Kingdom in Europe God Almighty having as it were out of a particular Providence supplied that Kingdom out of its own production seeing there is little in it either of Arts or Nature The Toll of the Sound is a considerable Revenue to the Crown and as before mentioâ—'d such as no Prince in Europe has the like for that in all other Kingdoms Taxes are raised on themselves but this of the Toll front Ships passing the Sound is from Strangers that only pass by his Country and cannot reimburse themselves there Whereas Duties imposed on Foreigners that bring in their Commodities to another Country is no more than laying it on themselves only with 〈◊〉 diffâ—rence That they make Foreigners the first Collectors of it The other Duties on Denmark are not considerable that on Caâ—â—el which they sell in Germany is of most value as their Intrado is not great so is their Country poor I need not mention the manner of laying Taxes in Common-wealths 't is alwaies with the Consent of the People who are too apt to censure their Representatives if they give not satisfaction to the populâ—ce And not withstanding that of Venice is Aâ—istocratical yet have they such numbers in their Senate that no Tax can be laid but for the good of the Common-wealth there being at least two thousanâ— five hundred Gentlemen of Venice which are all of the Senate and although many of them are engaged in the Wars and Foreign Employments yet there can never be less if but one quarter of them than our great Council the Parliament Thus I have given but a succinct account of the nature aâ—d imposition of Taxes in Foreign Kâ—ngdoms which now in as few words let us compare ouâ—s with and we shall see how happy a People we are above the best of our Nâ—ighbourâ— And first let us consider who it is that lay Impositions upon us 'T is Men chose by our selves The difference indeed is great in the modus of our Taxes from other Kingdoms and also in the use of them For the Modus in other Kingdoms they generally consider only the Nobility and Gentry that Impositions may not touch or affect them and care not how insupportable or grievous they are to the Commonalty But with us the Taxes reach every man in proportion to his Quality and Expence In other Kingdoms they place Taxes only to raise Money and have no regard to the Trade of their Kingdom that so their Taxes may not prejudice their Commerce But in England care is alwaies had that Impositions may not impede our Trade and Manufactories Now as to the Use and Employment of Taxes in other Kingdoms they also differ much from ours In some Kingdoms 〈◊〉 are imposed to enslave the People and keep them poor as in Muscovy in other parts Taxes are laid to enrich the Nobility as in Poland in others to fill the Coffers of the Prince as in Florence Whereas none of these Uses take up our Taxes they are with great Care and Caution lain out and by the same Law that raises them appropriated for a particular service and last no longer upon the People than the necessity of the Nation requires for that we never have Money raised but for the defence of the Kingdom tho' as I shall shew in the close of this Discourse 't would reâ— dound to the advantage of the Kingdom if there were more Taxes raised and these assigned to publick Uses in Peace as well as War I shall now come to the chief design of this Discourse which is to demonstrate That Taxes are no Charge either to the Kingdom in general or to particular Persons but on the contrary a Gain to all But to render this matter the more plain and intelligible I shall proceed after the following method I. Shew who in the Kingdom pay the greatest part of the Taxes II. What Use is made of these Taxes and how they circulate in the Kingdom III. How
Trade is improved by Taxes IV. That the Poor are imployed by them V. That a Sett of Men of no use in the Kingdom are by Taxes made profitable in the Common-wealth VI. That Taxes especially when Trade is stopped by War is the only Remedy to keep the Trading and Mechanick hands of the Kingdom employed VII That Taxes will enrich the Nation and disperse in it as much Treasure when there is no Foreign Trade as when 't is open To begin then with the First Head Who it is that pay most of the Taxes They are the worst Members in the Common-wealth viz. The Extravagant and Debauch'd The greatest Duties are or should be laid upon Commodities for Pleasure and Sumptuousness as Silks Gold and Silver Lace c. Now these are wore in the greatest Excess by the Extravagant of the Kingdom both Men and Women A Dâ—bâ—shee shall spend more out of an Estate of a Thousand pounds a year than a regular man will from the annual Income of five times that proportion and a Miss lay out more on Clothes than a Countess So in the Excess to indulge the Belly as well as providing for the Back The vast consumption of Wines and strong Liquors is by this sort of Men nay the poorest Debauch that can rise no higher than to Beer and Tabaco pays ten times as much in the year in proportion to his Income as the greatest Peer 'T will hardly gain belief that there is many of the meaner People Labourers and Mechanicks that by their Expence when they are as too many be extravagant pay to the publick Taxes above one tenth of their daily profit As supposing that a labouring man may earn Sixteâ—n pounds a year he will expend though not very extraordinarily profuse one half of it in Drink and Tabaco upon which the Duty of Customs and Excise is at least two pounds of the eight which he lays out in idle Expences Now it would be vehemently decried and exclaimed against as the greatest Oppression upon the Poor imaginable if by a Poll or Land-Tax this man that vertually pays Forty Shillings should actually and above-board pay so many pence by the year Thus we see that most of the Duties and Impositions on the Kingdom light upon such as do least good with their Substance and since they imprudently fling it away upon their Extravagancies 't is certainly a Benefit to the Kingdom that there are Taxes to catch something out of it for the improvement of better disposed men as we shall see in the next Paragraph The Second Particular is What use is made of these Taxes and how they circulate in the Kingdom In order to which there are but two waies in which they are employed one is for the King's Court the other for Provisions of War in the maintenance of Naval and Land Forces Now both these are as well the Employment of Trade and Artizans as they resolve into the Security of the Kingdom and the preservation of the Publick Peace There is no Money which circulates so fast as that which comes into the hands of Seamen and Souldiers Other men that get Money frequently lay it up and so it becomes of no use or benefit in the Kingdom But Men that live by their Pay generally spend it faster than it comes in by which means the Money of the Kingdom like the Blood in the Veins has its regular circular motion and every Member in the Body is warm'd and refreshed by it which gives Life and Motion in the whole And thus I presume this Second Instance of the Use of Taxes proves That they are of Advantage and Profit to the Kingdom Thirdly How Trade is improved by Taxes Upon this Head there is much to be said and first It will be requisite to say something of the nature of Trade how it affects the Kingdom for that Trade may in some Cases prejudice a Nation and make it poor as the Trade of Spain does that Kingdom Trade may also effeminate and debauch a Country as it does Italy Now 't is certain that we are not free from both these publick Mischiefs and Inconveniencies in England though our Fortune is such that being Islanders and Masters of one Commodity which no Kingdom has in that perfection as our selves which is Wool that hath put our People upon Manufactories which is the Treasure of this Nation and keeps our Exports to a ballance with our Imports otherwise this Kingdom would have been as Poor as Spain and as effeminate as Italy but the Employment of our milder sort in Manufactories at home and the more robust at Sea abroad keeps us a People in action and so preserv'd from the Luxury and Effeminateness of Italy and the Poverty of Spain I need not spend time to prove how far we are tainted with the Mischiefs before mentioned Our Trade with France in all Ages past sufficiently proves That a Kingdom may be made poor by Trade as we should have been by the vast treasure their Linnens Wine Silks Toys and Salt drew from this Kingdom if our other Commerce in the World had not ballanced our loss there Nor are we free from the Effeminateness of Italy which I take to be the Returns of our Gentry's travels a mischief to be lamented rather than expected a Reformation of since we are arriv'd to that height of Vanity as to think that man not accomplished who is not become Master of the Delicacies of Italy and extravagant Modes of France But to return to my Province How Trade is improved by Taxes for the Proof of which Assertion it seems plain That some Trade may impair a Kingdom and such Taxes and Impositions may abate by imposing such Duties as they cannot bear So far then it will be allowed that they improve Trade as we commonly say Saving is Gain so if we keep out a destructive Trade by Duties we may allow that an Improvement of our own But to come nearer to the matter Taxes improve Trade by employing numbers of idle Men in Naval and Land-service that would otherwise be of no use but on the contrary a Pest and Charge to the Commonwealth We seldom see any inlisted into the Army that are Men of Industry or Labour such persons are the Wens and Excrescencies of the Commonwealth that deâ—orm but not strengthen the Body and these being paid by the Taxes of another sort of Creatures as before I mention'd are of no use in the State but to throw abroad the Treasure left them by their Fathers is virtually an improvement of Trade for that all like the Rivers in the Sea terminate in the hands of Industry and Trade and perhaps if duly conâ—idered more Men and with more certain profit make Voyages within this Island upon this Fund than there do to most of our Foreign Trades And in this place I must touch again upon the nature of Trade to shew that private hands may raise their Fortunes by a Trade that may yet be a loss to a Kingdom
carrying in our Ships our own Manufactories out of all those advantages add so little to the Treasure of the Kingdom and bring home no Bullion but by our Trade to Spain and some little from the Levant our Guinea Trade and for some years past Buckaneers in the West-Indies But that which is our best Fund is the Trade of Spain and Portugal the former is made considerable to us by our East-India Commodities which fetch from Spain more than we send out in Specie though some believe the East-India Company does us hurt by carrying out the Gold of the Kingdom Now then if the greatest part of our Trade consists in bringing in Commodity for Commodity then all the benefit oâ— that Trade is That it gives employment to our common People in their Mechanick Arts and if we can do that by our own expence at home 't is more the profit of the Kingdom than by sending them abroad for that we avoid the hazard of the Sea and other accidents abroad it seems then that Taxes do that since they issue forth Mony for payment of our Artizans and Mechanicks that are employed in making Commodities for our own use and at the same time enough for that Foreign Trade which furnishes us with Bullion and by that it appears that we are much greater gainers by the Trade of Taxes than by all our Foreign Trade which brings in nothing but Commodity for our own expence We see that the Care of our Parliament is to prevent the Importation of Foreign Commodities and to encourage that Commerce which brings us in Money for our own This then is the surest Trade I know for that purpose of laying such impositions as may fetch out the Mâ—sers hoords which are as remote and foreign to the employments of the Kingdom as those in the Mines at the Indies and I know no difference betwixt bringing Treasure out of an Iron Chest by a good Law and plowing the Seas by long and dangerous Voyages only the advantage seems greater by getting it from an Enemy at home than a Friend abroad But undoubted it is that the Kingdom is as much increased in its Common Stock as is brought out from the Mony'd Men it would exceed the limits of a Letter to evince what I am morally sure of that the Pole and Land-taxes passed this last Session has actually brought into the bank of Trade more ready Mony than came into thâ— Kingdom during the late Kings unhappy Reign and 't is a vulgar error to believe that Tâ—xes even to the meanesâ— Man is a Charge for that his Mite is with increase return'd by the expence of that which would never have seen day but by the force of a Law so that publick Taxes expended in our own Country may be accounted the poor and the Mâ—chanick's bank by which they are employed and maintained and as the meaner Sort have advantage by Taxes so have they of better quality the Land-Lord has his Rent the better paid by the quick returns of Mony the Merchants and other Traders find it in their payments and receipts the Country Farmer in the sale of his Corn and Cattle for this is certain that most Mens expence either in Cloaths or Food is according to their Mony or Fortune not Appetite or Vanity many Men content or rather confine themselves to a Threepenny Ordinary that would spend Twelve Pence if they had it So that after all the noise and clamour that is made in the Kingdom inveighing literally against the heavy Taxes which are on the Subject this unreasonable declaiming is made for them that no Man loves the griping Misers that hoord up Mony for he indeed seems only aggrieved that pays out to support Trade in which he never had the Heart to do good and even this Man would be a gainer too by Taxes if he were not separate from humane Society and trusted neither God nor Man whatever he has to do in the World is to see that he runs no hazard in it and whoever he deals with must be sure to him though he cannot be so to himself And besides this extream Earth-worm that hoords there is another Seâ— of Men that do little good in the Commonwealth and that is such as have more Mony by them than they can employ and perhaps would gladly put it out to Interest but cannot These are less faulty than the former yet should be obliged to do some good with their Treasures and the best way seems to lay a round Tax upon that Mony 'T is with reason believed that there is now ten times the proportion of Mony in the Kingdom as was in the Reign of King Iames the First yet not more stirring in the Kingdom but what is brought out by Customes and Duties then would it not be as beneficial to Trade by Taxes upon the Misers and Hoorders of Mony before-mentioned to fetch it out from them as with Sâ—ips to get it from Foriegners we have rich Mines at home that may keep us in full Trade these Ten Years if we had none abroad and nothing but such impositions as may supply the want of Trade can keep our Artizans and Manufactories together Thus I have huddl'd together a mixt Discourse which I â—ear may be troublesome to collect and shape for your apprehension but your greater judgment will unite its incongruities I can only justifie the matter to be in the main of it Collections from the practice and usage of other places for what relates to this Nation you are a better Iudge than I am who am guided by the practice of Trade and that is I doubt too often exploded by Ministers of State I confess the Fatigues of Government are above the Conduct of a Mercantine head and therefore I acquiesce without much enquiry in to them only sit often down with doubtful conjectures of the issue of our present Affairs I mean not of the present distractions which an inconsiderable number of Mal contents fling among us whose profession more immediately obliges them to the Characters of Peace-makers than it does other Christians these will cease with the Romish Interest that masks it self under them but that which I fear is a distraction of the Trades Manufactories and Industry of the Nation because I see none concerned for it The Tumour of the times looks more like the risâ—ing of a Camp than improvement of Trade and Commerce most Men in Court and City pursuing employments Civil or Military which I take to be an ill Omen and doubly to be blamed First For Men of Fortune and Employment in Trade to take away that which should be bread for the decay'd Man And then Secondly It is mischievous to the Commonwealth to have Men that can employ themselves in it to be taken off from promoting the publick in their proper Station Having thus run through the Nature and Vse of Taxes with the reasons that seem perswasive as to the great help they are to the support of this
Kingdom you may perhaps expect I should say something of the way how Taxes may be most beneficially and easily layn but in that I am barâ—'d by some impertinent pens who are every day printing their Follies to which is added an unaccountable boldness not to say more by their designing to direct the Great Council of the Nation I could name several that have taken pains in this matter but omitting others I cannot but name a Paper I saw the other day Entituled Proposals humbly offered to the Consideration of this present Parliament being a soft and easie way for raising of Mony in order to the prepetual maintaining and defending of this Kingdom The Author there tells you how the Nation shall be supported by a Miracle and if it were only so I might not think it impossible but as our Faith must be above reason yet not against it so I think are miracles but perhaps that Gentleman has another fund for his Invention out of the Turks Opinion That Lunaticks and Idiots are inspired and such may be thought so that propose to break the most ancient Tenure of England and to raise up a Treasure which to use his own words No body ever thought of before a Stock of honesty to pay Fleets and Armies he 's only short in not proposing a way how to make that Treasure Sailable for he that has it will not part with it and they who have it not are seldom in love with it nor will take it in payment without the Gentleman's token that found out this unknown Treasure I beg pardon for this Digression which I make only to shew the cause why I am loth to crowd in among the Politicks as he that gives this advice to the Parliament often mentions But though I dare not presume to direct the best and most proâ—itable way of Taxes yet I will here name such as I think are not the most desireable and then mention such as in other parts of the World are thought most agreeable For such as I take to be uneasie to the People and not most profitable to the State are First Those that are levied on the Subject by way of Fees in Offices This that in its original was either to be a profit to the Crown in bringing in Money to the King's Exchequer or an ease to the Crown in saving the Charge of Salleries for Officers about the Law c. is now become neither Perhaps if an Estimate was made there would be â—ound some Millions Sterling raised in this Kingdom on Offices of which there comes not the Thousandth part into the King's Treasury nor that which is more strange not a Penny saved of the King's Charge in maintaining those Officers Some have thousands a year in Fees and Perquisites that yet have a large Sallary from the King Others have Offices whose Fees when first establisht would but afford an honest Livelihood to the Officer that oâ—â—ficiated but in process of time 't is advanced to ten times that value and now is managed by a Deputy perhaps for less than a twentieth part of the profit of the Office This seems a grievous Tax and would be thought so if appropriated to any particular use of the Crown As for example If the Parliament should give a certain Tax to the King for maintaining a War with France and this Tax contrary to expectation amounted to five times the Charge of that War would it be thought reasonable for the King to demand a farther Supply from the People Or rather Would it not be thought equal to ease the Subject of so much of that Tax as is surplus to the Charge The Case seems Parallel in Offices and if enquired into there may be thought almost enough there to save the Kingdom from other Taxes but I would not be understood to invade any Mans Property The wisdom of the Nation might find Expedients to do a general Good without a particular injury to any man Secondly Poll Money seems an unequal and unprofitable Tax unequal if it be by a general way all Heads to pay alike the Cobler with the Lord and unprofitable if it be by distinction of Qualities for that it gives great opportunity of Frauds in Collection and not without some in point of Estate and Quality broken men thinking it and too often affecting a Credit by being returned in the Poll-book of that value which in truth they may not be Thirdly Such as are raised by Benevolence are the worst of Taxes and this of Free Gift is of double consideration First as it is from the Subjâ—ct to the Prince and then as it is from the People one to another Benevolence from the Subject to the Prince is dangerous in that it brings men under discrimination he that gives not largely perhaps beyond his ability will be looked upon as dissâ—ffâ—cted And such is the unlimitedness of this way of taxing that Men have no Rule whereby they may be safe but shall it may be be compared to Men of twice their Estates or that which is worse with Sycophants Fools of the times who are extravagant in their Contributions to that Government which refunds them equally to their Service That of Benevolence one to the other is a frequent Tax in the Kingdom and in my opinion one of the greatest Mistakes in our Government There is nothing more common than this given by Authority for Losses by Five and other general Calamities I seldom see it for Losses at Sea though they are yearly much greater than those by Fire But to return this way of raising Money by Benevolence to relieve one another is a Tax on the best men and an impuâ—ity on the worst Good men are apt to commiserate the Necessities of their Neighbours when bad men too often rejoice at them and seldome give any thing to relieve them 't is God only that can regulate the Affections Man can compel the outward Conformity And there seems in nothing a greater want of the aid of Government than in this of Payments to any publick use the want of which renders honest men a Sacrifice for uncharitable Misers I have sometimes 〈◊〉 the Collection for the Poor at Church-doors no better for till all men be alike virtuâ—us o◠〈◊〉 that can be no equal Levy that leaves Men at liberty The Government are best Judges of what the Poor should receive and the Rich pay and if that were thought convenient it seems to me most equall where every one should give to the Relief of his distressed Neighbour according to his Worldly Substance not Christian Charity Fourthly Impositions upon Men for their Religion seems no good way of Taxes Indeed the truly conscientious Man will think that well bestow'd which purchases the Exercise of his Religion but that is no warrant for imposing it We may say under the Gospel that which David could not under the Lâ—w That â—e would not serve God with that which cost him nothing I so much doubt my Judgment in my