The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine.

The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine.

Table of contents

Title page

TO ALL IVDICIALL and indifferent Readers.

THE CONTENTS OR cheife heads handled in this Treatise, as the same are distributed into 12. Chapters.

THE ORDER OF Equalitie.

CHAP. 1. Of the Signification and sundrie Acceptions of the word Equalitie.

Chap. 2. Of the Excellencie of Equalitie.

Chap. 3. Of the Generalitie of Equalitie.

Chap. 4. Of the Necessitie of Equalite.

Chap. 5. What equalitie is.

Chap. 6. 1. What Charge signifieth. 2. howe Charges ought to be necessarie. 3. What Charge is necessarie.

Chap. 7. 1. What is meant by Imposition of Charge. 2. Howe Charges imposed differ from others.

Chap. 8. 1. Of Equall proportion. 2. howe many waies it is to be taken. 3. that euery one is to be taxed in some equality to his ability.

Chap. 9. That euery man is to be taxed equallie in some comparatiue and proportionale sort agreeable to the generall traxation of others.

Chap. 10. That euery one is to be charged respectiuely according to the Qualitie of the Sessement, whether it be in lands or goods.

Chap. 11. The probable causes and coniectures why men are so vnequally taxed in common Impositions and charges, repugnant to generall proportions.

Chap. 12. What persons are liable and ought to be taxed towards common Impositions and Charges.

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THE ORDER OF EQƲALITIE. Contriued and diuulged as a generall Directorie for common Sessements. Seruing for the indifferent defraying, taxing, and rating of common Impositions and charges, lyable to Citties, Townes, or Villages, that they may be done in some equall and proportionable Order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine. 1. CORINTH. 14. 40. ‘Let all things be done honestly and by order.’

HINC . LVCEM . ET . POCVLA . SACRA

ALMA MATER CANTA BRIGIA

PRINTED BY IOHN LEGAT, PRINTER TO the Vniversitie of Cambridge, 1604. And are to be sold at the signe of the Crowne in Pauls Churchyard by Simon Waterson.

TO ALL IVDICIALL and indifferent Readers.

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IT was no meruaile that the heathen man Xenophon willed euerie one aequalitatem colere, to honour equalitie, seeing it serueth so much to the commending of a ciuill life, to the managing of common affaires, to the conseruing of popular vnitie, which is so excellent in comparison, so generall in comprehension, so necessarie in all actions, that no Common wealth can doe well without it: yet such is the error of this age, that more are readie to confesse then to expresse this equalitie in any of their actions.

There is no common weale can flourish without imposition of charges: for they are as necessarie, saith Plato, as arteries or sinewes to the bodie, but inequalitie in the sessing and rating of these charges is but an enemie to a Commonwealth: for they are as ill as prickes or thornes to the bodie, euerie one is willing to beare charge respectiuely to his portion, but who can indure to be surcharged in no equall proportion to others? there is a fit instance in one Aemilius appliable to this purpose; who beeing complained of vnto Tyberius Caesar for vnequall taxations he imposed vpon the people, T. Caesar returned this answer, Se tondere velle suas oues non deglubere, that he would haue him to sheare his sheepe, but not to flea them. Bruson: this saying is worthy to be obserued of all sessors, to deale indifferently without extremitie, and equally without partialitie in common wealth cases: seeing vnequall rates vnder the title of vnrighteousnesse is said to be abhomination, as well as vniust weights and measures, Deut. 25. 16.

As sinne is aggrauated by circumstances, so is that iniquitie of inequalitie: for to deale vnequally in priuate callings, is not tollerable, but to vse inequalitie in publike cases is farre more detestable, because the iniurie is more generall, as the Schoolemen say, quanto iniquitas in plures extenditur tanto grauius peccat, the sinne is the greater the more it is extended and dispersed: and therefore such as are taken therein tardie, ipso facto, in the deede doing, or, as the Civilians tearme it, in flagr [...]nti crimine, in the apparent fault, are to be punished exempli causa, if it were but for example sake, that i [...] might restraine the rest, according to the old Canon, Vt vnius poena [Page] metus fit multorum, That the punishment of one might be a terror to many; and to this ende S. Paul saith, Them that sinne rebuke openly, that the rest also may feare, 1. Tim. 4. 20. for amongst many sinners some must be made examples.

There is no man doubtes but that inequalitie hath some intercourse and continuall current in common sessments, some that cannot see into it, suffer it, others that are fauoured in it, wincke at it, those that are wronged in it, murmure at it, howsoeuer it be, they must with patience take this pill of Virgill omnis fortuna superanda ferendo, learne to suffer that they cannot remedie. For this cause hauing some obiectes of inequalities offered to my eyes, I could not forbeare my pen without impietie, considering that mellifluous Father saith, est consentire silere cum arguere possis, to be secret where one may say something is a sinne in consent, and to conceale veritie est aurum sepelire is no better then to burie gould, as Enagrius saith.

I spleane no mans person but his vnequall proceedings, I inuey not against common impositions and charges, but against vnequall proportion in the taxing, I ayme not at any one man; because I speaks generally to all, and it is a principle in all artes, He that speakes generallie speakes to none▪ when Dauid heard the generall report of the parable; the delinquent (saith he) shall die the death; he litle thought it concerned himselfe, vntill Nathan told him he was the man. When Iudah heard the common clamor against Thamar; let her be burnt, saith he, he did not suspect himselfe to be criminall, vntill Thamar shewed him his ring, his cloke and his staffe. Gen. 38. so by these examples we may perceiue, that generall speeches can detect none vnlesse he be named, though they may touch any if they be tainted with guilt.

Such as be galled may take reformation by this and conceale it: for I cannot saie he is the man; such as be not guiltie may take information by this, to continue so; for it is rare to see such a man, notwithstanding it is pittie that so common an euill as inequalitie which by custome is made no sinne▪ should be test vp and downe from one to an other like a tennys ball, and passe without any check or reproofe: the fowles of the aire will bewray. Eccles. 10. 20. the stones in the wall will crie out. Haba. 2. 11. nay the very dumb beast will speake rather then sinne should passe vnreprooued. 2. Pet. 2. 16.

The greatest workes are sometime wrought by the weakest instruments, [Page] as Goliah was slaine by à litle stone with á slinge, when no cumbatant durst incounter with him, and as the Elephant is said to be afrighted at the grunting of à pigge, so men may sometime be terrified and reclamed by mere trifles, and made true penitentes by the dash of à penne, as Peter was stroke with sorrowe at the crowing of the cocke.

I desire nothing but that my penne may be as à pricke to the hartes of the guiltie to see their faults, and that my praier may be as à meane to haue their hartes opēed with Lydia to amend their faults: so God shall be much glorified by their conuersion, the Agents more esteemed by their actions, and the Author well satisfied for his paines.

C. Gibbon.

THE CONTENTS OR cheife heads handled in this Treatise, as the same are distributed into 12. Chapters.

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1 Of the signification and sundrie acceptions of the word Equalitie.

2 Of the excellencie of equalitie.

3 Of the generalitie of equalitie.

4 Of the necessitie of equalitie.

5 What equalitie is, as it extendeth to common impositions and charges.

6 What charge signifieth, that they must be necessarie, with description of such necessarie charges.

7 What is meant by imposition of charge, and wherein they differ from voluntarie charges.

8 Of equall proportion, how it is to be taken, properly, comparatiuely, and respectiuely, and that euerie one is to be rated properly in some equalitie to his abilitie, according to nationall customes.

9 That euery one is to be taxed comparatiuely in some equall proportion agreeable to generall taxations.

10 That euery one is to be charged respectiuely, according to the qualitie of the sessement, whether it be lands or goods.

11 The probable causes and coniectures why men are so vnequally rated in common impositions and charges repugnant to generall proportions.

12 What persons are lyable and ought to be taxed towards common impositions and charges.

THE ORDER OF Equalitie.

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CHAP. 1.
Of the Signification and sundrie Acceptions of the word Equalitie.

EQVALL is not vnfitly deriued of aequus right or iust, to signifie that there can be no equitie without equalitie, in this sense it is taken in the scripture, doe that which is iust and equall Collos. 4. 1. which wordes are but voces cōuertibiles: for the copulatiue (and) doth shew that they accord in sense though they differ in sound, and that like relatiues one cannot be well without an other.

To be equall, doth import asmuch as to be euen, it is so accepted in Gen. 44. 18. where Iudah perceiuing the dignitie & deportment of his brother Ioseph, said by way of insinuation to him, thou art euen as Pharaoh, intending thereby that he was equall in authoritie to him, as it is well quoted in the marginall note thereupon.

It is common amongst the Latines as they terme it euphoniae gratia for the better sound to contract two wordes into one, as for equall qualitie, to saie aequalitas, and for equall abilitie to saie aequabilitas, which wordes although they be confounded in our common speech and are taken promiscuè one for an other, yet they somewhat dissent in signification.

Equalitie is so called of aequali qualitate of equall qualitie; because it hath speciall reference to qualities and conditions, and therefore the word is taken sometime for vnitie, sometime for paritie or likenes.

Equalitie is taken for vnitie, when many are of one mutuall consent, they are said to be Monanthropos, one man, as it was said of the Israelites in Iudg. 20. 10. they were knit together as one man, & so in affections, when many are of mutuall mindes [Page] they are said to be vnaenimi, knit together in one minde as the Apostle phraiseth it. 1. Cor. 1. 10. according to that which is said of the beleeuing companie in the Acts. 4. 32. they were of one heart and of one soule.

Equalitie is sometime taken for à paritie or likenes: when the Apostle would haue vs to be equally affected, he willeth vs to be like minded one to another. Rom. 15. 5. & not to beare the proud mind of the insulting Pharise to saie, I am not like others, or the ambitious mind of Pompey to admit none to be his equall, but as we are taught to make our selues equall to them of the lower sort, Rom. 12. 16. (not in titles and degrees as some vrge equalitie, or in possessions or goodes as many pretend community where God hath put à difference) but in lowlines of mind, as one commentes vpon that place, by imitating him which saith, learne of me I am meeke and lowly: Math. 11. 29.

Equabilitie is so called of aequali habilitate, of equall abilitie; because it doth most properly extend to Abilities by the naturall etymologie of the word.

What Ability & Non-abilitie is in our common lawes, I will omit, but in the scriptures it is most commonly takē for à temporall state of liuing, to signifie that as there ought to be an vnity in profession, an vnanimitie in affection, a sympathy in affliction, so there ought to be an equalitie in outward affaires, that where mē are of equabilitie or equall value in abilitie, they should be equiualent in all good actions; both by the prescript rule of God. Let euery one minister according to his abilitie. 1. Pet 4. 11. and by president in the godly, we according to our abilities doe. Neh. 5. 8.

Thus in some transparent sort I haue giuen some light and introduction to the matter: for by the sundry acceptions of the word you may see that to be euen, all one, equall, & like, are but synonomies or wordes of like sense and signification, and by the deriuation of the word you may perceiue the signification of the subiect: for as in the beginning Adam gaue names agreeable to the nature of euery creature, so in the first inuention of wordes Etymologicians gaue denomination according to the significatiō of euery word, which might be deriued from some language by exquisite linguistes, although now where we want [Page] reason to deriue a word, we are inforced to call it primitiue.

For as much as this is no probleme or disputable question to controuert, before I enter into the definition and diuision of this subiect, I will first (omitting the order of disputants) illustrate and set forth the excellencie, generalitie, and necessitie thereof, that it may appeare to be a fit argument for this age, as an instigation to mooue euery one to make more care and conscience of equalitie in all their actions.

Chap. 2.
Of the Excellencie of Equalitie.

TO beginne with him, who gaue beginning to all, and yet is without beginning himselfe, if we enter into that metaphysicall and diuine misterie of the Deitie, there appeares to be an apparent vnion of equalitie: for though there be a trinitie in persōs, there is an vnitie and equalitie in godhead, although the father is said to be greater, Ioh. 14. 28. then the sonne, as he was man.

In the first creation of man, he was a kind of Microcosme or little world, not because he is circular or sphericall, as the Philosophers hold, but for that there was some likenesse and similitude of the Creator resplendent in the creature, for it is said, Let vs make man to our owne image and likenesse: behold (saith god) the man is become as one of vs, Gen. 3. 22. Yet none must hereby thinke himselfe equall to God as Tyrus did, Ezech. 28. 6. least he become a beast, as Nabuchadnezzar was: for God can indure no equall vpon earth, To whome will you compare or make me equall? saith God, Isaiah, 46. 5.

In the Redemption of mankind, he which was deified and equall with God, did vouchsafe to be homified, by assuming vpon him, the very flesh and forme of man, by participating with man in eating, drinking, sleeping, talking, walking, beeing passible as man, in hungring, thirsting, watching, weeping; in a word, he was equall to man in all things sauing sinne, as Ioseph was to Pharaoh, sauing the scepter.

In the dignifying of man, God did not onely impart to him his owne image in puritie of minde, and impose humane shape [Page] in habite of his person, but he doeth further grace and adorne him with his owne equall titles, by tearming of him a God, est animata imago Dei, as one saith, he is the liuely image of God: for as Lactantius saith, though he be but a man before God, yet he is a God amongest men: it was this that made the Egyptians affirme that man was a terrestriall God; but yet least he should haue too sublimious a conceit of his singularitie, it is not amisse to remember what the Cynicall person said to Alexander, though he were a God vpon earth, yet he was but a God of earth; and as the Phoenix beeing bred of ashes doth burne to ashes, so he beeing made of earth must yeild to earth.

In the Dissolution of man, god doeth still grace him with his small glorie: for if he dieth well, he will deuide his glorie to him: Haman thought it was the greatest honour to man in this life, to haue the kings royall apparrell put vpon him; to ride vpon his owne horse, and to haue his crowne set vpon his head, Ester, 6. 8. then howe great glorie is it to man in the life to come, to be made like him that is most glorious? 1. Ioh. 3. 2. to sit vpon the throne with him that shall iudge vs? Apoc. 3. 21. & to be partaker both of a crowne and a kingdome?

In the taking of Eue from Adam there is shewed a coequalitie betweene man and woman; for they were equall euery way vntill the sinne made man her superiour, and therefore subiection was one part of her punishment, as may appeare in Gen. 3. 16.

In the estates of men although they be different in respect of prosperitie and pouertie, yet God hath shewed therein an excellent patterne of parilitie: for if he had made all rich, one would not care for another▪ if all poore, one could not helpe another; so that rich and poore haue neede one of another, 2. Cor. 8. 14.

In the Regiment of a common wealth, God hath ordained equalitie amongst many vnequalls: for if all were Rulers, then it were monstrous, for one head is enough for one bodie, as one sunne is sufficient for the whole world. If there were no ruler, then were it confused, as it is said of the Israelites when they were without a King, euery man did that which was good in his owne eies, Iudg. 17. 6. for in extremities it is better to haue a tyrant (as the heathen man saith) then no ruler: and therefore [Page] for one to Rule and the rest to obey is the onely square of equalitie.

What should I speake more of equalitie? seeing it is of such excellencie that the very Ethnickes did honour equalitie, because it doeth combine the good with the good, saith Xenophon, and doth conserue cities in tranquilitie, saith Aristotle, 2. polit. whereas inequalitie is said to be seditionis seminarium, the verie seed of sedition, as Plutarke tearms it. To end all with this epiphonema, seeing equalitie is deitatis Idea, the expresse Idea of the indiuisible Deitie in heauen, and vnitatis causa, the instrumentall cause of vniuersall vnitie vpon earth, what is of greater excellencie then equalitie?

Chap. 3.
Of the Generalitie of Equalitie.

IN the olde lawe Lex talionis was ordained to no other ende, but that an euill action might haue an equall punishment, as an eie for an eie, a tooth for a tooth, life for life; the validitie of which lawe is in some cases yet recent amongst vs: for by our positiue lawe, he that of malice prepensed taketh away another mans life, looseth his owne life.

It is commonly seene in this life that where the parents care not howe they gather their goods togither with the rake, the children care not howe they cast them abroad with the forke, so that olde saying is iustly verified, goods euill gotten are euill spent. Hemingius reports a thing of his owne experience, of one that was capax, rapax, and tenax in getting of his goods by oppression, he afterward left them to his children, who plaid the prodigal sonnes, and went vp and downe a begging: so true it is, ex male quaesitis non gaudet tertius haeres, that the third heire shall neuer come to inioy them▪ Such therefore as by extorting and griping make a gaine, should doe well to remember non male lucreris, mala lucra aequalia damna, that their euill lucre will haue equall losse, sometime or other.

It is a generall note in the scriptures, that malum culpae and malum poenae haue commonly concourse togither in some equall proportion betweene the malefactor and the misdeede, [Page] according to that olde verse, Qualia vir faciet tali quoque fine peribit, that which a man practiseth to others, he shall perish by himselfe; whereof there are many examples in the scriptures. Pharaoh caused the children to be cast into the riuer, he himselfe was ouercome in the red sea. Haman made a gallowes to hang Mordecai, he himselfe was hanged on the same gallowes: the Rulers caused Daniel to be cast into the denne of Lyons, they themselues were deuoured with the Lyons. Adoni-bezek did cut of the thumbs and the feete of seauentie Kings, he himselfe had his thumbes and feete cut off by others, Iudg. 1. 6. The prodigall sonne because he liued in filthinesse like a swine, he did afterward eate huskes with the swine.

It is the iudgment of the Almightie in the life to come, to inflict equall punishment according to the qualitie of the delinquent, and that may be probably collected out of Esay, 26. 17. where it is said, Iudgement will I lay to the Rule, and righteousnes to the Ballance. By the Rule is vnderstood the euen measure that shall be betweene the partie and the punishment: and by the Ballance is signified, the equal weight that shall be betweene the torment and the sinner, according to that saying in the Apocalyps, 18. 7. For as much as shee (meaning the Babylonian whore) hath glorified her selfe, and liued in pleasure, so much giue her torment and sorrowe. We read that Diues because he would not giue Lazarus a crumme of bread to quench his hunger vpon earth, he himselfe could not haue a droppe of water to coole his tongue in hell.

To come to a more generall and vniuersall instance of equalitie, though Pompey would suffer none to be his superior amongest men, though Tyrus affirmed that he was a God, Ezech. 28. 2. though Nabuchadnezzar exalted himselfe aboue God, though Kings are as gods vpon earth; yet howesoeuer men differ in humors and affections, or in degrees or dignities in this world, if they come to this memento, to consider in man, that his creation is of earth, his dissolution is to earth, his resurrection is from earth; may not euery one say, he is conceiued in sinne with Dauid? he is a miserable sinner with the Publican? he is the greatest sinner with Paul? 1. Tim. 1. 15. Is not God father to vs all by faith? Sauiour to vs all by grace? then what doth this intimate vnto vs all, but a generall Equalitie in [Page] state and condition.

When we shall all be arraigned before that great Iudge of that high Star-chamber in heauen, when the tares must be taken from the wheat, and the goates seperated from the sheepe, and this generall Eccho shall sound in the eares of al Ite, Ʋenite, what other difference shall be there then this? such as haue wrought in the vineyard shall haue all one price, and such as haue no oyle in their lampes shall haue all one punishment, that is such as haue done well shall be coheires in heauen, and such as haue done ill shall be copartners in hell, whether they be Emperous, kinges, keysers, beggers, without exception of any: for God will deale equally without respect of persons.

The generality of equality is so copious that they are not to be contained in a nut shell like Homers Iliades, but they would rather require a large Tome then a short Tractat: I will therefore refer you to the particulers in the next chapter for further illustration hereof.

Chap. 4.
Of the Necessitie of Equalite.

IN naturall causes, by the opinion of Naturalists, if all partes & members of the bodie be not proportionable and equall, there cannot be that perfect Symmetry which is required in nature, and therefore such as be of goodly partes and lyneamentes of body doe carrie a king of encomion in the scriptures: it is said of Saul, that he was a goodly yong man, 1. Sam. 9. 2. and of Dauid, that he was a comlie person 1. Sam. 16. 18, and of Christ, that he was of a meane composition and stature, as Publius Lentulus reporteth: the poet giueth a reason hereof, gratior est pulchro veniens è corpore virtus, those gifts are more gracious that proceede from a comly person: for oftentimes a deformed bodie doth argue a deformed mind, and therefore Aristotle in his booke of gouernmēt would haue cōly mē called to office & not mishapē & deformed; for which cause such as had a blēish might not ēter the order of preisthood [Page] by the old lawe. And by the ciuill lawe this composition and habitude of bodie is so estimable, that it alloweth the sonne an action of the cause against him that shall deface the portract of his father.

In the constitution and state of mans bodie good proportion and equalitie of humors and qualities causeth health, and therefore health is defined by the philosphers to be nothing els but a well proportioned vnion of many humors together: for where one qualitie and humor doth exceede another, they are the very symptoms of some naturall defect by iudgment of physitions.

In Aeconomicall matters if that cōiugiall bond betweene man and woman be not equall, the coniunction is inconuenient: if parties dissent in religion, then will follow prophanes of life: as Salomon was drawne to Idolatrie by marrying of strange women: and therefore the Apostle saith, be not vnequally yoked, 2. Cor. 6. 14.

If they differ in lynage, then there will be vpbrayding by birth: it was this that made Dauid say, seeme [...] it a light thing to marry a kings daughter, seeing I am a poore man and of small reputation. 1. Sam. 18. 23, therefore Plutarke saith, marry a wife of thine owne degree.

If they disagree in conditions and manners, then will be nothing but contentions and malice: hereof one saith there is ill agreement in that house in qua gallina eantat, gallus tacet: where the hen doth crowe, and the cocke holds his peace, alluding to that saying in the prouerbs. 27. a continuall dropping in the day of rayne and a contentious woman are alike.

If they vary much in yeares then their braynes will be busied with ielousie and they shall be constrained to exclame with Terence O me miserum duxi vxorem that he was miserable by marrying a wife: for age and youth are as repugnant in qualitie as frost & fyre.

So that from hence euery one may learne to make equall election in nuptials, & to indeuour to match with a meete wife, as God made Adam a meete helper: for as bordes if they be not euen ioyned can neuer hold: so men and women if they be not equally ioyned can neuer agree, and therefore remember that poeticall verse of Ouid Siqua voles aptè nubere, nube pari, if [Page] thou willt fitly marrie, marrie thy equall.

In Families where there is no equality vsed by masters to seruants, there is meere tyranny: hereof it is said, giue to your seruants that which is iust and equall. Col. 4. 1. that is aequabilitatem legis analogicè as Aristotle termeth it: it is not so to be interpreted that masters should make themselues equall to their seruants in condition and degree, but sub hoc nomine, as Marlorat noteth, is vnderstood the humanity, clemency, and gentle intreating masters ought, to vse, without too much rigor: Leu. 25. 43. for albeit they are masters amongest men, yet they are but seruants before God, who seeth the dooings of all, because he is cheife master of all: and earthly masters can in nothing more liuelie represent their heauenly master, then in shewing of mercy.

In politicall causes, in all contractes, if there be not some analogie and equall proportion in the price betweene the venditor and the emptor, it is no better then oppression, therefore Abraham when he should purchase the field of Ephron gaue him the value of it; Gen. 23. 13. and Melancthō saith ex naturali aequalitate nemo locupletetur cum alterius iniuria, euen frō natural equalitie or iustice there is no reason why one man should inrich himselfe by hindering of an other: Mel. in lib. definit. appellat.

In partition of possessions there is meere iniury without equality, and therefore the ordinance of lottes were vsed to that end in causes ciuill and diuisorie: and it was this that made the copartener come to Christ to haue him deuide the inheritance betweene the two brethren, for no other end, but that the partition might be equall: as Bullinger obserueth in his Decades: or ad iustam patrimonij diuisionem for a iust diuision, as Aretius interpreteth that place in Luke. 12. 13.

In buying and selling, if the weights and measures be not iust and equall, it is abhominable before God Deut; 25. & punishable by the lawes of men: for as Chytraeus saith aequalitas precij & mercis seruanda est equalitie must be vsed aswell in the price as the ware, least it be said of such as the prophet reporteth; there is like buyer and like sellar▪ Esa. 24. 2.

In Military affaires, where the aduersaries be not equall, the conflict is dangerous: when Ioshua sent thirty thousand men [Page] to incounter with the Citizens of Ai, the Citie was soone sacked, because the enemies were not equall.

In Duell, where combatantes be not equall, the inconuenience is great: what was Dauid to deale with Goliah, if God had not assisted him? ne Hercules cōtra duos: he must be a strong man that is able to withstand two.

In Spirituall warfare, where the enemies exceede, how doe they insult ouer the spirit? in what case was Iob, when he saith, he was assaulted with whole armies of sorrowes? Iob. 10. 17.

In Musick, where there is no equall proportion of soundes there can be no perfect symphonie.

In Arithmeticke, without the vse of equall nombers there can be no exact computation.

In Architecture, where there is no equall proportion in the worke, it can be no exquisite building.

Doe we not see by experience, that in Ʋegetatiue creatures, where trees are vnequally planted in the orchyard, they neuer prosper well? that in Sensitiue creatures, where oxen are vnequally yoked in the plough, they neuer draw well? that in Senseles creatures, where stones are vnequally laid in masonrie, they neuer couch well? then much lesse among rationall creatures can there be any concordance without the vse of equalitie. To conclude, let this suffice, that all lawes, all creatures in their kind, yea all artes and sciences for the most part are ordained and doe aime at this ende, to reduce thinges to a generall vniformitie and equalitie.

Chap. 5.
What equalitie is.

IF I should discourse of Equalitie according to the curious definitions and diuisions of philosophers, as they controuert their aequaliae and inaequalia in logicall manner, it were tedious and friuolous; seeing my purpose is summarily to intreat only of that equalitie which tendeth to the taxing and rating of common impositions & charges lyable to Cities. Townes, Villages: &c. because this may conuict the conscience of such as vse no equalitie at all in these actions.

[Page] Equalitie (thus considered) is nothing els but a Necessarie Charge imposed in some equall proportion vpon euery one respectiuely.

In this definition or rather description we may obserue 4. things concurring in the words.

1. The Charge

2. The Imposition

3. The Proportion

4. The Collection

that it be

Necessary

Lawfull

Equall

Generall

must haue reference to

the Cause

Authoritie.

Abilities.

Persons.

Chap. 6.
1. What Charge signifieth. 2. howe Charges ought to be necessarie. 3. What Charge is necessarie.

CHarge may be said to be a departing from something to the benefit or vse of others from the dominion of the owener; and this may be done either as the Lawyers say, in pecunijs numeratis, in ready money; or as the Schoolemen say, pecunia mensurabile, of that which may be valued for money.

This Charge is according to the occasion said to be impensae mitior aut acerbior, lesser or greater: it is called a charge of onus which commeth of ones an asse, to signifie that heauie burdens are fit for the asse, but necessarie burdens are fit for men: and therefore heauie burdens are condemned in the scriptures. You lay heauie burdens, Matth. 23. 4.

As there is a logicall necessitie in the precepts of Art▪ a physicall necessitie in the order of nature, so there is a politicall necessitie in disbursing of charges; to worke vpon the Sabboth if it be necessarie it is tollerable, to giue almes where it is necessarie, it is charitable; and so to pay charges if they be necessarie, it is profitable, which the heathen man obserueth when he said, emas non quod opus est, sed quod necesse, Seneca, lib. 14. Epist. 34. he would haue vs to lay out money, not for all things we need, but for those which are most needefull and necessarie.

Charges ought to be necessarie for these reasons: It is farre more difficult, capere quàm fundere, to get goods, then to giue them away, as the Philosopher saith, and therefore it is no lesse [Page] discretion quā querere partae tueri, after they be once gotten, to be carefull in the disposing of them, as the Poet saith: so true is it that Tacitus saith, Many knowe howe to dispend, but not to dispose. Tacit. lib. 1. hist.

The wiseman saith, the Riches of the godly are pretious, Prou. 12. 17. and therefore as we will not vse a pearle like a pebble, so we must regard howe we impart our riches, seeing they are so pretious, euen as Naboth was loath to depart with his patrimonie, & we must not abuse them with the prodigall sonne, but vse them as Gods blessings in all necessarie occasions.

When the generall Auditor of the whole world shall take a computation of all his stewards howe they haue bestowed his goods (for the gold is mine saith he, Hag. 2. 9.) this will be a lawfull discharge for such as impose and pay charges, to plead they were necessarie, and that may be inferred from that saying in Math. 25. 40. For as much as ye haue done these things, come and enter, &c.

Those charges are said to be necessarie which concerne a common wealth: In the charge of a common wealth, respect must be had vnto the Prince, the Countrie, the Poore, &c.

The Prince is called Princeps quasi Principalis; because he is the principall person amongest the people, as the head is the principall part of the bodie: nowe as the head in some naturall sort prouideth for the bodie, so ought the subiects in a reciprocall sort to prouide for their prince: for he that is Princeps ought to be particeps boni; for this cause we are commanded to giue to Caesar that which is Caesars, aliud est sceptrum, aliud est plectrum; it was this made king Seleucus say, he that knew what a diademe were would not take it from the ground to set vpon his head: for a crowne is accompanied with many cares and combrances, Dauid had lesse trouble with his sheephooke, thē his scepter, and therefore euery Prince in this case may say to his subiects as Moses did, Howe can I alone beare your combrances and your charge? Deut. 1. 12. for which cause he was the first that ordained Magistrates vnder him to extenuate his troubles: and the first that inuented Tributes amongest the Israelites to support his charge, as Polidor: Virgil reporteth.

It was first called Tribute à Tribu, because it was imposed vpon all the Tribes of Israel, to signifie that all men ought to [Page] contribute to their Prince, according to that saying in Rom. 13. 5. Giue tribute to whome tribute belongeth, and therefore Subsidies and such like charges are necessarily graunted by the Commons, quasi subsidium, as a helpe to vphold their Prince, which euery one ought to beare, because he is partaker of the benefit commeth by it. Bullinger Decad. 6, praecept.

One demanding of Diogenes what countrie man he was, said, he was Ciuis mundi, a citizen of the world: Paul said he was no citizen but a soiourner in the world; yet commonly we account that our Countrie where we haue our birth, bringing vp, and abode, and therefore it is called our Nation à natu, because it is as it were natale solum, our natiue countrie: but more properly it is called our countrie à patriae, which is deriued of pater, to signifie that in both kinds our Countrie is the father and the mother of vs all. And this should make vs regard our natiue countrie, as our naturall parents. Hence it is that Pythagoras beeing asked howe he should demeane himselfe to his countrie; he answered, vt ergamatrem, as to my mother. And Phocion said that he would haue a sonne tam patriae quam patri, euery way as loyall and dutifull to his countrie as his father: the examples are infinit of such as haue lost their liues for their countrie, it was euer deemed so honourable a seruice, pro patria magnum decus est profundere vitam, saith Homer. Nowe such charges as are for the defence of our countrie, as charges of chiualrie or such like, are necessarie: for we should not inioy our liues, wiues, or liuings without them. Hereof that mellifluous Father saith, Sumptus pro militia honorabilis est, the charge for warres is honourable.

The Poore man is called Pauper, as one saith, quasi parum potens, putans, aut imperans, because he possesseth, thinketh, or commandeth little, yet pouertie is the subiect to prouoke mercie, when riches are but obiects to procure enuie: therefore one saith, Viuitur paruo bene, a man liues best of a little, if he can be content with his lotte; according to the verse, Qui placidè sortē ferre scit, ille sapit.

To be poore by Grace, diuinum est, it is heauenly, which Christ noteth in the Gospel after Matthew, 19. 29. for this voluntarie pouertie is a kinde of Martyrdome, as S. Bernard saith.

[Page] To be poore by Nature humanum est, it is incident to mankind, for all the Apostles, yea Christ himselfe was so: and therfore Seneca saith, Quemcum (que) miserum vides hominem scias, Whome thou seest to be miserable, thou maiest knowe he is a man.

To be poore by Follie belluinum est, it is bruitish, as appeares by the prodigall sonne; howesoeuer men come to pouertie, we are not to dispute, but to dispence, because ciuill humanitie (as Lactantius saith) bindes vs to doe good to a man, because he is a man, Lact. lib. 6. cap. 11. and as the moone sheweth her light shee receiueth from the sunne, so should men shewe their liberalitie of that they receiue from God: but seeing all creatures in their kinde are compassionate one to another, and all lawes in commiseration prouide for the releife of the poore; I shall not neede to vrge the necessitie of this charge by multiplicitie of arguments.

There be diuers other necessarie charges which for breuity I forbeare, but all the rest may be reduced and comprehended vnder these heads: for if the Prince be our father, the Countrie our mother, and the poore our brethren, we ought to supply their deficiencie in such sort as may designe our natures, and serue their necessities.

Chap. 7.
1. What is meant by Imposition of Charge. 2. Howe Charges imposed differ from others.

THere are many Charges necessarie which are called Voluntarie, because euery one as he hath any naturall sympathie or instigation to good, doth depart with all of benevolence or willingly, according to his free disposition, but because the great Schooleman saith, Volenti non fit iniuria, there is no wrōg done to the willing; it were impertinent to speake prolixly of these charges, the rather, because this Charge is more properly said to be exhibitio, then Impositio, a gift of good will, then a charge against will, which being left to a mans own liberty, cā not be said to be done of necessity, but willingly. Philemon. 14.

[Page] There be other charges called Compulsatorie, because they are imposed by the Magistrate of euery Citie, Towne, village, &c. which charg differeth from the former, for that is done of beneuolence, this is to be paid volens nolens, whether a man wil or nill, hereof it is called an Imposition quafi in populum impositum because it is imposed vpon the people by order of mandatum, praecept, commaundement, warrant, or otherwise; charges thus imposed are to be paid auctoritatis causa thogh there were no necessity to vrge it, as D. Chytraeus saith, for we are taught to obey the magistrate; and he that doth thus pay it non peccat, qui iniuriam patitur doth not offend. I remember a prety saying of Saint Augustine Da quod iubes & iube quod velis, seeing these doe aswell impart as impose charge, the common sort must by supposition deeme these charges to be necessary.

D. P. Martir reporteth in his cōmentary vpon the Romans that magistrats had wont to be called patres cōscripti appointed fathers, and so in many places in the scriptures they are phrased by the name of fathers, to no other end but that their denomination might giue them information velle bonum non diuellere to helpe and not hinder, but to shew themselues as louing to the people euen as fathers are to their children, hereof Xenophon saith bonus magistratus nihil a bono patre differt; a good magistrate doth litle differ from a good father; which if they doe, then will they not impose any impertinent charge, but that which is instant for the necessitie, conuenient for the persons, and expedient for the place, considering there is a father in heauen which ouerseeth and obserueth the actions of all the fathers vpon earth.

Chap. 8.
1. Of Equall proportion. 2. howe many waies it is to be taken. 3. that euery one is to be taxed in some equality to his ability.

Equall proportion is to be taken 3. waies; properly, comparatiuely, respectiuely. Properly it is that charge [Page] which is imposed vpon any according to his owne abilitie: comparatiuely is that charge laid vpon one which agreeth in some equall proportion to the generall taxation of others. Respectiuely is that charge which is exacted of any sortable to the quality of the Sessment in landes or goods.

That portion which is proper to a mans owner estate ought to be taxed in some measure equall to his estate according to the common course and custome of the country, and this is called a proportion properly, the reasons followe.

You shall reade that in cases of redemption the Priests were to proportion the prices according to the estate of the persons, as appeares in Leuit. 27. 8. where it is written. If he be poorer then thou hast esteemed him, then shall he present himselfe vnto the priest, and the priest shall value him according to his ability, nowe the priest he is called presbiter quasi praebens alijs iter of shewing others the way, and therefore his action ought to giue example to others in all charges to make an equall taxation in some proportion to the abilitie of the person.

It is noted in the people of Hierusalem that in a generall charge for the common good they did not presse themselues beyond their powers: for (say they) we according to our Abilities haue done it. Neh. 5. 8. which is a good president to be obserued of all sessors to rate men according to their abilities.

In dispencing to the poore, men are willed to minister but according to their Abilities. 1. Pet. 4. 11. so, it ought to be in al other charges: men are not to be vrged beyond their abilities: for in giuing away and in paying away there is no difference in the worke but in the will: for there is a departing from something in both, sauing one is a free cōmmutatiō, the other is a kind of coaction.

If the saddle be not set right on the horse-backe it will wring him, if the ballance be not equall in weight, it will wrong one, so if a man be not taxed equally to his portion it will iniury him, and that is against the word which saith, thou shalt not doe thy neighbour wrong Leuit. 19. 13.

Men vse to lade the Camell when he lieth downe as he may rise vp with his burden, he that will haue his beast to hold out in trauell must not ouerburden him: the like course must be taken with men, so to taxe them as they may continue in vndergoing [Page] charges, and not to make impositions become oppressions. To this purpose Bruson reporteth a matter of one Aemylius a ruler in Egipt, who beeing complained of to Tiberius Caesar by the people for oppressing them with paiments, he wrote to Aemylius se tondere velle suas oues non deglubere, that he would haue him to sheare his sheepe but not to flea them, meaning thereby that he would haue men assessed indifferently and not surcharged extreamely.

In all Taxations euery man should remember this golden rule To doe as he would be done to, that is to taxe others as he would be taxed himselfe by others, nowe as the string ouerstraind in the lute will neuer sound well, or cloth too much stretched on the tayntors will neuer weare well; so if he himselfe be taxed aboue his state he will neuer take it well: then consider what Seleucus the Emperor said, which Gualter obserueth to that ende quod tibi non vis fieri alteri ne feceris that thou wilt not haue done to thy selfe doe not to others: but as in martiall diuisions the Quartermaster sets out euery one his share according to his place and degree, so in politicall impositions the Sessor should taxe and set euery one his rate according to his state and portion.

Chap. 9.
That euery man is to be taxed equallie in some comparatiue and proportionale sort agreeable to the generall traxation of others.

THe grashopper is a burden to one, Eccles. 12. 5. when a bull was but a burden to Milo: a myte is asmuch to the widowe, as a talent was to Alexander, and therefore seeing the abilities of men are not equall, it is not ment hereby that al men should be equall in taxation, which are vnequall in estate, but that euery one may haue as indifferent valuation as another by comparing their portions together: for as the heathen man saith he is an euill man cui non satis est id quod caeteris est satis to whome that is not enough to one that is enough to others: if Esau could say I haue enough when he should take, men must [Page] not vrge more then enough when they doe taxe. Gen. 33. 9.

Where one buyeth cloth he wil looke to haue as good measure as the other, where one buyeth Iron he will looke to haue as good weight as an other: where one buyeth ware he lookes to haue as good a penny-worth as an other: and therefore why should not one man that is taxed in charges looke to be aswell vsed as an other? and if there be required such proportion in giuing that one must not be greiued when an other is eased, as Paul saith, the same reason may stand in the proportion of taxing, that one must not be racked when another is remitted, but that there must be equality in both. 2. Cor. 8. 13.

If there were a suruey of generall sessements, in some places it will appeare that there is inaequalium Catalogus a catalogue of confused inequalities: you shall find that Beniamin shall haue fiue times more to his messe; Gen. 43. 34. when Lazarus shall haue hardly a crum, Naboth with his vyneyard shall be asmuch as Naball with all his reuenues, and as in India there are antes as big as mastiues, and mise as hie as Camells, as Pomponiue Mela reportes, so in England you shall find poore-men asmuch as rich-men, and meane men asmuch as gentlemen.

All rates for the most part are either par, Suppar, or Impar, that is the lesser part are like one an other, the greater part are somewhat like others, but the most part are nothing like others: are not many worth sixe hundreth poundes taxed at xx. in terris, when an other not worth an hundred is as much, and an other of equall value is VI. in bonist is there not some worth sixe thousand poundes, set at IIII. p. when an other vnder a thousand is rated at VIII. p. and another that may dispend three thousand is but VIII. p. and yet able to buy or countermaine Twenty three pound men? what should I dilate these endles inequalities, as Protogenes knew Apelles by the draught of one line, and Hercules proportion was perceiued by the size of his foote, so you may iudge the generall by these particulars, seeing it is no more seen then the monstrous heads were of Hydra, the deformed body was of Esope, or the infamous marke was of Cayne.

Plato resembleth mans life to a chaunce at dyce, and so may our sessmentes, therefore it is growne to a prouerbe that mē are[Page]charged as the dice chance, deuce ace cannot, sise sinke will not, but quater trey he must pay: this is no matter of noueltie, but antiquitie; for it is obserued in that generall charge about Ierusalem in Nehem. 2. The poore were vnable and could doe nothing, for vltra posse, non est esse, and we can haue no more of a catte but her skinne; the best sort were vnwilling and would do nothing: so it is noted, The great men would not put their neckes to it, Nehem. 3. 5. but the middle sort they bare most of the burden, and so it is in most of these rates: as the sunne mooueth slowest when it is highest in the zodiacke, so men are euer slackest that are highest in estate: and as the lighter ballance euer mounteth hiest, so the meaner sort are commonly taxed heauiest.

This Inequalitie is meere iniquitie in the agents that impose it, and manifest iniurie to the patient that pay it, and therefore it is condemned by the example of God himselfe, and by the lawes of God and man.

Inequalitie is condemned by the example of God himselfe; for God is equall, and he deales equally with euery man, to the ende one man should deale equally by another: vt sementem feceris it a metes: for such measure as we mete shall be met to vs.

Inequalitie is by inference condemned by the word of god, in this sort if false weights and measures which are vnequall & vniust are said to be abhominable, these vnequall rates of charges cannot be tollerable: for in both there is but a defrauding of a due: and therefore it is condemned as well as the other. Deut. 25. 16.

Where many of equall state are vnequally taxed, it argueth partialitie, because there is respect of persons, tribuere aqualibus inaequalia & inaequalibus aequalia est personarum acceptio: for as D. Chytraeus vpon the Commandements saith, To giue to equall persons vnequall things, and to vnequall persons equall things is respect of persons, which is a sinne generally condemned in the lawe of God.

Inequalitie is condemned by positiue and nationall lawes, if you haue recourse to the Statute made in Anno 43. of our late soueraigne Lady of famous memorie, Queene Elizabeth, there is a clause concerning the Sessement of subsidy inserted in these words, The said Commissioners to whome it shall appertaine, shall [Page] Indifferently set, taxe, and sesse themselues, and the said Assessors. This is spoken demonstratiuely to shewe that indifferencie & not inequalitie should be vsed in all Sessements to all persons: for indifference est quasi non differens, that is, there ought to be no difference in these dealings, in regard of persons, but that euery one should haue a proportionable penniworth according to his portion as well as another.

What should I speake more of Inequalitie? doe we not see that as Cockes cannot fight well that are vnequally matched, so men can neuer agree wel that are vnequally charged▪ for wheras Equalitie is the cause of loue, and is therefore called vnitatis nutrix, the nource of vnitie; this Inequality is nothing els but the cause of discontent, and is therefore called seditionis altrix, the nource of sedition: for as wheeles going vpon vnequall ground will make a rumbling, so men pressed with vnequall rates will make a murmuring, as appeares by the labourers in the Vineyard: for if they did murmure in receiuing of money, because their wages was equall when their worke was vnequal; what will they doe in departing from money where their estates are equall, if they be vnequally taxed?

Chap. 10.
That euery one is to be charged respectiuely according to the Qualitie of the Sessement, whether it be in lands or goods.

AS euery one ought to be taxed properly according to his owne estate, comparatiuely according to generall taxations, so he must be vsed respectiuely according to the qualitie of the Sessement, whether it be in terris or bonis, or els it is no better then inequalitie.

If a leuie be made for a common charge in money, and the direction or warrant be generall to collect sixe pence in the pound as well of lands as goods without difference, this is meere iniurie; because that proportion is not obserued which aimeth at equalitie. For the Statute it selfe concerning Sessement of subsidies doth make a diaphora or distinction therein; for landes bee at foure shillings, and goods at two shillings [Page] and eight pence the pound: and therefore to make lands and goods all at one rate in other charges is repugnant to the equalitie and equitie of the lawe; aequalitas quam Magistratus statuit seruanda, which as Hemingius saith, ought to be obserued: but yet this is made but a superficiall and light matter in many places, amongest such (no doubt) as are more forward to impose then to pay charges, which that learned man D. Chytraeus noted in his time, and therefore he left this sentence to all Sessors, Quae alijs praecipis ipse facere primus videare, That which thou doest command others to doe, see that thou thy selfe first doest it: for that common wealth must needs doe well, where precepts and presidents goe togither, as Plato saith.

The rate of the Subsidie is, or ought to be, aequabilitatis Normam, the very rule of equalitie to deriue and direct all other charges by: for this cause many respect not altogether the proportion obserued in the Subsidie: but because in most places, especially in cities or great townes, collections are made commonly by the rate of the subsidie, such as are therein vnequally taxed, are made subiect to infinit inequalities and iniuries in all other charges.

In common charges to see one that is set at twentie shillings, to pay foure pence, when another of his value paieth two shillings by the rate of the subsidie; to see one that may dispend in annuall reuenews two hundred pounds, taxed at two shillings, when another that hath not the tythe of his liuing, laid as much by the rate of the subsidie; what greater inequalitie and iniury can there be, that these which disdaine to consort with the lowest in cases of countenance, should be linked with the lowest in matters of charge? so the old prouerbe is still approoued, The weakest must to the wall. For as wormes breed soonest in the softest wood, so wrongs are soonest offered to the weakest person.

These Inequalities are so apparent that in most places when a Charge is imposed, the better sort with the Constables of the towne assemble together, about the equall taxation and collection of it: if it be in Hundreds they deuide themselues into Villages: if in great towns, they deuide themselues into Wards, and so taxe men not according to the rates in the Subsidie, but in some measure according to their abilities agreeable to the [Page] generall proportion of others, which must needs be a very indifferent and discreet course for the conseruation of the people in much vnitie, where there is so great circumspection to equalitie: and sithence it is plebeiae & publica expensa, the commō charge of the vulgar sort, it is great reason they should proportion their owne rates, so the charge which is imposed be discharged, as Bullinger deliuereth in his Decades.

Chap. 11.
The probable causes and coniectures why men are so vnequally taxed in common Impositions and charges, repugnant to generall proportions.

THese vnequall proportions are committed by the Sessors, either of negligence for want of dutie, or of indiscretion for want of iudgement, or of ignorance by way of Apologie, or of wilfulnesse by way of affection.

These inequalities are committed of Negligence for want of dutie: for there are some which rate men vpon rumors and reports; nowe as it is a maxim amongest Philosophers in vniversalibus versatur dolus, so it is a principle of experience in the world, that generall relations are but common fallations. I will not say but that sometime vox vulgatis veritatis est, the vulgar voice may be verified: but yet as the Phisition in some cases saith, that Ʋrina est fallax; so in these cases I would haue men thinke that fama est mendax, rumor is but a flatuous eccho of idle tongues: and therefore Thales Milesius beeing demanded howe much trueth did differ from rumors? so much (said he) as the eies are distant from the eares, noting thereby that men ought to be oculer and not auriculer agents, if they wil know the trueth: for many are blazond to be persons of great liuing, which when they come to be founded, it appeares but a false allarum, and thus are many hindred by heare-say.

It was well said of one melius est, it is farre better to fall into the hands of the iudge, then into the mouthes of the common people: for hee will not sentence any without [Page] examination & proofe, when the other will censure euery one by rumors and reportes.

If you looke into all our statutes concerning the sesment of subsidies and taxes, there is a prouision made for the appointing of certaine persons with the Constables of euery Towne to be sessors of their neighbours, and this is done to preuent iniury by reportes that the sessors should by their owne personall inquiery take inteeligence of euery mans estate, & not rely vpon relations of others, and therefore this may be one cause why many are wronged by inequality if the sessors neglect their duties in the order of equality.

These inequalities are committed of Indiscretion for want o Iudgement: for as Seneca saith quidam homines duplo plus vident quàm alij; some men can see twice asmuch as others, & there be some as wise as Choraebus that would vndertake to tell the waues of the sea, and yet he could not nomber aboue fiue, thereof came the prouerbe stultior Choraebo. And this is sometime the ouersight of the sessors, they can prie into mens estates what they haue to liue on, but they neuer expend their charge which is to liue of them, and so they ayme at men in these matters as the blind man doth at the crowe.

The marchant recounteth his charges and detriments before he can resolue what he gaynes by his ware, the vintner defrayeth the losse of leckage before he can set downe what he saues by his wine, the husbandman respecteth the charge of fowing and reaping before he can see what he getts by his haruest, & soe sessors ought to looke into the charge of a mans familie before they can well tell howe to charge him by his ability: for as it is noted in Summa Angelica, lucrum non dicitur nisi deductis expensis, it is not properly called gaine vntill expences be deducted, so it is to be obserued in the estates of men, vnlesse there be consideration of their charge, there can be no information of their estate.

It is reported by historians, that in Florence he that was father of fiue children was exempted from all impositions; Amongest the Lacedemonians, he that was father of three children was freed from watches, he that was father of foure children, was released ab omni onere, of all charges, Amongest the Womans he that was father of three children was neuer inforced [Page] to any ambassage, if he were father to fiue children, he was freed from common charges, but if he were father of thirteene children, he might challenge immunity from all charge, as Vlpian saith.

I note these examples to this end, not that any should be priuiledged from charges which are able to pay, but that in common taxations there should be some regard of euery mans estate by his charge, and to haue the more fauour in respect of his family: as for instance where one is worth a thousand pounds and hath none but his wife and himselfe to prouide for, and being a Man yet liueth not like a man but feedeth like Diogenes with a roote, and goeth like Lazarus with a ragge, such a miser as this (if he be compared with another of equall portiō which hath seauen or eight children & maintaines his charge in some ciuill & credible sort) is to be called to quadruple charge more then the other, or else in all reason it can be no equality but iniury.

These inequalities are commonly excused by way of Apologie deduced from the example of the labourers in the Vyneyard, who beeing male-content because they had equall pay for vnequall paines, the master reprooued them and said, Is thy eye euill because mine is good? Vnder this pretext many doe apologize inequalitie.

When any complaine and pleade for equall ease of charge aswell as others, what is that to you (say they) doe you enuy an others good seeing you are taxed but according to your worth, are you any way wronged? Maledicta glossa quae corrumpit textum as one saith; it is a cursed glosse that mars the text, and this is nothing but a retrouerting of the text for a mans owne turne as the deuill did wrest the scriptures to supply his purpose: for first it is not fit to mixe spirituall and temporall matters in one sence, no more then it was allowed in the ould lawe to weare lynsey wolsey both in one garment: secondly, it was lawfull for the master of the vyneyarde to dispose his owne goodes at his pleasure, but it is not lawfull for a sessor to vse reipublice bonis at his pleasure: and although the master did them no iniury, because he compounded for equall salarie, yet these are offered wrong which are vsed without equalitie according to generall proportions, as in the 9. chapter appeareth very pregnantly.

[Page] These inequalities are for the most part lead by swaie of affection, either in loue or hatred, fauour or displeasure: for in these cases, as one saith, voluntas & amicum & inimicum fait, it is the will that doth make equality and inequalitie: for if men were all beloued a like then should they be charged alike respecting their portions, but whether they be loued or hated in these generall actions of inequalitie, the Poets wordes prooue true, Sic volo, sic iubeo, stat pro ratione voluntas, the will beareth the greatest sway amongest sessors, who are as skilfull in substraction and Addition as the best Arithmetitians, and they can as closely vent their willes vnder a visor, as Thamar did her vice vnder a vaile, for this Cymmerian darknes cannot indure the sunne no more then owles can the light: yet as the Steward when he had a sinister pretence could readily cōceiue and say, I knowe what to doe. Luke. 16: so these men are not to seeke of a secret conueyance when they intend what to doe as by the sequele you may obserue: for as Paul. said of the Ephesians, so doe I of these sessors, it is shame to speake of the things are done oft them in secret, Eph. 5. 1.

Such as haue ease vpon Fauour or Affection are for the most part spared in these respectes.

It is my kinsman (saith one) I must vse him kindly in regard of aliance, affinitas est quasi immunitas: for one saith, affinity is a kind of immunity.

It is my friend (saith another) I must gratify him because of his good remembrances, munus amicos parit: for giftes will beget frendes. It is my customer (saith another) I will ease him because I take his money. Quid non perunia potest? for what will not mony doe?

It is my man (saith another) I will spare him in respect of his seruice, est vir palliatus: for a cloake is good for the raine.

It is my tenant (saith another) I must forbeare him because I am his Landlord: for he had need of an easy rate that payes an hard rent.

This may well be said to be a Fauour: for such as are thus set at a lowe rate in the subsidy, are the lesse subiect to priuie seales, to millitarie munition, to multiplicine of charges, & therfore amongest the Scithians he was accounted the happiest man that had the best freindes as Lucian reporteth thereof: [Page] came the prouerbe, vbi amici ibi opes, where there are frendes there are riches; yet this is called a Fauour but abusiuely as Christ was called sinne: for that cannot be deemed gratious which occasioneth a double disgrace both in the sessor and the receptor.

That may be said of the sessor which Nehemiah said of such persons, that which you doe is not good; Neh. 5. 9. for according to the prouerbe, you doe but cut large thonges of other mens leather, such as these which can frankely effuse an other mans goodes as the wastfull steward did, Math. 16. for their owne pleasures, if they were to doe good with their owne goodes they would be as neere as Naball was, loath to part frō a penny; if you will afforde a fauour where you affect, you should doe well to effect it with your owne: for these are Reipublicae Bona and therefore this dooing is not worth gramercie, seeing it is rather to be deemed a fault then a fauour.

Those which are thus taxed with Fauour it is but an ecclips to their credites by exposing themselues to all opprobrie: for flesh and bloude cannot brooke to see such as haue wealth and possessions like Diues, that looke to be called Rabbi with obsequious congies, and to haue the highest places with the proud Pharisies, that such as these should pay no more thē the Publican, towards publike charges, and such as these are no better then Impostors to their prince: for he that is rated most according to his portion is a better subiect to his prince then such an one as exceedes him in common sessements and yet is taxed far vnder his substance, as the myte of the poore wydowe was farre better to the treasurie then the offerings of the rich.

As those which are taxed with fauour, it is perceiued by a kinde of substraction in taking somewhat from assessements without equality, so such as are rated vpon displeasure, as the stone is said to growe per additamentum by a kind of adding to, so that will appeare by a kinde of Addition or putting to more with in equality, which may be apparantly discerned vpon these or such like occasions.

He hath set vp his trade (saith one) in the towne to hinder me, I will nowe helpe him forward in this, figulus figulum odit: [Page] for it is a common thing to see howe one mechanicke will maligne another.

He would not giue (saith another) to such a voluntary charge when he was mooued; I will nowe meete with him in this: for he which is in office can doe much ex officio, vnder colour of his office, if he feareth not confusion of face.

He would not doe me such a pleasure (saith another) when I had occasion to vse him, I will now remember him in this: I haue a way (saith Iesabell) when shee could not haue her wil another way.

He hath done me much iniurie (saith another) by suites and speeches; I will now somewhat requite him in this: for priuate grudges are easily protected vnder publike businesse.

He is very thriftie in the world (saith another) I will nowe crop his living a little in this, as the Egyptians did oppresse the Israelites with burdens, because they did multiply and increase.

This may well be said to be a Displeasure: for vnius compendiū alterius dispendium, that which the other of Fauour doth prevent, this of Displeasure must vndergoe, in extremities Symon must needs beare the crosse.

It is too odious in this age to see howe such as dare not play the lyon, will play the Foxe, and when they can no way quite themselues in their owne matters, they will cloake it sub officio, vnder their office, or pretence of some legall or regall busines; and because this shall not seeme to be a paradoxe, I referre you to scripturall instances for proofe.

When the Rulers had a spite against Daniel because he was seconded by the king, they could no way tell howe to be reuē ged, but by soliciting the king to make a decree, that by colour thereof, they might worke their wills vpon good Daniel.

When Haman did malice Mordecai because he would not mooue his hatte, he durst not openly be reuenged of him, but by suggesting the king to write letters, that vnder pretext therof, he might haue his mind of good Mordecai.

It is so generall a note in the nature of man, that such as haue their minds cauterized with malice, care not with what weapons they fight, so they may haue their wils.

[Page] These kinde of Sessors should consider this saying, posse & nolle nobile, it is the part of a wiseman sometime to sequester his will from his power, and in some cases not to doe, what he might doe, is held for a true type of nobilitie; this were a good course to kirbe in men of these conditions, that in their taxations they deale not as their wils and affections carrie them, but as Cicero saith, quid lex & religio cogat, what lawe and religion compell them, and to doe what is meete to be done, and not that which they may doe: for who knowes not what a man in office may doe pretextu officij by colour of his office, where there is no care or conscience in the execution of it?

The Philosopher saith, iniquus est qui inuidet aut fauet, that he is a wicked person that doeth enuie or fauour especially in publique cases where there ought to be some proportion in equalitie without respect of partialitie: therefore Sessors should doe wel to obserue what a great reproch it is to be reputed partiall, it is to their names farre worse them a myte to the cheese, or a moath to the cloth; and who would be branded for bad dealing, either with the blacke cole as a marke of infamie to the world, or by casting of the blacke stone (in signe of ignominie) into the water, as it had woont to be an auncient custome amongest the heathens, to excuse or accuse men by casting of white and blacke stones into the water, which Ouid reporteth, Mos erat antiquis, niueis, atris (que) lapillis, his damnare rees, illis absoluere culpa. Metamorph. lib. 15.

Such Sessors which seeke to reuenge their priuate wrongs or wils vnder publicke businesse, should feare by following the former presidents, least they incurre the like punishments.

If your Statutes punish those which vse false weights & measures to deceiue others, God wil not spare those which vse false and vnequall rates to iniure others, and if Iurors are bound by oath to present such as vse false weights, all men are bound by allegeance to discouer such as make false rates: for by the ciuill lawe, peccata nocentium expedit esse nota, it is deemed a sinne to conceale any sinister dealings.

[Page]

Chap. 12.
What persons are liable and ought to be taxed towards common Impositions and Charges.

ALL persons of abilitie as well subsidie men as others cohabiting within any citie, towne, village, &c. are to be taxed towards common impositions and charges.

Charges are said to be a burden, and we are taught to beare one anothers burden: for a burden beeing borne by many, though it be heauie, it will seeme light, according to the olde saying, many hands make light worke.

It is noted amongest swine, that one hogge will succour an other that is baited, then amongest Christians one man ought to helpe another that is burdened.

It is the nature of dogges in fighting, not to rescue, but to fall vpon him that is beaten: men doe not differ from dogges, if they will not releiue him that is vnder a burden, and if a good man will be mercifull to his beast, he is worse then a beast that will not be mercifull to his brother.

It is reported of that godly gouernour Nehemiah, howe in a common wealth cause, to animate others, he made himselfe the first example; Euen I (saith he) doe it, Nehem. 5. 10. the magistrate is called Magistratus, either of magis & stratus, because he is of more dignitie and authoritie then others; or of magis & status, because he is of greater state and abilitie then others: and therefore such as be Magistrates will rather addere then adimere, that is, they will be as readie to conioyne as to inioyne any charge; for the office cannot priuiledge any from expence, but as the Poet saith, Si quaratur honos non fugiatur onus, if any will get honour by his office, he must not eschewe the burden: and such as are readie to command and will not commute with others, est onus non honos, as one saith, it is chargeable but not honourable: for as Peter said to Christ, Master pittie thy selfe, so it will be reported of these, they are of Peters minde, they will pittie themselues though they oppresse others, but by reason of authoritie they will not put their neckes to it, as it was said of the great men of Ierusalem, Nehem. 3. 5. nay they will not put [Page] so much as their finger to it, as it was noted in the Scribes and Pharises, Math. 23. 4.

It is obserued in the Preists & Leuites that in these common charges they were presidents to the common people: for they are first placed to commend their forwardnes as you may read in Neh. 3. 1. which is a good memento to all ministers of the word: for a minister is so called à ministrando of ministring, to shew that there is required as well exhibition with the hand, as exhortation with the tongue, which S. Gregorie noteth when he saith qui alios ad bene operandum excitat ad bene agendum seipsum ligat: he that exciteth others to welldooing doth bind himselfe to the like, otherwise as Cato saith, turpe est doctori it is a shameful thing to the teacher if his deedes reprooue his doctrine, as it was in the Preist and Leuit who could shew others the way, & yet themselues did shun the way when they should compassionate the wounded man.

Thus when the magistrate doth prodesse aswell as praesse and the minister dare as well as fari, it must needes be a great incouragement to the common sort to followe: for similitude and example doe mooue much, faith Cicero, & S. Austine saith that examples are as sermons to the vulgar people, and therefore as many horses which trauell together goe more willingly in the way, so many men participating together, pay the more cherefully their charges.

There be some which vnder colour of office doe challenge a kind of immunity from common charges: for it is a common practise of Constables in some places in respect of their paines to saue their purses.

In taking of paynes they doe but their office, the very word officium doth signify duty, to teach such as are in office to doe their duties, which cannot be without paines.

This duty and paines is required by the lawes of god & mā.

The word of God commandeth euery one that is in office to be diligent therein, hereof it is written, let him that hath an office waite of it, Rom. 12. 7. and therefore it is obserued in such officers as feare God that they would performe their duties with al sedulitie euen for conscience sake without commodity, they deemed it so odible to saue by their office. Neh. 5. 15.

The lawes of men doe not only compell Constables to be [Page] diligent & attendant in the execution of their office, as appeares in the Statutes made in the 33. Hen. 8. cap. 10. 37. Hen. 8. cap. 8. and in diuers others, but there is inflicted punishments vpon Constables for negligence in their office, in some cases, with the losse of fiue poundes, 14. Eliz. 5. in other cases with the losse of twenty poundes. 23. Hen. 6. cap. 14, yea and in some cases with the losse of all their goods. 11. Hen. 4. cap. 12. so that paines is vrged as a thing penall.

If we should reason a pari by comparing the Constables paines with others that are in office, if you consider the office of ouerseers for the poore, they take triple paines to the constables and neglect their owne priuate busines for a publique benefit, and yet they are contributors as well as others, and shall Constables be paid for their paines? de similibus simile debet esse iudicium, I can see no reason for it in equity or equality.

If we should respect the losse of their time, why? in dooing of their duties they doe redeeme the time, when in their idle pastimes and sportes they doe but mispend the time, and seeing as Plato saith, Nascimur pro patria, how can they better improue their time then for the common good of their country, whereunto we ought to dedicate our paines, purses, and persons if occasion constraineth?

In Citties and in great townes where there are many Constables, their paines are the lesser, but their sauings are the greater. In a leuie of twenty poundes, if Constables may be suffered to reserue their owne payments, how soone may they saue aboue thirty shillings according to ordinary rates, which is vnreasonable? considering it far exceedeth princely allowance: for the Constable or other officer in subcoliecting of the subsidy hath but two pence in the pound allowed him, and shall the Constables saue aboue eighteene pence in the pound for the collection of all other common charges? nominatim aliquos referre possum: I feare there be too too many, I will not maligne them, but God amend them.

If you search all the statutes you shall not find (vnlesse it be in the subcollection of the subsidy) that constables are to make a profit of their paines: for then it were rather an occupation then an office; and therefore this kind of sauing is not to be suffered in a common welth: for it is condemned in the scriptures [Page] by an argument drawen à maiori ad minue from the greater to the lesser in this sort; such as were couetous were not to be called to office by the word of god Exod, 18. 21. but these which saue their owne charges vnder coulour of their office are couetous, ergo &c.

This vnderhand sauing may by circumstance be cōdemned by our positiue lawes, in this manner. Sauing is secret kind of getting, he that secretly getteth by sinister meanes is no better then a theefe, and therefore if he be deemed a felon by our lawes which taketh aboue fiue shillings from a priuat person what shall we terme these that defraud the Common-welth of so much mony in a publique charge? It makes me remember that pretie allusion of M. Cato sitting to this purpose, fures tenues the lesser theeues (saith he) are restrained with shackells & linckes of iron about their legges, but the greater theeues, doe gestare in colo Catenas aureas, iett vp and downe with chaines of gould about their neckes, and costly induments vpon their bodie. I pray god these kind of sauers be not such, if they be they are no better then caterpillers to a common-welth.

There be others that plead a priuiledge from common charges; because they are out of the Subsidy booke; if they be of any competent ability, this is rather a reason of some emphasis to make them capable of other charges: for seeing they neither pay subsidy, or finde armor as others doe which are in the subsidy, they may the better contribute to other charges.

Who knowes not that many are spared out of the subsidie for many respectes and yet they are (or ought to be) lyable to the charge of puruey for the prince, prouision for the poore, impositions of a towne? the widowe gaue her myte, aswell as others that gaue more, he liueth like a hogge that doth no good while he liueth, nay as Seneca saith, Non viuit qui nemini viuit he liueth not at all, that liueth for none but himselfe.

He that will haue the rose must away aswell with the pricke as the sauour, the philosopher could say qui sentit commodum debet sentire onus, he that receiueth profit must not refuse expence: for such as cohabit together to reape a benefit, must be coadiutors together for ease of a burdē, otherwise they deserue not the name of a neighbour, but are fit to be secluded frō humane societie.

FINIS.

[Page]

Information about this book

Title statement

The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine.

Gibbon, Charles, fl. 1589-1604.

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1604

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2008-09 (EEBO-TCP Phase 1).

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A01679

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STC 11817

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ESTC S116511

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99851727

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99851727

ID [VID]

17018

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— The order of equalitie Contriued and diuulged as a generall directorie for common sessements. Seruing for the indifferent defraying, taxing, and rating of common impositions and charges, lyable to citties, townes, or villages, that they may be done in some equall and proportionable order, for the benefit of the common-wealth. Very necessarie for all persons, to whome the execution and apprehension of this businesse appertaine., Gibbon, Charles, fl. 1589-1604..

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[6], 32 p.

Printed by Iohn Legat, printer to the Vniversitie of Cambridge, 1604. And are to be sold at the signe of the Crowne in Pauls Churchyard [London] by Simon Waterson,. [Cambridge] :: [1604]. (Place of publication from STC.) ("To the Reader" signed: C. Gibbon.) (Identified as STC 11817a on UMI microfilm.) (Reproduction of the original in the Bodleian Library.)

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