THE best way of all others is an Excise; under which Head the following Particulars (or most of them) will be reduced. This Way will be the most effectual to raise great Sums of Money, and will be the least felt: And it is used by all wise and civiliz'd Nations, who find it the best and easiest way. But tho it were not so, yet now in this great Exigence, and when all lies at stake, and such mighty Sums are wanting to preserve us, we should not be afraid of it. It is not here meant, that we should have a general Ex­cise upon all things bought and sold (for that seems too troublesom and vexatious); but only upon some things of general use, and which can well bear the Duty. I shall name some few of them.

1. A Farthing a Pound upon all Flesh sold by retail, the Offals excepted with effectual provision, that no Flesh shall be sold in Towns, save only in the Market, or in the Shops or Shambles.

2. An Halfpenny a Pound upon all Candles sold. These two easie Duties would clear six hundred thousand Pounds a Year.

3. A Sixth part of the Value, or Two Pence in the Shilling upon all Paper imported; but so as none to pay [Page 4]above One Shilling the Ream. This would give a mighty Advantage to our new Manufacture of Paper in England; which therefore might well afford to pay the half of this Duty, or the Twelfth part of the Value.

4. Sealed Paper and Parchment for Bonds, Contracts, and Conveyances, without which, no Writing which re­quires the Seal of the Parties, to be good and valid. Tho this Duty were made light, yet it would bring in great Sums, and would be very easily gathered. As it is found by Experience in other Countries.

5. When the Assize of Bread is above Ten Ounces for the Penny White Loaf; the Excess, or what is over and above, to be a Duty to the King, and the Bread to be made at Ten Ounces.

6. An additional Duty of Twelve Pound per Tonne at the least, upon French Wine; and this to be instead of the Prohibition. It would keep it out much more effe­ctually: For now, though it be prohibited, it is as plen­tiful as ever. And as less would come in than does now; so that which comes in under such Duties, would advance great Sums towards our publick Occasions, yielding very small and miserable Gains to the French Seller.

7. Six Pound per Tonne addition upon all other Wines; which they may well afford to pay, the French paying so much more. Nor can our Friends take it ill, if in this E­xigence we encrease the Duty upon their Wines, since we double it upon our own Beer and Ale. Also by this means, French Wines, which are chiefly aim'd at, could not es­cape, by pretending them to be from other places; for all Wines would now have near the same Burthen. And since at the Canaries they are grown so rich and so proud, that they will not now take our Woollen Manufactures, nor scarce any thing else we have, so that we must carry Mo­ney, or give them Bills to Spain; therefore there should [Page 5]be a further Addition of Duty upon their Wines: for nothing will bring them down, but a Company or high Duties.

8. Two or three Shillings per Gallon upon all Brandy imported; and French Brandy to pay double; and their Double Brandy to pay double to that.

9. Forty or Fifty per Cent. Addition upon all other French Commodities.

These few things would bring in more Money than our great Land-Tax of an Hundred Thirty Seven Thousand Pounds a Month. And these might be for continuance, if occasion should require. I have now two Ways to of­fer, which will only advance a present Sum, and are not for continuance.

The first is, a Review of the Taxes of One Shilling and Three Shillings in the Pound. These Taxes were the most equal of all others, had they been well assess'd; but they were assess'd so shamefully ill, that thereby the Taxes be­came the most unequal. Some Lands were assess'd at the full value, some hardly at half, and some not at all. I heard a Gentleman of Surrey affirm, That he knew of Three Thousand Pounds a Year in his Neighbourhood, which paid not a Penny to those Taxes. It is therefore humbly proposed, that a Review be in this manner. Com­missioners to be named by the King for each County, and chang'd at pleasure. The major part to be of the same County. These to sit every Month, or oftener if occasion be, to receive and hear Informations of Estates under rated, and to determine them according to their Consciences. What shall come in by this Way, to go half to the King, and half to the Informer. (for except the Informer be well rewarded, there is no good to be done in things of this kind) Before any Information be received, the Com­missioners [Page 6]to sit once or twice, to receive the Confessions of the Parties themselves; who by this means may pre­vent the Informer. They that confess the true Value, to save the one half of what they were under-rated, paying the other half to the King. No Information to be recei­ved after Three Years. It is verily believed, that His Majesties share of this Gleaning will come to Three or Four Hundred Thousand Pounds. And here will be an equal Assessment for the future, such as never was in Eng­land.

The second Way here offered is, A Composition for the Irish Estates. Which may be thus. That all King James his Adherents in that Kingdom, who shall come in by such a time, be pardon'd and have their Lands, paying Two Years purchase of their true Value, as it was Three Years ago. some few of the most notorious and mischie­vous being excepted. To incline us to go by this Way of Composition, rather than by Confiscation and Sale, let us consider the matters here following.

First let us consider, that it is the more merciful, and consequently the more Christian Way. Whereas, if we should Confiscate all these Estates, and turn the People a begging, together with their Wives and Children; it would be the severest Victory that hath been known a­mong Christians. Would it not seem extremely rigorous, if we should put them all to the Sword? And the strip­ping them of their Estates is as bad or worse. It were a Mercy to take away their Lives, rather than leave them in so great Misery. This French King hath lately subdued Savoy: but we do not hear of any Confiscations or Extir­pations; nor are their Lands made a Prey to the conquer­ing Army, but every Man enjoys his own. The same French King, when he had setled his Conquests in Flanders, gave publick notice to the Gentlemen of those Countries, [Page 7]who were in the Spanish Service, that if they would re­turn home by a time prefixed, and become his Subjects, they should have their Estates. They asked the King of Spain's permission, who granted it: And thereupon, hav­ing taken solemn leave of their Friends at Brussels, they re­turned home and had their Estates. It cannot be denyed, but that this was an Action truly noble of all sides. That we may look farther back; it was one of the chief Glories of Richelieu's Administration, that when his King had ta­ken Rochel, and entirely subdu'd the Protestants; he not only pardon'd them their Lives and Estates, but likewise continu'd to them their Religious Liberties, without any Diminution. We must not be ashamed to take Example by our Enemies, in what they do well; rather we should strive to exceed them.

Secondly let us consider, that these Peoples Crime is not so horrible as some would suppose it. King James plainly forsook the Kingdom of England; but that of Ireland he did not seem to forsake. He retain'd the Government there, first by his Lieutenant, and then in person. And who can think it unpardonable, if these People adher'd to their natu­ral King; being also of their own Religion, and their con­stant Friend and Patron? If we will be impartial, we can hardly blame them for what they have done. Beside, though they had such strong Motives, yet they were hard­ly prevail'd upon to engage and declare. They knew there were some Men in the World, that had a great mind to their Lands; and they were very loth to hazard them. But being left to themselves for many Months, and to the Pra­ctices and Persuasions of King James his Agents; and no Power but King James's appearing in Ireland; and we in England being wholly taken up with setling our Govern­ment; they were drawn in to do that, which perhaps wiser Men than they would have done in their Circumstances.

[Page 8] Let us thirdly consider, That these are the antient Inha­bitants and Proprietors of that Country: That they are our Country-men at large: and have been our Fellow-Sub­jects for some Hundreds of Years. Though many of them be rude and wild, yet they are as we found them; and in time they may be reclaimed. How many civil Protestant Families are there already in Ireland, of mere Irish Extraction?

We should consider in the fourth place, That Mens not submitting to a new-establish'd Government, is not so hainous a Crime, as the Rebelling against a Govern­ment they were born under, or to which they have submit­ted. Who can think it strange, if there be some Diffe­rences and Disorders, upon a Dissolution of Government? And in such a Case, must nothing less than Destruction be thought a sufficient Punishment? Suppose a part of Eng­land, in a great Revolution, should not readily conform with the rest; must they for this be utterly destroy'd and extirpated? Or, which is the same thing, must their E­states be made a Prey, and themselves made miserable Beggars? This would seem to us, especially to those of us that felt it, very hard and severe. And let us not deceive our selves in our own partial Imaginations. There is as much Mercy, in such a Case, due to Irish-Men, as there is to Us English.

Fifthly we may consider, That the way of Clemency here proposed, will be near as beneficial to us, as the ut­most Severity. especially if we reckon how much it will save. In all humane probability it will put a sudden end to the War, and save the further effusion of Blood and Trea­sure. Since the Victory at the Boyne, we have been fight­ing for Irish Lands; which, I doubt, hath cost us more al­ready, than those Lands are worth. Let us throw away no more upon them.

[Page 9] Sixthly we must consider, That we have an Enemy up­on us, who is ready to swallow up all Europe. Any one may know, that I mean the French King. Let us there­fore take heed, lest by being too obstinately bent to de­stroy the Irish, we be destroy'd our selves by the French. There is now a mighty Confederacy against this French King. but they have two great Diversions; namely the War against the Turk, and this of Ireland. The Emperor was much overseen, in not making Peace with the Turk last Winter: which Peace they that dissuaded and hin­dered, did thereby great Service to the French. and we should take care not to fall into the like Error; by conti­nuing the War of Ireland. Which may have so fatal a Con­sequence, as the Ruine of all Europe, and of our selves among the rest. 'Tis a Voyage Royal into France, that must support both Us and our Confederates. and therefore it concerns us to unite all our Forces, for a Voyage Royal into France. which I pray God to prosper.

Lastly, we should do well to consider, what are the De­sires and Sentiments of our Friends, and likewise of our Enemies, in this Irish Affair. It cannot be doubted, but that it is the passionate Desire of our Friends and Confede­rates, that we would make up with the Irish upon any rea­sonable Terms: that so we might assail the French with all the Force we can make. Which how greatly it would ad­vantage our Confederates, is easie to imagine. On the other side, it must be the Wish of our great Enemy the French King, that we would give the Irish no Terms, but prosecute them with the utmost Rigour. That thereby they may be obliged and enforced to continue the War, and to defend themselves to the last Extremity. And that Him­self in the mean time may beat us out of the Sea, may over­bear our Confederates at Land, and even invade England it self. When we consider these things, I hope we shall en­deavour [Page 10]deavour to fulfil the Desire of our Friends, and shall not do as our Enemies would have us.

There are some Objections against this Design of Mercy to the poor Irish; to which some Answer must be given.

1. It is said (to make their Crime seem greater), That Ireland is a subordinate Kingdom to England: and must there­fore comply with whatever we do. I answer, That this Con­sequence cannot hold in all Cases. For if England, should be invaded and subdued by a forraine Enemy (which God avert), and should be forced to submit to the Conquerour; it would not follow, that the Irish, when they might de­fend themselves, must submit to the forraine Yoke like­wise. What we did in the late Revolution, was done up­on Grounds so righteous, as may justify us to all the World. But put the case, that we English Men should without any pretence or colour throw oft our lawful Prince: would the Irish be obliged in duty to do the same? Or to make the thing shorter; If England rebell, must Ireland rebell to? and if they will not do it readily, must they be rooted out?

2. The Irish will never be quiet. I answer, They must be quiet, since they will not be in condition to be other­wise. From the time the Long Parliament subdued them, they have been very meek and tame. Yet I confess, that when we had set up Popish Kings in England, who gave all Countenance and Authority to the Irish, and at last put Arms into their hands and disarmed the Protestants; the Protestant English Interest was in danger. which yet had never been run down, had they had any assistance from England in time, and had they not suffer'd themselves to be fool'd by Tirconnell. But there can be no danger to the Protestants of Ireland, unless we set up Popish Kings in England. which I suppose we shall never do.

[Page 11] 3. We cannot live with Comfort intermixt with the Irish-Truly then we must come away from them, and leave them in their Country by themselves. But shall We who have thrust our selves in amongst Them, now not suffer Them to live amongst Us? This were too insolent, and void of all Humanity.

4. Our Army must be rewarded out of these Lands. But why must Our Army, more than all others, think to be thus rewarded? There is no other Army we know of, that expects any such thing. Beside, they may have their Re­wards as well out of the Compositions, as out of the Con­fiscations.

5. They called in the French: which is never to be for­given. But I deny that they called in the French. 'Tis true, they received King James; and then King James brought in the French: but without the consent of the Irish, and against their Wills. But moreover, why should it be such a capital unpardonable Crime, to make use of forrain Aid? Why should that be made a Crime in the Irish, which all People do for their own preservation?

6. There was a full pardon once granted to the Irish; which they did not accept, nor come in upon it. But I an­swer, that this was while our King was here in England, and far from them: and when King James was in Ireland, and amongst them, and in Power. So that we must not blame them too much, if they did not or durst not then comply, with the gracious Offers that were. made them. But after the Victory at the Boyne, had a full Pardon been granted, or Conditions offered that had been tolerable; there is little reason to doubt, but that they had readily submitted: King James himself giving them leave, when he fled from them. And then we might have had an Army in France, before the end of Summer. Also if we had professedly been kind to the Irish, in honor and [Page 12]for the sake of our Roman Catholick Allies, it had been a high Complement. But if after that glorious Victory, none were to be pardoned, save Labourers and common Soldiers and the like; and they that had any thing, es­pecially all they that had Lands, were left to the Event of War; if all that these could hope for, was only to save their Lives, and be stripped of their Estates, and thrown into Misery and Beggery; who can wonder if Men be­came obstinate, that had been made desperate? But by this means, while We fight to get their Estates, and They fight to keep them; the devouring War continues: all our Forces are employed upon Ireland: our Allies in the mean time are run down by the French, and brought to the brink of Ruine: and we in England lie under Taxes, such as never were known. I speak of these things with the greater freedome, because I do well know, that our severe Resolutions (the Cause of all) were carried, against his Majesties merciful Inclinations.

7. They have a perfect Aversion and Hatred to the En­glish Government, and will never submit. In answer to this, it must be confest; that the Irish may not much delight in their Subjection to England. and to speak impartially, there is some reason for it. To see the English crowd into their Country, who are continually growing upon them and eating them out; who have also all the Autho­rity and Preferments, while themselves are contemptible Underlings; it may well be, that these things are not very pleasing to them. Nor should We Englishmen be content to be so served, by the French or any other Na­tion. It must not therefore seem strange, if these Peo­ple would willingly recover their antient and native Li­berty; and shall act by the Principles of self-Preservation, as other men do. But for all their impatience of the Yoke, yet doubtless they will submit, to prevent a ruine. They [Page 13]would submit to the Turk, when there is no remedy, thereby to save their Estates. and so would any Men else. We may well presume, that the French Domination is odi­ous to the Savoyards: But yet we see they submit to it. But why are the Landed Men of Ireland supposed more obstinate than others? And why are not they pardon'd as well as others? I doubt the World will think, that we are too much set upon the Prey, and that the Love of their Land makes us so severe to them. And the Irish Nobility and Gentry, who are the Men chiefly concern'd, will seem to be pursued (like the Hunted Castor) rather for what they have, than for what they have done. It will be little honour to our Nation;, to be thought (I will not say Beasts of Prey, but) more intent upon the Prey than other People. Even this French King, though he hath been cruel and inhumane to his poor Protestant Subjects, yet he hath not made a Prey of them, but hath suffer'd and order'd their Estates to go to the next a kin, that are or will turn Papists. Lastly, if they will not submit when fair Terms are offer'd; they may then thank themselves for their destruction, and We have done what becowes us. But in Justice, they should have some Terms offer'd them, and in Prudence (considering our Circumstances) such termes as they will accept. What we thus get out of them, tho' it be far less then hath been proposed, will be clear Gains.

Thus I have endeavoured to demonstrate, that, both in Prudence and Justice, the poor Irish ought to be well used at this time. And that the admitting them to a fair Composition, is one of the best ways of raising Money▪ the finding out whereof, or at least [Page 14]the offering something towards it, is the Scope and Busi­ness of this Paper.

IT hath been humbly proposed in the foregoing Di­scourse that high Duties be laid upon French Commodities, instead of the Prohibition. By which means much fewer of them would come in, then do now, and those that did come in would be useful to the Publique, by yielding and raising great Summes of Money. I shall now endeavour to make these things more plain: especially the former. for the latter seems evident of it selfe. I say then, that high Duties upon these Commodi­ties would more effectually clog and hinder their Im­portation, then thier being wholly prohibited. And the reason is, because the Duties cannot be so easily eva­ded, as the Prohibition (by Experience) hath been, and alwaies will be. The Officers of the Customes make it their business to collect the Duties to the King's utmost Profit. and they are in great measure Judges in the case. But to make out a forfeiture of prohibited Goods, there must be an Action at Law, and the thing must be tryed by Jury. who will expect clear legal Proofs, which perhaps cannot be had. So that though the Officer know the Goods to be French, and could demand and receive a Duty accordingly, in case a Duty were imposed; yet he will not seize them as forfeited, and engage in a Law-Suit, unless he be sure that he can satisfy a Jury. And even at best, a Law-Suit is trou­blesome. We see therefore that though the prohibit­ing of Goods be the severer way, yet being the more difficult in the Execution, 'tis the lest effectual.

Moreover that high Duties are effectual to our pur­pose, we find by a late Example. Since this War, as I [Page 15]am well inform'd, the People of Devonshire and Corn­wall found meanes to send over good Quantities of Tinne and Lead, and some other things into France. But the French King quickly took care to lay such Duties upon them, as hath at once put an end to that Trade. Which was also the French way before the War. they spoil­ed the vending of our Commodities there, not by prohibiting, but by imposing high Duties.

There hath been a Reason omitted, why the Laws for prohibiting Goods are slackly executed: which Reason is this. To seize such Goods, and pursue them to a forfeiture, is to be the immediate Minister of inflicting punishments up­on Offenders. Which is an ugly Employment, not unlike that of the Hangman. So that good men do not care to meddle with it. The Officers therefore of the Customs, in whose way these matters lie, are apt to connive at such Goods; and to allow of any pretence or colour for them, rather then turn Informers. But the same Officers will not-fail to collect the Kings Duties to the height: and to use their utmost care and diligence, that he be not defrauded.

We see therefore, that it is much easier to avoid Forfeit­tures and elude Prohibitions, then to escape high Duties. and Duties may be made such a Burden, as the Commodi­ties cannot bear: and then no body will bring them.

I have now something more to say in particular, concern­ing French Wines. If we can pinch them close in their Wines, we gain a great point. But the present Prohibition will not do. For great Quantities are still brought in, partly bare­faced, and partly under other Names. But a high Duty would be sure to meet with them. It hath therefore been here humbly offered, that beside the twelve pound a Tonne which is the present Duty, there be laid upon them twelve pound more at the least. At one word, the Addition (if it be thought fit) may be eighteen pound; making Thirty [Page 16]pound in the whole. And if any do come in upon those termes, the harm is not great.

They will endeavour to evade this great Duty, by pre­tending their Wines to be from other Places. But if they are plain French Wines, the Officers of the Customes will not be imposed upon: and will collect the Duty (as they ought) to the Kings best advantage. But the difficulty will be, in case they mix them with other Wines. And we are told, that they have already set up a trade of brewing and disguising Wines, both in Portugal and more especially in Zealand. To which places great quantities of French Wines are carried, and from thence (with a small mixture or tin­cture of other Wines) they are sent to England. There­fore to make sure, and to prevent all shifts, it hath been further proposed, that there be an increase of Duty upon o­ther Wines also. that is, six pound a Tonne upon the Wines of Spain and Portugal, and upon the Rhenish (which go by another measure) in proportion. so that the whole Duty of Spanish and Portugal Wines would be about four and twenty pound a Tonne. And so much French Wines must pay; tho' they be so disguised as to pass for other Wines, notwithstanding the Officers Care. But if any part be ad­judged French, the Wine to pay French Duties. This ad­dition of Duty the Spanish Wines might well bear, as it hath been noted already, in regard the French have three times as much added. For the French Wines being in a manner shut out by the high Duty; the Spanish, though their Duties be increased, will come in upon better ad­vantage then ever they did formerly. But by this means, considerable Summs will be advanced for our publick Services, which is the thing aimed at in this whole Di­scourse.