illegal gain, which chancellors, commissaries, and registers reap to themselves, from the practice of it. In order whereto, I wish your lordship would be pleased to lay the state of this whole matter before my lord archbishop of Canterbury, that if the parliament puts not that severe act upon us for the reformation of this abuse (as I hope they will not) his grace may do herein, what in his great wisdom he shall see may be most conducing to the good of the church.

Decemb. 11, 1691.

I am,

My Lord,

Your lordship's most humble servant.

A

PROPOSAL FOR AN EQUAL LAND-TAX;

HUMBLY SUBMITTED TO CONSIDERATION.

[London, printed in the year 1691. Quarto, containing 14 pages.]

The inequality of the land-tax presently appeared, even at a time when the legislature, by a pound-rate, thought to have remedied all the inconveniencies, which afore-time had attended that assessment upon the subject; and that, which was calculated for the good of the whole, was by the zealous loyalty of one part, and the crafty reservedness of the party that opposed the revolution, turned to the greatest oppression of the true-hearted Protestants, and to the real advantage of those, who rather than fairly contribute, in proportion, with their fellow-subjects, to withstand our common enemy, would risque the loss of their all by a passive concurrence to ruin our religion, laws, and liberties. For, upon so fair a pro posal to settle the land-tax by a pound-rate, they, who wished well to their country and the Protestant establishment, gave in a just estimate of the intrinsick value of their estates, and were as. sessed according to their said valuation, and continue so to be even to this day; though in many places, through various accidents, as, the falling of rents, and the want of tenants, they are obliged, by a re-assessment, to raise a fourth or a fifth more than the current assessment is enacted for. But those, that waited an opportunity to recall a popish governor, gave in, some a half, others a third, and some only a quarter of the intrinsick value of their estates, and were, and continue to be assessed only according to that fallacious valuation; and it is against this grievance, which was early perceived, though not yet remedied, that this pamphlet was written, and, I think, proposes a good method to settle it upon a better footing.

THERE is a great and urgent necessity, at present, of raising great

sums of money; to which the common people of England, we may safely presume, would willingly contribute their utmost; and matters might be so ordered, that their assistance would be very considerable. But some would have the gentry take the whole burthen upon them. selves and a few others; and would have this money raised by a land. tax, which way will very probably be followed. Here it is con. fessed, that, though this tax prove heavy, yet upon this great occa. sion it would be borne with chearfulness, if it were made equal; but the monstrous inequality of it, as the rates are now, is more griev. ous than the tax itself. What can be a greater heart-breaking, than to pay double and treble, in proportion to other people? And many a poor gentleman must be ruined, if these rates continue.

A remedy for this evil hath been nobly attempted already, in par. liament, by bringing the payments to a pound-rate. And surely it cannot be denied, but that the taxes of two shillings in the pound, and three shillings in the pound, were the fairest that ever were granted. Nor hath there been any thing done in England more becoming a parliament. But that, which was well designed, was so villainously executed (I mean in the assessing) that even those taxes proved shamefully unequal. So that, notwithstanding all the care that was taken, some men paid double and treble to others. Not that much land was assessed above the true value, for that is not complained of; but, while some were assessed to the full, others were assessed at the half or third part, by which means they, that were assessed to the full paid double or treble. For example: If there be three farms of equal value, that is, each of them worth three. score pounds a year; and one of these is duly rated at three-score pounds, the second unduly at thirty, and the third at twenty; in this case the first pays double to the second, and treble to the third.

You will say, that, to rectify this matter, we must raise all those that are under-rated, and thereby have all lands assessed at their just and full value. In answer whereunto, I confess, that, if this thing were done, we might easily have equal taxes; whether they were laid by the pound-rate, or by a sum certain upon each county. But all the skill, and all the difficulty is, to get this thing done. The ordi nary assessors will never do it; for experience hath taught us, that men will strangely swear and forswear, to save themselves and their neighbours from being screwed up. And it hath been proposed already, to take a more effectual course by rewarding informers; but that way doth not please. Some would have a tax by the pound. rate, and the king to name the commissioners; but I doubt it will not be convenient for his majesty, or men deputed by him, to have any hand in screwing up people; others would have such a tax farmed out, and the farmers to try their skill; but a tax fit to be farm. ed out should be of some continuance; whereas this must be paid at once, or within a short time. Besides, these farmers and commis sioners must do their work by the help of informers; who, as said before, are not pleasing. Moreover, go which way you will, this

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raising and screwing of people is a harsh and odious business, and goes against the hair, so that it will be found extremely difficult.

But the design of the proposal, here offered, is not to raise any body; but only to ease those that are overcharged, and who pay above their portion. Which is a thing so equitable and so favourable, that there is good reason to hope that no man will be so inhuman to oppose it. Considering withal, that none are to have this easement, unless they make their case so plain that no doubt can be made of it.

The proposal hath been briefly mentioned already in the Project of a Descent upon France, and more at large it is this:

I. That a land-tax be granted, the same with that which was granted this last year (the amount whereof is, we know, about seventeen-hun. dred thousand pounds) and that the same proportions be laid upon the several counties, and upon each particular man.

II. Provided, nevertheless, that no man be obliged to pay above two shillings in the pound, of the true and full yearly value of his land.

III. That, in order hereunto, all persons aggrieved, that is, all that are to pay above that proportion, may complain to such commis. sioners as the parliament shall please to nominate for each county.

IV. That these commissioners, upon clear proofs in writing of the. true value of the land, shall make just abatements, and shall settle the complainants tax at the said proportion of two shillings in the pound.

V. That the commissioners cause all these depositions, and their orders upon them, to be fairly transcribed into a book, and so transmit them to the committee, which the parliament shall please to appoint for this service.

VI. That this committee of parliament shall inspect the said depositions and orders, and shall disallow the orders, if the evidence seem not clear, or alter them as they see cause.

VII. All orders and abatements made by the commissioners to stand good, unless, and until they are disallowed by the committee of parliament.

VIII. No proof to be admitted, but by written depositions; even, the quality and credit of the witnesses, if there be occasion for it, to be proved in writing.

Thus I have laid open the whole design; which aims at nothing but to relieve the oppressed. Here will be good store of informers, but, of all that ever were, they will be the most innocent; for every man must inform for himself. And he may easily do it with effect; for there is nothing more easy, than for any man to shew plainly the true value of his land.

If the land be let, or have been lately, at a rack-rent, it is easy to shew what that rent is or was; and the tenant's own oath will be good evidence, if he can also swear, that the whole tax must be allowed by the landlord, which the law directs, if there be no cove nants to the contrary. Also the same thing may be proved by the landlord's steward or bailiff, or any servant that knows.

If the land be let for lives or years, and at an under-rent; it may be shewed what the rent is, and, likewise, what fine was paid, and for what term.

But, if the land be a man's own, and was never let, there must be more ado, though even then the thing will not be greatly difficult. It will give a great light, if a survey or swear to the quantity; shewing also how much of it is common field, and how much inclosure; like. wise, how much is meadow, arable, pasture, and wood. Then others must prove the common rate of those sorts of land, in that place and neighbourhood. And substantial neighbours may make oath, what they believe and judge to be the true value of the particular land in question. Also the party may shew, at what rate he bought the land, if he hath lately bought it; or at what rate he hath offered it to be let or sold. In short, there are many ways to make out a thing of this nature, if it be true. But to palliate a false value is very difficult, so as to give clear and full satisfaction; without which, there must no relief be expected by the complainants.

I must now answer a question concerning this matter; and like. wise two objections.

The question that may be asked is this:

What is the meaning of this committee of parliament, which, according to these proposals, must controul the commissioners of the counties?

And I answer, that the meaning is:

That the commissioners may take greater care to do equal and righteous things, when they find that their proceedings must be seen and examined by others; whereas they would be apt to take too much liberty, if it should be only known to themselves, what methods they follow, and upon what grounds they go. But yet, in all likeli hood, the committee will not much alter what the commissioners have done.

The first of the objections is :

That the thing here proposed is exceeding laborious.

I answer :

That the bringing taxes to an equality is so glorious an atchieve. ment, that we ought to spare for no pains to compass it. Nor is it only noble and beneficial, but also of absolute necessity. If the equal dividing the common booty be necessary to pirates and buc. caneers, the equal distribution of the publick burdens is much more to a state;' saith a late author. But, moreover, as this work is great, so there will be many hands to do it. The country commissioners will divide themselves, as they used to do in the case of assessments. And the committee of parliament, which will be numerous, will name several sub-committees out of their own number, and share the work to them, who, amongst them, must peruse the books sent from the counties; and report to the whole committee, what they disallow and what they doubt of. The transcribing the depositions into these books may seem a tedious business, and of too much time. But even here so many hands may be employed, as will make quick work. For several men may be at the same time transcribing upon

loose sheets, and then those sheets be made up in a book. Indeed, there should be two books, one to be sent to the parliament, the other to be kept in the county. All this writing to be paid for, by those, for whose benefit it is done, according to the length and depositions that concern them. And it is much if it cost any man five shillings.

The second objection is:

That by these abatements, according to the proposals here offered, the tax will fall short.

In answer to which I must acknowledge, that the tax will fall short, at least, half a million; but if the publick occasions require it, this may and must be made good by a farther tax; which by this time will be pretty equal. And, surely, it is much fitter, that the whole nation should bear this further burthen by an equal tax, than that part of the nation should bear it, by having the inequality con. tinued upon them, and by paying above their proportion.

It is confessed, that, when all is done that hath been here proposed, there will still remain some inequality; for, as the rates are now, there are many that, to the last great tax, pay under two shillings in the pound; and there is nothing here offered to raise them. We must therefore be content, at least at present, to let them enjoy this advantage. Let them pay twenty pence, or eighteen pence, or less, while others pay two shillings. But that some should pay but twenty pence, or eighteen pence, while others pay four, five, or six shillings, or more; so that some are at ease, whilst others are destroyed; is too unreasonable, and ought to be endured no longer.

You will ask, what injury is it to me, if my neighbour be eased; I answer, the injury is, that I am not eased too. And, if he pay below his proportion, I must pay above mine. And, by the undue easing of him and others, the tax falls short of what it would other. wise be; so that the publick occasions call for further taxes, of which I shall bear part, and still above my proportion. If some part-owners should pay less in proportion than others toward the ship's charge, it would be a plain wrong to those others. And so it would be, if some lands in a marsh should, for maintaining the sea walls, pay but sixpence an acre, when other lands pay twelve-pence.'

It hath been said, that, though a tax were laid, as hath been here proposed, yet there would be still some inequality. But the next tax after might bring things more even. For it might be granted for the same gross sum, with this proviso that none pay above one shilling in the pound; with the same methods for giving ease. And this tax would make good what the other falls short, for both these taxes will amount to three shillings in the pound; which is very near the true proportion, that all lands should pay the tax now on foot.

Thus, by the way that hath been here proposed, there must be two steps to arrive at the reformation intended. But I conceive, upon further consideration, that the thing may be done at once, and that the first new tax may be at the former rates, provided that none pay above one shilling in the pound. Which will be the same thing in effect, as a tax of twelve-pence in the pound, with a new and sure