formed, that Rock Salt diffolved in freth Wa- B Nation, to raise 500,000!. by Reviving the Salt Duty, than to raise it by is. in the Pound Land Tax; and yet it has been pretended, that there will be but a fmall Difference as to the Expence. In order to bring this Difference as low as poffible, it has been pretended, that the railing of the Salt Duty will coft but 22,000 L per Ann. but I always reckoned, that it coft full 25,000l. and I muft ftill reckon fo, till I fee it contradicted by the Commiflioners Accounts; for the Railing of, or Paying the 19,000!. Annually for Bounties, was never any additional Expence to the Publick. It has likewife been pretended, that the Raifing I s. in the Pound Land Tax, cofts near 18,000 per Ann. by reafon of the Office kept in Commiflion for that Purpose; but these Gentlemen forget, that this Office is kept up, and cufts as much when there is but 1 s. in the Pound, as when there is 4 s. in the Pound Land Tax, and therefore I ftill infist upon it, that the Raifing of 500,000l. by 1s. in the Pound Additional Land Tax, will really coft the Nation buz 13,500l. per Ann. Extraordinary Expence, and confequently the Differences as to this Article in England only, is at least 11,500 %. per Ann. But muft not we add to this, the 2,600 extraordinary Charge in the Victualling Office, occafioned by this Duty? for this D is certainly a Charge brought upon the Nation by reviving this Duty, which we should nor be liable to, if we fhould raile what Money we want by a Land Tax. Must not we likewife add the 20,000l. per Ann. allow'd for Prompt Payment? for as this is no Benefit to the Confumer, it is a real Expence to the People, as much as the 25,000 4 is, which is paid for Management. Thefe three Sums added together, makes the real Difference of the Yearly Expence between the Salt Tax and 1. in the Pound Land Tax, amount Yearly to 34,100. I hope no Man that confiders it. will pretend, that this, or even three Times the Sum, is the whole Difference of the Expence the Nation is to be at, in raifing 500,000!. by a Salt Duty in three Years, in place of raifing sco,cool. by 1 s. in the Pound Land Tax in one Year, for the Difference will then be a great deal more than three Times this Sum. We must then reckon the whole Expence of the Salt Duty for three Years, and from that dedu&t the Expence of raifing 1 s. in the Pound Land Tax for one Year only: The Salt Tax will then coft us three Times 25,000l. or But, Sir, if we confider the many Frauds that have always been committed as to Salt, C pretended to have been Exported, and as to the Salt pretended to have been used in the Caring of Fish, we must prefume, that a great deal more Salt is every Year used by the People, than what pays Duty to the Publack; and as the Confumer always pays the full Price, as if the Duty had been regularly pand upon the Whole, though thefe Frauds occafion a Deduction from the Revenue, yet the Duty upon the Whole is paid by the People; and therefore we must prefume, that a .much larger Sum than what I have mentioned must be Yearly raised upon the People. This Prefumption is brought almost to a Demonftration, by the Number of the Peopie in this Nation, even as computed by thofe E who have spoke in Favour of this Duty; According to their own Account, the Number of the Inhabitants in England amounts to 8,000,000, if then we fuppofe that every one of them uses, one with another, but a Peck of Salt in a Year, we must reckon that 1 s. at leaft is railed upon every Perfon by the Means of this Duty, because the laying on of this Dusy makes the Salt at leait is. a F Peck dearer than it would otherwife be; and therefore we must compute, that by the Reviving of this Duty, there will be at leaft 8,000,000 of Shillings, or 400,000!. raised Yearly upon the People of England only. We are to raife 500,000l. for the current Service of the Year; this we certainly ought to do in that Method, which will be leaft Bur thenfome to the Nation in general; and if we G 75,000l. for Management? three Times chofe to raise this Sum by Reviving the Salt From what I have faid, it plainly appears how much more Expensive it will be to the 2.6001. or 7,8ool. for extraordinary Expence in the Navy; and three Time: 20,000 4 or 60,000l. for Prompt Payment, which three Sums added together, amount to 142,800 L And from this we are only to deduct 13,500! to wit, one Year's Expence of railing is. in the Pound upon Land, the remaining Sam will then be 129,300l. This is the real Difference of the Expence which the Nation is to pay for the raifing of this 500,000l. in three Years by a Salt Duty, in place of raifing it in one Year by a Land Tax. This is near 26 per Cent and A and if we add the additional Expence in Scotland, and the Intereft which the Publick muft pay upon borrowing this 500,000l. for the Current Service of the Year, it will, I am fure, amount to above 30 per Cent. which, I must fay, is a pretty confiderable Premium for three Years Forbearance of Payment, even if the Nation were not to pay is. of the Money till the full End of the Term. This is the most favourable Light that the Affair before us can with any tolerable Reafon be put in; but if we confider it in the Light I have before put it in, and fuppofe that 400,000/. is to be rai-diminish that Regard which every Man ought but fell their Salt privately to Dealers or Confumers, they may get free of the Duty by fw earing that the Whole was employed in Curing of Filh; and confidering what little Regard is had to what is now by way of Proverb called a Caftom bonfe Oath, I am afraid this Sort of Perjury will be too frequent: Nor is the Lofs fuftained by the Revenue, the only Difadvantage; thefe Baits and Temptations that are thrown in the People's way for perjuring themselves, may at last destroy all Sort of common Honesty among them, and may so much fed Yearly upon the People by the Means of this Duty, it will then appear much more odious; for upon that Suppofition, which, I am afraid, will prove too true, the Nation is to pay 700,cool. for three Years Forbearance of the Payment of 500,coo which is a Premium very near 150 per Cent. E To pretend, that this Duty cannot give Oc- C cafion to any great Frauds or Perjuries, because there is little or no Money advanced by the Subject, and repaid by the Government upon any Event, is to me a little odd. It is not the Repayment of Money by the Government that is the Caufe of Frauds and Perjuries; it is the great Advantage that a private Dealer may make and the little Risk he runs by fuch Frauds D and Perjuries, that tempts him to the committing of fuch. He does not confider from whom, but how much Money he may make by such a Fraud; and therefore in all manner of Taxes, where the Tax or Duty amounts to much more than the Prime Coft, there have always been great Frauds; if the Dealer can by any Fraud avoid paying the Duty, he makes his Advantage by felling at a high Price. Confidering then that this Duty to be laid upon Salt is no lefs than ten Times the Price it may be bought for at the Pits, what a fruitful Fund do we eftablish for Frauds and Perjuries? It may not perhaps be easy to fmuggle Salt away froin the Pits without paying the Duty; but how easy will it be for the Dealer, after he has given Rond to pay the Duty, and taken the Salt away from the Pits, to put it aboard of a Ship, and re-land it again at fome Bye Creek or Corner, or by fome other Way to get a Certificate of its having been exported? By this Fraud he gets up the Bond which he gave for the Duty, and tho' he gets no Money back from the Government, yet when he fells to the Confumer Salt for four or five Shillings a Bufhel, which G coft him but a Groat a Bufhel, does he not make a delicious, a tempting Profit? and the more tempting it must be, becaufe of the little Risk he runs; for he risks only the Lofs of a Groat, for the Venture of making 4. clear Profit. If he can but cheat the Publick, he drives the Trade, I may fay, of an Apotheca- H ry, and make 1s. of every Penny he lays out. Again, as to the Salt delivered Duty-free for the Fishery, there is ftill a greater Temptation, fince it depends entirely upon the Honefty of the Curers; mone but themfelves can tell what Quantities they have made Ule of; if they can to have for an Oath, that no Man's Life or Property can be secure, against the Plots and Perjuries of his Neighbours. Ás to our Manufacturers and poor Labourers, this Tax certainly will be a Charge upon every one of them. It will be 1 s. at least to every fingle Man or Woman that is fit for Labour; and if we fuppose a poor Man to have a Wife and three fmall Children, we can hardly fuppofe him to make use of less thana Bufhel of Salt a Year for his Family; to fuch a. Man this Tax will amount to at least 4s. 6d. per Annum. This Tax must be a Charge upon all our Manufactures in general, for if it be a Charge upon the Manufacturers, they muft lay it upon the Manufactures they deal in; and if we confider how narrowly the Foreign Merchant goes to work in the Bargains he makes, we muft fee what a Difadvantage this Tax may. be to our Export of Manufactures. If any of our Neighbours can fell but one tenth Part of a Farthing in a Yard cheaper than we can do, they will at laft turn us entirely out of the Bufinefs. This holds as to all our Manufactures in general, but as to fome particular Manufactures, fuch as Glafs, Leather, Earthen Ware, &c. it is ftill more grievous, because Salt is one of the Materials made Ufe of in their very Composition, and therefore I am hopeful, if this Duty be revived, there will be an Exception as to them It is granted by all, that the making Ufe of Salt is an Improvemant to Land, but it is faid, that this Tax cannot injure fuch Improvements, becaufe every Man may have as much foul Salt Duty-free at the Pits, as he pleafes, providing he has an Officer along with him. But does not every Man fee, that this can only be of Advantage to those, whofe Lands lie near the Salt Pits? even as to them this Duty will be an additional Charge, for they cannot get an Officer to attend for nothing; we all know that when a Man is once get into an Office, he has many Ways of fqueezing a Perquifite from thofe who are obliged to apply to him, and as to all Lands that lie at a Diftance from Salt-Pits, it muft be allowed, that the Reviving of this Tax will be a full Bar to any future Improvements of them by Salt, which is an Improvement that has been fuccefsfully made Ufe of, through all Parts of England ever fince the Duty was Laken off.. [To be contined.] 1 The Craftsman, Jan. 27. No. 343. Proceedings of the Merchants defended. Orwithstanding what Osborne, and other Minifterial Writers have faid A backward and forward in behalf of the Excife Project, he can't be ignorant of Principiis obfta, venienti occurrite Morbo, the old School-Maxim. Instead of this, He advifes us to trust entirely to a good Conftitution, and let the Distemper run on to a Crifis before we apply any Remedy. It is the undoubted Privilege of Englishmen to petition the Parliament, and apply to and even inftruct their Reprefentatives, when they apprehend their Interefts, or Liberties are concern'd. As therefore the mercantile Part of the Kingdom are thus warranted in their Conduct, I think, they have diftinguifh'd their Prulence in the Course of this Oppofition, which they began at the most proper Time, and have carried on in the moft dutiful and peaceable Manner, tho' with great Vigour, and without any Regard to Party-Confiderations. B C They had an Eye to the Example of the D Druggifts, who waited till the Scheme of the Tea Act was made publick, and then made their Objections, but neither got it laid afide, nor obtain'd fuch Alterati ons as gave them Satisfaction. (See laft Lond. Fourn. p. 24.) Neither ought this to be deem'd encountring an imaginary Monster; it is E areal Beaft of Prey, which they oppofe. In plain Terms, the Nature of this Projeet is to alter the prefent Courfe of the Law with Regard to the Cuftoms, which the Merchants are defirous thould remain in its antient Channel; and is built on a Suppofition, that fome extraordinary, ad-. ditional Fowers are requifite to prevent Frauds in the Revenue, and tho' the Projectors may qualify them with fome Refrictions, Thefe will foon be removed, if found to be a Clog upon it. A GENERAL EXCISE is a TROJAN HORSE, and has an Army in its Belly. Let us therefore keep a conftant Guard at our Gates; and if another impudent Sinon fhould endeavour to introduce fuch a Monster, under any specious Pretences whatsoever, let us reject his Offers with the utmost Indignation. Fog's Journal, Jan. 27. No. 221. Multitudes of Civil Officers a Grievance. IN the Reign of Henry IV. of France, when a Sum was wanted to carry on the War, fome of the Counsellors of Par F liament propofed, That all the Taxes which affected the middling and lower People fhould be quite taken off, and none be taxed but themselves, and others of perfons in Civil Employments fhould be equal Eftates. Others propofed, That all obliged to ferve without Perquifites or 'Salaries; faying, They ought to be content with the Honour. But the Plunderers of the preceding Reign hinder'd this Propofal from taking Effect, knowing it would reflect on them as Beasts of Prey. In Holland and Venice no Man ever made a Fortune by a Civil Employment; in the latter a Fine is laid by Law on those who refufe to take one; and in the former the Revenues are collected with fcarce any Expence to the State: But if they had had a Swarm of Civil Vermin continually exhaufting the Strength and Spirits of the Commonwealth, they would never have been able, as they did, to bear the immenfe Charge of repairing their Dykes, and at the fame Time maintain a War 4 Years against the whole Power of Spain. In Countries where the Charge of Civil Offices lay heavy on the People, it has been cuftomary, for a Publick Supply, to purge the Men of Bufine's as Phyficians do Lecches; that is-by making them refund. But Card. Richlieu, thought this look'd like compounding Felony, therefore advised to hang them. In a certain Country, the Men in Of fice were fo infolent as to tell the People, that they should be able, by holding their Employments a confiderable Time, to purchase all the Lands in the Kingdom.- What a deplorable State of Servitude must that Nation be in! See p. 713. Applebee's Journal, Jan. 27. NE of the rankest Weeds, and the most common among us is Pride; not that Sort of Fride which is tinctur'd G with Ambition, and which thro' Care -and Application may be reformed and made uteful, but modern Pride is rather a Swelling Sufficiency, than an Appetite towards acquiring Glory; 'tis a strutting Indolence of Mind, awake only to receive Refpect, and afleep to any Method which might deferve it. Mr Pope has drawn this Vice in the following Picture. Of all the Caufes which confpire to blind Man's erring Judgment and mislead the Mind; What the weak Head with ftrongeft Byas rules, Is Pride, the never failing Vice of Fools. H F What Whatever Nature has in worth deny'd, Pride, where Wit fails, fteps into our Defence, A Let those who are infected with this Vice, weigh well what Qualities they B have to be proud of. A Smart Coat, powder'd Wigg, and Laced Linnen, may give a Man Preference in the Street, but the Man of Mode fhould be inform'd that thefe Ornaments will be a Prejudice to him if not fupported by real Merit. A Man who might have efcaped Cenfure in a plain Suit becomes a Jeft in his C Embroidery, A Relation of an Intrigue, the History of a Night's Ramble, or a Run of SelfRaillery on a battered Constitution, may force a Company to laugh while they are repeated, but can never give a Man a Place in our Efteem, or make him país for any thing better than a Debauchee, void D alike of Virtue and Difcretion. London Journal, Jan. 27. No. 709. HE Enemies of the prefent Ad falfe Reprefentatious, bafe Infinuations, E The Government of England purfues Our Foreign Affairs are perfectly right; and our Domeftick Affairs are carried on, at least as well, as we have Reason to apprehend any other Set of Men would carry them on. Our Liberties are untouch'd, our Properties fecured; we have no Taxes but what the Neceffities of the H Government, and the Circumstances of the Kingdom demand, we make our own Laws; fo that if Things are not right, we have none to blame but ourfelves. There are no invidious or partial Things done to any Party; and, except ing one, there is not à Law in being, to exclude any of his Majefty's good Subject from the Privileges of the most favour`d. T Daily Courant, Jan. 27. The Occafional Financer. No. I. HE Drift of this Effay is to fhew the Expediency of an Inland Duty on Wines. This the Writer endeavours by the Oppofers of the Ministry; viz. to maintain from what has been argued That Taxes fhould be laid not on Manufactures and Neceffaries of Life, but on Things tending to Luxury only. He farther enforces this Argument by obferving, that Wine itself is not only an Article of Luxury; but the Compofition fraudulently a great deal worfe, even an Imposition brewed by the Dealers, and fo called, is on the Purses, and a Poyson to the Conftitutions of the Drinkers. On which laft Confideration alone, Infpectors ought to be appointed (as well as for the Apothecary's Shops) were the Revenue not to be increased by it. Whereas it is probable the Increase may amount to 2 or 300,000l. per Ann. which Sum would operate to the speedy reducing the National Debt, or the taking off the Duties on Soap, Candles, Leather, and other real Neceflaries of Life. And this would be a great Eafe to our Manufacturers, and not in the leaft prejudice Trade, unless a Brewer of Wines can be called a Branch of our Trade and a Manufacturer. Concludes, that fuch a Tax in its Confequences would preferve our Health, increase our Exports, is perfectly agreeable to the Justice and Wifdom of Parliament, and feems to have ail the good Qualities fo lately recommended from the Throne. Weekly Mifcellany, Jan. 27. No. 7. HERE is a Method of Argumen Tufizmuch in fe among our great Reafoners, which faves the Writer a great deal of Trouble, and fecures him from being confuted. They allume a pofitive, overbearing Style, affert firongly and pasionately, and declare that none but Knaves and Bigots will contradict them. We are obliged to prove every thing, as often as they deny it, and to confute their Alfertions, tho' they allign no Reasons, nor take any Notice of what has been written against them. Wilfully mistaking Facts, and miftaking the fame Fact after it has been contradicted, is iikewife notoriously pretifed by Mr Osborne and his Confederates. ΤΟ To give an Inftance: Mr Osborne fays It is as impoffible to fix any determiEste Opinion upon his Letters of GovernBest, or Religion, as it is to mifunderfand his real Meaning. In Politicks he is for a State of Nature (fee p. 5. Vo. III.) tho' there never was fuch a State fince Mankind was in being. ter is Homer, in whom we find the noble Sentiments of Antiquity. "They (fays Mr Pope) lofe much of the Pleasure of Homer, who read him only as a Poet: He gives us an exact Image of antient Life, their Manners, Cuftoms, Laws, and Politicks." In him we behold Monarchs without their Guards, Princes tending their Flocks, and Princeffes drawing Water from the Springs.-This is the fame authentick Picture we find in ScripB ture, which in many Particulars he nearly refembles. In refpect to Religion, his Reasoning always takes its Rife from Deifm, or ter- C minates in it. He afferts, there can be Do Religion in observing positive Duties, or in believing any speculative Doctrines; which Opinion is abfolutely inconsistent with the Belief of Chriftianity that reeireth both. He feems to make our nateral Appetites and Inclinations the Rule of our Actions, under no other Restricti. ons than prefent Conveniency, and worldly Prudence, without any uneafy Reflections upon our paft Conduct, or Apprehenfions concerning our future Condition. Pmbersal Spectato?, Jan. 27. No. 225. OF ANTIQUITY. D E which ftrikes the Mind with a kind of aweful Reverence. One cannot behold an antient Ruin, Monument, or even the Place where a memorable Action has been perform'd, without an internal Batisfaction not eafy to be defcrib'd. Akm to this is that exquifite Delight F which refults from the Study of the most ancient Writings. "Tis a pleasure like what one finds amongst the Tombs of the renowned Dead in Weftminster Cutbedral. As every Epitaph there af fords a Piece of Hiftory, fo in the Wri tings of the Antients, every Leaf is as G it were the Epitaph of fome great Man, whom neither Virtue, Strength, Wisdom, Por Courage could exempt from Death. The oldest Writings in the World are thefe of Mofes, the nobleft Treasure of Antiquity, containing the beft Account of the Creation, and of the first Age; they are written in a manner fo plain, yet with Lo much Force, that even in the Tranflatit, they retain a Grandeur and Subli #y, thar pierces the Soul; as we expe cite in the Hiftory of Jofeph. The next molt antient valuable Wri H But what deferves our prefent Regard are his Piety, his Beneficence, and strict Morality, peculiarly neceffary at this Time, when not only the Authority of Scripture, but even the Distinction of Good and Evil is denied by fome. In this, and fome fucceeding Papers, which this Writer promifes, he takes Notice of fuch Paffages in Homer as exprefs the Omnipotence, Justice, Power, and o ther Attributes of the Deity; a Belief of, a Dependance on, or a Veneration for him; fuch as recommend Benevolence and Humanity, or regard the Happiness of ourfelves. "Tis true, his Theology in many Cafes is gross and imperfect, yet he ever recommends our Duty to the Gods by Prayers, Sacrifices, and all the Rites in that Age efteemed religious, and fcarce ever makes thofe fuccefsful who omit them. Can any thing exprefs a greater Submiffion, Acknowledgement, and Veneration than the Lines following: O Father of Mankind! Superior Lord! Again; where he represents him as feated on the Throne of his Majesty. a rolling Cloud Involv'd the Mount: The Thunder roar'd aloud; Th' affrighted Hills from their Foundations nod, And blaze beneath the Lightnings of the God. This bears a near Refemblance to Mofes's Defcription of the Lord Jebovab defcending upon Mount Sinai, Exod. xix. 16. The Sire of Gods his awful Silence broke; Nothing but the Sacred Writings can exceed the Grandeur of thefe Defcriptions. His |