life'd in OCTOBER, 1733.

THE

Gentleman's Magazine:

NOVEMBER, 1733

PROCEEDINGS and DEBATES in laft Seffion of Parliament.

DEBATE on the Excife Scheme March 14,
in a Committee of the House of Commons.
Mr C-r of the E-r, to this Effect:

SIR,

A

AS I had the Honour
to move for the
Houfe's refolving it-
felf into this Com-
mittee, I think it
incumbent on me to
open to you what
was then intended B
to be propofed as the
Subject of your Con-
fideration. We are now in a Committee for
confidering of the moft proper Methods for
better Security and Improvement of the Du-
ties and Revenues already charged on, and
payable from Tobacco and Wines: This
can be done in no Way fo proper or effect- C
ual, as that of preventing for the future
thofe Frauds by which the publick Reve-
nues have been fo much injured in Times
paffed. I know, whoever attempts to re-
medy Frauds, attempts a Thing, very difa-
greeable to all thofe who have been guilty
of them, or who expect a Benefit by fuch
in Time to come. This, Sir, I am fully D
fenfible of, and from this have fprung all
thofe Clamours raised without Doors a-
gainst what I am now to propofe. The
Smugglers, fraudulent Dealers, and thofe
who have for many Years been enriching
themselves by cheating their Country, fore-
faw, that if the Scheme I am now to pro-
pofe took Effect, their profitable Trade would E
be at an End; this gave them the Alarm,
and from them I am perfuaded it is, all
thofe Clamours have originally proceeded.
---In this 'tis certain they have been moft
ftrenuously affifted and fupported by another
Set of People, who, from Motives much
worfe, and of much more dangerous Confe-
quence to their Country, are fond of im- F
proving every Opportunity for ftirring up
the People, to Mutiny and Sedition. But,
Sir, notwithstanding all the Clamours fuch
wicked and deceitful Men have been able to
raife, as the Scheme I have to propofe will
be a great Improvement to the publick Re-

venue, an Improvement of 2 or 300,0001 per Ann. perhaps more, and as it will likewife be of great Advantage to the fair Trader, I thought it my Duty, not only as being in the Station I am in; but alfo as a Member of this Houfe, to lay it before you; for no fuch Clamours fhall ever deter me from doing what I think is my Duty, or from propofing any Thing I am convinced will be of fuch fignal Benefit to the Revenue and to the Trade of my Country.---It has been moft induftrioufly (pread abroad, that the Scheme I am now to propose, was a Scheme for a General Excife, but I aver no fuch Scheme ever entered my Head, nor, for what I know, the Head of any Man I am acquainted with: My Thoughts were always confined folely to thofe two Branches of the Revenue arifing from the Duties on Wine and Tobacco, and it was repeated Ad

vices I had of the notorious Frauds committed in these two Branches, and the Clamours even of fome of the Merchants themfelves, that made me turn my Thoughts parlarly towards confidering thofe two Branches in order to find out, if poffible, fome Reticumedy for the growing Evil; what I am now going to propofe will, I believe, if agreed to, be an effectual Remedy; but if I now fail in, it will be the laft Attempt of this Kind I fhall ever make, I believe the laft that will ever be made, either by me or any that fhall fucceed me in the Station I am now in.---At prefent, Sir, I fhall lay before you only the Cafe as it now ftands with Refpect to the Tobacco-trade, and the Revenue arifing therefrom; it will be neceffary firft to confider the Condition of our Planters of Tobacco in America; if we can give any Credit to what they themfelves fay, we muft conclude they are reduced almost to a State of Defpair, by the many Frauds committed in that Trade, the heavy Duties the Importers of Tobacco are obliged to pay upon Importation, and the ill Ufage they have met with from their Factors and Correfpondents in England, who from being their Servants are become their Lords and Mafters. The e poor People have fent Home many Reprefentations of the bad State of their

Affairs, and have lately fent over a Gentleman with a Remonftrance fetting forth their Grievances, and praying for some speedy Relief: This they may obtain by Means of the Scheme I intend to propofe, and I believe it is from this Scheme only that they can expect any Relief.---Next we are to confider the State of the Tobacco-trade, with Regard to the fair Trader; the Man who deals fairly with the Publick, as well as with private Men, who honeftly pays all thofe Duties the Publick is juftly entitled to,

A

an Extent was iffued out immediately against him, and thereby the Government got Poffeffion of all his Books, by which the Fraud he had been guilty of was difcovered; for it appeared, as may be feen by one of his Books I have in my Hand, that on the Column where the falfe Quantities had been entered at the Importarion, by Collufion between him and the Officer, by which he paid or bonded the Duty payable on Importation, a Slip of Paper had been fo artfully pafted on that it could not be difcover'd, and upon this Slip of Paper were written the real

finds himself foreftalled almoft in every B Quantities which were entered, because he

was obliged to produce the fame Book when that Tobacco was entered for Exportation; but then on Exportation the Tobacco was entered according to the Quantities marked on this Slip of Paper by which he got a Drawback, or his Bonds to near double the Value of what he had actually paid Duty for C on Importation. Yet, Sir, this Midford was as honeft a Man and as fair a Trader as any in London; I mean that before thefe Frauds came to be difcovered, he was always reckoned as honeft a Man and as fair a Trader as any in London, or in any other Part of the Nation.

Market within the Island, by the Smuggler
and fraudulent Dealer; and even as to our fo-
reign Trade in Tobacco, thofe who have
no Regard to Honour, to Religion, or the
Welfare of their Country, but are every Day
contriving to cheat the Publick by Perjuries
and falfe Entries, are the greatest Gainers;
and it will always be fo, unless we can fall
upon fome Way of putting it out of their
Power to carry on any on any fuch Frauds
for the future.---Laftly, Sir, we ought to
confider the great Lofs fuftained by the Pub-
lick, by means of the Frauds committed in
the Tobacco-trade, and the Addition that
muft certainly be made to the publick Re-
venue, if thofe Frauds can be prevented.
By this Addition we may be enabled to re- D
lieve the Nation from fome of those Taxes
which it has laboured under fo many Years;
whereas, as the Cafe now ftands, the honeft
Part of the Nation are charged with Taxes
which they would be free from, if the frau-
dulent Dealers and Smugglers could be o-
bliged to pay that is juftly due by them to
the Publick. This, Sir, will, I am con-
vinced, be the Effect of the Scheme I am to
propofe; whoever therefore views it in its
proper Light, must see the Planters, the fair
Traders, and the Publick ranged upon one
Side in Favour of it, and none but the un-
tair Traders and the Tobacco-factors upon
the other.---I fhall beg Leave to mention to F
you, Sir, fome of thofe Frauds which have
come to my Knowledge. The Evidence I
have had of them is to me very convincing:
But in fuch Cafes Gentlemen ought always
to confider what Evidence it is impoffible to
bring, what Evidence it is by the Nature
of the Thing unreafonable to expect.

Then he gave a most exact Account of the feveral Frauds practifed of late Tears in the Tobacco-trade, from which he made Calculations of the Lofs the Publick thereby fuftained, particularly that of getting the Tobacco weighed at an under Weight upon Importation, and upon Exportation at a Weight much above what it ught to be:

A particular Inftance of this Fraud, (fays he) we came lately to the Knowledge of by mere Accident: One Midford, who had been a confiderable Tobacco-merchant, happoned to fail, he owed a large Sum of Mo>ey upon Bond to the Crown, whereupon

E

G

H

After this he mentioned the feveral Frands following, viz. That of Re-landing the Tobacco after it was shipped off for Exportation, of Socking Tobacco, which was a Cant-word used for fealing and fmuggling it out of the Ships after their Arrival in the River, before they were unloaded at the Custom-house. That of Stripping the Leaves from the Stalks, and afterwards Splitting and preffing the Stalks by Engine contrived for that Purpose, and then exporting them. That of giving Bonds for Duty payable on Importation, whereby the Government had loft feveral large Sums by the Failure of of Payments of fuch Bonds. That of the rich Moneyed-men making Prompt-payments, by which the Publick was obliged to allow them Ten per Cent. Difcon count as to the Duties, and by entering the Tobacco foon after for Exportation, they drew back the whole Duties, fo that the Govern ment actually loft Ten per Cent. upon all the Tobacco fo entered.

Thefe Frauds, Sir, (Says he) are notorioufly known; and as the Laws of the Cuftoms have been found ineffectual for preventing them it is propofed to add the Laws of Excife, and by Means of both it is probable, I may fay certain, all fuch Frauds will be prevented; (here he gave an Account of the several Acts of Parliament for laying Duties on Tobacco, then he went on) By all which, Sir, ir appears that the Duties now payable upon Tobacco on Importation amount to 6 d. and one third Part of a Penny, per Pound Weight, all which must be paid down in ready Money on Importation, with the Allowance of ten per Cent. on Prompt-payment, or otherways there must be Bonds given with Sureties for the Payment thereof, which is of

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