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deed gives us a lively Idea of their own Writings upon this Subject, but which never had any Foundation in Truth.

The whole Weight of their Arguments A has been turned against a General Excife, as if that was the Scheme which the Adminiftration had in View. Was this indeed the Thing propofed, it would deferve to be rejected with the utmost Indignation against the Projectors of it; and a Minifter would find it as dangerous to make fuch a Propofition to his Majelty, as he would find it difficult to thruft it down upon the People.

But fuppofing a real Defign to extend the Excife Laws to Wine and Tobacco; what Tendency has this to a General Excife? A General Excife, is an Excife upon all the Commodities of our own Produce, as well as of thofe imported; upon the common Neceffaries of Life, as well as upon thofe Things that adminiiter to Luxury. But no body will fay, that. he can't live without he drinks Wine, or fmoaks Tobacco; he may as well aver, That unlefs he wears Velvet he can't keep himself warm.

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the 12th of Q. Anne (during the blessed Peace of Utrecht) an additional Tax is laid on Soap,-ftill by the way of Excife.

Now I appeal to any impartial Man, whether I can be justly fufpected of caballing with Mr D'anvers, in crying out on the Grievances of these Taxes on the Poor. Tours, HARRY GAMBOL.

The Craftsman, Jan. 20. No. 342. Extracts from a Pamphlet, entitl'd, Remarks on the horrible Oppreffions, Infolencies, and unjustifiable Partialities, of the COMMISSIONERS OF EXCISE, publib'd in the Reign of Q. Anne. Tcommons of England, in Parlia HE Preface is addrefs'd to the

ment aflembled, as the only fovereign Expofitors of the Laws made by them.

When, by a long-fince dormant Law, You order'd, that the Brewers and Difillers, in cafe of a small Penalty of 51. as to the Excife, upon certain Mifcarriages, fhould be decifively heard by Commiffioners, &c. it cannot be imagin'd you ever defigned to condemn the Brewers and Distillers to the Lofs of their native I have heard, fays this Writer, that Privileges, as Englißmen; and that they Daniel De Foe would write an Antwer alone fhould be thought unworthy of their to Books before they were published; Share in the Magna Charta of England, and that once he writ an Aniwer to a viz. to be try'd by their Peers. This Book that was never published, but I Confideration it is hoped will move you never thought Mr D'anvers would have to redress their intolerable Preffures, unfollow'd the Example of fo mercenary a E der the prefent Tyranny of the Commif Writer, for whom he takes every Occafi-fioners of Excife; especially when you On to exprefs fo great a Contempt.

Daily Courant, Jan. 19.
EXCISES no New Thing.

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HE World knows, that the common Topicks in the Craftsman ate, F Complaints of the Load of Taxes, particularly thofe that lie heaviest upon the Poor; viz. 11t, the Taxes upon Soup and Candles, 2dly, the Method of levying Taxes by the Laws of Excife..... Now whoever looks into the Statute-book will find, that in the 9th Year of Q. Anne's G Reign, and it of Oxford's Miniftry, Stat. 6. a Tax is laid on Candles for 32 Years, to be levied by the Officers of the Excife.... That by Stat. 21. in the fame Year, the faid Tax is made perpetual... That by Stat. 36. in the next Year, Duties are laid on Starch, Leather, Coffee, H Tea, Druggs, &c. and Gold and Silver Wire, all to be collected by the Officers of Excife.... That by Stat. 19. in the 10th of Q. Anne, the Tax is laid on Soap, to be collected and fubject to the Laws of Excife.... That by Stat, 9. in

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reflect, that the faid Penalties being rifen, by fundry fubfequent Acts, a Brewer or Diftiller is now liable to forfeit 2 or 3507. per Diem.

After fome general Reflections on the oppreffive Management of the Commissi oners of Excife, the Author goes on to examine, 1. Whether there is not an exorbitant Power, arbitrary, and in its Nature illegal, tho' literally otherwise, accidentally and perhaps unwarily put in their Hands? 2. Whether they have not made ufe of that Power to different Purpofes, from the true Intent of the Law, from whence they derive it?

The first Point will be beft enquired into by confidering the Laws of England, in their general Defign, the Nature and Reason of them?

Among other of the native Branches of Justice, for which Engliß Laws are famous, thefe are fome, 1. That every Englipman, offending or trefpaffing, shall have a fair Trial by his Peers, and not otherwife. 2. That indifferent Judges fhall try the Caufe between the Prince

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and the Subject, and not Parties concerned. 3. That no Man fhall be admitted an Evidence in a Cafe, where he shall be Gainer by the Condemnation of the Perfon he witnesses against.

Now if these three known Maxims of the Law are invaded in the prefent Cafe, let all indifferent People judge, whether the Commiffioners of Excife are not vested with an exorbitant Power, illegal, and contrary to the Rights and Privileges of the English Nation; and whether it is not too much to be committed to any Sett of Men less than a Parliamentary Affembly.

It follows to enquire whether thefe Commiffioners have not applied this Power, vefted in them by the Law, contrary to the true Intent, &c. This will beft appear in the five Heads of Articles, exhibited to the Parliament, by the Dif tillers; viz. 1. Informations being exhi bited unknown to the Perfons inform'd against, tho' pretended Summons have been fent, are frequently fuffer'd to lye feveral Years unpurfued, till the Servants and Witnesses, by which the Perfons accufed might defend themselves, are gone from them, or dead, or have forgot the Particulars. 2. Complaints made by the Distillers, for the Injuries and Outrages of their Officers, have been left unheard, till they have not been able to make out the Particulars. 3. They arbitrarily determine Property, and refufing the Duty, when lawfully tender'd by Perfons from whom it is legally and only due, demand it of others wholly unconcern'd, and pretend to Forfeitures for the Default. 4. When they have been fummoned to Trials, on either Informa tions, or Complaints, and have duly attended with Council and Witnesses, They have been put off without Reafon given, from Time to Time; on purpose to tire them out with the Charge and Expence of Attendance. 5. That fundry Perfons have been condemned and fined by the arbitrary Sentence of the Commiffioners and at other Times, acquitted for the fame Kind of Facts, which To-day is, and To-morrow is not, or in this Perfon is, and in another is not a Crime, according to the Pleasure of the Commissioners; fo that no Man can know when he acts fafely, and when not.

Fog's Journal, Jan. 20. No. 220.
Calculations on Trade and Taxes.

dertakings, the best Expedient is to defray them by Taxes rais'd within

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the Year. This was poffible for England in the two late Wars with France, for the Land Tax of 45. the Malt Tax, and what is raised at prefent by all the Funds, amount to 6 Millions; which with the Charges of Collection and Poor's Tax, is a greater Sum than England ought ever to have rais'd, or what was fairly expended. It's true, the War in the late Queen's Time, (by carrying it into Spain) coft Yearly at an Average 4,800,005% but the first and laft War at an Average not above 4,000,000l. a Year.

This Maxim of defraying our yearly Expences by Taxes railed within the Year, is more neceffary now, than it was in the Beginning of the first War, fince our Trade, by being already much bur den'd, is the lefs fufceptible of any furC ther Burden.

Since the Peace of Utrecht there has been rais'd upon the People of Great-Britain for fome Years 9,000,000 Yearly, and for fome Years to come there may be rais'd 8 Millions Yearly, arifing from the following particulars; viz. Yearly D Expence; Civil Lift, Intereft and Sinking Fund; Charges of collecting and dif burfing, Poor's Tax, Highways, &c.

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Eight Millions is 255, per Head on every Individual in Great-Britain, fuppofing the Number of the People 8 Millions.

and Water, or the Products of them maAll the Effects of any Nation are Land nufactur'd, which may be valued at above 19 Parts in 20: therefore the Riches of Great Britain and the Manufactures of the People may pass for convertible Terms.

In a Mais of People not above one half labour, fuppofe the Limits of the Age of Labour to be between 13 and 63; there are 2 thirds or 8 twelfths between thefe Ages, and from thefe 8 you must subduct at least a fourth or two eighths under the following Claffes: Females fequeftrated from Labour by the Condition of their Sex; the Idle by Rank or Choice; Men of Profeflions who vend the Manufacture

of others; the Sick and Impotent; fo that there only remain 6 of 12 labouring or manufacturing; therefore by the prefent Rate of Taxes there is raifed 205. per Head upon every Individual, which makes 405. upon the Labour, and perhaps 35. upon the annual Labour of every Individual.

If the Yearly Expences of every Individual be 51. then il. paid in Taxes increafeth the Expences of Living 20 per Cent.

The Price of Labour is rais'd in Proportion

portion to the fcarcity of Labourers. Suppofe of 3 Millions of labouring People 30,000 carrying Arms or levying Taxes, 30,000 is one per Cent. on 3 Millions, by which the Price of Labour will be increafed one per Cent, and thefe living A upon the Labour of the reft make another one per Cent. or double of the Proportion; but the Proportion is much higher in Britain, for the 30,000 colt above 30l. per Head. Therefore great Arinics and numerous Collectors increase greatly the Price of a Manufacture of a Country.

All Taxes upon Commodities of univerfal Confumption raffe at least to, perhaps 15 per Cent, more than their Rate on the People; becaufe the Dealers in thofe Commodities exact that Intereft for the Money advanced for the Tax.

There can be no Security for Foreign Trade, except the Monopoly orCheapnefs of Commodities. The Course of Trade is changeable by the Difference of 1 or 2 per Cent.

Suppofe the Balance of our Trade 2 Millions per Annum. there is a Duty upon this of 20 per Cent. by the Intereft due D to Foreigners upon publick Funds, which may be put at 400,000l. per Ann.

From the Premiffes it's apparent that our exportable Commodities have a Duty of 30 per Cent. upon them, which operate in Abatement of our Exportation; therefore itwould be imprudent to increase the Price of our Commodities, by laying further Duties on our Confumption.

Excifes upon Commodities of univerfal Confumption are Pole-Taxes raised without Diftinction of Ranks or Abilities. Suppofing the Expence of every Individual be increafed 9d. Yearly by the Tax upon Salt; it were better for the Mafter of a Family to have it collected by a Pole-Tax by the Parish Officers, than by Excife, by which means the Expence, and the 10 per Cent, upon the Advance of the Tax would be faved. (fee p. 604, 605, Vol. II.)

Excifes upon the Neceffaries of Life encrease the Expence of the manufacturing People more, in Proportion, than that of others in a higher Rank, for Example, Day-Light- infinite per Cent. Sult Tax, at 300 per Cent. Candle Light, Coals, Soap, Leather, at a Medium of 25 per Cent. Money receiv'd by Apprentices 2 and half per Cent.

As it is pernicious to burden Trade, fo it feems prudent to cafe it of those Taxes which feem more immediately to af fect it, even by abating the Income of the Sinking Fund.

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Suppofe the Annuity payable by the Sinking Fund to be one Million, and the National Debt 49 Millions. Such Annuity will pay fuch Debt in about 28 Years, at Half Yearly Payments, and 4 per Cent. Intereft. An Annuity of 800,000l. will clear the fame Debt in 32 Years. Suppofe that the Abatement of fome Taxes may extend your Exportation to the amount of an equivalent Sum of 200,000l. per Ann, at the End of 32 Years the Nation will be richer by above 12 Millions upon that fingle Account of poftponing the Payment of their Debts only 4 Years.

This Piece of OEconomy propos'd, is reduc'd to a fingle Point, viz. Bowes a great Debt, he allots a certain annual Sum to clear it, which Sum operates in linking his Debt at the Rate of 4 pr Ct. pr Ann. but fome part of this Sum kept in his own Hands may produce perhaps 10 per Cent. Which is more eligible, the continuing, or abateinent of his linking Fund?

Amplebee's Journal, Jan. 20.

"HE Polemical Writer in this Journ.

Thaving drept his Correfpondence,

the former Author refumes his Character of a Friend to Mankind, tho' attach'd to no Party. As the Town is now growing full, Men by displaying their Follies will afford him leans and Opportunity to amend them.

Is forry at the Entrance of his Weekly Courfe lie cannot compliment the Publick with a Panegyrick on any extraordinary Performance with which they have been lately entertained. However, ventures to inform them, that the Expectation of the Town is raifed in Favour of a new Piece, by a celebrated Author, quickly to be play'd. The Title of it, according to fome Advices, is Achilles, others, the Thracian Maid. "Tis allured, it's an excellent Dramatick Performance; its Characters just, the Songs lively and agreeable; the Moral wonderfully inftructive. Thefe are ftrange Things to be faid of a Ballad Opera!

It having been objected to his Wri tings, that they are too grave, he declares he will write nothing for the future but what shall carry the Mark of Politeness.

With Regard to the Ladies, hopes it will never be a Part of his Duty to reprove them. He has been told, indeed, that fome indecent Fashions have cropt in amongst them, that Women who have not given up all Pretences to Virtue ray out till Midnight with a Male Acquain tance, and then are extremely out of Hu

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mour, if their inquifitive Husbands ex-
prefs any Uneafinefs, as to where they
have been, and what they have been do
ing. But takes thefe for malicious Af
perfions of the Enemies of the Sex, and
therefore will not offer a Word of Caution.

Dniversal Spectatoz, Jan. 20. No. 224.
On the Obfervation of Sunday.

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Service; one was, when the Lady Talkative entertain'd her with a true and impartial Hiftory of Mifs Wanton's 'Tympany, and the other, when the young Lord Amorous in the next Pew, made Love to her. That by fleeping fo frequently in fuch open Places the was never free from Cricks, Coughs, Spleen, Cholich, Hyftericks, &c. For thefe and other good Caufes the Petitioners pray'd, that for the future all the Day's in the Week might be reputed upon an equal Footing.

Against this Petition a Remonftrance was immediately drawn up by the Tradesmen's Wives and Apprentices, importing that if the Petition was granted, no Time would be allow'd them for Diversion; whereas on Sundays they had the Plea fure of fhewing their fine Cloaths, vifitCing, going to Church where they could fee good Company, learn the Fashions, ogle the Men, and reap all the Advantages of a Play without the Expence of it. The Apprentices urg'd they were as much confined as their Miftreffes, and confequently that Sunday was the only Day in which they were at Liberty to Whore and Drink. That confidering the conftant Vigils which the Ladies of Quality kept at Cards, Mafquerades, &c. the Sleep which they met with at Church, was fo far from being an Inconvenience, as pretended, that it was hardly fufficient to compenfate for the Deficiencies of the Week paft; and that as frequent Phyfick is neceffary to preferve the Conftitution of a fine Lady, they might take it on that Day without Lofs of Time.

Na Time feveral Ladies of Quality prefented a Petition to Parliament, fetting forth the many and great Inconveniencies that accrue to the Publick B from the Obfervation of Sunday, as it's now by Law eftablished. That the Petitioners were in the utmost Distress how to render that Day tolerable to them, they being then, (as if predeftin'd by the Stars) inevitably either afleep or in the Vapours; that the Dutchefs of Maydew had been conftantly indifpos'd every Sunday for upwards of 40 Tears, and that tho' fhe had been attended by the most eminent Physicians, and was her felf the moit dextrous Artift at improving a bad Face, yet her Conftitution by fuch frequent Relapfes, was entirely destroy'd, and her Face irreparably decay'd; That D the Countess of Hazardall had every Sunday for feveral Years condescended to an Action beneath her Quality, and fet apart that Day for infpecting and fetling the Accompts of her Family, yet was continually tortur'd with the Head Ach, and plagu'd with Betty's Awkwardnefs in E dreffing her, which once especially affected her Spirits fo violently, that he could not recover them till the Thursday following,when upon an agreeable Vilit from Mr Spadille and five or fix of his younger Bro. thers, her Spirits were reftored to their wonted Harmony: But,that notwithstanding the ftri&t Friendthip, and the frequent F good Offices of this kind from the Family of the Mattadores, thofe Grievances had rifen fo intolerably, that her Ladyfhip had been forc'd to change her Woman 19 Times, and have 23 Cooks in one Year. It likewife reprefented that the Lady Frimley had for 10 Years frequented the Church on Sundays, but that she had no fooner paid her Compliments to her Acquaintance, and made a few flight Kemarks on the awkward Dreffes of the People, but he was frequently feized with a Fit of Drowfinels, which the H knew not how to attribute to any thing but her own Silence, and a continual Murmur in the Place; that the could not recollect above two Inftances of her being able to keep awake throughout Divine

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This Remonftrance was back'd by another from the Clergy. The Topicks they went upon were, That the Seventh Day had been appointed by Divine Command; that it had ever been strictly ob ferved by the Apostles and Frimitive Chriftians, that the Soul was much more valuable than the Body, and Eternity infinitely preferable to Time; with 25 fuch old-fashion'd Arguments, which had nothing in the World but downright Grace: and Godliness to recommend them.

The Female Remonftrants, upon hear ing this Defence of the Clergy, were quite dejected and confounded; fearing fuch Advocates would prove worfe than none. On the contrary, the Ladies of Quality doubted not but the Gendemen of the House of Commons were of too Genteel a Turn of Thought to be moved by fuch weak Pretences: Eut it happen'd that the Members did not prove to be fuch fine Gentlemen as expected, but

unanimously voted in Favour of Sundays and the Clergy.

London Journal, Jan. 20. No. 701.

Of Publick Wifdom.

Ublick Wifdem, or the Wisdom of Men

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at the Head of Affairs, confists in having the Good of the Publick conftantly before their Eyes, and pursuing that Good by juft and worthy Means; for there is fuch a clofe Connexion between B Honefly and publick Happiness, that nothing can be for the Profperity of a Nation, which is unjuft in itself, or oppref five to any part of the Subjects.

Gentlemen in Power, fhould not for any partial or private Confideration, employ it to the Detriment of the Peo- C ple; they should confider not only what is for the real Benefit of the Nation, but fhould pay fome Regard to the Humours, Inclination and Prejudices of the People; yet, not fo as to depart from what is Right, or lay by a Séheme apparently for the Good of the Nation, because the Peo- D ple are against it; this would fhew Pu fillanimity, and Want of Abilities and Refolution. But then it should be confider'd whether the Scheme is Right upon the whole; whether what is got one Way is not lost another, whether it is not better to bear with fome Frauds in E Duties, than opprefs or grieve the Subject by a new Manner of Collecting, terrible in Apprehenfion, and perhaps burthenfome to themfelves and Pofterity.

Gentlemen out of Power ought to employ all their Abilities for the Benefit of the Nation, and never oppofe, but for the Sake of the Publick. Kingdoms hap py and flourishing have been deftroy'd by Oppofition; and many Minifters of State, good in themfelves, have been driven to do things against their Natures, from the Difficulties created by the turbulent Paffions of Men out of Power. "Tis but laft Week, that the Craftsman quoted Shakefpeare to fhew, that we are on the Brink of Ruin; that we were leas'd out, and had made Conqueft of our felves; and his Correfpondent fays, the Quotation deferved a Place in his Journal at this Funiture, becaufe 'tis a Speech of John of Gaunt's, reprefenting the Grievances of the Nation, under one of our most unhappy Princes. Is this Wifdom or Madnefs? Virtue or Malice? Patrictifm or Faction?

Is it Wisdom to fet the People all in a Roar, about what they know nothing

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of? To make them meet in Bodies all over the Kingdom, and refolve strenuously to oppofe an imaginary Monster in any Form or Shape? Would not Wisdom have taught them Patience, till the Scheme was laid before the Publick, and then if any Part of it appears against the Interefts of Trade, they will have full Liberty to make their Objections; and if they can't get it laid afide, may obtain fuch Alteration as will give them Satiffaction.

It feems very improbable, that the Miniftry fhould engage in a Scheme detrimental to the Publick, and which muft neceffarily affect their own Intereft; by fetting all the Trading Part of the Nation against them.

It is faid, by the Friends of the Miniftry, that this Scheme is highly advantageous to the Intereft of the fair and boneft Traders; that it will not fubje& them to the Power of Officers; and will bring in near 400,000l. a Year upon the prefent Duties, all which is now fraudulently lost.

It is faid, when Taxes are laid they ought to be paid, that tis very unreafonable fome Tradefmen fhould pay Duties, and others get Eftates by paying none; and that if ever the Minuters were right in any Thing for the Good of the Nation, they are right in this. They ought not to be condemn'd before they are tried. Their Reafons will shortly be laid before the House ; and till then, I suspend my Judgment.

Weekly Mifcellanp, Dec. 20. No. 6.
Of MAN.

HE Philofophers have given us fc. veral Definitions of Man; Animal Religiofum, Animal Rifibile, Animal Rationale, religious, laughing, and reafoning. But thefe Definitions are imperfect. The only way of judging of the Power and Capacities of a Being, is, by Experience. If a Man has all Opportunities of acquiring a Sense of Religion, and Occafions of fhewing it, and yet does not appear to have any, it's prefumed, that all Men are not religious Animals, nor capable of being fuch. Whether this be not the Cafe of many Men let the Reader determine from his own Knowledge. There is in great Numbers (who pais under the Denominations of Men) not only an Inaptitude to Religion, but a ftrong Antipathy to it. To give a Cafe in Foint, as the Lawyers term it: A Gentman, in feeming good Health, upon

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