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over and above the additional Nine-pences laid on the Barrels of Ale and Beer since the Revolution ; by this Scheme the strong Ale Countries will be brought to some Level with the small Ale Countries, and the Fine-Ale Brewer with the Porter's Liquor Brewer: And indeed it's unaccountable, that a Barrel of Ale ac seven Shilling, sold by the common Brewer, shall pay as much as a Barrel of Ale sold by the same Brewer at sixteen Shillings, one Pound, or three Pound the Barrel ; and that a Man, by drinking strong Ale, should get the better of the Publick by two Thirds in the Excise.

Now since it is agreed, that these two Branches of the Customs and Excise being sufficient to answer the Charge of the Civil List, Guards and Garrisons of both Kingdoms, and since the Scors are willing to pay according to the Laws establishing the Customs and the Excises of Beer and Ale, &c. according to the Letter and Equity of the Act of Tonnage and Poundage, and the Acts of Excise of the 12th of Charles II. and according to the Practice and Method of the Excise and Customs of England, what can be required more of them? Sure the additional Duties to the Act of Tonnage and Poundage, and the additional Cuftoms now in Force in England, and the additional Nine-pences upon the Barrel of Ale and Beer, and the new Duties upon Salt and Malt, Paper, Births and Burials &c. ought not to be expected to be paid by the Scots ; for these new and additional Duties, Customs, and Excises, are the Sores and Wounds of the last War, and are the proper Debts of England, which neither the Scots can or ought to pay; and this is more than what was agreed by the Commisioners of the Union the first Year of her Majesty's Reign, that both Kingdoms should pay their several Debrs, and neither Kingdom be affected with the Debt of the other.

And in Times of War, that is, future Wars, entered into after the Expiration of this present War, the Scots will be able to pay a Poundage upon Land of one, two, or more Shillings, or additional Customs and Excises, as well as most of the northern Counties in England. Land and Trade in Scotland will improve in Scotland under an Union with England, the one in Value and Rent, and the other in Extent and Bulk ; and so much as there is of Land in Scotland, and how much that Land is improveable, or how much the Trade of Scotland is increasable, so much will there be added to the Stock of England.

I know it will be a ready Objection, that if the People of Scotland pay but according to this Act of Tonnage and Poundage, and the two Acts of Excise of Charles II. they will be thereby enabled to run away with the Trade of England, and underlive and undersell what Englishmen can do for: But to this ready Objection I have this ready Answer, That it is to be understood the Scots shall pay no more than according to the fore-mentioned Acts of Customs and Excises ; that is, within the present District and Bounds of Scotland; but if the Scots import any Manner of Goods or Commodities into England, for which they have already paid the Custom, according to the fore-mentioned Acts of Tonnage and Poundage in Scotland, as by Certificate will appear, they shall be liable to pay the additional Duties in any


Port of England, where the said Goods or Merchandizes are entered and landed. Thus the Balance of Trade will, after the Union, remain as before the Union, and what the Scots save of their Customs and Excises, is always to be understood of their Home-Consumption within the present District of Scotland.

On the other Hand, the Scots will be ready to suggest they shall be no Gainers under these low Customs and Excises, since they are in England liable to the high ones as well as Englishmen; but, on the other Hand, they are to consider, that they being under the low Customs and Excises at Home, it will be a mighty Benefit to them, for their living and manufacturing of every Thing among themselves : But above all, they are to consider, that upon the Day they are united with England, the Value of the Land in Scotland will rise Fifty per Cent, and in progress of Time will double, nay treble the present Rentall. The Price of Corn and Meal will rise proporcionably ; and the Poor and poor Labourer and Tradesman, upon the Increase of Trade in Scotland by the Union, will have the Money ready to pay for his Corn and Victuals, and other Necessaries, ten Times faster than at the low Rate. This is a Demonstration to all Men, chat have any Experience or Insight in Trade, and such Persons as are but doubtful of this, let them ask those Persons yet alive, that can remember the English Administration in Scotland, from the Year 1654, to the Year 1660, they won't stick to tell them, that the Price of Meal rise then from Half a Mark Scots, to Half a Crown English; and upon the withdrawing of the Englih Administration upon the Restoration of King Charles II. the Price of Meal fell to Half a Mark Scots again; and yet the poor Labourer had the Half Crown readier to pay under the Englija Administration, than the Half Mark after the Return of King Charles II. The Reason was plain, under Cromwell, Richard, and the Rumps, was a Unity of Parliament, Trade and Customs betwixt England and Scotland, and under the same Unity and good Understanding betwixt the two Kingdoms, the same Benefits will return to both Nations. Now I come to consider the last Thing propos'd,

Which is, an Unity of Administration in the Publick Revenue of borb Kingdoms.

The Kingdoms being united under one Parliament, in a Communion of Trade and Taxes, it is of absolute Necessity they should be under one and the same, Administration in the publick Revenue. The Constitution and Method of the Treasury, the Exchequer, the Customs and Excises of England, are so far superior to any Thing of these kinds that are to be found in Scotland, that I dare say the Scots will not contend for their Forms and Methods in these Matters, but drop them with Satisfaction. But at the same Time they may expect with good Assurance to see their Countrymen provided for with Places in these Offices, in Proportion to their Merit, and without any Distinction or Reserve betwixt them and Englishmen : Thus the

Treasury and Exchequer of England, together with the Offices of Cuitoms and Excise of England, shall stand as they now are established; but their

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Authority shall be enlarg'd over all Scotland as well as England, and all Fraud and Abuses in the Revenue shall be tried by the Act of Tonnage and Poundage, and the two Acts of Excise of the 12th of Charles II. and ocher Acts and Clauses of Acts made fince, for preventing of Frauds and Abuses, and the better Management of the Revenue of the Crown, which are but very few, and lie within a small Compass.

But then the Question will arise, before whom shall the Trespasses in Scotland against the Act be tried; upon Action at Law at the Suit of the Queen, or the Subject? The English Judges cannot have them tried before them; their Circuits cannot hold Allizes in Scotland, and it would be very hard to fetch the Subject and their Actions from the remote Parts of Scotland to Newcastle, and have them try'd there, and that but once a Year. On the other Hand, these Actions cannot be try'd before the Scots Judges ; for the Revenues of Customs and Excise being within the Union, cannot be try'd or judg'd by them, nor can they any Manner of Ways interpose their Authority in these Cases. To obviate this, I would propose, by the Act of the Union, to have a Court of Revenue erected in Scotland, to judge of all ACtions brought at the Suit of the Queen and the Subject, upon Acts of Parliament and Laws relating to the Revenue of the Crown. This Court to consist of five Persons, two of which to be the Surveyors-General of Customs and Excise in Scotland for the Time being, and three others to be named by the Queen, Engliso and Scotch, as her Majefty fhall think fit, with Power to try, and finally judge and determine all Caufes and Actions brought before them, relating to the Revenue. But no Accion shall lie before them until two Months or 60 Days after Seizure made by the Queen's Officer ; in which Interval the Subjects may have Time to apply themselves to the Commiflioners of Customs, in Person or by Proxy, to have Justice done them to their Satisfaction; but after the Expiration of two Months or fixty Days, they may have recourse to the Commissioners of Revenue for a Trial before them.

The Acts and Law relating to the Publick Revenue are so few, and so plain and easy, that it is not requisite to have a long Study and Practice in the Municipal Laws of either Kingdom, to qualify any Gentleman to be a Judge in this Court, and the Court itself may be fo form’d, as to give all Dispatch possible, with all Safety, to the Interest of the Revenue, and the Rights and Liberties of the Subject.

Thus I am come to the End of my Effay, and how far I have succeeded in it, I must leave that to the Publick, to whom I pray for the same Temper of Mind in reading of it, with which I have compofed it, without Partiality to either Kingdom, but with a sincere, firm, and constant Zeal for the Union of both.

A brief

A brief Account of the Tack : In a Letter to a Friend.


I HAVE receiv'd the Favour of your Letter, in which you tell me strange, 1 News indeed ; for after all the Noise that has been so long against the Tackers, insomuch that most of them thought their safest Way was to deny it in their several Countries, yet now they seem to take Heart again, and Mr. B- , whọ, you say, is lately come down, undertakes to justify all that Proceeding. The Arguments he makes use of, you tell me, are these.

In the first Place, he says, The Practice of Occasional Conformity is such a scandalous Hypocrisy, as is no way to be excus'd upon any Pretence whatsoever. That it is condemn'd even by the better Sort of Disenters themselves. That the employing Persons of a different Religion from that establishdh by Law, has never been practis'd by any wise Government, and is now allow'd, even in Holland at this Day. That the Sacramental Test was appointed by the Wisdom of the Legiflature, to preserve the Establish'd Church; which Church seems in as much Danger from the Dissenters now, as it was from Papifts then. That this Law being so necessary, and having been twice refus'd in the House of Lords, the only Way to have it passd, was to tack it to a Money-Bill. That it had been an ancient Practice to tack Bills, that were for the Good of the Subjeet, to MoneyBills; that while grievous Taxes were laid upon the People for the Support of the Crown, the Crown might in return pass such Laws as were for the Benefit of the People. That the great Necesty there was for the Money-Bills pasing, was rather an Argument for, then against this proceeding : For what Danger could there be, that the Lords (who pretend to be such great Patriots) should rather lose the necesary Supplies, than pass an AEt lo requisite for Preservation of the Church? That however, if they could fuppose them so unreasonable, the Matter was not get so bad; for it was but only proroguing the Parliament for a few Days, and the Commons might have pass'd the Land-Tax again, without the Tack.

To consider these Arguments in their Order. I fall very readily own, that a Man, who thinks it unlawful to receive the Sacrament according to the Manner of the Church of England, and yet does it to qualify him for an Employment, is no Way to be justify’d: And I shall grant further, that one who goes once 'to Church to qualify himself, and never goes afterwards, is to be condemn'd; whether his not going afterwards be upon a Scruple of Religion, or for his having no Religion at all. But neither of these are the Persons against whom this Bill is levell’d; the Design of the Bill being against such as do sometimes go to Church, and do at other Times resort to feparate Congregations. •


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Now to judge how far this Practice may be lawful, we must consider the Reasons the Dissenters pretend for their Separation from the Establish'd Church.

There are some who pretend all Communion with the Church absolutely unlawful.

There are some who do not object to Communion with the Church in general, but to some particular Parts of the Common-Prayer.

There are others, who do not pretend there is any Thing in the Establish'd Way of Worship absolutely sinful or unlawful ; but they think their own Way more pure and decent, and more according to God's Word.

There are others who do not carry the Matter quite so far as these ; but having been bred up in a way of Worship that has nothing unlawful in it, they think they ought not to leave their Friends entirely, unless there was somewhat sinful to make them do it.

As to the first Sort, they never communicate with the Church; such are the Quakers, and therefore are not concern'd in this Question,

As for the second Sort, an Objection to a particular Part of our Service cannot justify Men for not conforming to the Church in those Parts of our Service to which they have no particular Objection.

And as to the two last Sorts, which are by much the most considerable, and comprehend the greatest Part of the Independents and Presbyterians, I cannot see how those Objections can justify them for never going to our Church ; tho’ they may think themselves justify'd by them for going to their separate Congregations also.

That this was the Case of several of the Diffenters, is very evident from their Practice. Dr. Bates, Mr. Baxter, and some other of the most eminent Teachers among the Diffenters, did, after the Restoration, go constantly to the Parish-Churches, stay'd all the Divine Service, receiv'd the Sacrament every Month, and did exhort and bring their Auditors to do the like ; tho', at the same Time, they thought themselves oblig'd to keep up their separate Congregations too. And accordingly there are at this Day, in many Parts of England, several Congregations of Men, Women and Children, of such who neither by their Circumstances, Sexes or Age, can have the least Prospect of any Office, who go sometinies to the Eitablish'd Church, stay all the Divine Service, receive the Sacrament, and yet at other Times resort to separate Congregations. And how this, which has been so great a Step towards a constant Conformity, and has prov'd so in very many Families of Condition, becomes at present so scandalous and hypocritical a Practice, I cannot for my Life imagine.

Our Ancestors had a very different Opinion of this Matter: The Papists did communicate with our Church, in the Beginning of Queen Elizabell's Reign; and were so far fronı being charg'd with Hypocrisy, by any of our Church-Men for it, that all Encouragement that could be, was given to them; and a Declaration against Transubstantiation, which was in the Liturgy in Edward the Sixth's Time, was, to avoid Offence, left out, and not put

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