of　this　Nation　is　by　particular　men　upon　themselves　and　then　what　part　thereof　is　necessary　for　the　Publick；　both　which　（no　not　the　former）　are　so　difficult　as　most　men　imagine。　　　　　3。　In　the　next　place　we　must　conceive　that　the　very　perfect　Idea　of　making　a　Leavy　upon　Consumptions；　is　to　rate　every　particular　Necessary；　just　when　it　is　ripe　for　Consumption；　that　is　to　say；　not　to　rate　Corn　until　it　be　Bread；　nor　Wool　until　it　be　cloth；　or　rather　until　it　be　a　very　Garment；　so　as　the　value　of　Wool；　Cloathing；　and　Tayloring；　even　to　the　Thread　and　Needles　might　be　comprehended：　But　this　being　perhaps　too　laborious　to　be　performed；　we　ought　to　enumerate　a　Catalogue　of　Commodities　both　native　and　artificial；　such　whereof　accompts　may　be　most　easily　taken；　and　can　bear　the　Office　marks　either　on　themselves；　or　on　what　contains　them；　being　withall　such；　as　are　to　be　as　near　Consumption　as　possible：　And　then　we　are　to　compute　what　further　labour　or　charge　is　to　be　bestowed　on　each　of　them；　before　consumption；　that　so　an　allowance　be　given　accordingly。　As；　for　example；　suppose　there　be　an　hundred　pounds　worth　of　Stript　Stuff　for　Hangings；　and　an　hundred　pounds　worth　of　Cloth　or　Stuff　for　the　best　meens　Cloathes；　I　conceive；　that　the　Cloth　should　bear　a　greater　Excize　then　the　said　stript　stuff；　the　one　wanting　nothing　but　tacking　up；　to　be　at　its　wayes　end；　and　the　other　Tayloring；　Thread；　Silk；　Needles；　Thimbles；　Buttons；　and　several　other　particulars：　The　Excise　of　all　which　must　be　accumulated　upon　the　Excise　of　the　Cloth；　unless　they　be　so　great　（as　perhaps　Buttons；　Lace；　or　Ribbons　may　be）　to　be　taxed　apart；　and　inserted　into　the　Catalogue　abovementioned。　　　　　4。　Now　the　things　to　be　accumulated　upon　Cloth　are；　as　near　as　possible；　to　be　such　particulars　as　are　used　onely　to　Cloth；　or　very　rarely　to　any　other　particular；　as　the　several　sorts　of　peculiar　trimmings；　so　on　Corn　should　be　accumulated　the　charge　of　grinding；　bolting；　yeast；　etc。　for　the　baking　of　it　into　Bread；　unless；　as　was　said　before；　any　of　these　particulars　can　be　better　rated　apart。　　　　　5。　A　question　ariseth　hence；　whether　any　Native　Commodities　exported　ought　to　pay　the　Excize；　or　that　what　is　imported　in　lieu　of　it　should　pay　none？　I　answer　no；　because　they　are　not　spent　here　in　specie；　but　I　conceive　that　the　Goods　returned　from　abroad　for　them　and　spent　here　should　pay；　if　the　exported　have　not　already；　for　so　shall　what　we　spend　pay　once；　but　not　oftner。　Now　if　Bullion　be　returned；　then　if　it　be　coyned　into　Money　it　ought　not　to　pay；　because　Money　will　beget　other　commodities　which　shall　pay；　but　if　the　said　Bullion　be　wrought　into　Plate　and　Utensils；　or　disgrost　into　Wire　or　Lace；　or　beaten　into　Fueilles；　then　it　also　ought　to　pay；　because　it　is　consumed　and　absolutely　spent；　as　in　Lace　and　Gilding　is　too　notorious；　and　this　is　the　reason　why　I　think　the　Leavy　we　commonly　call　Customs　to　be　unseasonable　and　preposterous；　the　same　being　a　payment　before　consumption。　　　　　6。　We　have　several　times　spoken　of　Accumulative　Excize；　by　which　we　mean　Taxing　many　things　together　as　one：　As　for　example；　suppose　the　many　Drugs　used　in　Treacle　or　Mithridate　were　used　onely　in　those　Compositions；　in　such　case　by　taxing　any　one　of　them；　the　whole　number　will　be　taxed　as　certainly　as　that　one；　because　they　all　bear　a　certain　proportion　one　to　another：　In　Cloth；　the　Workmanship　and　Tools　as　well　as　the　Wool　may　be　well　enough　taxed；　etc。　　　　　7。　But　some　have　strained　this　Accumulation　so；　as　they　would　have　all　things　together　taxed　upon　some　one　single　particular；　such　as　they　think　to　be　nearest　the　Common　Standard　of　all　Expence；　the　principal　ends　of　their　proposition　being　these；　viz。　　　　　First；　To　disguise　the　name　of　Excize；　as　odious　to　them；　that　do　neither　know　the　payment　of　Taxes　to　be　as　indispensable　as　eating；　and　as　have　not　considered　the　natural　justice　of　this　way　of　Excizing　or　proportionating。　　　　　Secondly；　To　avoid　the　trouble　and　charge　of　Collecting。　　　　　Thirdly；　To　bring　the　business　ad　firmum；　and　to　a　certainty　of　all　which　we　shall　speak　hereafter；　when　we　examine　the　several　reasons　for　and　against　the　way　of　Excize；　proceeding　now　to　the　several　species　of　Accumulative　Excizes；　propounded　in　the　world。　　　　　8。　Some　propound　Beer　to　be　the　only　Excizeable　Commodity；　supposing　that　in　the　proportion　that　men　drink；　they　make　all　other　Expences；　which　certainly　will　not　hold；　expecially　if　Strong　Beer　pay　quintuple　unto；　（as　now）　or　any　more　Excize　then　the　small：　For　poor　Carpenters；　Smiths；　Felt…makers；　etc。　drinking　twice　as　much　Strong　Beer　as　Gentlemen　do　of　Small；　must　consequently　pay　ten　times　as　much　Excize。　Moreover；　upon　the　Artizans　Beer　is　accumulated；　onely　a　little　Bread　and　Cheese；　leathern　Clothes；　Neck…Beef；　and　Inwards　twice　a　week；　stale　Fish；　old　Pease　without　Butter；　etc。　Whereas　on　the　other；　beside　Drink；　is　accumulated　as　many　more　things　as　Nature　and　Art　can　produce；　besides　this　way　of　Excizing；　though　it　be　never　so　well　administred；　is　neither　so　equal　nor　so　easie；　nor　so　examinable　as　the　simple　Poll…money　before　spoken　of；　which　is　also　but　an　Accumulative　Excize。　　　　　9。　What　hath　been　propounded　for　Beer　may　be　of　Salt；　Fuel；　Bread；　etc。　and　the　Proposition　would　all　labour　under　the　same　Inconveniences；　for　some　spend　more；　some　less　of　these　Commodities；　and　sometimes　Families　（each　whereof　are　propounded　to　be　farmed；　withou　descending　to　individual　heads）　are　more　numerous　at　some　times　then　at　others；　according　as　their　Estates　or　other　Interests　shall　wax　or　wane。　　　　　10。　Of　all　the　Accumulative　Excizes；　that　of　Harth…money　or　Smoak…money　seems　the　best；　and　that　onely　because　the　easiest；　and　clearest；and　fittest　to　ground　a　certain　Revenue　upon；　it　being　easie　to　tell　the　number　of　Harths；　which　remove　not　as　Heads　or　Polls　do：　Moreover；'tis　more　easie　to　pay　a　small　Tax；　then　to　alter　or　abrogate　Harths；　even　though　they　are　useless　and　supernumerary；　nor　is　it　possible　to　cover　them；　because　most　of　the　neighbours　know　them；　nor　in　new　Buildings　will　any　man　who　gives　forty　shillings　for　making　a　Chimney　be　without　it　for　two。　　　　　11。　Here　is　to　be　noted；　that　a　Harth…money　must　be　but　small；　or　else　'twill　be　intollerable；　it　being　more　easie　for　a　Gentleman　of　a　thousand　pound　per　annum　to　pay　for　an　hundred　Chimneys　（few　of　their　Mansion…Houses　having　more）　then　for　Labourers　to　pay　for　two。　Moreover；　if　the　Land…Lord　onely　pay　this　Tax；　then　is　it　not　an　Accumulative　Excize　for　all；　but　a　particular　Excize　upon　but　one　onely　Commodity；　namely　Housing。　　　　　12。　Now　the　Reasons　for　Excize　are　these；　viz。　　　　　First；　The　Natural　Justice　that　every　man　should　pay　according　to　what　he　actually　enjoyeth；　upon　which　account　this　Tax　is　scarce　forced　upon　any；　and　is　very　light　to　those；　who　please　to　be　content　with　natural　Necesaries。　　　　　Secondly；　This　Tax　if　it　be　not　farmed；　but　regularly　collected；　engages　to　thrift；　the　onely　way　to　enrich　a　Nation；　as　by　the　Dutch　and　Jews；　and　by　all　other　men；　who　have　come　to　vaste　Estates　by　Trade；　doth　appear。　　　　　Thirdly；　No　man　payes　double　or　twice　for　the　same　thing；　forasmuch　as　nothing　can　be　spent　but　once；　whereas　it　is　frequently　seen；　that　otherwise　men　pay　both　by　the　Rent　of　their　Lands；　by　their　Smoaks；　by　their　Titles；　and　by　Customs；　（which　all　men　do；　though　Merchants　chiefly　talk　of　it）　they　also　pay　by　Benevolence　and　by　Tythes；　whereas　in　this　way　of　Excize　no　man　need　pay　but　one　way；　nor　but　once；　properly　speaking。　　　　　Fifthly；　By　this　way　an　excellent　account　may　be　taken　of　the　Wealth；　Growth；　Trade；　and　strength　of　the　Nation　at　all　times。　All　which　Reasons　do　make　not　for　particular　compoundings　with　Faculities；　nor　for　letting　the　whole　to　farm；　but　for　collecting　it　by　special　Officers；　who　having　a　full　employment；　will　not　be　a　fourth　of　the　charge　of　our　present　many　multiform　Levies；　for　to　put　extraordinary　trouble　and　hazzard　upon　the　Countrey　Officers；　is　a　sorer　Taxing　of　them；　then　to　make　them　pay　a　small　Reward　unto　practised　Persons　to　be　their　Substitutes。　All　which　are　the　common　Objectives　against　Excize。　　　　　13。　I　should　here　adde　the　manner　of　Collecting　it；　but　I　refer　this　tothe　practice　of　Holland；　and　I　might　also　offer　how　men　may　be　framed　to　be　fit　for　this　and　other　Publick　Trusts；　as　to　be　Cashiers；　Storekeepers；　Collectors；　etc。　but　I　refer　this　Enquiry　unto　a　more　ample　and　fit　occasion。