Settlement；　and　thinks　his　Land　an　unmoveable　Fund　for　such　an　Income）　be　not　very　forward　to　think　so：　Yet　this　nevertheless　is　an　undoubted　truth；　that　he　is　more　concern'd　in　Trade；　and　ought　to　take　a　greater　care；　that　it　be　well　manag'd；　and　preserv'd；　than　even　the　Merchant　himself。　For　he　will　certainly　find；　when　a　decay　of　Trade　has　carried　away　one　part　of　our　Money　out　of　the　kingdom；　and　the　other　is　kept　in　the　Merchant　and　Tradesman's　Hands；　that　no　Laws　he　can　make；　nor　any　little　Arts　of　Shifting　Property　amongst　our　selves；　will　bring　it　back　to　him　again；　but　his　Rents　will　fall；　and　his　Income　every　day　lessen；　till　general　Industry；　and　Frugality　join'd　to　a　well　order'd　Trade；　shall　restore　to　the　kingdom　the　Riches　and　Wealth　it　had　formerly。　　　　　This　by　the　way；　if　well　consider'd　might　let　us　see；　that　Taxes；　however　contriv'd；　and　out　of　whose　Hand　soever　immediately　taken；　do　in　a　Country；　where　their　great　Fund　is　in　Land；　for　the　most　part　terminate　upon　Land。　Whatsoever　the　People　is　chiefly　maintained　by；　that　the　Government　supports　it　self　on：　Nay；　perhaps　it　will　be　found；　that　those　Taxes　which　seem　least　to　affect　Land；　will　most　surely　of　all　other；　fall　the　Rents。　This　would　deserve　to　be　well　considered　in　the　raising　of　Taxes；　lest　the　neglect　of　it　bring　upon　the　Country　Gentleman　an　Evil　which　he　will　be　sure　quickly　to　feel；　but　not　be　able　very　quickly　to　remedy。　For　Rents　once　fallen　are　not　easily　raised　again。　A　Tax　laid　upon　Land　seems　hard　to　the　Landholder；　because　it　is　so　much　Money　going　visibly　out　of　his　Pocket：　And　therefore　as　an　ease　to　himself；　the　Landholder　is　always　forward　to　lay　it　upon　Commodities。　But　if　he　will　throughly　consider　it；　and　examine　the　Effects；　he　will　find　he　Buys　this　seeming　Ease　at　a　very　dear　rate：　And　though　he　pays　not　this　Tax　immediately　out　ofhis　own　Purse；　yet　his　Purse　will　find　it　by　a　greater　want　of　Money　there　at　the　end　of　the　year；　than　that　comes　to；　with　the　lessening　of　his　Rents　to　boot；　which　is　a　settled　and　lasting　evil；　that　will　stick　upon　him　beyond　the　present　Payment。　　　　　To　make　this　clear；　let　us　suppose　in　the　present　State　of　Affairs　in　England；　that　the　Rents　of　England　are　Twelve　Millions；　and　that　the　Charge　and　Necessities　of　the　Government　requires　a　supply　of　Three　Millions　from　the　Parliament；　which　is　laid　on　Land。　Here　is　one　fourth　part　of　his　Yearly　Income　goes　immediately　out　of　the　Landlords　and　Landholders　Pocket。　This　is　a　Burthen　very　apt　to　be　felt。　The　Country　Gentleman；　who　actually　pays　the　Money　out　of　his　Pocket；　or　finds　it　deducted　out　of　his　Rent　at　Quarter…day　for　Taxes；　sees　and　very　sensibly　observes　what　goes　thus　out　of　his　Estate。　But　though　this　be　a　Quarter　of　his　yearly　Income；　and　out　of　an　Estate　of　Four　hundred　pounds　a　Year；　the　publick　Tax　now　openly　takes　away　One　hundred：　Yet　this　influences　not　at　all　the　yearly　Rent　of　the　Land；　which　the　Rack…renter；　or　under　Tenant　pays：　It　being　the　same　thing　to　him；　whether　he　pays　all　his　Rent　to　the　King；　or　his　Landlord；　or　half；　or　a　quarter；　or　none　at　all　to　the　King；　the　Case　is　all　one　to　him；　what　Hand　receives　his　Rent；　when　due：　So　Trade　Nourishes；　and　his　Commodities　go　off　well；　he　will　be　able　to　pay　his　Rent　on。　This　lessens　not　any　more　the　Value　of　his　Farm；　than　an　high　or　a　low　chief　Rent　does　paid　out　of　it　to　the　Lord　of　the　Fee：　The　Tenant's　Bargain　and　Profit　is　the　same；　whether　the　Land　be　charg'd；　or　not　charg'd　with　an　Annuity　payable　to　another　Man。　We　see　this　in　College　Leases；　where　though　the　College　Tenant　pays　for　it　to　the　College　some　years　five　times　as　much　as　he　does　others；　upon　the　varying　Rate　of　Corn：　Yet　the　Under　Tenant　feels　not　this　Alteration　in　the　least；　nor　finds　a　Reason　to　have　his　Rent　abated；　because　a　greater　part　of　it　is　diverted　from　his　Landlord。　All　this　is　but　changing　the　Hand；　that　receives　the　Rent；　without　any　influence　at　all　upon　the　yearly　Value　of　the　Estate；　which　will　not　be　let　for　one　Penny　more　or　less　to　the　Renter；　however；　or　amongst　whomsoever；　the　Rent　he　pays；　be　divided。　From　hence　it　is　evident；　That　Taxes　laid　on　Land　do　not　in　the　least　make　Rents　fall。　　　　　But　suppose；　to　shift　off　the　Burthen　from　the　Land；　some　Country　Gentlemen　should　think　fit　to　raise　these　three　Millions　upon　Commodities；　to　let　the　Land　go　free。　First；　it　is　to　be　consider'd；　That　since　the　publick　Wants　require　three　Millions；　（for　that　we　supos'd　for　Argument　sake；　let　it　be　three　Millions；　or　one　Million；　that's　all　one；）　and　so　much　must　go　into　the　King's　Coffers；　or　else　the　Necessities　of　the　Government　will　not　be　supplied；　That　for　raising　these　three　Millions　on　Commodities；　and　bringing　so　much　into　the　Exchequer；　there　must　go　a　great　deal　more　than　three　Millions　out　of　the　Subjects　Pockets。　For　a　Tax　of　that　nature　cannot　be　levied　by　Officers；　to　watch　every　little　Rivulet　of　Trade；　without　a　great　Charge；　especially　at　first　trial。　But　supposing　no　more　Charge　in　raising　it；　than　of　a　Land　Tax；　and　that　there　are　only　three　Millions　to　be　paid；　'tis　evident　that　to　do　this　out　of　Commodities；　they　must　to　the　Consumer　be　raised　a　quarter　in　their　Price；　so　that　every　thing；　to　him　that　uses　it；　must　be　a　quarter　dearer。　Let　us　see　now　who　at　long　run　must　pay　this　quarter；　and　where　it　will　light。　'Tis　plain；　the　Merchant　and　Broker；　neither　will　nor　can；　for　if　he　pays　a　quarter　more　for　Commodities　than　he　did；　he　will　sell　them　at　a　Price　proportionably　raised。　The　poor　Labourer　and　Handicraftsman　cannot：　For　he　just　lives　from　hand　to　mouth　already；　and　all　his　Food；　Clothing　and　Utensils；　costing　a　quarter　more　than　they　did　before；　either　his　Wages　must　rise　with　the　Price　of　things；　to　make　him　live；　or　else；　not　being　able　to　maintain　himself　and　Family　by　his　Labour；　he　comes　to　the　Parish；　and　then　the　Land　bears　the　Burthen　a　heavier　way。　If　the　Labourer's　Wages　be　rais'd　in　proportion　to　the　encreas'd　Rates　of　things；　the　Farmer；　who　pays　a　quarter　more　for　Wages；　as　well　as　all　other　things；　whilst　he　sells　his　Corn　and　Wool；　either　at　the　same　rate；　or　lower；　at　the　Market；　（since　the　Tax　laid　upon　it　makes　People　less　forward　to　buy）　must　either　have　his　Rent　abated；　or　else　break　and　run　away　in　his　Landlord's　Debt：　And　so　the　yearly　Value　of　the　Land　is　brought　down。　And　who　then　pays　the　Tax　at　the　Years　end；　but　the　Landlord：　When　the　Tenant；　not　able　to　raise　his　Rent　by　his　Commodities；　either　runs　away　in　his　Landlord's　Debt；　or　cannot　be　continued　in　the　Farm　without　abatement　of　Rent？　For　when　the　yearly　charge　in　his　Farm　is　greater　by　the　increase　of　the　Labourers　Wages；　and　yet　his　product　Sells　cheaper　by　reason　of　the　Tax　laid　on　his　Commodities；　how　will　the　Farmer　be　able　to　make　up　his　Rent　at　Quarter…Day？　For　this　may　be　worth　our　Notice；　that　any　Tax　laid　on　Foreign　Commodities　in　England；　raises　its　price；　and　makes　the　Importer　get　more　for　his　Commodity。　But　on　the　contrary　a　Tax　laid　on　your　Native　Product；　and　home…made　Commodities；　lessens　their　price；　and　makes　them　yield　less　to　the　first　Seller。　　　　　The　Reason　whereof　is　plain。　For　the　Merchant　Importing　no　Commodity　but　what　the　necessity；　or　fashionable　Wantonness　of　your　People　gives　him　Vent　for；　will　not　only　proportion　his　Gain；　to　the　Cost　and　Risque　which　he　has　been　at　before　Landing；　but　will　expect　profit　of　his　Money　paid　here；　for　any　Tax　laid　on　it；　and　take　advantage　from　thence　to　raise　his　price　above　what　his　Tax　comes　to；　and　if　he　cannot　do　that；　he　will　Trade　no　more　in　that　Commodity。　For　it　being　not　the　Product　of　his　Farm；　he　is　not　tied　to　bring　it　to　Market；　if　he　finds　its　price　not　answer　his　Expectation　there；　but　turns　himself　to　other　Wares；　which　he　finds　your　Markets　take　off　better。　A　Merchant　will　never　continue　to　Trade　in　Wares；　which　the　change　of　Fashion；　or　Humour；　amongst　your　People；　has　made　less　vendible；　though　he　may　be　sometimes　caught　by　a　sudden　alteration。　But　that　seldom　happens　in　the　course　of　Trade；　so　as　to　influence　the　great　bulk　of　it。　For　things　of　Necessity　must　still　be　had；　and　things　of　Fashion　will　be　had　as　long　as　Men　have　Money　or　Credit；　whatever　Rates　they　cost；　and　the　rather　because　they　are　dear。　For　it　being　Vanity　not　Use　that　makes　the　Expensive　Fashion　of　your　People；　the　Emulation　is；　who　shall　have　the　finest；　that　is；　the　dearest　things；　not　the　most　convenient　or　useful。　How　many　things　do　we　value　or　buy；　because　they　come　at　dear　rates　from　Japan　and　China；　which　if　they　were　our　own　Manufacture　or　Product；　common　to　be　had；　and　for　a　little　Money；　would　be　contemned　and　neglected？　Have　not　several　of　our　own　Commodities　offered　to　Sale　at　reasonable　Rates　been　despised；　and　the　very　same　eagerly　bought　and　brag'd　of；　when　sold　for　Fiench　at　a　double　Price？　You　must　not　think　therefore　that　the　raising　their　Price　will　lessen　the　Vent　of　Fashionable　Foreign　Commodities　amongst　you；　as　long　as　Men　have　any　way　to　purchase　them；　but　rather　increase　it。　French　Wine　is　become　a　Modish　Drink　amongst　us；　and　a　Man　is　asham'd　to　Entertain　his　Friend；　or　almost　to　Dine　himself　Without　it。　The　Price　is　in　the　Memory　of　Man　rais'd　from　6　d。　to　2　s。　and　does　this　hinder　the　Drinking　of　it？　No；　the　quite　contr