The proposal of the pension office you will soon see offered to the public as an attempt for the relief of the poor; which, if it meets with encouragement, will every way answer all the great things I have said of it.

I had wrote a great many sheets about the coin, about bringing in plate to the Mint, and about our standard; but so many great heads being upon it, with some of whom my opinion does not agree, I would not adventure to appear in print upon that subject.

Ways and means also I have laid by on the same score: only adhering to this one point, that be it by taxing the wares they sell, be it by taxing them in stock, be it by composition--which, by the way, I believe is the best--be it by what way soever the Parliament please, the retailers are the men who seem to call upon us to be taxed; if not by their own extraordinary good circumstances, though that might bear it, yet by the contrary in all other degrees of the kingdom.

Besides, the retailers are the only men who could pay it with least damage, because it is in their power to levy it again upon their customers in the prices of their goods, and is no more than paying a higher rent for their shops.

The retailers of manufactures, especially so far as relates to the inland trade, have never been taxed yet, and their wealth or number is not easily calculated. Trade and land has been handled roughly enough, and these are the men who now lie as a reserve to carry on the burden of the war.

These are the men who, were the land tax collected as it should be, ought to pay the king more than that whole Bill ever produced; and yet these are the men who, I think I may venture to say, do not pay a twentieth part in that Bill.

Should the king appoint a survey over the assessors, and indict all those who were found faulty, allowing a reward to any discoverer of an assessment made lower than the literal sense of the Act implies, what a register of frauds and connivances would be found out!

In a general tax, if any should be excused, it should be the poor, who are not able to pay, or at least are pinched in the necessary parts of life by paying. And yet here a poor labourer, who works for twelve pence or eighteen pence a day, does not drink a pot of beer but pays the king a tenth part for excise; and really pays more to the king's taxes in a year than a country shopkeeper, who is alderman of the town, worth perhaps two or three thousand pounds, brews his own beer, pays no excise, and in the land-tax is rated it may be at 100 pounds, and pays 1 pound 4s. per annum, but ought, if the Act were put in due execution, to pay 36 pounds per annum to the king.

If I were to be asked how I would remedy this, I would answer, it should be by some method in which every man may be taxed in the due proportion to his estate, and the Act put in execution, according to the true intent and meaning of it, in order to which a commission of assessment should be granted to twelve men, such as his Majesty should be well satisfied of, who should go through the whole kingdom, three in a body, and should make a new assessment of personal estates, not to meddle with land.

To these assessors should all the old rates, parish books, poor rates, and highway rates, also be delivered; and upon due inquiry to be made into the manner of living, and reputed wealth of the people, the stock or personal estate of every man should be assessed, without connivance; and he who is reputed to be worth a thousand pounds should be taxed at a thousand pounds, and so on; and he who was an overgrown rich tradesman of twenty or thirty thousand pounds estate should be taxed so, and plain English and plain dealing be practised indifferently throughout the kingdom; tradesmen and landed men should have neighbours' fare, as we call it, and a rich man should not be passed by when a poor man pays.

We read of the inhabitants of Constantinople, that they suffered their city to be lost for want of contributing in time for its defence, and pleaded poverty to their generous emperor when he went from house to house to persuade them; and yet when the Turks took it, the prodigious immense wealth they found in it, made them wonder at the sordid temper of the citizens.

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