England (with due exceptions to the Parliament, and the freedom wherewith they have given to the public charge) is much like Constantinople; we are involved in a dangerous, a chargeable, but withal a most just and necessary war, and the richest and moneyed men in the kingdom plead poverty; and the French, or King James, or the devil may come for them, if they can but conceal their estates from the public notice, and get the assessors to tax them at an under rate.

These are the men this commission would discover; and here they should find men taxed at 500 pounds stock who are worth 20,000 pounds. Here they should find a certain rich man near Hackney rated to-day in the tax-book at 1,000 pounds stock, and to-morrow offering 27,000 pounds for an estate.

Here they should find Sir J- C- perhaps taxed to the king at 5,000 pounds stock, perhaps not so much, whose cash no man can guess at; and multitudes of instances I could give by name without wrong to the gentlemen.

And, not to run on in particulars, I affirm that in the land-tax ten certain gentlemen in London put together did not pay for half so much personal estate, called stock, as the poorest of them is reputed really to possess.

I do not inquire at whose door this fraud must lie; it is none of my business.

I wish they would search into it whose power can punish it. But this, with submission, I presume to say: The king is thereby defrauded and horribly abused, the true intent and meaning of Acts of Parliament evaded, the nation involved in debt by fatal deficiencies and interests, fellow-subjects abused, and new inventions for taxes occasioned.

The last chapter in this book is a proposal about entering all the seamen in England into the king's pay--a subject which deserves to be enlarged into a book itself; and I have a little volume of calculations and particulars by me on that head, but I thought them too long to publish. In short, I am persuaded, was that method proposed to those gentlemen to whom such things belong, the greatest sum of money might be raised by it, with the least injury to those who pay it, that ever was or will be during the war.

Projectors, they say, are generally to be taken with allowance of one-half at least; they always have their mouths full of millions, and talk big of their own proposals. And therefore I have not exposed the vast sums my calculations amount to; but I venture to say I could procure a farm on such a proposal as this at three millions per annum, and give very good security for payment--such an opinion I have of the value of such a method; and when that is done, the nation would get three more by paying it, which is very strange, but might easily be made out.

In the chapter of academies I have ventured to reprove the vicious custom of swearing. I shall make no apology for the fact, for no man ought to be ashamed of exposing what all men ought to be ashamed of practising. But methinks I stand corrected by my own laws a little, in forcing the reader to repeat some of the worst of our vulgar imprecations, in reading my thoughts against it; to which, however, I have this to reply:

First, I did not find it easy to express what I mean without putting down the very words--at least, not so as to be very intelligible.

Secondly, why should words repeated only to expose the vice, taint the reader more than a sermon preached against lewdness should the assembly?--for of necessity it leads the hearer to the thoughts of the fact. But the morality of every action lies in the end; and if the reader by ill-use renders himself guilty of the fact in reading, which I designed to expose by writing, the fault is his, not mine.

I have endeavoured everywhere in this book to be as concise as possible, except where calculations obliged me to be particular; and having avoided impertinence in the book, I would avoid it too, in the preface, and therefore shall break off with subscribing myself,

Sir, Your most obliged, humble servant D. F.


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