AN ESSAY At Removing
National Prejudices
AGAINST A UNION with
SCOTLAND.
To be continued during the Treaty here.
PART II.
LONDON:
Printed in the Year 1706.
AN ESSAY At Removing National Prejudices,
&c.
IN the first Part of this Work I attempted to prove the unreasonableness of the Common National Prejudices, which seem to have taken too fast hold of the People of these Nations, and that stand in the way of the Common Opinion about a Union.
There is nothing more Fatal to a General Union, than to have Peoples Minds prepossess'd with the Difficulties or Disadvantages of the thing it self; and I cannot therefore think it improper to go on with this Work a little farther, to remove, if possible, the very Root and Causes of these Prejudices, which I say Obstruct the Happy Conjunction now in View—and these I take to be comprised in the two words just mentioned above,
viz. Difficulties
and
Disadvantages.
When Men either think on one hand, 'tis so difficult a Task, that they shall never get thro' it; or on the other hand, that if they do get thro' it, it will not be their Advantage, no wonder if they go coldly about it, or seem unconcern'd at the event.
I take the Commissioners, who are to Treat of this Union, perhaps in a different Manner or Capacity from what some People take them in; I do not take them as Gentlemen come together from two Nations at Variance, entring into a Confederation of Amity, and so are strugling and wrangling with one onother to get the best Terms they can, to each others advantage.
But I look upon the two Nations as intentionally United into one Body, already fix'd, and resolv'd to be from hence forward one People; and the Gentlemen come together to settle such Articles of Mutual Friendship and Coallition, as may be most effectually conducive to the Ease, Safety, Prosperity and general Satisfaction of both, being now to be considered as one.
I look upon any thing Grievous, any thing particularly Burthensom or Disadvantageous to either side, which may render the Union afterwards uneasie or disadvantageous to one more than the other, ought to be the especial Care of both Parties to prevent, that all Complaining and Dissatisfaction may be Anticipated.
Every thing that is especially Disadvantageous to either side, is to be given up to the other; every thing particularly Burthensome to either side is to be removed for them, by the other, that these two Twin Nations may become one United
English
Empire, resolved into one Form of Government, one Interest, one Body Politick, under one Head, one Administration, one Representative, and strengthned by one United Body of Power; a Power thereby so Encreas'd, and in it self not only Impregnable, but Formidable to the whole World.
In forming this Union, either side chearfully brings her part, without Examining which contributes most to the Work, or Repining at the seeming inequalities; nor are those Inequalities so great, as some who are Enemies to this Union would suggest; of which I shall hereafter enlarge.
Here is Wealth to Enrich, there is Strength to Defend; here Money to Pay, there Hands to Fight; here a Country Improv'd, there a Country to Improve; here a Nation grown opulent by Trade, there a Nation, which let into Trade, will be in time as Rich and Opulent, and in Proportion, as much improv'd as they.
Nor shall their Increase be our Decrease, but just the contrary; and I doubt not to make it appear, that not only
England
shall gain by this Union, as a Nation United, but at a Nation Separate; That the Center of Trade, and the Center of Government being all here, all the Wealth that
Scotland
shall accrue by Improvement, shall Circulate thro' the Capital, and
London
shall still remain the Center of the Wealth of the whole Island.
I shall go on to prove, That the Improvement of
Scotland
shall every way be the Improvement of
England,
the Encrease of their Manufactures shall no way interfere with ours, but almost infinite variety of Trade, in its Funds and Branches shall encrease, to the general Wealth, and mutual inriching of each other.
In this Union here are Lands and People added to the
English
Empire; these are the two Essential Parts of Strength, these for Improvement for Trade, for War, for every Publick National Advantage, are our own; the
Scots
being encourag'd to Industry, and enrich'd by Trade and Manufactures, shall dwell at home, and encrease; the vast Numbers that now fill the Armies, and straggle about the Countries of our Neighbour-Princes, shall then stay at home, and living easy, shall increase in Number, and form the Wealth and Strength of
Britain
to a Magnitude too great to be modestly calculated.
The numbers that go abroad shall People our Colonies, and extend our Borders on the Continent of
America,
a Part of that World which this Nation has room in, to grow equally populous and terrible to what they are at home, and whose growing Wealth is all our own, and can never be thought too great.
It is impossible
Britain
should have too many People, were 3 Millions of Strangers to come over hither, and settle; nay, tho' they brought nothing with them but their Hands, they would add to our National Wealth, as from the Labour of those People and their Expence for Necessaries, the General Stock would be encreased, the Growth of our Land expended, and our Manufactures made use of.
Under these Heads of Increase, the Union of this Nation, or Island, in time will be such an Encrease of Wealth and Strength, as can admit of no Description, and as the seeming interfering Difficulties now talk'd of, bear no manner of Proportion to.
It is therefore certain the Gentlemen now treating of this happy Conjunction, if their Eyes shall be so far opened to the Publick Good, shall strive with one another to remove every Difficulty, to lessen every Burthen, and to study to make this Union at first as agreeable, as it shall at last be profitable to the whole Body.
In order to this, the Design of this second Tract is to level some of the Mountains that stand in the middle between this Union, and which seem upon a remote view to be so unpassable in their Situation, that they should interrupt our happy Meeting, represent it as impracticable, or seem by their stupendous Heigth to hide from our Eyes, the real Advantages of the Proposed Conjunction.
Difficulties, like Dangers, often look greater at a remote than at a near View: distant Objects are seen by the help of Art, and often represent themselves in Figures different from what they really are; as an Island in the Sea at first appears a rough heap of Craggy Rocks or Mountains, which threaten the Pilot with Shipwreck if he Approaches; but when he comes nearer, he discovers open Harbours, Navigable Rivers, a fruitful pleasant Country, and a hospitable trading People, and then he is invited in to Exchange his Merchandizes and make a happy Voyage.
Let us therefore descend to a nearer View of Union; we have hitherto talk'd at a distance, and strange Mountains of Difficulties have presented themselves; let us come close up to the matter; let us view things as they are, and not as they seem only; and let us see if perhaps these things may not upon a nearer View appear to be quite different from what we thought them to be.
If I understand what we are meaning, when we talk of Union, I understand it in the utmost Construction of that extensive Word—I understand an entire Coallition or Incorporation of two different Bodies into one, as compleatly every way, and to all Intents and Purposes as has been formerly settled between the Kingdom of
England,
and the Principalities of
Wales;
that we shall for the future be one indivisible Community, conjoyned in every possible Article and Circumstance; so as to have for the future but one Politick General Interest; be Brethren in Blood and Nation, Brethren in Possession, Prospect and Power.
What Reserves are made, are no more Obstructions to this healing Union, than the Men of
Wales
reserving their Language, was an Obstruction to their Coallition with
England.
The Religion and Civil Administration of Justice in
Scotland,
are no more concern'd in this Matter, than the
Popish
Religion and Methods of Justice reserv'd in
Lancashire
and
Durham,
have been Obstructions to their being annex'd to the
English
Government, and made Provinces thereof.
The Island will be One, the Government One, the Treasure One, the Military Power One; their general Commerce undivided and in Common, their Laws and Customs reserv'd to every part by the Regulations of their own Privileges, but under the Direction of one Legislature and Representative.
As to Religious Matters, the Ballance is exact, the Alternative harmonious, each Establishment preserv'd, general Charity maintain'd, the Church of
England
free and uninvaded in
England,
the Presbtyerian Church of
Scotland
free and unenvyed in
Scotland;
Episcopacy here, Presbytery there, and Toleration universal: Church of
England
-Men ruling here, and submitting without Oppression there; Presbyterians ruling there, and submitting here without Reproach or Persecution.
They that are afraid indeed of such a Harmony, and who dare not unite, not their Principle only but their Cause suffers some Scandal; since to me it must pass for a Maxim, That Peace is such a heavenly Gift, that where it is inconsistent with any Party, People, Cause or Circumstance, that Foundation is founded upon something else than Heaven, and savours of a Spirit wholly Infernal.
This is the present Union we are upon, nor can
England
agree to receive the
Scot
upon any other Foot; for any Union that should leave a possibility of a return to its first Condition, would be Incongruous to the present Design, and disadvantageous to
England.
England
expects by this Union, Safety, Peace and mutual Assistance from
Scotland,
in Point of defending the Wealth She enjoys;
Scotland
expects Helps in Trade, Assistance to improve her Lands, employ her People, encrease her Fishery, Shipping, and the like; one seeks to gain, the other to keep what She has gain'd.
If
Scotland
by a partial Union shall answer her End, grow Rich, Opulent and Formidable, and when She is so, be empower'd to break with us, and go off; they are then Gainers by us, and we no Gainers by them; because we are reduc'd by the Breach, to the same Circumstance we were in before the Union; they have better'd themselves and cannot be said to be reduc'd, because they will be then better able to support their Independency than they are now.
This to me seems so just an Objection against what some call a federal Union, and the Scheme whereof they are very fond of, that I cannot but wonder to hear such a Proposal should come from any
English
-Man.
Till therefore they can remove the Inequality, which upon a Determination of such a Union, shall lye hard on the side of the
English,
and prove the
Scots
can never break it to their Advantage and our Prejudice; I cannot think their Schemes worth examining, since to me they seem calculated not to make a Union, but to break it off; and disappoint both Nations of the present good Issue, which they expect from this Treaty.
I shall therefore suppose it out of Doubt, that there can no Union be Treated of between the Nations, but what shall be an entire Incorporation of Principles: I mean a becoming one Body in all the publick Capacities of both Kingdoms.
In Treating of the Methods to bring this to pass, I know no better way, than if possible, to state the Circumstances of both Nations, and bring them to a Balance; for certainly while the Inequalities of things remain, there can be no fair Coalition, one Side or other would be Aggriev'd; that would be to jumble Circumstances, huddle all things together, and by the clashing of Interests, Inequality of Particulars, and uncouth jarring of Causes and Consequences, would instead of uniting two Nations, put them into all manner of National Confusions.
To bring a Union of clashing Interests therefore to pass, I humbly conceive a Ballance of Circumstances must be the Basis to build upon, In which if I do not exactly pursue, every Man, or perhaps any Man that has gone before me,
I pray their Pardon,
since 'tis effecting the Union, not imitating of any Man however superiour in Judgment, or Experience to me, that is the Mark to be aim'd at; and this I shall pursue, with the same Sincerity that I wish it accomplish'd.
To bring the Ballance of Circumstances upon the Stage, it must be necessary to enter into the several Inequalities in which the two Kingdoms now stand, with respect to one another, and see if we can Even things as we go.
The principal Heads of Inequality I take to be Wealth, Trade, Religion, and Civil Power; I hope no Body will Cavil at my Order of ranking them, and putting Religion behind the Wealth and Trade, I speak to it last, as that which I believe there will be least Occasion for Dispute about; not but that if I had said, perhaps those that Cavil most at this Union, are not the most concern'd for the religious Part of it, I might have said true enough.
In stating the Wealth of the two Nations, we are to examine if possible, the Proportions of either side, and without running into the several true Reasons of the Poverty of one Nation, and the Riches of the other, which tho' it is a Study would furnish large Subjects of Speculation, yet as not exactly suited to the present Enquiry, I wave with only this short Hint,
viz.
Scotland
has felt more the Weight of the Arbitrary Despotick Tyranny of their Princes, which we all had such Reason to fear; the Neglect or Oppression of their Subjects, joyn'd to some unreasonable Disadvantages of another sort, and all added to an unhappy Constitution, between the Gentry and the Commonalty, have form'd a Complication of Circumstances which have kept her declining in Wealth, for above a 100 Years past.
England
at the same time, has visibly increas'd in Trade, Wealth, People, Colonies, and every thing that adds to the Opulence and Abundance of a Nation in a rising Posture before.
So that without Vanity on one hand, or Insulting on the other, there is a vast disparity of Circumstances between the Kingdoms; and tho' in former Estimations,
Scotland
may have been valued with respect to
England,
as one to Seventeen, and some have drawn Schemes from that foot; I think there are so many Reasons to be given for
England
's rising in Value, and
Scotland
's sinking more than its Proportion, that it must be owned no Judgment can be made from these former Calculations.
In Order therefore to form regular Calculations of the Wealth of
Scotland,
and at the same time go hand in hand with the Articles of a Union; I shall begin with the Head of Taxes, which must be most concern'd in these Calcuculations, and which I must say, I believe to be the most difficult point of the Treaty, at least it has most room for Debates on both hands.
Some Gentlemen in
England
have made Calculations from the Taxes, in the old Parliament Union; when
Oliver Cromwel
having reduc'd
Scotland
by Arms, Incorporated them into one Body with this Nation; and by this Incorporation they are Rated at 6000
l. per
Month in their Land Tax, when
England
was rated at 70000
l. per
Month.
Tho' it also appears by the same Calculator, that
Scotland
paid this 6000
l. per
Month, when
England
paid but 35000
l. per
Month.
Now I would gladly apply this Calculation to our present Case, before I enter upon Stating of our present Proportions, that our grand Enquiry about an Equality of Taxes, may be the plainer to enter upon.
Our Land Tax, in time of War, at 4
s. per l.
is suppos'd to
Millions Sterling.
The
Scots
paying 6000 to our 35000
per
Month, which is something less than a sixth part, not to trouble the Reader with Fractions, by the same Rule in two Millions
per
Annum,
which our Land Tax raises, they must be chargeable with 333333. 6. 8.
per Annnm,
Land Tax.
If you return from this Arbitrary difference which
Oliver Cromwel
and his Parliament made; which, as is observ'd, was,
"in consideration that
England
had for divers Years past, been at almost all the Expence of War;
Still, at the former Calculation,
Scotland
would in a four Shilling Aid, pay half that Sum,
viz.
166666. 13. 4.
per Annum.
Now to examine the Rents of each Kingdom, what must this Amount to, the Annual Rents of Lands in
Scotland,
must by the first Calculation, amount to One Million, Six Hundred, Sixty Six Thousand, Six Hundred, Sixty Six Pound, Thirteen and Four Pence Sterling,
per Annum,
and by the last Calculation just half the Money.
Both which Sums are far wide of the Fact, and far beyond what
Scotland
is able to raise.
But this is by the way.
I am now come to the Grand Question, Whether in Case of a Union, and an Equality between the Kingdoms, there ought not to be an Equality of Burthens; and without any Hesitations, I agree readily, it must certainly be so.
But then it remains to make some needful Enquiry into what we mean by Equality.
All Equalities must be Subjected to Proportion, or else Confusion would spread over every step we take. I need not enter, I presume, into the Particulars, or form a Philosophical System of Equality; if an Army Marches charg'd with their own Baggage, if every Man carries a Burthen proportioned to his strength, tho' the strong Man has a heavy load, and the weak Man a light,
, the distribution is equal.
Wherefore 'tis plain, and all our Calculators allow, a Numerical or Arithmetical Equality cannot be meant here—It must then be a Geometrical, or proportioned Equality.
How then, say some, Shall we come to a true state of Proportion? I answer, This is the Hare we are Hunting, and tho' I may be at a fault now and then, I perswade my self I shall make it out at last, and fairly run her down in view.
I begin with the Land Tax—and here I meet with an Objection, which I do not find any body has started yet.
You talk of Proportious and Equalities, Pray why shou'd not the
Scots
pay equal to us in their Land Tax, since all is paid upon a Net Rent, the Poverty of the Country is not concern'd in it, 20
s.
in
Scotland
is as good as 20
s.
in
England,
and better too, because Money is dearer there, and living is much cheaper, he that has 100
l.
Sterling in
Scotland,
can much better pay 4
s.
in the Pound out of it, than he that has 100
l.
a Year in
England;
4
s.
is no more in one Place than another, since no body pays it but he that has the Fund in Rent to pay it from.
This Objection is weighty, and has more in it than any I have yet met with, and therefore I think requires some Answer.
There are some Reasons, and I think very good ones; why the
Scots
should not be Tax'd at 4
s. per l.
upon their Rents, when we are so Tax'd, and I shall first offer them in General, before I come to enquire what Proportions are reasonable in this Case.
I am not at all Pleading here for the
Scots
abstracted, or for an abatement of Taxes to them. I allow 20
s.
is 20
s.
there or here, and ought to bear an equal Burthen in the whole, but I am arguing for Justice and Equality; if we will not prepare our selves to bear with the Proportions that these things allow, we shall not do Justice; and if we will not do Justice, we can never come to a Union.
I. A Numerical Equality can not be Just in the Land Tax to the
Scots,
because really speaking, our Land Tax it self is not equally assess'd, it bears no Conformity to its Title, and would, if literally Executed, be the greatest Piece of Injustice and Inequality in the World to
Scotland,
and perfectly ruine that Nation.
'Tis known to all that understand these things, that the
Scots
way of Collecting their Taxes, is rigorous and exact, and if 4
s. per l.
was laid by Parliament upon the whole Island, their Assessments would
bona fide
be 4
s. per l.
upon the Rack Rent of all their Lands.
'Tis as well known, that 4
s. per l.
in
England,
is a Lion's Face upon an Asse's Head, and the Ears are so plain to be seen, that it serves now for a meer
Priapus,
a Scarecrow without any Effect, for it never puts the Assessors out of their old road, but they Assess according to the old Rates, and every County being Rated in the very body of the Act, the Title is
Ipso Facto
repeal'd, since if the Lands, &c. of that Country will raise the Money by an Assessment of 1
s.
6
d. per
Pound, and 'tis known some do for less, the Law is satisfied, and the End answered.
Now to Tax
Scotland
at 4
s. per l.
upon her Net Rent, and Tax our own Northern and Western Counties, but at so much Money, which they can raise by a Proportion of 16
d.
to 20
d.
at most
per l.
would be such a piece of Injustice, as I should be asham'd for my Native Country to see them insist upon.
'Tis plain, that you must Tax
Scotland
not by your Pound Rate, but at a Proportioned Summ, as your own Countries are Tax'd, and leave them to the Division of it, to raise it as they see fit, and this I call a Geometrical Equality, and this I shall say more to, when that Proportioned Summ comes to be spoken of.
II. The Sum charg'd upon Lands in
England
after it is levied and raised from the Tenant, stands charg'd with large Deductions and Charges, upon the Levying, Collecting, and Receiving; and those Charges, if my Calculations are right, amount to little less than 9
d per l.
upon the Money receiv'd, besides publick Losses by the Insolvency of Receivers and their Securities, which oftentimes runs deep into the Money; and which tho' they cannot be brought into an exact Account yet I think put all together, 12
d. per
Pound may at least very well be Charg'd upon the whole, as an Off Reckoning or Discount upon the Money, between the Collection and the Exchequer.
This 12
d. per
Pound upon the Money Collected is 2
d.
/20
per
Pound upon all the Rents in
England,
and amounts in Two Millions of Money, to a Hundred Thousand Pound Sterling.
Now as on the other hand, the
Scots
Collect all their Tax at their own Charges, clear of all Losses, Deficiencies or Defalcations, and pay it in Nett to the Exchequer or Publick Treasure, to Charge them by the same Numerical Equallity, which you Charge
England
by, would be to make them pay their Taxes clear of Charge, and bear part of the Expence and Loss in Collecting ours.
III. Differing Customs and Manners of paying Rent and letting out Lands in the two Kingdoms, make a Numerical Equallity Impracticable.
In
England
the Rents are paid in Mony, in
Scotland
they are, generally speaking, paid in Kind, or Vittle as they call it: Now tho' 'tis true this may, and is in some respect brought to a Head by a General Valuation, yet with this Difference, against a
Scots
Landlord to an
English, viz.
that the
Scots
Landlord stays two Terms, and runs two Risques in his receiving the Rent of his Land.
First he stays the Term agreed to receive of his Tenant, and secondly he trusts the Merchant a second Term, to whom he sells the Produce he receives of his Tenant; in the same Sense he runs two Hazards; one in the Solvency of the Tenant, and the other of the Merchant; which makes a considerable Difference in the essential value of the Rent, and consequently of the Purchase of such an Estate; and tho' the Purchase or Real Value of Lands in
Scotland
may not come into this Dispute; yet I must tell my Reader, that were an Estate let in
England
to pay the Rent in kind, it would sell for much less than an Estate of the same Value paid in Specie: nor would it be Tax'd at near so much in our Common Assessment; which I refer to any indifferent judge to determine.
The Matter of Purchase will not argue between
Scotland
and
England,
because were there the same Security of Title to Land in
England,
as there now is in
Scotland;
I am of opinion it would advance the Price of Land in
England,
above Ten years Purchase; why we are not wise enough to do it, I shall not pretend to determine.
4. The last Reason I shall give, not but that there are yet more, is the difference in letting our Lands in
England,
which are in many Places fin'd down, and the stated Rents reduc'd: whereas in
Scotland
Lands are let without Leases, or but on short Terms, and at a Rack-Rent; any Man that knows what belongs to Letting or Taking Lands in
England
cannot be ignorant—1
st,
That the Landlord, letting a long Lease to the Tenant, confining him to such and such Improvement, makes frequent Considerations in the Rent; and the Reason is plain, that the Estate advances upon it at the Expiration of the Term. 2. Any Tenant that takes a Farm without a certainty of years, will give the more, because he really seeks the utmost Produce of the Land, without any regard to the time beyond him; and tho' the needy Landlord (for none but such will let their Land so) puts something the more Money in his Pocket for the present; yet his Estate sinks, sinks, the Land is beggar'd, grows poor and out of heart, and he loses in the end.
This is a large Field, and perhaps would discover to the
Scots
much of the Reason why their Country is so poor, and consequently how to recover it, and make it rich; since the vast difference between the value of their Lands and ours cannot be wholly in the Land it self, but in the Management of the Tenantry, and Defect of their Leases and Contracts; but this is not the present Business, I shall handle that by it self.
On the other hand, should this Article of 4
s per l.
be insisted on in the literal Sence, and the
Scots
come to consider how to avoid it, by Fining down Rents and other advantageous Methods, which they may easily find out, they might soon evade the Act, and pay little or nothing; and this would be an Evil hard to discover; and if found out, almost impossible to cure.
For Example, If a Tenant takes a Farm in
England
at 100
l. per Ann.
which in reality is worth 150; if he is bound to Build or Fence, if he is under Contract to Improve, Drein or Cure; if he contracts to give his Landlord so many Quarters of Mault or Wheat, or Oats, or the like; he swears to the Annual Rent, produces his Lease, and shall be Tax'd no more than he pays in Money; this would leave Room for strange Advantages in
Scotland,
and in your 4
s.
Aid, the
Scots
shall soon come off for 6
d.
in the Pound.
I think these Reasons are sufficient to prove, that a Numerical or Arithmetical Proportion of Taxes, cannot be insisted on with the
Scots,
as being unreasonable on their side, and unable to answer the End on our side.
From this I come to examine if possible, what may be counted a due Equality; and here it will be necessary to enter a little into the short History of Taxes in
Scotland,
since the Restoration; which bringing it down to the present Time, may serve as a Rule to this Matter.
Anciently the levying Money upon Land in
Scotland,
was call'd in General
the Taxation;
and the manner of levying it was by Rules altogether obsolete and now grown out of Use, as the Custom of Tenths, Fifteenths, Subsidies,
&c.
are in
England.
The now Method of Taxing Land has its beginning, as to Practice, in the Assessment of 6000
l. per
Month, settled in
Scotland
in
Cromwel
's time, when a Union was actually form'd and settled; of which, however deficient in it self, without doubt this may be said, that it had in it the Essential Parts, and might be modell'd into a compleat Coalition.
This is the Tax they now go by, and is call'd in
Scotland
THE CESS, by which I understand
a Month's Assessment;
'tis raised upon Land by a Method peculiarly exact, and I have never heard any one complain of the Inequality.
'Tis raised, as is before noted, without any Charge, Deduction, or Defalcation, and is paid
Nett
into the Treasury.
According as the Occasions of the Government require, this Tax is encreased; but then not the Sum
per
Month is encreased, but the number of Months are encreased, which by the help of time encreases the Sum.
The Original of the Demand was as before, and of the Method, but the Continuance of it was thus introduced;
Anciently the Kings of
Scotland
contented themselves with the ancient Demesnes, Crown-Lands, Customs,
&c.
and on extraordinary Cases
the Taxation
as above, Excises or any sort were altogether unknown, till the Days of King
Charles
the Second.
King
Charles
the Second in the Year 1661, obtain'd of the
Scots
to give him a settled Sum of 40000
l.
Sterling during his Life, in Consideration whereof, he promised never to demand any Cess or
Taxation,
except in Time of War, as by the Words of the Act as follows.—
13 Act of the 1
st.
Parliament,
Cha.
2.
The Estates of Parliament taking to their Consideration the great Happiness this Kingdom hath enjoy'd,
&c.
and that the Kings Majesty hath been graciously pleas'd, notwithstanding all the Provocations given to himself and his Royal Father, to evidence his Affection and Favour to this his antient Kingdom,
&c.
do with all humble Duty acknowledge his Majesties unparallel'd Grace and Goodness,
&c.
And seeing for the due Establishment of his Majesties Authority, and setling and securing the Peace of the Kingdom, his Majesty may have occasion to raise and keep some Forces within this Kingdom, and his Majesty has signified his Resolution,
not raise any more Cess.
Therefore and from the due Sense of their Duty and Obligations, the Estates of Parliament do in the Name of the Kingdom make an humble and chearful Offer to his Majesty, of a yearly Annuity of 40000
l. Sterl.
during all the Days of his Majesties Life time.
This 40000
l.
was rais'd by 8000
l.
laid as Impost on foreign Importations, and 32000
l. per Ann.
on Malt, brewed into Liquor for Sale; but as this was a Novelty and uncertain in its Produce, a Cess was granted to make good the Deficiency, which Deficiency generally amounts to 2 Months Cess, more or less, and other Cess than this
Stotland
knew none till the Convention in 1666, which being a Time of War, a Cess was imposed, but not exceeding 3 Months.
Here I ought to observe, that the Excises and Customs of
Scotland
could not raise 40000
l. per Ann.
put together; which I note for the other Uses which I shall make of it hereafter: but to go on with my History.
From this time to the Year 1678,
Scotland
had no more Cess or Convention, nor was at any Charge more than to make good the Deficiency of the 40000
l.
mentioned before; except 3 Months Cess during the
Dutch
War, expiring at
Candlemas,
1674.
About this time, the Nation being very unhappily divided into Parties, had the Missortune, not only to have a religious Division, but a Court Division also; and People strove at any Price to oblige the Sovereign in giving up their Priviledges and Liberties, to be trampled on by Arbitrary Designs. And the first Fruits of this Courting the Prince, appear'd in that they brought a Tax 5 Months upon the Country, to be continued for 5 Years; which tho' in time of Peace was back'd with a specious Pretence of the Dis-affection of the
Phanaticks,
or to express it in a more modern Phrase,
The Danger of the Church,
as follows.
Act of Convention, 10
July,
1678.
The Convention of Estates of the Kingdom of
Scotland
by his Majesties Authority and Command, at this time assembled, considering the great Happiness,
&c.
and as all Kings and Estates do at present carefully secure themselves and their People, by providing against all such foreign Invasions and
Intestine Commotions,
as may make them a Prey to their Enemies; so it is not fit that this Kingdom should only, of all others, remain without Defence, in a time when
these Dangerous Field Conventicles,
declar'd by Law
Rendezvouzes of Rebellion,
do still grow in their Numbers and Insolencies, against all which the present Forces cannot be in reason thought a suitable Security in Recognizance thereof,
&c.
The Convention of Estates,
&c.
do humbly beseech his Majesty to accept their chearful, and humble Tender of a new Supply.
This was the first Infraction upon the
Scots,
and upon the Kings Royal Promise; to cover which Duke
Lauderdale
then Commissioner, seign'd a new Word, and put upon it the Gloss of a VOLUNTARY OFFER, or free Gift.
When this had been impos'd for about 3 years, and 2 years before it expir'd; King
James
then Duke of
York,
and high Commissioner in
Scotland,
when he was forc'd away from hence:
An.
1681, obtain'd the Continuation of this 5 Months Cess for 3 Years, which was to the Year 1684: after he came to the Crown, He advanc'd it by his meer absolute Command to 8 Months Cess, and had it confirm'd to him for his Life.
Vide the Act,
as follows.
12th. Act of Parliament,
Jan.
7.
The Estates of Parliament calling to mind the many great Blessings they have, and do enjoy under the Protection of the Royal Government, and especially by the many Deliverances from the rebellious Insurrections and Designs of Fanatical Traytors; from whom they could expect no less than Confusion in Religion, Oppression,
&c.
And that the Terror of his Majesties Forces hath been very instrumental for procuriug our present Securtiy; but considering, that not only these Enemies continue their inveterate Hatred against King and People; but that their frequent Disappointments have heightn'd their Malice to Despair, and that the present Forces may be too few to undergoe all the Fatigue which his Majesties Service,
&c.
may require, and to demonstrate to all seditious Men, that this Nation is resolved to bestow all they have in the Kings Service, rather than to bear the least of their Insults; Do therefore, for themselves and the Nation represented by them, make a hearty and dutiful Offer,
&c.
Over and above the 5 Months Cess already Imposed,
&c.
Whereby there will be 4 Months Cess payable at each Term hereafter, and as a farther Evidence of their entire Affection,
&c.
they humbly and heartily offer a Continuation of the said 4 Months Cess, TERMLY, during all the Terms of his Majesty's Life time, which God Almighty long preserve.
'T would be remote to this matter to enter into the secret History of these arbitrary Proceedings in
Scotland,
in which I could give such a Display of Tyranny, that whoever were to read some Stories of it, which I could furnish the World with, would no more wonder, why the
Scots
are so mov'd against a Race of Men, that pretend to be hardly treated there.
The several Court Parties struggled, who should give their Country away fastest, the Bishops got into every part of the Civil Jurisdiction; the Severities against the People first drove them into Desperations and Rebellions, and then such Advantages were taken, and such use made of the said Insurrections to ruine others, that the poor People were brought to the Brink of general Ruin: the Nation brought to that pass, that a Man might be fin'd or
forfaulted;
that is, his Estate taken from him, for his Wives giving a Half-penny at his Door to a common Beggar, on pretence it was relieving a Rebel.
Thus poor
Scotland
was bought and sold, and the Example is useful for our Observation a great many ways; for thus shall every Nation be used, that is divided into contending Parties, and expos'd to an encroaching Government.
But that I may not have said all this foreign to the present Purpose, it is very observable, that this will make one PERIOD for Taxation,
viz.
the highest that an arbitrary Prince back'd with a Mercenary Nobility, and a governing Clergy, even in the greatest Extream of absolute Tyranny, ever impos'd upon this Nation, which they desir'd to sqeeze, and car'd not if they ruin'd.
Come we now to the Revolution, which these Exorbitances had no little Influence upon; the first thing Transacted upon the Meeting of the Estates or Convention of
Scotland,
was to break these Chains; re-assume the Power of raising Taxes by Parliament, and make themselves Judges both of the Occasion, and of the Sum.
However as in
England
since the Revolution, greater Occasions have call'd for immense Sums to carry on the War; and such Taxes have been rais'd as were never heard of before; so in
Scotland
the Parliament have agreed to such Taxes, as, the aforesaid Time of Tyranny excepted, were never known in
Scotland
before.
Yet in the carrying on this War, six or seven Months Cess has one time with another, been thought
Scotland
's full Proportion, and the late KING excepting one or two Years on extraordinary Occasions, always contented himself with it, and this at the same time that
England
rais'd 4
s.
per l.
upon their Land, and Her present Majesty has never demanded more of her Subjects there, tho' the Weight of the War is now as great as ever, and this I call another PERIOD of Taxation.
Now, what I mean by a Geometrical Scale, or Equality in Taxes, is drawn from these Proportions.
That since exact Valuation of Rents cannot be made on both sides, and least of all in
England;
it seems as good a way to come at this Equality, as any I have yet seen.
That the highest Period of Taxes that ever
Scotland
bore since the Restoration, may be taken on one hand, and set against the highest Period of Taxes that ever
England
bore, I mean of a Land-Tax on both sides; and let this stand together as the Scale of Equality.
Thus suppose the
Scots
8 Months Cess, tho' that was the heighth of Tyrannick Imposition, and tho' 'tis allowed the
Scots
are manifestly impoverish'd, and less able to bear it than they were; yet say, it be full 8 Months Cess, and set this against the
English
4
s per l.
and I cannot believe any more just Calculation can be made.
Thus when ever a Tax upon Land for 4
s per
Pound is granted, the
Scots
pay 8 Months Cess if of 2
s per
Pound in
England,
4 Months Cess; and so in Proportion.
Nor is this so wide of more nice Calculators, the Ingenious Author
Of the Enquiry into the Reasonableness and Consequences of a Ʋ nion,
&c. Calculates
Scotland
to pay 50000
l. per Annum
on Land, when
England
pays 2 Millions, in which he differs but 2000
l. per Ann.
What better and more regular Equation can be drawn than this, I confess I know not; and tho' the
Scots
seem in this to save no Money by the Revolution, but to return to the Valuation put on them by their worst Enemies, yet I hope they will think the Union not bought too dear, whatever they pay in Reason, and within their Ability for it; especially considering the Continuance of the extraordinary Taxes, are only for the present State of War, which we hope cannot last long.
I come next to the Taxes on Trade, and these consist in Customs upon Goods Imported from abroad, and Excise on the Consumption at home; and here are yet greater Inequalitses than before, and they are to be considered by Proportion also.
The Inequalities here will lye on both sides; and first on the
English,
should not the Scale come up even to a Literal Numerical Equality in point of Goods Imported, an open free uninterrupted Commerce by Land being the Consequence of a Union, they would ruine the
English
Trade, by supplying our Markets with all sorts of Imported Goods, cheaper than our Merchants could do; and this would be a most destructive Article in Trade, especially in fine Goods. For Example, in Linens from
Hamborough
or
Holland,
or in Tobacco, Coffee, Tea, Chacolate, such other things as are now under large Duty and small Carriage; these would all be spread over
England
by the
Scots,
to our Damage, and a Confusion in Trade.
There is no Doubt therefore but the Customs, Prohibitions, and Charges of all foreign Importations, must be numerically and literally the same in both Nations, unless a small Abatement, which it may be necessary to allow to the
Scots
for Encouragement of Shipping, and for the Carriage of their Overplus to
London,
which still will be the Commanding Port in Trade.
But I come from these Heads, to the general State of Taxes in both Nations; and here the Scale of Inequality is very uneven, and the
Scots
have vastly the Disadvantage, in Case of a Union.
The
English
are a rich Nation but greatly in Debt, the
Scots
are poor but free and clear from all manner of Incumbrance, Arrear, or any Claim of Debt whatsoever.
Now take the two Nations as coming to unite, they seem like two Tradsemen entring into Partnership; One has a great Stock, but being before in the Trade, has large Debts both to pay and receive; the Other brings in a small Stock, but being clear, and having no Debts, tho' he comes in but for a smaller share of Trade; yet they begin upon a clear Stock, and a new Foundation,
The Credits of the old Trade are set apart, and the Debts of the old Trade are set against them, and they are paid off, and receiv'd in, by themselves, for the separate Accounts of the old Trader; and all future Dealings go on upon a new Foot.
I know some Gentlemen differ from my Opinion in this Matter, but I desire to explain my self, and then submit my Judgment to any Man's Censure.
We have a Debt upon us Contracted by the Length and Weight of the War, which will not be paid in many Years; the
Scots
have no Debt upon them, they bring a small but clear Revenue, the Overplus of which will revert into our Exchequer.
Speaking upon the Square, there is no Reason we should ask the
Scots
to help pay our Debts, or to come into our appropriated Taxes, and here as I conceive lyes the greatest Difficulty of the Treaty.
An Equality of Taxation, understood as before, is certainly most absolutely necessary to Trade, to compleat the Union and to remove Disadvantages in Commerce. But
England
to answer her vast Debts has loaded her self with some Taxes which are in their Circumstances impracticable in
Scotland,
and which would if offered tend to discompose the People there, and render the Union odious and uneasie to them, as a thing that would load them with Taxes, which they never heard of, and which their present Condition will not suffer them to bear.
To reconcile this Difficulty, the Author before quoted, has I think, a little too easily come into the Thing, for an Equivalent to be paid out of the said Duties in several Sums, which he places against their share of the Debt as follows:
The
English
Debts amount to a heavy Sum, no less,
says he,
than one and twenty Millions, and the Gentleman states by a reasonable Proportion enough, the
Scot
's share of those Debts shall be 600000
l.
in return for this, he offers a Rent-Charge of 30000
l. per Ann.
to be appropriated to certain uses for the publick Good, till this Sum of 600000
l.
shall be paid.
This is the Equivalent for bringing the
Scots
in, to pay their
Quota
of 21 Millions of our Debts.
But to examine this, let us first enquire what occasion have the
Scots
to make us this Loan, or what Necessity are we in to ask it. For in short, this is nothing but borrowing, 600000
l.
of the
Scots
to pay our Debts, and repaying them again by a Rent-Charge of 30000
l. per Ann.
out of their own Money, and this without any Partiality to the
Scots,
I must own a most unreasonable Request.
'Tis allow'd by the Gentleman aforesaid, that after the Union, the Over-plus of the Revenue in the Kingdom of
Scotland,
the Civil Government being entirely defrayed, amounts to 186000
l. per Annum.
Now who shall this Overplus revert to? the Answer is short and plain, it shall revert to the united Treasury of
Britain,
and the
English
of that is, that we shall gain all That Sum in ready Money yearly from the
Scots,
an Article I humbly recommend to those Gentlemen, who say,
We shall get nothing by the Ʋ nion.
Now if this be true, I can see no Reason, nor the least Occasion, why we should oblige the
Scots
to come into every Tax we have laid, whether it be properly suited for their Country or no; and this leads me to examine:
II. What Condition are the
Scots
in, to come up to you in an Equality of Taxes? There may be some Taxes which are peculiarly proper or improper for one Country, which are not so in another; the Taxes in
England
chiefly lye on foreign Trade, in
Holland
they lye on the Home-Consumption; should
England
pay for every Diminutive of their Eatables and Drinkables as the
Dutch
do, our Yeomandry and Common People would be undone. Should
Holland
load their Trade, and lay heavy Duties on their Imports, they had hardly been a People, much less a Rich Opulent Nation; and many Reasons might on both sides be given to prove this Observation, but I bring it nearer home.
There are a great many Reasons to be given, why the
Scots
are no way able to bear the present Duties upon Malt and Salt, which are raised in
England;
of which I shall speak presently.
But giving me leave to beg the Question for the present, do but suppose those Duties improper for
Scotland,
let us inquire next, why should they be imposed?
First of all, they are both Calculated but at 40000
l. per Ann.
which deducted from the Sum of 186000
l.
you still receive 146000
per Ann.
out of
Scotland
clear of all Expence, as a Capital, clearly gain'd by the Union.
If it be true that the
Scots
shall grow rich by you, their Riches shall still be your Gain; as their Trade encreases so will their Customs; and all shall tend to raise that Sum of 146000
l. per Ann.
higher, and more to the publick Gain of
England.
So that, Gentlemen, do but pay your own Debts, and you have no need to lay any unreasonable Burthen upon your Neighbours.
But now to show how this is still more Equal, let us examine the Great Question here, How must we carry on the War? If I were a
Scot
I would answer it by asking another: How do you carry it on now?—We are to pay none of your Debts for you now, why should we buy our Union with you at 600000
l.
Debt, and 186000
l. per Ann.
Taxes?
On the other hand, take away your appropriated Taxes, and your War would be carried on without the Taxes on Malt and Salt; were your Debts all paid, 'tis certain the Land-Tax, Customs, Excise, and settled Branches of Revenue, as Coals, Stampt-Paper, Post-Office.
&c.
would carry on the whole Expence of the War.
So that 'tis very evident, take the Reason of the Case into Consideration, there can be nothing said why the
Scots
should come into a literal Equality of Taxes, the Taxes themselves being inconsistent with their Circumstances, and only necessary to you here for Payment of Debts, not for carrying on the War.
It remains to examine why these two Taxes are unsuitable to, or impracticable in
Scotland,
and thus:
1. Because they are Exorbitant in their Rate, being Charg'd not upon the Value, but upon the Bulk of the Commodity; and the Goods bearing so different a Value in
Scotland
and in
England,
to put the Duty equal, would be Tax to the
Scots
in three times the Sum they are tax'd at in
England.
For Example, suppose the Duty upon Salt, which is charg'd by Weight in general, amounts in
Scotland
to 16
s.
4
d.
Sterling, upon 3
s
value, and in
England
to 16
s.
4
d.
Sterling, upon 10
s.
6
d
Value, or thereabout; let any Man state the Proportion, here they will easily allow the Tax to be intolerable to the
Scots;
since by the same Proportion the
English
ought to pay 2
l.
17
s.
4
d.
for the same quantity of Salt, or the
Scots
ought to pay but 4
s
8
d,
for that which by this Tax is rated at 16
s.
4
d.
and the like, tho' not in so great a Difference, for the Malt.
2. The Weight of the Salt Tax lyes especially on the Poor, who in
Scotland
live very much on Salt Meats, and whose differing Condition from the
English
does not permit, nor cannot bear being tax'd at all, much less equal to the
English.
And not to insist on the further Impracticableness of these Taxes, I shall answer one Objection here.
If we are tax'd on our Salt and Malt, and
Scotland
is not, then all the Salt and Malt that can be convey'd from
Scotland
into
England,
will make an unreasonable Advantage to one, and be injurious to the other,
To this I answer,—The same Argument is good against reduction of the Rate to an Equality, and yet the contrary would be an intolerable Oppression, and an Inequality too extravagant to mention. The Remedy for this is thus.
They are both bulky Commodities and not to be hid, the Excise-Men in the Towns on the Borders, and the Officers on the Coast, may be empowered to Charge all Malt and Salt Imported from
Scotland,
with the
English
Duty as they would do now; and this may be without any Addition of Officers, either on the Borders or in the Ports; the Salt being so bulky and heavy, that it can't be conceal'd, put in a Pocket, or carried under a Coat; so I think that Difficulty falls to the Ground, and to reconcile the rest, the following General, which is the Consequence of the whole, seems to me highly reasonable on both sides.
That what Debts are contracted on both sides, be paid by both Nations, out of the respective Duties of either Nation, as now establish'd. That the Overplus of the
Scots
Revenue be improv'd for the Settling Trade, and Encouragement and Employment of the Poor, and other publick Uses; That the
Scots
be exempted from the Taxes of Salt, and Malt, only for so long as the
English
Debts are paid, or for a Certain Term of Years, to be Calculated from the Proportion between those Taxes and the
English
Debts—And afterwards to stand upon a proportion'd Equality with
England,
in all Taxes that shall be rais'd for the Publick Good.
This must be call'd an Equality, because
Scotland
is at present unconcern'd in our Debts, and cannot reasonably be brought into an Encumbrance for that Money they had no hand in borrowing, nor any part of the Advantage of.
To say, they shall have an Equivalent for this Payment, is not an Answer; because I think it may be said, the Tax cannot be laid, the poor cannot pay it; the Equivalent is to the State, and cannot be given the Poor that are aggriev'd; if it can, 'tis the same thing, and not Taxing is a nearer way to keep them easie.
As to the Excises of Beer, Ale,
&c.
I see no occasion to debate them; 'Tis a Charge on none but the Liquor sold, and affects no Body, but they that please to spend their Money; Only it requires the
Scots
Ale, which they call
Two-peny Ale,
and which is about the Price of our Small Beer, should be express'd to signifie Small Beer, and to pay as such, the Value being the same. Otherwise the
Scots
would pay for the Name; and calling that Ale, which really is but Small Beer, be wrong'd in the Proportion, and be pinch'd in their Trade.
Nor is all this to be call'd advocating for the
Scots;
the Question is not here, whether it be pleading on this Side or that, but whether the Facts on either side be true? And whether the calculated Proportions are stated right, and the Reasons good? If not, I should be pleas'd to see any Gentleman fairly detect them, and would be very forward to alter my Judgment.
To argue then for Truth and Justice, impartially to state the Inequalities on either side, and bring them to a Balance, is neither Arguing for the
English
nor the
Scots,
but for the Union in general, and in that respect is for the general Good of
Britain;
since the Union is for the Advantage of the whole, but more especially for
England;
which, in the Pursuit of this Work, I question not to make good.
It remains now to enquire—That since the
Scots
Revenue shall amount to above 140000
l. per Annum
more than their Expence, whether it shall not be thought reasonable to employ that Money, or such part of it, as shall be thought sufficient for the publick Improvement of the Countrey, from whence it is raised; and How
The Methods for Employing it, the just Occasion there is to do so, for Restoring the Trade of that Kingdom, Employing the Poor, Reviving Manufactures, and making Good Losses, will be the Subject of the next Part of this Discourse.
Some Expedients, and their proper Explications, for Setling the Trade to
India,
to the Mutual Advantage, and, I hope, Satisfaction of both Kingdoms, shall also be part of our Care.
And lastly, To examine the Inequalities between the Two Kingdoms with relation to Trade, reduce them to a Balance, and make some Enquiry into those hard Articles to us,
viz.
1. The letting the
Scots
into Our Plantation-Trade.
2. Opening to them the Fountain of our Manufactures; I mean our Wool, by which we say, they fall into Our Trade, and by Under-working, and by Consequence Under selling, ruine Our Trade at home, and rob us of the most Capital Article of Our Prosperity, the Employment of our Poor.
I cannot enter upon these things here; but I cannot conclude this Part of the Work, without saying, I doubt not to prove, That even in all these things we shall have the Advantage of
Scotland,
and be Gainers by the Union.
I shall prove, that the
Scots
Trading to our Colonies, shall enrich those very Colonies, and that in the single and only Wealth, which at present is the Dead Weight upon their Prosperity,
viz.
the want of People—What prevents our
Norway
Trade being converted into a
New-England
Trade, Hemp, Pitch, Tar, Rosin, Plank, Masts,
&c.
being brought from the Continent of
America;
as it already begins to be from
Carolina:
Why does not
New-England
supply us with Copper,
Pensilvania
with Iron, and all these Metals which now we purchase with our ready Money? Why are they not bought with our own Manufactures wrought by our own People, and the Wealth of them revert to our General Stock? Why are not the Bowels of the Earth search'd in the vast Tracts of Land we possess there, for a Treasure which has lain hid for so many Ages, and which we send to other Nations for, buy at our Disadvantage, and let our own lie still as a Prize put in the hand of a Fool, or a Talent hid in a Napkin? 'Tis evident, and I shall put it past Doubt when I come to the Particulars, That we have a yet Undiscovered Wealth in the Mountains of
America;
and when we come to ask our Merchants there, why it has not been search'd into, they will unanimously Answer, WANT OF PEOPLE.
This threfore is the Wealth the Union shall bring us; this the Treasure to be rais'd out of the Barren Mountains of
Scotland;
poor
Scotland
shall thus make rich
England,
and we shall gain of them that only Wealth, that single Advantage, which of all things we want most, and which in time may make
Britain
the most powerful Nation in the World.
As to our Woollen Manufactures;
I. I shall prove the
Scots
need them not.
II. Have no Genius to ours.
III. If they had, they can never fall into them with Advantage, or be able to out-work or undersell ours; but on the contrary, our People are able to outwork them, undersell them, keep them out of our Manufactures, and at any time sell them cheaper than they shall be able to make them.
There are some necessary Speculations, which, as the Consequences of these Heads, I shall descend to, perhaps useful to both Nations; in which I shall open a Scene of Advantages to both Kingdoms for Trade, and with which I shall close this Design; in which, without the Charge of an Extravagant Projection. I doubt not to show the Field of Trade is vastly extended, and more than sufficient to both Kingdoms, that a Coalition of Trade shall be mutually advantageous, and not one Article of Trade be lessen'd, discouraged, oppress'd, or suppress'd, no not on either hand.
That neither the Stock of both Kingdoms, nor the Hands of both Kingdoms can be too great or too many, the one to be improved, and the other to be employ'd in the many and most extensive Branches of vet undiscovered Trade, those uncultivated Parts of Trade, which Providence seems to have reserv'd for a General Union of both Nations, and which we seem almost incapable of carrying on, without one another.
And that I may not have advanc'd a Notion I cannot make Good, in saying the Union shall be our Advantage; I shall at last enquire whose shall the Wealth be; to whom the Encrease—And in this Search it will appear beyond contradiction, That as
London
is the
Emporium
of
Britain,
it will be the Center of Wealth, and all the Circles will meet there, all the Lines of Trade will be drawn from and to it; the Parts like Members to the Body, will thrive and grow proportionably Fat and Rich; but this will be the Fountain from whence, and the Conduit thro' which all that Wealth will be convey'd, and the Ocean into which it all flows, will be the People.
I shall undertake to prove also, That it cannot be otherwise that all Returns will be made thither, Fraights of Ships from all Foreign Nations made thither; Exchanges will all Center there; Bills be payable there and the General Correspondence must come by way of
London.
Of these things I shall treat more largely in our next, and the mean time should be glad to see any substantial Reason offered against a Union, and those Reasons drawn from any Principles o
Foundations, except such as are Destructive to the present Politick Settlement and General Good of both.
But as I see no room for it, I cannot but conclude, that nothing can compleat the Wealth, Strength and Prosperity of both Kingdoms, like a Firm, Entire, Compleat, and Indissolvible UNION.
FINIS.