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第19章 Chapter 7 Of Poll-money

Poll-money is a Tax upon the Persons of men, either upon all simply and indifferently, or else according to some known Title or mark of distinction upon each; and that either of bare honour, or else of some Office sought or imposed, or of some Faculty and Calling without respect to Riches or Poverty, Incomes or Expence, Gain or Loss accrewing by the said Title, Office or Faculty.

2. The Poll-moneys which have been leavied of late have been wonderfully confused; as taxing some rich single persons at the lowest rate; some Knights, though wanting necessaries, at twenty pounds, encouraging some vain fellows to pay as Esquires, on purpose to have themselves written Esquires in the Receipts; making some pay ten pounds as Doctours of Physick or Law, who get nothing by the Faculty, nor minde the practice; making some poor Tradesmen forced to be of the Liveries of their Companies to pay beyond their strength; and lastly, some to pay according to their Estates, the same to be valued by those that know them not; thereby also giving opportunity to some Bankrupts to make the world credit them as men of such Estates, at which the Assessors did rate them by Collusion.

3. So as by this Confusion, Arbitraries, Irregularities, and hotch-pot of Qualifications, no estimate could be made of the fitness of this Plaister to the Sore, nor no Cheque or way to examine whether the respective Receipts were duly accompted for, etc.

4. Wherefore wholly rejecting the said complicated way of Tax, I shall speak of Poll-money more distinctly, and first of the simple Poll-money upon every head of all minkinde alike; the Parish paying for those that receive alms, Parents for their Children under age, and Masters for their Apprentices, and others who receive no wages.

5. The evil of this way is, that it is very uneaqual; men of unequal abilities, all paying alike, and those who have greatest charges of Children paying most; that is, that by how much the poorer they are, by so much the harder are they taxed.

6. The Conveniencies are; first, that it may be suddenly collected, and with small charge: Secondly,that the number of the people being alwayes know, it may be sufficiently computed what the same will amount unto. Thirdly, It seems to be a spur unto all men, to set their Children to some profitable employment upon their very first capacity, out of the proceed whereof, to pay each childe his own Poll-money.

7. The next Poll-money is upon every head, but distinguished by Titles of meer Honour, without any kinde of Office or Faculty; as, Dukes, Marquesses, Earls, Viscounts, Barons, Baronets, Knights, and Esquires, viz. the eldest Sons of Knights in perpetuum, and Gentlement if they write themselves so. This way is much more equal then the other; forasmuch as those who are Titled, are for the most part rich proportionably; or if they were not, yet men so dignified shall command a preheminence and place, even although they do not or cannot buy it of the vulgar by their Expence: my meaning hereby is, that a Title may possibly save a man as much as his Poll-money may exceed the Plebeian Level by reason of such title.

8. Moreover, good and multiform Accompts being kept of the People, this Tax may be also easily speedily and inexpensively collected; and also being capable of being computed aforehand, may be fitted and seized according to the needs of the Prince.

9. As for Offices, they are indeed Dignities for the most part, but paid for by the trouble of administring them; as for example, to be an Alderman suppose of London, is indeed an honour, yet many pay five hundred pounds to be excused from receiving it.

Nevertheless it may not be improper to tax Offices sought, or such as are accepted, although they might be refused: And on the other side no Titulado should be forced to pay Poll-money according to his Title, if he be contented to lay it down, and never resume it more.

10. The Titles of Faculties and Callings ought to be no Qualification in a Poll-money, because they do not necessarily nor probably inferr ability to pay, but carry with them vaste inequalities. But therefore if a man by his Licence to practise get much, it may be presumed he will spend accordingly; in which net the way of Excize will certainly take him, as it will the Officers aforementioned.

11. Harth-money seems to be a Poll-money, but is not, being rather a way of Accumulative Excize; of which hereafter.

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