Reasons and grounds for the necessitie, equalitie, and expediencie of an Excise, to be granted upon the particulars contained herein.
I. WE would consider the necessitie of raising this Army for defence of our Religion and Liberties, and of contributing to the subsistence of our Army in Ireland.
II. The money granted by the Loan and Taxt, as also the moneys sent from England being exhausted by the Levie moneyes for foot and horse, and other provision knowne to some of the Counsell of Edinburgh, and may be seen in the particulars to any that shall desire to have satisfaction therein, inforces a necessity of this Kingdome, for contributing to the maintenance of the Army; if the Kingdome of England by their extreme present straits, shall be disabled to provide timously and competently for them according to the treaty.
III. That in all other Kingdomes necessitate to maintaine armies; the way of Excise after the experience of all other waies, is judged and practised as the most equall, indifferent, solid and just way.
IV. That the Parliament in this Kingdome, in the yeare 1640. and the Convention of Estates in July last, being of the same judgement, with the consent of all the Burrowes of Scotland, gave power to the Committees of Estate, for the maintenance of the Armies, to lay on Excises upon all vivers, and all other commodities.
[Page 2]V. That the Estates now Conveened again (knowing from the severall Shires and Burghs of the Kingdome, that a new Loane or Taxt upon the same cropt, would be extreme heavie to all men, as well to Burgh as Land, and in speciall to the Commons of Edinburgh; who are (to the regrate of the Committee of Estates) overburdened with the reking out of the Regiment appointed to goe out of Edinburgh) did conceive that an Excise would be far more welcome to them because it much easeth the frugal doth little touch the poore, and lieth most upon the rich and idle spenders superfluously upon their backs and bellies, and so favoureth vertue, and punisheth vice.
VI. That the information spred, will appeare to be most false by the Roll after following; whereby all bre [...]d, meal, fishes, all native Commodities necessary for the backe or belly are free, except ale and flesh: and that all wrought commodities of the crafts at home are free, and all wrought commodities; as gloves, saddles, chaires, iron work, &c. imported from abroad to the ruine of the crafts and manifactories at home are to be Excised, which joynd with their freedom from the burden of a new Loan, otherwayes absolutely necessary, and offered by themselves, will be a far greater benefit to the Commons and Crafts, and to every person. And which at the time of the last Parliament they would have bought at a dearer rate, then paying one yeare a placke for a pint of ale.
VII. That seeing God every yeare in his providence, by scarcity and dearth of the victuall, may, and often doth raise the prices of drink and flesh; and seeing the Lords of Councell and Session, may, and often have altered the prices, and the Magistrates of Burghs every yeare almost doth the same: yea, oftentimes the Ostlers and Taverners at their owne hand, without any warrant from authority, or tumult of the people, doth lay on greater Excises: It is a strange [...]hing to people to grudge at the laying on the same allanerly [Page 3] during one yeare for the maintenance of the Cause of God, who in his justice for this grudge, may by dearth lay it on for many yeares, or by the perishing of our Armies, and delivering us and our liberties into the hands of our adversaries, may make us slaves thereunto, and to worse tyrannies both over our souls and bodies.
VIII. That this Excise cometh not off the Merchants and sellers, but off the buyers and spenders: That the forraigne Commodities Excised being superfluous, comes off the rich, and not off the poore: That experience sheweth both, that the importers thereof have at their owne hand doubled this Excise, and that notwithstanding thereof, the trade of these superfluities dayly increased to the ruine of the substance of the Kingdome: That the fewer superfluities be imported, it is the better for the Commons, and the rest of the Kingdome; and the highnesse of their Rate, is many times the mother of frugality: That the exporting of all Commodities, except coale and salt, (which makes them stay and sell the cheaper at home) is free of Excise; and that for ale and flesh, and other Commodities Excised, wherein the Commons may seeme to have any common burden with the rest, it is evident by the Roll, that all in Countrey, or in Citie, payes alike according to the measure of their spending, and that the Nobleman and Gentleman, payes as much for the drinke which he breweth of his ow [...]e malt, in his owne house, for his owne private families use, as is paid in the Taverns: And such like for his owne kyne, and sheep, as is paid in the Markets, that the burden may bee every way equall, and lie rather upon the rich then upon the poore.
IX. That the strictest course that can be advised, will bee resolved upon, for the lifting of it up as exactly in every landward Parish, as in the Burghs; and that in such a way, as may be most beneficiall unto the Publick, without being [Page 4] consumed by the charges of Subcollectours: and whatsoever money is gotten thereby, is resolved to be no wayes sent out of the Kingdome, or applied to any private use, but to provide within the Countrey all manner of provisions to be sent unto the Army; and for that end, and during the time of extreme necessity allanerly.
X. That whereas some may feare the dangerousnesse of the preparative, and apprehend that it will never be removed: They would consider the like objection may be made against the Taxt or Loane, giving in of silver works, and all manner of contributions, and that as the Parliament and Convention gave onely warrant to lay it on for the maintenance of the Army, so they cannot bee presumed to be so disposed, as to desire the continuance of such a burden upon themselves on whom none can impose it or continue it, but themselves; and whether now it bee done or not, if any subsequent Parliament be presumed to be so disposed, the Objectours knowes as well that they may legally do it, as they know that none of the Estates now living and guiding the Kingdome, who have so heartily ventured their lives and fortunes to preserve the liberties of the Kingdome from slavery would ever condescend to it.
XI. We would seriously ponder that by our Covenant first and last we have sworne unto God to spend our lives and estates in this Cause of Religion, to preserve the Liberties of the Kirk and Kingdome, which mainely consists in the maintenance of the authoritie and dignitie of the supreme Judicatories thereof, and to promove by all lawfull meanes all such publick resolutions as by them should be found to conduce to so good a cause, and not to suffer our selves to be divided or withdrawne therefrom, or to cast in any let or impediment to hinder the same, especially seeing the impeders of a publick resolution of the Convention, which shall be taken with the consent of all the rest of the Kingdome, doth [Page 5] know what perjurie before God, shame before the world, breach of Treatie to our brethren, destruction to our selves, advantage to the adversaries, and ruine to the cause it would be, if we should suffer this Armie now on foot to dis-band or perish (which God forbid) for want of maintenance: As also how impossible it is for the publick faith, without a publick purse and stocke of credit, to finde provision for them, yet doe both stop this common way taken by all other Nations in the like cases, and thought upon onely here for the present necessity, and showes no other clear way for their subsistance.