brought into a Free Port, be there housed and privately sold, but the Cask filled up with stained water, and put on ship-board again to be staved as soon as the ship is out at sea: In this case, the Duties of those Wines are defrauded, as it also may be many other wayes.[1]
21. Now if it be said, that although we should trade but for ourselves, yet that our Ports (being more commodious then those of other Nations) would be the more frequented; for being free, and consequently the more enriched, by the expence of Sea-men and Passengers, hire of Labourers, and Warehouses, &c. even without any Custom at all upon the Goods. Nevertheless 'tis reason that a small duty should be paid upon the ship as aforesaid for such use of our Ports, and that eo nomine; not expecting all our Benefit from the said hire of Cellaridge, Porters, and Carmen, which also might be had over and above for their proper reasons.
22. But if we could attain to be the Merchants between other Nations, there is then no reason for exacting Duties (as was said before[2] upon things in fieri, and which are but in the way of their improvement: And as for the fraud that may be committed, as in the case of Wines abovementioned, I affirm that our Excize upon the Consumption, would overcome and elude them.
CHAP.VII.
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, |43| 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.
