William Petty

“ Here is to be noted, that a Harth-money must be but small, or else 'twill be intollerable; it being more easie for a Gentleman of a thousand pound per annum to pay for an hundred Chimneys (few of their Mansion-Houses having more) |75| then for Labourers to pay for two. Moreover, if the Land-Lord onely pay this Tax, then is it not an Accumulative Excize for all, but a particular Excize upon but one onely Commodity, namely Housing.
12. Now the Reasons for Excize are these, viz.
First, The Natural Justice that every man should pay according to what he actually enjoyeth ”

“ What hath been propounded for Beer may be of Salt, Fuel, Bread, &c. and the Propositions would all labour under the same Inconveniences; for some spend more, some less of these Commodities; and sometimes Families (each whereof are propounded to be farmed, without descending to individual heads) are more numerous at some times then at others, according as their Estates or other Interests shall wax or wane. ”

“ Whereas on the other, beside Drink, is accumulated as many more things as Nature and Art can produce; besides this way of Excizing, though it be never so well administred, is neither so equal nor so easie, nor so examinable as the simple Poll-money before spoken of, which is also but an Accumulative Excize. ”

“ Concluding therefore that every man ought to contribute according to what he taketh to himself, and actually enjoyeth. The first thing to be done is, to compute what the Total of the Expence of this Nation is by particular men upon themselves, and then what part thereof is necessary for |72| the Publick; both which (no not the former) are so difficult as most men imagine.
3. In the next place we must conceive, that the very perfect Idea of making a Leavy upon Consumptions, is to rate every particular Necessary, just when it is ripe for Consumption ”