FOR which purpose , I humbly beg leave to inform this Honourable House , what in all probability the present Frauds of the Brewers do amount to , being such , as it 's to be feared , if some Care be not speedily taken to prevent them , will mightily encrease , even beyond one Third Part of that Revenue ; notwithstanding the great Charge ( not to mention the great Trouble ) His Majesty is at , at present , and the greater perhaps ( under the present Laws of Excise ) he must be at hereafter , to keep it at the Ebb it 's now at , viz. That only one Third Part be defrauded .

To Prove which , 't is but looking back to what former Years has produced , and comparing them with the latter , when they had not such Temptations to Defraud as now they have ; by reason the Duty even at this time is almost double to what then it was , and has been almost treble since His Present Majesty's Reign , which will not be denied , I presume , ( viz. ) That they have a much greater Temptation to put them upon the Contrivance of Frauds more now than formerly ; For the PENALTIES are the same now as then , which is all the Check the Brewers have . The Trouble and Charge they are at in committing their Frauds are the same , and not other than heretofore .

The Excise when at 2 s . 6 d . per Barrel Strong , and 6 d . per Barrel Small , did amount to about 680334 l. per Annum , now at 4 s . 9 d . per Barrel Strong , and 1 s . 3 d . per Barrel Small , does amount to about 900000 l. per Annum , according to the Additional Duty , that is , from 2 s . 6 d . Strong and 6 d . Small , to 4 s . 9 d . Strong , and to 1 s . 3 d . Small , which is almost double ; the Excise ought to come to at least 1330000 l. per Annum ; according to this Computation it comes short 430000 l. per Annum : Suppose an allowance of 30000 l. per Annum be made , for the Humour of this Town as well as the Country , running more of late upon the very Strong or Double Ales than formerly . Suppose likewise an allowance of 20000 l. per Annum be made , for the Declension of the Brewing Trade of late years ; though I should think it no very great Task to prove , were it necessary , That that Trade of late is not in the least declined . But I shall have room to make large allowances ; therefore , lest that Objection should arise , that also is made here out . Suppose likewise an allowance of 10000 l. per Annum be made in the stead of Excise on the Retailers of Coffee , which is more than ever was received by that Duty , when the Excise did amount to 680334 l. per Annum , that Duty helped to make up the aforesaid Sum , which at this time is on the Berry , and the Duty received at the Custom-House . Suppose likewise the Distillery be the same now as then , according to the Additional Duty on it , though in fact it is considerably advanced even according to the Additional Duty . All these Deductions amount to but 60000 l. per Annum , which deducted from 430000 l. there will still remain 370000 l. 't is to be supposed that even then ( when the Excise was at but 2 s . 6 d . per Barrel Strong , and 6 d . per Barrel Small ) the Brewers were not all Puritans ; but suppose an Allowance be made for the then suppos'd Frauds of 50000 l. ( though upon a Nicer Examination , there would be good reason to suspect twice that Sum did not serve their Turns ) then the Brewers Frauds will amount to Four Hundred and Twenty Thousand Pound per Annum , which is considerably above One Third Part . There might be much more said to swell the aforesaid 420000 l. per Annum , to a much greater Sum ; but it is to be fear'd that even that 's much too great to be well spared at this time . I humbly beg leave to shew this Honourable House , wherein in my humble Opinion , the Frauds of Brewers are Prejudicial to the King , to the Subjects in General , and to the Trade it self .

First , These Frauds are a Disappointment to the King , by Reason that thereby the Excise does not answer the Sum it was given for ; Consequently , the Fund to the Lender of Monies is not so Good or Large , as if it did sully Answer .

Secondly , They are prejudicial to the Publick in General , by reason that if the Brewers paid for all they Brew'd ( as in Conscience and Truth they ought ) the less Taxes would serve turn , Consequently , are prejudicial to the Subjects .

Thirdly , These Frauds are prejudicial to the Brewing Trade ; Every Person that knows the Brewing Trade , knows the greater the Trade , the greater Opportunity they have to Defraud ; Insomuch , that the very small Brewers can scarce Defraud any , the great Brewers having such advantage , do sell Stronger or better Drink , more Measure , and Cheaper than the Lesser ones can , who by reason of the want of such great Trades , have not such great Advantages by Frauds ; The lesser Brewers by this means cannot be supposed to have any Customers that can make good Payment for what they Buy of them ; for if they could , most certainly they would apply themselves to the great Brewers , where they may receive such visible Advantages , different from what the lesser Brewers can afford them , so that what few Customers the lesser Brewers can be supposed to have , they get nothing by , perhaps lose ; since then , the only Customers the lesser Brewers have that they can hope to get by are bad , it is very apparent that the Trade thereby is greatly prejudiced ; there will also this Consequence necessarily follow ( if the Trade it self be thus prejudiced ) the Publick will be yet further prejudiced , who will be obliged to bear some Tax levied on them to make good such Deficiency , as may accrue therefrom .

The Prevention of which , in my Humble Opinion , lies most properly and intirely in the Breast of this Honourable House ; that it may be prevented without any other Laws than what already are made , there is no doubt ; But what 's the Consequence ? Perhaps it will cost as much to have it done , as will be saved , which is the same thing , almost , as if it were permitted ; it cannot be imagined such an Abuse wou'd have been permitted so long , did it lie in the Power of Art , with a Reasonable Charge to have prevented it ; but when we come to reflect under whose Management this Affair has been for this many Years past , and at present is , namely that Honourable Person who is at the Head of the Treasury , there will not be the least hope left us to believe any Judgment or Art hath been wanting , or can be improved , but what must necessarily owe its Birth to this Honourable House , and where those Grievances can best be Redress'd .

Now suppose there were a Penalty inflicted , that every Brewer that should erect and make use of a Private Back , a Private Tun , or a Private Store-House , should pay 500 l. That every Brewer that should Conceal the Quantity of a Barrel of Strong Beer , Ale , or Small Beer from the Sight of the Gager , should pay 15 l. for each Barrel ; That every Brewer that should mix Small Beer to Strong Beer or Ale , after the Gager has taken his Morning Gage , unless it be in the Presence of a Gager , to pay for every Barrel so mix'd 15 l. For denial of Entry 50 l. and the other Penalties in Proportion , and a Plentiful Reward out thereof to the Informer . I say , did this Honourable House think it adviseable , that some such Penalties were Inflicted , not any Brewer of them all would dare attempt committing the least kind of Fraud ; by which , 't is plain , the great Grievance before spoken of , would be Redress'd by such Penalties , for the Brewer has even under the present Penalties these Considerations , ( viz. ) What Advantage he is like to reap ; the hazard he runs ; which are three sorts , ( viz. ) The Penalty , the Charge he is to be at , and the Confidence he is necessiated to Repose in his Servants , which , to say the Truth , are not Persons of the greatest Faith ; Suppose the Master would commit a Fraud , and run the hazard of the supposed Penalties , he would not dare to intrust his Servants therewith , and without their Privity the Master cannot commit the Fraud ; Besides , by such Penalties ( as is before spoken of ) His Majesty would save at least 50000 l. per Annum in the Management , and then the 420000 l. per Annum will be 470000 l. per Annum difference to the King ; for where there is a Necessity now to imploy Four Officers , Two would serve turn , and so in proportion in most of the other Imployments . I humbly hope it will appear by these following Reasons , that such Penalties are not only of use to the King , to the Publick in General , by Redressing the Great Grievances that fall out in the matter of the Excise , and the Equality and Preservation of the Trade it self which I humbly presume has been before sufficiently prov'd , but also , that every Brewer will be left destitute of the least ground to Complain thereof , Consequently , will be presumed to be Just and Reasonable .

As thus , Every Brewer that shews the Gagers all he hath Brewed , and does not Conceal or Defraud any , is not Subject to the Penalties ; Consequently , he will have no cause to Complain , if he Defrauds not , he will not have any thing to pay , I mean of the Penalties ; He that will by Day-Light burn his Fingers , cannot hope for pity , or expect less than to feel the smart thereof .

All the Objection that can be rais'd against it , in my humble Opinion , is this , ( viz. ) If the Brewer's Servants should Defraud any without the Master's privity , ( supposed to do it on purpose to get the Reward proposed to the Informer ) it would be a Hardship upon the Masters . True , I say so too ; but there is this Remedy provided by the present Laws of Excise , ( for that very purpose ) that it doth lie in the Breast of the Commissioners , to mitigate any Penalty to any degree they please , taking nothing less than double the Duty and the Charge the Officer is at in finding out the Fraud : It will not be suppos'd , I presume , any thing that has but a Countenance like that , would be Inflicted by the Commissioners , that make no profit thereby , but set to deal Equally between the King and the Brewer . I humbly presume , what is said before , is sufficient to Convince any Person , at least this Unbyass'd Honourable House , that the Objection is fully Answer'd ; and I defy the Brewers themselves , I mean the Great ones that have made large Estates solely out of Frauds , to make any other Objection ; and for the lesser Brewers , ( the greater Number of the two ) I will take the Liberty to Answer for them , that they shall ( if requir'd ) Petition this Honourable House that such an Act should pass for the Preservation of their Trade .

Note , That upon a Modest Computation , every Brewer that makes use of a Private Back , a Private Tun , or Private Store-House , of but a Moderate Size or Bigness , makes at least 20 l. per Week , which used but six Months will make 480 l. which will almost Answer the Penalties proposed . This , in my humble Opinion , shews , the Penalties proposed are not Extravagant .

Note also , That the present Penalties are for a Private Back , a Private Tun , or a Private Store-House , 50 l. For every Barrel of Drink concealed or mixed , ( as before ) 1 l. For denial of Entry , 15 l. And the rest of the Penalties propertionable , which have hitherto ( to the great prejudice of the King , of the Subject in general , and to the Trade it self ) proved Insufficient .