Pp. 3.

(1.) Proposition.-By subsidies to be granted in ParliaWe think it fit that an Act be drawn to this effect according to the Act for granting subsidies, tenths, and fifteenths, &c., in England, which is committed to the care of the L. Chief Baron and the King's AttorneyGeneral.

Opinion. (1.)-There have been many subsidies granted by Parliament in this kingdom, but not out of lands and goods, viz., 28. 8d. out of every pound in goods, and 48. out of every pound in lands; but a certain sum was imposed upon every plowland after the ancient manner of taxes in England, which were called "hydage and "carucage." But, whereas the old carucage was not commonly above 28. upon a carew of land, the subsidy upon a plowland here hath been, for the last 100 years, 13s. 4d., payable for ten years together. 11 Eliz., c. 11, a subsidy of 13s. 4d. out of every plowland was granted for 10 years, charging all temporal lands and cross-lands manured, except lands lying within the franchises of corporate towns, and the demesnes of such Lords and gentlemen as did answer rising out, &c. This subsidy did amount to 500l. per ann., and within five shires of the pale.

3 & 4 Ph. & Mary, c. 7, the like subsidy was granted for 10 years: the like: 34 H. 8. c. 1, the like: 21 H. 8. c. 1, also 7. H. 8. c. 4. and 24 H. 7. c. 3. 21 Eliz., a fifteenth granted: 16 E., 2, a tenth by the clergy. But I am of opinion that it will be best for his Majesty's profit and content of the subject, to grant a subsidy out of lands and goods as in England; for

(2.)-By customs, subsidies, and impositions upon merchants.

Like letters patent to be drawn and sent to the cities and towns of Dublin, Waterford, Gallewaie and Drogheda.

The farmers and merchants are to be dealt withal touching the farming of the exportation of those prohibited commodities which shall be done out of hand.

the ploughlands throughout the realm are uncertain, and which are manured and which not, is a greater uncertainty, whereby the collectors will be made rich and the subsidy will fall out to be but small.

Opinion. (2.)-The ancient customs and subsidies of poundage are now to be fully collected in all the ports where they are certified to be due by the opinion of the judges in England; and if an imposition of 12d. in the pound be imposed upon all merchandises brought in or carried out, (by such as claim to be free of poundage by Act of Parliament or charter,) to. the end that all may ba equally charged, the King's revenue will be increased 10,000l. per annum at least.

This imposition may be laid by letters patent under the great seal, to be sent to every port or haven signifying the King's special pleasure for the imposing and levying of the same as in England.

For the extraordinary customs and forfeitures imposed upon the native commodities. of this kingdom by the statute of 11 Eliz., c. 1, to stay exportation of the same, viz., upon wool, flocks, flax, linen yarn, woollen yarn, sheepfell, calf-fell, goat-fell, red deerfell, fallow deer-fell, beef, tallow, wax, butter, the merchants in every port-town will gladly now farm a license to export the same, and pay a good sum besides the ordinary customs and poundage.

There is no license now for exportation of any of those commodities, but during

pleasure only, except for linen yarn. For exportation thereof a license was granted to Sir Edward Blunt and William Brittaine, dated June, 2 Jacobi, for exportation of 1,200 packs yearly, which yielded 1,500l. per ann. This license is expired within two years and a half, but Mr. John West hath a like license for 21 years.

This may be compounded for at the easier rate, because the King may either cause the Act to be repealed, which maketh their licenses void, or else grant other licenses, and so make these already granted of less yearly value.

Raw hides are not mentioned in this statute, howbeit a special imposition may be laid for the exportation of that commodity into foreign parts. For by the statute of 7 H. 6. c. 13, in this realm, hides are prohibited to be exported, unless bonds be first entered before the mayors of the staple here for landing thereof at the King's Staple in England, there to answer the due customs.

Corn is also a commodity prohibited to be exported, the license whereof may be also fashioned when it beareth a certain price.

Pipestaves. An imposition may be justly laid on this commodity, for the great timber of the realm is wasted by exportation. This may be done by letters patent, ut

supra.

The custom of 13s. 4d. upon every foreign vessel that cometh to fish upon the coast

The farmers are likewise required to appear at the same time.

(3.)-By prisage of wines, impost for wines, licenses to draw wines throughout the kingdom.

This is recommended unto the care of the L. Chief Baron and Court of Exchequer.

Fit to be considered by the Lords of the Council there, and regard to be had that the farmer do bear the fee in port given to the Deputy, nobility, and Council of the realm, if it may be.

For this we are to have direction and allowance out of England.

(4.)-By licenses to make and sell aqua vitæ.

When the licenses are expired or resumed this may be offered to be improved for the King's profit and more advantage than now they are, by setting each county to farm to some one man, and no man to deal with more than for one county.

of Ireland is already farmed at 30l. per ann. for certain years yet to run. This lease may be resumed and a better rent reserved.

Also the leases of the great customs to the towns of Gallewaie, Dundalke, and Carrick Fergus are to be resumed.

(3.) The Earl of Ormond claims an estate of inheritance in the prisage, but he is to pay to the King 28. for every tun. This wine is to put in charge by escheating the Earl's grant into the Exchequer; and for the speedy levying of the arrears, the Earl's officers may be called to show cause why this rent is not answered. And if the Earl should refuse to pay it, the whole prisage may be seized.

The impost of wines is farmed to the L. Hayes. If the King resume this lease, it is to be done in England.

The licenses to draw wines will yield a great farm. They may be granted upon the same reason and law as they are in England.

(4.) There are several licenses granted in the several provinces which are yet in being, but the longest day that was granted was but for 7 years, and divers of them are well nigh expired. If all these licenses were resumed, they would yield far better farms than now they do. For all the kingdom the farm may probably be supposed to be worth 500l. per ann.