The six books of a common-weale

IF Treasure be the sinewes of a commonweale, as an auntient Orator said, it is verie necessary to have the true knowledge thereof, first[*](Mony the sinewes of a Commonweale.) to see by what honest meanes to gather money together; secondly, to imploy it to the profit and honour of the commonweale; and lastly, to spare and to reserue some part for all needfull euents, least the publike treasurie being exhaust, the commonweale might bee oppressed with sudden calamitie. We will therefore handle these three poynts euerie one in order.

Touching the first poynt. There are many craftsmasters in matters of imposts, which know many meanes to raise up great summes of money, but they neuer had the true knowledge of honour and honestie. But leauing these cunning politicians I will follow those, who as they have had a great care of the treasure, so have they sought by honest meanes to increase the reuenues of the commonweale, lest the citie by want should be drawne into danger, and the prince forced by vnlawfull meanes

to sucke the priuat wealth and bloud of his subiects, as it hath happened to those that seemed best acquainted with politike affaires: amongst the which the Lacedemonians are named, whom not content with their owne territories, as their master Licurgus [*](Polib. l. 6. de milit. ac domest. Rom. disciplino. ) had taught them, taking from them all vse of gold and siluer, inioyning them to make money of iron, least that strangers should grow in loue with the Lacedemonians countrie, or they with that of strangers, supposing thereby not onely to free his citisens from iniuries, but also from forraine vices: But they had no sooner past their frontiers but they fell to borrowing, some of the king of Persia, as Lysander and Callicratides: some of the king of Egypt, as Agesilaus, and Cleomenes, kings of Lacedemon. For which cause the Seigniorie of Sparta hauing soone wonne all Greece, and gathered together a great masse of treasure, they decreed, That all the gold and siiluer which they had taken from their enemies, should be kept in the publike Treasurie, to serue them at their need, with defence not to vse it for anie priuat occasion: but their treasure without ground or supply beeing soone wasted, they were forced to returne to borrowing to make warre (the which is not entertayned and maintayned by diet, as an auntient Captaine said) whereby their commonweale[*](War is not maintained by a diet.) decaied under king Cleomenes. Euerie commonweale therefore must prouide to have their treasure built of a sure and durable foundation. There are onely seuen meanes in generall for the making of a publike treasure, in the which all other are conteined. The first is, by the reuenues of the commonweale: The second, by conquest[*](Seuen meanes to gather treasure.) from the enemie: The third, by the liberalitie and gift of friends: The fourth by the pensions & tribute of their alies: The fifth, upon traffike: The sixt, upon marchants, which bring in and carrie out marchandise: And the seuenth uppon the subiects imposts.

Touching the first, which growes by the reuenues, there is not any seemes to mee more honest & sure. So we read that all the antient monarchs and law-giuers, which builded new cities, or transported new colonies, they assigned (besides the streets, temples, theaters, & the possessions of priuat men) certaine places fit for the commonweale, and free to all in general; the which were called Commons, and let out to priuate men for a certaine time, or for euer, paying a yeerely rent into the Treasurie or [*](Reuenues the chiefest meanes to make a treasure.) Exchequer, to supply the charges of the commonweale. We read that Romulus the founder of Rome & of the Roman commonweale, divided all the lands into three parts; appoynting a third for the temporall of the Church, a third for the rents of the commonweale, and the surplusage to be deuided among priuate men, the which at that time were three thousand citisens, euerie one of the which hauing two iournies,[*](The deuision of the lands about Rome.) or acres of land: so as of eighteene thousand iournies or acres of land, lying in the territories of Rome, they reserued six thousand for the sacrifices, six thousand for the reuenues of the commonweale and intertainment of the kings house, and six thousand for the citisens. Yet Plutarch sets downe twise as manie citisens, and saith that Romulus would set no limits of the territorie of Rome, lest it should be seene what he[*](The first beginning of publike rents.) had vsurped from his neighbours, and that his successor Numa divided the reuenues to poore citisens: but the first opinion is the more likely and the more common; for the deuision of two iournies or acres continued a long time, as Pliny saith, speaking to Cincinatus the Dictator, the which was two hundred and threescore yeares after Romulus: Aranti sua duo iuger a Cincinato viator inquit, vela corpus & audi mandata Senatus: Cincinatus plowing his two acres, Passenger (saith he) vncouer thy bodie, and heare the commaundements of the Senat. And Denis Halicarnasseus holds the first opinion; hee was in houshould with Marcus Varro, the true Register of all Roman antiquities. But since by the law Licinia, euerie citisen was allowed to have

seuen journies or acres of land. If it be true which wee read in Pliny, or Collumella: Post exactos Reges Liciniana illa septem iugera, quae plebis Tribunus viritim diuiserat, maiores questus antiquis retulêre, quàm nunc nobis praebent amplissima veruacta, After the expulsion of the kings, those seuen acres which the Tribune deuided to euerie one by the law Licinia, did yeeld our auncestours more profit, than now our large fields. And the oration of Marcus Curius is well knowne, noting him as a pernitious citisen that could not be contented with seuen acres. In this diuision Romulus did imitate the Egyptians, who in old time divided all the reuenues of Egypt into three parts: The first was for the sacrifices and sacrificers; The second, to entertaine the kings house, and to defray the publike charges; And the third for the Calasiris, the which were the men of warre, alwaies entertained to serue at need: all the other citisens were either husbandmen, or slaues. Wee read also, that Ezechiel, in reforming the abuses of the princes of the Hebrewes, appoynted certaine lands for the sacrifices, some common for the people, besides the reuenues for the entertainement of the kings house, and to serue for publike expences. To the end (saith hee) that the princes shall no more grieue my people with exactions and imposts. Although from the beginning of the Israelits kingdome, the kings had some reuenues; for the towne of Ziceleg, with some land being giuen to Dauid by king Achis, continued for euer as part of the kings reuenues, and was neuer alienated. Of the regall reuenues some are publike, some are priuate, the last may bee sould and made away, the first neuer. And to the end that princes should not bee forced to ouercharge their subiects with imposts, or to seeke any vnlawfull meanes to forfeit their goods, all Monarchs and States haue held it for a generall and vndoubted law, That the publike[*](The publike reuenues by nature are inalienable.) reuenues should be holy, sacred, and inalienable, either by contract or prescription. In like sort, kings (especially in this realme) graunting their Letters pattents for the reunion of crowne lands, declare, that they have taken an oath comming to the crowne, in no sort to sell or make away the reuenues: and although it were duely and directly made away, were it for euer, yet is it alwayes subiect to bee redeemed, and in such sort as the prescription of a hundred yeares, which giues a iust title to the possessor, doth not touch the reuenues of the crowne. The edicts, decrees, and [*](Nulla preseriptia occurrit Regi.) ordinances of this realme are notorious, not onely against priuate men, but euen against princes of the bloud, who have beene put from the deuision of the reuenues, & the prescription of a hundred yeres. And this is not peculiar to this realme alone, but common to the kings of England, Spayne, Poland, and Hungarie, who are accustomed to sweare not to alienate the reuenues of the crowne. The which is also obserued in popular & Aristocritall states: and euen at Venice the law allowes no prescription (the which many would limit to six score yeares:) nor yet the Cantons of the Swissers: for king Henry 2 hauing requested the Siegniorie of Lucerne to ingage themselves for a certaine summe of money, Hugo the chiefe magistrat made answere vnto the Ambassador, That both the Senat and Commons of Lucerne had sworne, neuer to pawne nor ingage their lands. Wee read also, that the same ordinances were religiously obserued in two the most goodly commonweales that euer were, Athens and Rome, whereas two great personages, Themistocles and Cato the Censor, caused all the publike reuenues to bee seized on, the which had through tract of time, and sufferance of magistrats beene vsurped by priuate men, saying in their orations, Nec mortales contra deum immortalem, nec priuatos contra [*](Plut. in Catone Censorie, & Themist.) Rempub▪ praescribere posse, That mortall men could neuer prescribe against the immortali God, nor priuate men against the commonweale. And therefore the court of Parliament uppon a civill request obtained by the kings Proctor generall, against a decree made in favour of the successors of Foelix of Nogaret, to whom king Philip the faire 260 yeares before had giuen the lands and Seigniorie of Caluisson, for his vertues and well deseruing of the commonweale, whereby it was reuoked unto the Councell: shewing therby that prescription hath no place, when there is any question of the reuenues of the crowne. And the court of Parliament at Rouan, by a sentence giuen the 14 of Februarie, 1511, betwixt the kings proctor and the religious of S. Omer, adiudging the possession of certaine goods vnto the king, allowing the religious to releeue themselves by some other meanes, and to proue it duely, by way of inquest, and for cause, which words (and for cause) are not to bee vnderstood for the poore subiects of the countrie onely, but generally for all. And oftentimes the treaties made betwixt princes have no other difficulties, but for the preseruation of the reuenues, the which princes cannot alienate to the preiudice of the publike. Henry 8 king of England in a treatie made with the Pope and potentates of Italy, in the yeare 1527, caused this clause to be added, That they might not giue away any thing of the crowne of Fraunce, for the redeeming of king Frauncis: and upon this poynt the breach of the treatie of Madrid was grounded, for that the auncient custome of this realme, conformable to the edicts or ordinances of other nations, requires the consent of the three estates: the which is obserued in Poland, by a law made by Alexander king of Poland, according to the disposition the common law, vnlesse the sale were made at such time as the enemy had inuaded the countrie: and that the forme be obserued from poynt to poynt, as in the alienation of pupils goods (the commonweale being alwayes regarded as a pupill) and if there be any thing omitted, it is all of no force, or at the least it is subiect to rescission, without restitution unto the purchasor of the thing purchased. Neyther can the prince challenge[*](L. si secundum C. de Reip.) that unto himselfe which belongs unto the publike, no more than a husband can his wiues dowrie, wherin the prince hath lesse right; for the husband may abuse the fruits of his wiues dowrie at his pleasure, but a prince may well vse, but not abuse the fruits of a publike dowrie: as the citisens that were in societie with the Athenians complained, that the publike money was to be put in Apolloes treasury, and not to be wasted by the Athenians.

Our kings have and doe acknowledge, that the proprietie of the crowne lands is not the princes: for king Charles the 5 and 7, would not have the crowne lands pawned, vnlesse the Parliament at the instance of the kings Proctor had so decreed, as we may see in the auntient registers of the court of Parliament, and chamber of accounts; and the reason is, for that the reuenues belong unto the commonweale, as wise princes have alwaies acknowledged: & when as king Lewis the 8 died (hauing giuen much by his testament to poore widdowes and orphans) hee commaunded all his jewels and moueables to be sould to performe his legacies, least that any thing belonging to the crowne should be sould, as hauing no interest in it. And for this cause Pertinax the Roman Emperour caused his name being written uppon the publike lands, to be rased out, saying, That it was the very inheritance of the commonweale, and not the Emperours, although they enioy the rents for the maintenance of their houses and the commonweale. And we doe also read, that Antonius Pius lived of his owne inheritance, applying nothing that belonged to the publike, to his priuat vse: whom king Lewis 12 (called the father of his countrie) doth seeme to imitate, who would not mingle his patrimony & reuenues, with that of the publike;[*](The publike renues and the princes patrimony differ.) erecting the chamber of Blois for his lands at Blois, Coussy, and Montfort: and yet many have erroniously confounded the publike with the princes priuate lands. Neyther is it lawfull for soueraigne princes to abuse the fruits and reuenues

of the crowne lands, although the commonweale be in quiet and free from all trouble; for that they have the vse onely, and ought (the commonweale and their house being maintained) to keepe the surplusage for publike necessitie: although that Pericles said to the Ambassadours of the confederats, That they had no interest in the imployment of the treasure, so as they were maintayned in peace: for it was contained in the treatie of aliance, that the money which should be raised in the time of peace, should be gared in Apolloes temple, and that it should not bee imployed but by a common consent. But there is great difference betwixt the Treasurie or Exchequer in a monarchy, and in popular states: for a prince may have a treasurie of his priuate patrimony, the which was called Fiscus by the Auntients, and that of[*](Asconius et vlp. in l. 2. §. hoc interdictum. Ne quid in loc pub. ) the publike reuenues Aerarium: the one being divided from the other by the auntient lawes, the which can have no place in a popular or Aristocraticall estate. Yet there neuer wanted flatterers to persuade princes to sell the reuenues of the crowne to make a greater benefit; the which is a tyrannical opinion, and the ruine of a commonweale: for it is well knowne, that the publike reuenues consist chiefly in that which Dukes, Marqueses, Earles, and Barons did sometimes possesse, the which, either by succession, dowrie, or by confiscation, have come unto the state in Lordships, coppiholds, in fees, alienations, sales, seazures, rents, amercements, rights, confiscations, and other regalities, the which are not subiect to imposts and ordinarie charges, and oftentimes are gotten by them which are free from all charges. Moreouer, commissions graunted to sell the publike reuenues, for the making of money speedily, allow it to be sould for ten yeares purchase, when as priuate lands[*](By the edict of Francis 1, in the yeare 1544.) in fee with iustice are sould for thirtie yeares purchase, and those that haue dignities at fiftie yeres and more: so as some with purchase of the publike lands, reape in one yeare more profit by the iurisdiction, than they paid for the land. Others have paid[*](The great preidice that comes by publike sales.) nothing at all, taking the valuation of the reuenue by extracts from the Chamber of accounts, giuen in by the receiuers in ten yeares, who oftentimes have not receiued any thing, for that the profit of inferiour iustice is made in the chiefe and regall court. As for sales, the purchaser hath more profit, than the interest of the money which they have payed can amount vnto: as also the receiuers of the reuenues are not accustomed▪ to giue any account of casualties, but for a small part. But in farming out the crowne lands, the farmours are lyable to subsidies, and are charged according to their abilities.

There are infinite more abuses which the commonweale sustaines by the sale of their reuenues, but the greatest is, that the money which is made is not put out to rent (like unto those that thinke to be good husbands) but is most commonly wasted and giuen unto them that have least deserued, and so for want of money to redeeme this land, the commonweale falles to decay: then doe they also sell the commons wherby the poore are releeued. It were more fit to sell the waste lands of the commonweale,[*](The waste lands may be sold.) the which no man will hire, and brings no benefit to the commonweale, to the end the Treasury may bee enriched, and that the citisens may profit by the tilling thereof: but if they may have a farmour, it is not lawfull to sell it, although that Aristotle commends them of Constantinople, who sould their lands for a continuall rent, the which is a meere alienation, and money taken before, diminisheth the rent: the which was expressely defended by an edict made by Charles the ninth. And although that afterwards he made an other edict for the renting out of waste lands, and paying of fines, by the persuasion of such as sought to make money: yet the Parliament of Paris upon the verification of the said edict, decreed, That the rents should not be redeemed, and that there should bee no fine payed at

the beginning; and for that the Commissioners for this sale did sue unto the King that it might bee lawfull to giue money at the entry, the Court (all the Chambers being assembled) decreed, That the purchasers might not giue aboue a third of the summe at the entry, in regard of the value of the lands: the which third part should[*](7. May 1566.) be receyued by the Receyuers of the reuenues apart, to bee imployed to redeeme the reuenues that were sould, imposing a quadruple penaltie to bee leuied, as well uppon the receyuers, as of those that had gotten any assignation of the said money. And it is not heere needfull to relate what losses the king and commonweale have sustayned by such alienations of waste lands. King Frauncis the second comming[*](In the yeare 1559) to the crowne, commaunded his Proctors and magistrats to redeeme the publike reuenues from priuate occupiers: wherein he complayned, that the crowne lands and reuenues were so dismembred and wasted, as that which remayned did not suffice for the charges that were laid upon them. But our king hath farre greater cause to complayne now, when as there scarce remaynes any thing that is to bee sould. In the generall accounts of the treasure made in Ianuary, in the yeare 1572, there was[*](In the yeare 1572) no receit made of any reuenues, although there were six & thirtie thousand crownes a yeare in the receit, when as king Frauncis died, as it appeareth by an account of the treasure made in the yeare 1569: and by the same estate the alienation of the reuenues,[*](What the alienation of the reuenues of Fraunce amount vnto. A liure is two shillings.) impositions, and subsidies amounted to fourteene millions nine hundred sixtie and one thousand foure hundred and seuentie liures, fifteene soulz, and eight deniers; not comprehending twelue hundred thousand liures for the fourth and halfe fourth, and foure hundred and fiftie thousand liures, in regard of fifteene liures uppon the strike of salt, the which the country of Guienne redeemed in the yeares 1549, and 1553. whereby is plainely appeares, that the kings reuenues are almost all ingaged and made away, for fifteene or sixteene millions at the most, the which is worth aboue fiftie millions: for that Earledomes, Baronies, and other Seigniories have not beene sould for aboue nine yeares purchase: and if it were redeemed and let to farme, it would amount yearely to almost three millions, the which would suffice to entertaine the kings house in state, and to pay most of the officers their wages, not medling with any of the other ordinarie or extraordinarie charges. And if wee may compare a small kingdome with a greater, the reuenues of the crowne of[*](The reuenues of the realme of England. Herein the Author is deceeiued.) England, comprehending the land subsidies, taxes, customes, imposts, and all other charges, amount to little more than sixscore and ten thousand pounds starling a yeare, hauing a good part of the temporall lands of the church annexed unto it, and yet the Queene doth maintayne her Court and the estate of her realme verie royally and redeemed the reuenues.

True it is, that a setled peace for these fifteene yeres hath much preuailed for the maintenance of the state of England; and warre for the ruine of Fraunce, if God had not sent our King Henrie 3 from heauen to restore it to his first beautie. But we must obserue that for the preseruation of the reuenues of a commonweale, most commonly that of a monarchy is better husbanded than in a popular state, or in[*](In a popular state the reuenues are ill husbanded.) that which is gouerned by few of the better sort; whereas the magistrats and ouerseers of the treasure conuert the publike to their owne priuate profit: and every one striues to gratify his friends, or to purchase the peoples favour with the preiudise of the commonweale: as Caesar did in his first Consulship, who deuided the territory of Capua among the people, and abated the rents of the farmes a third part, after that hee had beene well bribed. And ten yeares after Quintus Metellus Tribune of the people, to winne their favour, published a law to take away the toles in all the ports of Italy. In like sort, Pericles to have credit with the people of Athens, made

distribution of great summes of money, the which had come into the treasure. This happens not in a monarchie, for Monarchs which have no more certaine reuenues than their lands, and that have no power to impose subsidies or other charges upon their subiects but with their owne consents, or uppon vrgent necessitie, are not so prodigall of their crowne lands. It is not needfull to discourse any further of reuenues, being impossible to order it better than was by the edict of king Charles 9 if it were duely executed.

The second meanes to gather treasure together, is by conquest upon the enemy[*](The second means to gather treasure.) to recover the treasure wasted in warre: So did the antient Romans; for although the sacke and spoyle of townes forced, belonged to the Captaines and souldiers, yet the treasure was carried into the treasurie of Rome. And as for the townes yeelded or taken by capitulation, the armie had but their pay, and sometimes a double pay, (before that the discipline of war was corrupted) & the treasure of the vanquished was carried to Rome, if they had not otherwise capitulated. All the gold and siluer (saith Titus Liuius) and all the brasse that was taken from the Samnites, was carried to the treasurie. And speaking of the Gaules beyond the Alpes, he saith, That Furius Camillus carryed into the Capitoll 170000 pounds of siluer which hee had taken from them: and that Flaminius caused to bee brought out of Spaine of the spoyles of Greece, the value of three millions & eight hundred thousand crownes, besides siluer, rich moueables, armes and ships. Paulus Aemilius brought thrice as much out of Macedony. Caesar caused aboue fourtie millions to be delivered into the publike treasurie, by the report of Appian. Wee may see from the 33 booke of Titus Liuius to the 34, infinite treasures brought to the Treasurie of Rome of the spoyles of conquered nations. And although all were not brought in by the Generals, yet fearing to bee charged with corruption, or to bee frustrate of their tryumphs, they alwayes delivered in great summes: for Scipio Asiaticus was accused and condemned of corruption, in a great fine, and yet he brought into the treasurie aboue two millions of gold: and Scipio the Affrican his brother, was also included in the accusation, although he had brought aboue fiue millions of gold of his conquests into the treasurie, besides the value of ten millions and five hundred thousand crownes: wherein king Antiochus was condemned: by meanes of the victorie they had obtayned, and yet both of them were exiled and died poore. And although that Lucullus was the first (as Plutarch saieth) that inriched himselfe with the spoyle of his enemies, yet did he bring more into the Treasurie than any of the rest, except Caesar: the which I thought fit to obserue, for that commonly wee imploy the treasure for the charge of the warres, and yet in all victories and conquests there neuer comes a crowne into the Exchequer, and oftentimes the sacke & spoile is giuen before the townes be taken or yeelded.

The Romans were not contented with their treasures and spoyles, but they condemned[*](The punishment of the vanquished.) the vanquished to loose a part of their territories, the which commonly was the seuenth part. Since, some have bene condemned to loose a fourth or a third part of their lands, as in Italy, beeing subdued by Odocres king of the Herules. And soone after Hortarius king of the Lumbards condemned the vanquished to pay him yerely the moytie of their reuenues: as also the Romans had done unto the Doriens long before. But William the Conqueror, after he had conquered the realme of England, declared all the countrey in generall, & every mans inheritance in particular forfeyted unto him by the law of armes, intreating the Englishmen as his farmours. Yet the Romans haue alwayes shewed themselves courteous and affable in that poynt, sending Colonies from their citie to inhabit the conquered countryes, distributing

to every one a certayne quantitie: and by this meanes they freed their Citie from [*](The great benefit which growes by Colonies.) beggers, mutinies, and idle persons, and did fortifie themselves with their owne men against the vanquished, the which by little and little did linke themselves in marriages, and did willingly obey the Romans, who by this meanes also haue filled the world with their Colonies, with an immortall glory of their iustice, wisdome, and power: wheras most part of conquering princes plant Garrisons, which serue onely to spoyle and oppresse the subiects. If our kings after the taking of Naples and Milan had practised this course, they had yet continued in obedience to our kings. And it is no maruell if they reuolt against the Spanyard uppon the first occasion, as[*](Pessimus diutur custos est metus.) well as the countrey of Flaunders hath done, hauing nothing but Garrisons there without Colonies. Yet wee find, that Sultan Mahumet king of the Turkes, found meanes to inrich his treasure by meanes of Christian slaues, which hee sent in Colonies into conquered countries, giuing to every one fifteene acres of land and two oxen, and seed for one yeare: and at the end of twelue yeares he tooke the moytie of[*](The Turks order to make many, & for the warre.) their fruits, the which hee continued for euer. Amurath the first dealt more mildly with the Timariots, giuing them certayne lands and rents, to some more, and to others lesse, upon condition they should attend him in the wars when they were called, with a certayne number of horse: and if the Timariot chanced to die, the fruits should acrue unto the Prince, vntill that hee had aduaunced some other, by way of gift. And generally the tenth of all successions belonged to the prince (the which grew by the law of armes, and by the princes conquering another mans countrey) and not by way of imposition uppon the auntient subiects. Whereby it appeareth, that the greatest and clearest reuenues which the Turke hath, are in manner casuall, and the warre is defrayed without any new charge.

The kings of Castile have done in manner the like at the West Indies, and namely the Emperour Charles 5, hauing conquered Peru, gaue the lands to the Captaines and Spanish souldiers by way of gift onely; and beeing dead, they returned to the[*](The Emperors order at Peru.) Emperour, vntill that another were aduaunced in his place: taking moreover the fift of all the pearle and mynes; so as euerie two yeares there comes clearely into the kings treasurie in Spayne, neere foure millions of gold, the which is called, The port of civill. But it is reason, that the conquests which are made upon the enemie, and which augment their treasure, should also ease their subiects: as they did in Rome after the conquest of the realme of Macedon, the Romans were freed from taxes, imposts, and subsidies.

The third meanes to augment the treasure, is by liberalitie of friends or subiects, be it by legacie, or by donation during life: the which wee will speake briefly of, for[*](The third meones to gather treasure.) that it is vncertaine, besides there are few princes that giue, and fewer that receiue without requitall: for if a prince giues to one that is more rich and mightie, it seemes it is for feare, or upon some bond, & somtimes he that receiues it, accounts it as a tribute. The Emperour of the Turkes sets to the view of all the world, as [*](The magnificence of the Emperours of Turky.) well those presents which are sent him from his friends, as those that come from tributaries, to shew how much hee is feared of strangers, defraying the Ambassadors charges with great bountie, the which neuer prince nor people did. But we find that the Auntients used an other kind of bountie and liberalitie than they doe at this day: for at this day they giue not often but to such as are in greatnesse and prosperitie, and the Auntients gaue in aduersitie. When as Hannibal had in a manner quite vanquished the Romans, and taken from them almost all Italy, the king of Egypt sent the value of 400 thousand crownes to Rome in pure gift; the which the Romans refused, giuing great thanks to the king. They did the like

to Hierom king of Sicile, who gaue them a crowne of gold waying 320 pound, and a Victorie of gold, with five thousand bushels of wheat: but they accepted nothing but the image of Victory as a happy presage. They shewed the same resolutions to the Ambraciotes, and to many other Princes and Seigniories, who at that time offered them great presents, although they were in extreme necessitie: so as there was a combate of honour, in the one to giue, and in the other to refuse. But the Romans have surmounted all other nations in courage and resolution in their aduersities: as for other princes and people they were not so nice to take, yea oftentimes they demaunded; as the Seigniorie of the Rhodes, when their Colossus fell downe & brake some of their ships, they sent Ambassadors to kings and princes[*](A good policie of the Rhodiots.) to beg, hauing small meanes, and it succeeded well: for king Hierom sent them threescore thousand crownes in guift, and many others imitated him: yea the king of Egypt gaue them in gold the value of eighteen hundred thousand crowns, and in siluer much more, with twentie thousand bushels of wheat, and three thousand beasts for sacrifices, besides great store of stuffe, and an infinite number of Architects and workemen the which hee entertayned at his owne charge for the building of a Colledge: so as the Seigniorie of Rhodes for an old broken image, and some crased ships, were greatly enriched by the bountie of other princes.

It was common to the kings of Egypt to glorie in their bountie to others: for wee read in a manner the like of Ptolomie the first, toward the citie and inhabitants of Ierusalem, to whom he sent the value of two hundred threescore and sixteene[*](Ioseph in anti.) thousand crownes, to redeeme a hundred thousand slaues of their nation; and ninetie thousand crownes for the sacrifices, besides a table of massy gold to set in Gods Temple: and the great presents he gaue to the 72 Interpreters, which translated the Bible out of Hebrew into Greeke. And as it was and will be alwayes tollerable for pettie princes and small Siegniories to accept the honorable gifts of great princes and monarchs: so was it convenient for the Romans to refuse such liberalities (and to beg it had beene infamous) and to accept, by guift or legacie, great realmes and royall successions; which they gaue them which had raigned peacefully vnder their protections, for an honest recompence of their justice, when as they died without heires males lawfully begotten. By this meanes Ptolomie king of[*](Six kingdomes giuen to the Romans by legacie.) Cyrene, Attalus king of Asia, Eumenes king of Pergame, Nicomedes king of Bithinia, Coctius king of the Alpes, and Polemon king of Pontus, left the people of Rome heires of their goods & kingdoms. As for guifts from the subiect, the which the antients called oblations, there were few or none at all: for charitable gifts which be[*](Voluntary gifts of the subiects.) voluntarie, are now demaunded: and although the kings of Spaine, England and others vse intreaties to obtaine them, yet most commonly there is more force in these requests, than in commissions and letters of commaundement. I vnderstand by the word Gift, that which is liberally offered by the subiect unto his prince; as the gold which they called Coronarium, the which the Iewes gaue unto the Emperours, to be maintayned in the priuileges of their religion; and the magistrats of the townes and communalties of the empire: the which in time proued a forced subsidy, vntill that this force was taken away, the guifts remaining voluntary to gratyfie the Emperour, when as hee had obtayned any victorie against his enemies.

The like may bee sayed of the imposts which in Spayne they call Seruice, the[*](Seruice of Spaine.) which was freely graunted to the kings of Spayne to entertayne their estate more honorably; and since it was almost conuerted into an ordinary charge. Wee find

likewise that the kings of Persia contented themselves with the voluntary gifts and presents of diuers kinds that came from their subiects: but Darius Histaspes (he that got the kingdome by the neying of his horse) chaunged those kinds into coynes of gold and siluer, and the gifts into tributes and necessary charges, appoynting Treasurers[*](The reuenues of the realme of Persia under the first Darius.) and Receyuers in euerie government (which were 127 in number) to make a diuision of the taxes and subsidies, which amounted then to foureteene thousand five hundred and threescore Euboique talents, the which is valued at ten millions one hundred fourescore and twelue thousand crownes. But this antient custome of Persia is maintayned at this present in Aethiopia, whereas the gouernours of fiftie governments bring unto the Negus, king of Aethiopia, the gifts and oblations of[*](The custome of Aethiopia.) his subiects in graine, wine, cattell, handy works, gold and siluer, without any other commission, or letters patents: so as for the greatnes of his maiesty, it is more befitting to have them obedient unto him, than to send foorth his commissions to exact and beg of his subiects. As for successions and testamentary legacies giuen to princes by their subiects, it is at this day very rare, and yet in old time it was one of the greatest meanes whereby princes did augment their treasures: for wee read that the Emperour Augustus hauing giuen by will the value of eleuen millions and two hundred thousand crownes to be distributed among the people of Rome, and the legions; he withall protested, that he left not to his heyres but three millions and seuen hundred thousand crownes, although he shewed, that he had receyued from his friends not many yeares before his death, the summe of thirtie and five millions of crownes. True it is, that hee was accustomed to leaue unto the children of the Testators, the legacies and successions that were giuen him, neuer taking any thing of their testaments whom he had not knowne: wherewith Cicero reproched Marc Antonie in open Senat, That hee had inriched himselfe by their testaments whom hee had neuer knowne; and yet Cicero confesseth that hee himselfe had gotten by testaments a million of crownes. But tyrants tooke all without any distinction: for there was no better meanes for any one to assure his testament, than to giue somewhat unto the tyrant: but if the testament were imperfect, the tyrant seazed uppon the whole succession, the which is reproued by the law, for which cause the custom to make Emperours and Princes their heyres, ceased.

The fourth meanes to augment and intertayne the treasure, is by pensions from their alies, which are payed in time of peace, as well as in warre, for protection and[*](The fourth means to gather treasure.) defence against their enemies; or else to have counsell, ayd, and comfort at need, according to the tenor of the treatie. I say, that a pension is payed by friends and alies; for a soueraigne prince which hath capitulated with another to pay him some thing yearely to have peace without any treatie of amitie or alyance, is a tributary:[*](Who bee tributaries.) as Amiochus king of Asia, the Seigniory of Carthage, the kings of Sclauonia, and many other princes and states were tributaries to the Romans, the kings of Arabia and Idumea to Dauid, and the princes of Asia to the kings of Persia. And for this reason the treaties of aliance betwixt the house of Fraunce, and the Cantons of the Swissers, specify, That the king shall giue an ordinary pension of a hundred pounds to every Canton for a peace, and two thousand for an aliance, besides all extraordinary[*](The difference of a pension and tribute.) pensions, and their pay in time of warre, & they to do him seruice in his court for the guard of his person: which doeth shew, that the Swissers and Grisons are pensioners to the king, considering the mutuall aliance, and the seruice they owe for this pension. In like sort he is no tributary that corrupteth his enemies Captaynes, as Pericles did to the Lacedemonian Captaynes, not (as Theophrastus sayd) to purchase a peace, but to deferre the warre. But wee may say, that the Cantons neuer

made a more profitable league for their estate, both to inrich themselves, & to traine [*](The Swissers pensions came to 14000. pound sterling a yeare.) their subiects up in armes at another mans cost, and also to send swaggerers and idle persons out of their countrie. By the account of him that payed the Cantons, the ordinary and extraordinarie pensions came yearely at the least to six score or seuen score thousand liures: and in the yere 1573 they came to two hundred eighteene thousand liures. The pensions that were payd to the Germaine Commaunders[*](21800 pound.) the same yeare, amounted to six score and twelue thousand liures, besides their[*](12300 pound.) entertainement in warre.

It is necessarie for great princes to giue pensions to the Secretaries, spies, Captaines, Orators, and houshold seruants of their enemies, to discover their counsels and enterprises: and experience hath often taught, That there is no greater meanes to maintayne his estate, and to ruine his enemies: for the strongest place is easily taken, so that an asse laden with gold may enter it; as Philip the first king of Macedon said, who by his gifts & liberalitie subiected almost all Greece unto him. And the kings of Persia had no better means to keepe the forces of Grece out of Asia, than by goodly pensions: for it is hard that he which receiueth should not doe some seruice[*](Plut in Lisand▪ & Agesilao.) in requitall of his money; for he is tyed by bond, or forced through shame, or mooued with hope of a greater benefit, or with feare least hee that had corrupted him should accuse him: for princes do seldome giue any great pensions unto strangers, vnlesse they first sweare against their natiue countrie: as a Germane prince sayd at [*](Whereunto pensioners are bound.) a dyet at Wormes in the yeare 1552. There was the same yeare a prince, who since is dead, the which offered to an Ambassador in his masters name, that for two thousand crownes a yeare pension, he would discover unto him all the secrets, practises, and negotiations of his countrie, and to imploy all his meanes to preuent any thing that might be done in preiudice of him that should pay the pension. These men are much to be feared, especially in a popular estate, in the which it is more easie for a few priuat men that gouerne the commonweale to betray it, than in a monarchy, wherein the prince accounts all that is publike his owne, and therefore hath care of it as of his owne. But such rewards and corruptions can neuer bee profitable to them that giue it, if it bee not kept secret, the which is impossible, if there be many.

The kings of Persia and Macedone gaue none pensions but a small number of Orators and Captaynes of the Grecians: and the king of Egypt for seuen thousand crownes pension, which he gaue to Aratus, had the whole estate of the Atheians at his deuotion. And therefore it seemes strange to me, why our kings (besides the ordinary pension of the Swissers) have giuen extraordinarily to about two thousand of them which exceeded the rest in credit and dignitie; as king Henrie the second did, the which were knowne by their names and surnames, and gaue their acquittances; beside the priuate pensions, the which were payed by roll, and came yerely to 49299 liures: happely it had bene better to have giuen the moity of these pensions to few men of authoritie, and secretly without any acquittance: for sometimes [*](4929 pound 4 shillings.) a pensionar had rather lose the greatest reward of any prince, than to giue a note of his hand for the receit of the money: as that English lord Hastings, to whom king Lewis 11 gaue 2000 crownes pension, the bringer demaunded an acquittance for his discharge onely unto the king as he said; whereunto the lord Hastings answered, That he would receiue his pension, but he would giue him no acquittance: the which the king demaunded earnestly, to make vse of it in time, and to bring him in suspition of a traitor to his countrie. There are also somethings not only secret, but also dishonest, for the which pensions are giuen, although some hold nothing foule nor vnlawfull that is done for the benefit of his country; for my part I hold this fact

no lesse odious, that shall suborne the houshould seruants of princes to murder their masters, or if they cannot kill them by force, to poyson them, than hee that shall take a reward for so fowle a fact. Wherein Pericles was commended, who giuing up his accounts, set downe an article of ten thousand crownes disbursed without warrant, shewing neither acquittance nor cause of it: the which the people allowed without any further inquiry, knowing well the wisdome and loyaltie of the man in the government of the commonweale. It is most certaine, that a secret pensionar giuing[*](Plut. in Pericl.) an acquittance, is alwayes in feare to be discouered, whereby hee shall neither dare, nor be able to doe any thing in favour of him that giues him a pension. Besides, it is dangerous when pensions are giuen publikely, the iealousie of such as have none will be a cause of quarrels and partialities, as hath oftentimes happened in Swisserland, in such sort, as those which had lesse than others, or none at all, were very vehement to have the priuat pensions put into the receiuers hands with the generall pensions: the which the king denyed, saying, That he would rather restraine his liberalitie.

The fift meanes to gather together treasure, is by trafike, which the prince or the state vseth by his factors; although there be few princes that doe vse it: and by the[*](The fift meanes to gather treasure.) lawes of this realme, England, and Germanie, it is not lawfull for the gentry to trade in marchandise, else must he lose his qualitie: and by the law Claudia, no Senator of Rome might have a vessell at sea contayning aboue fourtie bushels. Questus omnis (inquit Lauius) patribus indecorus visus est, All gaine (saith Titus Liuius) was held vnseemely for the fathers. And afterwards by the Emperours decrees it was generally defended for all gentlemen and souldiers, and by the Canons for all church men to trade in marchandise. And the Persians in a mockery called Darius, Marchant, for that he forced them to those charges, which at the first they gaue him voluntarily. But yet in my opinion it is more seemely for a prince to be a marchant, than a tyrant; and for a gentleman to traffike, than to steale. Who is ignorant, that the kings of Portugall being restrayned within straight limits, and not well able to maintaine their estates, yet loth to oppresse their subiects, have for these hundred yeares traded without reproch, and to the great inriching of their states? In the yeare 1475 they discouered the rich mynes of gold in Guinee, under the conduct of Iohn bastard of[*](The traffike of the kings of Portugal) Portugall; and twelue yeares after the spices of Calicut, and of the East; and continuing their course to the Indies, have so wel traffiked there, as they are become lords of the best ports of Affrike, and have seazed uppon the Ile of Ormus in despite of the king of Persia: they have taken a great part of the kingdome of Marocco, and of Guinee, & forced the kings of Cambar, Calecut, Malache, and Canauor to do them homage, treating a league & commerce with the great Cham of Tartaria: they have pulled from the Turks & Sultans of Egypt the greatest riches of the Indies, and filled Europe with the treasures of the East, passing euē to the Molucques: which the kings of Castile pretend to belong to them, by a deuision made by pope Alexander 6, notwithstanding the marchants of Genua & Florence desired to free it for 35000 duccats, which Iohn 3 king of Portugal had paid unto the emperor Charles 5, & to giue 100000 ducats more that they might have free passage to those ilands which; the K. of Portugal would not yeld vnto, making acount of the profit he draws from thence as of an infinit treasure, besides the gaine that comes to his subiects, hauing much impaired the wealth of the princes of the East, & of the Venetians, who have indured so great a losse, as of all the calamities they indured during their warres with king Lewis 12, they receiued no such losse as from the Portugals, taking from them their gayne of the Easterne parts.

Neither doth the Trade of Marchandize ingrosse dishonour, or imbase the [*](The Gentlemen of Italie trade in marchandie.) the Signiories and nobilitie of Italie, neither did Tully disallowe of it, but of such as sold by retayle, whome hee tearmed Sordido. As for the traffique which Princes practise upon their Subiects, it is no traffique, but an impost or exaction: which is, to forbid them to trade, and to put his subiects corne and wine into his receiuers handes, to pay them at an vnder rate, and to sell it unto strangers, or to the Subiects themselves, at his owne pleasure. This was one of the reasons[*](The tyrannicall and ba e traffique of king Alphonso.) which made Alphonso King of Naples most odious; for that he gaue his Swine to his Subiects to make fat, and if by chaunce they died, he made them pay for them: he bought the oyle in Apulia, and gaue his owne price; and the wheat in grasse, and sold it a gaine at the higgest price he could, forbidding all others to sell vntill he had sold his. But of all the traffiques and marchandize which Princes[*](The most pernitious traffick.) vse, there is not any more pernitious nor base, than the sale of honors, offices, and benefices, as I have formerly sayd, the which may neuer be tolerated, but in the extreame necessitie of the commonweale, as the Venetians did, hauing spent in seuen yeres, that Lewis 12 made war against them, five Millions of Duckats, whereof they had made 50000 Duckats of the sale of Offices. The like reason mou'd King Francis 1 in the yere 1527, to diuide the Ciuile from the criminall Magistrates, setting all Offices to sale to them that would giue most. The which was more sowle and dishonorable in Pope Adrian, who three yeares before, not onely sold offices, but also benefices, as he did the Bishopricke of Cremona for 20000 Duckats, and had also resolued to leaue two hundred and twentie thousand Duckats, by halfe a Duckat for euerie chimney within the territories of the Church, making his pretext of warre against the Turke. But for that these traffiques are so filthie, and of such dangerous consequence, the which being once begun, doe neuer cease, it were better to trie all other meanes, than once to giue way unto them.

The sixt means to encrease treasure, is upon the marchandize that are brought[*](The sixt means to make money.) in, or carryed out, the which is one of the antientest and most vsuall in euerie Common-weale, and grounded upon equitie; which kind of custome the Latines called Portoria, as they did the tribute of the publique farmes Decimas, and of pastures Scripturam, and it is reason, that hee that will gaine by another mans subiects, should pay some right to his Prince or commonweale. Wherof there be diuers kindes, the which were reduced within this Realme to one impost of twenty Deniers upon the liure or pound, by an Edict made by King Henrie the 2. [*](Anno 1551. 1556.) and after reuoked, lest the customes and imposts should bee confounded, the which might prooue preiudiciall. King Charles 5 abated the custome halfe, but afterwardes he restored it, the which was the twentieth part of the price, or five in the hundred, and so the ancient Romanes tooke for custome of forraine marchandize: but afterwards the Emperours exacted the eight part, the which they called Octuarium vectigal, as in our time they have demaunded the twelfe part of the price. The Emperour of Turkie takes ten of the hundred of all Marchant strangers going out of Alexandria, and of his Subiects five in the hundred. But in this Realme the contrarie is practised touching the salt, for the which the stranger payes nothing, but the duties of a Marchant, and the subiect payes fortie and five liures upon the measure, contrarie to the Marchants rights. And although the Salt of France bee the best and most plentifull in all Europe, wherewith the lowe Countreys, England, and Denmarke doe store themselves, yet is it farre deerer to vs, than to them: for since that the Store houses of Salt

were let out, and the officers of the Custome suppressed, the measure of Salt which the Marchant sold for ten shillings starling, is now come to fiftie foure shillings: and since these warres, to eight pounds besides the Kings rights, and the carriage: so as all comprehended, it hath been sometimes sold for a hundred and eighteene Crownes the measure, whereby the poore subiect hath beene ruined and the stranger enriched, yea sometimes the stranger brings it againe secretly to sell in France. This priuiledge was giuen unto strangers by Francis the 1. that they might bring commodities and money into this Realme, rather than into Spaine: notwithstanding since it hath been verie manifest, that the stranger cannot be without the Salt of France: for Charles the 5. hauing forbidden his subiects of the lowe Countreys not to fetch any Salt in France, the estates of the countrey made it knowne, that their fish (which is their greatest marchandize) grew drie, and was spoyled with the salt that came from Spaine and Bourgongne, getting leaue with great importunitie to fetch their salt out of France, being the sweeter. It is most certaine that no salt can bee made of salt water on this side the 47 degree, by reason of the cold: and the salt of Spaine is too corosiue: so as if the stranger payd but a fourth part of that which the subiect payes for the Kings rights, there would come an infinite masse of money into the Treasorie, for we often see the ships of England and the low Countreys come into France, onely with their ballast (hauing no commodities to exchange with them) to buy salt, wine, and corne, the which abound in this Realme, and [*](The mynes of Fraunce are neuer wasted.) will neuer fayle; whereas the Mynes of mettall, which growe in the bowels of the Earth, are wasted in few yeares: yet strangers seeke it in the center of the earth to bring into this Realme, and to carrie away commodities necessarie for the life of man: which a wise Prince should not suffer to be transported, but for the ease of his subiects, and encrease of his Treasure, the which cannot be done without raysing of the foraine custome: for the greater the forraine custome shall be, the greater benefite shall come into the Exchequer: and if the stranger fearing the impost, shall buy the lesse, then the subiect shall haue it the better cheape; for all wares, the greatest treasures will be where there are most thinges necessarie for the life of man: although there be neither Mynes of gold nor siluer, (as there are fewe or none at all in this Realme,) yet notwithstanding doth feed a great part of Europe as King Agrippa sayd; and the countrey of Egypt hath neither Mynes of gold nor siluer, and yet both Affricke and Europe, are much releeued with corne which growes there. If anyone will say, that by the treaties of traffique betwixt Princes, they cannot raise a forraine custome, I must answere, that this may take place amonge those which have treated with that condition, but there are few of them; and yet it hath neuer been much regarded: for euen in the lowe countreys and in England, the french Marchants were forced in the yeare 1557 to pay a crowne upon euerie tunne of wine that[*](Impost in Engand upon wine.) came into the port, and the subiects payd nine french crownes for the impost, without any regard to the treatise of trafficke. And the yeare following, the the Queene of England did raise the forraine custome a third part, imposing thirteene shillings and a pennie upon euerie peece of cloth, the which is a matter of great consequence: and I have been assured from a Marchant of Antwerpe, that in the yeare 1565 there came in lesse than three moneths into the lowe countreys a hundred thousand peeces of cloth, accounting three karsies or three cottons to a cloth. It is therefore expedient to raise the forraine customes to strangers of such commodities as they cannot want, and by that means increase the treasure and ease the subiects; and also to abate the custome of marchandise comming in, if the subiect cannot passe without them, you must raise the custome of things made by hand, and not to suffer any to bee brought out of[*](No raw stuffs to be transported▪) strange countreys, and not to suffer any raw stuffs to be caried out of the land, as iron, copper, steele, wooll, flaxe, raw silke, and such like, that the subiect may have the benefit of the workmanship, and the prince the forraine custome, as Philip king of Spaine, had forbidden his subiects by an edict made in the yere 1563, to requite the queene of England, who had made the like three moneths before, the like edict was made in France by King Henrie the second in the yeare 1552, concerning wools: but there was a Florentin, who hauing gotten a pasport by a[*](A trade forbidden to the subiects, and allowed to strangers, is the ruine of a countrey.) courtiers means, caried away more wooll at one instant, than all other marchants had done before in a yere; and hauing it made into cloth at Florence, hee returned it into France, by the which he gained infinitly, the workmanship exceeding the stuffe fifteen parts: the which is a great incongruitie in matter of state and reuenewes, to forbid a traffique unto the subiect, and then giue leaue unto a stranger: for both king & Commonweale in generall receiue an irreparable losse, and the marchants in particular are ruined. Behold six means to gather together treasure without oppression of the subiects, vnlesse the custome of forrain marchandise that be necessary for the life of man were excessiue. The seuenth means[*](The seuenth means to make money.) is upon the subiect, the which they must neuer vse, vnlesse all the rest faile, and that necessitie forceth them to have a care of the Commonweale, being sodenly oppressed either by the enemie, or by some other vnexpected accident; in this case seeing the defence of euerie one in particular, depends upon the preseruation[*](The honestest means in time of publicke necessitie to make money.) of the generall, it is fit that euerie man straine himselfe; then are impositions laide upon the subiects most iust and necessarie, and those charges which are then imposed upon the citisens are religious and godly, without the which the citie were quite ruined. But to the end this extraordinary charge imposed during the warre, may not continue in time of peace, it is fit to proceed by way of borrowing; for that money is easilier found, when as he that lends hopes to receiue both his money againe, and thanks for his willingnesse. For when as Hannibal was in Italie, and did besiege euen Rome it selfe, the senate hauing consumed their treasure, would not impose new tributes upon their subiects and confederats, (a verie daungerous thing, being then prest by the enemie) but the senators with one consent, brought their gold and siluer unto the receiuers, being followed by the people with great ioy. And Titus Liuius saith; Senectatores prosequisque aurum, argentum, aes in publicum conferunt, tanto certamine iniecto, vt prima inter primos sua nomina vellent in publicis tabulis esse, vt nec Triumuiri mensarij accipiendo, nec scribae referendo sufficerent. The senators bought their gold and siluer into the publicke with great contention, who should bee inrolled, so as the receiuers were not sufficient to tell it, nor the registers to inroll them. After the victorie obtained against the Carthaginiens, the senate decreed to pay what had been borrowed; but for that there was not sufficient in the common coffers to satisfie them, the creditors presented a request to have part of the citie lands assigned unto them, the which shuld be valued by the consuls, upon condition, that it might be alwaies redeemed, and to pay an asse of smal rent to the receiuers for euerie acre, only for a marke, and as a witnes that it was the city lands, the which was done. If the commonweale hath not wherwithall to pay▪ neither in mony nor lands, & the enemy doth presse it, then is there no redier[*](Ceassing used in old old time▪) means, than to make choise of those which are ablest to bare arms, which shuld be armed and entertained at the charge of others, as the antient Romaines did, so [*](Liuius lib. 26.) as the common good and health of the citisents was defended by some, with the wealth of others. This kind of tribute is called rash and extraordinarie. From hence these extraordinarie charges first tooke their beginning, the which afterwards became ordinarie. As we read that Denis the tyrant, sometimes sought occasions of war, or of fortifications, to the end he might have cause to raise new[*](Detestable inuentions of a tyrant.) imposts, the which he continued, after that he had treated with the enemie, or discontinued the fortresses begun.

If my wishes might take place, I would desire that such detestable inuentions might be buried with the author. There be three kinds of tributes that bee leuied of the subiect, some extraordinarie; others ordinarie; and the third which holds of both, and is called casuall: under which kinds is contained as well the[*](Three kindes of impositions.) reuenewes that rise of iurisdictions, seales, coynes, waights, and measure, as the money that is receiued upon things sold, of what nature soeuer, or by gifts, legacies, or successions, or by the sale of offices, or in manner of a taxe, be it in the regard of euerie mans person, (which kind of tribute is called Capitatio by the Latines:) bee it in respect of the moouable or immoouable goods, and of fruits which grow aboue or within the earth, as mynes and treasures, or that which is gathered at ferries, or passages, the which is rightly called Portorium vectigal, or of any other imposition that may be imagined, how filthie and beastly soeuer, for tyrants alwaies thinke the sauor of them sweet; as that tribute which was vsually exacted from professed whores at Rome; and the sauing of vrine commaunded by Vespasian, the which his sonne taking vnworthily, the father held the first money that hee receiued next of that tribute, to his nose, asking him if it smelt ill, and hee denying it, Atqui inquit è lotio est, But sayth he, it comes of the vrine. Of which charges and impositions, the most ancient are reputed reuenewes, as the forraine custome; others are ordinarie, as taxes; and the last are extraordinarie, the which the Latines called temerarium tributum, a rash tribute: as subsidies imposed upon free townes and priuiledged persons, tenths, charitable gifts equiualent to tenths, the which are leuied by commission. And to speake properly, the taxes, ayds, grants, tolles, and such like were meere subsidies and extraordinarie charges, before Lewis the ninth, who first leuied the taxe, as president le Maistre hath obserued: but hee doth not say, that it was as a necessarie subsidie during the warres; and that hee made an ordinarie receit thereof; but contrary wise adressing himselfe to Philip his eldest sonne and successor, he vseth these words in his testament, the which is yet found in the treasurie of France, and is registred in the chamber of accounts: Fili, religiosus imprimis erga Deum esto: benignus & liberalis aduersus egentes, legum ac morum huius imperij custos [*](. Lewis his testament.) ac vindex acerrimus: à vectigalibus & tributis abstineto, nisi te summa vis necessitatis ac vtilitatis publicae iustissima causa ad hoc impellat, sin minùs, tyrannum te potiùs, quàm regem futurum putato, &c. Sonne, be first deuote and religious towards God, be mild and charitable to the poore, obserue the good lawes and manners of thy realme seuerely, exact no taxes nor subsidies of thy subiects, vnlesse that vrgent necessitieor the profit of the Commonweale presse thee unto it; if thou doest otherwise, thou shalt be esteemed a tyrant and no king, &c. Some one will say unto me, That king Clotaire did exact the third part and reuenewes of churches: and Chilperis the 8 part of every mans wine growing, and it seems that the impost of the 8 part of the wine, the which now is imposed upon vinteners, tooke his beginning from hence: and that Lewis the yong during 4 yeres, tooke

the twentieth part of his subiects reuenewes in the yere 1167; yet it is most certaine that this was but an extraordinarie subsidie during the warre, as that temerarium tributum imposed by king Charles the sixt, for it was decreed in our open Parliament, called by Philip of Valois in the yeare 1338, that no impost should bee raised upon the people without the consent of the three estates: and in stead of three hundred and fortie thousand pounds starling, which king Lewis the eleuenth did leuie the yeare that he died, besides the ordinarie reuenewes of the crowne, the deputies of the three estates held at Tours, offered unto Charles the eight, his sonne comming to the crowne, in manner of a beneuolence for two yeares, the like graunt that was made unto Charles the seuenth, and for his entrance a hundred thousand crownes to bee paide for once onely, the which he might not afterwards challenge as a due, nor call the graunt a taxe or impost. The which hath been alwaies, and is still obserued in Spaine, England, and Germanie: as Philip Comineus said in open parliament, in the raigne of Charles the eight, That no prince had power to lay any imposition upon his subiects, nor[*](No Prince can lay any subsidie upon his subiects without their consents.) to prescribe that right without their consents. And wee see in all commissions sent out for the leuying of taxes, and subsidies, the king vseth that antient protestation to free them, as soone as necessitie would suffer him.

And althogh that Philip the long did exact but the fift part of a peny upon every[*](The beginning of the custome of salt.) two shillings worth of salt that were sold, yet he publickly protested to discharge the subiects of it. Philip of Vallois used the like protestation, being forced by the extremitie of warre to double the sayd custome, declaring by his letters patents in the yeare 1328, that he meant not to haue the imposition upon the salt incorporate to the reuenewes; and yet there is no custome seems more easie than that of salt, the which is common to all the subiects: yet in the popular estate of the Romaines, and in the hottest of their Punicke warres, the impost of salt being set on foot by Liuius and Claudius censures; Liuius was called Salinator in derision: but a peace being graunted to them of Carthage, it was taken away againe: either for that there was nothing more necessarie for the life of man, or for that it was done without the peoples commaund. And for that the lightest kinds of tributes and imposts seeme heauie and burdensome unto the poore and weake, yet could not the senators maintaine the treasurie of Rome without new impositions: the people being freed from all taxes and customes by the law Valeria, after the expulsion of their kings: therefore C. Manlius the[*](Liuius lib. 2.) Consull made a law with the authoritie of the Senate, (the Armie lying at Sutrium) that such as were made free, should pay the twentieth part of all their substance into the Exchequer: with which tribute, although the citisens were nothing oppressed, yet being vnderstood, the Tribune made a defence upon paine of death, That no man should attempt the like without the peoples priuitie. And Augustus made the law Iulia, That whatsoeuer should come to any one by inheritance,[*](The tribute of the twentieth part most pleasing.) legacie, or gift for death, the twentieth part thereof should belong unto the common treasure, both these impositions were profitable to the Commonweale, and pleasing to either of them: to the one, for that they possesse anothers inheritance; and to the other, for that they obtaine their liberties. But for that the emperours which succeeded Augustus exacted the twentieth part of all inheritances and legacies, Traian therefore abrogated the said law Iulia, the which many have labored to reuiue, changing the name of it: yet had they not then the hundred part of those tributes, which since the necessity of some, and the couetousnesse of others have inuented. And when as Samuel prince of

the Israelites spake unto the people, who demaunded a King of him, he added threats of bitter tributes, Ergo inquit regem habituri estis qui decimas fructuum, imperaturus est, Therefore sayd he, you shall have a King which shall command[*](The tenths of the subiects fruits was the first tribute.) the tenths of your fruits. Neither did Cipselus the first Tyrant of Corinth, exact any other tribute of his subiects, but the tenths of their fruits: there were then no taxes, subsidies, tolles, and a thousand such like. So the greatest part of the Inuenters of these new Imposts have lost their lives; as Philistus parasite to Dyonisius the tyrant, who being drawn out of the tyrants castle, was slaine by the people of Syracusa: and Parthenius or Proclerus, who was slaine by the people of[*](Inuenters of new impositions most commonly slaine.) Treues, for giuing counsell to king Theodoret to oppresse his subiects with new subsidies: and of late daies George Prescon Parasite to Henrie king of Sueden, was cruelly put to death in the kings pallace, and the king himselfe expelled his estate. What shall I speake of Achaeus King of the Lidiens, whom his subiects did hang by the feet with his head downeward into a riuer, for the subsidies which hee imposed uppon his people: and Theodoric king of France lost his crowne for it. How comes it that the Netherlanders have reuolted from the Spaniard, but for that the duke of Alua would exact the tenth pennie of euerie thing which was sold, whereby he would have gathered an infinite treasor, or rather the wealth of all the countrey, being most certaine that one thing might besold often in a short time, and well knowne that the marchandise sold in one day amounted to seuentie thousand ducats, as a Spaniard himselfe did write. The Histories are full of these examples, for nothing doth sooner cause changes, seditions, and ruines of States, than excessiue charges and imposts. But as the Prince must have a care not to impose any charges, but when warre doth force him, so must he take them away when he hath obtained a peace: yet must they not runne from one extreame unto another, and abolish all imposts and taxes, hauing neither lands nor reuenewes to maintaine the commonweale; as Nero [*](All Impositions are not to be abolished.) the Emperour would have done, who hauing wasted all the treasure, sought to abolish the tributes, whereof the Senate being aduertised, they thanked him for his good will to the people, yet they dissuaded him from doing it, saying it would be the ruine of the Commonweale. Many seditious citisens, and desirous of innouations, did of late yeares promise immunitie of taxes and subsidies to our people: but neither could they doe it, or if they had could, they would not, or if it were done, should we have any Commonweale, being as it were the ground and foundation of a Commonweale. There were more reasons to have the excessiue gifts cut off and reuoked, and that an account should be made of the treasure wasted: but to take away all impositions before that the reuenewes bee redeemed and the debts payd; it were not to repaire, but to ruine the state. And most of these men which seeme to vnderstand the affaires of state so well, are greatly abused with an old inueterate opinion, that all charges and imposts must be reduced to that proportion that they were in the time of king Lewis the 12, and consider not that since that time gold and siluer hath come in so great abundance[*](Abundance of gold and siluer hath made things deere.) from the new found Lands, namely from Peru, as all things are growne ten times deerer than they were; as I have prooued against the Paradox of Malestroit: the which may bee easily seene in the antient customes and contracts of this Realme, where wee shall find the value of fruits and victuals to bee ten, yea twelue times lesse than it is at this day. Wee find in the Registers of the chamber of Accounts, That the Chancellor of France in the time of S. Lewis, had for the charges of himself, his horses, and seruants, seuen soulz Parisis allowed him a day; the which is not eight pence halfe-penie of our money: and if hee stayd in any Abbey, or other place where he spent nothing for his horses, it was then abated in his wages. I have shewed that Charles the 5. king of France payd but 31000 crownes for the countie of Anxerre: and that the duchie of Berrie was bought by Philip the 1 of Herpin, for threescore thousand crownes: and the countie of Venice and Auignon were engaged for fortie thousand Florins. To conclude, I have made manifest that many Earledomes, Baronies, and great Signiories have beene sold a hundred or sixe score yeares since, twentie times better cheape than they are nowe, for the aboundance of gold and siluer that is come frō new found Lands: as it happened at Rome, when as Paulus Aemilius brought such infinit store of gold and siluer from the realme of Macedon, suddenly the value of lands did rise to bee treble in price: and at what time Caesar brought the treasure and spoyles of Egypt to Rome, then did Vsurie fall, and the price of lands did rise: euen as it happened to the Spaniards after the conquest of Peru by Frauncis Pizara, a small vessell of wine in that country cost 300 ducats, a Spanish cape of Frizado a thousand ducats, and a Iennet sixe thousand; the which was by reason of the aboundance of gold and siluer which they found at Peru, and brought into Spaine: and namely of the ransome[*](The great treasure taken at thy Conquest of Peru.) of king Atabalipa; who paid the value of ten millions, three hundred twentie and sixe thousand ducats, besides twise as much that came to priuate men, captaines, soldiors, and euen to the receiuers themselves, as Augustus Zarata master of the Accounts to the king of Spaine doth testifie. Since great store of gold and siluer hath beene brought out of Spaine into France to buy corne and other necessarie commodities, which are transported into Spaine in great abundance, so as the prices of all things haue risen: and so by consequence the wages of officers, the pay of souldiors, the pensions of captaines, and in like sort euerie mans employment, and by the same reason the rents of Farmes haue, risen; for he that had but ten pounds a yeere rent, hath now a thousand of the same fruits he then gathered: wherein they are greatly abused that would reduce the prices of corne and victuals to the antient orders. We must then conclude, that the account of the reuenewes vnder king Charles the 6 in the yere 1449, which came but to fortie thousand pounds starling; was not much lesse (in[*](The Reuenewes of France under Charles 6. & 9.) regard of the value of things) than the reuenewes of fourteen hundred thousand pounds starling, the same yeare that Charles the ninth died, in the yeare one[*](The Lord of Ieinuisle in the life of Lewis. 9.) thousand, five hundred▪ seuentie & foure; and yet the people complained at both times that they were oppressed with tributes. And the ransom which king Lewis the 9 paid to the sultan of Egypt of fiftie thousand pounds starling, was not much lesse than that of king Francis the 1 of three millions of crownes: and although that king Iohn were set at the same ransome by the king of England, yet was it held so excessiue, as they were six yeares in leuying of it; but Frauncis the same yeare a peace was concluded, sent his ransome into Spaine. We must iudge the like of the yearely pension of 900. pounds, that was assigned unto Charles the faire, sonne to Philip, not to be lesse, than that of ten thousand pounds starling yearely, that was giuen first to Henrie, and then to Frauncis dukes of Aniou from king Charles the 9 their brother. And much more honourable might they live with that pencion, which I made mention of under Philip, than with that which Charles the 9 gaue unto his brethren. Nor the Dowries of 400000 crownes assigned to euerie one of the daughters of king Henrie the 2, were not so great as those of sixtie thousand crownes assigned to the daughters of France by the law of king Charles the 5. The like may be spoken of other people, as in old time in the East, so at this present in the West. For we read in Strabo, that Ptolomie the piper, the last king of Egypt of that race, did raise uppon[*](The reuenewes of Egypt vnder Ptolomie.) the countrey of Egypt the value of seuen millions, and fiue hundred thousand crownes a yeare, and sultan Solyman did leuie but a hundred thousand ducats of the same countrey, as appeared by an extract of the reuenewes made by Gritty a Venetian, in the yeare 1520, when as the estate of the whole reuenewes[*](The Turks reuenewes.) came not to aboue foure millions; for foure yeares after he raised it unto six millions, as Paulus Iouius saith, and now he leuieth aboue twelue millions yearly, for the great abundance of gold and siluer, that is brought out of the West and East; which summe notwithstanding may seeme but little, for that we read in Plutarch, that the dictator Silla did taxe the charges of Asia the lesse, before the conquests of Lucullus and Pompee, at twelue millions of crownes, the which is not aboue the sixt part of the Turks empire.

Sometimes the bountie of the land, and the great trade, and oftentimes the vnreasonable greedinesse of princes to heape up treasure, make some richer than others: It is well knowne that Charles the fift gathered more reuenewes out of the duchie of Milan; then king Francis the first, at the same time did leuie in this his realme, which flowed in all abundance; who doth not know that he commaunded more out of the lowe Countreys, than the reuenewes of England were esteemed in those daies. Some one not long since, (seeking to perswade Charles the ninth to encrease his taxes) did pernitiously maintaine in open counsell, that Cosme duke of Florence did raise out of his estate six millions, hauing[*](The reuenewes of the Due of Florence.) but a small territorie: the which was false, for hee receiued out of the estate of Florence, but twelue hundred thousand crownes, and out of that of Sienna two hundred thousand at the most. But a new prince shall doe wisely at his first entrance, to cut off the extraordinarie exactions of his predecessor, or at the least a great part of them, as well in regard of his owne dutie, as to get the good will of the people, if he be required; yea before he be required, and not to imitate Roboam, who following the wicked counsell of wicked men, did not onely refuse the humble petitions of his subiects, but vowed openly that he would bee crueller than his father had been, whereupon ten tribes fell from him, and created them a new king. True it is, that to hold a certaine estate of impositions, they must be made in their proper kinds, as in corne, wine, and oyles; and as for marchandise in siluer, it is the forme which the kings of Poland have alwaies, and doe still vse, and the king of Ethiopia receiues cloth and other marchandise for his custome. But to require to haue taxes and subsidies quite taken away, or reduced to the antient custome, without any regard of the value of things, or the changes that have happened; this were not to relieue, but to ruine an estate.

It is an ordinarie thing in changes from a tyrannie to a popular estate, to abolish all imposts, taxes, and subsidies for a signe of libertie, as they did in Rome, at the request of the consull Valerius, after they had expelled their kings: but euerie man was faine to goe to the warre at his owne charge▪ then afterwards to pay the soldiors, and afterwards to taxe themselves by the raising of new imposts. True it is, that the Romaines did therein shew themselves verie iust: for at that time there were none that bare the charges, but the noble and the rich, the poorer sort went free; and now adaies we see none but the poore pay, and the rich goe scot-free. The like was in Suisserland, and at Lindaw, after they had expelled

their Lords. Other doe free the chife cities and great Lords, and charge the weaker lort: as the Athenians did, when they were the stronger, they did free their owne citie against the tenor of the allyance made with the other cities of Grece, and in stead of sixtie tallents, they so augmented it, as in lesse than threescore yeares they made them pay twelue hundred yearly, the which amounts to[*](The reuenewe of the Athenians.) 720000 crownes. And when as Themistocles captaine of the Athenians, demanded the tribute of the Adriens, saying; That hee would bring with him two[*](Plut▪ in Themist▪) mightie gods, Force and Loue: they answered, That they had two more mightie, Pouertie and Impossibilitie.

And commonly the greater cities lay the burthen upon the champian countrey, and the richest peasants upon the poorer, as it hath been heretofore in this realme, whereas the great cities were freed; and in old time the citie of Babilon (the greatest that euer was) remained free from all charges: the which is done lest the greater should hinder the imposts. But it fals out as in mans bodie, where as the strongest and noblest members cast all superfluous and vicious humors upon the weaker, and when as apostume is so swolne as the weaker part can endure no more, then must it breake or infect all the members: euen so it fals out when as the rich cities, the nobilitie and the clergie, lay all the charge upon the poore labourer, he sinks under his burthen like unto Aesops Asse, and the horse which would carrie nothing; that is to say, the nobilitie and the clergie, are forced some to carrie the tenths and extraordinarie subsidies, others to sell their goods, to make warre at their owne charge, and to pay the taxes and imposts directly or indirectly. For the like cause, the nobilitie and clergie of the realme of Denmarke have been forced to taxe themselves since the yeare 1563, to maintaine the charges of the warre; but it was upon condition, that the king should not meddle with the money. The nobilitie and clergie of England, euerie man (according to his abilitie) was subiect to taxes & subsidies, according to the antient custome of the Grekes and Romaines; yea almost of all nations. I except our[*](The French cōtemne the common people.) nation the French, with whom, as Caesar saith rightly: Nihil est plebe contemptius, Nothing is more contemptible than the common people.

To remedie this inconuenience, the antients did wisely order, That all charges [*](Taxes must be reall to ea the poore.) should be reall, and not personall; as it is put in practise in Languedoc, and since in Prouence by prouision, according to the disposition of the lawes, to the end that the rich and the poore, the noble and the peasant, the priest and the laborer▪ should pay the charge of their land that is to be taxed: the law exempts neither bishop nor nobleman. In other governments, if there be a clergieman, a noble man, a counsellor, & a vigneron, the last paies for all, and the others are free,[*](Vniust distribution of subsidies in France.) not only for their sees, but also for other tailable lands. If then necessitie force the prince to raise some extraordinary imposts, it is needfull it should be such as euerie one may beare his part, as is the impost of salt, wine, and such like things. And to take away occasion of seditions, which doe often chaunce for the impost of small things sold by retaile, it were expedient to conuert that impost into a generall summe, as it was put in practise by Charles the fift, with the consent of the[*](Not pennie farthing.) estates, for the freeing of king Iohn, the which was 12 deniers upon euerie liure, or two shillings of goods that were sold; the which was changed to an equiualent, first in the countrey of Languedoc in the time of king Lewis the eleuenth, yeelding for the said impost 6000 pounds starling yearly: and the like hath been also done in Auuergne for the salt, the which the countrey hath exchanged into a certaine summe: and for the same reason the impost which was taken upon all

small wares, have ben abolished in many Commonweales, for the complaints, seditions, [*](Iauelleur or Gabelleur.) and exclamations of the poore people against the toll-gatherers, who alwaies tooke more in the kinde than they ought. But if any one shall demaund of me, which kind of imposts are most pleasing unto God, most profitable to the Commonweale, and most desired of good men, for the reliefe of the poore: it is that which is layd on those things which serue onely to corrupt the subiects, as all kinds of dainties, perfumes, cloth of gold and siluer, silkes, cipresse, laces,[*](What impost is most honourable, profitable, and necessarie.) rich colours, womens painting, pearles, precious stones, and all kinds of works of gold, siluer or enamell, & such like things, which are not to be forbidden: for such is the nature of man, as they esteem nothing more sweet & goodly than that which is stricktly forbidden them; and the more superfluities are defended, the more they are desired, especially of men that are simple and ill bred: you must therefore raise them so in price, by means of the impost, as none but the rich and those that are curious shalbe able to buy them. And therefore these princes that live towards the North, lay great imposts upon wine, the which although it be dere, yet their subiects are so desirous thereof, as they drinke themselves drunke. And for this cause Cato the censor was commended, for that he layd a great impost upon the sale of slaues, that should exceed fiftie crownes price, for that such marchandise could not be warranted.

The emperour Augustus did more wisely, who to correct the disordinate[*](The wisedome of the emperor Augustus.) lust of his subiects, made lawes for marriages, by the which he imposed a taxe in manner of a fine, upon those that did not marrie after the age of 25 yeares, or that were married and had no children, inioyning them to bring a part into the treasurie of such successions or legacies as were casually left them, giuing goodly immunities and priuiledges to such as had children: by which lawes Augustus purchased the commendation of a wise prince. For hereby he did both punish whoredome, adultery, & sodomie, and also force every one to seek him a lawfull wife and children, taking away nothing of any mans present estate, but onely the tenth part of that inheritance which came unto him accidentally from his friends, filling the treasury with money, and the Commonweale with good and vertuous citisens. Which law Iustinian the emperour did vnaduisedly blame, and likewise Constantin, who abrogated the law for punishing them that lived vnmaried, or that had no children. But the emperors Honorius and Theodosius gaue the priuiledge of children to all subiects, which was to giue way to adulteries and to all detestable vices, causing marriages and the procreation of children to grow in contempt, whereby the citie grew bare of citisens, and the empire being found in a manner wast, was seazed on by a deluge of Gothes, and other barbarous nations of the North. These kinds of impositions which are inuented for the punishment of vice, seeme not onely iust, but verie profitable.

There was also another impost of ten shillings upon euerie sute in law that[*](An impost upon sutes.) was not criminall, to punish those that were too apt to plead, the which many have found strange, and in the end have taken it away: but there was neuer any more needfull in this realme, where there are more sutes than in all the rest of Europe, the which have much increased since the time of king Charles the sixt, when as an edict was made, to take away the antient custome, by the which no man was condemned to pay any charges that had lost his sute: for in former[*](The cause of many sutes in France.) times they were not so apt to plead: and it may be▪ our antient fathers▪ knowing the dispositions of the French, had brought in this custome (although it were vniust of itselfe) to diuert the subiects from attempting of sutes rashly. And although

the Romaines in a free Commonweale could hardly beare any imposition or tributes, yet did they willingly endure a taxe set upon sutes and controuersies, much more heauie than that which was imposed in the time of Charles the ninth, by the which, he that did attempt a sute against any man, was forced to consigne two crownes into an officers hands; the which hee should receiue againe from the aduerse partie, if he did recover his suit, or if he were vanquished, to loose them as a punishment of his rashnesse: but the Romaines tooke the tenth part in all ciuile causes, and the fift in criminall, as Pompeius Festus doth witnesse: yet Marcus Varro writes, that either of the parties did lay downe five hundred asses, which coms to about 10 shillings of four mony; and he which won, recouered his money which he had consigned, and this was besides the thing for which they contended, the which was called Sponsio & sacramentum, and if any one refused to consigne, hee yeelded to the other. The Hebrews did alwaies cause him that did willingly denie a debt, to pay it double, as wee read in their pandects. And although the consignations which were made in Rome upon[*](The extorsion of Caligula.) suits were diuers, yet the emperour Caligula extorted against reason, the fortieth pennie of all that was demaunded by law, without any prefixion or limitation, whether the cause were iust or vniust. But of all marchandise which tend to pleasure▪ lust, and pompe, the imposition is honest and profitable, seruing to no other end but to corrupt the simplicitie of the subiect, the deerest of all (which is Amber gris) the which is valued but at twelue pounds starling, should be prised at 300 crownes.

The law sets no impost upon marchandise, but upon spices, and such pretious[*](Interdum & de vectigal.) marchandise, as are specially named, as skins of Parthia and Babilon, silkes, fine linnen cloth, painting, Indian haire, wild beasts, and Eunukes. Such impositions are alwaies commendable, and farre more supportable without comparison, than that which is layd upon the asse, the oxe, wine, and such like. And all good princes have abhorred that impost which they called Capitatio, for to lay a charge upon mens persons for their worke, were to make warre to good wits, if they have not some great trade, and by that means have gathered together great wealth, for the which they must beare some charge; the which is not properly Capitatio, but with the weaker sort they must deale mildly, especially with the husbandman, which doth not till his own land. Neither are those impositions to be allowed which employ all their studies to inuent new taxes & exactions, seeking by all means to incorage princes thereunto; as that multiplier (whose name I concele for honors sake) who not many yeres since at a parliament held at Blois, made a declaration, That the king (besides al other ordinary charges) might with oppression or grieuance of poore or rich, raise thirtie millions: the king sent this man to the three estates, to expound the heauenly gift of God.

And although we had many excellent wits and of great iudgement, yet had he abused many with his opinion, if we had not laid open his errour and deceit. He supposed that France was two hundred leagues long from Bologne to Marseilles, and as much from Mont S. Bernard, to S. Iohn de Luz; and by this he concluded that France had fortie thousand leagues in square, and that euerie league contained five thousand acres of ground, which amounted to two hundred millions of acres, of the which he abated the one halfe for waters, waies and wast land, and of the rest hee would have the king take a soulz for an acre, the[*](A soulz is not a pennie farthing.) which amounts to five millions: then he made an estimate of six hundred thousand townes and villages, and in them twentie millions of fiers, of the which he

would have the king take six pence of euerie fier, which comes to six millions [*](625000 pounds starling.) and two hundred and fiftie thousand liures. Moreover he made an account of fifteen millions of all sorts of marchandise, of the which he tooke a soulz of the marchant for euerie thousand liures, making the former twelue millions. And upon the said six hundred thousand townes and villages, one with another eleuen soulz apeece, the which comes to twelue millions, and six millions and a hundred of liures more, which then the foure tenths came vnto, all which make thirtie millions, besides the aids, taxes, customes, grants, imposts, subsidies, and reuenewes of the crowne, which came then to fifteen millions, wherein his deceit was verie apparent; first making France square, the which is in fourme of a Lorange much lesse than a square; next he makes the fertill land equall to that which is wast and fruitlesse (although there is not any land, be it neuer so fertill, whereas two third parts at the least lyes not wast) taxing the nobilitie and the clergie as well as the rest. And as for 600000 townes and villages, it is an impudent lye; for that by the extracts drawne out of the chamber of accounts, and brought to Blois to the estates, there were found to be twentie seuen thousand[*](In France there are but 27400 parishes.) and foure hundred parishes in France, taking the greatest towne but for one parish, and the smalest villages hauing a parish for another: and in truth the number of parishes taken by king Henrie the second in the yeare 1554, came but to 24824 parishes, besides Bourgogne & Poictou, and the impost of three pounds starling upon euerie parish, came but to threescore and fourteen thousand foure hundred eightie one pounds. Ierosme Laski a Polonois, father to the Palatin Laski, whom we have seen Ambassador in France, inuented another manner of meanes than this former, to encrease the treasure, giuing aduise to raise three[*](The aduise of Ierosme Laski for the heaping up of treasure.) imposts upon the subiects, and to make three mounts of pietie (for so he calleth them.) The first was in taking the moitie of euerie subiects reuenews, for once: the second was the twentieth part of his reuenewes yearely; and the third was to have the eight part of things sold in grosse, or by retaile. But his aduise was reiected as pernitious and most impossible: for in matter of impositions there is nothing that doth more kindle seditions, than to charge the subiect with many things at once, especially a war-like people, and bred up in libertie, as those of Polonia bee. And yet he gaue a goodly name to a wicked and pernitious inuention, calling the grounds of such impositions, Mounts of pietie. For the[*](The mounts of pietie n Italie honest and profitable.) mounts of pietie in the cities of Italie are profitable, honest▪ and charitable, & inuented to ease the poore; and those of Laski do ruin them. There are mounts of pietie at Florence, Sienna, Luques, and other cities, whereas he that hath one daughter, the day of her birth hee may put what summe he will into the mount of pietie, upon condition to receiue ten times as much to marrie her withall, when she comes to the age of eighteene yeare; but if she dies before, then doth it accrue unto the mount, vnlesse the father hath other daughters, to whom the portion shall come successiuely. Another mount of pietie is, for the lending of money to poore men at five in the hundred, giuing a sufficient pawne, and not aboue ten crownes; if the debter paies not his ten crownes at the time prefixt, the pawne is sold to him that wil giue most, and the surplusage delivered unto the debtor: this is done to preuent excessiue vsuries, (wherewith the poore in those countreys are ruined) and the seazure and selling of moouables at an under price.

Notwithstanding I find that the emperour Antonine surnamed the Pius or godly, inuented a better mount of pietie, which was to deliver out the money

that came cleere into the treasurie, all charges paid for five in the hundred upon [*](A commendable institution made by Antoninus Pius.) good and sufficient caution. By whose example Seuerus restored the treasure that was wasted, and the marchants and poore men gained much by traffique: and the publicke in a great summe did also gaine much: for if they lent a million, at the yeares end they did get fiftie thousand crownes for the publicke, and priuate men got twise as much by traffique: and besides all this, the greatest benefit that did arise, the publicke treasure was assured out of the pawes of theeves and horse leeches of the court. And for this reason onely as it seems, the emperour Augustus long before, was accustomed to lend the money which came cleere[*](Tranquil. in August.) into the Exchequer, without any interest, giuing good assurance of land; and upon a penaltie to forfeit the double, if it were not paid at the day: by this means the publicke treasure was not idle, nor wasted by the princes prodigalitie, nor exhausted by theft, but a great benefit redounded to all in generall, and to many in[*](A forfeiture of the double forbidden by the law. . pecun. de vsur.) particular. And here some one may obiect, that although Augustus did not lend the publicke money for interest, yet hee imposed a penaltie of the double, if it were not paid at the prefixed day, the which is greater than any vsurie and therfore forbidden by the law. In my opinion, that penaltie is then disallowed by the law when we stipulate any thing fraudulently, and aboue the lawfull interest: but he that hath taken the publicke money, and restores it not at the appointed day, he commits theft; it is therefore the penaltie of theft, and not of vsurie.

Those princes therefore did wisely in old time, which prouided for the necessitie of the Commonweale, and the profite of priuate men. But the contrarie is used in our daies; for princes in stead of giuing out upon reasonable interest, borrow and pay vnreasonable vsurie: and not onely princes,[*](The ruine of princes is to take up at interest.) but also lords and Commonweales, some more, some lesse: those which have been held the most frugall, as the Venetians, borrow alwaies at five in the hundred, without any hope to recover the principall, or at foureteene in the hunded, so long as the creditor shall live. The colledge of Saint George at Genes takes money of all men at five in the hundred, and delivers it out againe at the highest interest to princes and marchants; whereby they are so enriched, as they have redeemed the Isle of Corsica, and the lands of the Commonweale. Priuate men had rather take five in the hundred of the colledge, to bee assured of their principall, than much more of priuate men, who oftentimes become Bankerupts: the Venetians have alwaies lost, and shall loose, so long as they shall take eight in the hundred or more: or else they must abate their interest, as they have by little and little abated Mount Vecchio, cutting the creditors so short, as they dare not so easily put in their money as they were woont.

This meanes was also brought into Fraunce by the cardinall of Tournon, at such time as hee was in credit with king Frauncis the first, whom he persuaded (by the instigation of certaine Italians) that there was no other meanes [*](The originall of the banke of Lion.) to draw the money from all parts into Fraunce, and to frustrate the enemie hereafter, than to settle a banke at Lion, to take euerie mans money, and to pay him eight in the hundred, so as in short time hee should get into his hands all the money of Italie and Germanie: but in effect the cardinall sought to assure an hundred thousand crowns which he had in his coffers, & to get all the interest he could. Letters patents being granted, at the opening of the bank, every man came running from France, Germanie and Italie, so as king Frauncis the first, when he died, was found indebted to the banke of Lion, five hundred thousand crowns,

the which he had in his coffers and sometimes more, and a peace concluded with all the princes of the earth. But the raigne of Henrie his sonne grew most lamentable, for hauing wasted his fathers treasure, and standing in need of money in the yeare 1554 borrowed at ten, twelue, and sixteene in the hundred, of the Caponyes, Albicis, and the Foucquers of Germanie, and when he was not able to pay the interest, he promised the creditors interest upon interest. The emperour Charles 5 did the like for his part; true it is, he payd but ten and twelue in the hundred. And the same yeare Henrie the eight king of England, borrowed a hundred thousand crowns of the German marchants at twelue in the hundred: euerie one hoping to draw money and wealth unto him by the desire of vsurie. And whereas our king Henrie the second thought to draw most money unto him by paying of more interest than the emperour or king of England, he began to loose his credit, for the wisest husbands concluded that in the end he would not be able to pay neither principall nor interest; for the interest of sixteene in the hundred, came at the least to eighteene in the hundred▪ detaining the interest which he could not pay: whereas the emperour made shew that he would free himselfe, giuing cities and communalties for cautions, paying the old debts with new borrowing, and euerie man lent him seeing him pay so willingly. But at this day many will free both principall and interest, to have but thirtie paid them for a hundred; so as after the death of Henrie, all was filled with the complaint of creditors: and such princes and Signiories as had money in the banke at Lion, were much altered, and not onely the Signiories of the Cantons, the princes of Germanie and others had their parts there but also Bashas & marchants of Turkie were there in their Factors names for aboue five hundred thousand crowns;[*](The Bashas of Turquie had money at interestin the bank at Lion.) and nothing did more with hold the great Turke from succoring of the French in their last voyage of Naples, under the duke of Guise, than the not paying of foure thousand crownes for interest to Rustan Basha, besides the ten thousand which la Vigne the ambassador carried him in the yeare 1556, fearing to loose his principall, as I have learned by letters and instructions from la Vigne, for many did not buy rents for a certaine summe of money, but would have the interest pure and simple, and uppon condition that they should have their principall againe: as many Italians doe with priuate men, to whom they lend their money[*](The policie of Italian vsurers.) simply hauing them bound both bodie and goods, without making any mention of interest, and yet by a verball agreement, they promise sixteene or twenty in the hundred; if he faile to pay the interest, they seaze uppon bodie and goods for the principall: and although the interest be paid, if they have need of their principall▪ they proceed by way of execution against the debtor, for he hath neuer any quittance nor witnes for the interest which hee receiueth. Behold by what meanes they draw the money out of this realme.

There are other trickes which I forbeare to touch, but for this cause king Lewis the ninth in the yeare 1254, and Philip the Faire in the yere 1300 did banish all [*](Antient laws against▪ Italian vsurers.) Bankers and Italian marchants out of Fraunce, confiscating their goods: and to discover the debts that were owing them, it was decreed that the debtors shuld be freed from all arrerages and interests, paying the principall to the treasurers. And since, in the yeare of our Lord one thousand three hundred fortie and seuen, Philip of Valois for the like cause did forfeit all their goods: for it was verified by the processe that was made, that for foure and twentie thousand pounds starling, they had in few yeares profited two millions and foure hundred and fortie thousand pounds starling: and in hatred of such

vsurie the Lombards letters have been alwaies taxed in the Chancery at double▪ and although these people have been often banished the realme, yet there were neuer more in any place, nor will euer bee wanting, so long as princes take up at interest. Since and before that the banke of Lion was broken, most of the cities of this realme have lent unto the king upon the reuenews, customes, imposts, and tenths for reasonable interest, and those which held themselves to be of best iudgment in matters of state and treasure, aduised it for two ends, the one to haue money at need; the other to bind the cities and communalties more unto their prince, yet we have neuer seene more rebellions since the establishment of this realme. And as for the treasure, it hath been so well husbanded, as in lesse than twelue yeares that king Henrie the second raigned, hee did owe more than his [*](The debts of king Henrie the second.) predecessors had leuied fortie yeares before, for all charges: for by an account made in the yeare 1560, king Frauncis the second, successor to Henrie, did owe two millions three hundred twelue thousand six hundred and ten liures, eighteen soulz six deniers, of money lent freely, for the which he paid no interest: and fifteene millions nine hundred twentie six thousand five hundred fiftie and five liures, 12 soulz and 8 deniers, for the which he paid interest: and he ought more for arrerages seuen hundred threescore and fifteene thousand, nine hundred threescore and nineteene liures, foure soulz, and foure deniers: besides the debt of Ferrara, and other debts for marriages, which came to eight millions five hundred and fourteen thousand five hundred fourescore and twelue liures, eighteene soulz and eleuen deniers: and other remainders due, to the summe of fifteene hundred threescore and foure thousand, seuen hundred fourescore and seuen liures, two soulz, and six deniers: so as by the last article the king remained indebted one and forty millions, a hundred fourescore three thousand, one hundred threescore and fifteen liures, three soulz, six deniers: comprehending fourteene millions nine hundred threescore and one thousand seuen hundred fourscore and seuen liures fifteene soulz and eight deniers, for the aides, reuenewes, and customes engaged, to cities, corporations, and colledges, and to priuat men: amōgst the which the citie of Paris hath had yerely three millions one hundred & so many thousand liures, comprehending the tenths: moreover the clergie hath furnished aboue threescore millions in the time of king Francis 2, and Charles 9. Although the emperour Charles 5, and his successor have run the same fortune, for that they took up at interest, being indebted aboue fifty millions, for the which[*](The debts of Spaine.) all the lands, and reuenews of Naples and Milan were engaged to the Genewais and other priuate persons, who now are called in question, for that they had taken of the king of Spaine in his necessitie thirtie and fortie in the hundred; and to effect it, they have caused the catholicke king to be censured by an admonition from the Pope, if he continued those excessiue vsuries; who embracing this occasion, defrauded his creditors of ten yeres interest. We must not think that the Spaniards will suffer themselves to bee easily gulled by the bankers of Italie, as the French do, who suffer them to inioy the farmes & al the best reuenews of France, the taxes, imposts, customes and doanne of Lion, by meanes of which farmes they ransome the subiects, and transport the coynes, contrary to the laws of this realme, which forbid to suffer strangers to enrich themselves by the reuenews of the crowne: nay, it hath been more insupportable to preferre them before naturall subiects, which offered much more, & yet they had an abatement of twentie thousand crownes at one instant out of the custome of Lion, to the perpetuall infamie of the French: and least they should be molested and drawn in question of theft, they have gotten an euocation of all their causes to the priuie councell. The originall of all these miseries growes from Frauncis the first, who began to take up money at intrest, hauing 1800000 crowns in his coffers, and peace within his realme: no well aduised prince will euer take that course, for thereby hee shall ruine the foundation of his treasure, if he will keepe his faith and pay; but if he will not, or cannot pay, then must he breake and loose his credite, which is the ruine of an estate: for he must borrow, leuie taxes, impositions, and in the end by slaunders, and tyrannies forfeit his subiects goods. Then is it most fit and necessarie for a prince to borrow money upon interest of his allies and subiects, if that hee bee in danger to loose his estate, by some generall reuolt, or the conspiracie[*](Means to assure the estate of a desperat prince.) of some great men against him▪ for extreame remedies are to be sought in extreamest dangers: as we read that Eumenes did, who borrowed a great sum of money at extreame interest, of those that had conspired his death. Agrippa king of Iudea, recouered his realme by the meanes of his creditors, who troubled both heauen and earth for the assurance they had to bee payd: and this was also the chiefe meanes to restore Edward the fourth king of England, being expelled his kingdome. But if the princes creditors have assurance to bee paid by his successors, or that they have lands in pawne, then this course is vnprofitable. I have set downe the meanes which in my opinion are profitable and honest to gather together treasure, the which is the first point of this chapter: the second is how to employ the treasure of the Commonweale well and honourably, the which wee have partly toucht in the chapter of rewards and punishments. Let vs adde hereunto what remaines.

In old time the first article set downe in the expences of the treasure, was for almes deeds; the second for the kings house; and the third for reparations: but the order is quite changed. As for almes-deeds, the wise and antient princes[*](Means to employ the treasure.) of the Hebrews, have left this discipline to posteritie, the which they receiued from the holy Prophets, who sayd, That the surest preseruation and defence of treasure, were Almes deeds, and liberalitie to the needie; the which they restrained to the tenth part of euerie mans goods, which should bee employed upon the ministers of the church and the poore. And if we will looke aduisedly into it, we shall not find any prince, state, or family that hath flourished more in riches, honours, and all happinesse, than those which had most care of the poore and needie. In old time there were no princes under heauen more charitable than our kings of Fraunce, since Robert sonne to Hugh Capet, who gaue the first example to his subiects and successors to be charitable to the poore, feeding a[*](The charity of the kings of Fraunce to the poore.) thousand daily, giuing them horses to follow the court, to blesse him and pray for him; and to speake truly, there was neuer king in this realme that raigned longer and in greater peace. We may iustly say of our kings, that there is no race under heauen that hath so entertained the greatnes of their maiestie in armes and laws, and out of the which there hath issued more princes▪ or that have raigned longer without offence to all other princes, Christians, Turks, Tartars, Persians, Indians, and Ethiopians. What prince euer was more charitable to the poore, than Lewis the ninth, who hath founded twentie eight hospitals and colledges in this realme; and had commonly in his traine six score poore folks, and in Lent twelue score, feeding them with meat from his owne table? he also lived in great honor, being feared of his enemies, reuerenced of his friends, honored of his subiects: and after that he had raigned 44 yeres, he left five sonnes, and foure daughters, and a kingdome flourishing in armes and laws to his successor, recommending

unto him aboue all things to be deuout to God, and charitable to the poore. Neither may we forget Iames the fift king of Scotland, who was called Rex egentium, The king of the needie; who as he exceeded all the princes of his time in bountie, so did he surmount all his predecessors in riches. And contrariwise we see great families, states, realmes, and empires come to pouertie and ruine, hauing contemned the poore, and abandoned the subiect to the spoile of the soldior, and the thefts of toll-gatherers: when as king Henrie the second in the yeare 1549, did exact that extraordinarie tribute which they called Taillon, he promised not to employ that money to any other vse, than to the entertainment of his men at armes, and not to confound it with the ordinarie receits, that the subiect might be freed from the spoile of souldiers. The like was said, when as the realme was charged with the paiment of 50000 footmen in the time of king Frauncis the first, the which should be leuied upon walled townes and their suburbes, which felt nothing of the oppression of the souldier; but notwithstanding since they have made it equall to towne, village, and hamlet, in the yere 1555, whereby the poore countreyman hath ben doubly oppressed, for they pay, and are spoiled of all sides. And yet with all these charges, they would hold themselves happy, if they might bee freed in prouiding corne and victuals for the souldiors at an vnder▪rate, what may then bee hoped for in those cities whereas the souldiers robbe and spoile the poore subiects with all impunitie,[*](The souldior must be payd to preuent all thefts and insolencies.) and insult more over the citizens than against the enemie? but for an excuse, they pretend they are not paid, neither would they be, to the end they might have some colour for their thefts. There is no meanes to redresse these calamities, and to restore in some sort militarie discipline, which is now quite decaied, but in paying the souldiers: for as Cassiodorus said, Disciplinam seruare non potest ieiunus exercitus, dum quod deest semper presumit armatus, A fasting armie can neuer obserue good discipline, for what they want, they will presume to take by force: the which cannot bee done vnlesse there bee a great care had of the treasure. The kings house therefore entertained, the souldiers and the officers payd, and due rewards giuen to them that deserue them, it is great reason the poore should be remembred. And if the treasurie bee well furnished, a part would be employed to repaire townes, to fortifie upon the frontiers, to furnish places of strength, make the passages euen, build bridges, fortifie the ports, send ships to sea, build publicke houses, beautifie temples, erect colledges for honor, vertue, and learning: for besides necessitie of reparations, it brings great profite[*](The benefit of reparations and fortifications.) to the Commonweale. For by this means arts and artificers are entertained, the poore people are eased, the idle are set to worke, cities are beautified and diseases expelled: finally hatred against princes (which doth often times stirre up the subiects to rebellion) is quite suppressed, when as the impositions which he hath leuied, redounds not only to the general, but also to every priuat mans good. And therefore the emperour Alexander Seuerus was accustomed to leaue many imposts and tolles to cities, to be employed in the necessarie reparations thereof.

This which I have sayd is more expedient in an Aristocratia, or a Popular state, than in a Monarchie; for that the subiects being many, are with more difficultie maintained in peace and vnion by few commaunders: vnlesse the multitude being employed in the publicke works, may make some gaine, and not to inure them to the distribution of corne and money, as they vsually did in Popular states, and especially the Tarentins: the which is not only the ruine of the treasure, but likewise of the citie. So Pericles was also blamed, hauing

first accustomed the Atheniens to these distributions: the which he did to gaine the peoples fauor. But when he was once master of them, he emploied the publicke treasure, not only to fortifie the citie, but also to beautifie it, and to fill it with[*](An infinit treasure in the citie of Athens.) good artificers: yet durst hee not attempt this before the citie was in peace and their treasure full, hauing then a hundred thousand tallents; that is to say, threescore millions of crownes, if we may beleeue Demosthenes: which summe because[*](Demosthenes in .) it is vnreasonable, it may be, we should read a hundred tallents, which make threescore thousand pounds, for that wee shewed before, that the Athenians (when as they had charged their allies with great tributes) did neuer leuy aboue two thousand tallents yearely at the most, and in Pericles time they did scarce exact a thousand tallents. And being accused by his enemies to have misemploied the publicke treasure, hee made this resolute answere unto the people, That if[*](Plut. in Pericle.) they were not well pleased with the walles, fortresses, and temples which hee built, hee would take the charge upon himselfe, upon condition, that his name should be grauen thereon, and that it was his gi---t: but the people allowed the charge, knowing well that all men in generall, and euerie man in particular, reaped profit and honour thereby, for that the marchant did gaine in furnishing of stuffe; sea-men, and those that brought it, for their carriage; and artificers in working it; so as the profit was distributed to all sorts of people, and the glorie of their stately workes, gaue a perpetuall testimonie to posteritie of the greatnes of this Commonweale. But the greatest benefit, and which doth most import the preseruation of an estate is, That the two greatest plagues of a commonweale, Idlenesse and Pouertie, are banished: a verie necessarie thing in a popular and aristocraticall state; and especially in those countries, where they have great spirits, and but barren soyle, as at Athens: if idlenesse get footing in such a countrey, it will neuer be without mutinies and thefts, which Solon foreseeing,[*](Idlenesse seuerely punished) he did inflict great punishments upon idle persons: and so did Amasis king of Egypt, who condemned idle men to be put to death, if they had not wherewithall to live, knowing the Egyptians to be the most ingenuous in the world, and the most subiect to mutinie, if they were not employed. We see Piramides built in that countrey almost three thousand yeares since, lest the pleople should have languished with idlenesse: we have also presidents of the wisest emperours of Rome, which have in like sort emploied their treasure, & giuen the subiects example to imitate them: as Augustus, who did iustly vant, That he had found Rome built with bricke, but that he had left it built with marble: and in truth he employed foure millions and five hundred thousand crownes in building of the Capitoll alone: he was followed by the emperour Vespasian, who made great and excellent workes throughout the whole empire, rather to entertaine the meaner sort, than for any other end: for when as an excellent workeman promised him to set up pillers in the Capitoll, of an excessiue greatnes, with small charge and few labourers; he recompenced him verie well, saying, Let me I pray you, nourish the poore: and yet he protested in open senate comming to the empire, That there was need of a milliart of crownes to free and restore that Common[*](A thousand millions of crowns.) weale.

What shall I say of the emperour Claudius, who enioying an assured peace, caused the chanell of Fucina to be made, to accommodate the citie with good waters, employing dayly thirtie thousand men for eleuen yeares together. And without search of antient histories, it is well knowne that the signiorie of Venice doth entertaine continuall in their Arsenall, three or foure thousand persons

which get their liuing by the labour of their hands, the which doth much content the citisens, seeing the publicke treasure employed so charitably. But these employments are goodly and befitting a great prince which is not indebted, when the reuenewes are not pawned, when as the Commonweale is in perfect peace, when the soldiers are paide, and rewards duly administred to euerie one: otherwise to increase the subsidies to build great pallaces, more stately than necessarie, being indebted, and to suffer the buildings of his predecessors to runne to ruine, thereby to purchase vaine glorie, that were to leaue a marke of his tyrannie, and a perpetuall testimonie to posteritie, I hat he hath built with the[*](A tyrant builds with the bloud of his subiects.) bloud of his subiects: and often times the subiects ruine the buildings of tyrants, to deface their memory from off the earth, wheras they shuld by vertuous and charitable actions, graue their names in heauen. The golden pallace of Nero, which comprehended a great part of Rome, was contemned by his successors, who would not vouchsafe to lodge in it, for the crueltie and villanie of him that had built it; and soone after it was ruined▪ as being made of spoiles, exactions and confiscations, the which follow a prodigall prince at the heeles: for of necessitie, of a prodigall he must become an oppressor, and of an oppressor a tyrant.

There were neuer two tyrants more cruell and prodigall, than Nero and Caligula; [*](The strange prodgalitie of Nero and Caligula.) for the first, in fifteen yeares that hee raigned, had giuen away the value of fiftie and five millions of crownes: and the last, in one yere had wasted threescore and seuen millions, so as hauing not where withall to de---ay his houshold charges, he was forced to beg the offrings in his owne person: then falling to prescriptions of priuate men, after that he had wasted the publick tresure, he filled all with cruell confiscations. This miserie of excessiue prodigalitie happens often to princes, through forgetfulnesse of the gifts which they have be---owed, not well vndestanding the botome of their treasuries. And for this cause, it was wisely decreed by Frauncis the first▪ that euerie yere the generals of the treasure, should send unto the treasurer, two briefes of the publicke reuenewes of every prouince: the one by coniecture the first day of the yeare; the other a true note of the yeare that was past: and in like case the treasurer should make two briefs of the whole treasure in generall, to the end that the king and his counsell might plainly know what money was in his coffers, thereby to gouerne his gifts, rewards, and expences: but most commonly hee that hath power to dispose of it, seeth nothing. I will put for an example an estimate of the treasure which was made in lanuarie in the yere 1572, where in a chapter of the receit, there was an article set downe of 200000 pounds starling of casuall things: and by a true account[*](Articles of parties casuall in the yeare 1572.) made in the end of the yeare, it was found, that they amounted to two hundred and fourescore thousand pounds starling, and yet it was verified▪ that there was but fiftie thousand pounds employed to the kings profit. Such was the calamitie of those times when as children and women ruled. But in my opinion, the king had done better, if he had seen the generall account of his reuenews, the which is contained in two sheets of paper, and withall had had a register of his gifts and rewards: or if his priuie gifts be not inrolled, that he had a small briefe or remembrance of that which he had giuen to whom, and wherefore: which are three chiefe points, whereof a prince must be verie carefull, to the end, that if he will be liberall, it should be to such as deserue it. And to this[*](A prince should have a list of matters of state and of his chefe men.) end, it were expedient the prince had a briefe register of affaires of state, and a rolle of the worthiest men of his realme, for there is no memorie so perfect, but may be confounded with the multiplicitie of affaires, whereby he shall commit

great incongruities in matters of state: for a briefe note of affaires shall put him in mind of that which he hath to do, and of all enterprises, the which oftentimes remaine imperfect and ill executed through forgetfulnesse. There is no better example hereof, than that of king Lewis the eleuenth, who was held one of the most politicke princes of his age, yet hee ran willingly into the snare of Charles earle of Carolois, hauing forgotten that hee had sent his ambassadors into the countrey of Liege, to stirre them to warre against him: the earle aduertised hereof, detained him prisoner: the which had not happened, if he had kept a register of his former actions. If any flatterers of the court will obiect, That the register would be too great, that the prince should be too much troubled, and that hee could not live long: why then have those princes and great monarchs which have been so carefull of matters of state, and gouerned the whole world with their lawes, lived so long? as Augustus, Tiberius, Vespasian, Traian, Adrian, and the Antonines, all Romaine emperours and politicke gouernours, who themselves made registers of their owne affaires, imitating the example of Augustus, who lived 74 yeares, leauing three Bookes written with his owne hand; the first was[*](The diligence of Augustus.) his deeds and publicke actions; the second was his testament; the third was an estate of all the Romaine empire, wherein was contained a particular estate of euerie prouince, what troupes of souldiers, what treasure, what armes, what shipping and what munition, with a diligence worthie of a great monarch: yet for all this he did not omit to doe iustice ordinarily and to heare all commers, reading all the bookes of politike government, that he could get, as Suetonius saith, remembring that which Demetrius the Phalerien said unto Ptolome Philadelph king of Egypt, that he should find goodly secrets in bookes, which no man durst tell him. Vespasian in like sort, made an excellent abridgement of the empire, and yet he lived 70 yeares.

The empire of Persia was greater than that of the Romaines, stretching from the farthest bounds of India, unto Hellespont, and the desert of Libia, hauing under it 127 Prouinces, and yet the kings of Persia carried with them continually a register of their affaires of state and of their gifts: and when as Darius Longuemain had escaped the conspirators hands, by the aduertisement which Mardocheus had giuen him, the king a while after reading this register by night, and finding that Mardocheus had receiued no reward for so great a seruice done unto the king hee caused him to bee sent for, giuing him great honours and preferments. But without any further search, the king of Spaine doth vsually looke upon a register of his affaires, carrying an abridgement of letters which he writes to gouernors, captaines, and ambassadors, if the matter be not verie secret. For the same cause Charles surnamed the wise, king of France, made a Register of his priuie councell, and the first was Peter Barrier, who was not busied (as at this day) with expeditions and acts of ---ustice, but onely to inroll the affaires of state. But aboue all it is necessarie for a prince to have a register in his counsell, of gifts, offices, benefices, & exemptions: the which is most commonly in the hands of a secretarie▪ and ---et the hundred part of the gifts are not entred. For the redressing whereof, there are two antient lawes, the one made by Philip of Valois, of the which I have formerly made mention, by the which the gift was reuoked, if the donatarie made not mention of the benefits graunted to him and his[*](Good s abrogated.) predecessors: the other is of Charles the eight, whereb--- all gifts aboue ten pounds were of no force, if they were not verified in the chamber of accounts. The first law was soone taken away by another, saying, That it was sufficient

by the Letters of gift, if it were derogated from the first decree. And as for the law made by Charles the eight, it is out of practise, under color of secret gifts and pentions, the which must not be knowne: so as the antient laws (decreeing, that the articles set downe in the chapter of expences, shall not bee allowed without an order, a commaundement, and a discharge) are now of little or no force in that respect: for the treasurer is discharged, bringing the kings hand onely, without any mention of him to whom the reward was giuen, nor wherefore. There was yet a law made by king Frauncis the first, and confirmed by his successor, wherby it was decreed, There should be foure keys to the place where the treasure was kept, whereof the king should have one, and the rest should be in Commissioners hands appointed by him: and the distribution of money should bee made by the kings commaundement, in the presence of the treasurer and comptroller of the Exchequer: But king Henrie the second by a speciall edict discharged the treasurers and officers of the treasurie, that afterwards they might not be called to any account. True it is, that one of these commissioners had giuen him at one time a hundred thousand crownes, if the common report were true; the which was much at that time, but little in regard of prodigalities practised[*](The reuocation of excessiue g is necessarie.) of late. For after that king Frauncis the first had ordred it by sparing, all the publike treasure lay open to the spoile of great men and flatterers. But an edict made in fraud should be no hindrance, but that such as had mannaged the publike treasure might bee called to an account; as it was required at a Parliament held at Orleans; and that excessiue gifts should be reuoked or at the least cut lesse: as the Emperour Galba did, who reuoked Neroes gifts, leauing but the tenth part to the donatorie; not that they should enquire too curiously of all gifts bestowed by the prince, the which might prooue verie dangerous.

Charles the seuenth did limit by a law, what summe of money the king might take yearely to dispose of at his pleasure: which summe being verie little, seemed in those daies exceeding great. There is nothing more profitable for the prince, nor necessary for the subiects, than to haue the rewards which they giue, knowne and examined by their officers: for that princes shall alwaies maintaine their fafauors, giuing liberally, and the officers shalbe subiect to the hatred and dislike of such as have their gifts reuoked or cut lesse: so as by means of recouerie, the money should returne into the treasurie againe, and few would beg, yea they would scarce take it when it should be offered them, if they knew their gifts shuld be reuoked or examined in the chamber of accounts. If bountie be commendable and worthie of a great and rich Monarch, it is ill beseeming a poore and needie prince, for he must flea his subiects, and racke them to the verie bones. King[*](Bounty not fit in a poore pince.) Frauncis the first, leauing a goodly kingdome, flourishing in armes and laws, and in all arts and sciences, to his successor, with seuenteen hundred thousand crowns in treasure, and the quarter of March readie to be receiued; yet did he not giue away the hundred part in rewards in 32 yeares that he had raigned, as his sonne Henrie did in two: for he had scarce closed his eyes, when as the confirmation of offices (which is due to the king at his first comming to the crowne) whereof an infinit masse of money was then made, was giuen to one horse leech in court. And although that Frauncis the father gaue pensions to Germans, English,[*](An infinit masse of money giuen to a woman.) Italians, Suisses, Albaneses, Spaniards, and Grisons; yet all his pensions, besides the Cantons were but 13000 pounds starling a yere at the most, as I have seene by an extract out of the chamber of accounts, the which was made the[*](The bounty of great King Frauncis.) yeare that hee dyed: and in the same extract there is but 42769 pounds,

foure shillings starling, which hee gaue in pension to his subiects, princes of bloud, knights of the order, captaines in great numbers, lieutenants, councellors of state, men of iustice, ambassadors, scollers studying, and many excellent workmen, and learned personages. O noble prince, who could so well make choise of worthy persons, and moderat his bountie.

We have entreated of two points of this chapter: first how a Commonweale should gather together, and then how they shall employ: the last point is, what reserue they shall make for any necessitie, that they be not forced to begin warre[*](Renation of treasure.) by borrowing, or subsidies; whereof the Romanes were verie carefull: for although they had continuall warres vntill Augustus time, after the defeat of Marc Anthonie, yet had they neuer toucht the treasure which grew of the twentieth pence of slaues infranchised, vntill that Hannibal had reduced them[*](The treasure of the Romaines called Sanctius acarium.) to extreame want; then was there found foure hundred and fiftie thousand crownes in their treasurie, the which was one of the chiefest meanes to saue their estate.

The emperour of Turkie obserues this order carefully, for besides the treasury of ordinarie receits, which is in the princes Seraigle, there is another in the castle of seuen towers at Constantinople, where the antient treasure is reserued,[*](The Turks treas.) the which they meddle not with, if the necessitie bee not verie vrgent. Our Ancestors were accustomed in time of necessitie, when the treasure was wasted to have recourse to the kings forrests, where there was an infinit number of tall timber▪trees fit for all vses, of the which they made great summes of money; but during the ciuile warres, they are so cut downe, as hereafter they will bee onely fit to make faggots: whereby the commonweale is much damnified, and will be more dayly, vnlesse there be some speedie remedie: for there is such want of timber, as they shall bee forced to fetch it out of other countreys for their ships and buildings; they do also cut them downe so hastily, as the trees cannot grow to beare any fruit to feed our swine; and in the end we shall be forced to fetch wood from other parts for firing. And for that it hath been alwaies held a matter of some difficultie to keepe treasure safely, beeing verie hard for princes to shake off importune beggars: therefore the kings of Persia and the Romaines, that they might preserue this holy treasure from s---elth, they reduced[*](The means how to keepe treasure.) a great part of their money into thicke brickes. It is also sayd, that Charles the fift king of Fraunce, had caused the great Hart in the pallace at Paris to be made after the same forme that they should cast one all of gold, of the treasure which he had gathered together. And the better to assure it against theeves, the antients did lay their treasure in temples, as the Greekes in the temple of Apollo, Delphique, and Deliaque: the Romaines in the temple of Saturne and Opis: the antient Gaules in hallowed Lakes: the Hebrews sometimes in temples, sometimes in sepulchres: for wee read that the high priest and king of the Iewes, Hircanus, found great treasures in Dauids sepulchre. But seeing there are no sepulchres so religious, no temples so holy, that theeves will not force and enter: therefore the kings of Morocco hauing moulten a great quantitie of gould in forme of a bowle, pierced through with a barre of yron, they did hang it on the toppe of the pinnacle of the great Church at Marocco. The antient Egyptians fearing to giue occasion to their neighbours and enemies to inuade their estate, and make warre against them for their treasure (as they did to king Ezechias, hauing shewed his treasures to the ambassadors of the king of Assiria) employed it for the most part[*](Isaie 30.)

in building of their Pyramides, beautifying of cities, bringing of riuers, and repayring the bankes of Nile. The law of God forbids to heape together much gould and siluer; lest that thereby the prince should bee a---ured[*](Deut. 17.) to oppresse his subiects, or the enemie to inuade the citisens; inuiting the prince thereby to bee charitable to the poore and needie: yet a meane is to bee vsed.

No man in my opinion will allow of the insatiable couetousnesse of Iohn 22 Pope of Rome, in whose coffers they found (hee being dead) twentie three millions of gold, as many have written; or of Sardanapalus, who left fortie millions of crowns; or of Cyrus, who left fiftie millions; or of Tiberius Caesar, who had gathered together seuentie seuen millions, the which his successor wasted in one yere; or of Darius Ochus the last king of the Persians, in whose treasury Alexander the great found fourscore millions of gold. We read in the holy scripture that Dauid left sixscore millions, the which is the greatest treasure that was euer[*](22. Paralip. . 1. The greatest treasure that euer was.) heard of: but there is some question touching the valuation of their tallent; for they write that he had gathered together a hundred thousand tallents of gold, and a thousand thousand tallents of siluer, which summe, if it bee accounted by tallents of Attica, although they be small it will seeme wonderfull: our interpreters of the Bible doe falsely thinke them Attike tallants. I find Siclum in the scriptures to be taken two waies, the which the Greeks call Statera, and the Latines Talentum, one waie it is a pound of six ounces, as in the first booke of Paralip the 21 chapter; another way it is taken for halfe an ounce, as in the first booke of Samuel, the 24 chapter. If Dauids treasure be numbered by the sicle or tallent of halfe an ounce, the summe will not seeme great; if it be referred to six ounces, it will comprehend fiftie thousand pound waight of gold, and ten times as much in siluer: but if it be valued by the Attike tallent, the wealth of the Romanes neuer came nere it; as we may see by an extract out of the treasury under the empire of Traian, at which time it was at the greatest; for the whole sum of their treasure (the which was kept in Egypt) came but to 74 thousand tallents, the which amounts[*](The treasure of the Romaines.) to 44 millions, and foure hundred thousand crownes; vnlesse they had another treasurie at Rome, as it is likely, (although it appeare not by the extract) hauing 200000 foot, and 40000 horse in garrisons on the frontiers of the empire and in the prouinces entertained: three hundred Elephants for the warre, two thousand chariots for warre, and munition to arme ---00000 men, fifteen hundred galleys of three and five owers on a side, besides two thousand vessels for the sea, and furniture to arme and rigge twise as many, with fourescore great ships stately adorned.

But our kings of Fraunce have not offended in this point against the lawes of God, by heaping up of too great treasures, and it is not to be feared that they will hereafter breake it: for they which say, that king Charles the fift left in his treasurie eighteene millions of crownes, are much deceiued, for he found the coffers empty, he paid his predecessors debts, he redeemed the reuenews of the crown, conquered Guienne from the English, purchased the countie of Anxerre, and a great part of the earledome of Eureux, restored Henrie king of Castill being expelled his realme, maintained and succored the kings of Scotland, against the kings of England, and raigned but 17 yeares, and yet he did not leuie for all charges aboue 43756 pounds starling yerely, comprehending the reuenews of the crowne lands: although that in his time the ayds and custome of 8 shillings uppon euerie fire were laid upon the subiects: and his successor fortie yeares after

did leuie but 45000 pounds starling: and Charles the seuenth, the yeare that he [*](The reuenews of Fraunce under Charles the 5, 6, 7, Lewis the 11, and Charles the 8.) died, receiued for all charges and reuenews, but 170000 pounds starling, as it appeares plainly in the chamber of accounts, & yet had he imposed the tax in forme of an ordinarie impost, the which at that time came but to 1800 pounds: and twentie yeares after when as Lewis the eleuenth died, the whole receit came but to 470000 pounds, the which was reduced to 120000 pounds, at the request of the Parliament, held at Tours at the comming of Charles the 8 unto the crowne,[*](Diminution of halfe the chage at the comming of Charles 8.) besides the reuenews of the crowne which amounted yearely by estimation to 100000 pounds: so as the whole reuenews when as Charles the eight died, came not to aboue 250000 pounds. The like request was made unto king Charles the ninth, by a parliament held at Orleans, at his comming to the crowne: but the necessitie was found so great as there was more need to augment than to diminish the the charge. Yet there was great hope to free the king out of debt, and to take away the subsidies & extraordinary charges, (if the realme had not ben plunged in ciuile warre) considering the good order was taken the first yeare: for the interest was moderated to five in the hundred, all officers wages for that yeare were diminished and halfe taken awaie, and the confirmation of offices graunted them freely. And as for the expences, all was so well ordred, as by the accounts of that yere, there came into the kings coffers 230577 pounds starling: so as in few yeares all had been discharged, without any diminution of the kings houshold seruants, the which were six hundred, besides such as were entertained for hunting & hawking, for they may well be spared without deminution of the maiestie of a king or the dignity of his house, by cutting off his ordinary traine and houshold seruants, the which oftentimes doth cause strangers to contemne him, and his subiects to rebell against him: as it chanced unto Lewis the eleuenth, who hauing put the nobilitie from him & discharged the gentlemen of his house, used his taylor for an herald at armes, his barbar for an ambassador, and his Phisition for chancellor, (as Antiochus king of Syria did his phisitian Apolophanes, whom he made president of his counsell) & in mockerie of other kings, he ware a greasie hat, and very course cloth in his apparell: and euen in the chamber of[*](The basenesse of Lewis the eleuenth in his apparell.) accounts, there is set downe in a note of expences two shillings for a new paire of sleeues to an old dublet: and in another Item three halfe pence for a box of grease to blacke his boots withall; and yet he raised the charges more than his predecessor did by 300000 pounds starling a yeare, and sold much of the reuenews. As for the officers of the crowne, it was wisely aduised at the estates of Orleans, to reduce them to the antient number, as they were in the time of king Lewis the twelfe, by suppression without any disbursement. But there were some good husbands which gaue them afterwards to vnderstand, that the suppression of offices was a decrease of parties casuall, wherby the number was afterwards much augmented: And Balley president of the accounts told the king boldly and plainly, being at S. Maur desfosses, that the suppression of those officers which had been created by the new law, was both pernitious to the publicke, and hurtfull to his treasure, seeing but for three augmentations in the chamber of accounts[*](Anno 1566. 20 Maie.) onely, they had payd aboue threescore thousand pounds starling: but he doth not say that it is like unto cold water which encreaseth the fit to him that hath a burning Feuer: for it is well knowne that the king or people pay wages to most of these officers after ten or twentie for the hundred, which was the principall cause of the suppression of subalternall offices by a law made by Frauncis the second. Moreouer they set not downe the prerogatives which belong to the officers of the chamber of accompts, that is to say, their ordinarie wages, their rights of wood, their liverie at Easter, their rights at Hallontide, their roses, their prerogative[*](The right of the offices of the chamber of accounts.) of herings, their rights at Twelfetide, their rights of the stable of vertue, and of white salt, besides paper, parchment, pens, counters, purses, waxe candles, red waxe, penkniues, bodkins, scrapers and strings: they did not shew also that the other profits of offices came to much more than their wages: they will not confesse that whereas there be now seauen chambers of accompts, there was then but one; and whereas now there be two hundred officers or thereabouts in the chamber of accompts at Paris, there[*](Erection of the chamber of accounts.) was wont to be but one Treasorer of France President of the chamber, and ---oure masters of accompts that were Clarks, by an erection that was made at Viuiers in Brie in the yeare 1319, afterwards they added foure lay men, which sufficed for all that were accomptable: the kingdome of Nauarre, and all the Lowcountries being then in the hands of the kings of France. And yet we have seen in our da---es, that those which have stollen the kings treasure and the subiects wealth, have escaped, being indebted in great sommes of money; and infinit others which have neuer accompted. And which is more, not long since an accomptant had gotten into his possession a great and notable somme of money, wherewith he stood charged by his accompt, who by collusion with a nobleman that should have a third part, he obtained the rest by gift, and for his discharge, he produced the kings b---l signed to the nobleman. So as to call accomptants to their duties, they must oftentimes depute Commissioners with double charges, and the fault cannot be imputed to any other, but to those officers that are created to that end. And although that all treasorers, receiuers, comptrollers, and other accomptants should make a good and loyall accompt, and pay what remaines due; yet notwithstanding there is so great a number in this realme, as a third part of the receit is spent in gages, charges, vacations, riding voyages, and the conduct of money; as hath been well verified by the estates of the countrie of Languedock in the yeare 1556, where I was then present: who for that cause deputed Martin Durant, Syndic or Procurator of that countrie, to present a request unto the king to be discharged of all officers of receit,[*](An offer made by the estates of▪ anguedoc, to king Henry th .) making offer to bring all the money that was to be leuied upon the subiect freely into the kings cofers, without any charge either for officers wages, or for carriage: shewing also particularly that the third part of the receipts went to officers, promising to deliver unto the king a full crowne, whereas hee did not receiue foure shillings, whereby he should saue 20000. pounds starling yearely in the two generalities of Languedoc, only for ordinarie charges: for then the charge of Languedoc came to threescore thousand pounds yearely. But since the officers of the finances or treasor are so increased, as Maximinus Lullier, Prouost of marchants at Paris, and President of the chamber of accompts, said in open Parlament at Blois, That of the crowne there came not eighteene pence cleere into the kings co---ers: the which seemes incredible, yet he was held a man most expert in accompts. We must then conclude, that the subiect was much opprest by the polling of officers, seeing they made these offers: which we may not thinke new, for that in old times they had no other receiuers but the Viconts, Bayliffes, and Seneshals. That request made by the Syndic of Languedoc did much please king Henry, but it displeased the flatterers in court, and the officers of the accompts, so as it was reiected, for the friuolous difficulties they made which had interest therein, the which is not heere needfull to rehearse, so as it was concluded that receiuers and treasorers were necessarie. Seeing then that accomptants and masters of accompts is a necessarie euill (as Alexander Seuerus said) The ---ewer there are, the better shall it be for the Commonweale; for the kings treasure will still decrease when it passeth through the hands of so many officers. These were the complaints and expostulations which the estates of France made vnto king Charles the 6 in the yeare 1412, for that he had five Treasorers, and that in old time there were but two: and that in like sort there were but three Iudges of the reuenues in the yeare 1372, and now there are almost three hundred within this realme. And in the yeare 1360 there was but one Receiuer generall, who did reside at Paris, & now there are 34, what would they now say to see so great a multitude. The Romans in old time had but one receiuer in every Prouince: all customes and duties were let out to farme, and the farmers brought in their rents to the receiuer. The first office that was giuen to gentlemen of good families, and that aspired to greater dignities, was the office of Questura, or Receiuer for a yeare only, and without any comptroller to make triall of their diligence and loyaltie. He that was found guiltie of extorsion, was declared incapeable neuer to beare any honorable [*](A meane to make deceiuers true and iust.) charge, besides infamie and the losse of his goods, the which was a wise course to assure their treasure. But it is a strange thing and very absurd in this realme, to see so many men giue money to their maister to pick his purse. The Emperour of Turkie doth otherwise, for he neuer sels office, and for so great an Empire there are verie few[*](The order of the receit in Turkie.) Treasorers: the Collectors (which they call Protogeres) giue the money unto the Subachis (which are as it were the Viconts of Normandie, who in old times had the same charge) then they deliver it to the Sangiacs (who are as it were gouernors of the countrie) who conuey it unto the Bellerbeis, and they send in safety unto the Defrerderlers, which are two generals of the Treasor, the one in Asia, and the other in Europe, who deliver it to the great Comptroller, and he giues it to Casmander Baschi, great maister of the treasor, who hath ten commanders or deputies under him for extraordinarie payments, there is but one treasorer, and for all officers of accompts, there are but 25 Comptrollers which examine the accoumpts. One thing is worthie obseruation, that they haue no treasorers nor receiuers but Eunukes, after the Persian and old Grecian manner, and that wisely, for they that neither have children, nor can be seduced with the flatteries and inticements of women, it is not to be feared that they will steale the publike treasor with the hazard of their lives and ---ame. As for Treasorers in France, it is more then necessarie that such offices be giuen to gentlemen of honor and of noble houses, as it was vsuall in old time, and is yet practised in England for the reason that I have said. By an Edict made by king Henry the second in September in the yeare 1554 it was decreed, that the chiefe Treasorers should take their places before the Stewards of the kings house, of the councellers of the court of Parliament, of the accompts and aides, if they be not in their assemblies: and by an Edict made by Charles the 9, he commaunds all vassals which hold directly of the king, to do homage and fealtie unto the Treasorers of France, the which would much discontent an infinite number of Dukes, Earles, Barons, and great personages, who would not for any thing kneele before a base fellow that had bought his office. Thus much concerning treasure, and for that it consists in coyne of gold, siluer, copper and buillon, it is necessarie to write something thereof.