DECKER, SIR MATTHEW, BART. British merchant and writer on trade, born in Amsterdam in came to London in 1702 and established himself there as a merchant. He was a director of the East India Company, sat in parliament for four years as member for Bishops Castle, and was high sheriff of Surrey in 1729. He was created a baronet by George I. in 1716. Decker's fame as a writer on trade rests on two tracts. The first, Serious considerations on the several high duties which the Nation in general, as well as Trade in particular, labours under, with a proposal for preventing the removal of goods, discharging the trader from any search, and raising all the Publick Supplies by one single Tax (1743; name affixed to 7th ed., 1756), proposed to do away with customs duties and substitute a tax upon houses. He also suggested taking the duty off tea and putting instead a licence duty on households wishing to consume it. The second, an Essay on the Causes of the Decline of the Foreign Trade, consequently of the value of the lands in Britain, and on the means to restore both (I 744), has been attributed to W. Rich ardson, but internal evidence is strongly in favour of Decker's authorship. He advocates the licence plan in an extended form; urges the repeal of import duties and the abolition of bounties, and, in general, shows himself such a strong supporter of the doc trine of free trade as to rank as one of the most important fore runners of Adam Smith. Decker died on March 18, See the exhaustive article by Prof. E. C. K. Gonner in Palgrave's Dirt. Pol. Econ.