THey acknowledge the said Paper seems to be in Favour of the [...]etailers of Coffee, &c.

And in Reality it is so: Because, as the Tax before was up [...]n the Liquor, many paid more than they Ought, and many Less:

And therefore, they themselves Petitioned the Parliament, that there mig [...]t be an Impost laid after this manner: And do not complain of the manner of the Tax, but tha [...] the Rates are too high; when in truth, the Tax is not half so high, as it is by the Statute, if eve [...]y man paid his just due: And therefore, unjustly Complain of the Paper, as going about to ruine th [...]m, and their Families.

They accuse the Paper of great Falsities in the Proportions of the Co [...]e, Tea, and Chocolate, to make the several Quantities of Liquors, though the Proportions are the same as are used in most Coffee-Houses in and about London.

And have set out a Calculation of their own, which is much further from Truth.

But suppose their own Calculation about the Proportions of the Quantities to be true.

By the Act, every Coffee-Seller is to pay Eight Pence per Gallon for Coffee; Sixteen Pence per Gallon for Tea; and Sixteen Pence per Gallon for Chocolate.

Now, by their own Calculation, a Pound of Coffee makes [...]wo Gallons and an half of Coffee Liquor, which is to pay Twenty Pence.

But by the Paper, a Pound of Coffe [...] is to pay but Ten Pence.

A Pound of Tea, by their Calculation, makes Nine Galons of Liquor, which by the Act, at Sixteen Pence per Gallon, amounts to Twelv [...] Shillings per Pound.

But by the Paper, a Pound of Tea is proposed [...] at Five Shillings per Pound.

Chocolate, by the Act, is t [...] pay Sixteen Pence per Galon, and One Pound makes but One Gallon by their Calculation.

But this must be a False Calculation: For if a [...]ound of Chocolate, which commonly is sold for Four Shillings pe [...] Pound, will make but One Gallon, and the Gallon containeth, by their Estimation, but Twenty Dishes▪ which at Three Pence per Dish, comes to but Five Shillings per Gallon: Now the Duty being Sixteen Pence▪ and the Chocolate Four Shillings, amounts to Five Shillings and Four Pence per Gallon; So [...]at they lose in every Gallon Four Pence by the Retailing of it, if their Calculation were true.

But if the Calculation of the proportions in the Paper, which was for Milk-chocolate, and to be sold at Two Pence the Dish; or if one third part of Chocolate be allow'd more to the same proportion of Li­quor to make it with Water, and sold at Three Pence the Dish, there would appear some Profit to the Retailer, which ought to be more believ'd than their Calculation, which produceth Loss.

For Cocao-Nut, they make no Objections; so it's taken for Granted, that may pay One Shilling per Pound.

So it plainly appears, by their own acknowledgment, that the Rules set down in the Paper, are not half so great as those already appointed by the Act, if every man paid his full due.

And it is not to be supposed, that the Coffee-men designed, by their Petition, to lessen the Duty of the Excise; but to make it more Equal, by changing it into an Impost.

And if they pay no more than they ought to do by the Act, they have no reason to complain: And therefore they must acknowledge, that the Paper was Written with a design of Ease and Friendship to them, as well as out of Service to the Crown; to Improve the Revenue to the KING, and render the Tax more Easy to the Subject.

• The Consumption of Coffee as appears by the Coffee-mens Calculation delivered with their Petition, amounts to 100 Tuns a year, which by the Statute Pays 20d. per Pound, is—16666. 13. 4.
• Tea, 27000 Pounds a year, at 12 s. per Pound, is—16200. 00. 00.
• Chocolate, 6000 Pounds at 16 d. per Pound, is—400. 00. 00.
• Cocao-Nut, 300 Hundreds at 1 s. per Pound, is—1500. 00. 00.
• in all 34766. 13. 4.

• Whereas the Rates proposed in the proposition for changing the Excise into an Impost, amounts to but—17033. 6 8.

There is frequently Sold in Coffee-Houses, these following Liquors, which pay the Duties, either of Excise or Customs, viz. Coffee, Tea, Chocolate, Mum, Mead, Metheglin, Sider, Perry, Usquebaugh, Brandy, Aqua-vitae, Strong-Waters, Beer, and Ale.

Now, if all other Invented Liquors (which pay no Duty) be Prohibited under such a Penalty as this Honourable House shall think Fit, it would cause a far greater Consumption of those Liquors that [...] Duties.