I. THat the laying Exciſe upon Sope, is a requiring Exciſe for the labor of their hands, they having paid Exciſe before for their Potaſhes, Oyl and Tallow, being the materials whereof they make their Soap, and it hath been always reputed of ill conſequence to diſcourage Labour and induſtry by taking away the profit that the Labourer expects.

II. That the Sope-makers pay Exciſe for a Contingency, a certain profit to the State out of their probable hopes that they ſhall make ſome profit of their Labour; ſo that after they have made their Sope, if the price of their Materials fall (as is ordinary) they then pay Exciſe only becauſe they have taken pains; for they loſe by their Sope; and beſides, they run no ſmall hazard in their Boyling their Sope, which makes their profit the more uncertain.

III. The Sopemakers have harder meaſure (in paying Exciſe both for their Materials, and their Sope) then moſt of the Tradeſmen of the Common-wealth: moſt that pay Exciſe for their Materials, have the benefit to themſelves of their own Art and Induſtry, in changing thoſe Materials into other forms: Now certainly, 'tis Juſtice and beſt Policy to lay the burthens of charge upon the people, in ſuch a way, that all men may equally bear their proportion

IV. 'Tis almoſt impoſſible to impoſe the Exciſe upon Sope equally upon all Sopemakers, becauſe near half the Sope that's now made is boyled in Holes and Corners in ſmall Panns, for which no Exciſe is paid; and ſo the burthen lies only upon the moſt viſible Traders, whoſe places of Boyling are known and always open; and hereby thoſe Sopemakers that bear the greateſt ſhare in other Publick payments, have their Trades ſpoiled by thoſe that pay little or none. And this was thought a good ground to take off the greateſt part of the Exciſe of Gold and Silver Wyer, for that it was drawn in holes, and little Exciſe paid for it by moſt.

V. The Exciſe of 4 s. 8 d. per Barrell upon Sope, is a gain ſo great to thoſe that can Boyle privately, and ſteal it, that 'tis worth the coſt to erect privat boyling Pans wherby they will be more in uſe daily, and the Exciſe be no conſiderable advantage to the State, though a deſtruction to ſome that have faithfully ſerved them; and thus it appeared in the Caſe of the Refiners of Gold and Silver, that two Thirds of the Exciſe of Gold and Silver Wyer being taken off, there would be more money advanced by it to the State then was before.

VI. That ſince the Exciſe of Sope was raiſed from 3 s. per Barrel unto 4 s. 8 d. the Revenue of it hath bin leſs then it was before; for now men will run more hazard to ſteal it, and now the Trade of thoſe whoſe boyling is moſt viſible is decayed; and if this continue, will come to nothing.

VII. Sope is moſt neceſſary for all ſorts of people next to Victuals, and muſt be uſed by the pooreſt people; and it hath been thought Juſtice and Policy to lay the burden of Exciſe upon ſuch Commodities as the poor are leaſt neceſſitated to uſe, and not a double burthen upon the moſt neceſſary Commodities.

And though we deſire to preſerve the Trade of the Common-wealth and our ſelves, yet we deſire not to diminiſh the Revenue of the Commonwealth in the Exciſe, and therefore we humbly propoſe,

That 12d. per pound may be impoſed upon all the imported materials, whereof Sope is made; whereby all that buy the materials, ſhall equally bear the burden, and thoſe whoſe names are hereunto ſubſcribed wil ingage, that in caſe they or ſome of them, may be intruſted to collect the Exciſe of thoſe imported materials, and have ſuch allowance per pound therefore, as the Commiſſioners for Exciſe confeſs by their Certificate it coſts them, then they will advance the Revenue of that Exciſe of the materials, to a value equal to what hath bin advanced theſe two laſt years from the Exciſe, both of Sope & the materials of it.

Yet they begg not the Office, but humbly leave it to the wiſdome of the Commiſſioners intruſted therein, to imploy ſuch Officers as they think fit to Collect it, onely they propoſe ſo to ingage to ſecure the Parliament, that they ſhall ſuffer no prejudice in their Revenue, by condeſcending to their juſt deſires in taking off the Exciſe of Sope, which they humbly crave may be ſpeedily done for the Reaſons offered.