TO lay a Tax of 4 s. per Hundred on all Melted Fat , prepared for the Use and Make of Tallow-Candles and Soap , which will Raise the above said Sum ; when considered , That in England , Wales , and Berwick , by Computation , the number of Houses , ( besides Colleges , Hospitals , and Cottages ) are more then — 1300000.

Then admitting , each House use Two Pound of Tallow Candles per Week ; few using less , but many considerably more , as Taverns , Inns , Ordinaries , and other publick Houses ; as also Houses of Artificers , Manufacturies , &c. ) makes 104 l. of Candles Yearly to each House , which in all , makes Yearly Consumed Hundred Weight of Fat . 1207142

And it may reasonably be supposed , the like quantity may be Yearly Expended in our Merchants Ships , Merchant Strangers , Coasters , Small Craft , Katches , Colliers , Hoys , Barges , Dock-yards , Tallowing of Ships , Vessels , Boats , &c. also at times of publick Rejoicings , great Festivals , and Illuminations 1207142

All which , at 4 s. per Hundred , makes 368000 l. per Ann. besides what Fat is yearly Expended in Make of Soap .

That the said 4 s. per Hundred be laid upon all Foreign Melted Fat , to be paid by the Importer .

This moderate Tax on Melted Fat , cannot be Grievous or Burthensome to either Buyer or Seller , but be easie to the Subject , and readily Collected , by finding the same at the Melters , Tallow-Chandlers , and Soap-Boilers .

Note , That the Scotch , by their cunning , have Enacted , That all Goods , Wares , and Merchandises , of the Growth or Make of the East-Indies , shall be Imported Custom-free .

For which Reason , 't is humbly submitted , if a Duty of 10 l. per Cent. may not be laid upon those Goods when Imported at London , or other Places in England , Wales , and Berwick ; as also the Wares and Merchandises , being the Growth of their own Country , which may bring the Crown above 100000 l. per Ann. and be Perpetual .