THAT every Man , Woman , and Child , pay Four Pence per An.

If there be Eight Millions of People in England , this will amount to One Hundred Thirty Three Thousand , Three Hundred Thirty Three Pounds and a Noble , which is more then the Salt Duty brings at present .

I. Object . A Poll Tax is accounted to lie very hard on Poor People .

Ans. The Salt lies much harder on them , they feeding much on Bacon . There are I believe very few People , who pay less then Eighteen Pence per An. for the Salt they eat , more then they were wont to do before this Duty .

II . Object . If a Groat per An. per Head , afford 133333 l. 6s . 8d . then Four Shillings per Head per An. will consequently afford Sixteen Hundred Thousand Pounds , and at this Rate the Poll-Tax , at Four Shillings per Head would amount thereto .

Ans. In the Poll-Tax , Poor People who receive Alms , and the Children of Day Labourers , &c. are excepted .

III . Object . It can't be expected such as receive Alms of the Parish , &c. should pay the Four Pence per Head .

Ans. The Parish may pay for them , 't will be easier to the Parish to pay Four Pence per Head for their Poor , then to make the Poor pay so dear for their Salt ; indeed the Burden of this lies chiefly on those who maintain the Poor ; such as can't keep themselves are supported by the Parish , and the Parish had better pay a Groat per Head , then a Shilling per Head , which at least they do for the most part , now Salt is so dear .

IV . Object . How can it be ordered so as that every body pay a Groat ?

Answ . By ordering every Parish to give in an Alphabetical List of all its Inhabitants , this being Printed , and exposed to publick View , by posting it up in its respective Parish , and in some Neighbouring Parishes , in the most convenient Places of resort in the said Parishes , 't will easily appear who are Taxed and who are not ; and in Case a Penalty be , That every one who is not Taxed within the Year , pay Treble what he ought to pay , one half to the Informer , the other half to the Queen , but few if any are like to escape Taxing .

As this will ease the Country , so likewise will it at once remedy all the Inconveniencies accompanying the Salt-Duty , and be a great help to Trade in many Respects .

That a Tax on Candles at Two Pence per Pound , may raise half a Million Sterling per An. 't is supposed that in England are killed yearly upwards of Two Millions of Neats , some whereof afford the Tallow-Chandler about Eight or Nine Stone of Tallow , and some about Two Stone ; but supposing that one with another , they afford Four Stone each , altogether will amount to Eight Millions of Stones . The Sheep killed may afford at least one Fourth of what the Neats yield ; for altho a dozen Sheep afford not so much Tallow as one Neat , yet they much exceeding in Number , may afford as above said , altogether about Ten Millions of Stones to the Tallow-Chandler . This at Two Pence per Pound , will amount to near Seven Hundred Thousand Pounds Sterling .

An Expedient proposed how this may be raised without extravagant Charge to the Publick .

That some Towns in each County be appointed whereto every one who makes Candles , shall be obliged First to bring , weigh , and enter his Tallow before he use it , he to be allowed Two Pence per Stone for his trouble of bringing it upwards of Six Miles , and a Penny per Stone for all he brings less then Six Miles . This will eat out about three half Pence per Stone , and not much more , if it be so laid out , as that none be obliged to carry his Tallow above Twelve Miles to be entred .

That Two Pence per Stone Drawback , be allowed to every Tallow-Chandler for Prompt Payment , in Case he pay his Duty at the weighing of his Tallow , so this will bring down the Excise in clear Money to about Twelve-Pence per Stone , which amounts in the whole at this Rate to about Five Hundred Thousand Pounds . Every one being obliged to carry his Tallow to the Place appointed , and there to enter and pay for it , 't will require little or no charge to collect it .

If a Penalty be laid on such as transgress in Non-Entry of what they use , of paying about Fourfold for what they so use for the First Offence , double as much for the Second Offence , and for the Third Offence , to be incapacitated from making and vending Candles , this may in great measure prevent and perhaps remedy all or most Frauds .

I suppose few will grutch giving Two Pence per Pound extraordinary for their Candles , if they thought 't would raise Five Hundred Thousand Pounds per An. to the Publick .

Six Pence per Pound may be laid on Wax-Candles , not because 't is like to raise much Money , but if nothing be laid on that sort of Candles , when Tallow-Candles are about Eight Pence per Pound , People will be apt to use Wax-Candles , unless a Duty be laid on them .

None of these Expedients will wast much Money on Excise Officers , who are the Bane of most Taxes . Indeed about one Eight part that will arise from the Tallow , which is for carrying to and fro , is a Charge to the Country ; Howbeit 't is dilated and expended in the Country , and does not extend any thing near to the Charge expended in Collecting other Excises .