THE Duty will be near a Fifth part of the Value , which , with humble Submission , is Conceived will be more then the Commodity will now bear ; for altho we have had Exportation for it many years , yet still there is enough to suyply our selves at Home as well as our Neigbours Abroad , at very reasonable Rates , and at this time Forreign Demands will not allow our Merchants here to give above Five pence half penny per Pound , and the advanceing One peny per Pound will put a stop to its going Abroad ; and if so , our Consumption at Home will not take it off our hands ; and if Tanners cannot advance it in the Leather , then it must be abated in the Raw Hides and Sknis , and to abate the Fifth part of the value 't will greatly discourage the Breeding and Feeding of Cattle , and consequently Lower the value of Lands and price of Barke .

Obj. If it be Objected , That the Merchants shall draw back the Duty then 't will Encourage the price ?

Answer . True it is , it will be likely to advance the price , but yet it is humbly conceived , that will not advance Leather to be capable to pay so great a Duty ; for such is the disuse of Leather now in England ( to what is has been ) notwithstanding the Exportation of it , yet there are such stores Lying upon the Peoples hands , that they now Sell for a Third Peny less then formerly , and the rather , because we have great quantities of Russia and Turky Leather imported ( of which there is little notice taken ) that is now become a great wear in Shoes and several other Uses , together with Cloth and Sheep skins , which greatly lessens the Consumption of our Tann'd Leather , and that together with the Poverty of the People , will in all probability Stop the Rise of Leather ; And if so , then it must fall upon the Raw-Hides and Skins , as asserted , And if the Marchant hath not Liberty to draw back his Duty , then we are certain not to raise it in the Leather ; And that the Shoe-maker knows very well : For in their Reasons which they give your Honours , they say , If a new Duty be laid , do but make the Exporter pay , and we have no more to say to the Bill , because they know this Duty upon the Marchant , will in efect stop its going Abroad , and then there will be such great Quantities at Home , that it cannot be raised upon them here .

2d . This Duty will advance Shoes to Six Pence a pair ; for Trades-Men generally reckon , that Twenty Shillings worth of Leather will not make above eight pair of Mens Shoes , which will cost the Shoe-maker Fourteen pence a Pair making , so the prime cost is one Pound Nine Shillings and four Pence ; and at four Shillings a pair the Shoe-maker has but Two Shillings and eight pence in every Two and Thirty Shillings , to pay Rent , and provide for himself and Family , and pay Servants Wages , together with the King's Taxes and parish Duties .

Object . If it be Objected , that a pair of Mens Shoes will not weigh above Two pounds and a half , or there abouts , how can it then advance Six pence a pair ?

Answ . To this it is Answered , That Leather Rough in the Market , weighs near as much more as when it is Dressed by the Currier , and made up in Shoes ; Besides , the Shoemaker loses an eight part by Cutting and paring the Leather off in the Workmanship ; which being duly Considered , it will amount to as much in every pair of Shoes as before asserted ; And if so , then it will be more burthensome then a poll-Tax , beside the great discouragement to Trade .

3d . Leather is Rated in the stock this present Sessions of Parliament , at Four and Twenty Shillings for every Hundreds pound worth , and it seems hard to lay a second Duty upon the said Commodity in one and the same Year .

4th . This will Ruine many thousand Families in England ; for many Tanners with One hundred and Fifty , or Two hundred pounds Stock , do make shift very Comfortably to Trade and maintain their Families ; But if this Duty pass , a Fifth part of their Stocks becomes immediatly the Kings ; Besides , the Tanner must be obliged to sell his Leather to lay in his Store of Bark for the year ensuing , and will not have an Opportunity to furnish himself with Raw Hides till the Slaughter comes in , and before the poor Artificer can come to help himself , that stock upon which he Treaded and lived is eat up and gone . For suppose it should be granted , That at length Tann'd Leather should advance to pay this Duty ( although very unlikely ) yet the Ruine of the poor Artificer is certain before this can be accomplished ; for there are many Leather-Sellers , and other dealing in Leather , that have great Quantities now lying upon their hands , and this being Bought of the Tanner before the Act takes place , payes no Duty , it is sold to the Worker , and converter into made Wares , and by that means these great Retailers of Leather will out do the Tanner , that must pay for his present stock when rateable , and the other , that is not at one peny Charge in the Manufactures , shall go free , and thereby will keep down the Market , by supplying Artificers in their Shops , and get more then the Tanners that manufacture the Commodity .

5th . There will be so many perplexing difficulties that will attend the Collecting of it , that the King will not receive above one halfe of what the Duty comes to ; And although all Leather be brought to publick Markets , yet the Impractibility of it is such , notwithstanding there is a Law in the First Year of King James the First , That no Person or Persons shall put , or cause to be put to Sale , any kind of Red Tann'd Leather , but in open Fair or Market , upon the Forfeiture of six Shillings and eight Pence for every Hide or Piece of Leather so sold or departed with ; Yet nevertheless , two Thirds of the Leather Tann'd in England will be sold out of publick Fair or Market , and more now then ever herefore has been , since an Act made in the First Year of Ther present Majesties , for Explaining an Act made in the First of King James the First , Chapter the 22d . which gives Liberty , That it shall and may be Lawful to and for all Leather-Sellers , Curriers ; Shoemakers , and others dealing in Leather , freely to buy all sorts of Red Tann'd Leather ; and having so bought the same , to sell it again to any person or persons whatsoever , in their publick and open Shops .

〈…〉 of Buying in Tanners Yards cannot be detected ; for if they buy but a few in the publick Market sealed , 〈…〉 sure to keep that piece by them that has the Seale on ; and when that which is Irregular bought is cut in pieces , and mingled among 〈…〉 which is usually done ) it will be impossible to discern the difference between that bought in the Market , and that bought 〈…〉 And if the Leather-Seller did not hope to play his Game that way , 't is believed he would not be so willing to have this Duty pass , 〈…〉 the Law in King James the First , expresly says , That no person whatsoever , shall or may Buy , Sell , Bargaine , Bespeak to Take , 〈…〉 to have , Exchange or put away any Tann'd Leather , not wrought and converted into made Wares , upon Forfeiture of their Leather bought , Exchanged or put away , or the just Value thereof .