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.