To the HONOURABLE, The Knights, Citizens, and Burgesses, IN PARLIAMENT Assembled.  
Propositions for Changing the Excise, now laid upon Coffee, Chacholet, and Tea, into an Imposition upon those Commodities at their Importation.  
IN the eight Year of King Charles the Second, there was Granted an Excise upon Coffee, Chacholet and Tea; to continue during the King's Life.  
And in the same Year was Granted the like Tax to the KING, His Heirs and Successors.— upon  Both Revenues together makes Coffee, 4d. per Gallon. Coffee, 8ds. Chacolet, 8ds. per Gallon. Chacolet, 16d. Tea, 8ds. per Gallon. Tea, 16d.  
THese Commodities being then but Newly brought into Use in our Nation, the Parliament laid the Tax not upon the Commodities, but upon the Liquors made from those Commodities.  
When this came to be put in Practice, the Inconveniences appeared: Diligent and Exact Gageing were found to be Impracticable.  
The places were so many, and the Quantities of Liquors in most places so small, that the Revenue was scarce worth the charge of constant Attendances, and keeping true Accounts.  
So that no way was left, but making Compositions, whereby either the KING was wronged, or the Subjects grieved, and all along many of the Retailers hath been forced to leave off their Trades (being overrated.)  

It is humbly Proposed, that this Excise be Changed into a new Impost.  
Let the Impost be these:  
UPon a Pound of Coffee, Ten Pence; upon a Pound of Tea, Five Shillings; upon a Pound of Chacolet, One Shilling Six Pence; upon a Pound of Cocao-Nut, One Shilling.  
A Pound of Coffee will make Four Gallons of Liquor; which by the Statutes of Excise, must pay Two Shillings Eight Pence; the Impost is but Ten Pence per Pound weight.  
A Pound of Tea will make Sixteen Gallons of Liquor; which at Sixteen Pence per Gallon Excise, is One Pound One Shilling Four Pence; the Impost to be Five Shillings.  
A Pound of Chacholet makes Four Gallons of Liquor; which at Sixteen Pence per Gallon, for the Excise, is Five Shillings Four Pence; the Impost to be One Shilling Six Pence.  
A Pound of Cocao-Nut makes near Two Pound of Chacholet, and the Impost upon the Nut, is to be One Shilling per Pound weight.   

By thus Changing the Excise into an Impost:  
1. The Charge of managment will be saved, being Collected by the Officers of the Customhouse, as the small Imposts upon the same Commodities now is.  
2. The KING cannot be wronged, nor the Retailers: For no Man can Pay for more or less than what he really makes use of.  
3. The Revenue to the KING will be greater, tho' the Impost be less than the Excise: (this arises from the Charge, Difficulty, and Inequality of managing of the Excise.)  

The Retailers will have sufficient Gain as appears by the following Computation.  
1. One Ounce of Coffee-powder makes one Quart of Liquor, four Ounces makes one Gallon, and one Pound weight makes four Gallons, which by the Statute ought to Pay two Shillings Eight Pence; for which is proposed but Ten Pence.  
2. Admit Coffee-powder to be worth Two Shillings Six Pence per Pound weight (which is the top-Price) the adding Ten Pence per Pound, makes Three Shillings Four Pence, to the Retailer.  
3. For one Quarter of a Pint is paid one Penny; to one Quart is Eight Dishes, which is Eight Pence; and one Gallon is Thirty two Dishes, which is Two Shillings Eight Pence.  
4. By which it appears that one Pound of Coffee at Three Shillings Four Pence, makes four Gallons of Liquor, which amounts to Ten Shillings Eight Pence.  
5. Therefore the Retailer hath no Reason to complain; for that the profit out of every Pound of Coffee by him used, is clear Seven Shillings Four Pence; and in Chacolet and Tea, the same proportion, or rather more.    

By these Proportions the Advantage of the Revenue will be these:  
1. The Consumption of Coffee is 100 Tun per Ann. which at Ten Pence per Pound, Amounts to— 8333 06 08. 2. Ten per Ann. 27000 Pound weight, at Five Shilling per P●und, is— 6750 00 00. 3. Chacholet, 6000 at One Shilling, Six Pence per Pound weight, is— 450 00 00. 4. Cocao-Nut, 300 Hundred weight at One Shilling per Pound wei●ht, is— 1500 00 00.  17033 06 08.