REASONS humbly offered in the behalf of Scotland, concerning the exceeding great Disproportions betwixt the Assessments of that Nation at 6000 l. per mensem, and the Assessment of England at 35000 l. Monthly.  
FIrst, In the year 1653. when the present Parliament was interrupted, the Assessment of Scotland was 10000 l. per mensem, and the Assessment of England 120000 l. Monthly; which was but the Thirteenth part in proportion with England then. And many Honourable Members of this Parliament may very well remember how convincingly and clearly the Scots Deputies in several Conferences instructed a vast disproportion, even then betwixt Scotland and England's Assessments.  
Secondly, The then Protector and his Council without hearing that Nation, or any from them, were pleased to continue Scotland at 10000 l. Monthly still, when England was reduced to 60000 l. per mensem. And now when England is brought to 35000 l. per mensem, Scotland stands at 6000 l. Monthly. A burden impossible for that poor Nation to bear!  
Thirdly, When Scotland was in a distinct condition under the Charges of all their Forces and Armies; and when they were brought to their greatest straits in raising money, the Assessment of that Nation never exceeded 9000 l. Monthly, at most, and that neither levied in a constant way, nor the Country looked on as in a condition able to bear it, even in their most flourishing condition and greatest commerce.  
Fourthly, Scotland's long continued burden at 10000 l. and the exceeding great decay of Trade there (except the importing Foreign Commodities, and the exporting Money, which impoverisheth it) together with the taking away that constant benefit the Nation ever enjoyed, by exporting their staple Commodities which always brought in Money, hath so drained that Country of their Moneys, that it is well known, though the lives and fortunes of Men worth 1000 l. per annum, stood engaged, they could not at this day procure 1000 l. of ready Money to borrow any where there. And although some pay be coming in now and then to the Army from England, yet such is the frugality and sobriety of the Officers, and many of the Soldiers, that it is well known they return more Money back to England, than what comes in.  
Fifthly, When Scotland's Trading was at the best, all the Customs of the Nation were Farmed seven years for 10000 l. per annum; and it can be made appear, That in Anno 1639 and after, Newcastle alone did pay 45000 l. yearly for their Customs, Bristol above 20000 l. and several Cities in England more than all Scotland. And even now by comparing the Customs of England with Scotland, a vast disproportion will appear.  
Sixthly, If the old estimate or valuation of Yorkshire alone, be compared with the full valuation of all Scotland now, it will appear. That the former is equal to the latter; or, if these who have received the Rents of any forfeit Lands in Scotland lately, and have an Estate in England also, be advised with upon the disproportion, it will appear, That they have paid Twenty pound out of the Hundred in Scotland, when they did not at the same time pay Six pound out of the Hundred pound in England. And to the end it may evidently appear to all men, that Scotland pleads no ease in point of Favor, but merely in point to Justice, That Nation is most willing to pay what Assessment the 100 l. of Rent in England pays for every 100 l Rent they have, albeit their Rents consists in Corn, which always yields little more Money than will pay the Assessment.  
Seventhly, By comparing the present Assessment of several Counties and Cities in England and Scotland together, an undeniable and exceeding great disproportion, will manifestly appear. For instance,  l. s. d.  l. s. d. 

Northumberland County  
Cumberland County  
Westmoreland County  
Durham County   pay all four Monthly but 257 16 09 Roxburghshire worse by far than any of them pays 307 04 09 Huntingdon  311 02 03 The Shire of Aire Mo. 322 10 05 Cheshire 385 00 00 The Shire of Perth 419 17 10 Rutland 136 02 03 Dumfriezshire 226 01 05 Cities in England  l. s. d.  Burroughs in Scotland   Bristol Monthly 85 11 01 in all but 332 02 00 Edinburgh City (no way comparable to Newcastle alone) pays Monthly 334 12 00 Chester 42 15 07 Norwich 93 06 08 Southwark 92 07 03 Newcastle 17 15 10 Exon pays Monthly but 053 13 04 Dundee Monthly 069 18 06 Lichfield 007 00 00 Irwing 009 19 08 Berwick 002 18 00 Haddington 018 00 06  
Thus the Honourable Members of this Parliament may consider and perceive, That i● will by no equal computation or estimate whatsoever, either General or Particular appear, That Scotland is the Twentieth part of England.  
And though it may be said, That Scotland puts England to some Charge in keeping an Army there; it is answered, That so many of the Forces are not kept there singly in relation to Scotland, but chief with an eye to England. good and safety from danger elsewhere: It being offered to be made appear, That a far fewer number are abundantly sufficient to keep that Nation peaceable; and that having equal Justice in Property and other Privileges, there is as little cause to apprehend their stirring as any other part of the Commonwealth; and if it appear otherwise, it is reasonable that they who will not be peaceable, shall bear their particular burden.  
Moreover, it would seem very hard, that becaused Six or seven Regiments are kept in and about London, Westminster, and Hull, therefore these places should be assessest above their due proportions.  
These things being considered, it is humbly conceived, That it being the Rule of this Parliament in other things to put matters in the like condition as they were in at their interruption; at which time Scotland was but the Thirteenth part with England; they will at least so settle the Assessment of that Nation now, until it be made more plainly appear (if it be needful) that they are not the Twentieth part of England, considering that Scotland is really at this day in a worse condition than they were in Anno 1652. or 1653. That so that poor afflicted Nation may see and taste the difference betwixt the Government of a Commonwealth, and of a single Person.  
Having in this Paper formerly given in to several Members of the House, hinted at the vast disproportion betwixt the present Assessment of England and Scotland, and made it clearly appear, That Scotland's proportion of Assessment can upon no account whatsoever be estimate the Twentieth part of England's; and hearing that the Parliament are to Assess Scotland at the Sixth part in proportion with England, it is humbly added, That well near these Twenty years bypast, the Lord hath thought fit to exercise that poor Nation with an intestine and bloody War, wherein the vastations, spoilings, and burn, with an universal Pestilence, made the greater part thereof desolate. During which, the Conscience of their Duty in order to Religion and civil Interests, with the hope of some memorable and lasting advantage to themselves and their posterity, and the daily expectation that one year or two should have finished their troubles, Did encourage them to endure all the miseries which so many Changes did produce; albeit their Bowels were consuming all the while. But now all Estates, Families, Incorporations, and the Body of the Land being irrecoverably spent, and their money exhausted; and there being many hundreds of Families sometimes in good account there, whom no Riot or Intemperance, but the public calamities and burdens merely have redacted to all woeful extremity: And who (if Honour and Tenderness did not restrain them) would willingly abandon all their Interests, and bid farewell to their Native Country, and be content their acquaintance and dwelling places should know them no more. And these and many more, having at this Parliaments return to the Government, confidently presaged, That the bitterness of death was over, and being still in expectation, that the Parliaments Moderation, Justice, and Sense of their Miseries, will make former Promises and Professions good to them; If they shall (after the late Vote in the Grand Committee on the Union, appointing Scotland's proportion the Thirteenth part of England's) meet with such an unimagined disappointment, whilst God is gone out against them in the unseasonableness of the season, and threatening an universal Famine there; most of their Corns that are reaped, being already destroyed, and the remainder given up for lost; what can they say, or to what Airth shall they look.  
But if there be any Bowels, any Sympathy, any Compassions, or if Arguments from Common Justice, the Laws of God and Nature, the Moral Bonds lying on those who rule over men, Examples or Reasons of State, may be admitted to plead for a People, who can say they Agrege not their Calamities beyond the bounds of Ingenuity and Truth. It is hoped from the Justice of this Parliament, That the Assessment to be imposed on that afflicted people, shall be according to a just proportion with England; the which will very much silence their Grievances, and make them undergo the burden with the greater satisfaction, when they find their proportion settled according to a just Rule.