Reasons and grounds for the necessity, equality, and expediency of an Excise, to be granted upon the particulars contained herein.  
I. WE would consider the necessity of raising this Army for defence of our Religion and Liberties, and of contributing to the subsistence of our Army in Ireland.  
II. The money granted by the Loan and taxed, as also the moneys sent from England being exhausted by the levy moneys for foot and horse, and other provision known to some of the counsel of Edinburgh, and may be seen in the particulars to any that shall desire to have satisfaction therein, enforces a necessity of this kingdom, for contributing to the maintenance of the Army; if the kingdom of England by their extreme present straits, shall be disabled to provide timously and competently for them according to the treaty.  
III. That in all other kingdoms necessitate to maintain armies; the way of Excise after the experience of all other ways, is judged and practised as the most equal, indifferent, solid and just way.  
IV. That the Parliament in this kingdom, in the year 1640. and the Convention of Estates in July last, being of the same judgement, with the consent of all the burrows of Scotland, gave power to the Committees of Estate, for the maintenance of the Armies, to lay on Excises upon all vivers, and all other commodities.  
V. That the Estates now convened again( knowing from the several Shires and Burghs of the kingdom, that a new loan or taxed upon the same cropped, would be extreme heavy to all men, as well to Burgh as Land, and in special to the Commons of Edinburgh; who are( to the regrate of the Committee of Estates) overburdened with the reking out of the Regiment appointed to go out of Edinburgh) did conceive that an Excise would be far more welcome to them because it much easeth the frugal doth little touch the poor, and lieth most upon the rich and idle spenders superfluously upon their backs and bellies, and so favoureth virtue, and punisheth 'vice.  
VI. That the information spread, will appear to be most false by the Roll after following; whereby all bre●d, meal, fishes, all native Commodities necessary for the back or belly are free, except ale and flesh: and that all wrought commodities of the crafts at home are free, and all wrought commodities; as gloves, saddles, chairs, iron work, &c. imported from abroad to the ruin of the crafts and manifactories at home are to be Excised, which joined with their freedom from the burden of a new Loan, otherways absolutely necessary, and offered by themselves, will be a far greater benefit to the Commons and Crafts, and to every person. And which at the time of the last Parliament they would have bought at a dearer rate, then paying one year a placke for a pint of ale.  
VII. That seeing God every year in his providence, by scarcity and dearth of the victual, may, and often doth raise the prices of drink and flesh; and seeing the Lords of council and Session, may, and often have altered the prices, and the Magistrates of Burghs every year almost doth the same: yea, oftentimes the Ostlers and Taverners at their own hand, without any warrant from authority, or tumult of the people, doth lay on greater Excises: It is a strange ●hing to people to grudge at the laying on the same allanerly during one year for the maintenance of the Cause of God, who in his justice for this grudge, may by dearth lay it on for many yeares, or by the perishing of our Armies, and delivering us and our liberties into the hands of our adversaries, may make us slaves thereunto, and to worse tyrannies both over our souls and bodies.  
VIII. That this Excise cometh not off the Merchants and sellers, but off the buyers and spenders: That the foreign Commodities Excised being superfluous, comes off the rich, and not off the poor: That experience sheweth both, that the importers thereof have at their own hand doubled this Excise, and that notwithstanding thereof, the trade of these superfluities daily increased to the ruin of the substance of the kingdom: That the fewer superfluities be imported, it is the better for the Commons, and the rest of the kingdom; and the highnesse of their Rate, is many times the mother of frugality: That the exporting of all Commodities, except coal and salt,( which makes them stay and sell the cheaper at home) is free of Excise; and that for ale and flesh, and other Commodities Excised, wherein the Commons may seem to have any common burden with the rest, it is evident by the Roll, that all in country, or in city, pays alike according to the measure of their spending, and that the Nobleman and Gentleman, pays as much for the drink which he breweth of his ow●e malt, in his own house, for his own private families use, as is paid in the Taverns: And such like for his own kyne, and sheep, as is paid in the Markets, that the burden may bee every way equal, and lye rather upon the rich then upon the poor.  
IX. That the strictest course that can be advised, will bee resolved upon, for the lifting of it up as exactly in every landward Parish, as in the Burghs; and that in such a way, as may be most beneficial unto the public, without being consumed by the charges of Subcollectours: and whatsoever money is gotten thereby, is resolved to be no ways sent out of the kingdom, or applied to any private use, but to provide within the country all manner of provisions to be sent unto the Army; and for that end, and during the time of extreme necessity allanerly.  
X. That whereas some may fear the dangerousness of the preparative, and apprehended that it will never be removed: They would consider the like objection may be made against the taxed or loan, giving in of silver works, and all manner of contributions, and that as the Parliament and Convention gave onely warrant to lay it on for the maintenance of the Army, so they cannot bee presumed to be so disposed, as to desire the continuance of such a burden upon themselves on whom none can impose it or continue it, but themselves; and whether now it bee done or not, if any subsequent Parliament be presumed to be so disposed, the Objectours knows as well that they may legally do it, as they know that none of the Estates now living and guiding the kingdom, who have so hearty ventured their lives and fortunes to preserve the liberties of the kingdom from slavery would ever condescend to it.  
XI. We would seriously ponder that by our Covenant first and last we have sworn unto God to spend our lives and estates in this Cause of Religion, to preserve the Liberties of the Kirk and kingdom, which mainly consists in the maintenance of the authority and dignity of the supreme Judicatories thereof, and to promove by all lawful means all such public resolutions as by them should be found to conduce to so good a cause, and not to suffer ourselves to be divided or withdrawn therefrom, or to cast in any let or impediment to hinder the same, especially seeing the impeders of a public resolution of the Convention, which shall be taken with the consent of all the rest of the kingdom, doth know what perjury before God, shane before the world, breach of treaty to our brethren, destruction to ourselves, advantage to the adversaries, and ruin to the cause it would be, if we should suffer this army now on foot to dis-band or perish( which God forbid) for want of maintenance: As also how impossible it is for the public faith, without a public purse and stock of credit, to find provision for them, yet do both stop this common way taken by all other Nations in the like cases, and thought upon onely here for the present necessity, and shows no other clear way for their subsistence.   

Here followeth the Roll of the particulars conceived least burdensome to bear Excise, but wherein there is nothing as yet determined.  
  l. s. d. FOr every pint of ale and small bear sold, to be paid by the Brewer or maker thereof, and to be allowed to him in the price thereof, or which any Housekeeper breweth for his own spending, to be paid by every such House-keeper— 00 00 0●… bear or ale exported for provision of Ships is to pay no Ex●ise.       For foreign imported beer every pint, 00 01 0●… For every pint of strong beer to be paid sicklike by the Brewer or House-keeper, 00 00 0●… For every pint of French wine already imported, or to be imported, to be paid by the first buyer thereof from the merchant or importer, whether for sale or for private use, and so after that rate for a greater or lesser quantity, 00 02 0●… Sicklike for every pint of Spanish wine, 00 04 00 Which prices so to be paid by the retailers of wine shall be ●… owed to them upon the sale thereof in the price.       For every pint of strong water and Aqua vitae made or ●… d within the realm, to be paid by the maker or seller ●… ereof, 00 04 00 For every pound of Tobacco of all sorts, imported or to ●… imported, to be paid by the first buyer thereof from the ●… erchant, 00 06 00 For all manner of Oxen, Bulls, and Kine, to pay for the ●… ece slaughtered, whether for sale or private use, 01 00 00 Sicklike for all Stirkes slaughtered of two yeares old and ●… neath, 00 10 00 For swine, sheep, calf, and goats the piece, 00 06 00 For all lambs and kids the piece, 00 03 00 For every ell of silk stuff of any kind from five marks ●… ten, 00 08 00 For every ell of stuff above ten marks, 00 13 04 For every ell of plush or panvelvet, 01 04 00 For every ell of satin plain or wrought, 00 18 00 For silver and gold lace or perline the Scottish ounce, 00 13 04 For every ell of cloth of gold or silver, 03 00 00 For every beaver hat, 01 10 00 For every half beaver, 00 18 00 For every pair of silk stockings, 00 18 00 For every ell of broad cloth of five or six quarters ●… redth imported, not exceeding seven pound the ell, 00 06 00 And for the ell of cloth imported exceeding the same, 00 12 00 For the ell of narrow cloth, serges, and other wisset or ●… air stuffs imported, 00 03 00 For the ell of freezes and baises of all sorts imported, 00 02 00 For all imported cambricke, lawn, or holland cloth, for the ●… alue of every twenty shillings, 00 01 00 All imported perline of thread or silk betwixt three and six pound for the ell, 00 12 ●… For the ell betwixt six and twelve pound, and so forth proportionably, 01 04 ●… For coal exported of twelve pound value. 00 06 ●… For salt exported of twelve pound value, 00 03 ●… All kind of made work brought home to pay for every twelve pound value, 00 15 ●…  
And all manner of work made within the kingdom to be free of all kind of excise.  
And this to endure onely so long as the necessity of the army shall require, and at farthest but for this present year 1644. and that the prices of all vivers and others be regulate according to the laws of the country.  
That what wines shal not be gotten sold by the merchant before the first of August, shall thereafter be free of excise.