PROPOSALS Humbly offered to the Consideration of The Honourable House of Commons, For laying a POLL-TAX On all Horses, Mares, Geldings, etc. for one Year; And a POUNDAGE-TAX On all Horses, Mares, Geldings, etc. that shall be Bought or Sold in England.  
ALSO An Annual Imposition or Duty ON ALL WEIGHTS and MEASURES whatsoever; As likewise On all Shopkeepers and Tradesmen.   


PROPOSALS Humbly offerded to the Consideration of the Honourable HOUSE of COMMONS for laying a Poll-Tax on all Horses, Mares, Geldings, etc. for one Year; and a Poundage-Tax on all Horses, Mares, Geldings, etc. that shall be bought or sold in England: Also an Annual Imposition or Duty on all Weights and Measures whatsoever; as likewise on all Shopkeepers and Tradesmen.  
I. THAT there may be a Tax or Duty, by way of Poll, laid on all Horses, Mares, Geldings, etc. that are upwards of five Years old; and valued to be worth five pounds.  
II. That all Noblemen, Gentlemen and others, who keep Horses, etc. either for the Coach, Saddle, Wagon, Cart, Dray, Blow, or any other use whatsoever, shall be obliged to cause the same to be given an account of, to the proper Persons appointed for that purpose, upon the penalty of forfeiting to His Majesty, with encouragement to the Informer.  
III. That all Noblemen, Gentlemen and others, may, for each pare of Coach-Horses etc. they have, pay as a Tax to His Majesty, the sum of eight shillings, (provided such Nobleman, Gentleman, or other Person, does not keep above eight Coach Horses, etc.) which said sum may be collected and paid at two several payments, (or otherwise) viz.  
IV. That all Noblemen, Gentlemen and others, who keep Horses, etc. for the Saddle, may, for each Horse, etc. he or they so keep, pay as a Tax to His Majesty, the sum of four shillings, which said sum shall be collected and paid as aforesaid, provided each Horse, etc. is valued to be worth five pounds.  
V. That all Horses, etc. employed in Wagons, all Pack Horses, &c, all Stage or Hackney Coach Horses, etc. Blow, Cart, Dray Horses, etc. and all Oxen employed at Blow, Cart, etc. (where Horses are commonly made use of) shall pay to His Majesty, for each Horse, etc. (or Oxen) so employed, or any other way made use of, the sum of four shillings per Horse, etc. (or Oxen) to be paid as aforesaid, provided the said Horses, etc. are valued to be worth five pounds each.  
VI That no Nobleman, Gentleman or others, shall be obliged to pay for any young Horse, etc. he or they bred out of their own stock, provided the same has not been made use of, or kept in the Stable three Months, except the same be above five Years old.  
VII. That no Nobleman, Gentleman, or other Person whatsoever, shall be obliged to pay for more than eight Horses, etc. how many soever they, or either of them have; which said Horses, etc. shall be Assessed as aforesaid.  
Object. The Noblemen and Gentlemen may allege, this Poll Tax will be paid mostly by them and the Country People, by reason, most of the indifferent People, (and some great Traders) as well as the more ordinary sort of Traders of London and other Cities, have not such occasion for Horses, and therefore consequently will be excluded the said Tax.  
Answ. There are many Traders in London, as well as other Cities in England, who keep Horses, etc. and will come into the said Tax; but if they were all excluded this, there are other ways enough to Tax the Traders of London, etc. (tberes being no Tax to be laid but what the Trading People must be a considerable part of it) when the Country Gentlemen and Farmers may be excluded wholly: And this will plainly appear by the following Part on Weights and Measures, etc. (which will overbalance the inequality of the foregoing Proposals) That being wholly on the Trading People, and proposed to be continued Annually, which in proportion to the abilities of the Gentlemen, etc. and the Trading People of England, will be heavier on the latter, than it will be on the former.  
VIII. It is further Proposed to this Honourable House. That there may be a Poundage Tax laid on all Horses, &c, that shall be bough or sold in the Kingdom of England, etc. from and after the Day of viz.  
IX. That all and every Horse or Horses, etc. which shall be bought or sold in any Market or Fair in England, etc. shall be registered by the Town Clerk, or some other Person appointed for that purpose, with the Names and places of abode of the buyer and seller: The buyer paying six pence per pound for each Horse, etc. he shall so buy; and he that neglects so to do shall forfeit to His Majesty, with encouragement to the Informer.  
X. That all, or any Person or Persons, who shall buy any Horse or Horses, etc. of a private Person, or not in any Fair or Market, shall be obliged to pay the Poundage, and cause the same to be Registered in seven Days after; and declare (upon Oath, if required) the full price the said Horse or Horses, etc. cost; and upon default to forfeit to His Majesty, with encouragement to the Informer.  
XI. That any Horse, etc. which shall be transported out of England, and not the Dominions thereunto belonging, (except for His Majesty's Service) shall pay to His Majesty the sum of and upon default hereof to forfeit to His Majesty, with encouragement to the Informer.  
There can be no greater Objections made against this than the foregoing Proposals, especially, since it is not every Man's occasion to buy a Horse, etc. tho' he keeps some; and the Poundage not being above two and an half per Cent. which is but little, may be easily paid; and besides, I believe any Man who is about to buy a Horse, etc. that does not think it worth five Shillings more to him than what he is to give for it, will hardly venture to buy it.  
XII. It is further Proposed to This Honourable House, That there may be an Imposition or Duty laid on all sorts of Weights whatsoever, wherewith any kind of Thing (be it what it will) is bought onsold by: And also, That there be an Imposition or Duty laid on all sorts and sizes of Measures whatsoever, either liquid or otherwise, or in which Liquors are usually kept, or bought and sold by.  
XIII. That all Weights and Measures, as hereafter mentioned, or comprehended, be obliged to have a Seal, without which they shall not be Lawful; and all Persons whatsoever, shall be obliged to give an account of all and every the several and particular Weights (from a Grain and upwards, as far as Weights are made use of, either by Retail or Wholesale) wherewith they buy or sell by: And also, an account of all and every the several and particular Measures, of what Sorts, or by what Names the same may be known or distinguished by (whether Wine, or Winchester Measures, etc. from an half quartern and upwards, as far as the same are made use of, either by Retail or Wholesale) to proper Persons appointed for that purpose, at which time they shall pay their Money, and have all such Weights and Measures Sealed, which shall be Booked down in every particular by the said Officer or Officers aforementioned, in order to have the same Registered in the proper Office for that purpose.  
XIV. That all Persons whatsoever, who shall neglect to give an account particularly, of all Weights and Measures as abovementioned, etc. or shall make use of any Weights or Measures that have not a distinct Seal (according as the same shall be appointed) in compliance with the intention of these Proposals, shall forfeit all and every such Weights and Measures he or they so presume to make use of; and likewise to His Majesty, with encouragement to the Informer.  
XV. That all Weights made use of by Goldsmiths, or any other Persons who make use of the same sort of Weights, shall pay to His Majesty, for all and every Weight under an Ounce, the sum of one penny each; and for all and every Weight heavier than an Ounce, the sum of two pence.  
XVI. That all other Weights not being the same with Goldsmith's Weights, with which any Person or Persons doth Buy or Sell by, shall pay to His Majesty the sum of one penny, for all and every Weight not exceeding ten Pounds; and for all Weights upwards of ten Pounds the sum of two pence.  
XVII. That all Weights, as above mentioned, which remain in possession of the Maker, shall be Sealed before they are Sold, (which may be done at the Office) each Weight paying according to the Imposition or Duty abovementioned.  
XVIII. That no Retail Trader whatsoever, shall be liable to pay more than eight Shillings per Annum, how many Weights soever he or they have.  
XIX. That no Retail Trader whatsoever, who makes use of any Weights to Buy or Sell by, shall pay less than four Shillings per Annum.  
XX. That all sorts of Measures, either Liquid or otherwise, shall pay according to their proportion, the following Imposition or Duty to His Majesty, in the same manner and form as is to be observed in the foregoing Imposition or Duty on Weights.  
XXI. That all sorts of Measures, either Liquid or otherwise; and likewise, either Wine or Winchester Measures, etc. not exceeding the Gallon, shall pay to His Majesty, for each Measure, the sum of one penny.  
XXII. That all Measures, either Liquid or otherwise; and likewise, either Wine or Winchester Measures, etc. with which any Thing whatsoever is Bought or Sold by, (according as the same are made use of) whether they are of Earth, Wood, or Metal, etc. and by what Name soever the same are called, as Peck, Bushel, Runlet, Kilderkin, Firkin, Barrel, Hogshead, Butt, Pipe, etc. or what use soever the same are put to, as Beer, Ale, Mum, Cider, Brandy, Strong Waters, or any sort of Wine, or other Liquors whatsoever, shall pay to His Majesty (each particular here mentioned, or to be understood) the sum of three pence.  
XXIII. That all Casks not being sizeable, (and which are made use of in a wholesale Trade) as Casks for Tobacco, Sugar, Currant, foreign Tallow, Soap, Soap-ashes, etc. or any other foreign or domestic Goods, which are sold by wholesale and Casked up, shall be obliged to pay the sum of three pence per Cask, for all Casks so made use of, upon the penalty of forfeiting to His Majesty, with encouragement to the Informer.  
XXIV. That no Person or Persons whatsoever shall be exempted this Tax, except such as receive Alms of the Parish, or those who cry any thing about the Streets, who shall have a Certificate from the Church Wardens of the Parish they live in, in order to have their Weights and Measures Sealed without paying the Tax.  
XXV. That all large Casks which pay the Tax, and by which the wholesale Trader dealeth, shall be paid by the Person or Persons who have them in possession.  
XXVI. That all Persons who make use of any Measures for length, as Yards, els, etc. (and by which they buy or sell) shall be obliged to make use of no other Measures than such as hath paid the Tax and been Sealed; and upon default, to forfeit to His Majesty, with encouragement to the Informer.  
XXVII. That all Measures for length, as Yards, els, etc. shall pay to His Majesty (for each Measure mentioned, or to be understood) the sum of three pence.  
XXVIII. That no Retail Traders whatsoever, shall be liable to pay more than eight Shillings per Annum how many Measures soever he or they have.  
XXIX. That no Retail Trader whatsoever, who maketh use of Measures to buy or sell by, shall pay less than four Shillings per Annum.  
XXX. That all Wholesale Traders, who make use of more Weights and Measures than will amount to eight Shillings per Annum (according to the foregoing Assessment) shall pay for the same proportionably to the number he or they have, except such Weights and Measures amount to above sixteen Shillings.  
XXXI. That no Traders whatsoever shall pay more than sixteen Shillings per Annum, although they have ever so many Weights and Measures, except such Traders shall have occasion for new Measures, Casks or Weights; and in such case, all new Measures, Casks or Weights, shall pay the full Duty or Imposition, according to these Proposals.  
XXXII. That there may be a certain limitation of Time for all Persons to give an account of their Weights and Measures; and that after such Time, all Weights and Measures whatsoever, which are bought new, shall pay the full Duty (over and above what any Person or Persons may have paid for the Annual Imposition) according to the size of such Weights and Measures; and whoever neglects to give an account in time, as aforesaid, (or makes use of any Weights or Measures unsealed, after the expiration of the said time) shall forfeit to His Majesty, with Encouragement to the Informer.  
XXXII. That all Tradesmen, who are Shopkeepers, or others, who Buy and Sell either by wholesale or retail; or keep Warehouses, and have no occasion to make use of either Weights or Measures, shall pay to His Majesty the Sum of four Shillings per Annum, so long as the Imposition on Weights and Measures may be thought fit to be continued.  
XXXIII. That all Weights and Measures whatsoever (which are not here mentioned) provided the same are in any manner made use of in Buying and Selling (of what sort soever they be) shall be included in this Proposal; and whoever endeavours to conceal or defraud His Majesty of all or any part of the Imposition or Duty on Weights and Measures, or any other part of the foregoing Proposals, shall forfeit to His Majesty, with encouragement to the Informer.  
XXXIV. That all Housekeepers shall be obliged to give an account what their Lodgers are (if they have any) in order that they may pay according to their several Assessments; and he that neglects so to do, shall forfeit to His Majesty, with encouragement to the Informer.   

REASONS Humbly offered for the Imposition or Duty, etc. to be accepted by this Honourable House.  
1st, THE Wholesale Trader cannot think himself much prejudiced by this Tax, by reason of his great Dealings and the small Imposition or Duty proposed; which, in proportion, is so inconsiderable, that it will not be worth any particular Person's notice: For there is not one wholesale Trader in ten, that will pay above eight Shillings per Annum (and no one to pay above sixteen) which, according to their Abilities, is very reasonable.  
2dly, The Retailers, who generally return less Money than the wholesale Men, are more moderately Assessed, by reason there are hardly any who make use of Measures exceeding the Gallon, or Weights exceeding the ten Pounder; whereby their part will be so small, that no particular Person will feel it. Yet Measures, as likewise Weights, being so generally made use of, will bring a large Sum of Money into the Treasury. So that the generality of Retailers, who make use of Weights or Measures, will not pay (by moderate Computation) above four Shillings per Annum, according to the quantity of Weights and Measures they have occasion to make use of.  
3dly, The several Proposals aformentioned cannot raise any sort of Goods or Commodity whatsoever in the least, by reason no particular Trade is Taxed; (but that the same is laid on all sorts whatsoever) and the Imposition or Duty is so small, that there can be no pretence for it.  
4thly, The Imposition upon Shopkeepers, etc. who do not make use of Weights and Measures, is likewise so small, that the Shopkeepers aforesaid, etc. certainly cannot find fault with it, since they pay as little as any other Tradesmen whatsoever; and are commonly as well able to pay as much.  
5thly, The several particulars mentioned in these Proposals (if thought fit to be accepted by this Honourable House) may all of them be Collected by the same Officers all over England. For,  
6thly, The Poll-Tax on Horses, etc. (as proposed) may be Collected by Officers appointed in every particular Parish throughout the Kingdom.  
7thly, The same Officers may readily Dispatch and Seal all Weights and Measures, and take a particular and exact Account thereof, and for whom; which said Account shall be sent up (or a Copy) to some proper Person or Persons appointed for that purpose, to whom they shall send the Money by them received likewise, which may be forthwith Registered at an Office, etc.  
8thly, These Officers to be Housekeepers, or otherwise Residents in the Parish where they gather and collect the several Taxes as above proposed; or the same Officers may Collect for several Parishes, as is requisite or necessary.  
9thly, The same Persons being Residents may attend all Fairs and Markets, who may likewise Register and give an Account of all Horses, etc. Bought and Sold, as the same shall occur.  
10thly, 'Tis humbly supposed the foregoing Proposals will (if worthy Acceptance) bring into His Majesty's Treasury the first Year, by Computation, at least two hundred and fifty thousand Pounds; and two hundred thousand Pounds per Annum so long as the same may be continued. There can be no great certainty how much more Money this Tax will raise (but the number of Tradesmen who will be obliged to pay to it, are so great, that it may be supposed, a far larger Sum will be brought into His Majesty's Exchequer) by reason the Majority of the People of England will pay something. But how many there are to pay, or how much each Person will be Assessed, must, at present, remain uncertain, by reason there have not been Precedents in this nature to give a true Information.  
So that after Your Honours have, in Your great Wisdom, maturely considered the foregoing Proposals in their several and particular Circumstances, I hope, Your Honours will pass a favourable construction on the endeavours of Your Proposer, (who entirely aims at the Service of His Majesty and His Kingdom, by offering that, which Your Honours, in Your great Wisdom, I hope, will Judge serviceable to the Nation at this juncture; and not burdensome to the Subjects thereunto belonging) and according to the Merits of his Service, he humbly begs You will grant him the encouragement he may deserve, etc.   
John Smith.