Some Reasons tenderly offered to the Serious Consideration of the Commissioners, for Executing the Poll Act; why such Persons should not be Rated 20 s. as Preachers, or Teachers, who do not receive any Profits, or Salaries for such their Preaching or Teaching.  
1. BEcause in the beginning of the Act, It is said, That all Persons and Bodies Politic, etc. having Estates Personal, etc. Therefore it doth appear, the Parliament did not intend they should pay that had no Income or Estate.  
2. The Parliament hath through the whole Act seemed to have a tender Care that none should be rated to this Tax, but such as by their own Estates, or by the Profits of their Places, were Enabled to pay; of the Reality of which, the Act itself giveth several Instances; As for Example, in page 15. Every Man of the Degree of a Doctor, is rated 5 l. but in pag. 16. it is provided, That if any Doctor of Law or Divinity, hath not some Promotion, Benefice or Preferment, he shall not be rated for his Degree or Title. Again, in pag. 14. Every Gentleman is rated 20 s. but in the same page, it is Provided, That any Gentleman that hath not 300 l. Estate, shall not be so rated.  
3. It being Enacted, That Every Clergyman who has an Ecclesiastical Benefice worth 50 l. per Annum, or more, at Improved Value, should be Assessed 20 s. It appears not Coherent therewith, that any Preacher or Teacher in any Meetinghouse, that hath no Benesice, Salary, Gain, or Contribution for Preaching, should be Assessed 20 s. or any Sum on that Account. And there are such Preachers who have a Conscientious Respect to Christ's Command, and his Minister's Example, to Preach the Gospel freely, as they have freely received, and to keep the Gospel without Charge, Matth. 10. 1 Cor. 9 18. 2 Cor. 11. 9 1 Thess. 2. 9 2 Thess. 3. 8. 1 Pet. 5. 2. And therefore it appears not Equal or Just, to Impose upon such in that Case.  
4. It being provided in the said Act, that no Person by Virtue thereof, shall be doubly (or in two Capacities) charged; It reasonably follows, That if any Person be legally charged as a Gentleman, he ought not to be also charged as a Preacher, or Teacher, more especially, when he has no Profit or Gain for his Preaching.  
5. And, whereas it is Alleged by some, That the Words, Every Preacher, or Teacher, in any Meetinghouse whatsoever, doth not mention any other Qualification than Preaching or Teaching to make them liable; We coneive those Words, being but a part of the same Paragraph, where Benefices of 50 l. a Year, is required to make the Preachers of the Church of England liable.  
The same Reason runs along through the whole Paragraph, being Conjunctive, and takes hold of Preachers and Teachers in Meeting-houses, who do reap by Contribution, or otherwise, 50 l. a Year; which very Words were expressed in the former Poll Act, and not of such Preachers or Teachers, as receive nothing for the same: For it were against Reason and Equity, to stretch the Words of that Paragraph against the Tenor of the Act; for a Minister, who hath between 40 and 50 l. per Annum, is excused by the Act, much more reason for a Minister, or Preacher that receiveth nothing.  
6. To Impose a Tax of 20 s. upon such as Preach or Teach in Meeting-houses freely, only for their Preaching or Teaching, appears Contradictory to the Liberty granted and confirmed to them in the Act of the late Parliament, to Exempt them from Penalties on that Account.  
7. Lastly, Upon the serious and just Consideration of the Reasons proposed, it is humbly hoped, that the Commissioners and Assessors, will not insist upon, or extend the Letter of the Law, contrary to the Reason and Equity thereof, against poor Men, or Women, or others, merely as Preachers or Teachers, who reap no Gain thereby; seeing that 'tis a Rule and Maxim well known, That Equity and Justice ought to be had regard to, in the Administration of all Laws, and in many Cases, to be preferred to the Words or Letter of the Law, as appears in that Ancient and Approved Treatise of Doctor and Student, Chap. 16. Treating of Equity, pag. 27, 28. Where it's said, To follow the Words of the Law, were in some Cases against Justice, etc. Wherefore in some Cases, (saith he) It is necessary to leave the Words of the Law, and to follow what Reason and Justice requireth, etc.   

London, Printed for Thomas Northcott, in George-Yard in Lombardstreet, 1690.