A Computation of what a Tax laid only on shoes, Boots, Slippers and Gloves may amount unto in a Year: Whereby it is made appear it will bring more money into the Exchequer, and be a less Tax on the Subject, of as little Charge and Trouble to collect, and the Poor not so liable to be oppressed by it as by a general Tax on Leather.  
All which is humbly submitted to the Consideration of both Houses of Parliament.  
  l. s. d. Six Millions of People that wear 3 pair of shoes a year, at 6 d. per pair, 450000 0 0 Five Millions that wear 2 pair of Gloves a year, at 6 d. per pair, 250000 0 0 One Million of Boots and Slippers, at 6 d. per pair, 25000 0 0 One Million of Clogs and Galloshes, at 3 d. per pair, 12500 0 0   737500 0 0  
BY which it doth appear, That laying only Six Pence on a pair of shoes, Boots, Slippers and Gloves, and Three Pence on each pair of Clogs and Galloshes, will, by a modest Compute, raise Seven hundred thirty seven Thousand five Hundred Pounds a year.  
For the Proof, That it will be more than a general Tax on Leather can raise, I refer it to your Consideration, Whether shoes, Boots, Slippers, Gloves, Clogs and Galloshes, do not Consume the forth part of all the Leather expended in England? If so, if the Tax was but Four Pence a pair, you raise as Much as a Penny in the Pound on Leather can amount unto.  
Now I come to set forth, That a Tax of a Penny in the Pound on Leather in general, will be more to the poor Man, than six Pence extraordinary for a pair of shoes.  
The Tax itself is, each Pound one Penny, or 4 Farthings. The Tanner, suppose to raise, for Loss weight, 1 The Currier, for what worked off, 1 The Leather-seller, for drying and Interest of the Tax, 1 The shoemaker, for Waste in Cutting, at least 3   10 Farthings.  
So that a Four Farthings Tax on Leather in general( if each Trade be as reasonable in their Demands as I am in my Compute) will be Ten Farthings a Pound, and a poor Man must pay Seven Pence Halfpenny extraordinary for a pair of shoes, their shoes weighing generally Three Pounds.  
Now if the Tax be laid on shoes, Gloves, &c. all other Things made of Leather will be excused; as the poor Man for his Breeches, Doublets, Harness and saddle, which will be at least Five Shillings a year extraordinary for himself only.  
But it may be objected, That Gloves would not come to pay so high a Duty as Six Pence a pair, on a general Tax on Leather, at a Penny the Pound.  
To which I agree with you, For that Duty, they are raised more in proportion, would fall on the poor Man for Cloths and other Necessaries they use of Leather, which being laid on Gloves, will now fall on those that can better( and ought to) pay more.  
And yet the Rich neither pay so much from these Proposals as they would by a general Tax on Leather, considering their Coaches, Bridles, saddles, Chairs, Books, &c. are exempted.  
On a Tax on shoes, Boots, Gloves, &c. there will be a present Income from what are made; and, if laid on Leather, His Majesty will have no Advantage on what is made up, and yet His Subjects will pay the same Tax on them also.  
Gloves, by Act of Parliament, are prohibited; but, however, great quantities are brought over by Stealth; and if you lay a Duty on Leather, it will raise Gloves here, and more encourage the bringing greater Quantities over: Now if laid on Gloves, they will be liable to pay, and prevent their Importation.  
I would have a Stamp for all shoes, Boots, Slippers, Gloves, &c. and Five Pounds Penalty on any that sell or any that buy any but what are stamped.  
And as the Hides must be also stamped and weighed, I leave to any to judge if this can be more chargeable  
I am sure His Majesty cannot be so easily deceived of the Duty on shoes and Gloves, as being liable to be discovered by the Servants of the Owners, or any other, of whose secrisie they would not for the saving six Pence, run the hazard of five Pounds: And Hides, when cut, who shall tell if they were stamped?  
Besides, here will be no encroachment on the Liberty and Property of the Subject, by coming into their Houses, as must be by a general Tax on Leather.