AN EXPEDIENT, Which with an Easier Burden to the Subject may raise an Equivalent to the Salt-Duty, if that be laid aside.  
THAT every Man, Woman, and Child, pay Four Pence per An.  
If there be Eight Millions of People in England, this will amount to One Hundred Thirty Three Thousand, Three Hundred Thirty Three Pounds and a Noble, which is more then the Salt Duty brings at present.  
I. Object. A Poll Tax is accounted to lye very hard on Poor People.  
Ans. The Salt lies much harder on them, they feeding much on Bacon. There are I believe very few People, who pay less then Eighteen Pence per An. for the Salt they eat, more then they were wont to do before this Duty.  
II. Object. If a Groat per An. per Head, afford 133333 l. 6s. 8d. then Four Shillings per Head per An. will consequently afford Sixteen Hundred Thousand Pounds, and at this Rate the Poll-Tax, at Four Shillings per Head would amount thereto.  
Ans. In the Poll-Tax, Poor People who receive Alms, and the Children of Day Labourers, &c. are excepted.  
III. Object. It can't be expected such as receive Alms of the Parish, &c. should pay the Four Pence per Head.  
Ans. The Parish may pay for them, 'twill be easier to the Parish to pay Four Pence per Head for their Poor, then to make the Poor pay so dear for their Salt; indeed the Burden of this lies chiefly on those who maintain the Poor; such as can't keep themselves are supported by the Parish, and the Parish had better pay a Groat per Head, then a Shilling per Head, which at least they do for the most part, now Salt is so dear.  
IV. Object. How can it be ordered so as that every body pay a Groat?  
Answ. By ordering every Parish to give in an Alphabetical List of all its Inhabitants, this being Printed, and exposed to public View, by posting it up in its respective Parish, and in some Neighbouring Parishes, in the most convenient Places of resort in the said Parishes, 'twill easily appear who are Taxed and who are not; and in Case a Penalty be, That every one who is not Taxed within the Year, pay triple what he ought to pay, one half to the Informer, the other half to the Queen, but few if any are like to escape Taxing.  
As this will ease the Country, so likewise will it at once remedy all the Inconveniencies accompanying the Salt-Duty, and be a great help to Trade in many Respects.  
That a Tax on Candles at Two Pence per Pound, may raise half a Million Sterling per An. 'tis supposed that in England are killed yearly upwards of Two Millions of Neats, some whereof afford the Tallow-Chandler about Eight or Nine ston of Tallow, and some about Two ston; but supposing that one with another, they afford Four ston each, altogether will amount to Eight Millions of Stones. The Sheep killed may afford at least one Fourth of what the Neats yield; for altho a dozen Sheep afford not so much Tallow as one Neat, yet they much exceeding in Number, may afford as above said, altogether about Ten Millions of Stones to the Tallow-Chandler. This at Two Pence per Pound, will amount to near Seven Hundred Thousand Pounds Sterling.  
An Expedient proposed how this may be raised without extravagant Charge to the public.  
That some Towns in each County be appointed whereto every one who makes Candles, shall be obliged First to bring, weigh, and enter his Tallow before he use it, he to be allowed Two Pence per ston for his trouble of bringing it upwards of Six Miles, and a Penny per ston for all he brings less then Six Miles. This will eat out about three half Pence per ston, and not much more, if it be so laid out, as that none be obliged to carry his Tallow above Twelve Miles to be entred.  
That Two Pence per ston Drawback, be allowed to every Tallow-Chandler for Prompt Payment, in Case he pay his Duty at the weighing of his Tallow, so this will bring down the Excise in clear Money to about Twelve-Pence per ston, which amounts in the whole at this Rate to about Five Hundred Thousand Pounds. Every one being obliged to carry his Tallow to the Place appointed, and there to enter and pay for it, 'twill require little or no charge to collect it.  
If a Penalty be laid on such as transgress in Non-Entry of what they use, of paying about Fourfold for what they so use for the First Offence, double as much for the Second Offence, and for the Third Offence, to be incapacitated from making and vending Candles, this may in great measure prevent and perhaps remedy all or most Frauds.  
I suppose few will grudge giving Two Pence per Pound extraordinary for their Candles, if they thought 'twould raise Five Hundred Thousand Pounds per An. to the public.  
Six Pence per Pound may be laid on Wax-Candles, not because 'tis like to raise much Money, but if nothing be laid on that sort of Candles, when Tallow-Candles are about Eight Pence per Pound, People will be apt to use Wax-Candles, unless a Duty be laid on them.  
None of these Expedients will wast much Money on Excise Officers, who are the Bane of most Taxes. Indeed about one Eight part that will arise from the Tallow, which is for carrying to and fro, is a Charge to the Country; Howbeit 'tis dilated and expended in the Country, and does not extend any thing near to the Charge expended in Collecting other Excises.   

AN EXPEDIENT, How to Remedy the Inconveniencies of the Salt-Duty, and how to raise 500000 l. per An. from Candles.