A PROPOSAL, WITH REASONS, Humbly Offered To the Honourable House of Commons, for Transferring the Duty now paid by the Manufacturers of Glass, and Earthen-Wares, and Tobacco-pipes, to public Houses.  
THere is in England and Wales by a Modest Computation, sixty Thousand public Houses, of all sorts, which may be Charged as followeth:  
    l. 20000 paying 5 l. per Annum Rent, or Under, to pay 3 s. per Annum Duty, is, 3000 15000 from 5 to 10 l.— 6 s. 4500 10000 from 10 to 20 l.— 10 s. 5000 8000 from 20 to 30 l.— 20 s. 8000 4900 from 30 to 50 l.— 50 s. 12250 2000 from 50 to 100 l.— 5 l. 10000 100 that pay above 100 l. per Annum— 10 l. 1000     43750  


REASONS for such Transferrance.  
First, BEcause public Houses are related to the Duty as well as the Manufacturers, being considerable Dealers therein.  
Secondly, They are presumed to be in proportion to the Manufacturers, as one Hundred to One; so that the particular Payments will be small to them, whereas the Manufacturers being few, and generally of but small Stocks, and giving frequent and long Credit, are ruined and eaten up by paying the Duty, and want of the Consumption they used to have before the Duty.  
Thirdly, public Houses are the principal Receivers of the Duty from the Consumer●, and commonly receive before the same become due from them to the Government.  
Fourthly, The Duty as proposed to be laid, will in a great measure be saved in the abatement of the Price, which public Houses now pay for the Glass and Earthen wears, and Tobacco-pipes, they use, and will therefore be no great Hardship upon them.  
Fifthly, The Collection may be by the Officers of Excise, which will be more easy, less Chargeable, and not subject to the Frauds pretended to be used in the present Method.  
Sixthly, It will be a better Fund, the Duty as now laid not having paid into the Exchequer 10000 l. per Annum; but this cannot be supposed to raise less than triple that sum, if the Calculation be reduced considerably lower than in this Scheme.  
Seventhly, Hereby three Useful and Beneficial Manufactures will be preserved, abundance of Poor People employed, and the Manufacturer encouraged to make further Improvements in the several Arts.    
Which Considered, 'tis hoped this Honourable House will be pleased to approve what is above Proposed; and the rather, for that the Duty of 5 s. per Chald. upon Coals, will render the Glass-makers, especially about London,( from whence two Thirds of the small Duty hitherto Collected hath arisen) much more uncapable of carrying on their Works.