Reasons humbly offered to the High Court of Parliament against Laying a Duty of one penny per Pound upon tanned Leather, Setting forth the Great Inconveniencies that will arise, if the same should Pass.  
THE Duty will be near a Fifth part of the Value, which, with humble Submission, is Conceived will be more then the Commodity will now bear; for altho we have had Exportation for it many years, yet still there is enough to suyply ourselves at Home as well as our neighbours Abroad, at very reasonable Rates, and at this time foreign Demands will not allow our Merchants here to give above Five pence half penny per Pound, and the advancing One penny per Pound will put a stop to its going Abroad; and if so, our Consumption at Home will not take it off our hands; and if Tanners cannot advance it in the Leather, then it must be abated in the Raw Hides and Sknis, and to abate the Fifth part of the value 'twill greatly discourage the Breeding and Feeding of Cattle, and consequently Lower the value of Lands and price of bark.  
Obj. If it be Objected, That the Merchants shall draw back the Duty then 'twill Encourage the price?  
Answer. True it is, it will be likely to advance the price, but yet it is humbly conceived, that will not advance Leather to be capable to pay so great a Duty; for such is the disuse of Leather now in England( to what is has been) notwithstanding the Exportation of it, yet there are such stores Lying upon the Peoples hands, that they now Sell for a Third penny less then formerly, and the rather, because we have great quantities of Russia and turkey Leather imported( of which there is little notice taken) that is now become a great wear in Shoes and several other Uses, together with Cloth and Sheep skins, which greatly lessons the Consumption of our tanned Leather, and that together with the Poverty of the People, will in all probability Stop the Rise of Leather; And if so, then it must fall upon the Raw-Hides and Skins, as asserted, And if the merchant hath not Liberty to draw back his Duty, then we are certain not to raise it in the Leather; And that the Shoe-maker knows very well: For in their Reasons which they give your Honours, they say, If a new Duty be laid, do but make the Exporter pay, and we have no more to say to the Bill, because they know this Duty upon the merchant, will in efect stop its going Abroad, and then there will be such great Quantities at Home, that it cannot be raised upon them here.  
2d. This Duty will advance Shoes to Six Pence a pair; for Trades-Men generally reckon, that Twenty Shillings worth of Leather will not make above eight pair of Mens Shoes, which will cost the Shoe-maker Fourteen pence a Pair making, so the prime cost is one Pound Nine Shillings and four Pence; and at four Shillings a pair the Shoe-maker has but Two Shillings and eight pence in every Two and Thirty Shillings, to pay Rent, and provide for himself and Family, and pay Servants Wages, together with the King's Taxes and parish Duties.  
Object. If it be Objected, that a pair of Mens Shoes will not weigh above Two pounds and a half, or there abouts, how can it then advance Six pence a pair?  
Answ. To this it is Answered, That Leather Rough in the Market, weighs near as much more as when it is Dressed by the Currier, and made up in Shoes; Besides, the Shoemaker loses an eight part by Cutting and paring the Leather off in the Workmanship; which being duly Considered, it will amount to as much in every pair of Shoes as before asserted; And if so, then it will be more burdensome then a poll-Tax, beside the great discouragement to Trade.  
3d. Leather is ranted in the stock this present Sessions of Parliament, at Four and Twenty Shillings for every Hundreds pound worth, and it seems hard to lay a second Duty upon the said Commodity in one and the same Year.  
4th. This will ruin many thousand Families in England; for many Tanners with One hundred and Fifty, or Two hundred pounds Stock, do make shift very Comfortably to Trade and maintain their Families; But if this Duty pass, a Fifth part of their Stocks becomes immediately the Kings; Besides, the Tanner must be obliged to sell his Leather to lay in his Store of Bark for the year ensuing, and will not have an Opportunity to furnish himself with Raw Hides till the Slaughter comes in, and before the poor Artificer can come to help himself, that stock upon which he Treaded and lived is eat up and gone. For suppose it should be granted, That at length tanned Leather should advance to pay this Duty( although very unlikely) yet the ruin of the poor Artificer is certain before this can be accomplished; for there are many Leather-Sellers, and other dealing in Leather, that have great Quantities now lying upon their hands, and this being Bought of the Tanner before the Act takes place, pays no Duty, it is sold to the Worker, and converter into made wears, and by that means these great Retailers of Leather will out do the Tanner, that must pay for his present stock when rateable, and the other, that is not at one penny Charge in the Manufactures, shall go free, and thereby will keep down the Market, by supplying Artificers in their Shops, and get more then the Tanners that manufacture the Commodity.  
5th. There will be so many perplexing difficulties that will attend the Collecting of it, that the King will not receive above one half of what the Duty comes to; And although all Leather be brought to public Markets, yet the Impractibility of it is such, notwithstanding there is a Law in the First Year of King James the First, That no Person or Persons shall put, or cause to be put to Sale, any kind of read tanned Leather, but in open Fair or Market, upon the Forfeiture of six Shillings and eight Pence for every hid or Piece of Leather so sold or departed with; Yet nevertheless, two Thirds of the Leather tanned in England will be sold out of public Fair or Market, and more now then ever herefore has been, since an Act made in the First Year of Ther present Majesties, for Explaining an Act made in the First of King James the First, Chapter the 22d. which gives Liberty, That it shall and may be Lawful to and for all Leather-Sellers, Curriers; Shoemakers, and others dealing in Leather, freely to buy all sorts of read tanned Leather; and having so bought the same, to sell it again to any person or persons whatsoever, in their public and open Shops.  
〈…〉 of Buying in Tanners Yards cannot be detected; for if they buy but a few in the public Market sealed, 〈…〉 sure to keep that piece by them that has the seal on; and when that which is Irregular bought is cut in pieces, and mingled among 〈…〉 which is usually done) it will be impossible to discern the difference between that bought in the Market, and that bought 〈…〉 And if the Leather-Seller did not hope to play his Game that way, 'tis believed he would not be so willing to have this Duty pass, 〈…〉 the Law in King James the First, expressly says, That no person whatsoever, shall or may Buy, Sell, bargain, Bespeak to Take, 〈…〉 to have, Exchange or put away any tanned Leather, not wrought and converted into made wears, upon Forfeiture of their Leather bought, Exchanged or put away, or the just Value thereof.   

LONDON, Printed by H. Hills, in blackfriars, near the Water-side. 1694.