REASONS Humbly Offered to the High Court of PARLIAMENT: showing( If Their Honours think fit to lay a Duty upon Leather) what Loss the King will sustain in His present Customs, and how prejudicial it will be to all Artificers in the Kingdom using the cutting of Leather, if leave be given to the Merchant to draw back the New Duty at the Custom-House, of that which shall be Exported Unwrought.  
THAT all Leather now Exported Unwrought, pays a Duty but of 12 d. per Hundred, and has formerly paid 7 s. 6 d. per Hundred. And that which is now made up into wears pays 4 s. and 8 d. per Hundred.  
If a Duty be laid upon all Leather that is Wrought up here, and none upon that which is Exported( save the present Duty) the Merchants will Sell their Leather Abroad, Cheaper than the Artificers can Buy it at Home; and the Artificers will be prevented from Exporting their Wrought wears abroad.  
By this means the Merchants will Buy up all the best of the Leather to sand beyond Sea, and the worst must be Wrought up at Home: foreigners will be encouraged to make up our Leather into wears abroad, our own Artificers Discouraged at home, and for want of employment many Thousands of them must Starve.  
The Merchants in wetting their Leather, in Packing up to Transport, will make it weigh a Fifth part more than it doth when bought Dry of the Tanner, so that in the drawing back of the Duty, the King will pay a Fifth Part more than he Receives, which cannot be well Discovered when the Leather is so Packed.  
Upon these Considerations, it is Humbly Hoped( That if a New Duty be laid) your Honours will not think fit that the Merchant shall draw back upon the Exportation.