Francis Rockley Esq,  
Presenteth, 
 THAT the revenue of the Excise may be improved two hundred thousand pounds per annum( if the proceed of it be more than so much now) by the imposition of a proportionable Excise in substance upon every Quarter of Malt, to the Excise which is now imposed upon so much Ale and Beer as is the proceed of a Quarter, in place of that Excise which is imposed upon Ale and Beer brewed to sell, and which will be, 

1 A far more equal Tax.  
2 To be advanced with more certainty according to the Rule thereof.  
3 With much less charge 〈…〉 and 〈…〉  
4 With much less Clamour than what is now imposed.    
To the first, A far more equal Tax; for being that all and every person must brew with Malt; if all Malt be equally charged, all and every one must thereby( viz. the Excise being charged upon Malt) be equally charged; but as the Excise is now established, all are not equally charged 〈…〉 for 
 Every person who brews to sell, by whom only the Excise of Beer and Ale is now charged upon the Subject, is either,  
1 the Brewer who brews to sell by great measures, and wholly serves other Families by the same; which sort of Brewers are only in some few great Cities and Towns, not above twenty throughout the land, by whom all persons who buy their drink, in such places become equally charged, being all persons in those places are provided of their drink from such public Brewers, who stand obliged to levy the same, and know to whom& what proportion they sell▪ &c. Or,  
2 The Brewers who brews to sell by retail, by whom only the Excise of Beer and Ale is charged upon the Subject in the rest of the land: this sort of Brewers charges almost only such as drink the same in those houses where the same is brewed and sold, or those who necessary buy the same for their relief, and therefore supplies but a small proportion of the rest of the land, being that in almost all Market Towns, Villages, Hamlets, and private houses in the country throughout the land, all the Inhabitants brew for themselves, at least by much the greatest proportion of what they use( though these may better afford to pay the imposition of Excise laid upon these their drinks than those who now only pay the same) viz. than Gentlemen and labourers in those great Towns where they are provided of these drinks from public Brew houses, and then Travellers and the Pesantry in the country who buy the same, being it is to be supposed the Brewer must have a profit out of his industry, a charge which is saved by those who brew for themselves, so unequal it is, that these only should escape this Impost, who being so great a proportion of the whole land may be the half or more: this Impost of Excise is proportionably short to what, it is equal, it should be.  
2. Every proportion of malt to be made throughout the land may with much more certainty be known by survey than the several proportions of Beer and Ale brewed in the land. 
I have heard a Brewer of London say, that he knew Brewers who gained by the Excise ten pounds per week.   
Every Brewer great as well as small may so surreptiously at least dispatch some considerable portion of their brewings( so quick is the expedition of that work) and give such supplement to their liquours that its impossible without an Officers minutely attendance of each brewing( a charge not to be born throughout the land by the profit arising thereout) certainly to know the proportion of each brewing, though an indifferent good accounts may be taken of what those great brewers brew who brew to sell by great measures, yet there is much deceit famiarly in them which is unavoidable; whereas first all Malt requires so much time to be made in, as the grain whereof it is made, must lie steeping in a certain vessel, easily measurable by gauge for so long a time, viz. two dayes, so as a survey of the quantity of the same may be taken without fraud, as demonstratively, as a yard of cloth may be measured to be so by a yard wand, and the same proportion of grain requires above a fornights time longer, that it be made into good Malt, to lie couched and spread in great open floars made for that purpose obvious without fraud to every mans eye who shall be employed and empowered to survey the same, so very ready, if occasion shall require to be measured again for so long a time together.  
Thirdly, to the third, This impost may be advanced upon the maltster with much less charge than immediately upon him that brews, being one maltster familiarly supplies at least ten brewers who brew to sell in the country, and many more private houses who brew for their own private use only, whereby one man may by survey take an accounts of above ten times so much if this excise shall be immediately charged upon the maltster as he can take accounts of, if charged upon the Brewer to answer for the same, &c.  
Fourthly, to the fourth, This impost upon Malt may be charged upon the whole land indifferently to answer with much less clamour than the impost upon Beer and Ale as it is now charged, is charged upon a portion of the land only.  
There is necessity of the Malsters having a great stock, whereas he that brews to sell in the country hath frequently no other substance to subsist by than the credit of two or three quarters of Malt from the maker thereof, unto whom the Brewer stands constantly so particularly obliged, that such-brewer will in probability cheerfullie discharge his part to his maltster without any distinction in the price of what is paid for the grain, what for the Excise thereof, whereby this imposition of Excise( being charged upon the maker of the malt will steal insensibly upon whomsoever buys it, together with the price thereof as a portion of the same, as amongst the Commons the impost of Custom is now happily mistaken for the intrinsical value of the commodity itself, whereas so great are the neceffities of those who brew to fell in the country, that this impost of Excise being immediately charged upon them, though with an unquestionable honesty and evenness according to the rules thereof( which cannot be performed without a greater charge than the profit arising thereout can amount unto) yet shall it not escape the murmur and clamour of those poor Brewers upon whom it is so immediately imposed when it comes to be discharged, they being ever so unfit to discharge the same, and if this impost of Excise shall by composition be imposed upon the Brewer in the country after any sort at the will of the Officer employed to advance and collect the same, as hitherto it hath been imposed and must be imposed again, if the establishment of Excise( which hath been) shall continue, or nothing be advanced thereout above the charge. Its known by experience amongst us( especially when the Excise hath been in farm, the Farmers usually regarding the profits of the same with much more exaction( as well for the safety as improvement of their fortunes) when they execute it for themselves than when for others) that not only discontent and clamour, but insurrections also have been often made hereby, before what hath been thus contracted for, could be levied, whereas imposed upon the maker of the malt, it is not only imposed upon a people who are in as great a plenty as any subject of the Nation of any condition whatever are, but the same may at an easy charge be imposed upon them according to the rules the same shall be directed to be levied by, and shall not need an arbitrary composition, which is necessary for levy of the excise as now it is established upon Ale and beer in the country, whereby all clamour will be taken off, they, viz. the Malsters being generally so well able to discharge the same, and being imposed upon them to discharge it without any other burden than what they bear equally with all their fellow subjects.  
It is not to be understood, there can be public Brewers established in this Land for all his Majesties subjects to have their drink from, as in the united Provinces of the Netherlands, where all live in so much neighbourhood to each other by situation of their houses, and commerce of their rivers; whereby it may be most convenient amongst them to have their drink from common brewers, yet the much greatest share of our land being so well appointed of these their drinks by their own brewing with much more conveniency than they can have the same from any establishment of common brewers in this land, where so very many small Villages and private houses are at so great distance from each other( wanting that familiarity of Rivers which are in the united Provinces to bring all commerce to them by) the same cannot be established amongst us for all families of force to have their drink from common Brewers.  
The Lords and inheritors of lands are the sole persons liable to the burden of Wardships, and what reason is there why these should discharge themselves of this their burden upon the shoulders of the commons beneath the same.  
The person who proposeth this Translation of the excise from beer and Ale as now it is established unto Malt, hath prepared a platform ready to be prescribed for levy of the same according to his propositions. 
And there is scarce Lord, Gentleman, or Free-holder throughout the Land of any continued family, who have not only been more liable to suffer, but really have suffered more, by being once in Wardship, then the Excise of this commodity hath charged the same Family in two hundred yeares.