A general Excise cannot do well, for besides the great Charge and Oppression of Officers, it shews no Respect to the Poor, but they pay more than the Wealthiest of their Neighbours suitable to what they have; for though a rich Man spends more in excisable things than a poor Man doth, yet it is not his All, whereas the other's Poverty gives him leave to lay up nothing, but 'tis as much as he can do to provide Necessaries for his Family, out of all which he pays his Proportion. Much like this is a general Poll, where 'tis very difficult to tax People equally. But out of all these something may be taken which may be both easie and practicable, and a Project may be fram'd which may raise annually enough to carry on the Charge of the War, on equal and easie Terms, with little or no Anticipation. In the well laying whereof these following Rules seem fit to be considered. 1. That what is laid on Trade be so weighed, that where the Trader pays he may see an apparent Advantage. 2. That the charge of Collecting be on such easie Terms as not to eat up a great part of what is raised. 3. That the Poor bear little or none of the Burthen. 4. That the Manufacturers be not discouraged. 5. That that Summ be not raised by many Acts which may be raised by One. 6. That the Consequence of a Tax be, either to remove a Publique Grieviance, or to make it pay towards the Charge of the War. 7. That it be chiefly laid on those who have hitherto least felt former Taxes, have least suffer'd by the War, and whose Imployments tend more to their own Private Advantages than the Support of the Government. 8. That ways be found out to make all People pay their Shares for carrying on the Expence of the War who are protected by it, whither they live in _England_ or elsewhere. 9. That the Lands of _England_ be eased. 10. That the Revenue suffer not by Anticipations.