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<DATE>2011-10-11</DATE>
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<NAME>Alexis Jakobson</NAME>
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<DIV1 TYPE="title page">
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<P>ACTS AND STATUTES Set downe by the COMMITTEE OF ESTATES OF <HI>SCOTLAND; For regulating the matter of</HI> EXCISE, <HI>and &s;peedy bringing in of the moneyes to be rai&s;ed thereupon: Conforme to the power given to them by the</HI> CONVENTION <HI>of</HI> ESTATES.</P>
<P>EDINBURGH: <HI>Printed by</HI> Evan Tyler, <HI>Printer to the Kings mo&s;t Excellent Maje&s;tie.</HI> 1644.</P>
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<DIV1 TYPE="text">
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<HEAD>At Edinburgh the <HI>15.</HI> of February <HI>1644.</HI></HEAD>
<P>_FOr&s;ameikle as the E&s;tates of this King|dome finding it nece&s;&s;ary that &s;ome means &s;hould be provided for &s;ettling a &s;tocke of credit or &s;ecuritie, whereupon moneyes may be rai&s;ed for &s;upplying the nece&s;&s;ities of the Armies &s;ent from this Kingdome into England and Ireland, did by their Act of the la&s;t of Januarie unanimou&s;ly agree and ordaine that the &s;ame &s;hould be by way of Exci&s;e, and recommended to the Committee of E&s;tates to take the be&s;t way how the &s;ame might be mo&s;t &s;peedily and with lea&s;t expence managed and uplifted; And the Committee of E&s;tates having taken the &s;ame to their con&s;ideration, they have thought fit, and accordingly concluded and agreed up|on the Acts following, as mo&s;t conducing to the better regulating and uplifting of the moneyes to be rai&s;ed on this Exci&s;e; And ordains the &s;ame to be printed, and publi&s;hed at the Market Cro&s;&s;es and Pa|ri&s;h Kirks of the Kingdome, wherethrough none pretend ignorance of the &s;ame.</P>
<DIV2 TYPE="part">
<HEAD>Of which Acts the tenor followes.</HEAD>
<P><NOTE PLACE="marg">Commi&s;si|on of Ex|ci&s;e.</NOTE>THe Committee of E&s;tates think fit, that for the better ordering of this Exci&s;e there &s;hould be a Commi&s;&s;ion &s;ettled to have the charge thereof, And for that purpo&s;e nominate and appoint <HI>John</HI> Earle of Lauderdale, <HI>John</HI> Lord Balmerino, and <HI>Robert</HI> Lord Burgh-<HI>lie,</HI> Sir <HI>Patrick Hammiltoun,</HI> Sir <HI>Michael Balfoure</HI> of Denmylne, Ma|&s;ter <HI>James Reid</HI> of Pitlethie, Sir <HI>John Smith</HI> Prove&s;t of Edinburgh, <HI>John Semple</HI> Prove&s;t of Dumbartan, and <HI>James Stuart</HI> Merchant in Edinburgh, or any three of them, and the Lord Chancellour to be &s;upernumerarie, to be Commi&s;&s;ioners of Exci&s;e; With power to them to governe the whole office of Exci&s;e, To make Acts and Con|&s;titutions for the better regulating thereof, and the more &s;peedy up|lifting of moneyes to be rai&s;ed thereupon, and to &s;ee the &s;ame put in execution: With power al&s;o to them, To nominate, appoint, cen&s;ure, or di&s;place, as they &s;hall finde occa&s;ion, all &s;ubordinate Officers, as Collectors, Surveyers, Keepers of the Regi&s;ters of Entries and Ac|counts, and all other &s;ub&s;ervient Officers: and at their entries to take
<PB N="2" REF="3">their oathes and &s;urety for the faithfull di&s;charge of their offices, and to allow them &s;uch yearly and proportionable allowances for their paines, as they with approbation of the Committee of E&s;tates &s;hall think fitting.</P>
<P>As al&s;o with power to them, To call to an account, als oft as they &s;hall think &s;itting, the The&s;aurer of Exci&s;e, Collectors, Surveyers, and others Intrometters; And to keep in record all the moneyes and entries that &s;hall come into the Office, to be repre&s;ented by them to the E&s;tates or their Committees, as the &s;ame &s;hall be called for; And generally with power to them to doe every thing that may tend for the right regulating of this Exci&s;e, and to give their oathes <HI>de fideli ad|mini&s;tratione.</HI> This Commi&s;&s;ion to endure ay and while it be recalled by the E&s;tates or their Committees, to whom the Commi&s;&s;ioners are to be an&s;werable for their proceedings.</P>
<P>Likeas the Committee of E&s;tates nominates and appoints <GAP DESC="blank"> to be The&s;aurer of this Exci&s;e,<NOTE PLACE="marg">The&s;aurer.</NOTE> With power to him and his &s;ervant or under-Receiver, for whom he &s;hall be an&s;werable, to receive the whole moneyes of Exci&s;e from all the Collectors thereof, and to disbur&s;e the &s;ame as he &s;hall receive warrant from the E&s;tates or their Committees, without who&s;e warrant he is to disbur&s;e nothing, except the ordinary allow|ances, and other incident nece&s;&s;aries belonging to the office, as hee &s;hall be warranted by the Commi&s;&s;ioners of Exci&s;e: And the The|&s;aurer is hereby appointed to make and deliver a faithfull and true ac|count of all receits and disbur&s;ements to the Commi&s;&s;ioners or <HI>Quo|rum</HI> thereof monethly, or oftner, as he &s;hall be required by the E&s;tates or their Committees, and &s;hall give his oath and finde caution for the faithfull account and di&s;charge of his Office.</P>
<P><NOTE PLACE="marg">Regi&s;ters and Clerks</NOTE>It is al&s;o ordained, That there be a Regi&s;ter belonging to the Office, who &s;hall keepe a booke wherein are to be in&s;ert all the receits of mo|neyes rai&s;ed upon this Exci&s;e (being allowed by the Commi&s;&s;ioners) according as the &s;ame &s;hall be given up by the &s;everall Collectors in Burghs and other places in the Countrey: Wherein al&s;o are to be in|&s;ert the names and &s;urnames of the Collectors thereof, and of the &s;e|verall places and Pari&s;hes whereout of the&s;e &s;ummes were colle|cted, with the date of the deliverie thereof to the The&s;aurer. As al&s;o all extracts that the &s;urveyors &s;hall take out of any note or booke belonging to the Cu&s;tome-hou&s;es, and entries to be made by the Sur|veyors of Exci&s;able goods, remaining in Cellars, Store-hou&s;es, or any other places or hou&s;es of any per&s;ons that &s;els, buyes, or &s;pends any of the&s;e Commodities.</P>
<P>And this is to be without prejudice of the Office of Clerke to the Exci&s;e and his deputes, who are to minute and frame all acts and war|rants that comes before the Commi&s;sioners, or i&s;&s;ueth from them, and keep a Regi&s;ter thereof, write Mi&s;sives, and doe every other thing in|cumbent to the Office of a Clerk.</P>
<P><NOTE PLACE="marg">Collectors.</NOTE>The Collectors are to receive and levy money of all Exci&s;able
<PB N="3" REF="3">goods, within the bounds appointed to th<GAP DESC="illegible" RESP="pdcc" EXTENT="3 letters">. And to receive from the Surveyers of the&s;e bounds, the Inventar of Exci&s;able Commodi|ties, conforme to the Survey: or they them&s;elves may enquire and take up the Exci&s;e as they &s;hall think be&s;t for the Service. The Col|lectors of the Shires of Edinburgh, Lithgow, Haddinton, Berwick, Roxburgh, Peebles, Lanerick, Stirlin, Perth, Fyffe, Forfar, Clack-mannan, and Kinro&s;&s;e, &s;hall the &s;econd Tue&s;day of March next, come to the office of Exci&s;e, and bring in the Exci&s;e money payed the moneth before; they &s;hall enter the &s;ame in the book of office, and then by warrant deliver them to the The&s;aurer. Upon the &s;econd Tue&s;day of April, the Collectors of the Shires of Renfrew, Dum|bartan, Argyle, Tarbet, Bute, Air, Dumfreis, Stuartie of Kircudbright, Wigton, Kincardin, Aberdene, and Bamff, &s;hall do the like &s;ince the tenth of February. And upon the &s;econd Tue&s;day of May, the Collectors of the Shires of Murray, Innerne&s;&s;e, Nairne, Sutherland, Cromartie, Caithne&s;&s;e, Orknay, and Zetland, &s;hall do the like &s;ince the tenth of February la&s;t. And the Collectors are to do every other thing as they &s;hall be warranted by the Commi&s;&s;ioners.</P>
<P>The Surveyers are hereby authorized and warranted;<NOTE PLACE="marg">Surveyers.</NOTE> To enter the Cu&s;tome-hou&s;es, &s;earch, view, examine, take Copies of any Cu&s;tome and Impo&s;t book belonging thereto; As al&s;o to enter the Sellers, Store|hou&s;es, Brew-hou&s;es, or any other hou&s;es or places belonging to any per&s;ons, that &s;els, buyes, or &s;pends, any of the &s;aids Commodities lyable to Exci&s;e: And to take Inventar thereof, for rhe Collectors u&s;e in leavying the Exci&s;e money. They are al&s;o to perform this Ser|vice, as they &s;hall be commanded by the Commi&s;&s;ioners.</P>
<P><NOTE PLACE="marg">Sub&s;ervi|ent officers.</NOTE>The Sub&s;ervient officers, are hereby authorized with power, To make &s;each for un-exci&s;ed goods, and of all tho&s;e who &s;hall refu&s;e to make true entrie of their Exci&s;able Commodities: And to &s;ummond offenders before the Commi&s;&s;ioners: And to do any other thing competent to &s;uch offices, as they &s;hall be warranted by the Com|mi&s;&s;ioners.</P>
<P><NOTE PLACE="marg">Ale and Beer.</NOTE>And that their Officers may the more readily performe their &s;eve|rall charges, and the Exci&s;e money timou&s;ly lifted; It is &s;tatute and ordained, That all Importers, or Brewers of Beer to Burgh or Land, for &s;ale, or private u&s;e within this Kingdome, &s;hall weekly deliver to the Collector of Exci&s;e or Surveyer, a true and perfect Li&s;t of the Beer weekly brewed, or imported by them as &s;aid is. And that they pay the Exci&s;e to the Collector weekly, and the Brewer for private u&s;e monethly: And both are to give up an accompt, and make payment as afore&s;aid, under the pain of forfeit of the double of the Beer con|cealed; be&s;ide, That the Brewer or Importer for &s;ale, &s;hall be di&s;char|ged his Trade for a year thereafter; And this failzie to be proven by any lawfull manner of probation.</P>
<P>And it is declared, That the Exci&s;e of Ale and Wine &s;hall be up|lifted, according to the &s;everall Rates in the Table of Exci&s;e, allow|ing to every Boll of browne Malt, containing foure Furlots of prik|met, within the Kingdome, fifteene gallons of Ale; and to every
<PB N="4" REF="4">Tunne of Wine &s;ixtie <GAP DESC="illegible" RESP="pdcc" EXTENT="1 word"> gallons. And it is ordained, That the buyer of Ale, Beer, or any other Merchandi&s;e exci&s;able and retailed, &s;hall notwith&s;tanding of the tru&s;t of the &s;tock, be obliged to pay the Exci&s;e in ready money.</P>
<P>It is ordained that all Malt-men in Burgh or Land, &s;hall keep a book, wherein &s;hall be in&s;ert all the Bols of Malt made by them, and the names of all the buyers thereof, with the quantity &s;old to every per|&s;on, and what quantity they brew them&s;elves, and which book or double thereof, the &s;aid Malt-man &s;hall deliver under his hand to the office of Exci&s;e Collectors or Surveyers, when he &s;hall be required; and failing herein, he &s;hall confi&s;cate all his Malt concealed and not given up as &s;aid is.</P>
<P>Likewi&s;e it is ordained, That all Millers &s;hall declare and give up to the Collectors and Surveyers as they &s;hall be required, of all the Malt, ground at their &s;everall and re&s;pective Milnes every week, under all highe&s;t pain, and as they will be an&s;werable to the Commi&s;&s;ioners of Exci&s;e.</P>
<P>Whereas a great quantity of Malt is u&s;ually tran&s;ported to the farre High-Lands; It is ordained, That the buyers and tran&s;porters &s;hall pay the Exci&s;e to the &s;ellers thereof, notwith&s;tanding they buy the &s;ame upon tru&s;t, and take a ticket of payment of the Exci&s;e, which be|ing produced to the Collector or Surveyer where they live, &s;hall be freed of the Exci&s;e, otherwi&s;e &s;hall pay the Exci&s;e, and forfeit the whole Malt concealed.</P>
<P>It is al&s;o ordained,<NOTE PLACE="marg">Wine.</NOTE> That the Cu&s;tome and Impo&s;t books, be made patent to the Surveyers, or other Officers of Exci&s;e, who are ordai|ned to take a note of the &s;ame, and of the Wines entred therein; Be|&s;ides, That the Merchant-Venturers or Owners, &s;hall be obliged to declare to whom he hath &s;old the &s;ame, Vintner or other per&s;on what|&s;oever; and what they &s;ell for private u&s;e, that the fir&s;t Seller or Im|porter &s;hall be lyable for the Exci&s;e thereof, which is to be payed in by the buyer for private u&s;e to them before the delivery thereof; not|with&s;tanding the Wine it &s;elf is taken upon tru&s;t. And for &s;uch Wines as the Merchant-Venturer hath before this time &s;old and delivered for private u&s;e; It is ordained, That the buyer or receiver &s;hall be obli|ged to give up an accompt thereof to the Collector or Surveyer of the Exci&s;e, and pay the Exci&s;e thereof; As al&s;o that the Vintner give up a weekly accompt to the Collector or Surveyer what they &s;ell, and pay Exci&s;e accordingly: Wherein if either the buyer of Wine for private u&s;e, or the Vintner &s;hall failzie, they are to forfault the double availe of the Wine, concealed and not payed for; Be&s;ides, That the Vintner &s;hall be di&s;charged &s;ale of Wine for a year. And this failzie to be proven as of before.</P>
<P><NOTE PLACE="marg">Aquavitae and &s;trong Waters.</NOTE>That all makers and &s;ellers of Strong-waters and Aquavitae, give up atrue Inventar under their hands to the office of Exci&s;e, or to the Collectors and Surveyers of the bounds where they dwell, as they &s;hal be required, of all the Strong waters &amp; Aquavitae made by them be|fore it be &s;old; &amp; after it is &s;old, give up a Li&s;t of the fir&s;t buyers there|of,
<PB N="5" REF="4">with the quantity &s;old to every per&s;on; to the effect the Exci&s;e may be tried and payed to the publick. And it is declared, That the maker or &s;eller of the &s;aids Strong-waters, &s;hall pay the Exci&s;e af|ter they be &s;old, and take the Exci&s;e from the fir&s;t buyer. And if the maker or &s;eller failzie to give the &s;aid Inventar or Li&s;t, or if the &s;amine &s;hall be improven according to the Laws of the Countrey, the &s;aid maker or &s;eller &s;hal for fault the value of the Strong-waters &s;o concealed and improven. Likeas the fir&s;t buyers of Strong-waters for &s;ale, &s;hall give an accompt of all the Strong-waters and Aquavitae lying in their hands as yet un&s;old, and of what they have &s;old, after the tenth of February in&s;tant, to the Collectors or Surveyers within their bounds: To the intent what is &s;old after the &s;aid day, may pay Exci&s;e; and fai|ling herein, to for fault the value of the waters not compted and Exci|&s;ed. And the maker or &s;eller paying the Exci&s;e, &s;hall give a ticket to every other &s;eller of the &s;aid Strong-waters, te&s;tifying that the Exci&s;e is payed, and who&s;o &s;hall not in&s;truct the payment of Exci&s;e by the ticket fore&s;aid, &s;hall be lyable in paiment of the Exci&s;e, and for fault the value of the waters not exci&s;ed.</P>
<P><NOTE PLACE="marg">Merchant Wares.</NOTE>And whereas it is the cu&s;tome of all Merchant Ware exci&s;ed, That at the receiving of their Goods, they make Entrie to the Office of Ex|ci&s;e, and pay the Exci&s;e before they retail the &s;ame: Or otherwayes that the Surveyers enter their Shops, Ware-hou&s;es, or &s;uch other pla|ces where their Goods may be apprehended, and take oaths for help and qualification, and confi&s;cate the double of what is concealed for the fir&s;t fault; Yet notwith&s;tanding, for the ea&s;e and better accom|modating the Merchants Traders with Exci&s;ed Goods in this King|dome; It is ordained, that the Retailers and Sellers of Goods charge|able with Exci&s;e, &s;hall monethly give in to the Commi&s;&s;ioners of Ex|ci&s;e, or any having their warrant, a Book &s;ub&s;cribed by their hands, containing a note and an accompt of all the &s;everall Goods and Com|modities Exci&s;eable and &s;old by them within that moneth, with the dayes of the moneth, and per&s;ons names to whom they were &s;old, and pay the Exci&s;e accordingly. And the failzie or omi&s;&s;ion herein, to be the triple of the price of the Commodities omitted or concealed, and to be proven as afore&s;aid.</P>
<P>And it is ordained, that all Exci&s;able Commodities that are bought by a Shop-keeper or Retailer from another, the fir&s;t Retailer or Shop|keeper is lyable in payment of the Exci&s;e. Al&s;o what&s;oever Commo|dities are bought by others then Shop-keepers, for private u&s;e from the Importer, the Importer or fir&s;t Seller is lyable for Exci&s;e. And what&s;oever Commodities are bought from any Importer, by any o|ther Burger in any other Burghs, or by any Merchant that keeps Booth, the fir&s;t Buyer from the Importer payes the Exci&s;e in the place where he lives. And therefore it is hereby declared, that the fir&s;t Im|porter is onely lyable to pay the Exci&s;e of tho&s;e Goods he &s;ells to any that have no re&s;idence within Burgh, or Chapmen that have no con|&s;tant re&s;idence, but travells with his Pack thorow the Countrey. And therefore upon the Importers certificat of the fir&s;t payment of Exci&s;e, the&s;e parties are free.</P>
<PB N="6" REF="5">
<P>It is al&s;o ordained,<NOTE PLACE="marg">Fle&s;hes.</NOTE> That the Deacons of Fle&s;hers within Burgh, or any Fle&s;her el&s;where, &s;hall give up the names of all the Ma&s;ters of their Calling, and the names of all tho&s;e that pre&s;enteth Fle&s;hes to be &s;old in Markets: And that every Ma&s;ter &s;hall give up the names of all their Servants and Slayers; And that the Fle&s;hers and Slayers of Oxen, Bulls, or any &s;laughtered Goods, mentioned in the cable of Exci&s;e in Edinburgh, Leith, Cannongate, or Liberties thereof; Potterraw, We&s;t-port, or Plea&s;ance, &s;hall compeir on Monday of every week before the Commi&s;&s;ioners of Exci&s;e, beginning the fourth Munday of February, the 26. day of the Moneth: Bringing with them a Li&s;t of all the &s;laughtered and &s;old Goods from the tenth of February, to the in|tent they may pay the Exci&s;e thereof; And failing of compearance or paying the Exci&s;e, they &s;hall forfeit the price of each Bea&s;t concealed, <HI>toties quoties;</HI> And failing thereof, &s;hall be impri&s;oned, till they make payment of all by-gone Exci&s;es and forfeitures unpayed: as al&s;o finde caution for their appearance and paying of Exci&s;es and forfeits they &s;hall incurre in time coming, and be di&s;charged of that Calling, during the plea&s;ure of the Commi&s;&s;ioners of Exci&s;e.</P>
<P>It is al&s;o ordained, that every Porter, or any other that &s;hal be appoin|ted within Burgh, &s;hall keep a Book, to be given in under their &s;ub&s;cri|ption and declaration to the Commi&s;&s;ioners, wherein &s;hall be in&s;ert the number and &s;everall kindes of all Exci&s;eable Bea&s;ts, both &s;laugh|tered and un&s;laughtered, that entereth within the Ports thereof, with the names of the per&s;ons to who&s;e behoof tho&s;e Bea&s;ts are brought in. And the &s;aid Porter, or other appointed, &s;hall receive the Exci&s;e of the &s;laughtered Goods from the in-bringer thereof, not &s;hewing a ticket from the Surveyer, that it is already payed; otherwayes he &s;hall take the Exci&s;e, and give a ticket to warrant him at all other Surveyers hands, and deliver the &s;ame to the Collector. And who&s;oever buyeth Skinnes or Hides of &s;laughtered Goods within Burgh, &s;hall keep a Book to be given in under his &s;ub&s;cription and declaration, wherein &s;hall be in&s;ert the names of the Fle&s;hers, and &s;ellers of the Skinnes and Hides within the &s;aids Burghs, that the more exact triall may be had of all the &s;laughtered Goods therein, le&s;t the Publicke be defrauded of the benefit of the &s;ame. And if the &s;aids Buyers of Skinne and Hide neglect to bring in this Book monethly, and oftner as they &s;hall be required, they &s;hall forfeit all the Skinnes they have co&s;t and not given up; and this concealment to be proven, <HI>ut &s;upra:</HI> and the like or any other cour&s;e &s;hall be taken by the Commi&s;&s;ioners for the re&s;t of the Kingdom in Burgh or Land. The Exci&s;e of Fle&s;hes is to be payed by the Slayer or Fle&s;her for &s;ale; And &s;iclike by any that have of their own, whether payed by their Tenants, or of their own pleni&s;hing.</P>
<P>Touching Tobacco, It is ordained, that all the Cu&s;tome and Impo&s;t Books be patent to the Office of Exci&s;e,<NOTE PLACE="marg">Tobacco.</NOTE> or to the Collectors and Surveyors, to the intent an entrie may be known for the Exci&s;e; And that all Skippers, Mariners, and Owners of Tobacco, are obliged before they put out any Goods out of their Ships and Ve&s;&s;els, to make
<PB N="7" REF="5">a true entrie thereof under their &s;ub&s;cription, and upon declaration, un|der the pain of confi&s;cation of what is concealed. And that they give up an Inventar of all the Tobacco Imported in their Ships or Ve&s;&s;els, with the names of the Owners thereof; and that no tak&s;man &s;hall take entrie of other Goods, till the whole Tobacco be entred: to the effect it be|ing &s;old, the Exci&s;e may be payed to the Publick, for which the ow|ners &s;hall be lyable; and &s;hall keep a book, which under their hand|writing, and upon declaration, they &s;hall produce to the Commi&s;&s;io|ners, Collectors, or Surveyers as they &s;hall be required; in which book &s;hall be in&s;ert the names and &s;ir-names of all the buyers, with the quantitie bought by every one.</P>
<P>And it is ordained, That the fir&s;t &s;eller of Tobacco &s;hall give a ticket to every buyer, &s;hewing the Exci&s;e thereof payed to the Pub|lick: And if the buyer cannot in&s;truct payment of the Exci&s;e by this ticket; he is to be lyable in payment of the Exci&s;e by and attour the confi&s;cation of his Tobacco.</P>
<P>And for tryall of all Tobacco already imported, and yet unfold within the Kingdome; It is ordained, that Shop-keepers, Taverners, Ale-&s;ellers, or other &s;ellers of Tobacco what&s;oever, &s;hall be obliged to give a true Inventar and accompt of all the Tobacco lying in their hands, or what they have &s;old, after the tenth of February, to the of|fice of Exci&s;e, or to the Collectors and Surveyers within the bounds where they dwell. Which if they delay, till &s;earch and triall be made thereof, they &s;hall be lyable to the double of the Exci&s;e by and attour the confi&s;cation of the Tobacco. And it is ordained that all Skippers, Mariners, or Owners of Tobacco, when they make entry of the &s;ame, &s;hall finde caution to make payment of the Exci&s;e after the &s;ale there|of.</P>
<P><NOTE PLACE="marg">Coal tran&s;|ported.</NOTE>It is ordained, That all Coale-Ma&s;ters be obliged to cau&s;e their Grieves at the loading of any Ship or other Ve&s;&s;ell with Coale, to be tran&s;ported out of the Kingdome, keep a book, wherein &s;hall be in|&s;ert the ju&s;t price of the loading of the &s;aid Ship or Ve&s;&s;ell, with the name of the Ship, Ma&s;ter or Skipper, and date of loading, which book or double thereof he &s;hall give up under his hand-writing to the Col|lector or Surveyer, the fir&s;t Tue&s;day of every moneth, beginning the fir&s;t Tue&s;day of March next to come, for the Exci&s;e payable after the tenth of February before: As al&s;o the Ma&s;ter and Owner of the Coale, &s;hall upon his honour and credit, &s;ub&s;cribe the book fore&s;aid, that it is ju&s;t and right to their be&s;t knowledge. And failing of the giving up of the &s;aid Inventar, and paying of the Exci&s;e thereof, the Ma&s;ter and Owner of the Coale &s;hall pay the triple of the concealed Coale.</P>
<P><NOTE PLACE="marg">Bestiall tran&s;por|ted.</NOTE>It is ordained, That all Tack&s;men of the Cu&s;tomes on the Borders, for the Be&s;tiall driven into England, &s;hall keep a book, and give in the &s;ame under their &s;ub&s;cription &amp; true declaration to the office of Exci&s;e, wherein &s;hall be in&s;ert the number and &s;everall kinde of bea&s;ts, with the names of the Drovers, and dayes of the moneth when they pa&s;&s;e; and &s;hall be comptable for the Exci&s;e thereof foure times in the year and oftner, as they &s;hall be required. And failing of their compea|rance,
<PB N="8" REF="6">compting and paying, &s;hall forfeit the triple of the Exci&s;e fore|&s;aid.</P>
<P><NOTE PLACE="marg">Ale and Beer tran&s;|ported.</NOTE>It is &s;tatute and ordained, That no Brewers, &s;ellers of Ale or Beer, give any Beer or Ale to Skippers for provi&s;ion of their Ships, be|fore the Skipper deliver to them a Warrant and Licence for the quan|tity of the &s;ame from the Collector or Surveyer within the bounds where they load their Ships, or (in their ab&s;ence) of the Magi&s;trate of the bounds, to the intent they take in no more Beer nor Ale under that pretext, nor may be judged &s;ufficient for the voyage. And in ca&s;e of the deliverie of any Beer or Ale, without the Warrant fore|&s;aid, the &s;aids Brewers or Sellers &s;hall pay the double of the Exci&s;e of all Beer and Ale, &s;o and without Warrant delivered by them.</P>
<P><NOTE PLACE="marg">Made work imported, which is the explanati|on of the pe|nult Act contained within the printed Table of Exci&s;e.</NOTE>It is ordained, That all kinde of made Work, brought home and &s;old, <HI>viz.</HI> Bra&s;&s;e-Chandlers, Spurres, Bridle-bits, Stirrop-irons, Hor&s;e-combs, Knives, mounted-Swords above ten marks, or Guards above the &s;ame price. All manner of Sadles, Sadle and Hor&s;e-graith, Gold&s;mith-Work of all &s;orts of Plate, Rings, Jewels &s;et or un-&s;et. All forreine Pewter, Hangings, Tape&s;trie, mounted Beds, Stools, Chaires, Cu&s;hions, Carpets, Blankets, Rugs, Coverings, Feather-beds, Cods, Bow&s;ters, Quilts, Trunks, Chamber-&s;tools, Hat-ca&s;es, Caves, Cabi|nets, and Cloak-bags, Gloves and Pur&s;es of all kind. All made Work of Holland, Cambrick, Lawne, Tiffanie plain or laced, Needle or Cut-Work, Muffs, Fannes, Feathers, Pokes, Embroidered Caps and Slip|pers or with Lace, drinking Gla&s;&s;es, wrought Petticots; and Wa&s;cots, Clocks, Watches, and Munters, Boots and Shooes, &s;hall be given up by the Merchants-&s;ellers thereof, under &s;ub&s;cription and declaration to the Commi&s;&s;ioners, Collectors, or Surveyers, and pay the Exci&s;e thereof for every twelve pound value 13. &s;hillings 4. pence: And failing of giving up, or paying the Exci&s;e, to forfeit the worth of the Goods concealed.</P>
<P>The Committee of E&s;tates, Ordaines the Commi&s;&s;ioners of every Pari&s;h, and Collectors of the bounds joyntly, to appoint the Surveyers, to take &s;ufficient caution of them, and admini&s;ter to them the oath for faithfull admini&s;tration. And the Surveyer &s;hall give in their weekly or monethly accompts to the Commi&s;&s;ioners of every Pari&s;h, who &s;hall &s;ub&s;cribe the &s;ame joyntly with the Surveyer, and upon their credit and honour to their be&s;t knowledge, te&s;tifie the truth of the &s;aids accompts; to the intent there may be a true charge to the Collectors of Exci&s;e: And al&s;o that the Collectors &s;hall give in the double of the Surveyers book &s;o &s;ub&s;cribed with their own books un|der their hands and declaration to the Commi&s;&s;ioners, that the ac|compts of moneys therein contained are ju&s;t and true.</P>
<P>If any per&s;on or per&s;ons, liable in payment of Exci&s;e, &s;hall refu&s;e, conceale, or neglect to pay the &s;ame, according to the rates contained in the table of Exci&s;e, or doe any thing contrary thereto, the &s;ame be|ing proven before the Commi&s;&s;ioners, they &s;hall forfeit the triple of the value of the goods or commodities &s;o by him concealed or not payed: And the Commi&s;sioners hath hereby power to give order for
<PB N="9" REF="6">poynding the readie&s;t of the offenders goods, and commit them to pri&s;on till they pay the forfeit; And that the Informer &s;hall have payed him from the The&s;aurer, which &s;hall be allowed him, the third part of any forfeits that &s;hall accre&s;&s;e by his information. And it is or|dained that all confi&s;cate goods, fines, forfeits, and penalties, taken by the Collectors or Surveyors, or other Officers, &s;hall be payed to the office of Exci&s;e, with the Exci&s;e moneyes payable by them, the &s;ame confi&s;cate goods and penalties being in&s;ert in a book, with the names off whom they were taken, and for what cau&s;es; which booke they &s;hall give into the office under their hand, and upon declaration, allow|ing the third part to the Informer, as is afore&s;aid.</P>
<P>The Commi&s;sioners of Exci&s;e have hereby power and authority to call before them any per&s;on or per&s;ons they &s;hall thinke fit, to en|forme and te&s;tifie touching all and every one of the &s;aids ordinances in the Exci&s;e, and to examine any per&s;ons upon oath for the better di&s;coverie of any fraud or neglect in the not entring of any commodi|ties to be entred, or not paying the Exci&s;e, conforme to the ordinan|ces made thereanent; Which oath the Commi&s;sioners, or any they &s;hall appoint by their hand-writings, &s;hall have power to admini&s;ter, and the te&s;timony of two credible witne&s;&s;es to be &s;ufficient in that be|halfe.</P>
<P>It is hereby ordained, that all Commi&s;sioners, The&s;aurers, Clerks; Regi&s;ters, Collectors, Surveyors, or other Officers of Exci&s;e, and all other per&s;on or per&s;ons who &s;hall do any thing in execution or perfor|mance of any ordinance of the &s;aid office, &s;hall be therein from time to time protected and &s;aved harmele&s;&s;e by the power and authority of the E&s;tates and their Committees.</P>
<P>Like as all Prove&s;ts and Bailies within Burghs, Sheriffes, Stewarts, Bailies, Con&s;tables, and their deputes, and other Magi&s;trates to Burgh and Land, and all Colonels and Committees of warre in the King|dome, for the time, are hereby commanded and ordained, to be aiding and a&s;si&s;ting to the &s;aids Commi&s;sioners and Officers of Exci&s;e, and every one of them, in the execution of their &s;everall offices and articles therein contained; and that they have a &s;peciall care that the Exci&s;e of Beere and Ale, Wines, Fle&s;hes, and other things, be duely payed, and the refu&s;ers puni&s;hed, according to the Statutes in that behalfe made: And hereby they faile not, as they will be an&s;werable to the E&s;tates; or their Committees.</P>
</DIV2>
<CLOSER><SIGNED>Arch. Primero&s;e.</SIGNED></CLOSER>
</DIV1>
</BODY>
</TEXT>
</EEBO>
</ETS>
