Of which Acts the tenor followes.

Commissi­on of Ex­cise.THe Committee of Estates think fit, that for the better ordering of this Excise there should be a Commission settled to have the charge thereof, And for that purpose nominate and appoint John Earle of Lauderdale, John Lord Balmerino, and Robert Lord Burgh- lie, Sir Patrick Hammiltoun, Sir Michael Balfoure of Denmylne, Ma­ster James Reid of Pitlethie, Sir John Smith Provest of Edinburgh, John Semple Provest of Dumbartan, and James Stuart Merchant in Edinburgh, or any three of them, and the Lord Chancellour to be supernumerarie, to be Commissioners of Excise; With power to them to governe the whole office of Excise, To make Acts and Con­stitutions for the better regulating thereof, and the more speedy up­lifting of moneyes to be raised thereupon, and to see the same put in execution: With power also to them, To nominate, appoint, censure, or displace, as they shall finde occasion, all subordinate Officers, as Collectors, Surveyers, Keepers of the Registers of Entries and Ac­counts, and all other subservient Officers: and at their entries to take [Page 2]their oathes and surety for the faithfull discharge of their offices, and to allow them such yearly and proportionable allowances for their paines, as they with approbation of the Committee of Estates shall think fitting.

As also with power to them, To call to an account, als oft as they shall think sitting, the Thesaurer of Excise, Collectors, Surveyers, and others Intrometters; And to keep in record all the moneyes and entries that shall come into the Office, to be represented by them to the Estates or their Committees, as the same shall be called for; And generally with power to them to doe every thing that may tend for the right regulating of this Excise, and to give their oathes de fideli ad­ministratione. This Commission to endure ay and while it be recalled by the Estates or their Committees, to whom the Commissioners are to be answerable for their proceedings.

Likeas the Committee of Estates nominates and appoints [...] to be Thesaurer of this Excise, Thesaurer. With power to him and his servant or under-Receiver, for whom he shall be answerable, to receive the whole moneyes of Excise from all the Collectors thereof, and to disburse the same as he shall receive warrant from the Estates or their Committees, without whose warrant he is to disburse nothing, except the ordinary allow­ances, and other incident necessaries belonging to the office, as hee shall be warranted by the Commissioners of Excise: And the The­saurer is hereby appointed to make and deliver a faithfull and true ac­count of all receits and disbursements to the Commissioners or Quo­rum thereof monethly, or oftner, as he shall be required by the Estates or their Committees, and shall give his oath and finde caution for the faithfull account and discharge of his Office.

Registers and ClerksIt is also ordained, That there be a Register belonging to the Office, who shall keepe a booke wherein are to be insert all the receits of mo­neyes raised upon this Excise (being allowed by the Commissioners) according as the same shall be given up by the severall Collectors in Burghs and other places in the Countrey: Wherein also are to be in­sert the names and surnames of the Collectors thereof, and of the se­verall places and Parishes whereout of these summes were colle­cted, with the date of the deliverie thereof to the Thesaurer. As also all extracts that the surveyors shall take out of any note or booke belonging to the Custome-houses, and entries to be made by the Sur­veyors of Excisable goods, remaining in Cellars, Store-houses, or any other places or houses of any persons that sels, buyes, or spends any of these Commodities.

And this is to be without prejudice of the Office of Clerke to the Excise and his deputes, who are to minute and frame all acts and war­rants that comes before the Commissioners, or issueth from them, and keep a Register thereof, write Missives, and doe every other thing in­cumbent to the Office of a Clerk.

Collectors.The Collectors are to receive and levy money of all Excisable [Page 3]goods, within the bounds appointed to th [...]. And to receive from the Surveyers of these bounds, the Inventar of Excisable Commodi­ties, conforme to the Survey: or they themselves may enquire and take up the Excise as they shall think best for the Service. The Col­lectors of the Shires of Edinburgh, Lithgow, Haddinton, Berwick, Roxburgh, Peebles, Lanerick, Stirlin, Perth, Fyffe, Forfar, Clack-mannan, and Kinrosse, shall the second Tuesday of March next, come to the office of Excise, and bring in the Excise money payed the moneth before; they shall enter the same in the book of office, and then by warrant deliver them to the Thesaurer. Upon the second Tuesday of April, the Collectors of the Shires of Renfrew, Dum­bartan, Argyle, Tarbet, Bute, Air, Dumfreis, Stuartie of Kircudbright, Wigton, Kincardin, Aberdene, and Bamff, shall do the like since the tenth of February. And upon the second Tuesday of May, the Collectors of the Shires of Murray, Innernesse, Nairne, Sutherland, Cromartie, Caithnesse, Orknay, and Zetland, shall do the like since the tenth of February last. And the Collectors are to do every other thing as they shall be warranted by the Commissioners.

The Surveyers are hereby authorized and warranted; Surveyers. To enter the Custome-houses, search, view, examine, take Copies of any Custome and Impost book belonging thereto; As also to enter the Sellers, Store­houses, Brew-houses, or any other houses or places belonging to any persons, that sels, buyes, or spends, any of the saids Commodities lyable to Excise: And to take Inventar thereof, for rhe Collectors use in leavying the Excise money. They are also to perform this Ser­vice, as they shall be commanded by the Commissioners.

Subservi­ent officers.The Subservient officers, are hereby authorized with power, To make seach for un-excised goods, and of all those who shall refuse to make true entrie of their Excisable Commodities: And to summond offenders before the Commissioners: And to do any other thing competent to such offices, as they shall be warranted by the Com­missioners.

Ale and Beer.And that their Officers may the more readily performe their seve­rall charges, and the Excise money timously lifted; It is statute and ordained, That all Importers, or Brewers of Beer to Burgh or Land, for sale, or private use within this Kingdome, shall weekly deliver to the Collector of Excise or Surveyer, a true and perfect List of the Beer weekly brewed, or imported by them as said is. And that they pay the Excise to the Collector weekly, and the Brewer for private use monethly: And both are to give up an accompt, and make payment as aforesaid, under the pain of forfeit of the double of the Beer con­cealed; beside, That the Brewer or Importer for sale, shall be dischar­ged his Trade for a year thereafter; And this failzie to be proven by any lawfull manner of probation.

And it is declared, That the Excise of Ale and Wine shall be up­lifted, according to the severall Rates in the Table of Excise, allow­ing to every Boll of browne Malt, containing foure Furlots of prik­met, within the Kingdome, fifteene gallons of Ale; and to every [Page 4]Tunne of Wine sixtie [...] gallons. And it is ordained, That the buyer of Ale, Beer, or any other Merchandise excisable and retailed, shall notwithstanding of the trust of the stock, be obliged to pay the Excise in ready money.

It is ordained that all Malt-men in Burgh or Land, shall keep a book, wherein shall be insert all the Bols of Malt made by them, and the names of all the buyers thereof, with the quantity sold to every per­son, and what quantity they brew themselves, and which book or double thereof, the said Malt-man shall deliver under his hand to the office of Excise Collectors or Surveyers, when he shall be required; and failing herein, he shall confiscate all his Malt concealed and not given up as said is.

Likewise it is ordained, That all Millers shall declare and give up to the Collectors and Surveyers as they shall be required, of all the Malt, ground at their severall and respective Milnes every week, under all highest pain, and as they will be answerable to the Commissioners of Excise.

Whereas a great quantity of Malt is usually transported to the farre High-Lands; It is ordained, That the buyers and transporters shall pay the Excise to the sellers thereof, notwithstanding they buy the same upon trust, and take a ticket of payment of the Excise, which be­ing produced to the Collector or Surveyer where they live, shall be freed of the Excise, otherwise shall pay the Excise, and forfeit the whole Malt concealed.

It is also ordained, Wine. That the Custome and Impost books, be made patent to the Surveyers, or other Officers of Excise, who are ordai­ned to take a note of the same, and of the Wines entred therein; Be­sides, That the Merchant-Venturers or Owners, shall be obliged to declare to whom he hath sold the same, Vintner or other person what­soever; and what they sell for private use, that the first Seller or Im­porter shall be lyable for the Excise thereof, which is to be payed in by the buyer for private use to them before the delivery thereof; not­withstanding the Wine it self is taken upon trust. And for such Wines as the Merchant-Venturer hath before this time sold and delivered for private use; It is ordained, That the buyer or receiver shall be obli­ged to give up an accompt thereof to the Collector or Surveyer of the Excise, and pay the Excise thereof; As also that the Vintner give up a weekly accompt to the Collector or Surveyer what they sell, and pay Excise accordingly: Wherein if either the buyer of Wine for private use, or the Vintner shall failzie, they are to forfault the double availe of the Wine, concealed and not payed for; Besides, That the Vintner shall be discharged sale of Wine for a year. And this failzie to be proven as of before.

Aquavitae and strong Waters.That all makers and sellers of Strong-waters and Aquavitae, give up atrue Inventar under their hands to the office of Excise, or to the Collectors and Surveyers of the bounds where they dwell, as they shal be required, of all the Strong waters & Aquavitae made by them be­fore it be sold; & after it is sold, give up a List of the first buyers there­of, [Page 5]with the quantity sold to every person; to the effect the Excise may be tried and payed to the publick. And it is declared, That the maker or seller of the saids Strong-waters, shall pay the Excise af­ter they be sold, and take the Excise from the first buyer. And if the maker or seller failzie to give the said Inventar or List, or if the samine shall be improven according to the Laws of the Countrey, the said maker or seller shal for fault the value of the Strong-waters so concealed and improven. Likeas the first buyers of Strong-waters for sale, shall give an accompt of all the Strong-waters and Aquavitae lying in their hands as yet unsold, and of what they have sold, after the tenth of February instant, to the Collectors or Surveyers within their bounds: To the intent what is sold after the said day, may pay Excise; and fai­ling herein, to for fault the value of the waters not compted and Exci­sed. And the maker or seller paying the Excise, shall give a ticket to every other seller of the said Strong-waters, testifying that the Excise is payed, and whoso shall not instruct the payment of Excise by the ticket foresaid, shall be lyable in paiment of the Excise, and for fault the value of the waters not excised.

Merchant Wares.And whereas it is the custome of all Merchant Ware excised, That at the receiving of their Goods, they make Entrie to the Office of Ex­cise, and pay the Excise before they retail the same: Or otherwayes that the Surveyers enter their Shops, Ware-houses, or such other pla­ces where their Goods may be apprehended, and take oaths for help and qualification, and confiscate the double of what is concealed for the first fault; Yet notwithstanding, for the ease and better accom­modating the Merchants Traders with Excised Goods in this King­dome; It is ordained, that the Retailers and Sellers of Goods charge­able with Excise, shall monethly give in to the Commissioners of Ex­cise, or any having their warrant, a Book subscribed by their hands, containing a note and an accompt of all the severall Goods and Com­modities Exciseable and sold by them within that moneth, with the dayes of the moneth, and persons names to whom they were sold, and pay the Excise accordingly. And the failzie or omission herein, to be the triple of the price of the Commodities omitted or concealed, and to be proven as aforesaid.

And it is ordained, that all Excisable Commodities that are bought by a Shop-keeper or Retailer from another, the first Retailer or Shop­keeper is lyable in payment of the Excise. Also whatsoever Commo­dities are bought by others then Shop-keepers, for private use from the Importer, the Importer or first Seller is lyable for Excise. And whatsoever Commodities are bought from any Importer, by any o­ther Burger in any other Burghs, or by any Merchant that keeps Booth, the first Buyer from the Importer payes the Excise in the place where he lives. And therefore it is hereby declared, that the first Im­porter is onely lyable to pay the Excise of those Goods he sells to any that have no residence within Burgh, or Chapmen that have no con­stant residence, but travells with his Pack thorow the Countrey. And therefore upon the Importers certificat of the first payment of Excise, these parties are free.

It is also ordained, Fleshes. That the Deacons of Fleshers within Burgh, or any Flesher elswhere, shall give up the names of all the Masters of their Calling, and the names of all those that presenteth Fleshes to be sold in Markets: And that every Master shall give up the names of all their Servants and Slayers; And that the Fleshers and Slayers of Oxen, Bulls, or any slaughtered Goods, mentioned in the cable of Excise in Edinburgh, Leith, Cannongate, or Liberties thereof; Potterraw, West-port, or Pleasance, shall compeir on Monday of every week before the Commissioners of Excise, beginning the fourth Munday of February, the 26. day of the Moneth: Bringing with them a List of all the slaughtered and sold Goods from the tenth of February, to the in­tent they may pay the Excise thereof; And failing of compearance or paying the Excise, they shall forfeit the price of each Beast concealed, toties quoties; And failing thereof, shall be imprisoned, till they make payment of all by-gone Excises and forfeitures unpayed: as also finde caution for their appearance and paying of Excises and forfeits they shall incurre in time coming, and be discharged of that Calling, during the pleasure of the Commissioners of Excise.

It is also ordained, that every Porter, or any other that shal be appoin­ted within Burgh, shall keep a Book, to be given in under their subscri­ption and declaration to the Commissioners, wherein shall be insert the number and severall kindes of all Exciseable Beasts, both slaugh­tered and unslaughtered, that entereth within the Ports thereof, with the names of the persons to whose behoof those Beasts are brought in. And the said Porter, or other appointed, shall receive the Excise of the slaughtered Goods from the in-bringer thereof, not shewing a ticket from the Surveyer, that it is already payed; otherwayes he shall take the Excise, and give a ticket to warrant him at all other Surveyers hands, and deliver the same to the Collector. And whosoever buyeth Skinnes or Hides of slaughtered Goods within Burgh, shall keep a Book to be given in under his subscription and declaration, wherein shall be insert the names of the Fleshers, and sellers of the Skinnes and Hides within the saids Burghs, that the more exact triall may be had of all the slaughtered Goods therein, lest the Publicke be defrauded of the benefit of the same. And if the saids Buyers of Skinne and Hide neglect to bring in this Book monethly, and oftner as they shall be required, they shall forfeit all the Skinnes they have cost and not given up; and this concealment to be proven, ut supra: and the like or any other course shall be taken by the Commissioners for the rest of the Kingdom in Burgh or Land. The Excise of Fleshes is to be payed by the Slayer or Flesher for sale; And siclike by any that have of their own, whether payed by their Tenants, or of their own plenishing.

Touching Tobacco, It is ordained, that all the Custome and Impost Books be patent to the Office of Excise, Tobacco. or to the Collectors and Surveyors, to the intent an entrie may be known for the Excise; And that all Skippers, Mariners, and Owners of Tobacco, are obliged before they put out any Goods out of their Ships and Vessels, to make [Page 7]a true entrie thereof under their subscription, and upon declaration, un­der the pain of confiscation of what is concealed. And that they give up an Inventar of all the Tobacco Imported in their Ships or Vessels, with the names of the Owners thereof; and that no taksman shall take entrie of other Goods, till the whole Tobacco be entred: to the effect it be­ing sold, the Excise may be payed to the Publick, for which the ow­ners shall be lyable; and shall keep a book, which under their hand­writing, and upon declaration, they shall produce to the Commissio­ners, Collectors, or Surveyers as they shall be required; in which book shall be insert the names and sir-names of all the buyers, with the quantitie bought by every one.

And it is ordained, That the first seller of Tobacco shall give a ticket to every buyer, shewing the Excise thereof payed to the Pub­lick: And if the buyer cannot instruct payment of the Excise by this ticket; he is to be lyable in payment of the Excise by and attour the confiscation of his Tobacco.

And for tryall of all Tobacco already imported, and yet unfold within the Kingdome; It is ordained, that Shop-keepers, Taverners, Ale-sellers, or other sellers of Tobacco whatsoever, shall be obliged to give a true Inventar and accompt of all the Tobacco lying in their hands, or what they have sold, after the tenth of February, to the of­fice of Excise, or to the Collectors and Surveyers within the bounds where they dwell. Which if they delay, till search and triall be made thereof, they shall be lyable to the double of the Excise by and attour the confiscation of the Tobacco. And it is ordained that all Skippers, Mariners, or Owners of Tobacco, when they make entry of the same, shall finde caution to make payment of the Excise after the sale there­of.

Coal trans­ported.It is ordained, That all Coale-Masters be obliged to cause their Grieves at the loading of any Ship or other Vessell with Coale, to be transported out of the Kingdome, keep a book, wherein shall be in­sert the just price of the loading of the said Ship or Vessell, with the name of the Ship, Master or Skipper, and date of loading, which book or double thereof he shall give up under his hand-writing to the Col­lector or Surveyer, the first Tuesday of every moneth, beginning the first Tuesday of March next to come, for the Excise payable after the tenth of February before: As also the Master and Owner of the Coale, shall upon his honour and credit, subscribe the book foresaid, that it is just and right to their best knowledge. And failing of the giving up of the said Inventar, and paying of the Excise thereof, the Master and Owner of the Coale shall pay the triple of the concealed Coale.

Bestiall transpor­ted.It is ordained, That all Tacksmen of the Customes on the Borders, for the Bestiall driven into England, shall keep a book, and give in the same under their subscription & true declaration to the office of Excise, wherein shall be insert the number and severall kinde of beasts, with the names of the Drovers, and dayes of the moneth when they passe; and shall be comptable for the Excise thereof foure times in the year and oftner, as they shall be required. And failing of their compea­rance, [Page 8]compting and paying, shall forfeit the triple of the Excise fore­said.

Ale and Beer trans­ported.It is statute and ordained, That no Brewers, sellers of Ale or Beer, give any Beer or Ale to Skippers for provision of their Ships, be­fore the Skipper deliver to them a Warrant and Licence for the quan­tity of the same from the Collector or Surveyer within the bounds where they load their Ships, or (in their absence) of the Magistrate of the bounds, to the intent they take in no more Beer nor Ale under that pretext, nor may be judged sufficient for the voyage. And in case of the deliverie of any Beer or Ale, without the Warrant fore­said, the saids Brewers or Sellers shall pay the double of the Excise of all Beer and Ale, so and without Warrant delivered by them.

Made work imported, which is the explanati­on of the pe­nult Act contained within the printed Table of Excise.It is ordained, That all kinde of made Work, brought home and sold, viz. Brasse-Chandlers, Spurres, Bridle-bits, Stirrop-irons, Horse-combs, Knives, mounted-Swords above ten marks, or Guards above the same price. All manner of Sadles, Sadle and Horse-graith, Goldsmith-Work of all sorts of Plate, Rings, Jewels set or un-set. All forreine Pewter, Hangings, Tapestrie, mounted Beds, Stools, Chaires, Cushions, Carpets, Blankets, Rugs, Coverings, Feather-beds, Cods, Bowsters, Quilts, Trunks, Chamber-stools, Hat-cases, Caves, Cabi­nets, and Cloak-bags, Gloves and Purses 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 Slip­pers or with Lace, drinking Glasses, wrought Petticots; and Wascots, Clocks, Watches, and Munters, Boots and Shooes, shall be given up by the Merchants-sellers thereof, under subscription and declaration to the Commissioners, Collectors, or Surveyers, and pay the Excise thereof for every twelve pound value 13. shillings 4. pence: And failing of giving up, or paying the Excise, to forfeit the worth of the Goods concealed.

The Committee of Estates, Ordaines the Commissioners of every Parish, and Collectors of the bounds joyntly, to appoint the Surveyers, to take sufficient caution of them, and administer to them the oath for faithfull administration. And the Surveyer shall give in their weekly or monethly accompts to the Commissioners of every Parish, who shall subscribe the same joyntly with the Surveyer, and upon their credit and honour to their best knowledge, testifie the truth of the saids accompts; to the intent there may be a true charge to the Collectors of Excise: And also that the Collectors shall give in the double of the Surveyers book so subscribed with their own books un­der their hands and declaration to the Commissioners, that the ac­compts of moneys therein contained are just and true.

If any person or persons, liable in payment of Excise, shall refuse, conceale, or neglect to pay the same, according to the rates contained in the table of Excise, or doe any thing contrary thereto, the same be­ing proven before the Commissioners, they shall forfeit the triple of the value of the goods or commodities so by him concealed or not payed: And the Commissioners hath hereby power to give order for [Page 9]poynding the readiest of the offenders goods, and commit them to prison till they pay the forfeit; And that the Informer shall have payed him from the Thesaurer, which shall be allowed him, the third part of any forfeits that shall accresse by his information. And it is or­dained that all confiscate goods, fines, forfeits, and penalties, taken by the Collectors or Surveyors, or other Officers, shall be payed to the office of Excise, with the Excise moneyes payable by them, the same confiscate goods and penalties being insert in a book, with the names off whom they were taken, and for what causes; which booke they shall give into the office under their hand, and upon declaration, allow­ing the third part to the Informer, as is aforesaid.

The Commissioners of Excise have hereby power and authority to call before them any person or persons they shall thinke fit, to en­forme and testifie touching all and every one of the saids ordinances in the Excise, and to examine any persons upon oath for the better discoverie of any fraud or neglect in the not entring of any commodi­ties to be entred, or not paying the Excise, conforme to the ordinan­ces made thereanent; Which oath the Commissioners, or any they shall appoint by their hand-writings, shall have power to administer, and the testimony of two credible witnesses to be sufficient in that be­halfe.

It is hereby ordained, that all Commissioners, Thesaurers, Clerks; Registers, Collectors, Surveyors, or other Officers of Excise, and all other person or persons who shall do any thing in execution or perfor­mance of any ordinance of the said office, shall be therein from time to time protected and saved harmelesse by the power and authority of the Estates and their Committees.

Like as all Provests and Bailies within Burghs, Sheriffes, Stewarts, Bailies, Constables, and their deputes, and other Magistrates to Burgh and Land, and all Colonels and Committees of warre in the King­dome, for the time, are hereby commanded and ordained, to be aiding and assisting to the saids Commissioners and Officers of Excise, and every one of them, in the execution of their severall offices and articles therein contained; and that they have a speciall care that the Excise of Beere and Ale, Wines, Fleshes, and other things, be duely payed, and the refusers punished, according to the Statutes in that behalfe made: And hereby they faile not, as they will be answerable to the Estates; or their Committees.