ACTS AND STATUTES Set down by the COMMITTEE OF ESTATES OF SCOTLAND; For regulating the matter of EXCISE, and speedy bringing in of the monies to be raised thereupon: Conform to the power given to them by the CONVENTION of ESTATES.  
EDINBURGH: Printed by Evan Tyler, Printer to the Kings most Excellent Majesty. 1644.   

At Edinburgh the 15. of February 1644.  
FOrsameikle as the Estates of this Kingdom finding it necessary that some means should be provided for settling a stock of credit or security, whereupon monies may be raised for supplying the necessities of the Armies sent from this Kingdom into England and Ireland, did by their Act of the last of Januarie unanimously agree and ordain that the same should be by way of Excise, and recommended to the Committee of Estates to take the best way how the same might be most speedily and with least expense managed and uplifted; And the Committee of Estates having taken the same to their consideration, they have thought fit, and accordingly concluded and agreed upon the Acts following, as most conducing to the better regulating and uplifting of the monies to be raised on this Excise; And ordains the same to be printed, and published at the Market Crosses and Parish Kirks of the Kingdom, wherethrough none pretend ignorance of the same.  

Of which Acts the tenor follows.  

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 Earl 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 Chancellor to be supernumerary, to be Commissioners of Excise; With power to them to govern the whole office of Excise, To make Acts and Constitutions for the better regulating thereof, and the more speedy uplifting of monies 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 find occasion, all subordinate Officers, as Collectors, Surveyors, Keepers of the Registers of Entries and Accounts, and all other subservient Officers: and at their entries to take their oaths and surety for the faithful discharge of their offices, and to allow them such yearly and proportionable allowances for their pains, 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, Surveyors, and others Intrometters; And to keep in record all the monies 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 do every thing that may tend for the right regulating of this Excise, and to give their oaths 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 proceed.  
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 monies 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 he shall be warranted by the Commissioners of Excise: And the Thesaurer is hereby appointed to make and deliver a faithful and true account of all receipts and disbursements to the Commissioners or Quorum thereof monthly, or oftener, as he shall be required by the Estates or their Committees, and shall give his oath and find caution for the faithful account and discharge of his Office.  

Registers and Clerks  It is also ordained, That there be a Register belonging to the Office, who shall keep a book wherein are to be insert all the receipts of monies raised upon this Excise (being allowed by the Commissioners) according as the same shall be given up by the several Collectors in burgh's and other places in the Country: Wherein also are to be insert the names and surnames of the Collectors thereof, and of the several places and Parishes whereout of these sums were collected, with the date of the delivery thereof to the Thesaurer. As also all extracts that the surveyors shall take out of any note or book belonging to the Custome-houses, and entries to be made by the Surveyors of Excisable goods, remaining in Cellars, Storehouses, or any other places or houses of any persons that sells, buys, or spends any of these Commodities.  
And this is to be without prejudice of the Office of Clerk 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, writ Missives, and do every other thing incumbent to the Office of a Clerk.  

Collectors.  The Collectors are to receive and levy money of all Excisable goods, within the bounds appointed to th●●●. And to receive from the Surveyors of these bounds, the Inventar of Excisable Commodities, conform to the Survey: or they themselves may inquire 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 paid the month 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, innerness, 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 Surveyors are hereby authorized and warranted; 
Surveyors.  To enter the Custome-houses, search, view, examine, take Copies of any Custom 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 sells, buys, or spends, any of the said's Commodities liable to Excise: And to take Inventar thereof, for the Collectors use in levying 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 entry of their Excisable Commodities: And to summoned 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 perform their several 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 Kingdom, 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 monthly: And both are to give up an account, 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 lawful manner of probation.  
And it is declared, That the Excise of Ale and Wine shall be uplifted, according to the several Rates in the Table of Excise, allowing to every Boll of brown Malt, containing four Furlots of prikmet, within the Kingdom, fifteen gallons of Ale; and to every Tun of Wine sixty 〈◊〉 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 Maltmen 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 Maltman shall deliver under his hand to the office of Excise Collectors or Surveyors, 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 Surveyors as they shall be required, of all the Malt, ground at their several 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 fare Highlands; 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 Custom and Impost books, be made patent to the Surveyors, or other Officers of Excise, who are ordained to take a note of the same, and of the Wines entered 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 liable for the Excise thereof, which is to be paid in by the buyer for private use to them before the delivery thereof; notwithstanding the Wine itself 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 account thereof to the Collector or Surveyer of the Excise, and pay the Excise thereof; As also that the Vintner give up a weekly account 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 avail of the Wine, concealed and not paid 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 Surveyors of the bounds where they dwell, as they shall 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, with the quantity sold to every person; to the effect the Excise may be tried and paid to the public. And it is declared, That the maker or seller of the said's 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 Country, the said maker or seller shall for fault the value of the Strong-waters so concealed and improven. Likeas the first buyers of Strong-waters for sale, shall give an account 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 Surveyors 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 counted 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 paid, and whoso shall not instruct the payment of Excise by the ticket foresaid, shall be liable in payment of the Excise, and for fault the value of the waters not excised.  

Merchant Wares.  And whereas it is the custom of all Merchant Beware excised, That at the receiving of their Goods, they make Entry to the Office of Excise, and pay the Excise before they retail the same: Or otherways that the Surveyors enter their Shops, Warehouses, 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 Merchant's Traders with Excised Goods in this Kingdom; It is ordained, that the Retailers and Sellers of Goods chargeable with Excise, shall monthly give in to the Commissioners of Excise, or any having their warrant, a Book subscribed by their hands, containing a note and an account of all the several Goods and Commodities Exciseable and sold by them within that month, with the days of the month, 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 Shopkeeper or Retailer from another, the first Retailer or Shopkeeper is liable in payment of the Excise. Also whatsoever Commodities are bought by others than Shopkeepers, for private use from the Importer, the Importer or first Seller is liable for Excise. And whatsoever Commodities are bought from any Importer, by any other Burger in any other burgh's, or by any Merchant that keeps Booth, the first Buyer from the Importer pays the Excise in the place where he lives. And therefore it is hereby declared, that the first Importer is only liable 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 travels with his Pack thorough the Country. And therefore upon the Importers certificate of the first payment of Excise, these parties are free.  
It is also ordained, 
Flesh's.  That the Deacons of Fleshers within Burgh, or any Flesher elsewhere, shall give up the names of all the Masters of their Calling, and the names of all those that presenteth Flesh's 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, Westport, or Pleasance, shall compeir on Monday of every week before the Commissioners of Excise, beginning the fourth Monday of February, the 26. day of the Month: 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 bygone Excises and forfeitures unpayed: as also find caution for their appearance and paying of Excises and forfeits they shall incur 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 shall 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 several kinds 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 showing a ticket from the Surveyer, that it is already paid; otherways he shall take the Excise, and give a ticket to warrant him at all other Surveyors hands, and deliver the same to the Collector. And whosoever buyeth Skins 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 Skins and Hides within the said's burgh's, that the more exact trial may be had of all the slaughtered Goods therein, lest the Public be defrauded of the benefit of the same. And if the said's Buyers of Skin and Hide neglect to bring in this Book monthly, and oftener as they shall be required, they shall forfeit all the Skins 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 Flesh's  to be paid by the Slayer or Flesher for sale; And siclike by any that have of their own, whether paid by their Tenants, or of their own plenishing.  
Touching Tobacco, It is ordained, that all the Custom and Impost Books be patent to the Office of Excise, 
Tobacco.  or to the Collectors and Surveyors, to the intent an entry 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 a true entry 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 entry of other Goods, till the whole Tobacco be entered: to the effect it being sold, the Excise may be paid to the Public, for which the owners shall be liable; and shall keep a book, which under their hand-writing, and upon declaration, they shall produce to the Commissioners, Collectors, or Surveyors as they shall be required; in which book shall be insert the names and surnames of all the buyers, with the quantity bought by every one.  
And it is ordained, That the first seller of Tobacco shall give a ticket to every buyer, showing the Excise thereof paid to the Public: And if the buyer cannot instruct payment of the Excise by this ticket; he is to be liable in payment of the Excise by and attour the confiscation of his Tobacco.  
And for trial of all Tobacco already imported, and yet unfold within the Kingdom; It is ordained, that Shopkeepers, Taverners, Ale-sellers, or other sellers of Tobacco whatsoever, shall be obliged to give a true Inventar and account 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 Surveyors within the bounds where they dwell. Which if they delay, till search and trial be made thereof, they shall be liable 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 find 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 Vessel with Coal, to be transported out of the Kingdom, keep a book, wherein shall be insert the just price of the loading of the said Ship or Vessel, 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 month, 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 Coal, 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 Coal shall pay the triple of the concealed Coal.  

Bestial transported.  It is ordained, That all Tacksmen of the Customs on the Borders, for the Bestial 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 several kind of beasts, with the names of the Drovers, and days of the month when they pass; and shall be comptable for the Excise thereof four times in the year and oftener, as they shall be required. And failing of their compearance, counting 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 delivery of any Beer or Ale, without the Warrant foresaid, the said's 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 kind of made Work, brought home and sold, viz. Brasse-chandlers', Spurs, Bridle-bits, Stirrop-irons, Horse-combs, Knives, mounted-Swords above ten marks, or Guards above the same price. All manner of Saddles, Saddle and Horse-graith, Goldsmith-Work of all sorts of Plate, Rings, Jewels set or un-set. All foreign Pewter, Hang, Tapestry, mounted Beds, Stools, Chairs, Cushions, Carpets, Blankets, Rugs, Cover, Featherbeds, Cod, Bowsters, Quilts, Trunks, Chamber-stools, Hat-cases, Caves, Cabinets, and Cloak-bags, Gloves and Purses of all kind. All made Work of Holland, Cambric, Lawn, Tiffanie plain or laced, Needle or Cutwork, Muffs, Fans, Feathers, Pokes, Embroidered Caps and Slippers or with Lace, drinking Glasses, wrought Petticoats; and Wascots', Clocks, Watches, and Munters, Boots and Shoes, shall be given up by the Merchants-sellers thereof, under subscription and declaration to the Commissioners, Collectors, or Surveyors, 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, Ordains the Commissioners of every Parish, and Collectors of the bounds jointly, to appoint the Surveyors, to take sufficient caution of them, and administer to them the oath for faithful administration. And the Surveyer shall give in their weekly or monthly accounts to the Commissioners of every Parish, who shall subscribe the same jointly with the Surveyer, and upon their credit and honour to their best knowledge, testify the truth of the said's accounts; 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 Surveyors book so subscribed with their own books under their hands and declaration to the Commissioners, that the accounts of moneys therein contained are just and true.  
If any person or persons, liable in payment of Excise, shall refuse, conceal, or neglect to pay the same, according to the rates contained in the table of Excise, or do 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 paid: And the Commissioners hath hereby power to give order for poinding the readiest of the offender's goods, and commit them to prison till they pay the forfeit; And that the Informer shall have paid 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 paid to the office of Excise, with the Excise money's 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 book 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 think fit, to inform and testify touching all and every one of the said's ordinances in the Excise, and to examine any persons upon oath for the better discovery of any fraud or neglect in the not entering of any commodities to be entered, or not paying the Excise, conform 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 behalf.  
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 harmless by the power and authority of the Estates and their Committees.  
Like as all Provests and Bailies within burgh's, Sheriffs, Stewarts, Bailies, Constables, and their deputes, and other Magistrates to Burgh and Land, and all Colonels and Committees of war in the Kingdom, for the time, are hereby commanded and ordained, to be aiding and assisting to the said's Commissioners and Officers of Excise, and every one of them, in the execution of their several offices and articles therein contained; and that they have a special care that the Excise of Beer and Ale, Wines, Flesh's, and other things, be duly paid, and the refusers punished, according to the Statutes in that behalf made: And hereby they fail not, as they will be answerable to the Estates; or their Committees.   
Arch. Primrose.