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ID Title Author Corrected Date of Publication (TCP Date of Publication) STC Words Pages
A58574 Act of Parliament and Commission, anent the excise and the collecting thereof, 29. July 1644; Laws, etc. Scotland.; Scotland. Parliament. 1644 (1644) Wing S1120; ESTC R12766 15,783 20

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ordained that Shop-keepers Taverners Ale-sellers or other sellers of Tobacco whatsoever shal 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 shal find caution to make payment of the Excise after the sale thereof Coal trasported It is ordained That all Coale-Masters be obliged to cause their Grieves at the loadning 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 loadning of the said Ship or Vessell with the name of the Ship Master or Skipper and date of loadning 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 payablel 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 Coale shall pay the triple of the concealed Coale Bestiall transported It is ordained That all Taksmen of the Customs 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 compting paying shal forfeit the triple of the Excise foresaid ●le and ●eer trans●orted 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 Surveyor 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 Beere 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 Saddles Saddle and Horse-graith Goldsmith-Work of all sorts of Plate Rings Jewels set or unset All forreine Pewter Hangins 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 Lawn 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 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 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 Surveyor 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 lyable 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 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 Surveyers 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 in to 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 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 Surveyers or other Officers of Excise and all other person or persons who shal do any thing in execution or performance of any ordinance of the said office shall be therein from time to time protected and saved harmlesse by the power and authority of the Estates and their Committees Like as