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ID Title Author Corrected Date of Publication (TCP Date of Publication) STC Words Pages
A57889 Rules, orders and instructions, made and published by the commissioners of customs and excize in Scotland, to be observed by the several officers conjunctly of both, in relation as well to customs as excize of forreign goods upon importation or sale; Rules, etc. Scotland. Commissioners of Excise.; Scotland. Commissioners of Customs. 1656 (1656) Wing R2268; ESTC R218493 67,173 93

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make return of an Hogshead of Wine fit only to distill and receive a good one in stead thereof in this case the rate of the bad Hogshead being Seventeen shillings six pence there will remain then to be paid more Twelve shillings six pence which compleats the sum of Thirty shillings the full rate of a good Hogshead of Wine Bills of Store and Portage to be charged to accompt or else pay Excize All Goods passed by Bill of Store Portage or otherwise as to the freeing them of Customs are neverthelesse to be charged on accompt of the Merchant Importer or else pay Excize respectively as in all other cases as if the same had not been passed by any such Bills or otherwise at all but then imported INSTRUCTIONS To the COLLECTORLS or SUB-COMMISSIONERS of EXCIZE as to Goods Outwards for beyond the Seas Goods Outwards to be entred EVery Merchant Retailer Shop-keeper or other may when and as often as he shall desire ship out any Goods Wares or Commodities excizable unto any Parts beyond the Seas making Entry and doing otherwise in all particulars as is required in the businesse of the Customs for and upon the shipping out of any Goods or Merchandize No more then entred to be shipped on board But forasmuch as the Merchants Accompts are to have so much credit as there shall be Goods at any time shipped out or else that the Excize paid for these Goods is to be re-paid especiall care is to be taken That neither more nor lesse Goods be permitted at any time to be shipped or carried on board any Ship or Vessel than shall be mentioned and expressed in the particular Entry Outwards of the Exporter and so in the Warrant of the Collector and Cheque upon that Entry And Bond to be first given That before the shipping out of any Goods or Merchandizes which have not paid the duty of Excize a sufficient Obligation in Law be entred into by the Merchant or Exporter shipping out such Goods wherein he shall be bound either by himself or else with sufficient Caution as shall be thought fit and approved of by the Collector in such sum of Money as shall amount to double the value of the said Goods with condition That the same shall be discharged at some Port or Place beyond the Seas And that he will by Oath or otherwise make due proof thereof before the Commissioners or any they shall appoint within such convenient space of time after as shall be agreed upon by the Merchant and Collector for doing thereof the same to be inserted and mentioned in the said Bond. Repayment of Excize That no re-payment of Excize for Goods shipped out be made by any Collector without the special Order and Warrant of the Commissioners themselves And before such Order can be passed the Collector upon application made unto him by the Merchant or Exporter shall give a Certificate signed joyntly by himself and the Cheque Upon certificate endorsed by the Searcher or Waiter expressing the time when the same were shipped out and in what Parcell the quantity and quality of the said Goods and when and in what Parcel and at what rate Excize had been paid for the same under which Certificate as aforesaid the Searcher or else the Waiter who was present at the shipping of the said Goods shall certifie his seeing the same done and when and in what Ship they were shipped their quantity and quality And after notice had and obtained that his Goods are landed or arrived in any Forreign Part or Place beyond the Seas the Merchant or Importer bringing the Certificate aforesaid and making due proof by Oath before the Commissioners or such as they shall appoint And Oath of the Merchant of his Goods being re verâ landed beyond the Seas and that the Excize of the same had been duly paid and satisfied as was expressed in the Certificate shall thereupon have Order and Warrant for repayment thereof accordingly Goods Outwards in what manner to be entred in the Collectors Books All Entries of Goods Outwards for beyond the Seas either with or else without having paid Excize are to be Entred constantly by the Collector in the Day-book drawing in that case a Blank Line with pricks or otherwise through the Columns for Receipts of Customs and Excize also INSTRUCTIONS for the COLLECTORS or Sub-Commissioners of Excize as to Goods sent to or from the Coast Coast Goods how to be Entred ALL Goods coming in from or going out by Land or by Sea to any Port or Place of this Nation or England are in like manner to be entred and taken up or shipped out by the Merchant as is directed for the Customs But the Merchant Importer or Exporter is to make Entry of the same by severall and distinct Bills from those he gives for the Customs unlesse the Merchant Importer shall bring in such Goods which had before payed or else not having formerly payed Excize shall then happen to pay the same before landing or that the Merchant Exporter shall happen to ship out Goods for any part of Scotland which had before paid Excize for in these cases the same Bills may serve both for Customs and Excize Bond to be given where Goods have not paid Excize Every Merchant shipping out Goods for the Coast which have not paid Excize or else sending such Goods by Land is in like manner as for Goods shipped for beyond the Seas to give Bond or a sufficient Obligation in Law with condition that the Goods shipped out shall bonâ fide be landed at some other Port or place of this Nation and there Entred with the Officer appointed for receiving Excize from whom he is to bring Certificate in due form and manner of his doing thereof To return Certificate or some other for him according as by condition of his Bond is required Which Certificate is to be returned within such convenient space of time afterwards as the Collector shall think reasonable for doing thereof the same to be mentioned and expressed in the said Bond or Obligation Goods having paid Excize to be shipped by Sufferance Any Shop-keeper Retailer or other shipping out Goods which have already paid Excize The Collector after Entry thereof by such Shop-keeper Retailer or other setting forth the quality of the Exporter the name of the Ship and Master of whence and to what place bound with the quantities and qualities of his Goods and when and in what parcell cleared as to Excize is to grant or permit a Sufferance for shipping thereof as followeth The form of a Permit or Sufferance LEITH Excize IN the Sarah of Brunt-Island Anthony Lilburn Master pro Invernesse Michael Craig Retailer Two Hogsheads of French Wines but not to be Exported without further order Dated the _____ day of _____ A. B. Collector C. D. Cheque To be delivered to the Waiter who is to see the goods brought from the Exporters Which