merchant_n or_o other_o intend_v to_o lade_v or_o ship_n and_o so_o make_v entry_n of_o any_o good_n outward_o for_o the_o coast_n the_o collector_n and_o cheque_fw-fr be_v thereupon_o to_o make_v a_o cocquet_n or_o transire_fw-la at_o the_o nature_n of_o his_o entry_n shall_v require_v cheque_fw-fr their_o cocquet_n and_o transires_fw-la to_o remain_v in_o the_o custody_n of_o the_o collector_n and_o cheque_fw-fr which_o cocquet_n or_o transire_fw-la be_v to_o remain_v in_o the_o joint_a custody_n of_o the_o say_a collector_n and_o cheque_fw-fr until_o such_o time_n as_o the_o merchant_n be_v or_o shall_v be_v ready_a to_o carry_v or_o ship_v his_o good_n on_o board_n and_o then_o upon_o notice_n give_v thereof_o to_o be_v deliver_v to_o the_o waiter_n appoint_v to_o attend_v that_o ship_n in_o which_o they_o be_v to_o be_v lade_v who_o shall_v forthwith_o see_v the_o same_o do_v and_o if_o the_o merchant_n have_v not_o before_o endorse_v till_o the_o good_n shall_v be_v ship_v and_o then_o to_o be_v deliver_v to_o the_o waiter_n to_o endorse_v he_o shall_v then_o give_v the_o mark_n and_o number_n of_o his_o good_n which_o shall_v be_v endorse_v on_o the_o say_v cocquet_n or_o transire_fw-la and_o the_o waiter_n also_o shall_v write_v his_o name_n thereupon_o with_o the_o time_n when_o he_o see_v the_o same_o ship_v and_o present_o after_o shall_v deliver_v the_o same_o back_n unto_o the_o chief_a searcher_n or_o else_o unto_o the_o collector_n where_o there_o be_v no_o chief_a searcher_n who_o shall_v keep_v the_o same_o by_o he_o till_o the_o ship_n be_v full_o lade_v same_o by_o he_o to_o the_o searcher_n or_o collector_n who_o after_o full_a lade_n and_o oath_n give_v by_o the_o master_n &_o search_v make_v shall_v deliver_v the_o same_o or_o else_o one_o general_a cocquet_n to_o such_o master_n no_o ship_n unlade_v to_o be_v d_o scharge_v before_o examination_n of_o entry_n &_o search_v of_o the_o same_o and_o then_o the_o master_n or_o purser_n thereof_o come_v and_o make_v declaration_n upon_o oath_n that_o he_o have_v receive_v no_o good_n on_o board_n but_o what_o have_v be_v lade_v by_o cocquet_n transire_fw-la or_o sufferance_n and_o the_o say_a searcher_n or_o collector_n or_o some_o waiter_n appoint_v by_o he_o go_v on_o board_n to_o search_v and_o find_v no_o other_o or_o more_o good_n lade_v therein_o then_o for_o which_o there_o be_v or_o have_v be_v cocquet_n transire_fw-la or_o sufferance_n grant_v for_o do_v thereof_o shall_v thereupon_o deliver_v the_o cocquet_n and_o transires_fw-la remain_v in_o his_o custody_n or_o else_o one_o general_a cocquet_n for_o all_o unto_o the_o master_n or_o purser_n of_o the_o ship_n who_o be_v to_o be_v clear_v and_o discharge_v that_o she_o may_v proceed_v upon_o her_o voyage_n according_o no_o ship_n inward_o from_o the_o coast_n be_v to_o be_v discharge_v or_o suffer_v to_o depart_v from_o the_o key_n or_o have_v any_o good_n the_o novo_fw-la put_v on_o board_n before_o such_o time_n as_o the_o chief_a searcher_n or_o collector_n where_o there_o be_v no_o chief_a searcher_n shall_v first_o have_v examine_v the_o particular_a entrye_n with_o the_o master_n or_o pursers_n entry_n and_o find_v the_o same_o to_o agree_v shall_v afterward_o go_v on_o board_n and_o see_v that_o there_o be_v no_o good_n leave_v remain_v on_o board_n but_o that_o the_o whole_a lade_n have_v be_v real_o and_o true_o deliver_v and_o discharge_v the_o same_o mutaris_fw-la mutandis_fw-la to_o be_v observe_v for_o and_o upon_o all_o ship_n inward_o from_o beyond_o the_o sea_n in_o pass_v of_o good_n from_o port_n to_o port_n the_o collector_n and_o other_o officer_n customable_a what_o to_o be_v understand_v by_o good_n customable_a be_v to_o understand_v by_o good_n customable_a all_o ware_n and_o commodity_n grow_v wrought_v or_o manufacture_v within_o this_o nation_n and_o all_o foreign_a commodity_n and_o merchandize_n which_o have_v be_v import_v and_o remain_v in_o this_o nation_n viz._n by_o a_o englishman_n above_o twelve_o month_n and_o by_o a_o stranger_n above_o nine_o month_n and_o the_o property_n alter_v by_o the_o sale_n thereof_o make_v by_o the_o first_o importer_n instruction_n for_o the_o collector_n in_o levy_v of_o subsidy_n and_o custom_n etc._n collector_n to_o receive_v according_a to_o the_o book_n of_o rate_n etc._n etc._n the_o collector_n in_o every_o port_n appoint_v for_o receive_v of_o subsidy_n and_o custom_n upon_o all_o good_n ware_n and_o merchandise_n import_v into_o and_o export_v out_o of_o scotland_n be_v faithful_o to_o observe_v do_v and_o perform_v the_o same_o according_a to_o the_o article_n rule_n and_o direction_n of_o the_o present_a book_n of_o rate_n and_o such_o other_o as_o be_v direct_v to_o be_v receive_v for_o or_o concern_v the_o payment_n of_o the_o subsidy_n of_o tonnage_n and_o poundage_n or_o the_o importation_n or_o exportation_n or_o transportation_n of_o good_n prohibit_v by_o any_o statute_n act_n or_o ordnance_n of_o parliament_n ordinance_n or_o order_n of_o his_o highness_n the_o lord_n protector_n and_o his_o council_n now_o in_o force_n in_o england_n and_o become_v so_o in_o scotland_n by_o the_o union_n of_o both_o nation_n and_o to_o proceed_v in_o all_o thing_n belong_v to_o the_o duty_n of_o his_o place_n according_a to_o the_o same_o and_o according_a to_o such_o rule_n and_o instruction_n as_o he_o shall_v from_o time_n to_o time_n receive_v or_o have_v from_o the_o chief_a commissioner_n in_o that_o behalf_n pay_v what_o wine_n be_v to_o be_v account_v of_o the_o growth_n of_o the_o levant_n what_o native_n and_o stranger_n shall_v pay_v the_o collector_n be_v to_o take_v notice_n that_o all_o wine_n except_o rhenish_n and_o french_a wine_n be_v to_o be_v account_v of_o the_o growth_n of_o the_o levant_n and_o to_o pay_v custom_n according_o in_o levy_v the_o subsidy_n of_o poundage_n the_o collector_n be_v to_o collect_v receive_v and_o levy_v five_o in_o the_o hundred_o as_o a_o general_n subsidy_n upon_o all_o good_n inward_o and_o outward_o aswell_o from_o the_o english_a and_o scots_a merchant_n as_o from_o the_o merchant-stranger_n and_o the_o petty_a custom_n of_o three_o penny_n in_o the_o pound_n more_o from_o all_o stranger_n so_o as_o the_o merchant-stranger_n for_o every_o twelve_o penny_n to_o be_v pay_v by_o the_o english_a or_o scots_a merchant_n upon_o every_o pound_n or_o twenty_o shilling_n sterling_a be_v to_o pay_v one_o shilling_n three_o penny_n subsidy_n and_o custom_n manufacture_n what_o stranger_n shall_v pay_v for_o native_a commodity_n and_o manufacture_n upon_o coal_n pladding_n salmon_n and_o all_o manner_n of_o native-commodity_n or_o manufacture_n make_v thereof_o to_o be_v carry_v or_o ship_v outward_o he_o be_v to_o collect_v from_o the_o merchant-stranger_n five_o in_o the_o hundred_o over_o and_o above_o the_o five_o per_fw-la cent._n and_o petry-custom_n aforesaid_a so_o as_o the_o merchant-stranger_n for_o every_o twelve_o penny_n to_o be_v pay_v by_o the_o english_a or_o scots-merchant_n be_v to_o pay_v two_o shilling_n three_o penny_n subsidy_n and_o custom_n and_o the_o merchant-stranger_n for_o those_o commodity_n for_o which_o he_o be_v to_o pay_v double_a subsidy_n as_o lead_v tin_n custom_n double_a subsidy_n and_o double_a petty_a custom_n woollen-cloth_n and_o all_o or_o any_o manufacture_n make_v of_o wool_n or_o part_v wool_n be_v also_o to_o pay_v double_a petty-custom_n and_o upon_o woollen-cloth_n he_o be_v to_o pay_v more_o a_o old_a custom_n of_o fourteen_o penny_n upon_o every_o cloth_n export_v and_o proportionable_o upon_o new_a drapery_n as_o they_o be_v reckon_v for_o a_o cloth_n in_o the_o instruction_n annex_v to_o the_o book_n of_o rate_n sea_n native_n inhabit_v beyond_o the_o sea_n all_o english_a or_o scots_a inhabit_v beyond_o the_o sea_n and_o swear_v subject_n to_o foreign_a prince_n be_v to_o pay_v custom_n and_o other_o duty_n as_o stranger_n so_o long_o as_o they_o continue_v so_o custom_n denizen_n to_o pay_v stranger_n custom_n all_o stranger_n make_v denizen_n be_v to_o pay_v all_o custom_n and_o subsidy_n as_o stranger_n all_o great_a and_o small_a coal_n export_v be_v by_o order_n of_o his_o highness_n council_n in_o scotland_n for_o the_o government_n thereof_o bear_v date_n the_o first_o of_o november_n cauldron_n coal_n to_o be_v compute_v by_o the_o tun_n not_o cauldron_n 1655._o rate_v to_o pay_v a_o certain_a rate_n upon_o each_o cauldron_n contain_v twenty_o hundred_o weight_n especial_a care_n therefore_o be_v to_o be_v have_v in_o levy_v thereof_o that_o the_o collector_n do_v not_o receive_v or_o take_v the_o same_o according_a to_o the_o scot_n cauldron_n which_o be_v more_o or_o less_o in_o sundry_a place_n where_o such_o coal_n be_v ship_v and_o lade_v but_o according_a to_o the_o number_n of_o tun_n or_o twenty_o hundred_o weight_n contain_v in_o every_o such_o cauldron_n bottom_n coal_n ship_v in_o stranger_n
ship_v and_o after_o the_o say_a ship_n departure_n from_o the_o coast_n of_o scotland_n or_o arrival_n of_o the_o good_n in_o some_o port_n beyond_o the_o sea_n the_o merchant_n himself_o and_o no_o other_o person_n be_v to_o bring_v in_o the_o certificate_n of_o the_o searcher_n or_o waiter_n and_o debenter_fw-la aforesaid_a unto_o the_o commissioner_n and_o make_v oath_n before_o they_o that_o the_o good_n express_v in_o the_o debenter_fw-la and_o certificate_n aforesaid_a thereunto_o annex_v be_v real_o ship_v out_o both_o for_o quality_n &_o quantity_n and_o be_v not_o nor_o any_o part_n thereof_o since_o they_o be_v last_o ship_v out_o relanded_n in_o any_o port_n or_o creek_n in_o england_n wales_n or_o scotland_n then_o the_o commissioner_n will_v give_v warrant_n unto_o the_o respective_a collector_n from_o or_o out_o of_o who_o port_n the_o same_o be_v ship_v for_o re-payment_n back_o of_o the_o half-subsidy_n according_a to_o which_o order_n such_o collector_n within_o one_o month_n after_o in_o case_n nothing_o shall_v or_o may_v in_o that_o time_n appear_v which_o may_v just_o impede_fw-la or_o hinder_v the_o do_v thereof_o be_v to_o make_v re_fw-mi payment_n of_o the_o same_o according_o taking_z the_o receipt_n of_o the_o merchant_n or_o of_o his_o know_a factor_n or_o agent_n on_o the_o backside_n of_o the_o debenter_fw-la for_o so_o much_o as_o shall_v be_v pay_v unto_o he_o by_o the_o seven_o article_n of_o instruction_n annex_v to_o the_o book_n of_o rate_n custom_n good_n import_v to_o be_v export_v free_a of_o custom_n it_o be_v direct_v that_o if_o a_o merchant_n have_v due_o pay_v all_o duty_n inward_o and_o in_o regard_n of_o bad_a sales_n shall_v be_v enforce_v to_o keep_v the_o say_v good_n or_o any_o part_n thereof_o in_o his_o hand_n without_o alteration_n of_o property_n after_o the_o space_n of_o a_o year_n be_v clapse_v in_o that_o case_n he_o be_v to_o be_v permit_v to_o ship_v the_o same_o out_o for_o some_o part_n beyond_o the_o sea_n if_o he_o so_o think_v fit_a without_o payment_n of_o any_o subsidy_n for_o the_o same_o outward_o upon_o due_a proof_n that_o the_o same_o be_v due_o enter_v and_o subsidy_n pay_v inward_o but_o before_o the_o merchant_n have_v any_o free_a cocquet_n to_o that_o purpose_n a_o certificate_n be_v to_o be_v make_v out_o and_o subscribe_v by_o the_o collector_n of_o the_o time_n when_o such_o good_n be_v import_v as_o also_o that_o the_o custom_n thereof_o be_v by_o he_o receive_v and_o in_o the_o say_a certificate_n be_v to_o be_v express_v the_o quantity_n and_o quality_n of_o good_n import_v and_o desire_v to_o be_v export_v as_o also_o upon_o the_o same_o the_o oath_n of_o the_o party_n that_o pay_v the_o custom_n affirm_v it_o to_o be_v pay_v and_o the_o oath_n of_o the_o proprietor_n and_o no_o other_o person_n be_v to_o be_v take_v that_o the_o say_v good_n be_v not_o sell_v and_o contract_v for_o nor_o alter_v in_o the_o quality_n since_o they_o be_v first_o import_v and_o that_o they_o shall_v and_o be_v to_o be_v expor_v upon_o his_o own_o proper_a account_n all_o which_o respective_o be_v due_o observe_v and_o perform_v in_o the_o presence_n of_o the_o cheque_fw-fr the_o collector_n and_o cheque_fw-fr be_v then_o to_o give_v and_o grant_v a_o free_a cocquet_n for_o pass_v out_o such_o good_n as_o shall_v be_v desire_v cocquet_n the_o free_a cocquet_n but_o notice_n be_v to_o be_v take_v that_o no_o such_o free_a cocquet_n be_v to_o be_v grant_v to_o any_o merchant_n stranger_n after_o his_o good_n have_v be_v import_v above_o nine_o month_n that_o be_v the_o time_n limit_v in_o the_o second_o article_n annex_v to_o the_o book_n of_o rate_n to_o the_o merchant_n stranger_n for_o exportation_n of_o his_o good_n the_o form_n of_o the_o certificate_n and_o oath_n be_v to_o be_v in_o manner_n and_o form_n follow_v viz._n leith_n in_o the_o samuel_n of_o preston-pans_n g._n wilson_n mr._n for_o campveer_n oath_n form_n of_o the_o certificate_n and_o oath_n ______o andro_n henderson_n ind._n two_o bail_n contain_v ten_o hundred_o ell_n of_o vittery-canvas_n the_o subsidy_n inward_o for_o ten_o hundred_o ell_n of_o vittery_n canvas_n be_v pay_v by_o andro_n henderson_n ind._n the_o six_o of_o ______o 1654._o write_a the_o ______o of_o ______o 1655._o juravit_fw-la andro_n henderson_n the_o good_n abovementioned_a have_v pay_v full_a custom_n inward_o and_o be_v to_o be_v transport_v on_o his_o own_o account_n without_o alteration_n of_o property_n or_o contract_n for_o the_o same_o leith_n know_v you_o that_o andrew_n henderson_n for_o two_o bail_n cocquet_n the_o form_n of_o the_o free_a cocquet_n contain_v two_o hundred_o ell_n of_o vittery_n canvas_n net_n pay_v all_o duty_n inward_a the_o ______o day_n of_o ______o 1654._o and_o now_o to_o be_v ship_v in_o the_o samuel_n of_o preston_n pan_n george_n wilson_n master_n for_o campveer_n date_v the_o ______o day_n of_o 1655._o a._n b._n collector_n c._n d._n cheque_fw-fr property_n what_o mean_v by_o alteration_n of_o quality_n and_o property_n by_o alteration_n of_o quality_n be_v to_o be_v understand_v the_o alter_v the_o condition_n of_o it_o from_o that_o it_o be_v in_o when_o it_o be_v import_v whether_o by_o make_v it_o into_o any_o manufacture_n commodity_n other_o form_n or_o quality_n whatsoever_o as_o i_o lax_n and_o hemp_n import_v so_o and_o afterward_o make_v the_o first_o of_o they_o into_o cloth_n and_o the_o latter_a into_o yarn_n rope_n or_o twine_n and_o so_o likewise_o linen_n clothe_v import_v afterward_o cut_v and_o make_v into_o shirt_n sheet_n or_o other_o necessary_n and_o in_o like_a manner_n all_o good_n die_v dress_v or_o further_o manufacture_v after_o their_o first_o importation_n be_v all_o alter_v in_o their_o quality_n and_o good_n be_v then_o alter_v in_o their_o property_n when_o the_o same_o have_v be_v either_o sell_v or_o contract_v for_o exportation_n good_n prohibit_v exportation_n in_o pass_v of_o good_n the_o collector_n and_o other_o officer_n be_v to_o understand_v by_o good_n prohibit_v to_o be_v export_v monies_n bullion_n plate_n jewel_n woollen-yarn_n and_o clothe_v undress_v horse_n mare_n gelding_n ox_n kine_n sheep_n copper_n brass_n bell-mettal_n pan-mettal_n gun-mettal_n shruffe_n white_a ash_n butter_n cheese_n wood_n corn_n when_o it_o be_v above_o the_o price_n limit_v by_o statute_n as_o also_o leather_n hides_n tallow_n and_o all_o thing_n make_v thereof_o skin_n of_o sheep_n pelt_n and_o skin_n of_o stag_n hind_n buck_n do_v or_o fawn_n goat_n or_o kid_n wool_n worsted-yarn_n woollen-flock_n wool-fells_n fullers-earth_n and_o clay_n of_o what_o kind_n soever_o ware_n what_o mean_v by_o grocery_n &_o saltery_a ware_n it_o be_v further_a to_o be_v note_v that_o by_o grocery_n and_o saltery_a ware_n be_v mean_v foreign_a commodity_n only_o which_o have_v be_v former_o bring_v from_o beyond_o the_o sea_n and_o the_o duty_n pay_v inward_o and_o that_o no_o merchandise_n or_o manufacture_n of_o england_n or_o scotland_n be_v to_o pass_v under_o those_o general_a name_n instruction_n for_o the_o collector_n or_o sub-commissioner_n for_o excize_n of_o foreign_a good_n upon_o importation_n or_o sale_n respective_o levy_v sub-commissioner_n how_v to_o proceed_v in_o levy_v the_o business_n of_o excise_n this_o nation_n be_v put_v under_o the_o management_n of_o one_o and_o the_o same_o person_n the_o collector_n in_o the_o several_a port_n be_v the_o same_o with_o the_o sub-commissioner_n and_o in_o like_a manner_n impower_v for_o execution_n of_o their_o trust_n according_o in_o the_o levy_n and_o collection_n of_o the_o duty_n of_o excize_n the_o several_a collector_n or_o sub-commissioner_n appoint_v for_o do_v thereof_o in_o the_o respective_a port_n of_o this_o nation_n be_v to_o demand_v receive_v gather_v levy_n and_o collect_v the_o same_o according_a to_o the_o several_a rate_n mention_v and_o express_v in_o and_o by_o a_o order_n and_o declaration_n of_o his_o highness_n the_o lord_n protector_n and_o his_o council_n date_v the_o two_o and_o twenty_o day_n of_o may_n 1655._o entitle_v a_o order_n and_o declaration_n of_o his_o highness_n and_o his_o council_n for_o the_o collect_v of_o the_o excise_n in_o scotland_n and_o further_o to_o observe_v according_a to_o the_o power_n give_v they_o from_o the_o commissioner_n either_o by_o their_o respective_a commission_n or_o these_o present_a instruction_n and_o no_o further_o all_o such_o rule_n as_o be_v direct_v and_o appoint_v in_o and_o by_o the_o order_n and_o declaration_n of_o his_o highness_n and_o council_n aforesaid_a or_o any_o other_o act_n ordinance_n order_n or_o declaration_n aswell_o of_o his_o highness_n as_o of_o parliament_n which_o be_v in_o force_n the_o second_o day_n of_o september_n 1654._o in_o england_n fit_v custom_n house_n how_o to_o be_v fit_v the_o custom-house_n in_o every_o port_n be_v so_o to_o be_v fit_v and_o
which_o shall_v then_o fall_v under_o question_n before_o he_o as_o to_o equity_n and_o justice_n shall_v appertain_v any_o merchant_n or_o importer_n make_v entry_n of_o any_o good_n in_o any_o port_n town_n land-carriage_n good_n send_v by_o land-carriage_n and_o afterward_o carry_v the_o same_o by_o land-carriage_n to_o any_o other_o port_n or_o place_n town_n or_o burgh_n of_o this_o nation_n shall_v have_v a_o particular_a warrant_n or_o ticket_n for_o do_v thereof_o when_o and_o according_a as_o his_o good_n shall_v be_v carry_v whether_o in_o great_a or_o lesser_a parcel_n which_o ticket_n or_o warrant_n be_v to_o continue_v for_o no_o long_a time_n than_o the_o good_n may_v reasonable_o be_v on_o the_o way_n from_o one_o place_n to_o another_o and_o according_o to_o be_v express_v in_o the_o body_n thereof_o at_o the_o discretion_n of_o the_o collector_n as_o aforesaid_a in_o manner_n follow_v the_o form_n of_o a_o ticket_n by_o land_n carriage_n excize-office_n leith_n e._n f._n be_v permit_v to_o send_v by_o land-carriage_n by_o ______o carrier_n for_o ______o being_z enter_v or_o be_v part_n of_o a_o parcel_n here_o extre_v by_o ______o the_fw-fr ______o day_n of_o ______o and_n for_o which_o the_o duty_n of_o excize_n be_v pay_v at_o the_o value_n of_o ______o this_o ticket_n to_o be_v in_o force_n ______o day_n and_o no_o long_o date_v this_o ______o day_n of_o ______o in_o the_o year_n of_o our_o lord_n one_o thousand_o six_o huudred_a and_o fifty_o a.b._n collector_n c.d._n cheque_fw-fr parcel_n no_o more_o than_o one_o ticket_n give_v for_o one_o parcel_n the_o like_a form_n to_o be_v use_v mutatis_fw-la mutandis_fw-la for_o good_n send_v by_o land-carriage_n which_o have_v pay_v excize_a either_o then_o when_o send_v or_o before_o upon_o sale_n but_o especial_o care_n be_v to_o be_v have_v that_o no_o more_o but_o one_o ticket_n be_v grant_v for_o one_o parcel_n of_o good_n and_o if_o the_o same_o shall_v happen_v to_o be_v lose_v no_o other_o give_v that_o lose_v a_o new_a one_o to_o be_v give_v nor_o new_a one_o be_v to_o be_v give_v before_o oath_n be_v first_o make_v thereof_o before_o the_o collector_n and_o cheque_fw-fr that_o the_o same_o be_v re_fw-mi verâ_fw-la lose_v indeed_o or_o else_o that_o no_o use_n at_o all_o have_v be_v make_v thereof_o and_o then_o and_o not_o before_o the_o collector_n and_o cheque_fw-fr shall_v give_v a_o new_a ticket_n in_o which_o still_a signification_n shall_v be_v make_v that_o there_o have_v already_o and_o the_o time_n express_v when_o there_o have_v a_o ticket_n before_o be_v give_v and_o grant_v for_o the_o same_o excize_v no_o five_o per_fw-la cent._n to_o be_v allow_v as_o to_o excize_v all_o good_n and_o merchandize_n which_o pay_v subsidy_n of_o poundage_n and_o upon_o which_o five_o per_fw-la cent._n be_v usual_o allow_v by_o the_o eighteen_o article_n annex_v to_o the_o book_n of_o rate_n for_o custom_n be_v to_o be_v post_v to_o account_n of_o the_o merchant_n importer_n or_o else_o to_o pay_v excize_a respective_o according_a to_o their_o full_a content_n without_o any_o such_o allowance_n at_o all_o so_o as_o the_o account_n of_o the_o merchant_n importer_n who_o be_v pure_o a_o merchant_n be_v to_o be_v charge_v with_o and_o the_o merchant_n importer_n who_o be_v a_o retailer_n or_o liable_a to_o pay_v this_o duty_n upon_o importation_n be_v to_o pay_v excize_a for_o five_o per_fw-la cent._n more_o than_o either_o of_o they_o pay_v subsidy_n inward_o there_o be_v no_o five_o per_fw-la cent._n to_o be_v allow_v as_o to_o excize_v parcel_n no_o allowance_n for_o damage_n or_o defect_n upon_o importation_n unless_o the_o merchant_n clear_v his_o whole_a parcel_n no_o merchant_n importer_n though_o he_o be_v pure_o such_o be_v to_o have_v any_o allowance_n make_v for_o damage_n of_o his_o tobacco_n or_o defect_n of_o his_o wine_n upon_o the_o importation_n but_o sale_n of_o they_o unless_o he_o shall_v clear_v and_o pay_v excize_a down_o for_o the_o whole_a parcel_n of_o tobacco_n or_o wine_n he_o shall_v have_v on_o his_o hand_n or_o shall_v then_o import_v excize_v no_o out_o his_o or_o twelve_o per_fw-la cent._n allow_v as_o to_o excize_v whensoever_o any_o wine_n or_o oil_n shall_v be_v bring_v in_o upon_o account_n of_o the_o merchant_n who_o be_v pure_o such_o the_o same_o be_v to_o be_v enter_v full_o according_a to_o the_o content_n of_o the_o cask_n although_o the_o same_o be_v not_o full_a and_o so_o to_o be_v post_v to_o his_o account_n but_o if_o the_o merchant_n importer_n be_v one_o who_o be_v present_o upon_o land_v of_o his_o good_n to_o pay_v down_o the_o excize_n of_o the_o same_o than_o the_o cask_n which_o be_v not_o full_a nor_o yet_o whole_o empty_a be_v to_o be_v gage_v and_o excize_a to_o be_v pay_v for_o so_o much_o wine_n or_o oil_n as_o the_o same_o shall_v be_v find_v to_o contain_v there_o be_v neither_o out_o his_o nor_o any_o twelve_o per_fw-la cent._n to_o be_v allow_v as_o to_o excize_v valorem_fw-la good_n pay_v excize_a ad_fw-la valorem_fw-la the_o five_o per_fw-la cent._n payable_a upon_o all_o good_n and_o merchandize_n import_v or_o to_o be_v import_v mean_v on_v in_o the_o book_n of_o rate_n for_o the_o custom_n but_o not_o specify_v in_o the_o rate_n of_o excize_n be_v to_o be_v levy_v raise_v and_o receive_v not_o according_a to_o the_o value_n any_o such_o commodity_n be_v rate_v at_o in_o the_o say_a book_n of_o rate_n for_o the_o custom_n but_o according_a to_o the_o value_n as_o they_o or_o any_o of_o they_o shall_v be_v sell_v at_o a_o price_n by_o the_o merchant_n to_o the_o first_o bayer_n thereof_o where_o there_o be_v a_o buyer_n but_o where_o the_o same_o shall_v happen_v to_o pay_v present_o upon_o the_o importation_n then_o according_a to_o the_o high_a price_n the_o say_a good_n in_o their_o several_a species_n sortment_n and_o kind_n be_v last_o sell_v at_o six_o month_n before_o or_o that_o else_o the_o same_o bear_v in_o the_o mercat_n the_o election_n whereof_o as_o shall_v be_v most_o for_o the_o advantage_n of_o the_o commonwealth_n be_v to_o be_v take_v and_o receive_v by_o the_o collector_n or_o sub-commissioner_n and_o damage_v tobacco_n and_o in_o make_v allowance_n for_o damage_v tobacco_n or_o decay_a wine_n notice_n be_v to_o be_v have_v that_o there_o be_v nothing_o to_o be_v abate_v upon_o tobacco_n but_o for_o over_o weight_n by_o sand_n stone_n dirt_n or_o water_n wine_n defective_a wine_n and_o that_o all_o wine_n be_v taste_v be_v to_o be_v return_v according_a to_o the_o several_a quality_n and_o condition_n follow_v and_o the_o excize_n thereupon_o to_o be_v rate_v and_o pay_v as_o follow_v viz._n wine_n passable_a defective_a decay_a fit_a only_a for_o the_o full_a to_o pay_v l._n s._n d._n 6_o 00_o 00_o 5_o 10_o 00_o 5_o 00_o 00_o 3_o 10_o 00_o per_fw-la tun._n and_o from_o this_o rule_n none_o of_o the_o collector_n or_o sub-commissioner_n be_v to_o vary_v at_o any_o time_n without_o special_a order_n and_o direction_n of_o the_o commissioner_n themselves_o forthwith_o damage_v tobacco_n or_o wine_n to_o be_v deliver_v forthwith_o when_o any_o tobacco_n or_o wine_n after_o sale_n and_o before_o delivery_n thereof_o from_o the_o merchant_n shall_v be_v view_v or_o taste_v the_o officer_n or_o officer_n to_o be_v appoint_v by_o the_o collector_n for_o do_v thereof_o shall_v take_v care_n and_o see_v the_o very_a same_o numerical_a tobacco_n and_o wines_n deliver_v unto_o the_o buyer_n and_o no_o other_o nor_o that_o any_o part_n or_o parcel_n of_o such_o damage_v tobacco_n or_o decay_a wine_n be_v leave_v in_o the_o hand_n of_o the_o merchant_n and_o other_o deliver_v in_o stead_n or_o lieu_n thereof_o buyer_n no_o allowance_n for_o good_n once_o in_o the_o possession_n of_o the_o buyer_n no_o allowance_n or_o defalcation_n of_o excize_n be_v to_o be_v make_v upon_o any_o good_n ware_n or_o merchandise_n for_o leakage_n waste_v damage_n defect_n or_o other_o accident_n whatsoever_o after_o the_o same_o have_v be_v once_o sell_v and_o in_o the_o possession_n and_o custody_n of_o the_o buyer_n thereof_o neither_o be_v such_o buyer_n to_o be_v permit_v to_o return_v any_o bad_a wine_n remain_v on_o his_o hand_n which_o have_v former_o pay_v excize_n unto_o the_o merchant_n or_o importer_n and_o to_o receive_v from_o he_o or_o they_o new_a or_o fresh_a wine_n in_o lieu_n of_o the_o same_o without_o payment_n of_o the_o duty_n of_o those_o new_a or_o fresh_a wine_n or_o so_o much_o according_a to_o the_o condition_n and_o rate_n set_v as_o aforesaid_a upon_o the_o return_v wine_n as_o the_o full_a excize_n of_o the_o same_o wine_n shall_v amount_v unto_o one_o no_o exchange_n to_o be_v make_v of_o good_a for_o bad_a wine_n without_o payment_n of_o the_o duty_n of_o sound_a one_o as_o suppose_v the_o buyer_n
to_o set_v the_o rate_n and_o value_n of_o any_o good_n below_o the_o intrinsical_a value_n or_o worth_n thereof_o nor_o any_o manufacture_n import_v at_o least_o then_o double_a the_o intrinsical_a value_n thereof_o whether_o the_o same_o be_v import_v by_o english_a rate_v scot_n linen_n how_o to_o be_v rate_v scot_n or_o stranger_n but_o in_o the_o case_n of_o scot_n linen_n ship_v out_o the_o collector_n of_o the_o port_n where_o any_o such_o linen_n shall_v be_v export_v be_v to_o set_v down_o the_o true_a value_n thereof_o and_o if_o the_o merchant_n be_v not_o content_a with_o such_o value_v thereof_o the_o merchant_n be_v to_o take_v his_o oath_n of_o the_o value_n thereof_o and_o according_a to_o the_o value_n depose_v by_o the_o merchant_n the_o collector_n be_v to_o receive_v the_o custom_n at_o five_o pound_n for_o each_o hundred_o pound_n worth_a according_a to_o a_o order_n of_o his_o highness_n council_n in_o scotland_n for_o the_o government_n thereof_o bear_v date_n the_o first_o of_o november_n 1655._o and_o because_o sundry_a commodity_n of_o this_o nature_n have_v already_o be_v rate_v and_o do_v now_o pay_v in_o england_n as_o be_v hereafter_o express_v the_o collector_n be_v therefore_o to_o take_v care_n tow._n what_o to_o be_v pay_v for_o snout_n tow._n that_o snowt_n tow_n be_v rate_v at_o forty_o shilling_n per_fw-la cent._n and_o pay_v custom_n according_o that_o all_o pan-tile_n bring_v from_o holland_n or_o elsewhere_o be_v rate_v pan-tile_n pan-tile_n and_o pay_v after_o the_o rate_n of_o eighty_o pound_n per_n thousand_o that_o all_o logwood_n log-wood_n log-wood_n alias_o blockwood_n or_o campeachy_n will_v be_v rate_v and_o pay_v after_o the_o rate_n of_o eighty_o pound_n per_fw-la tun._n that_o lead-oare_n be_v rate_v at_o the_o value_n of_o six_o pound_n thirteen_o shilling_n four_o penny_n per_fw-la tun_n lead-oare_n lead-oare_n contain_v twenty_o hundred_o weight_n and_o pay_v after_o that_o rate_n by_o english_a and_o scot_n and_o the_o same_o be_v a_o native_a commodity_n stranger_n therefore_o upon_o exportation_n be_v to_o pay_v double_a subsidy_n and_o double_a petty-custom_n that_o be_v to_o say_v every_o merchant_n stranger_n be_v to_o pay_v the_o duty_n for_o every_o tun_n of_o the_o say_a lead-oare_n after_o the_o rate_n or_o value_n of_o thirteen_o pound_n six_o shilling_n and_o eight_o penny_n beside_o double_a petty-custom_n which_o be_v six_o penny_n upon_o every_o twenty_o shilling_n value_n according_a to_o that_o rate_n oil_n coleseed_n and_o coleseed_n oil_n that_o all_o coleseed_n oil_n import_v and_o coleseed_n export_v be_v rate_v and_o pay_v as_o rapeseed_n oil_n and_o rapeseed_n outward_o horse_n be_v to_o be_v permit_v exportation_n upon_o licence_n from_o his_o highness_n or_o council_n horse_n horse_n to_o any_o the_o english_a plantation_n in_o america_n upon_o payment_n of_o twenty_o shilling_n custom_n for_o each_o horse_n according_a to_o a_o ordinance_n of_o his_o highness_n and_o council_n date_v the_o 30._o of_o january_n 1653._o half-subsidy_n repayment_n of_o half-subsidy_n no_o repayment_n of_o any_o half_a subsidy_n upon_o the_o export_n of_o good_n former_o import_v be_v to_o be_v make_v unto_o any_o merchant_n whatsoever_o without_o the_o express_a order_n and_o direction_n of_o the_o commissioner_n therein_o yet_o forasmuch_o as_o some_o difficulty_n may_v attend_v the_o do_v thereof_o by_o reason_n of_o the_o distance_n of_o the_o port_n where_o such_o good_n may_v happen_v to_o be_v export_v or_o ship_v our_o unless_o somewhat_o be_v prepare_v and_o do_v upon_o the_o place_n in_o order_n thereunto_o the_o collector_n therefore_o of_o the_o port_n where_o such_o good_n shall_v happen_v to_o be_v export_v and_o half_a subsidy_n demand_v be_v to_o satisfy_v himself_o whether_o the_o good_n upon_o which_o the_o say_a half-subsidy_n be_v to_o be_v repay_v if_o export_v by_o or_o for_o a_o stranger_n account_n be_v import_v within_o nine_o month_n and_o if_o by_o and_o for_o a_o english_a or_o scots-man_n account_n within_o twelve_o month_n of_o no_o the_o computation_n of_o which_o nine_o or_o twelve_o month_n be_v to_o be_v make_v from_o the_o day_n of_o the_o entry_n of_o the_o good_n inward_o whether_o by_o sight_n or_o perfect_a warrant_n to_o the_o day_n of_o the_o ship_v they_o on_o board_n outward_a and_o not_o the_o date_n of_o the_o certificate_n and_o then_o he_o be_v together_o with_o the_o cheque_fw-fr of_o the_o same_o port_n to_o make_v a_o certificate_n under_o their_o hand_n that_o such_o good_n be_v enter_v and_o pay_v custom_n and_o all_o other_o duty_n upon_o importation_n thereof_o in_o which_o certificate_n be_v to_o be_v mention_v and_o express_v the_o time_n when_o the_o same_o be_v import_v by_o who_o the_o quantity_n and_o quality_n of_o the_o say_a good_n in_o word_n at_o length_n and_o not_o in_o figure_n upon_o the_o say_a certificate_n the_o merchant_n or_o some_o for_o he_o that_o can_v depose_v the_o same_o be_v to_o make_v oath_n that_o the_o good_n which_o he_o intend_v to_o export_v be_v the_o same_o mention_v in_o the_o certificate_n and_o for_o which_o the_o full_a subsidy_n and_o other_o duty_n due_a upon_o the_o importation_n be_v pay_v as_o also_o whether_o the_o say_v good_n have_v be_v contract_v for_o or_o sell_v and_o to_o who_o and_o for_o who_o account_n the_o same_o be_v to_o be_v ship_v and_o export_v but_o if_o upon_o such_o examination_n and_o enquiry_n as_o he_o shall_v think_v fit_a to_o make_v upon_o oath_n in_o this_o matter_n it_o shall_v appear_v unto_o he_o that_o such_o good_n have_v be_v fold_n unto_o or_o in_o the_o possession_n of_o any_o shopkeeper_n or_o retailor_n of_o the_o same_o commodity_n or_o that_o the_o property_n form_n or_o nature_n of_o such_o commodity_n have_v in_o any_o wise_a be_v alter_v mingle_a amend_v or_o confound_v than_o he_o be_v to_o forbear_v proceed_v any_o further_o in_o respect_n that_o in_o all_o and_o every_o such_o case_n there_o be_v no_o half-subsidy_n to_o be_v repay_v but_o the_o merchant_n be_v to_o pay_v his_o custom_n outward_o unless_o in_o case_n of_o good_n to_o be_v export_v by_o the_o importer_n thereof_o by_o free_a cocquet_n according_a to_o the_o seven_o article_n annex_v to_o the_o book_n of_o rate_n but_o where_o the_o repayment_n of_o the_o half-subsidy_n shall_v true_o and_o real_o appear_v to_o be_v due_a and_o of_o right_n belong_v according_a to_o the_o several_a circumstance_n beforementioned_a then_o and_o there_o the_o collector_n shall_v go_v on_o to_o make_v out_o unto_o the_o merchant_n a_o cetrificate_n cocquet_n and_o debenter_fw-la in_o manner_n and_o form_n follow_v in_o the_o rosemary-tree_n of_o leith_n anthony_n ball_n mr._n for_o maligo_n david_n cuningham_n ind._n five_o bail_n contain_v twenty_o hundred_o else_o net_n linen_n the_o subsidy_n inward_a for_o twenty_o hundred_o ell_n net_n linen_n be_v pay_v by_o david_n cuningham_n the_o eight_o and_o twenty_o day_n of_o september_n last_o pass_v certificate_n certificate_n write_a the_o ______o of_o december_n 1655._o a._n b._n collector_n c._n d._n cheque_fw-fr juravit_fw-la david_n cuningham_n or_o e._n f._n his_o servant_n the_o good_n above_o mention_a in_o this_o certificate_n to_o be_v ship_v out_o be_v the_o same_o which_o pay_v custom_n inward_o and_o be_v to_o be_v transport_v and_o send_v beyond_o the_o sea_n for_o the_o proper_a account_n of_o the_o say_v david_n cuningham_n without_o any_o precontract_n for_o the_o same_o form_n of_o the_o cocquet_n know_v you_o that_o david_n cuningham_n ind._n for_o five_o bail_n 〈◊〉_d cocques_n cocques_n twenty_o hundred_o ell_n of_o linen_n cloth_n net_n late_o in_o this_o port_n unlade_v and_o now_o to_o be_v ship_v in_o the_o rosemary-tree_n of_o leith_n anthony_n ball_n master_n for_o maligo_n pay_v all_o duty_n at_o the_o first_o discharge_v the_o eight_o and_o twenty_o day_n of_o september_n last_o pass_v date_v the_o ______o of_o ______o 1655._o form_n of_o the_o debentur_fw-la leith_n david_n cuningham_n do_v enter_v with_o we_o the_o ______o day_n of_o ______o 1655._o in_o the_o rosemary-tree_n of_o leith_n debentur_fw-la debentur_fw-la anthony_n ball_n master_n for_o maligo_n five_o bail_n contain_v twenty_o hundred_o ell_n of_o linen_n cloth_n net_n the_o subsiay_v whereof_o be_v pay_v inward_o by_o the_o say_v david_n cuningham_n ind._n the_o ______o day_n of_o ______o 1655._o last_n past_a as_o do_v appear_v by_o the_o certificate_n thereof_o and_o for_o far_a manifestation_n of_o his_o just_a deal_n herein_o he_o have_v also_o take_v oath_n before_o we_o custom-house_n leith_n the_o ______o day_n of_o ______o 1655._o a._n b._n collector_n c._n d._n cheque_fw-fr upon_o which_o debenter_fw-la afterward_o the_o searcher_n or_o waiter_n that_o ship_v off_o the_o say_a good_n be_v to_o endorse_v or_o certify_v the_o time_n when_o and_o the_o name_n of_o the_o ship_n in_o which_o they_o be_v
make_v return_v of_o a_o hogshead_n of_o wine_n fit_a only_o to_o distil_v and_o receive_v a_o good_a one_o in_o stead_n thereof_o in_o this_o case_n the_o rate_n of_o the_o bad_a hogshead_n be_v seventeen_o shilling_n six_o penny_n there_o will_v remain_v then_o to_o be_v pay_v more_o twelve_o shilling_n six_o penny_n which_o complete_v the_o sum_n of_o thirty_o shilling_n the_o full_a rate_n of_o a_o good_a hogshead_n of_o wine_n excize_a bill_n of_o store_n and_o portage_n to_o be_v charge_v to_o account_v or_o else_o pay_v excize_a all_o good_n pass_v by_o bill_n of_o store_n portage_n or_o otherwise_o as_o to_o the_o free_v they_o of_o custom_n be_v nevertheless_o to_o be_v charge_v on_o account_n of_o the_o merchant_n importer_n or_o else_o pay_v excize_a respective_o as_o in_o all_o other_o case_n as_o if_o the_o same_o have_v not_o be_v pass_v by_o any_o such_o bill_n or_o otherwise_o at_o all_o but_o then_o import_v instruction_n to_o the_o collectorl_n or_o sub-commissioner_n of_o excize_n as_o to_o good_n outward_o for_o beyond_o the_o sea_n enter_v good_n outward_o to_o be_v enter_v every_o merchant_n retailer_n shopkeeper_n or_o other_o may_v when_o and_o as_o often_o as_o he_o shall_v desire_v ship_n out_o any_o good_n ware_n or_o commodity_n excizable_a unto_o any_o part_n beyond_o the_o sea_n make_v entry_n and_o do_v otherwise_o in_o all_o particular_n as_o be_v require_v in_o the_o business_n of_o the_o custom_n for_o and_o upon_o the_o ship_n out_o of_o any_o good_n or_o merchandise_n board_n no_o more_o than_o enter_v to_o be_v ship_v on_o board_n but_o forasmuch_o as_o the_o merchant_n account_n be_v to_o have_v so_o much_o credit_n as_o there_o shall_v be_v good_n at_o any_o time_n ship_v out_o or_o else_o that_o the_o excize_n pay_v for_o these_o good_n be_v to_o be_v repaid_a especial_a care_n be_v to_o be_v take_v that_o neither_o more_o nor_o less_o good_n be_v permit_v at_o any_o time_n to_o be_v ship_v or_o carry_v on_o board_n any_o ship_n or_o vessel_n than_o shall_v be_v mention_v and_o express_v in_o the_o particular_a entry_n outward_o of_o the_o exporter_n and_o so_o in_o the_o warrant_n of_o the_o collector_n and_o cheque_fw-fr upon_o that_o entry_n give_v and_o bond_n to_o be_v first_o give_v that_o before_o the_o ship_n out_o of_o any_o good_n or_o merchandize_n which_o have_v not_o pay_v the_o duty_n of_o excize_n a_o sufficient_a obligation_n in_o law_n be_v enter_v into_o by_o the_o merchant_n or_o exporter_n ship_v out_o such_o good_n wherein_o he_o shall_v be_v bind_v either_o by_o himself_o or_o else_o with_o sufficient_a caution_n as_o shall_v be_v think_v fit_a and_o approve_v of_o by_o the_o collector_n in_o such_o sum_n of_o money_n as_o shall_v amount_v to_o double_v the_o value_n of_o the_o say_a good_n with_o condition_n that_o the_o same_o shall_v be_v discharge_v at_o some_o port_n or_o place_n beyond_o the_o sea_n and_o that_o he_o will_v by_o oath_n or_o otherwise_o make_v due_a proof_n thereof_o before_o the_o commissioner_n or_o any_o they_o shall_v appoint_v within_o such_o convenient_a space_n of_o time_n after_o as_o shall_v be_v agree_v upon_o by_o the_o merchant_n and_o collector_n for_o do_v thereof_o the_o same_o to_o be_v insert_v and_o mention_v in_o the_o say_v bond._n excize_n repayment_n of_o excize_n that_o no_o re-payment_n of_o excize_n for_o good_n ship_v out_o be_v make_v by_o any_o collector_n without_o the_o special_a order_n and_o warrant_v of_o the_o commissioner_n themselves_o and_o before_o such_o order_n can_v be_v pass_v the_o collector_n upon_o application_n make_v unto_o he_o by_o the_o merchant_n or_o exporter_n shall_v give_v a_o certificate_n sign_v joint_o by_o himself_o and_o the_o cheque_fw-fr waiter_n upon_o certificate_n endorse_v by_o the_o searcher_n or_o waiter_n express_v the_o time_n when_o the_o same_o be_v ship_v out_o and_o in_o what_o parcel_n the_o quantity_n and_o quality_n of_o the_o say_a good_n and_o when_o and_o in_o what_o parcel_n and_o at_o what_o rate_n excize_n have_v be_v pay_v for_o the_o same_o under_o which_o certificate_n as_o aforesaid_a the_o searcher_n or_o else_o the_o waiter_n who_o be_v present_a at_o the_o ship_n of_o the_o say_a good_n shall_v certify_v his_o see_v the_o same_o do_v and_o when_o and_o in_o what_o ship_n they_o be_v ship_v their_o quantity_n and_o quality_n and_o after_o notice_n have_v and_o obtain_v that_o his_o good_n be_v land_v or_o arrive_v in_o any_o foreign_a part_n or_o place_n beyond_o the_o sea_n the_o merchant_n or_o importer_n bring_v the_o certificate_n aforesaid_a and_o make_v due_a proof_n by_o oath_n before_o the_o commissioner_n or_o such_o as_o they_o shall_v appoint_v merchant_n and_o oath_n of_o the_o merchant_n of_o his_o good_n be_v re_fw-mi verâ_fw-la land_v beyond_o the_o sea_n and_o that_o the_o excize_n of_o the_o same_o have_v be_v due_o pay_v and_o satisfy_v as_o be_v express_v in_o the_o certificate_n shall_v thereupon_o have_v order_n and_o warrant_v for_o repayment_n thereof_o according_o book_n good_n outward_o in_o what_o manner_n to_o be_v enter_v in_o the_o collector_n book_n all_o entry_n of_o good_n outward_o for_o beyond_o the_o sea_n either_o with_o or_o else_o without_o have_v pay_v excize_a be_v to_o be_v enter_v constant_o by_o the_o collector_n in_o the_o day-book_n draw_v in_o that_o case_n a_o blank_a line_n with_o prick_n or_o otherwise_o through_o the_o column_n for_o receipt_n of_o custom_n and_o excize_a also_o instruction_n for_o the_o collector_n or_o sub-commissioner_n of_o excize_n as_o to_o good_n send_v to_o or_o from_o the_o coast_n enter_v coast_n good_n how_v to_o be_v enter_v all_z good_n come_v in_o from_o or_o go_v out_o by_o land_n or_o by_o sea_n to_o any_o port_n or_o place_n of_o this_o nation_n or_o england_n be_v in_o like_a manner_n to_o be_v enter_v and_o take_v up_o or_o ship_v out_o by_o the_o merchant_n as_o be_v direct_v for_o the_o custom_n but_o the_o merchant_n importer_n or_o exporter_n be_v to_o make_v entry_n of_o the_o same_o by_o several_a and_o distinct_a bill_n from_o those_o he_o give_v for_o the_o custom_n unless_o the_o merchant_n importer_n shall_v bring_v in_o such_o good_n which_o have_v before_o pay_v or_o else_o not_o have_v former_o pay_v excize_n shall_v then_o happen_v to_o pay_v the_o same_o before_o land_v or_o that_o the_o merchant_n exporter_n shall_v happen_v to_o ship_v out_o good_n for_o any_o part_n of_o scotland_n which_o have_v before_o pay_v excize_n for_o in_o these_o case_n the_o same_o bill_n may_v serve_v both_o for_o custom_n and_o excize_a excize_a bond_n to_o be_v give_v where_o good_n have_v not_o pay_v excize_a every_o merchant_n ship_v out_o good_n for_o the_o coast_n which_o have_v not_o pay_v excize_a or_o else_o send_v such_o good_n by_o land_n be_v in_o like_a manner_n as_o for_o good_n ship_v for_o beyond_o the_o sea_n to_o give_v bond_n or_o a_o sufficient_a obligation_n in_o law_n with_o condition_n that_o the_o good_n ship_v out_o shall_v bonâ_fw-la fide_fw-la be_v land_v at_o some_o other_o port_n or_o place_n of_o this_o nation_n and_o there_o enter_v with_o the_o officer_n appoint_v for_o receive_v excize_a from_o who_o he_o be_v to_o bring_v certificate_n in_o due_a form_n and_o manner_n of_o his_o do_v thereof_o certificate_n to_o return_v certificate_n or_o some_o other_o for_o he_o according_a as_o by_o condition_n of_o his_o bond_n be_v require_v which_o certificate_n be_v to_o be_v return_v within_o such_o convenient_a space_n of_o time_n afterward_o as_o the_o collector_n shall_v think_v reasonable_a for_o do_v thereof_o the_o same_o to_o be_v mention_v and_o express_v in_o the_o say_a bond_n or_o obligation_n sufferance_n good_n have_v pay_v excize_a to_o be_v ship_v by_o sufferance_n any_o shopkeeper_n retailer_n or_o other_o ship_n out_o good_n which_o have_v already_o pay_v excize_a the_o collector_n after_o entry_n thereof_o by_o such_o shopkeeper_n retailer_n or_o other_o set_n forth_o the_o quality_n of_o the_o exporter_n the_o name_n of_o the_o ship_n and_o master_n of_o whence_o and_o to_o what_o place_n bind_v with_o the_o quantity_n and_o quality_n of_o his_o good_n and_o when_o and_o in_o what_o parcel_n clear_v as_o to_o excize_v be_v to_o grant_v or_o permit_v a_o sufferance_n for_o ship_v thereof_o as_o follow_v the_o form_n of_o a_o permit_v or_o sufferance_n leith_n excize_a in_o the_o sarah_n of_o brunt-island_n anthony_n lilburn_n master_n pro_fw-la invernesse_n michael_n craig_n retailer_n two_o hogshead_n of_o french_a wine_n but_o not_o to_o be_v export_v without_o further_a order_n date_v the_o ______o day_n of_o ______o a._n b._n collector_n c._n d._n cheque_fw-fr exporter_n to_o be_v deliver_v to_o the_o waiter_n who_o be_v to_o see_v the_o good_n bring_v from_o the_o exporter_n which_o
be_v keep_v to_o the_o end_n all_o merchant_n may_v be_v due_o account_v with_o the_o collector_n in_o every_o port_n be_v to_o prepare_v and_o keep_v a_o fair_a book_n or_o ledger_n by_o way_n of_o debtor_n and_o creditor_n in_o which_o he_o shall_v give_v every_o particular_a know_a merchant_n within_o his_o district_n or_o precinct_n a_o particular_a and_o distinct_a account_n on_o the_o debtor_n or_o left_a side_n of_o which_o book_n it_o manner_n of_o post_v it_o he_o shall_v first_o post_v all_o foreign_a good_n and_o merchandize_n find_v upon_o the_o hand_n of_o the_o particular_a and_o respective_a merchant_n at_o the_o time_n of_o the_o search_n and_o all_o other_o good_n and_o merchandize_n import_v at_o any_o time_n since_o the_o twenty_o four_o day_n of_o june_n last_o whether_o with_o or_o without_o bond_n give_v upon_o their_o entry_n as_o to_o excize_v and_o afterward_o he_o shall_v constant_o every_o day_n or_o every_o other_o day_n at_o further_a from_o the_o cash_n or_o day-book_n post_v all_o foreign_a good_n and_o merchandize_n which_o shall_v in_o like_a manner_n at_o any_o time_n be_v import_v either_o from_o beyond_o the_o sea_n or_o else_o from_o any_o other_o port_n or_o place_n of_o this_o nation_n or_o else_o from_o england_n any_o port_n or_o place_n thereof_o without_o payment_n of_o the_o duty_n of_o excize_n and_o on_o the_o creditor_n or_o right_a side_n of_o the_o say_v ledger_n shall_v post_n all_o good_n sell_v transport_v export_v or_o send_v by_o transire_fw-la into_o any_o other_o head-port_n or_o member_n thereof_o upon_o the_o particular_a account_n of_o the_o respective_a merchant_n before_o sale_n either_o from_o beyond_o the_o sea_n or_o from_o any_o port_n or_o place_n of_o england_n or_o scotland_n instruction_n to_o the_o collector_n or_o sub-commissioner_n aswell_o for_o their_o account_v with_o merchant_n as_o otherwise_o general_o relate_v to_o the_o business_n of_o excize_n and_o custom_n often_o merchant_n to_o be_v account_v with_o every_o three_o month_n or_o often_o every_o three_o month_n constant_o or_o often_o as_o shall_v be_v think_v fit_a by_o the_o collector_n the_o importer_n according_a to_o the_o 25_o article_n of_o the_o act_n of_o parliament_n of_o the_o 14_o august_n 1649._o be_v to_o be_v call_v upon_o and_o require_v to_o give_v a_o particular_a account_n of_o all_o good_n and_o merchandize_n which_o shall_v be_v remain_v on_o their_o hand_n respective_o to_o that_o day_n and_o in_o case_n of_o failure_n or_o else_o after_o bring_v in_o their_o account_n such_o further_a proceed_n be_v to_o be_v have_v thereupon_o as_o in_o the_o say_v 25_o article_n be_v direct_v article_n how_o far_o the_o collector_n shall_v proceed_v in_o execution_n of_o the_o 25._o article_n and_o which_o the_o collector_n in_o every_o particular_a be_v to_o pursue_v and_o execute_v except_o to_o imprisonment_n of_o any_o person_n and_o in_o case_n of_o proceed_v to_o that_o length_n the_o collector_n if_o such_o person_n be_v or_o shall_v be_v willing_a and_o able_a to_o give_v security_n for_o his_o appearance_n before_o the_o commissioner_n shall_v cease_v from_o go_v any_o further_a and_o transmit_v the_o whole_a therefore_o to_o they_o who_o will_v take_v care_n to_o do_v therein_o as_o to_o equity_n and_o justice_n shall_v appertain_v but_o if_o such_o person_n be_v not_o able_a or_o shall_v refuse_v to_o give_v security_n as_o aforesaid_a the_o collector_n shall_v proceed_v on_o to_o imprisonment_n as_o in_o the_o before_o mention_v article_n be_v direct_v and_o appoint_v by_o warrant_n to_o the_o gaoler_n or_o keeper_n as_o be_v usual_a in_o which_o he_o shall_v always_o mention_v at_o large_a his_o process_n and_o the_o judgement_n and_o his_o default_n and_o the_o default_n of_o distress_n the_o form_n of_o the_o summons_n to_o account_n excize_a office_n leith_n in_o pursuance_n of_o a_o order_n and_o declaration_n of_o his_o highness_n the_o lord_n protector_n and_o his_o council_n entitle_v a_o order_n and_o declaration_n of_o his_o highness_n and_o council_n for_o collect_v of_o the_o excize_n in_o scotland_n date_v the_o 22_o may_v 1655._o and_o by_o virtue_n and_o according_a to_o the_o 25_o article_n of_o a_o act_n of_o parliament_n pass_v the_o 14_o august_n 1649._o in_o england_n and_o now_o in_o force_n in_o scotland_n you_o be_v hereby_o require_v to_o bring_v and_o deliver_v in_o writing_n at_o the_o excize_a office_n in_o leith_n upon_o the_o ______o day_n of_o ______o next_o ensue_a the_o date_n hereof_o a_o particular_a account_n of_o all_o good_n or_o merchandise_n this_o day_n remain_v or_o which_o shall_v remain_v on_o your_o hand_n the_o ______o day_n of_o ______o next_o ensue_v the_o date_n hereof_o in_o order_n to_o the_o state_v and_o clear_v of_o your_o account_n of_o importation_n from_o the_o ______o day_n of_o ______o to_o the_o ______o day_n of_o ______o next_o ensue_v the_o date_n hereof_o and_o you_o be_v to_o take_v notice_n that_o if_o you_o shall_v refuse_v to_o give_v in_o such_o account_n or_o neglect_v to_o do_v the_o same_o for_o eight_o and_o twenty_o day_n after_o this_o warn_v you_o will_v be_v present_o liable_a to_o pay_v the_o whole_a excize_n for_o all_o good_n that_o shall_v be_v find_v to_o stand_v charge_v in_o the_o excize_a book_n on_o your_o account_n by_o your_o entry_n at_o the_o custom-house_n which_o have_v not_o otherwise_o be_v clear_v by_o sales_n and_o delivery_n for_o which_o ticket_n have_v be_v give_v out_o of_o this_o office_n and_o will_v be_v according_o adjudge_v and_o warn_v to_o pay_v the_o same_o in_o within_o fourteen_o day_n after_o or_o in_o default_n thereof_o on_o your_o part_n warrant_v of_o distress_n will_v be_v issue_v against_o you_o for_o double_a the_o value_n of_o all_o such_o good_n as_o upon_o your_o account_n of_o entry_n shall_v be_v find_v remain_v on_o your_o hand_n or_o in_o default_n thereof_o be_v further_o proceed_v against_o as_o in_o and_o by_o the_o say_a article_n be_v provide_v date_v the_o ______o day_n of_o ______o 1655._o a._n b._n sub-commissioner_n to_o master_n e._n f._n merchant_n the_o form_n of_o the_o summons_n to_o pay_v excize_a after_o neglect_v of_o bring_v in_o account_n excize_a office_n leith_n whereas_o in_o pursuance_n of_o a_o order_n and_o declaration_n of_o his_o highness_n the_o lord_n protector_n and_o his_o council_n entitle_v a_o order_n and_o declaration_n of_o his_o highness_n and_o council_n for_o collect_v the_o excize_n in_o scotland_n date_v the_o 22_o of_o may_n 1655._o and_o by_o virtue_n and_o according_a to_o the_o 25_o article_n of_o a_o act_n of_o parliament_n pass_v the_o 14_o of_o august_n 1649._o in_o england_n and_o now_o in_o force_n in_o scotland_n you_o be_v summon_v to_o bring_v and_o deliver_v in_o write_v unto_o this_o office_n a_o particular_a account_n of_o all_o such_o good_n and_o merchandize_n which_o be_v remain_v on_o your_o hand_n the_o ______o day_n of_o ______o which_z you_o have_v refuse_v or_o neglect_v to_o do_v and_o whereas_o upon_o adjust_v therefore_o of_o your_o account_n to_o that_o day_n you_o stand_v charge_v in_o this_o office_n by_o your_o entry_n at_o the_o custom-house_n which_o have_v not_o be_v clear_v by_o sales_n or_o delivery_n for_o which_o ticket_n have_v be_v give_v out_o of_o this_o office_n with_o the_o excize_n of_o which_o good_n amount_n to_o the_o sum_n of_o ______o you_o be_v therefore_o hereby_o require_v to_o bring_v in_o and_o pay_v the_o say_a sum_n within_o fourteen_o day_n or_o otherwise_o there_o will_v be_v process_n issue_v out_o against_o you_o as_o by_o the_o say_a act_n of_o parliament_n be_v appoint_v and_o direct_v date_v this_o ______o day_n of_o ______o 165_o a._n b._n sub-commissioner_n the_o form_n of_o the_o warrant_n of_o distress_n upon_o failure_n of_o payment_n whereas_o e._n f._n in_o pursuance_n of_o a_o order_n and_o declaration_n of_o his_o highness_n the_o lord_n protector_n and_o his_o council_n entitle_v a_o order_n and_o declaration_n of_o his_o highness_n and_o council_n for_o collect_v the_o excize_n in_o scotland_n date_v the_o 22_o day_n of_o may_n 1655._o and_o by_o virtue_n and_o according_a to_o the_o 25_o article_n of_o a_o act_n of_o parliament_n pass_v the_o 14_o of_o august_n 1649._o in_o england_n and_o now_o in_o force_n in_o scotland_n be_v upon_o the_o ______o day_n of_o ______o summon_v to_o bring_v and_o deliver_v in_o write_v unto_o this_o office_n a_o particular_a account_n of_o all_o such_o good_n and_o merchandize_n which_o be_v remain_v on_o his_o hand_n the_o ______o day_n of_o ______o and_n forasmuch_o as_o upon_o his_o refusal_n or_o neglect_v in_o do_v thereof_o the_o say_v e._n f._n have_v his_o account_n adjust_v be_v find_v to_o stand_v charge_v in_o this_o office_n by_o his_o entry_n at_o the_o custom-house_n which_o