Merchant or other intending to lade or ship and so making Entry of any Goods Outwards for the Coast the Collector and Cheque are thereupon to make a Cocquet or Transire at the nature of his Entry shall require Their Cocquets and Transires to remain in the custody of the Collector and Cheque Which Cocquet or Transire is to remain in the joynt Custody of the said Collector and Cheque untill such time as the Merchant is or shall be ready to carry or ship his Goods on Board and then upon notice given thereof to be delivered to the Waiter appointed to attend that Ship in which they are to be laden who shall forthwith see the same done And if the Merchant have not before Till the Goods shall be shipped and then to be delivered to the Waiter to indorse he shall then give the Marks and Numbers of his Goods which shall be indorsed on the said Cocquet or Transire and the Waiter also shall write his name thereupon with the time when he saw the same shipped and presently after shall deliver the same back unto the chief Searcher or else unto the Collector where there is no chief Searcher who shall keep the same by him till the Ship be fully laden By him to the Searcher or Collector Who after ful lading and oath given by the Master search made Shal deliver the same or else one general Cocquet to such Master No Ships unlading to be d scharged before examination of Entries search of the same and then the Master or Purser thereof coming and making Declaration upon Oath that he hath received no Goods on Board but what have been laden by Cocquet Transire or Sufferance and the said Searcher or Collector or some Waiter appointed by him going on Board to search and finding no other or more Goods laden therein then for which there was or had been Cocquet Transire or Sufferance granted for doing thereof shall thereupon deliver the Cocquets and Transires remaining in his custody or else one general Cocquet for all unto the Master or Purser of the Ship who is to be cleared and discharged that She may proceed upon Her Voyage accordingly No Ships Inwards from the Coast are to be discharged or suffered to depart from the Key or have any Goods de novo put on Board before such time as the chief Searcher or Collector where there is no chief Searcher shall first have examined the particular Entryes with the Masters or Pursers Entry and finding the same to agree shall afterwards go on Board and see that there are no Goods left remaining on Board but that the whole Lading hath been really and truly delivered and discharged The same mutaris mutandis to be observed for and upon all Ships Inwards from beyond the Seas In passing of Goods from Port to Port the Collectors and other Officers What to be understood by Goods Customable are to understand by Goods Customable All Wares and Commodities growing wrought or manufactured within this Nation and all forreign Commodities and Merchandizes which have been imported and remained in this Nation viz. by an English-man above twelve Months and by a Stranger above nine Months and the Property altered by the sale thereof made by the first Importer INSTRUCTIONS For the COLLECTORS in levying of SUBSIDY and CUSTOMS Collector to receive according to the book of Rates c. THe Collector in every Port appointed for receiving of Subsidy and Customs upon all Goods Wares and Merchandize Imported into and Exported out of Scotland are faithfully to observe do and perform the same according to the Articles Rules and Directions of the present Book of Rates and such others as are directed to be received for or concerning the payment of the Subsidy of Tunnage and Poundage or the Importation or Exportation or Transportation of Goods prohibited by any Statute Act or Ordnance of Parliament Ordinance or Order of his Highness the Lord Protector and his Councill now in force in England and become so in Scotland by the Union of both Nations And to proceed in all things belonging to the duty of his Place according to the same and according to such Rules and Instructions as he shall from time to time receive or have from the chief Commissioners in that behalf What Wine are to be accounted of the growth of the Levant What natives and strangers shall pay The Collector is to take notice That all Wines except Rhenish and French Wines are to be accounted of the growth of the Levant and to pay Customs accordingly In levying the Subsidy of Poundage the Collector is to collect receive and levy Five in the Hundred as a Generall Subsidy upon all Goods Inwards and Outwards aswell from the English and Scots Merchant as from the Merchant-Stranger and the Petty Customs of Three pence in the Pound more from all Strangers so as the Merchant-Stranger for every Twelve pence to be paid by the English or Scots Merchants upon every Pound or Twenty shillings sterling is to pay One shilling three pence Subsidy and Customs What stranger shall pay for Native Commodities and Manufactures Vpon Coal Pladding Salmon and all manner of Native-Commodities or Manufactures made thereof to be carried or shipped Outwards he is to collect from the Merchant-Stranger Five in the Hundred over and above the Five per Cent. and Petry-Customs aforesaid so as the Merchant-Stranger for every Twelve pence to be paid by the English or Scots-Merchant is to pay Two shillings three pence Subsidy and Customs And the Merchant-Stranger for those Commodities for which he is to pay double Subsidy as Lead Tin Double Subsidy and double petty Customs Woollen-Cloath and all or any Manufactures made of Wooll or part Wooll is also to pay double Petty-Customs and upon Woollen-Cloath he is to pay more an old Custom of Fourteen pence upon every Cloath Exported and proportionably upon new Draperies as they are reckoned for a Cloath in the Instructions annexed to the Book of Rates Natives inhabiting beyond the seas All English or Scots inhabiting beyond the Seas and sworn Subjects to forreign Princes are to pay Customs and other Duties as Strangers so long as they continue so Denizens to pay strangers Customs All Strangers made Denizens are to pay all Customs and Subsidies as strangers All great and small Coal exported being by Order of his Highness Councill in Scotland for the Government thereof bearing date the First of November Coal to be computed by the Tun not Chaldron 1655. rated to pay a certain Rate upon each Chaldron containing Twenty hundred weight Especiall care therefore is to be had in levying thereof That the Collector do not receive or take the same according to the Scots Chaldron which is more or less in sundry places where such Coal are shipped and laden but according to the number of Tuns or twenty hundred weights contained in every such Chaldron Coals shipt in strangers
shipped And after the said Ships departure from the Coast of Scotland or arrival of the Goods in some Port beyond the Seas the Merchant himself and no other person is to bring in the Certificate of the Searcher or Waiter and Debenter aforesaid unto the Commissioners and making Oath before them That the Goods expressed in the Debenter and Certificate aforesaid thereunto annexed are really shipped out both for quality quantity and are not nor any part thereof since they were last shipped out re-landed in any Port or Creek in England Wales or Scotland Then the Commissioners will give Warrant unto the respective Collectors from or out of whose Port the same was shipped for re-payment back of the half-Subsidy According to which Order such Collector within one moneth after in case nothing shall or may in that time appear which may justly impede or hinder the doing therof is to make re payment of the same accordingly taking the Receipts of the Merchant or of his known Factor or Agent on the backside of the Debenter for so much as shall be paid unto him By the seventh Article of Instructions annexed to the Book of Rates Goods imported to be exported free of Customs it is directed That if a Merchant having duly paid all Duties Inwards And in regard of bad Sales shall be inforced to keep the said Goods or any part thereof in his hands without alteration of property after the space of a year be clapsed in that case he is to be permitted to ship the same out for some parts beyond the Seas if he so think fit without payment of any Subsidy for the same Outwards upon due proof that the same was duly Entred and Subsidy paid Inwards But before the Merchant have any free Cocquet to that purpose a Certificate is to be made out and subscribed by the Collector of the time when such Goods were imported as also that the Customs thereof were by him received And in the said Certificate is to be expressed the Quantity and Quality of Goods Imported and desired to be Exported as also upon the same the Oath of the party that paid the Custom affirming it to be paid and the Oath of the Proprietors and no other person is to be taken that the said Goods are not sold and contracted for nor altered in the Quality since they were first imported and that they shall and are to be Exporred upon his own proper accompt All which respectively being duly observed and performed in the presence of the Cheque the Collector and Cheque are then to give and grant a free Cocquet for passing out such Goods as shall be desired The Free Cocquet but notice is to be taken that no such free Cocquet is to be granted to any Merchant stranger after his Goods have been Imported above nine moneths that being the time limited in the second Article annexed to the Book of Rates to the Merchant stranger for Exportation of his Goods The Form of the Certificate and Oath is to be in manner and form following VIZ. LEITH In the Samuel of Preston-Pans G. Wilson Mr. for Campveer Form of the Certificate and Oath _____ Andro Henderson Ind. Two Bails containing ten hundred Ells of Vittery-Canvas The Subsidy Inwards for ten hundred Ells of Vittery Canvas was paid by Andro Henderson Ind. the sixth of _____ 1654. Written the _____ of _____ 1655. Juravit Andro Henderson The Goods above-mentioned have paid full Custom Inwards and are to be transported on his own accompt without alteration of property or contract for the same LEITH KNow ye That Andrew Henderson for two Bails The Form of the free Cocquet containing two hundred Ells of Vittery Canvas Net paid all Duties Inward the _____ day of _____ 1654. and now to be shipped in the Samuel of Preston Pans George Wilson Master for Campveer Dated the _____ day of 1655. A. B. Collector C. D. Cheque What meant by Alteration of Quality and Property By Alteration of Quality is to be understood the altering the condition of it from that it was in when it was Imported whether by making it into any Manufacture Commodity other form or quality whatsoever As I lax and Hemp Imported so and afterwards made the first of them into Cloath and the latter into Yarn Ropes or Twine And so likewise Linnen Cloath Imported afterwards cut and made into Shirts Sheets or other necessaries And in like manner all Goods dyed dressed or further manufactured after their first Importation are all altered in their Quality And Goods are then altered in their Property when the same have been either sold or contracted for Goods prohibited Exportation In passing of Goods the Collectors and other Officers are to understand by Goods prohibited to be Exported Monies Bullion Plate Jewels Woollen-Yarn and Cloath undressed Horses Mares Geldings Oxen Kine Sheep Copper Brasse Bell-mettal Pan-mettal Gun-mettal Shruffe white Ashes Butter Cheese Wood Corn when it is above the Price limitted by Statute As also Leather Hides Tallow and all things made thereof Skins of Sheep Pelts and Skins of Stags Hindes Bucks Does or Fawn Goats or Kid Wool Worsted-Yarn Woollen-Flocks Wool-Fells Fullers-Earth and Clay of what kind soever What meant by Grocery saltery Wares It is further to be noted That by Grocery and Saltery Wares are meant Forreign Commodities only which have been formerly brought from beyond the Seas and the Duties paid inwards and that no Merchandize or Manufacture of England or Scotland are to passe under those general names INSTRUCTIONS For the COLLECTORS or Sub-Commissioners for EXCIZE of Forreign Goods upon Importation or Sale respectively Sub-Commissioners how to proceed in levying THe businesse of Excise this Nation being put under the management of one and the same Persons The Collectors in the severall Ports are the same with the Sub-Commissioners and in like manner impowered for execution of their Trusts accordingly In the levying and collection of the duty of Excize the severall Collectors or Sub-Commissioners appointed for doing thereof in the respective Ports of this Nation are to Demand Receive Gather Levy and Collect the same according to the severall Rates mentioned and expressed in and by an Order and Declaration of His Highnesse the Lord Protector and his Councill Dated the Two and twentieth day of May 1655. Entituled An Order and Declaration of his Highnesse and his Councill for the Collecting of the Excise in Scotland And further to observe according to the power given them from the Commissioners either by their respective Commissions or these present Instructions and no further all such Rules as are directed and appointed in and by the Order and Declaration of his Highnesse and Councill aforesaid or any other Act Ordinance Order or Declaration aswell of his Highnesse as of Parliament which were in force the second day of September 1654. in England Custom house how to be fitted The Custom-house in every Port is so to be fitted and
which shall then fall under Question before him as to Equity and Justice shall appertain Any Merchant or Importer making Entry of any Goods in any Port Town Goods sent by land-carriage and afterwards carrying the same by Land-carriage to any other Port or Place Town or Burgh of this Nation shall have a particular Warrant or Ticket for doing thereof when and according as his Goods shall be carryed whether in greater or lesser Parcels Which Ticket or Warrant is to continue for no longer time than the Goods may reasonably be on the way from one place to another and accordingly to be exprest in the body thereof at the discretion of the Collectors as aforesaid in manner following The Form of a Ticket by Land carriage Excize-Office Leith E. F. is permitted to send by land-carriage by _____ Carrier for _____ being Entred or being part of a Parcell here Extred by _____ the _____ day of _____ And for which the Duty of Excize was paid at the value of _____ This Ticket to be in force _____ dayes and no longer Dated this _____ day of _____ in the year of our Lord One thousand six huudred and fifty A.B. Collector C.D. Cheque No more than one Ticket given for one parcel The like form to be used mutatis mutandis for Goods sent by Land-carriage which had paid Excize either then when sent or before upon sale But especially care is to be had that no more but one Ticket be granted for one parcell of Goods and if the same should happen to be lost no other That lost a new one to be given nor new one is to be given before Oath be first made thereof before the Collector and Cheque That the same is re verâ lost indeed or else that no use at all had been made thereof and then and not before the Collector and Cheque shall give a new Ticket in which still signification shall be made that there had already and the time expressed when there had a Ticket before been given and granted for the same No Five per Cent. to be allowed as to Excize All Goods and Merchandizes which pay Subsidy of Poundage and upon which Five per Cent. is usually allowed by the Eighteenth Article annexed to the Book of Rates for Customs are to be posted to Accompt of the Merchant Importer or else to pay Excize respectively according to their full contents without any such allowance at all so as the Accompt of the Merchant Importer who is purely a Merchant is to be charged with And the Merchant Importer who is a Retailer or lyable to pay this duty upon Importation is to pay Excize for Five per Cent. more than either of them paid Subsidy Inwards there being no Five per Cent. to be allowed as to Excize No allowance for damage or defects upon Importation unlesse the Merchant clear his whole parcel No Merchant Importer though he be purely such is to have any allowance made for damage of his Tobacco or defects of his Wines upon the Importation but sale of them unlesse he shall clear and pay Excize down for the whole parcell of Tobacco or Wines he shall have on his hands or shall then import No Ou ts or Twelve per Cent. allowed as to Excize Whensoever any Wines or Oyls shall be brought in upon Accompt of the Merchant who is purely such the same are to be entred fully according to the contents of the Casks although the same be not full and so to be posted to his Accompt But if the Merchant Importer be one who is presently upon landing of his Goods to pay down the Excize of the same then the Casks which are not full nor yet wholly empty are to be gaged and Excize to be paid for so much Wine or Oyls as the same shall be found to contain there being neither Ou ts nor any Twelve per Cent. to be allowed as to Excize Goods paying Excize ad valorem The Five per Cent. payable upon all Goods and Merchandizes Imported or to be Imported ment oned in the Book of Rates for the Customs but not specified in the Rates of Excize is to be levyed raised and received not according to the value any such Commodities are rated at in the said Book of Rates for the Customs but according to the value as they or any of them shall be sold at a price by the Merchant to the first Bayer thereof where there is a Buyer but where the same shall happen to pay presently upon the Importation then according to the highest price the said Goods in their several species sortment and kind were last sold at six moneths before or that else the same beareth in the Mercat the election whereof as shall be most for the advantage of the Common-wealth is to be taken and received by the Collector or Sub-Commissioner Damaged Tobaccoes and In making allowance for damaged Tobacco or decayed Wines notice is to be had that there is nothing to be abated upon Tobaccoes but for over weight by sand stones dirt or water Defective Wines And that all Wines being tasted are to be returned according to the several qualities and conditions following and the Excize thereupon to be rated and paid as followeth VIZ. WINES Passable Defective Decayed Fit only for the Sull To pay L. S. D. 6 00 00 5 10 00 5 00 00 3 10 00 per Tun. And from this Rule none of the Collectors or Sub-Commissioners are to vary at any time without special Order and Direction of the Commissioners themselves Damaged Tobaccoes or Wines to be delivered forthwith When any Tobaccoes or Wine after sale and before delivery thereof from the Merchant shall be viewed or tasted the Officer or Officers to be appointed by the Collector for doing thereof shall take care and see the very same Numerical Tobacco and Wines delivered unto the Buyer and no other nor that any part or parcel of such damaged Tobacco or decayed Wines be left in the hands of the Merchant and other delivered in stead or lieu thereof No allowance for goods once in the possession of the Buyer No allowance or defalcation of Excize is to be made upon any Goods Wares or Merchandize for Leakage Waste Damage Defect or other accident whatsoever after the same hath been once sold and in the possession and custody of the Buyer therof Neither is such Buyer to be permitted to return any bad Wines remaining on his hands which had formerly paid Excize unto the Merchant or Importer and to receive from him or them new or fresh VVines in lieu of the same without payment of the duty of those new or fresh Wines or so much according to the condition and rate set as aforesaid upon the returned Wines as the full Excize of the same Wine shal amount unto No exchange to be made of good for bad Wines without payment of the duty of sound ones As suppose the Buyer
to set the Rate and value of any Goods below the intrinsecall value or worth thereof nor any Manufacture imported at least then double the intrinsecall value thereof whether the same be imported by English Scots Linnen how to be rated Scots or Stangers But in the case of Scots Linnen shipped out the Collector of the Port where any such Linnen shall be exported is to set down the true value thereof And if the Merchant be not content with such valuing thereof the Merchant is to take his Oath of the value thereof and according to the value deposed by the Merchant the Collector is to receive the Customs at five pound for each hundred pounds worth according to an Order of his Highnesse Councill in Scotland for the Government thereof bearing date the first of November 1655. And because sundry Commodities of this nature have already been rated and do now pay in England as is hereafter expressed The Collector is therefore to take care What to be payed for snowt Tow. That Snowt Tow be rated at fourty shillings per Cent. and pay Custom accordingly That all Pan-tiles brought from Holland or elswhere be rated Pan-tiles and pay after the Rate of eighty pounds per Thousand That all Logwood Log-wood alias Blockwood or Campeachy Wood be rated and pay after the rate of Eighty pounds per Tun. That Lead-oare be rated at the value of Six pounds thirteen shillings four pence per Tun Lead-Oare containing Twenty hundred weight and paid after that rate by English and Scots And the same being a Native Commodity Strangers therefore upon Exportation are to pay double Subsidy and double petty-Customs That is to say Every Merchant stranger is to pay the duty for every Tun of the said Lead-oare after the rate or value of Thirteen pounds six shillings and eight pence besides double petty-Customs which is Six pence upon every Twenty shillings value according to that rate Coleseed and Coleseed Oyls That all Coleseed Oyls Imported and Coleseed Exported be rated and pay as Rapeseed Oyls and Rapeseed Outwards Horses are to be permitted Exportation upon Licence from his Highnesse or Council Horses to any the English Plantations in America upon payment of Twenty shillings Custom for each Horse according to an Ordinance of his Highnesse and Councill dated the 30. of January 1653. Repayment of half-subsidy No Repayment of any half Subsidy upon the Exporting of Goods formerly Imported is to be made unto any Merchant whatsoever without the expresse Order and Direction of the Commissioners therein Yet forasmuch as some difficulty may attend the doing thereof by reason of the distance of the Port where such Goods may happen to be Exported or shipped our unlesse somewhat be prepared and done upon the Place in order thereunto The Collector therefore of the Port where such Goods shall happen to be Exported and half Subsidy demanded is to satisfie himself whether the Goods upon which the said half-Subsidy is to be repaid if exported by or for a Strangers Accompt were Imported within Nine moneths and if by and for an English or Scots-man's Accompt within Twelve moneths of no The computation of which Nine or Twelve months is to be made from the day of the Entry of the Goods Inwards whether by sight or perfect Warrant to the day of the shipping them on board Outward and not the date of the Certificate And then he is together with the Cheque of the same Port to make a Certificate under their Hands that such Goods were entred and paid Custom and all other Duties upon Importation thereof In which Certificate is to be mentioned and expressed the time when the same were Imported by whom the Quantity and Quality of the said Goods in words at length and not in figures Upon the said Certificate the Merchant or some for him that can depose the same is to make Oath that the Goods which he intendeth to Export are the same mentioned in the Certificate and for which the full Subsidy and other Duties due upon the Importation were paid as also whether the said Goods have been contracted for or sold and to whom and for whose account the same are to be shipped and exported But if upon such examination and enquiry as he shall think fit to make upon Oath in this matter it shall appear unto him that such Goods have been fold unto or in the possession of any Shop-keeper or Retailor of the same Commodity or that the Property Form or Nature of such Commodity hath in any wise been altered mingled amended or confounded then he is to forbear proceeding any further in respect that in all and every such case there is no half-Subsidy to be repaid but the Merchant is to pay his Custom Outwards unless in case of Goods to be Exported by the Importer thereof by free Cocquet according to the seventh Article annexed to the Book of Rates But where the repayment of the half-Subsidy shall truly and really appear to be due and of right belonging according to the several circumstances before-mentioned Then and there the Collector shall go on to make out unto the Merchant a Cetrificate Cocquet and Debenter in manner and form following In the Rosemary-tree of Leith Anthony Ball Mr. for Maligo David Cuningham Ind. Five Bails containing twenty hundred Els Net Linnen The Subsidy Inward for twenty hundred Ells Net Linnen was paid by David Cuningham the eight and twentieth day of September last past Certificate Written the _____ of December 1655. A. B. Collector C. D. Cheque Juravit David Cuningham or E. F. his Servant The Goods above mentioned in this Certificate to be shipped out are the same which paid Customs inwards and are to be transported and sent beyond the Seas for the proper accompt of the said David Cuningham without any pre-contract for the same Form of the Cocquet KNow ye That David Cuningham Ind. for five Bails 〈◊〉 Cocques twenty hundred Ells of Linnen Cloath Net late in this Port unladen and now to be shipped in the Rosemary-tree of Leith Anthony Ball Master for Maligo paid all Duties at the first Discharge the eight and twentieth day of September last past Dated the _____ of _____ 1655. Form of the Debentur LEITH DAvid Cuningham did Enter with us the _____ day of _____ 1655. in the Rosemary-tree of Leith Debentur Anthony Ball Master for Maligo five Bails containing twenty hundred Ells of Linnen Cloath Net the Subsiay whereof was paid Inwards by the said David Cuningham Ind. the _____ day of _____ 1655. last past as doth appear by the Certificate thereof And for farther manifestation of his just dealing herein he hath also taken Oath before Vs Custom-house Leith the _____ day of _____ 1655. A. B. Collector C. D. Cheque Upon which Debenter afterward the Searcher or Waiter that shipped off the said Goods is to indorse or certifie the time when and the name of the Ship in which they were
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
be kept To the end all Merchants may be duly Accompted with the Collector in every Port is to prepare and keep a fair Book or Ledger by way of Debitor and Creditor in which he shal give every particular known Merchant within his District or Precinct a particular and distinct Accompt On the Debitor or left side of which Book Manner of posting it he shall first post all Forraign Goods and Merchandizes found upon the hands of the particular and respective Merchants at the time of the Search and all other Goods and Merchandizes Imported at any time since the Twenty fourth day of June last whether with or without Bond given upon their Entry as to Excize And afterwards he shall constantly every day or every other day at furthest from the Cash or day-Day-book Post all Forreign Goods and Merchandizes which shall in like manner at any time be Imported either from beyond the Seas or else from any other Port or Place of this Nation or else from England any Port or Place thereof without payment of the duty of Excize And on the Creditor or right side of the said Ledger shall Post all Goods Sold Transported Exported or sent by Transire into any other Head-port or Member thereof upon the particular Accompt of the respective Merchants before Sale either from beyond the Seas or from any Port or place of England or Scotland INSTRUCTIONS to the COLLECTORS or Sub-Commissioners aswell for their Accompting with Merchants as otherwise generally relating to the businesse of Excize and Customs Merchants to be accompted with every three months or oftner EVery three Moneths constantly or oftner as shall be thought fit by the Collector the Importers according to the 25th Article of the Act of Parliament of the 14th August 1649. are to be called upon and required to give a particular Accompt of all Goods and Merchandizes which shall be remaining on their hands respectively to that day and in case of failure or else after bringing in their Accompt such further Proceedings are to be had thereupon as in the said 25th Article is directed How far the Collector shall proceed in execution of the 25. Article And which the Collector in every particular is to pursue and execute except to Imprisonment of any Person and in case of proceeding to that length the Collector if such person is or shall be willing and able to give security for his appearance before the Commissioners shall cease from going any further and transmit the whole therefore to them who will take care to do therein as to Equity and Justice shall appertain But if such person is not able or shall refuse to give security as aforesaid the Collector shall proceed on to Imprisonment as in the before mentioned Article is directed and appointed by Warrant to the Gaoler or Keeper as is usuall in which he shall alwayes mention at large his Processe and the Judgement and his default and the default of Distresse The Form of the Summons to Accompt Excize Office LEITH IN pursuance of an Order and Declaration of his Highnesse the Lord Protector and his Councill Entituled An Order and Declaration of his Highnesse and Councill for Collecting of the Excize in Scotland dated the 22th May 1655. And by vertue and according to the 25th Article of an Act of Parliament passed the 14th August 1649. in England and now in force in Scotland You are hereby required to bring and deliver in writing at the Excize Office in Leith upon the _____ day of _____ next insuing the date hereof a particular Accompt of all Goods or Merchandize this day remaining or which shall remain on your hand the _____ day of _____ next ensuing the date hereof in order to the stating and clearing of your Accompt of Importations from the _____ day of _____ to the _____ day of _____ next ensuing the date hereof And you are to take notice that if you shall refuse to give in such Accompt or neglect to do the same for eight and twenty dayes after this Warning you will be presently lyable to pay the whole Excize for all Goods that shall be found to stand charged in the Excize Books on your Accompt by your Entries at the Custom-house which have not otherwise been cleared by Sales and deliveries for which Tickets have been given out of this Office and will be accordingly adjudged and warned to pay the same in within fourteen dayes after or in default thereof on your part Warrant of Distresse will be issued against you for double the value of all such Goods as upon your Accompt of Entries shall be found remaining on your hands or in default thereof be further proceeded against as in and by the said Article is provided Dated the _____ day of _____ 1655. A. B. Sub-Commissioner To Master E. F. Merchant The Form of the Summons to pay Excize after neglect of bringing in Accompt Excize Office LEITH WHereas in pursuance of an Order and Declaration of his Highnesse the Lord Protector and his Councill Entituled An Order and Declaration of his Highnesse and Councill for Collecting the Excize in Scotland dated the 22th of May 1655. And by vertue and according to the 25th Article of an Act of Parliament passed the 14th of August 1649. in England and now in force in Scotland You were Summoned to bring and deliver in writing unto this Office a particular Accompt of all such Goods and Merchandizes which were remaining on your hands the _____ day of _____ which you have refused or neglected to do And whereas upon adjusting therefore of your Accompts to that day you stand charged in this Office by your Entries at the Custom-house which have not been cleared by Sales or delivery for which Ticket have been given out of this Office with the Excize of which Goods amounts to the sum of _____ You are therefore hereby required to bring in and pay the said sum within fourteen dayes or otherwise there will be processe issued out against you as by the said Act of Parliament is appointed and directed Dated this _____ day of _____ 165 A. B. Sub-Commissioner The Form of the Warrant of Distresse upon failure of payment VVHereas E. F. in pursuance of an Order and Declaration of his Highnesse the Lord Protector and his Councill Intituled An Order and Declaration of his Highnesse and Councill for Collecting the Excize in Scotland dated the 22th day of May 1655. and by vertue and according to the 25th Article of an Act of Parliament passed the 14th of August 1649. in England and now in force in Scotland was upon the _____ day of _____ summoned to bring and deliver in writing unto this Office a particular Accompt of all such Goods and Merchandizes which were remaining on his hands the _____ day of _____ And forasmuch as upon his refusall or neglect in doing thereof the said E. F. having his Accompt adjusted was found to stand charged in this Office by his Entries at the Custom-house which