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

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perline of threed or silk betwixt three and six pounds Twelve shillings On the elne betwixt six and twelve pound and so forth proportionably Twenty four shillings On coale exported in Scots or English bottoms of the value of twelve pounds Six shillings On all coal of the same value exported in forraine bottoms Twelve shillings On every twelve pound value of all kinde of made work brought home Thirteen shillings four penies All manner of work made within the Kingdome to be free of Excise THis Excise to begin upon the 10. day of February next to come And to endure onely so long as the necessity of the Army shall require and at the farthest but for ane yeer And if the Parliament at their next meeting shall in place hereof finde out and appoint a better and more expedit way to provide money for supplying of the Armies and paying the provision made to them in the interim then this way of Excise is to cease And it is hereby declared That the remainder of the brotherly assistance The arrears due to the Armie in Ireland And What shal bee due for maintenance of this Armie and all other summes addebted to this Kingdom by the Kingdom of England being paid and therewith all publick debts and burdens of this Kingdome with what shal bee due to the Armies being defrayed The remainder thereof over and above this defrayment shal be imployed for repayment of the Excise in manner following viz. What ever shal be the proportion of the Excise gotten within the Towne of Edinburgh and Liberties thereof The equall half of the same shal be repayed to the Magistrates and Town Councel for behoof of the said Town And every other Burgh shal have repetition of the tua part of the proportion of Excise furnisht by them And the remainder not allowed to the Burghs in manner foresaid shal be given proportionable for the publick use of the several Shires according to the quantity of Excise paid by them AT EDINBURGH 15. February 1644. FOrsameikle as the Estates of this Kingdome finding it necessary that some means should be provided for settling a Stock of credit or security whereupon Moneys may be raised for supplying the necessities of the Armies sent from this Kingdome into England and Ireland did by their Act of the last of January unanimously agree and Ordaine that the same should be by way of Excise and recommended to the Committee of Estates to take the best way how the same might be most speedily and with least expence managed and up-lifted And the Committee of Estates having taken the same to their consideration they have thought fit and accordingly concluded and agreed upon the Acts following as most conducing to the better regulating and up-lifting of the Moneys to be raised on this Excise And Ordains the same to be Printed and published at the Market Crosses and Parish Kirks of the Kingdom where through none pretend ignorance of the same of which Acts the Tenor follows THe Committee of Estates think fit that for the better ordering Commission of Excise of this Excise there should be a Commission settled to have the charge thereof And for that purpose nominate and appoint John Earle of Lauderdale John Lord Balmerinoch and Robert Lord Burghlie Sir Patrick Hammiltoun Sir Michael Balfoure of Denmylne Master James Reid of Pitlethie Sir John Smith Provest of Edinburgh John Semple Provest of Dumbartan and James Stuart Merchant in Edinburgh or any three of them and the Lord Chancellour to be supernumerarie to be Commissioners of Excise With power to them to governe the whole Office of Excise To make Acts and Constitutions for the better regulating thereof and the more speedy up-lifting of moneys to be raised thereupon and to see the same put in execution With power also to them To nominate appoint censure or displace as they shall finde occasion all subordinate Officers as Collectors Surveyers Keepers of the Registers of Entries and Accounts and all other subservient Officers and at their entries to take their oathes and surety for the faithfull discharge of their Offices and to allow them such yearly and proportionable allowances for their paines as they with approbation of the Committee of Estates shall think fitting As also with power to them To call to an account al 's oft as they shall think fitting the Thesaurer of Excise Collectors Surveyers and others Intrometters And to keep in record all the moneyes and entries that shall come into the Office to be represented by them to the Estates or their Committees as the same shall be called for And generally with power to them to do every thing that may tend for the right regulating of this Excise and to give their oathes de fidele administratione This Commission to endure ay and while it be recalled by the Estates or their Committees to whom the Commissioners are to be answerable for their proceedings Likeas the Committee of Estates nominates and appoints _____ to be Thesaurer of this Excise Thesaurer With power to him and his servant or under-Receiver for whom he shall be answerable to receive the whole Moneyes of Excise from all the Collectors thereof and to disburse the same as he shall receive warrant from the Estates or their Committees without whose warrant he is to disburse nothing except the ordinary allowances and other incident necessaries belonging to the office as he shall be warranted by the Commissioners of Excise And the Thesaurer is hereby appointed to make and deliver a faithfull and true account of all receits and disbursements to the Commissioners or Quorum thereof monethly or oftner as he shall be required by the Estates or their Committees and shall give his oath and finde caution for the faithfull account and discharge of his Office Registers and Clerks It is also ordained That there be a Register belonging to the Office who shall keepe a booke wherein are to be insert all the receits of moneyes raised upon this Excise being allowed by the Commissioners according as the same shall be given up by the severall Collectors in Burghs and other places in the Countrey Wherein also are to be insert the names and surnames of the Collectors thereof and of the severall places and Parishes whereout of these summes were collected with the date of the deliverie thereof to the Thesaurer As also all Extracts that the Surveyors shall take out of any Note or Book belonging to the Custome-houses and entries to be made by the Surveyors of Exciseable goods remaining in Cellars Store-houses or any other places or houses of any persons that sels buyes or spends any of these Commodities And this is to be without prejudice of the Office of Clerke to the Excise and his deputes who are to minute and frame all Acts and Warrants that comes before the Commissioners or issueth from them and keep a Register thereof write Missives and do every other thing incumbent to the Office of a Clerk The Collectors are
all Provests and Bailies within Burghs Sheriffes Stewarts Bailies Constables and their deputes and other Magistrates to Burgh and Land and all Colonels and Committees of warre in the Kingdome for the time are hereby commanded and ordained to be aiding and assisting to the saids Commissioners and Officers of Excise and every one of them in the execution of their severall offices and articles therein contained and that they have a speciall care that the Excise of Beer and Ale Wines Fleshes and other things be duely payed and the refusers punished according to the Statutes in that behalfe made And hereby they faile not as they will be answerable to the Estates or their Committees ANd albeit by the foresaid Act made and set downe by the Convention of Estates the said Excise is onely appointed to endure for the space of a yeare after the tenth day of February last by-past Yet in respect the publike debts and burdens of this Kingdome are increased and daily increasing not onely by supplying of the necessities of the Armies first sent to England and Ireland but also by raising and maintaining of new Armies for resisting of the late invasion on the South Borders and suppressing of the insurrection in the North The saids Estates of Parliament do hereby declare statute and ordain That the foresaid Excise and the collecting and uplifting thereof shall now begin upon the first day of August next to come in this instant yeare of God 1644. yeares and shall continue and endure untill the first day of August thereafter in the yeare of God 1645. yeares And whatever Excise is already uplifted or exacted for Ale Beer Wine or any other Commoditie whatsoever contained in the Table of Excise by the Collectors Brewers Vintners Fleshers Merchants or any others persons whatsoever since the tenth day of March last by-past The saids Estates of Parliament ordaine the same to be uplifted collected and payed to the Thesaurer of Excise for the use of the Publicke And the saids Estates of Parliament Declare statute and ordaine That the Excise of the Ale and Beer shall be payed by the Brewer either for sale or private use according to the rate of foure pennies for ilk pinte of Ale and Beer strong and small over-head counting and allowing fifteen gallons for ilk Boll of Malt brewed in Ale and twenty gallons for ilk Boll of Malt brewed in Beere strong and small over-head And the Brewer for sale for his reliefe shall exact from the buyer for ilk pinte of Ale or strong Beer four pennies and for ilk pinte of small Beer two pennies Item The saids Estates of Parliament declare and ordain That Beer and Ale for provision of Ships shall no wayes be freed and eximed from payment of Excise but shall be liable and subject in payment thereof notwithstanding of the exemption contained in the Act and Table of Excise which exemption is hereby discharged Item The saids Estates of Parliament discharges hereby all Vintners of Wine to exact hereafter the Excise of any French Wine already imported And statutes and ordaines That the new French Wine to be hereafter imported shall be liable and subject in payment of a full yeares Excise And ordaines the Excise of the Spanish Wine to stand and be uplifted and exacted from the said first day of August next to come during the space above-written Item The saids Estates of Parliament for ease to the Merchants doe hereby declare That the Merchant Wares brought home before the first day of March last by-past shall onely be lyable in payment of the halfe of the Excise thereof contained in the Table after the selling of the same To be cleared by the Merchants declaration upon oath And the saids Estates of Parliament finding it necessary that a Commission be given to some able persons who may have the ordering of every thing concerning the said Excise and the speedy uplifting thereof Have nominate and appointed and hereby nominate and appoint John Earle of Lauderdail John Lord Balmerinoch Robert Lord Burleigh George Lord Forrester Patrick Lord Elibank Sir John Hope of Craighall Sir Patrick Hammiltoun of Prestoun Sir Gilbert Ramsay of Balmaine Sir Michael Balfoure of Deanmylne Master James Reid of Pittlethie Sir John Smith Provest of Edinburgh John Semple Provest of Dumbartan James Stuart John Binnie and Laurence Henderson Merchants Burgesses of Edinburgh and John Earl of Lowdoun High Chancellour of Scotland to be supernumerarie in this Commission or any three of them to be Commissioners for the Excise And the saids Estates of Parliament have given and granted and hereby give and grant full power and warrant to the saids Commissioners or any three of them as said is to governe the Office of Excise and to nominate and appoint Collectors Surveyers and others under Officers And to make and set downe all such Acts and Ordinances as they shall finde necessary and expedient for the speedy uplifting of the said Excise and to see the same put to execution And also to call before them all persons whatsoever who shall happen to violate or transgresse any of the Acts and Ordinances made or to be made and set downe anent the Excise or who shall happen to doe or offer any wrong or injurie to the Collectors Surveyers Messengers of Armes or any others persons who are or shall bee imployed in the Excise and to censure and punish them as their fault deserves With power also to the saids Commissioners To grant and direct forth Letters of Horning upon so many dayes as they shall thinke expedient poynding caption and all others Letters and Executorials necessary and requisite for the speedy ingathering and uplifting of the said Excise And for fulfilling of all Acts and Ordinances made or to be made thereanent And also for fulfilling of the bands given or to be given by the Collectors and their Cautioners And for charging of all persons who are or shall be nominate Collectors Surveyers and Commissioners of Parishes to accept the Office finde caution conforme to the order and discharge their duty therein And in like manner with power to the saids Commissioners To grant suspensions upon good reasons of the charges of Horning to bee used for payment of the Excise and to decide and discusse the saids suspensions and also to discusse decide and determine all Actions Questions and Controversies that may arise betwixt party and party or betwixt any party and the Collectors or Surveyers anent the Excise and to pronounce decreet and sentence therein and direct Letters of Horning Poynding and others Letters necessary and requisite thereupon And siclike with power to the saids Commissioners or any three of them as said is To modifie and allow to the Collectors Surveyers and others under Officers such reasonable fees and allowances for their paines and service as they with approbation of the Committee of Estates shall thinke fit And generally with power to the saids Commissioners to doe and performe every thing concerning the right ordering of the