Collectors du­ly to attend at the Head Port. THE COLLECTORS of the se­verall and respective Ports of this Nation, are duly and constantly from time to time by themselves, or some other (for whom they will be answerable, when, and as of­ten as they shall have leave, or may other­ways be necessitated to absent themselves) to give their diligent and constant attendance, at the hours, times and places appointed at the Custom-House of the Chief or Head Port of his District. And because in many the Mem­ber-Ports, the Merchants by reason of distance of Place, can­not possibly make their Entries at the Chief or Head Port; The Collector is by Commission under his Hand and Seal,To commis­sion one of his Waiters in a Member Port to appoint one of the Waiters of his Port (which he in his judg­ment shall conceive to be most fit and apt for such a work, and for whom he shall be responsible) to attend and officiate in such Member-Port of his District in every thing, mutatis mu­tandis as a Collecto, but so far onely, and no further than the Collector shall by such Commission particularly direct and [Page 6]appoint, and all as shall be for the most ease and dispatch of the Merchant, benefit and advantage of the Publick: And the Name of such Waiter as he shall appoint, he is from time to time to transmit to the Commissioners.

His Cash or Day and Ship-Books. Every Collector for the better carrying on and managing the affair wherein he is intrusted, as to Subsidy and Customs, shall cause four severall fair Books to be prepared, One of which is to be imployed and kept for a Cash or Day Book, of all Moneys received for Customs Inwards or Outwards, and two other of them for Ship Books, Inwards and Out­wards.

Collectors to appoint Waiters to attend the landing of Goods. Ʋpon the arrivall of any Ship in any Port, the Collector and chief Searcher in such Ports where any such Searcher is appointed, or else the Collector alone is to nominate and di­rect by Warrant under their or his hand, one or more of the Watters (appointed to attend in that Fort, or any other Port or Place of his Precinct or District) to take charge of such Ships, and to see the Goods and Merchandizes there­in laden, cleared and discharged, according to such Warrant as he or they shall receive from the Collector and Cheque joyntly, of the said Port where the same shall happen to be de­livered and unladen:But the Master is first to enter his Ship. and make report upon Oath. But no such Warrant is to be granted or issued before such time as the Master or Purser coming by way of Merchandize, or with Commodities from any Port, shall not onely enter openly in the Custome-house, the name of the Ship, and of the Master, the Burden, of whence, and from what Place she is fraighted; but also deliver under his hand, and upon his Oath unto the Collector and Cheque, a Bill of the Particulars and Contents of the whole Lading of the Ship, with the Names of the severall Merchants, and the Marks, Package, and outward form or Bulk of the Goods and Merchandizes according to his knowledge: And shall al­so make Declaration upon Oath, that he hath not broken Bulk since he came into the Port, nor to any other Port of this Nation, otherwayes than in the said Bill shall be expres­sed, and shall answer to all such other Questions, concerning the direct Quantity of Good [...] the said Ship, as shall [Page 7]be demanded of him by the Collector and Cheque. And in case it shall happen, that he hath broken Bulk, either in that or in any other Port; then he shall also deliver upon his Oath, the particulars of the said Goods so delivered in the Port or Ports where he brake Bulk.

Which Ent y and Declaration made, as aforesaid, shall be entred in words at length into the Ship-Book Inwards,The same to be entred in the Ship-Book. after the Ships Entry, and afterwards (having a Memorandum indorsed thereupon of such Oath) shall be numbred and filed in its due place and order, and together with the Ship-Book, (who is in like sort and manner to be numbred in the Mar­gent) shall be safely kept in the Custom-house for a Record thereof.

All Masters or Pursers of Ships,Masters and Pursers when to enter and unlade. arriving from any for­reign parts, shall within four dayes after their arrivall, make Entry of their Ship or Vessell, as aforesaid, and shall un­lade and discharge the same, or so much thereof as is intended to be unladen and discharged with all convenient speed.

Merchants entring to give three Bills. Every Merchant or other person entring Goods or Com­modities Inwards, shall make Entry of the same particularly, by delivering three Bills thereof at large (two of which are to be signed by his own hand, or the hand of his Assigns) to the Collector and Cheque, mentioning and expressing the Name of the Ship, and of the Master, of whence, and from what place it was fraighted, with the Marks and Numbers of the Fardells, Bulk and Package in the Margent, and the true Quantities and Qualities of the Goods therein contained and expressed in words at length, and not in Figures: As also, whe­ther the Merchant be a Native, or a Merchant Stranger, in manner and form following, viz.

And the said Collector and Cheque, having distinctly and [Page 8]severally cast up,The Customs to be cast up on the Bills. with all convenient speed, the value of the Goods and Merchandize therein mentioned, according to the Book of Rates (or otherwise if not therein rated, as is by the said Book, or any other Act or Ordinance directed and ap­pointed) shall either of them upon one of the said Bills write the Custom and Subsidy due thereupon, and having signed, numbred, and dated the same according to its order and day of Entry, shall reciprocally deliver unto each other the respe­ctive Bill (which each of them had respectively cast up,One of them to remain with the Col­lector, the other with the Cheque. signed and entred) to remain and lye, viz. The Collectors Bill with the Cheque, and the Chequ's Bill with the Collector, for an originall Bill, or voucher of Entry; which shall present­ly, or at least some time the same day, together with the Sub­sidy and Customs thereupon due and received, be entered and charged by the Collector to Accompt in the Column of his Cash or Day Book, appointed for Receipts of Customs, ac­cording to which the third Bill being Subscribed both by the Collector and Cheque (and numbered and dated,And the third to be the Waiters Warrant. as the former) shall be sufficient warrant to the Waitors unto whom the same shall presently be directed, to suffer and permit the Wares and Merchandizes therein mentioned to be landed and discharged accordingly.

Post-entries, when and how to be ad­mitted. In case of short Entry made of any Goods Inwards, wherein upon examination to be taken before the Commis­sioners or Collectors for Customs, it shall appear that the Merchant had no intention of fraud to the Commonwealth, and the Goods un-entered shall not exceed twenty per cen­tum in the quantity thereof in proportion with the Goods mentioned in the Warrant, (whereof the Five per centum is to be accompted part) the Merchant shall be admitted to mend his Entry without Seizure; But this Liberty is not to extend,

1. To any Entries of Goods passing Outwards in any case whatsoever.

2. Nor to any Goods entered Inwards, which shall be landed at unlawful time or place, or in the absence of the Of­ficer of the Customs properly concerned therein.

[Page 9] 3. Nor in any Cases where upon Examination, intention of fraud to the Commonwealth shall be discovered, or the Goods landed, and not entred, shall exceed the quantity above-written. For in all such Cases it is expected and re­quired, that Seizures be duly made and prosecuted accord­ing to the duties of the Officers, and the Laws in that behalf established.

Goods at sight how to be en­tred and ta­ken up. All manner of Wares and Merchandize, that for some just cause or other (first allowed of, and admitted by the Com­missioners themselves in the Port of Leith, and in all other Ports by the Collector and Cheque) any Merchant may happen to enter at sight, shall be taken up by a Warrant for view, dated the day of the Entry thereof, subscribed by the Commissioners themselves, or Collector and Cheque, as afore­said, and delivered unto the chief Searcher, or other Waiter or Waiters (where there is no such Searcher) who shall see the same forthwith brought unto the Custome-house Key or VVharf, and give knowledge thereof unto the Collector and Cheque, who shall presently cause the same to be searched, viewed, weighed, measured, or otherwayes as the nature of the Commodity shall require in some convenient place. And the Owner or Proprietor shall forthwith after that, make an Entry thereof particularly under his hand, or the hand of his Assign, with the Collector and Cheque, and thereupon war­rant to be made for the clearing and passing the VVares and Merchandize, as aforesaid.

Bills of Store or Portage. No Bills of Store or Portage shall be granted unto any Mariners or Seamen, at their coming in, or going out, or any others for damage goods, Mis-Entries, or Over-Entries, but by speciall Order from the Commissioners; which Bills so granted, aswell as Cocquets and other Warrants, shall be de­livered to some Waiter, and not the Person to whom granted, and the same to be void, unlesse served on such day, or within so many dayes as shall be therein limited and appointed; nei­ther shall those Bills be served upon any Goods of any Person whatsoever, other than the Person to whom they shall be granted; or out of, or upon any other Ship or Ships, than [Page 10]what are, or shal be mentioned in the said Bils, without the es­pecial directions & appointment of the Commissioners therein.

All Warrants to be passed o­penly in the Customhouse. No Entry or agreement with any Merchant, or others, for Custom or Subsidy Inwards or Outwards, shall be made by the Collector, or other, nor any Cocquet, Warrant, or Certi­ficat sealed or subscribed, but openly in the Custom-house, by the Collector and Cheque; And every Merchant shall paste his particular Cocquet, Warrant or Certificat, the same day he entreth his Goods.

Masters, Ship­pers and Pur­sers, entring Outwards. Every Master, Shipper, Purser, or other taking charge of a Voyage, that shall lade any Goods or Merchandizes for the Parts beyond the Seas, shall by Entry under his hand, signifie unto the Collector of the Port where he ladeth (that he in­tendeth to lade, and to what place) before he receive or take into his Ship, any Goods or Merchandize, and before his de­parture, shall give notice of his whole Lading,To give a particular of his Lading, and answer upon his oath. with the names of the Merchants, and other Persons that have laden Goods with him, or in his Bottom; And further, truly shal answer up­on Oath, to all such questions as shall be demanded of him by the Collector and Cheque of the Port where he shall so Lade.

Collector to appoint Wai­ters to the Ships. After the Entry of any Ships, as aforesaid, the Collector and chief Searcher, where such Searcher is appointed, and in all other Ports, the Collector alone shall by Warrant under their or his hand, direct one or more Waiters of the same Port, to take charge of such Ship, and see the Goods and Merchandize therein, to be shipped, laden, and put on Board, according to such Warrant as shall be given by the Collector and Cheque joyntly for doing thereof. And when, and as often as any Trade more than ordinary shall chance to happen in any Head Port, or Member thereof, so as the Waiters appointed to at­tend in those places,Incase of Trade more than ordina­ry, how to send for help. cannot possibly be able to see unto the Lading or unlading of the Goods and Merchandizes which shall be shipped out, or brought in. Every Collector of such Head Port (if the suddennesse of the thing will not give him time or liberty to advertise the Commissioners thereof, for some other or more Waiters to be sent from Leith to his help or assistance) shall incase his Port lye Northerly, send unto [Page 11]the Collector of the next Port lying Southerly, for one or more Waiters, who shall thereupon send such unto him: and that Collector at the same time (if the occasions of his Port re­quire it) shall in like manner send to the next Port adjoyn­ing Southerly of his Port; and so from Port to Port, untill at length the want or deficiency of Waiters in the last Port, may be supplied from Leith. As for the Ports lying Westerly, they are to be supplied, as aforesaid, by sending still unto the Collector of the next Port adjoyning to them Easterly; and so from Port to Port (if necessity require) as aforesaid. But if the same may at any time be done and performed aswell, and with lesse charge, by entertainment of some faithfull person, to officiate in extraordinary, during the emergency of things, it is left to the discretion of the Collector to entertain such person, or else to send for help, as aforesaid, according as he in his judgment shall think fit.

Merchants Entryes Out­wards, how to be made. Every Merchant, or other, that will transport or ship out any Goods by way of Merchandize for forreign parts, shall make his Entry particularly thereof, with the Collector and Cheque, by three Bills under his hand, or the hand of his Assigns, with the Name of the Ship, the Master, the Bur­den, of whence, and to what place it is fraighted, with the Marks and Numbers of the Packs, Cask, Fardells, or other outward Form or Bulk, and the true quantity and quality of the Goods therein contained, in words at length, which shall be signed and entred, filed,Filed and kept. and kept by the Collector and Cheque respectively, as in the case of Entries Inwards, and the Moneys due, and received for Subsidy and Customes by the Collector, charged unto Account in like manner accordingly.

All Goods and Merchan­dize to be en­tred by their true denomi­nations, &c. Especiall care is to be had and taken, that all Goods, Wares and Merchandizes Inwards and Outwards, be entred in their own true denomination, according to their proper na­ture, quality, sortment, species and kind, by which they are commonly and usually known and distinguished, and according to their several terms and appellations given, and in such sort as the same are mentioned and directed in the Book of Rates to pay, whether by Gross weight, Number, Measure, Dozen, or [Page 12]otherways.Goods to be entred in the Merchants own name, And further, that no manner of Goods or Mer­chandize, coming in, or going out, be entred in any other Mer­chant or Merchants name, save in the name onely of the true Merchant, Owner or Proprietor of the same.

Goods entred in one Vessel, and shipt in another. All Goods and Merchandize Customed Outwards upon any Ship or Vessell, which for some cause or other, cannot be laden on Board the same Ship, shall be appointed to another Ship by Certificat, openly subscribed and delivered in the Custom-house upon the Oaths of the chief Searcher (where such Searcher is appointed) and the Waiter, or one of them, and of the Owners and Proprietors of the said Goods and Merchandize openly taken, that the said Goods did not pass according to the for­mer Cocquet.

Goods allow­ed for Store and Portage, how to be en­tred. All Goods and Merchandize allowed for Store, Portage, or other cause whatsoever, shall duly and daily be entred in the Cash or Day-book, in the same Order as they are passed; and although they pay neither Customs nor Subsidy, shall never­thelesse be valued and rated as they should have been, had they not been passed by Stores; but shall and may be omitted to be drawn out; or put into the Columne for Receipt of Customs, or added up in the Account of the same.

No Officer whatsoever to take any Fees. No Collector, Searcher, VVaiter, or other Officer whatso­ever, imployed in, or about the businesse of the Customs, shall either directly or indirectly, demand, take, or receive from the Merchant, or any other person whatsoever, any Moneys by way of Fee or Gratuity, for, or in respect of any Certificat, Bill, Cocquet, Transire, Ticket, Sufferance, Bond, or any other thing whatsoever,Except for Skippers Re­ports, or Mer­chants Bills of Entryes. to be by him or them done or performed as Col­lector, Searcher, or VVaiter. And in case any of them shall at any time, at the instance and request of any Skipper or Mer­chant, make or write any report or Bill of content of any Ship, or Bills of Entry, Inwards or Outwards, no Officer making such Bills,Report 1d. Each Bill of Entry ob. shall demand, take, or receive more than one penny for writing the Skippers; and no more than an half penny a Bill for writing Bills of Entryes for the Merchant, upon pain of being dismissed from his or their imployment, who shall do contrary thereunto.

THe businesse of the Coast (which is to be understood only of Goods going, or co­ming to, or from any the Ports of Eng­land or Scotland) being somewhat dif­ferent from the rest, and therefore to be kept in a different way and manner, and distinctly by it self. The Collector is here, and in this Affair, to make,The Coast-Book. or cause a fair Book to be prepared and kept, by the name of the Coast Book; In which all Coast Cocquets, Transires, and Certificates thereupon are from time to time to be duly entred the same day, and in the same order as they are presented and passed.

How Coast Goods are to be entred. This Coast Book is to be ruled with a double Margent, the one to the right hand, and the other to the left hand, on each side. On the left Page of this Book all Cocquets and Transires Outwards are to be entred,Outwards. placing the Name of the Port for which any Goods shall be shipped, in the Margent on the left; and the date of the Certificate, or Return from the Port where they were landed, on the right side of the said Page.Inwards. On the right Page all Cocquets and Transires for Goods Inwards from the Coast, are to be entred; and in the Margent of the left side, the Name of the Port from whence the Goods came is to be expressed; and on the other side, the date of the Colle­ctors Certificate, or Return of the landing of the said Goods: But in the middle of both Pages, between the Margents on either sides, the Quantity and Quality of all Goods from the [Page 14]Coast, Outwards or Inwards, respectively, is to be most ex­actly entred, with the date of the respective Cocquets and Transires, by which the same Goods have been passed, either Outwards or Inwards; The form of which Book, with the Coast Cocquet Certificate followeth.

EVery Merchant, or other person,Merchants entring Goods for the Coast, to give Bond. intending to ship or car­ry any Goods or Merchandize (prohibited transporta­tion or carrying beyond the Seas) to discharge or unlade the same in any other Port or place of Scotland or England, shall before the shipping thereof, declare and manifest under his or their Hands, by Bill of Entry (as in all other Cases) to the Collector and Cheque of the Customs in the Port where the same shall be shipped, the Measure, Length, Number, and other Contents and Value of such Goods, together with the Name of the Ship, and of the Master, the Place of whence, and for which he is fraighted; and with the approbation of the said Collector and Cheque, shall also make and enter into a sufficient Obligation, according to the Law of Scotland, in which he shall be bound with sufficient Sureties, or Caution­ers, in such sums of Money as shall amount to double the va­lue of the Goods so declared and manifested, with Condition that the same shall be discharged at some Port within Eng­land, Scotland, or Ireland (where such Goods may be car­ried thither) and in no other place whatsoever.

To return Certificate within four moneths. Every Person giving Bond and Security, as aforesaid, is within four moneths (at furthest) after shipping of his Goods, to bring a true Certificate from the Port or place where he or they shall discharge the said Goods, testifying the said Goods so shipped, and the true Nature, Length, Weight, Number, and other Contents or Value thereof, to be there discharged: Which Certificate, upon the discharge of the Goods in any Port in Scotland, to be delivered to the party delivering and discharging the same.

What securi­ty to be taken upon shipping woollen Yarn, Flocks, Wool­fells, Earth and Clay. If any person or person shall ship out any woollen Yarn, woollen Flocks, Wool-fels, Earth or Clay, the Collector shall take double Security (over and above double the value) for three shillings for every pound thereof, with Condition, That the same shall be landed in some Port of this Common­wealth, as is directed by Law, and according to the tenour of the usual Coast Bonds.

All Bonds to be returned to the Commis­sioners. All such, or any other Bonds already taken by any the Collectors, are with all convenient speed, and all such other Bonds whatsoever in the future to be taken by any the Col­lectors, are, and shall be monethly returned up and delivered to the Commissioners at the Custom-house in Leith, that such processe and other proceedings may be had thereupon, as of right belongeth.

No Goods to be shipped without suf­france, Coc­quet or Tran­sire, The Collector in every Port is to take care that no Goods whatsoever be shipped from Port to Port, before a Sufferance be passed for the same; nor any Native Commodities or Ma­nufactures made thereof be transported, before a Cocquet be past, and good Security given for landing the same at some other Port or place of this Nation, or of England, or else Ireland (if such Goods may be shipped thither) as is provi­ded by Law, nor any forreign Goods, before a Transire be past for the same: And if any Goods shall be shipped contrary hereunto, or that any Goods shall be brought in from one Port to another, or shall be landed or found on board any Ship whether landed or not landed, for which there is no Cocquet or Transire, or being more in quantity than is in the Cocquet or Transire therein mentioned,If so, to be seized. that in such cases, Sei­zure be made, and notice thereof given to the Commissioners, and so to provide that the same, or any part thereof, be not discharged, without order of the Commissioners first had and given therein.

Masters and Pursers how to enter for the Coast. Before the going out of, or upon coming into Port of any Ship or Vessel, for, unto, or from any other Port or place of Scotland or England, the Master or Purser of every such Ship is to make Entry of his Ship, and the respective Merchants, Proprietors and Owners, are to make Entry of their Goods, [Page 17]Merchandize and Commodities, as is required to be made and done for all Ships, Goods and Merchandize Outwards or Inwards, for, or from any forreign Parts beyond the Seas;How Mer­chants shall enter. But any 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 [Page 18]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.

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 [Page 20]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. Ʋpon 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 Bottoms. All Merchants English or Scots shipping out Coals for beyond the Seas in strangers Bottoms, are to pay strangers Cu­stoms. In the shipping therefore of the same, as also in all other cases of the like nature it is to be noted,

What Bot­toms accoun­ted such. That all Ships wherein the moyetie or major part of the sea­men are strangers, are to be accompted strangers.

That all Ships belonging to strangers are to be accompted strangers Bottoms, though English or Scots built.

That all Ships belonging to English or Scots Merchants, are to be accompted English or Scots Bottoms, though For­raign built.

That all Ships of which any stranger is part Owner, are to be reckned strangers Bottoms, though all the rest of the Owners be English or Scots.

What to be paid for Lead All Lead exported whether by English or Scots, or by any Merchant stranger, is to pay over and above the Subsidy and Customs, an old Custom of three pence in the Sow, which is two shillings upon the Fodder or twenty hundred weight.

All Beer shipped out by any English or Scots, Beer. besides the two shillings Subsidy mentioned in the Book of Rates, is to pay eight shillings six pence more per Tun▪ by English or Scots, and ten shillings by every stranger.

Tobaccoes of English Plantations. One penny per pound is to be levied on all Tobaccoes of the English Plantations beyond the Sea, and upon all other Tobac­coes of what Plantation soever, six pence in the pound. And to the end every Collector may have true Cognizance what is of English, and what of Forraign Plantations,How to be tryed from Forraign. he is to take notice that he is to passe no Tobaccoes to be of the English Plantations, but only such as by sufficient persons shall be at­tested upon Oath so to be.

There being a great difference in the Customs of Tauton Cottons and Bayes,Bayes, and the latter of them being very often shipped in the name of the former, the Collector is to have an especiall care that for such as are Bayes (in whatsoever name the Merchant may enter them) Custom may be demanded and levied as for Bayes.

Horses, or live Cattell. All Horses and live Cattell imported, are to pay Subsidy, [Page 22]notwithstanding the exception of fresh Fish and Bestiall in the Act for Tunnage and Poundage; For that by fresh Fish, is meant only Fish unsalted, and by Bestiall, fresh Flesh for mans meat, killed or brought in unsalted.

Ʋpon all Ships brought in as Prize, whether taken by the States Ships,Prize Goods and Ships. or other Private Men of War, after condemnati­on thereof, full Custom is not only to be received for all Goods therein, as if they were imported by way of Merchandize, but also for the Ship, Tackle, Ordnance, and other furniture be­longing to the same, after the Rate of five per Cent. as the same shall be indifferently apprized.Ships bought beyond the seas. As also the like Custom is to be received for all other Ships that are bought beyond the Seas, as the proper Goods of any person or Merchant re­siding in Scotland.

No allow­ance for da­mage of Prize Goods. For all Goods brought in as Prize, no defalcation or al­lowance from the quantity thereof, or out of the sum of money due for Custom and Subsidy by way of abatement, for being bad, damaged, or defective, is to be made or granted.

All allowance to be made and given to Merchants for Wrappers upon shipping out old or new Draperies,Wrappers. are not to exceed the Directious and Instructions annexed to the Book of Rates: and upon all Goods exported, no allowance of five per Cent. is at any time to be given.

The allowance of twelve per Cent. is to be made for Leakage of Wines,Twelve per Cent. for Leakage. (excepting Wines brought in as Prize, to which neither this, nor any other allowance is to be made) to Merchants, demanding the same by way of defalcation where no Wines are filled up on Ship-board, and care therefore is to be taken for preventing thereof. But in case any Merchant or other shall happen first to fill up his, or their Wines, then no allowance at all is to be made or given: And when and where it is, as aforesaid, of right to be made and granted, the said twelve per Cent. is not to be taken or deducted out of the quantities of Wines, but out of the Moneys to be paid and received for the Subsidy thereof.

Ships unlade­ing part, to pay for their whole lading. If any Ship importing Forraign Goods or Merchandize into any Port of this Nation, shall happen to unlade or dis­charge part of her Loading there, and intend afterward to transport the rest over Sea; Entry is to be made of the whole, and Custom paid accordingly.

Goods to be cleared accor­ding to the English Stan­dard, of wright and measure. All Merchants, and other Persons, clearing Goods at the Custom-house, are to clear and pay their Custom both for weight and measure according to the English Standard, which is that, mentioned and expressed in the Book of Rates; that is to say, All Goods which pay by measure are to be cleared no otherwise then according to the Bushell, which contains eight Gallons English, or eight Quarts Scots; And to all other Goods paying Custom by the hundreth weight, that there be allowed and accompted to the hundred subtle, but five score, and to the hundred weight gross, five score and twelve pounds, and for other Goods by the Tun weight, but twenty hundred weight of one hundred and twelve pounds to each hundred; to the Tun of measure, but two hundred fifty two Gallons; and to the measure of Ells and Yards, but according to the English Standard of an Ell and a Yard.

The contents of a Tun.Only it is to be noted, That two Buts and Pipes, albeit two of them do not exactly contain one Tun, are neverthelesse to pay Custom for one Tun, in like manner as four Hogsheds, three Puncheons, six Teirces, and eight quarter Casks, of what sort soever, are to passe and pay for a Tun, although the Gage be not so much.

But all Goods coming in uncertain and unusuall Cask which are to pay by the Tun, Hogshead, Pipe, or Barrell,Uncertain Casks to be gaged. are to be re­duced unto the aforesaid number of Gallons, to make a Tun And where the Book of Rates directs any Commodity to pay by the Flemish or other Outlandish measure, there only is the Custom to be collected accordingly; but upon all other Com­modities according to the respective weights and measures aforesaid.

Where any Goods and Merchandize shall be imported or exported,Goods ad va­lorem. and the same not rated or valued in the Book of Rates, there and in such case, the Collector is to set the value [Page 24]upon the Goods, in which he is to have regard unto the be­nefit that shall accrue unto the Commonwealth, and accor­dingly to set the Rate and value; but in no case 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 [Page 26]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.

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 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, [Page 28]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. [Page 29]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.)

What meant by Alteration of Quality and PropertyBy 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, [Page 30]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 WaresIt 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.

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, [Page 32]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 pre­pared, as that the same may serve and be imployed also for managing the businesse of Excize; and for this cause and reason, shall upon all week dayes be kept open from eight of the Clock in the Morning, till twelve at Noon, and from two of the Clock in the Afternoon,How long kept open. till six at Night, for the Entring and Registring the Goods, Wares, and Merchandizes, with the Names, and Sirnames, aswell of the Importers, as of the Sellers, and Buyers of the severall Goods, Wares, and Commodities Excizable, their quantities, and values, as for the receiving of all Moneys which shall be due and payable thereupon, and for doing other things necessary to be done, for, and concerning the same.

Ʋpon the Arrivall and after the Entry of any Ship with Goods Inwards,Merchants Importers, en­tring Goods, to give three Bills as to Excize. from any Parts beyond the Seas, every Mer­chant Importer, (if he be purely a Merchant, and so not to pay any Excize untill Sale) is in like manner, as for the Cu­stoms, to deliver in to the Collector and Cheque three Bills of Entry, under his own hand, (or the hand of such other Per­son, or Persons, as by Deed or Writing under his hand and Seal shall be deputed thereunto) mentioning the name of the Ship, and of the Master, whence, and from what place it was Fraighted, with the Marks, Numbers, Fardels, Bulk, or Pack­ings in the Margent, and the true quantity and quality of the Goods therein contained, in words at length, and not in Fi­gures; two of which Bills, (as in the businesse of Customs) shall be Signed by the Collector, and Cheque respectively, and delivered afterwards to each other to be numbred, filed, and kept as an originall Voucher for the Excize; And the third being Signed by them both, shall be the Waiters warrant for the delivery of the same to the Merchant: This is to be un­derstood of the Merchant Importer only;Merchants paying Ex­cize upon En­try, how many. for where Goods pay Excize aswell as Customs upon Entry, one and the same Bills (being three only in number) given for Customs, will serve also for Excize.

Entries of Merchant Importers in what manner to be placed in the Sub-Commissio­ners or Col­lectors Book. If the Merchant Importer be purely a Merchant, then upon his Entry made, as aforesaid, he is to be permitted to take up and receive his Goods forthwith, without payment of any Excize: And the Collector shall not need for all Entries of this kind, to make any Entries in his Cash, or day Book distinct from that of the Customs, but only to draw a blank Line with pricks, or otherwise, from the said Custom Entry through the Column of the said Book, which is appointed and de­signed for the Receipts of Excize.

Merchant Re­tailer how to Enter and pay. But if the Merchant Importer shall happen to be either a Shop-keeper, or Retailer of the Commodities he Imports, the Collector and Cheque having upon delivery in of his Bills of Entry cast up the sum, or sums unto which the Excize of the Goods mentioned in the said Bills shall amount unto, and de­livered their Bills so cast, unto each other respectively,In what man­ner the same shal be placed to accompt. (as was directed before, as to Customs) the Collector shall present­ly receive the Excize due thereupon, and make Entry of the same in his Cash or day Book, not making a distinct Entry from the Customs, but having expressed the rate or value of the Excize, different from the Custom, next and immediately below the Entry of the same, as to Customs, shall draw out and place the totall due, or received for Excize in an equall Line with that of the Customs, but in the Column of the Book aforesaid, appointed and designed for the Receipts of Excize.

Merchant stranger, or Planter en­tring. But if it so fall out that the Merchant or Importer be some Person living beyong the Seas, a Planter in the West-In­dies, or Virgina, an unknown Person, either having no cer­tain habitation (that is to say) not known to be an able or sufficient Merchant, or else having no constant Family in the Town or Port where he shall Enter his Goods; such Mer­chant is either to pay down the Excize of his Goods, or else to give Bond to the Collector, with sufficient Security,To pay Ex­cize, or give Bond. or Caution for the payment of the Excize, before he be admitted to take up his Goods, or receive any warrant for doing thereof.

Such Mer­chant being unable, or re­fusing to give Bond, or pay, his Goods are to be taken up and landed. If any Planter, or unknown person, as aforesaid, shall not be able, or shall refuse to give Bond, or to pay Excize upon Entry, as aforesaid, then and in such case, the Collector is to cause the Goods to be taken up and landed; And after due notice taken of the Quantity and Quality of the Goods, in the presence of the Owner, or some other appointed by him; or upon refusall of himself, or any other for him to be present, in the presence of other two good witnesses, to house and dispose of the same in some sitting Ware-house, untill either Bond be given, or Excize fully paid for the same, as aforesaid.

Shop-keeper to carry his Goods to his own house. Especiall care is to be had and taken, that the Shop-keeper upon Entry, and clearing of his Goods Inwards, at the Impor­tation of them, do carry his Goods to his own Shop directly, and is not to be permitted to house and lay up the same in any other House, Shop, Store-house, or other place whatsoever, without acquainting the Collector and Cheque therewith. In like manner, no Merchant who is purely such, no Planter or unknown Merchant,No Merchant to lodge his Goods with a Retailer. is to be permitted to house or dispose of his Goods, Wares or Merchandizes, in the House, Shop, Ware-house, or any other place, of, or belonging to any Re­tailer of the same Commodity, without first making the Collector and Cheque in like manner acquainted therewith.

Goods sold, how to be en­tred. When any Goods aforesaid, come to the consumption or sale, the Merchant (who is purely a Merchant, and who was perimitted to land and take up his Goods without payment of any Excize) shall (before he be permitted to deliver all or any of the same) bring and deliver to the Collector and Cheque, two Bills of Entry, signed under his own hand (or the hand of his Servant, or other person whom he shall first authorize under his hand, to be filed in the Office of Excize to that purpose, and for whose Act he shall be answerable) cer­tifying the Quantity, Weight and Measure of his Goods sold, and to whom, their several species, sortments and kinds, and the price at which they are sold in case they be goods, which pay Excize ad valorem; Upon each of which Bills, the Collector and Cheque having cast up and written the Sum or Sums due and payable for Excize of the said Goods, and given each other [Page 35]the respective Bills cast up by either of them (as is directed in case of Entries, as to Customs, as aforesaid) the Collector forthwith receiving the said Sum or Sums due thereupon, shall afterwards make Entry of the same in his Cash or Day-Book, by putting or placing the Sum aforesaid,The Moneys received how placed to Ac­count. What warrant thereupon shal be made. in the Column for Receipts of Excize, and drawing a blank line with pricks, or other wayes, through that of the Customs; And then the Collector and Cheque shall joyntly make and sign a particu­lar Ticket or Warrant for delivery thereof; Which Warrant is to contain the Quantity and Quality of the Goods sold, with the name of the Buyer, and of his place of Residence or Habitation, and to be onely in force for that particular Parcell, and for that day only: The same to be in manner and form fol­lowing:

Goods sold to several per­sons, how to be entred. If the quantity of Goods sold, and certified to be so (as aforesaid) is to be delivered unto more than one person Buyer thereof, the Collector and Cheque are (although the same be but one and the same Parcell) to make and give as many severall Tickets, as there are persons unto whom the Goods are sold. And the Merchant therefore is to make either par­ticular Entryes of his Sales, or else one generall one, expres­sing the Goods sold, with the severall Quantities or Parcels thereof, which are to be delivered unto the respective Buyers of the same.

Sufferance in what case to be granted. If any Merchant or Importer, shall sell any Goods, where­of he cannot ascertain the perfect weight and measure of the same, then a Bill of Sufferance shall be granted, and an Offi­cer is to be sent to deliver and take accompt of the perfect weight and measure, and certifie the same unto the Collector and Cheque;Merchant to make his per­fect Entry within 28. dayes, and the buyer pay his Excize, Or else pro­ceeded against And the Merchant shall within 28. dayes fol­lowing, make a perfect Entry, and the Buyer pay the full Excize, or else both of them to be proceeded against, as by the 21. Article of the Act of Parliament for Excize, of the 14. of August 1649. is directed and appointed; Which 21. Article, the Collector or Sub-Commissioner is fully in every part thereof, to put, or cause to be put in Execution, when, and as often as the same shall by them be thought fit and requisit.

To whom sufferance shall be gran­ted.But care is to be had, that no sufferance be granted unto any persons, but such as shall either deposire so much as the Excize may probably amount unto, or else shall (or are known to be) persons responsible, and of ability to make good the Duty which shall, or may be due for the same.

Goods having before paid Excize, how to be entred and passed. If sale happen to be made of any Goods, which before had paid Excize either upon the Importing, or else in England, or some other Port of this Nation, or which shall be part of a greater Quantity or Parcell formerly cleared, Entry, Ticker or Warrant is to be made, as aforesaid, in every particular, for Goods lyable to payment of Excize; Except that besides, there is no Money to be received, and that the Entry in that case is not to be entred in the Cash or Day-Book; but in a Waste-Book (which is therefore to be kept purposely for Tickets [Page 37]granted for delivery of Goods, which before had paid Excize) the Seller or Deliverer is to make Oath before the Collector and Cheque, that the Goods hy him sold and intended to be delivered, are all of them such as had bond fide paid Excize, and then the Warrant or Ticket for Delivery of the same (in which alwayes mention is to be made, when, or in what par­cell, or at what place the same paid Duty) is to be issued in manner and form following, (V I Z.)

No Goods to be romaged without Tic­ket.As no Goods after they are sold, are to be permitted, to be delivered unto any the buyers thereof, without Ticket or Warrant (which is to be valid no longer time than that day on­ly in which the said Ticket is taken out, as to the delivery of the Goods) So all Goods unsold, or which the Duty of Ex­cize hath before at any time been paid, are not to be roma­ged, removed or sent from one House, Town, Part or Place to another, without a Ticket or Warrant for doing thereof; and if so, to be seized and secured. But yet for accommodation of Trade, it is thought fit, that the strictness of the Law in this particular be relaxed.

Except Goods bought of shop-keepers, or where no fraud is in­tended;Where any Shop-keepers, living in one and the same place, Town or Burgh, shall buy Goods of one another; Or, where any Goods are bought in small Parcels from any Shop keeper by any other, and where otherways upon Examination, no fraud shall appear intended to have been practised in prejudice of the Commonwealth; And to this purpose therefore, and for the better evincing of the truth in this particular, or in case of Goods hindred by wind, weather, or otherways beyond the time mentioned in any Ticket that shall be given,Which the collector is impowered to examine. the Colle­ctor shall cause such persons to be summoned before him, as he shall think or suppose to be any ways able to give testimony in the case; And them to examine upon oath for the discovery of the whole and true matter of fact 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 Land­carriage 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;

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 Outs, 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 [Page 40]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 Outs, 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 Common­wealth, 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

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 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.

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 [Page 43]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.

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 [Page 45]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.

To be deli­vered to the Waiter, who is to see the goods brought from the Ex­porters.Which Sufferance is to be delivered to the hands of the Searcher or Waiter appointed to attend the Ship, in which the said Goods shall be laden, who shall presently go with the Exporter and see the same brought forth out of the Shop, Celler, or Ware-house of such Exporter, and no other, and afterwards laden and shipped on board the Ship, or Vessel, to which they were designed. All which, such Searcher or Wai­ter shall indorse or certifie on the back side of such Permit, or Sufferance, and afterward deliver the same back again unto the chief Searcher, or where there is none,And upon cause of su­spition, to ac­quaint the Collector therewith, who is to try the verity by Oath. unto the Collector to be kept by him and the Cheque, untill the Ship be fully la­den; But if the Goods shall be brought or delivered out of any other place then aforesaid, whereby suspition may be gi­ven of some fraud or collusion, the Searcher or Waiter is to [Page 46]forbear shipping the Goods, and to inform the Collector and Cheque of the Port therewith, who are thereupon to be fully satisfied by the Oath of the Parties, or others, (which Oath the Collector is therefore to administer to them) that the Goods have bonâ fide paid Excize, before the same be per­mitted to be shipped in any Ship or Vessel whatsoever.

Bill of Con­tents to be made from the severall Sufferances, &c. When any Ship bound outwards for the Coast is fully laden, the Collector or chief Searcher where there is one, from the several Sufferances, Cocquets, and Transires given and returned from the Waiter (for all Cocquets, Transires, and Sufferances for shipping Goods Outwards for the Coast, after the doing thereof, are to be returned and delivered unto the chief Searcher or Collector, as aforesaid, (where there is no such Searcher) shall make and (besides all Cocquets and Transires granted as to the Coast relating to Customs) frame a true Content of the whole Ships or Vessels Lading: which Content is to expresse and mention the name of the Ship, or Vessel, with the Master thereof, the true Denomination, Numbers, and Marks of the Bales, Packs, Casks, outward Bulk, or Vessels in which any Commodities are contained, and the Names of the Persons to whom consigned, the Net Weight, Measure, just Contents, and Values of the severall Commodities, expressed in words at length, and not in Figures, and whether the duty of Excize be paid or no, and how much (where the same can be ascertained) and when, and whether Bond be Entred into for delivery and due Entry of the Goods in the Office of Excize in the Port whither the Goods are designed and sent; which Content (made according to the qualifications aforesaid) shall be signed by the Collector and Cheque joyntly,Which after search of the Vessel is to be delivered to the Master thereof. and (after search made by the Collector, or chief Searcher, where there is such a Searcher, whether there be not more, or other Goods laden on Board then are specified and mentioned in the same) shall be delivered unto the Master of such Ship or Vessel, to be by him afterwards delivered, after his arrivall in Port, unto the Sub-Commissioners, Collectors, or other chief Officer for Excize there.

Ships coming from the Coast and deliver­ing but part; the Goods de­livered, to be endorsed on the Bill of Content. Ʋpon arrivall of any Ship from the Coast, the Collector is to call for the Masters Bill of Contents, which is to be kept and filed with the Entry of the Ship: And when any Ship bound from one Port to another shall happen to deliver any part of her Goods by the way, before she arrive at her last designed Port, the Sub-Commissioner, or Collector of the said Port, is to call for the Certificate of the Content, which was delivered unto the Master at the Port where she was laden, and certify upon the back of the same, what Goods are there delivered, as part of the said Certificate, what remaining in the Ship, and what put on board at the Port, delivering back the said Content unto the Master at his going thence; and keeping a Copy of his Endorsement of the said Content by him, shall cause the same to be transcribed, and Entred, as all other Tickets and Certificates in the Waste-Book.

Goods sent by Land car­riage upon Bond. All Goods, and Marchandizes, sent after Bond gi­ven, by Land Carriage unto any other Port or place, are to be sent and passed by Ticket, in manner and form following.

To pay Ex­cize, if con­signed to a Retailer.Which Ticket being received by the Collector of that place, he is in case the Goods therein mentioned shall happen to be consigned to a Shop-keeper or Retailer of the same Commodity, to demand and receive Excize presently for the same; but if to a known Merchant (who is purely such,) then the same are to be Entred, Charged,Or else charg­ed to account of the Mer­chant, if to a Merchant. and passed to his proper accompt, as if they had been then Imported by himself from beyond the Seas; The like to be observed for all Goods shipped by Bond for the Coast.

The nature of the Bond.Forasmuch as Bond given in this case is not for payment of the duty, but for to cause true landing or delivering the same at the Port, or Place to which they are sent.

All Goods carried by Land, are to be carried by Ticket di­rectly to the place unto which they are intended;Goods going by Land or Water, or both, how to passe. but all Goods going by Sea, or Water, are to passe no further by Ticket or Bill of Content, but to the next Port; and if to passe afterwards up into the Country, are to be first Entred with the Sub-Commissioner, or Collector in the said Port where they are landed, and afterwards to passe by Ticket from him and the Cheque there unto the designed place of de­livery.

Coast-Goods uncleared, or cleared, how to be En­tred in the Books of the Collectors. All Entries both Inwards, and Outwards, from and to the Coast, of Goods which had not before paid Excize, are to be duly Entred in the same order in which they are passed in the Cash or Day-book, drawing in this case, a blank line through both Columns, as is directed for Goods for be­yond the Seas. But the Entries of all other Goods to or from the Coast, which had before paid Excize, are to be En­tred in the Coast-book at the end of the respective Custom-Entries for the same Goods there, with signification, that Ex­cize had been paid for the same; the date of the Certificate signifying so much, and the place whence such Certifi­cate came.

A Ledger to 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 [Page 49]day, or every other day at furthest, from the Cash or 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.

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 25^th. Ar­ticle of the Act of Parliament of the 14^th. 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 25^th. 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.

All moneys to be received openly. ALL moneys paid or received for Excize or Customs, shall be paid and received, not privatly, but openly in the Cu­stom-house, or in the place appointed for Receipts of the same, and that in the presence of the Cheque; And all moneys are to be entred to accompt precisely upon the very day upon which it is Received; And if not,And placed to account the same day it is received. the same to be holden and repu­ted for Distinct Entryes and Payments, and to be made good in Accompt as such, by the Collector and Sub-Com­missioners.

No Books to be carried out of the Office. All Business of: Excize and Customs, shall be openly and publickly transacted and performed in the Publick Office, and no Books of the same shall at any time be kept or carried out of the same, for, or upon any occasion whatsoever, with­out the speciall direction of the Commissioners, or the Sur­veyor Generall in that behalf.

Entries of Excize how to be filed and kept. All Entries relating to the Excize and Customs, shall be filed together in the Order of their Dates and Passing, to be kept, duly numbred & bundled in bundles; containing four months Entries, or Bills together, to begin from the first of October, 1655. inclusivè, and so for every four months following suc­cessively to be kept; the Entries Inwards for Excize of Goods from beyond the Seas by themselves; the Entries Outwards from beyond the Seas by themselves; The Entries Inwards for the Coast for Goods, which have not paid Excize, by them­selves; [Page 54]And those Outwards to the Coast for like Goods, by themselves; The Entryes Inwards and Outwards, from and to the Coast, for Goods which have paid the same, by them­selves; The Bills of Content, and Bills of Sale or Entryes of the same, distinct and apart by themselves, and the like to be done by all Entries for Customs,All Bonds taken, to be sent to the Commission­ers forthwith. All Bonds to be taken, to be sent every three months. Inwards and Outwards.

All Bonds already taken, for, or by reason of, or relating to Excize either Inwards or Outwards, or for any other cause whatsoever, are forthwith to be transmitted and sent unto the Commissioners at the Custom-house in Leith; And all other hereafter to be entred into, and taken, shall every three Months in like manner, or oftner, be sent unto them, to be afterwards delivered up, or transmitted unto the Exche­quer, as to Equity and Justice shall appertain.

The Collector where there is no Sear­cher, is to offi­ciate as such.The Sub-Commissioners, or Collectors, respectively in every Port, where there is no Chief Searcher, is, mutatis mutandis, to do all and every Act and Acts, Thing and Things whatso­ever, directed and appointed to be done, in and by his the said Searcher his Instructions hereafter following.

He is to ac­quaint the Collector with all Ships com­ing in, and going out.1.First, you are diligently to attend the Du­ties of your Trust, and upon notice had of any Ship coming in with Goods and Merchandize, forthwith to acquaint the Collector of Leith (or other Head-Port where you shall be, and under which such Vessell shall lye, therewith) who is to appoint a Waiter to attend on Board, whom you shall cause to enter on Board such Ship, and there to remain untill such time as such Ship shall be brought unto the Haven or Key, and there delivered.

Take care no Goods be lan­ded or shipped without war­rant.II. You are to take care, That no Goods, Wares or Merchan­dize be unladen out of, or laden on Board any Ship, or other Vessell whatsoever, either Inwards or Outwards bound, without due Entry first made, both as to Customs and Ex­cize, and due Warrant obtained and granted from the Colle­ctor and Cheque for the unlading or shipping off of the same.

III. You are, according to the best of your power, skill and knowledge,Instruct the Waiters how to enter and indorse their Warrants. to direct the severall Waiters imployed in the Port of Leith and Members thereof, or any other the Ports respectively, within the Limits and Precincts of your Com­mission; And to see that every Waiter respectively, do enter into a Book, the day of the going out and coming in of every [Page 56]Ship, unto which he shall be appointed to attend, with the name of the Ship and Master, and the date of every mans Coc­quet, Warrant or Certificate, as they in order of the dayes of every Moneth shall fall out, the particular Quantities, Lengths, Weights, Measures, Numbers and Marks of all and every the Goods, Wares or Merchandize, which every or any such Wai­ter shall be appointed to see unladen or laden, from, or on board any Ship or Vessell whatsoever, with the time when, and to, and by whom the same were delivered or shipped out; And also to take care, that the respective Waiters do likeways indorse the severall particulars upon the back of the respe­ctive VVarrants, which they shall receive for landing or lading of Goods, and return them so entred unto your self, before any Ship Inwards and Outwards be fully cleared, or permitted to go away and be discharged.

Keep the Skippers books.IV. You are in the Skippers Books, Inwards and Outwards, enter every Ship, coming in, and going out, by way of Merchan­dize, the Name of the Ship, and the Master, her burden, or whence,Enter all Ves­sels therein, before lading or unlading. and to, or from what place she is come, or bound, and the name of the VVaiter appointed to attend such Ship, before such Master be permitted to discharge, or lade, or take in any Goods, VVares and Merchandize whatsoever.

Take the Ma­sters ReportV. You are to demand and receive from the Master or Pur­ser of every Ship Inwards, a Report or Bill of Content of the particular Lading of every such Vessell, with the Names of the severall Merchants, and the Mark, Number, Package, and Outward form of the Goods and Merchandize; which Bill of Contents is to be verified by the Oath of such Master or Purser,And Exami­nations. in presence of your self and Cheque, or else of the Collector and Cheque, who is also to declare upon his said Oath, whether he hath broke Bulk or no, since he came into the Port, or any other the Ports of this Nation, otherways than in the said Bill of Contents shall be mentioned and ex­pressed; and if so, then what and where such Goods were [Page 57]delivered, and to whom belonging or consigned; And further, to make answer to all such Questions concerning Goods laden in the said Ship, as shall be reasonably demanded of him; The like Mutatis Mutandis is to be done and practized with eve­ry Master of a Ship outwards, before he be suffered to de­part out of Harbour, or receive his Cocquets, Transires, Bills of Content, or other Tickets or VVarrants,And enter them. either as to Customs or Excize: And all Reports and Examinations taken as aforesaid, are to be entred in the Skippers Books Inwards or Outwards, unto which they shall relate respectively.

VI. You are to be carefull and see,Jerk. that every Ship Inwards or Outwards, be duly Jerked, by comparing the Respective Bills of Contents of every Ship Inwards or Outwards, with the re­spective VVarrants returned by the VVaiter or VVaiters for every such Ships, unto the lading or unlading, whereof he or they were appointed: And if the same agree, and that every such Ship be fully Entred, to suffer the same to be discharged, or go. But you are first to go on board such Ship, and search, see and survey,Search all Ships, and seize pro­hibited and uncustomed Goods. whether there be no Goods yet left concealed on board, which have not been Entred Inwards; or whether there have not any other or more Goods been shipped on board any Ship Outwards, then such onely for which VVar­rant or Sufferance hath been granted. And in case you find any Goods concealed, hid or shipt out, as aforesaid, or being prohibited, or uncustomed Goods, you are to seize and bring the same away unto the Publick VVare-house of the Custom-houses, or some other convenient place adjoyning, where they may be most conveniently secured, and forthwith to acquaint the Commissioners or Collectors therewith.

VII. You are after the Jerking of any Ship, to annex or file to­gether the VVaiters Bills,File the Ma­sters Reports and Waiters Bils after ex­amination of them. and the respective Bills of Contents formerly given in, as aforesaid, by any Skipper or Purser, and numbering the VVaiters Bills in Order of their Dates, to ex­presse the Number of the said Bills in words at length, at the bottom of the Masters or Pursers Bill of Content, and after­wards [Page 58]examining the same with the Cash or Day-Book, and finding them to agree, to file them all together, and lay them up in some convenient place, to be produced upon all oc­casions.

VIII. You shall be diligent and carefull, to make stay, or cause to be made stay,Make stay of all Goods brought in, shipped out, or delivered, contrary to the Law of Custom or Excize. of all Goods, Wares and Merchandize prohi­bited to be brought in, or carryed out and delivered, or in­tended to be carryed in, or out of this Nation, or the Domini­ons thereof, or delivered to any buyer of the same, contrary to any Act, Ordinances, Orders or Declarations, as well of his Highnesse and Councill, as of Parliament, which are in force both touching Customs and Excize.

IX. You are at all times, and as often as you shall see cause, or have just cause of suspicion,Go on board to search, to go on board any Ship, or other Vessels riding in Harbour, or in any Road, within the Precincts or Limits aforesaid, to see, survey and search for all manner of Goods prohibited or uncustomed, which you are to seize or bring away, as aforesaid: And further, with the consent and directions of the Collector,And enter Waiters. to put any Waiter he shall appoint, on board any Ship riding in the Road, who is to remain there, and come in with ther, un­till such Ship be cleared and discharged.

X. You are to take care,See to the Waiters at­tendance, that the severall Waiters appoin­ted to attend any Ships, or otherways, at Leith or Edin­burgh, do constantly and duely give their attendance ac­cordingly. And that such of them who shall have no particular charge at any time, do constantly attend some at the Shoar, and some at the Ports of Leith and E­dinburgh, for the making stay of all Goods,At shoar and Ports. which shall not be duely entred, or else delivered by the Merchant, to any the buyers thereof, without any Ticket or Warrant, as to the Excize.

[Page 59] XI. And because in time of Trade,Cause them to watch. much fraud is usually practised and used, you are at any time, when you finde store of shipping in Harbour, to appoint one or more of the Waiters, by turns each night, to watch along the shoar of the Haven, and to seize any Goods landed at unlawfull hours.

Acquaint the Commissio­ners with their neglects.XII. You are from time to time to acquaint the Commissio­ners with any the Omissions, Neglects, or other failures of all, or any the Waiters.

XIII. You are to observe, pursue and follow in all things, the severall Acts, Ordinances, Orders and Declarations,And observe these and all other Instru­ctions given him. as well of his Highnesse and Councill, as of Parliament, touching Ex­cize and Customs. And in all things, honestly and faithfully to demean your self according to your Commission, These and all other Instructions which you shall receive from the Commissioners, or their Surveyor-Generall from time to time.

I. YOu shall give your faithfull and diligent attendance in the Port or Place where you shall be appointed and directed to attend as Waiter,To attend di­ligently. and give notice to the Collector or chief Searcher (where there is such a Searcher) of that Port with all convenient speed,Give notice of all Ships co­ming in, or going out. of every Ship that co­meth in, or goeth out every Tide by way of Merchandize, or with any Goods from, or to any Forreign Parts, or from, or to any Port of this Nation, or of England.

II. You are forthwith upon warrant or other direction given from the Collector and Searcher,Board or wait on Ships in lading. to enter on board any Ship or Vessel, and there to remain untill she be fully discharged and delivered: And to see unto the shipping of all Goods Outwards, unto which you shall at any time in like manner be directed and appointed.

III. You shall not permit or suffer any Goods, Wares or Mer­chandize to be unladen out,Suffer no Goods to be landed or ship­ped, without the Duties first paid. nor laden on board of any Ship or Vessel, either inwards or Outwards, before due Entry made of the same with the Collector of the Port in or out of which any Goods shall be brought or shipped out, and all duties du­ly paid and satisfied, aswell of Customs as Excize, where Ex­cize shall be due and payable.

[Page 61] IV. You are upon the unlading of any Goods,Nor more Goods than shall be entred. to take care that no more, or other Goods either for quantity or quality, be unladen and delivered, then are mentioned in the Warrant you shall receive from the Collector and Cheque; And where you shall find Goods short entred (if the same exceed not Twenty per Cent. in which the Five per Cent. allowed unto the Merchant, is to be included in the quantity thereof, in proportion with the Goods mentioned in your Warrant) you are to make stay of,If so, or that the Goods be landed at un­lawful time or place, to seize them. or bring the overplus unto the Warehouse of the Custom-house, there to remain untill the Merchant do make a Post-Entry of the same: But if the Goods exceed the quantity aforesaid, or landed at unlawfull time or place, or without the privity of the Officer, properly concerned for the doing thereof, you are to seize the same, and to acquaint the Collector and Cheque therewith.

V. You are not to permit or suffer any Ballast,Not to suffer Ballast, or any thing whatsoe­ver, to be ship­ped without Warrant. Provision of Victuals, or any other Goods or Things whatsoever, although paying no Duties, to be put on board any Ship whatsoever, without particular Warrant from the Collector and Cheque for doing thereof. And upon the shipping off of any Goods or Merchandize, you are to examine and see that all Goods shipped off do agree in quantity,Nor more, or lesse than is contained in such Warrant, without sei­zure, or ac­quainting the Collector or Searcher therewith. quality, weight, number and measure, with the Warrant you shall receive, and that neither more or lesse be laden on board than is therein mentioned and expressed; and if more, you are to make seizure of the same; but if lesse, you are to acquaint the Collector and Cheque, or Searcher therewith, before the Ship on which such Goods shall be laden shall be permitted to go forth.

VI. You are upon the landing and shipping off of all Goods, to receive a Warrant for doing thereof,To have War­rant aswel re­lating to Ex­cize as Cu­stoms. aswel relating to the Ex­cize as Customs. And wherever Excize is due to be paid upon the importing or landing any Goods, you are not to suffer the same to be carried away, before the Excize, aswell as Customs, be paid and satisfied.

[Page 62] VII. Whenever any Shop-keeper,To see al goods shipped out by Shopkeepers to be brought im­mediatly from their shops &c. and not else­where. Retailer, or other person shall export any Goods, you are to see that the same be brought from the known or common reputed House, Shop or Ware­house of such Shop keeper, Retailer or other, and not from any other House or Place whatsoever; And if so, you are not to suffer the same to be laden on board, before you shall have first acquainted the Collector or chief Searcher therewith, and received such further Order therein as the nature and occasion of the affair shall require.

VIII. You are constantly in a Book,To keep a book and therein to enter all goods taken up and shipped off by Warrant, &c to be made and kept for that purpose, to enter the day of the coming in, and going out of every Ship, unto the unlading, or lading whereof you shall be appointed to attend, with the Name of the Ship or Master; and under each respective Ship, as aforesaid, either coming in, or going out, you shall enter the date of every Warrant, Coc­quet, Transire, or Certificate (according to the order of their dates) which you shall receive for the landing and taking on shore, or shipping of any Goods, together with the quanti­ties, qualities, numbers, weights, measures, and marks of all and every the Wares, Goods and Merchandize which shall be delivered on shore, or shipped upon any such Warrant, Coc­quet, Transire or Certificate, with the time when, and how much at a time of the same was so landed or shipped out, and by whom the same were taken up and shipped off, and to what place, or unto whose Cellar or Warehouse (as near as possible you can find) Goods so taken up were carried and housed af­ter landing.

IX. You are after the execution of any Warrant,To endorse the Warrants, and deliver them afterward to the Collector or Searcher. Cocquet, Tran­sire or Certificate either Inwards or Outwards, to endorse (and afterwards subscribe your hand to) the severall parti­culars before-mentioned, on the backside of the respective Warrants, by which any Goods were landed or shipped, and presently thereupon to deliver back such Warrants into the [Page 63]hands of the chief Searcher, (where there is such a one) or else of the Collector in that Port to dispose thereof, according as they are directed and appointed.

X. You are to take notice of no Outs upon the Importation of any Wines,What Outs shall be noted. unlesse the same be shewn unto you on ship­board, after plucking the same out of the Hold, and before the laying the same on shore.

XI. You are upon just cause of suspicion,To search or seize Uncusto­med or prohi­bited Goods. to enter on board any Ship or Vessel aswell by night as by day, riding, lying or being within any the several Ports, Havens, Creeks or other places; As also in the day-time to go and enter into any House, Ware­house, or Cellar, or other place whatsoever, and therein to see, survey and make search for any prohibited or unacustomed Goods, and the same to seize, and bring, or cause to be brought into the Publick Warehouse of the Custom-house, there to remain untill due proceedings at Law may be had thereupon.

XII. Where any Goods,To seize all Goods delive­red without Ticket. Wares or Merchandize shall be delivered from any Merchant unto any Buyer thereof, either without payment of Excize, Ticket or Warrant, or where more or other Goods, either for quantity or quality, than what shall be mentioned and expressed in any Ticket, or Bill of Sufferance,Or more then mentioned in any Ticket. or other Warrant for Excize shall be delivered by any Mer­chant, or other, unto any other person whatsoever, you are to seize and secure the same.

XIII. All Goods, Wares and Merchandize excizable, either un­sold, or sold; or which have already paid the duty of Excize,To seize all Goods roma­ged without Warrant, which shall be removed, romaged, carried, or conveyed from one place to another, without Ticket or Warrant for doing thereof; you are to seize and cause to be brought into the Publick Warehouse of the Custom-house,Except bought from a Re­tailer. unlesse the same shall appear to be either Goods bought in a small quantity, and coming from the House or Shop of a Retailer thereof, or else [Page 64]Goods bought by a Shop-keeper or Retailer, from another Shop-keeper or Retailer of the same Burgh or Town, and passing to his House or Shop of the same Burgh or Town.

XIV. You shall seize,To seize and inform of all Goods any wayes landed, shipped or dis­posed of con­trary to the Laws of Cu­stoms or Ex­cize. stay and secure all Goods, Wares, and Mer­chandize which you shall find to be landed, shipped, carried, concealed, conveyed, removed, sold or delivered respectively, contrary to any Act or Ordinance, aswell of his Highnesse and Council, as of Parliament, for, or touching either Customs or Excize, now in force in Scotland; or upon notice or intelli­gence had or received of any Act, or Acts, Thing, or Things, done, committed or acted contrary thereunto, shall inform and give notice thereof, either unto the Commissioners, or the Collector of the Port where you shall be appointed Waiter, that such course and order may be taken therein, as of right belongeth.

XV. You shall readily do and execute every Thing and Things, as the Collector or chief Searcher (where there is one) shall appoint and direct,To observe all Directions gi­ven by order of the Commis­sioners. and diligently and faithfully to observe all such Rules and Instructions as are already, or shall hereafter be given unto you by the Commissioners themselves, the Sur­veyor-General, Collector, or any other by their Order and Appointment: And further to do and officiate in all things, as the Collector himself may or ought to do when, and in case you shall be sent to attend in any Member-Port, where by rea­son of distance of place, the Merchant cannot possibly enter with the Collector in the Head-Port of that District; But in this particular,And to offici­ate as Col­lector in any Member-Port unto which he shall happen to be commissi­oned. you are to proceed no further than as the Col­lector shall direct and give order unto you, by Commission under his Hand and Seal; to whom you are at all times, and from time to time, to make, give, and render an Accompt of all your actions and proceedings therein.

EVery Officer who shall make any Seizure or Demise of any Goods,All Seizure both of Customs and Excize, to be signified to the Commissio­ners and Regi­ster of Sei­zures at Leith. or Merchan­dize, as prohibited and uncustomed, or Imported, sold, delivered, removed, or delivered contrary to the Laws of Ex­cize, shall thereupon with all possible speed acquaint the Commissioners of Cu­stoms, and Excize therewith, and likewise certifie the same to the Register of Seizures in the Port of Leith, for the time being, that they may be by him duly entred, and recorded, and brought to tryall, either before the Judges of the Ex­chequer, or else the Commissioners aforesaid, according as the nature and quality of the Seizure shall require.

Such Officer is withall to certifie unto the said Register,All circum­stances of the seizure to be certified. together with the quantity, and quality of Goods seized, the time when, and ground whereupon he seized or demised the same, with such other circumstances as are fit to be known for exhibiting, and forming a due Information against the same, either in the Exchequer, or before the Commissio­ners as aforesaid.

In case any Proprietor of any Goods seized,Goods (upon licence to com­pound) to be Apprized. or demized, procure a Licence to compound for the same; the Officer before he treat or compound thereupon, is to cause the said Goods to be apprized, by vertue of a warrant of Apprizement, out of the Exchequer; which Writ, the Solicitor shall pro­cure at the request and charge of the said Officer, and send the same to the said Officer with all speed; and the Officer thereupon having caused the said Goods to be apprized, is forthwith to return the same Writ (with the Indenture of Apprizement thereunto annexed) unto the Register, to be by him registred, and afterwards returned unto the Exchequer, in order to further prosecution.

No compositi­on to be lesse then one third of the value. For the preventing of all fraud in Compositions, no Offi­cer is by vertue of any such Licence, to compound for his part, at any lesse rate, then the one third part of the whole, according as the said Goods are apprized, unlesse the said Commissioners (being first acquainted therewith) do give other directions in the case.

The Seizour to certifie and endorse bis composition.After such Officer hath made his Composition, he is forth­with to certifie the Collector of the Port whereunto he doth belong, what he hath, or is to receive by way of Composition, for his part, for the Goods so siezed or demised as aforesaid; and for any charge of Intelligence, or otherwise by him dis­bursed about the same: And shall in the presence of the said Collector, endorse upon the said Licence in words at length, and not in figures, what the same amounteth unto, in one entire sum, and subscribe his name thereunto.

And then re­turn it to the Register. Such Officer is forthwith to return the same Licence, so endorsed to the said Register, to be by him registred and en­tred in the Exchequer, and then to be kept by him, untill some seasonable opportunity be offered, whereby the Officer may take his Oath in a legall way, according to what is en­dorsed and subscribed as aforesaid; and that the said Officer do then likewise return unto the said Register the Money for charges expended in the Exchequer in that suit,With the charges of suit. upon intima­tion from him what the said charges are.

Goods seized not to be deli­vered till the States part, and Customs, and Excize, shall be paid. Such Officer having made his Composition, is not to de­liver, nor suffer to be delivered, such Goods out of cu­stody, untill the States part of such Composition, as also the Customs (and Excize, where Excize shall be due for the same) be paid to the Collector of the Port, for the use of the Commonwealth.

Security to be given for ra­ting the Fine. In all and every such cases, the Collector of the Port is to take good security, or a greater sum of money then the charges of the Exchequer, in rating the Fine, and suing out the Quietus est, will amount to of the Proprietor before his Goods be delivered, with condition to procure his Fine to be forthwith rated, that so all other proceedings there­upon may ensue; whereby the Officer may be legally dis­charged of his Seizure upon Record, and in default thereof, to leave the said sum deposited.

The Seizour to pay in the States movetie within Twenty dayes. When any Goods seized, are, or shall be condemned in the Exchequer, the Officer (to whom the benefit thereof doth accrue) is within Twenty dayes after such Condemna­tion inrolled in the Exchequer, and certified unto him by the said Register, to pay unto the Collector, the moyetie due unto the State, according as they are apprized, and forth­with certifie the said Register of the payment thereof; and is also to make return unto the said Register of the charges expended in the Exchequer by reason of the said suit, being first made acquainted by the said Register what the said charges are.

Goods seized, notwithstand­ing Writs of delivery, to be detained till all duties be paid. Seizures where to be secured. No Officer whatsoever is to deliver any Goods from un­der Seizure, by vertue of any Writ of delivery, untill the Customs and Excize (where Excize shall be due) be paid to the Collector of such Port, for the same.

All Goods seized by any the Officers of the out-Ports, are to be brought in to the States Warehouse, belong­ing to such Port, where there is any, and in case there be none, then into such other place as the Collector shall ap­point for securing thereof, untill they be condemned, or other­wise legally discharged.

The Collectors to take care Goods seized, be truly va­lued. The Collectors of the severall Ports are to take spe­ciall care, that upon all Apprizements made of Goods seized, the same be truely valued, and that they receive Custom and Excize, in all cases of Composition of any Goods; And, upon forfeiture of any Goods, if they shal see and judge it most for the Commonwealths advantage, then, and in such case they may take the moyetie of such Goods in kinde, and forth­with acquaint the Commissioners therewith, to the end they may receive direction therein, for the Sale thereof.And receive the States part in kind, or otherwise, as he shall think fit. And therefore, all persons making seizure before disposition be by them made of any part of the Goods and Merchan­dize by them seized in the severall Ports, are to acquaint the Collector of that Port, where such seizure is, or shall be made, therewith, to know whether they will take the Common­wealths moyetie, in kinde, or not.

BY the fore-going Instructions, the Work and Method of the Accompts to be kept, made and done,Collectors Books, viz. both for Customs and Excize, is very evi­dent and plain; but yet for the more Perspi­cuity and clearnesse of things, the Collector, as a Summary of the whole, if to take notice that he is to frame and keep,

1. One Cash or Day-Book, which having two several Co­lumns, the one for Moneys received for Customs,The Cash, or Day book. and the [Page 69]other of Moneys received for Excize, is for the making Entry therein of All Goods

• Paying
  • Customs
  • Excise upon
    • Inwards.
    • Outwards.
    • Importation.
    • Sale.
• Going out for beyond the Seas, either before, or after payment of Excize. Coming from England, or the Coast, before payment of the same.

With their respective Values and Rates, and the Product of them.

II. Two Books for Entry of Ships,Skippers Books. and the Report of the Skip­pers Inwards and Outwards.

III. One Book for entry, not only of all Certificats from,The Coast Book. or to the Coast for Customs, but of all Goods likewise both Inwards and Outwards, from, or to England, or the Coast, which have paid Excize before such their coming in, or going out.

IV. A Ledger, or Book of Accompt for Excize only, to be kept with all Merchants and Importers,The Ledger. making their Accompt Debitor for the Quantities, Weights and Measures of all Goods imported (the same to be posted from the Day-Book, according to the Custom Entries, with reference in the Led­ger to the Folio of the said Day-Book, and in the Day-Book to the Folio of the Ledger where the said Entry is posted) And Creditor by Sales, Allowances, and Exports, to be posted in like manner from the same Book respectively.

V. A Wast-Book to be kept for the Entring of all Tickets that shall be given for all Goods which shall have paid Excize be­fore their being sent unto any Port, Burgh,The Waste-Book. Town or Place from out of the Port or Place where the same had paid Ex­cize, [Page 70]or else were lying before the removal or carrying thence of the same.

VI. Two fair Books, first of which is, for the Entring (on the one side thereof) all Bonds which shall be taken,The Bond Books. as to Excize, upon the Importation or landing of any Goods and Merchan­dize; and on the other, all Bonds given upon the shipping out of any Goods excizable unto any Port of England or Scotland, or any Part beyond the Seas, in the order of their dates and times in which they are taken from, or given by the Merchants. And the second of them, for entring all Bonds taken in relation to the Customs.

Collectors monthly to deliver Ab­stracts, Of Moneys received.THE Collector in every Port is monthly to deliver in un­to the Commissioners at the Custom-house in Leith, the several Abstracts or Accompts following; Viz.

1. Of all Moneys which have been received for Customs and Excize in his respective Port, and the Members thereof, the Moneth preceding, under the several and distinct Heads, as followeth, Viz.

Of

• Customs
• Excize upon
  • Inwards.
  • Outwards.
• Importation.
• Sale.

Of Ships co­ming in, or going out of Port.II. Of what Ships or Vessels come in, or go out of his Port, or any the Members thereof, with an Accompt of their re­spective Ladings, with the Names of the said Ships or Ves­sels, their Masters, together with the Place from whence they come, or whither bound or fraighted.

Of Goods shipped for England.III. Of what Goods, Wares and Merchandize excizable, as have the Moneth preceding been exported or shipped out of his Port, or any the Members thereof, to any the Ports of Eng­land, and therein to expresse the Name of the Master, Ship and Vessel in which the same were shipped, together with the Names of the Persons entring the same Outwards, with the quantity and quality of the Goods so entred; and whether they were passed (as to Excize) upon Bond, or otherwise, after payment of the same.

All Money to be entred to Accompt of the same day upon which they shall be received.All Moneys received for Customs or Excize, or both, are to be entred in his Cash or day-Book precisely, upon the same day upon which the same was paid and received: And in case Moneys received on one day shall happen to be entred or ac­compted for on another day, the same is to be reputed and esteemed two several Sums of Money, which the Collector is therefore to make good & pay into the Commonwealth accor­dingly. The same course to be observed in Entry of Goods.

No Collector is to give any trust or forbearance to any per­son or persons whatsoever, for or in respect either of Customs,No trust or forbearance to be given. Excize, Seizure or Fines, but at their own perils; Except with Licence of the Commissioners, or in cases of Sufferance, mentioned in the 21^th Article of the Act of Parliament of the 14^th of August, 1649. Provided alwayes, that the time therein limited, be not exceeded without proceeding, as by the said Article, and some of the preceding Instructions, is directed and appointed.

Collectors, or Sub-commis­sioners to ac­compt every four months. At the end and expiration of every four Moneths, to be rec­koned and begin from the first of October, 1655, inclusive, every Collector or Sub-Commissioner is to close and shut up his Accompt (and so for every four Moneths following) upon the last day of the said four Moneths precisely, and what ever Money shall be received after that day is to be brought to ac­compt in its proper place, and on the same day on which it was received; and within ten dayes at furthest after the term and expiration of every four Moneths, as aforesaid, he is to send and deliver to the Commissioners a true, perfect and particular Accompt Of all

• Subsidy and Custome
• Excize
  • Paid and received
  • for Goods
    • Paid and received Inwards.
    • Paid and received Outwards.
  • upon
    • Importation.
    • Sale.

Together with an Abstract of the said four Moneths, in the same manner and form with that given before monthly; And at the end of all an Accompt currant, therein making himself Debitor for the Moneys received, and Creditor by all such [Page 72]Moneys as he hath paid into the Treasury, or else returned by Bill, that so it may appear whether the whole be paid in, or how much thereof is remaining unpaid.

To send up a Transcript of all Tickets received. And together with the four Moneths Books of Accompt, aforesaid, the Collector in every Port is to send up a Tran­script of all Tickets received for any Goods coming into his Port, or any the Members thereof, by Land or Water from any other Port or Place either of this Nation, or else of Eng­land; And besides, to keep and frame, and so send and deliver in monthly (and afterwards every four Moneths) an Accompt distinct and apart by it self,An accompt of all Fines and Seizures. of all Moneys and other Goods and things received, had, and taken for Seizures, Fines, For­feitures and Penalties, for, or relating either to Customs or Excize, with an Accompt currant thereof, how, and in what manner paid, either into the Treasury, or else the Discove­rers according to the Laws of Excize in that behalf. The manner and form of all which Accompts, every Collector, for his better Information, shall receive herewith, and therefore will be left without excuse, in case any should fail of his, or their duties herein.

Collectors and sub-Commis­sioners to re­turn their Moneys monethly, and to clear and pay every four Moneths Ac­compt at the time of deli­vering in of their Ac­compts. Neither will it be sufficient described before, should within ten dayes at the furthest, after the end and expiration of every four Moneths, be delivered un­to the Commissioners at Leith; but it is likewise expected that the Collectors, imbracing all opportunity and convenien­cy of making and paying in their Moneys monthly (which they shall receive) unto Mr. Anthony Wilson Treasurer at Leith, will and do not fail to have all such Moneys, as shall be due and payable at the end of every four Moneths, upon their respective Accompts, either in a readinesse to be paid (or else actually paid) in, at, or before the giving in of their Accompts respectively for the full ballancing and clearing of the same, as he or they esteem the Repute of being accountd diligent and faithfull, and thereby avoid all such inconveniences, as well or may otherwise happen and fall upon the Contraveners here­unto.