An order and declaration of His Highness and his council for collecting the excize in Scotland

AN ORDER AND DECLARATION OF His Highneſs and His Council, FOR COLLECTING The Excize in Scotland.

WHereas by an Ordinance of His Highneſs the Lord Protector and the Council, Entituled, An Ordinance for Uniting SCOTLAND into one Commonwealth with ENGLAND, it is amongſt other things Ordained, That all Ceſſes, Publick Impoſitions and Taxations whatſoever, be impoſed, taxed and levied from thenceforth proportionably from the whole People of this Commonwealth ſo Vnited: And whereas in purſuance of the Seven and twentieth Article of the Government of the Commonwealth of England, Scotland and Ireland, it was before the Third day of September, laſt, Agreed and Declared in writing by His Highneſs and the Council, That the conſtant Yearly. Revenue, appointed by the ſaid Article, to be Raiſed and eſtabliſht for maintaining the Forces, in the ſaid Article mentioned, for the Defence and Security of this Commonwealth, and alſo for a convenient Number of Ships for Guarding the Seas, ſhould be raiſed, amongſt other things, by the Cuſtoms and Excize, the Rates whereof, together with the wayes and means of Levying and Bringing in the ſame, were before that time ſetled by ſeveral Ordinances of His Highneſs and the Council, according to which the ſame is Appointed and Ordered to be Collected and Levied in England and Ireland; His Highneſs the Lord Protector, by the advice of His Council, in purſuance of the ſaid Ordinance, Article of the Government, and the Agreement and Declaration thereupon, to the end the ſaid Duty of Excize may be Levied and Paid equally, in, and through this Commonwealth, doth Declare and Order, That from and after the Twenty fourth day of June, One thouſand ſix hundred fifty five, the ſeveral Rates and Charges which by the ſaid Ordinances, or any of them, are impoſed and laid, to be had, levied, demanded, collected, received, recovered and paid, in, and through England and Wales, and are hereafter in this Order and Declaration ſet down, and every of them, are by force of the ſaid Ordinance, Article, and the Agreement and Declaration aforeſaid, in purſuance thereof, laid and impoſed, and ought to be, and ſhall from and after the ſaid Twenty fourth day of June, One thouſand ſix hundred fifty five, he had, levied, demanded, collected, received, recovered and paid in the right of the Duty of Excize, in, and through Scotland, and the Iſles of Orkney and Zethland, and all the Territories of Scotland, upon all Merchandizes and Manufactures native and forreign, as followeth; That is to ſay,

L. S. D. FOr every Barrel of Beer or Ale of above Six ſhillings the Barrel Engliſh, or Eleven Gallons Scots, brewed by the common-Brewer, or by any other perſon or perſons, who ſhall ſel or tap out Beer or Ale publickly or privately, to be paid by the ſaid Brewer or ſuch other perſon or perſons reſpectively, two ſhillings— 00 02 00 For every Barrel of Six ſhilling Beer or Ale, or above Four ſhillings the Barrel Engliſh, or Eleven Gallons Scots, brewed by the common Brewer, or by any other perſon or perſons, who ſhall ſel or tap out ſuch Beer or Ale publikely or privatly, to be paid by the ſaid Brewer, or ſuch other perſon or perſons as aforeſaid reſpectively, ſix pence— 00 00 06

And ſo proportionably for a greater or leſſer quantity of Beer or Ale, above four ſhillings the Barrel.

Allum Scotch the hundred weight, containing One hundred and twelve pounds Engliſh, or one hundred and four pounds Scots, to be paid by the maker, three pence— 00 00 03 Coperas Scotch the hundred weight, containing One hundred and twelve pounds Engliſh, or one hundred and four pounds Scots, to be paid by the maker, three pence— 00 00 03 Hops Scotch, the hundred weight, to be paid by the Planter, two ſhillings— 00 02 00 Saffron Scotch, for every twenty ſhillings value, to be paid by the Planter, one ſhilling— 00 01 00

nbsp; L. S. D. Tin, for every twenty ſhillings value, to be paid by the Buyer, one ſhilling— 00 01 00 Iron Scotch, for every hundred weight containing One hundred and twelve pounds Engliſh, or one hundred and four pounds Scots, to be paid by the maker, ſix pence— 00 00 06 For all AQUAVITAE or Strong-water made or diſtilled within Scotland, the Iſles of Orkney and Zethland, whether of forreign or domeſtick Spirits or Materials, to be ſold, upon every Gallon Engliſh, or Quart Scots, to be paid by the firſt maker or ſeller thereof reſpectively, two pence — 00 00 02 For every Barrel of Sope made within Scotland, the Iſles of Orkney and Zethland, of what ſort ſoever, to be paid by the maker, and ſo proportionably for hard Sope or ſoft Sope four ſhillings— 00 04 00 For every ounce Troy of Silver or Gold prepared, melted down, or diſgroſſed for Wyer, to be paid at the Bar where the ſame ſhal be diſgroſſed, two pence— 00 00 02 For every pound weight, containing ſixteen ounces Averdupois, of any Coper or other Mettal, that ſhal be prepared, made fit, or diſgroſſed, to be paid at the Bar where the ſame ſhal be diſgroſſed, one ſhilling— 00 01 00 For all Linſeed Oyl, Whale Oyl, Blubber Oyl, Rape Oyl, Pilchard Oyl, and all other Oyls made within Scotland, the Iſles of Orkney and Zethland, upon every Tun, to be paid by the maker, ſix ſhillings per Tun— 00 06 00

L. S. D. For every Fother of Lead containing two thouſand pound weight, at one hundred and twelve pounds to the hundred Engliſh, or one hundred and four pounds Scots, to be paid by the maker or ſmelter, ſix ſhillings eight pence— 00 06 08 For all Salt made, or to be made within Scotland, the Iſles of Orkney and Zethland, which is or ſhall be ſhipped or conveyed by water, to be paid by the firſt Buyer of ſuch Salt, at the place of landing or unloading thereof, upon every Gallon Engliſh, or Quart Scots, a half peny — 00 00 0½ For all other Salt made, or to be made within Scotland, the Iſles of Orkney and Zethland, & not ſhipped or conveyed by water, to be paid by the firſt Buyer thereof upon the firſt delivering upon every galon Engliſh, or quart Scots, a half peny 00 00 0½ Upon all Salt upon Salt that is made of Salt within Scotland, the Iſles of Orney and Zethland, to be paid by the maker thereof, upon every Gallon Engliſh, or Quart Scots, a farthing— 00 00 0¼ For all Syder and Perry made and ſold by way of retail, whether it be by the firſt maker, or any Buyer or Receiver thereof, from the firſt maker upon every Hogſhead, and ſo for a greater or leſſer meaſure proportionably, two ſhillings ſix pence — 00 02 06 For all Metheglin or Mead, and ſuch like Drink ſold out by retail, to be paid by the Retailer upon every Gallon Engliſh or Quart Scots, and ſo pro rato, one peny— 00 00 01

L. S. D. For all Starch, upon every twenty ſhillings value thereof, to be paid by the firſt maker, one ſhilling— 00 01 00 For all ſorts of Glaſs or Glaſſes, upon every twenty ſhillings value thereof, to be paid by the maker, one ſhilling— 00 01 00

Rates of Excize of Forreign Goods Imported.

L. S. D. For every pound of Tobacco which is not of the Engliſh Plantation, as well already imported and remaining in the hands of the Merchant or Importer, as to be imported, to be paid by the firſt Buyer, one ſhilling— 00 01 00 For every Pound of Tobacco of the Engliſh Plantation, as well imported and remaining in the hands of the Importer as to be imported, to be paid by the firſt Buyer, three pence— 00 00 03 For every Tun of Wine already imported or to be imported, to be paid by the firſt Buyer, whether Retailer or Private Conſumptioner, ſix pounds — 06 00 00 For every Tun of Wine-Vineger imported or to be imported, to be paid by the firſt Buyer, forty ſhillings— 02 00 00 For all Spirits imported or to be imported, made either of French, Rheiniſh, or any other Wines, upon every Gallon Engliſh, or Quart Scots, to be paid by the firſt Buyer, four pence— 00 00 04 For all Spirits forreign or domeſtick, ſold in ſtead of AQUAVITAE or Strong-waters, upon every Gallon Engliſh, or Quart Scots, to be paid by the Utterer and Seller thereof, one ſhilling— 00 01 00

L. S. D. For all Strong-waters perfectly made, imported, or to be imported, upon every Gallon Engliſh, or Quart Scots, to be paid by the firſt Buyer, one ſhilling— 00 01 00 For all Beer or Ale imported for every Barrel Engliſh, or Eleven Gallons Scots, to be paid by the Importer, five ſhillings — 00 05 00 For all Pepper, Sugars, Sugars refined, white and brown Muſcavado's, Candy white and brown, and all other Grocery and Mercery Wares, Wrought-Silks, Silks in gum and ready thrown, Linnens fine and courſe, Upholſtery, Haberdaſhery, Paper, Skins and Leather, upon every twenty ſhillings value, to be paid by the firſt Buyer, one ſhilling — 00 01 00 For all manner of Druggs, according as they are diſtinguiſhed by the Book of Rates for the Cuſtoms in ENGLAND, upon every twenty ſhillings value, to be paid by the firſt Buyer, two ſhillings— 00 02 00 For all Forreign Sope imported, or to be imported, ſoft or hard, for every hundred weight thereof, containing one hundred and twelve pounds Engliſh, or one hundred and four pounds Scots, to be paid by the firſt Buyer, five ſhillings — 00 05 00 For all Saltery Wares, not particularly rated in this Schedule, imported or to be imported, upon every twenty ſhillings value thereof, as they, or any of them ſhall be ſold at a price, to be paid by the firſt Buyer thereof, one ſhilling — 00 01 00

L. S. D. For all Hops forreign, the hundred weight, containing one hundred and twelve pounds Engliſh, or one hundred and four pounds Scots, to be paid by the firſt Buyer, over and above Cuſtoms, five ſhillings— 00 05 00 For all Hemp, Flax, Tow, Tarr, Rozen, Pitch, Wax, Tallow, Cable, Cableyarn, and all maner of Cordage, upon every twenty ſhillings value, to be paid by the firſt Buyer, ſix pence— 00 00 06 For all ſort of Glaſs or Glaſſes, and all maner of Earthen Ware whatſoever, upon every twenty ſhillings value, to be paid by the firſt Buyer, two ſhillings — 00 02 00 For all maner of Woollen-Cloth, or Stuffs, or other Woollen Manufactures imported from forreign parts, for every Yard Engliſh, or Ell Scots meaſure, over and above the Rates mentioned of Cuſtoms, to be paid by the Importer, one ſhilling— 00 01 00 For all Raw-ſilk imported or to be imported, for every twenty ſhillings value thereof, and ſo proportionably for a greater or leſſer value, to be paid by the firſt Buyer, ſix pence— 00 00 06 For all forreign Salt imported, which hath not paid Excize, or to be imported, upon every Gallon Engliſh, or Quart Scots, to be paid by the firſt Buyer, three half-pence — 00 00 01½ For all Bone lace imported, for every twenty ſhillings in value, to be paid by the firſt Buyer, three ſhillings— 00 03 00

L. S. D. For all Dyed-ſilk imported, for every twenty ſhillings in value, to be paid by the firſt Buyer, five ſhillings— 00 05 00 For all Silk-Lace imported, for every twenty ſhillings in value, to be paid by the firſt Buyer, three ſhillings— 00 03 00

That all other Goods and Merchandizes mentioned in the Book of Rates for the Cuſtoms in England, (except Bullion, Corn, Victual, Arms, Ammunition, Ordnance of Braſs or Iron, and woolls of Sheep) imported or to be imported, which are not in the ſaid Rates of Excize before, or otherwiſe charged, ſhall hereafter pay Excize after the Rate of Five Pounds per Centum, to be paid by the firſt Buyer from the Merchant or Importer, and the ſame is to be collected accordingly.

L. S. D. For all other Goods and Merchandizes imported, or to be imported, upon which no values are ſet, either in the ſaid Book of Rates for Cuſtoms, nor in theſe preſent Rates for Excize, upon every twenty ſhillings value thereof, as they, or any of them ſhal be ſold at a price, to be paid by the firſt Buyer, one ſhilling— 00 01 00

That for all In-land or Forreign Commodities in this Order mentioned, whether rated by the pound weight, hundred weight, Fodder, Pound value, Gallon, Barrel, Tun, or other greater or leſſer Meaſure or Weight whatſoever, the Excize ſhall be duly paid for a greater or leſſer quantity pro rato, according to the Rates therein appointed and preſcribed reſpectively: And as to the contents of a Tun of all liquid commodities imported, It is hereby declared, That two Buts, two Pipes, four Hogſheads of what ſort ſoever, ſix Teirces, three Punchions or Tertions, and eight Quarter-Casks, ſhal be accounted or reckoned for a Tun and no other; And every Cask of any liquid commodities imported, which if full, that ſhall exceed a Quarter-Cask; ſhall be accounted for a Teirce; and every Cask that ſhall exceed a Teirce, ſhall be accounted for a Hogshead, and every Cask that ſhall exceed a Hogſhead, ſhall be accounted a Punchion; and every Cask that ſhall exceed a Punchion, ſhall be accounted a Butt or Pipe, without any pretence of undergage whatſoever: All and every which Rates and Charges, in right of the ſaid Duty of Excize, ſhall be from and after the ſaid Four and twentieth day of June, One thouſand ſix hundred fifty and five, had, demanded, levied, collected, recovered, received and paid, of, by and from all and every perſon and perſons therein concerned, and unto ſuch perſon and perſons as by his Highneſs the Lord Protector, or Authority derived from him for that purpoſe, ſhall be appointed and authorized to demand, levy, collect, recover and receive the ſame, according to ſuch Acts, Ordinances & Orders of Parliament, & of his Highneſs the Lord Protector, with the Advice of his Council, which were in force the Second day of September, One thouſand ſix hundred fifty and four, in England.