[2 August 1701] Eodem Die Post Meridiem
A1701/8/14
A1701/8/141
Procedure
Proclamation anent The inland Excise
Proclamation anent the inland excise Read voted approven and Signed: wherof the tenor followes.
William by the Grace of God King of Great Brittain France and Ireland defender of the faith to2 […] Macers of our privy Councill messingers at armes our Shirriffs in that part Conjunctllie and Severallie Specially Constitute Greeting Forasmuchas the annexed excise as converted by the Twenty eight act of the fifth Session of this our Current parliament from two merks upon the boll of Malt to ane excise of thrie pennies upon the pint of Ale and Beer browen to be vented and Sold with the excises of other Liquors mentioned in the said act now Subject and Lyable to the payment of excise by the acts of parliament made Since that time are Sett in tack by the Lords of our Thesaurie and Exchequer to Mr Archibald Dunbar of Thundertoune, Mr Kenneth Mckenzie of Cromartie Sir William Hope deputy governor of our castle of Edinburgh; Captain Philip Enstruther of Newgrainge William Duff of Diple James Gordon Senior and Gilbert Stewart Merchants in Edinburgh and Patrick Campbell writer ther for the Space of thrie years Commenceing from the first day of March last by past, And that the Lords of our privy Councill are authorized and Impowered to prescrib and sett down Such methods and orders besides these mentioned in the acts of parliament as they Shall Judge necessary. for the better uplifting and inbringing of the said excises Therfore, and for determineing all differences That may arise betwixt the brewars and tacksmen of the saids excises; and their subtacksmen Or Collectors dureing the Space and3 years of the forsaid tack; And for the due and timeous makeing entries of all Liquors browen or Imported Lyable to the said excise; Wee with advise of the Lords of our privy Councill; Doe Requyre and Command the Commissioners of Supply of the severall Shyres and Stewartries within this kingdome qualified according to Law; and resideing within the Shyre or Stewartrie and who by the forsaid act of parliament are appointed Commissioners of the saids excises to meet at the respective head burghes of the rispective4 Shyres Or Stewartries upon the first Tuesday of September nixt to come for all the Shyres and Stewartries Upon this side of the watter of Tay; and upon the first Tuesday of October nixt to come for all the Shyres and Stewartries within the rest of the kingdome And at their said meetting to divide themselves as is prescribed by the said act of parliament; And to Setle and appoint places at convenient distances wher the publict excise offices may be best keeped for the brewars and retailers to enter and give up the quantities of liquors browen and retailed by them Lyable in payment of the said excises And appoints the Saids Commissioners Immediatly after designeing places for the Said offices to cause make publict intimation at all the Church doors within the respective Shyres and Stewartries of the particular places designed by them for the severall excise offices with Certification to the saids Commissioners or any resideing within any of the said respective Shyres or Stewartries or who Shall faill to meet upon the said first Tuesday of September for these on this syde of Tay, and upon the said first Tuesday of October for the rest of the Kingdome and to appoint and designe particular places of excise offices wher the same are not already designed and appointed in maner above exprest; Ther names Shall be returned by their Clerks to the Lords of our privy Councill to the effect they may take such Course therwith as they shall See5 cause; And wee with advise forsaid Requyre and Command the said Commissioners to meet the first Tuesday of every moneth therafter dureing the continuance of the forsaid tack, For the ends prescribed and Sett doun in the acts of parliament And Wee with advice forsaid Requyre and Command the whole brewars and retailers within the bounds allotted for the saids excise offices to attend the Commissioners therat; These upon this side of Tay upon the said first Tuesday of September, And these for the rest of the kingdome upon the said first Tuesday of October nixt without any farder charge citation or intimation to be made to them for that effect But allenarly upon the publication hereof; And their to give in and make; And the saids Commissioners to receive from them a true accompt of their names; places of residence; and the time when they did begin to brew whatever quantities may be And Likewayes full and faithfull entries of all Liquors Browen or retailed by them, Lyable in payment of the said excises, from and after the first day of August Current Declareing hereby and Certifieing Such brewars and retailers as shall not6 Compear and attend the saids Commissioners the first Tuesday of every moneth For giveing up their names places of abode and time when they did begin to brew, For makeing entrie of the precise quantities of all Liquors browen and retailed by them; Lyable in excise for the preceeding moneth They Shall be holden as confest and decreets given against them for the quantities contained in the clames and Complaints to be given in by the Tacksmen, their sub-tacksmen or Collectors against them; Providing Nevertheless That if the said brewars or retailers holden as confest as said is shall at any time within thrie moneths therafter Compear before any two of the saids Commissioners after haveing made due intimation to the Tacksmen or their forsaids and their make faith as above And7 Report a Certificat under the hands of the saids Commissioners They shall be reponed against the said certification upon punctuall payment of what they shall be found due And wee with advice forsaid appoint and ordaine that no brewar or retailer within burgh of Royaltie Regality or barony vend or sell any part of their browst untill they first make entrie therof at the excise office their (8if any be and obtaine a sufference for the quantities browen which the keeper of the excise office is to give gratis without delay, And that incase of non entrie, or wrongeous entrie the brewars or retailers within the burgh of Edinburgh Suburbs presincts and pertinents therof be Lyable in the Soume of Ten merks Scots toties quoties for each9 delinquencie, And the Brewar or retailer withi nany other burgh of Royaltie; Regality or barony be Lyable in the Soume of Ten pounds Scots toties quoties for each conviction, and both to be Lyable to all execution Competent for payment therof, at the instance of the tacksmen their Subtacksmen, or Collectors for uplifting of the Same, and applying therof to their oun use and behoove And its hereby declared that the said entries or claimes in absence may nevertheless be disproven before any Magistrat Justice of peace or Commissioner of excise by witnesses or oath of partie; Notwithstanding of any Survey made by the Surveyers or waiters provideing the Same be done by the said brewars within eight dayes therafter, And for the more effectuall discovering the quantities of every browst and makeing the Surveys certaine The said Surveyers and waiters are hereby Impowered to cary witnesses along with them if they think fitt at makeing of the said Surveyers; And Likewayes the brewars or retailers to bring witnesses at the same time to be present with the Surveyer, and his witnesses at makeing of the Surveys for the better assertaineing and testifieing the verity therof; And for that effect that all brewars who ordinarly keep Storehousses; keep the Same open and patent to the said Surveyers and waiters, their free access therto with their said witnesses under the pain of Ten pounds Scots toties quoties incase of faillie or refusall to be uplifted and applyed in maner forsaid; And Wee with advice forsaid ordaine all brewars barrells to be fore hereafter marked with their own name And the seall of the nixt office; which Shall be furnished to them gratis; As also that no person who have foreborn to brew for the Space mentioned in the act of parliament Jaj vic Nytie thrie Shall begine unless they first gett Licence from the tacksmen forsaid, And that no brewar presume to keep or use byfatts ecks or doubles upon any pretence whatsomever under the paine of Ten pounds Scots money toties quoties to be uplifted and applyed in maner forsaid and that ale or drinking-beer in their houses for Imbazleing the excise therof under the pain of Ten pounds Scots toties quoties to be payed to the said tacksmen their Subtacksmen or Collectors; and that wher any ale or beer is browen for mariadges baptisms or upon any other extroardinary occasiones by persones not ordinarly in use to brew the same shall be Lyable in the forsaid excise; if the said Ale or beer or any part therof be vended and sold or money received for the Same And in regaird the excise of Strong watters. Aquavitis and Foreaign10 beer and ale Is ordered by act of parliament to be payed by the retailers; Therfore wee with advise forsaid Requyre and Command all brewars of acquavitis or Strong watters to make monethly entries of the said Strong Liquors browen by them and give in Subscribid Lists to the Nixt excise office of the names of the persones to whom they sell their acquavites or Strong waters to be again Sold by retaile, As also that the Collectors Clerks or Surveyers at Sea-ports give up a particular accompt to the Saids tacksmen or their Subtacks men and Collectors of the said excise of the quantities of Forraigne beer and ale Lyable in excise Imported from time to time and who is the Importer therof And that the marchent Importer be Lyable and oblidged to give and delyver Subscrybed Lists to the saids tacks men their Subtacksmen or their Collectors to whom they Sell the said Forraigne beer at Ale, And of the quantitie sold by them to the effect the retailer may be Lyable for the excise therof And incase the saids respective Commissioners upon this and the other side of Tay, or at least two of them shall faill to meett and attend the saids excise offices upon the saids first respective Tuesdayes of September and October nixt to come; or upon the first Tuesday of any Subsequent moneth dureing the continuance of the said tack the whole division and each of them resideing within the said Shyre or Stewartrie under the certification forsaid after instruments taken against them of their faillie; Wee with advice forsaid Requyre and Command the Shirifs and deputs or such as the saids Shiriffs or deputs shall substitute to each particular dyet for that effect allenarly to repair to the saids respective offices within thrie dayes after they shall be desired by the tacksmen or their Subtacksmen or Collectors of the saids excysses their Sumarly to judge upon what occurs within the bounds of that office in referrence to the Saids excises Certifieing the Said Shirriffs and their deputes or substitutes if they faillie they Shall be punished as the Lords of our privy Councill Shall think fitt As also It is hereby allowed and declared that Commissioners of Supply within the Shyres may meett with the Magistrats of Brughs when advertised for judging such cases as come before them in the termes and conforme to the act of parliament Jaj vic Nyntie Six, And Sicklyke Wee with advice forsaid prohibit and Discharge any of the Commissioners of Supply or other inferior Judges or officers of the Law within this our realme to Stop or hinder either quartering poynding Imprisoning or any other Lawfull execution That Shall be used by our tacks men their Subtacksmen or Collectors of the saids excises against the respective brewars and retailers conforme to the entries that Shall be made by them or according to the quantity of Liquor retailed by them; Or wherupon they Shall be holden as confest in maner and before the Judges abovementioned; Except they Crave to be reponed within thrie moneths in maner above provided Under the paine of not only being lyable for the charges and damnadges our saids tacksmen their subtacksmen and Collectors Shall Sustaine and incurr ther throw, But also to Such farder paines as the Lords of our privy Councill Shall think fitt: And Lastly It is hereby Declared That all the penalties of toties quoties abovementioned and all places without the toune of Edinburgh, Suburbs precincts and pertinents therof are not to be understood for every delinquencie and fault But allenarly for every Conviction and the transgressiones to be therinfound; But within the Town of Edinburgh the saids penalties are to be understood for every delinquancie or fault that Shall be incurred Albeit many of the saids faults and transgressiones be Contained in one conviction Our Will is Heirfore and wee Charge yow Strictly and Command that incontinent thir our Letters Seen yee pass to the Marcat cross of Edinburgh And to the marcat crosses of the remanent head burghes of the Severall Shyres and Stewartries within this our ancient kingdome; And ther at in our name and auhtority make publicatione hereof That non pretend Ignorance And Ordaines printed Copies hereof to be Sent to the Shirifs of the severall Shyres and Stewarts of the Stewartries within this kingdom whom and their Clerks Wee ordain to See the Same published and Copies hereof afixed at the Marcat Crosses and appoints them to send doubles therof to all the Ministers both in Churches and in meetting housses within their respective Jurisdictiones And that upon the Lords day Immediatly preceeding the Said first Tuesday of September and october nixt to come; That the Same may be read and intimat in every paroch Church and meetting house and Copies of ther Same affixt upon the most publict doors therof, And ordaines these presents to be printed; Given under our Signet at Edinburgh the fifth day of August And of our reigne the threteinth year 170i Sic Subscribitur
1. NRS, PC1/52, 279-85.
2. The phrase ‘our Lovits’ scored out here.
3. The phrase ‘Space and’ is an insertion.
4. Insertion.
5. Insertion. The word ‘think’ scored out.
6. The word ‘account’ scored out here.
7. The phrase ‘wee with advice forsaid’ scored out here.
8. Closing bracket missing.
9. The word ‘conviction’ scored out here.
10. Insertion. The word ‘Strong’ scored out.
1. NRS, PC1/52, 279-85.
2. The phrase ‘our Lovits’ scored out here.
3. The phrase ‘Space and’ is an insertion.
4. Insertion.
5. Insertion. The word ‘think’ scored out.
6. The word ‘account’ scored out here.
7. The phrase ‘wee with advice forsaid’ scored out here.
8. Closing bracket missing.
9. The word ‘conviction’ scored out here.
10. Insertion. The word ‘Strong’ scored out.