Edinburgh the Tuentie Eight of Apprill One Thousand Seven hundereth and four years
A1704/4/13
A1704/4/131
Proclamation
Proclamation anent the Excyse
Proclamation anent the Excyse Being read the same was votted approven and signed and ordered to be printed and published
Anne By the Grace of God Queen of Great Breitan France and Ireland defender of the faith To […] Macers of our privie Councill messengers at arms our Shirriffs in that pairt Conjunctly and seaverallie specially Constitut Greetting Forasmuchas The annexed Excyse as converted by the Tuentieth Eight Act of the first Session of King Williams parliament from Tuo merk upon the Boll of malt to ane Excyse of Three pennes scotts upon the pynt of all ale and beer browen to be vended and sold with the Excyses of other Liquors mentioned in the said Act now subject and lyable to the payment of Excyse by the acts of parliament made since that tyme are sett by the Lords of our Theasaurie and Exchequer in Tack to Master William Johnstoun of Sheens for the space of Three years Commencing from the last day of February last by past exclusivie And the Lords of our privie Councill are authorized and Impowred to prescrib and sett doun such methods and orders besides these mentioned in the acts of parliament as they shall Judge necessar for the better uplifting and inbringing of the said Excyse And wee Considering the great hinderances and Loss the said Tacksman and his subtaxmen of the Excyse may meett within the severall shyres by the not meeting of the Commissioners of supplee duely and frequently to Determine all Differences betuixt the Brewars and Taxmen his sub Tacksmen and Collectors where throw great loss and prejudice may aryse to that breeach of our Revenew for remead wherof Wee with the advyce of the Lords of our privie Councill Strictly Requyre and Command the whole Commissioners of supplie in all the shyres within this Kingdome residing within the samen qualefied according to the Law And who by the said act of parliament or subsequent Acts are appoynted Commissioners and steuartries upon the second Tuesday of May nixt for this side of the watter of Tay. And upon the Thrid Tuesday of the samen moneth for the pairts be north the said watter and all their said meeting to devyde themselves as is prescribed by the saids acts of Parliament And to settle and appoint places at convenient distances where the publict Excyse offices may be best keeped for the brewars and retaillers to enter and give up the quantitie of Liquors browen and retailled by them Lyable in payment of the saids Excyses and appoints the saids Commissioners immediately after designeing places for the saids officers to cause make publict Intimation to all the Church doors withine the Respective shyres and Steuartries of the particular places designed by them for the severall Excyse officers And wee with advyce forsaid Require and Command the saids Commissioners to subdivyde themselves so as their may be at least tuo (who are heirby declaired to be aquorum2) to meet and be present at each office the first Tuesday of every moneth thereafter Dureing the continuance of the forsaid Tack for the ends prescribed in the Acts of Parliament With certefication to the saids Commissioners or any of them reseiding within the respective shyres or steuartries who shall faill to meet at the saids dayes respective for the ends above and after exprest They shall be and are heirby fyned each of in the soume of Ane hundereth pound scotts Toties quoties for ilk dayes absence to be Chairged for By speciall delyverance of Privie Councill upon a simple Chairge of Six dayes and uplifted be the said Taxman his subtacksman and Collectors and applyed as the Lords of our Privie Councill shall be pleased to Appoint For which effect Letters are heirby Authorized to be direct at the Instance of the said Tacksman againest them And appoints the Clerks of the saids Commissioners to send a list of the saids Commissioners as shall be absent at the said dyets Immediatly after elapsing of the same duely subscryved by them to the said Tacksmen under the paine of Deprivation And wee with advyce forsaid Doe heirby Strictly Require and Command The whole brewars and retaillers withine the bounds allotted for the said Excyse offices to attend the saids Commissioners thereat upon the Respective dayes abovementioned without any farder Chairge citation or Intimation to be made to them for that effect But allenerly upon the publication thereof And there to give in and make And the said Commissioners to receave from them full and faithfull entries of all Liquers browen or Retailled by them lyable in payment of the said Excise Which entries are to be speciall as to the quantities as weell as the number of browsts particularly browen or vended Dureing the space entred for And that Notwithstanding of any survey made by the surveyers with a crew and a faithfull account of their names places of Residence And the tyme when they did beguin to brew or retaill what ever the quantitie may be And that signed under ther hands Declaireing heirby and Certefieing all brewars and retaillers as shall not Compear and attend the saids Commissioners the saids respective dayes for giveing up their names places of aboad and time when they did beguine to brew And to make entries of the precise quantites of all Liquers browen and retailled by them lyable in Excyse for the preceeding moneth and tyme Lybled They shall be holden as confest and Decreits given againest them for the quantites contained in the Claimes and Complaints given in by the Tacksmen His Subtacksmen or Collectors againest them And wee with advyce forsaid Appoint and Ordaine That noe brewar or retailler within Burghs of Royaltie Regality or Barronie vend or sell any pairt of their Broust untill they first make entrie therof at the Excyse office there (If any be) and obtaine a sufferance for the quantities browen which the keeper of the office Is to give gratis without delay And in caice of non entries or wrongous entries The brewars or Retailler be lyable in the soume of Ten pounds scotts money for every delinquencie that is or shall be incurred albeit many of the saids delinquencies and faults be Contained in on Conviction and lyable in all execution in Law Competent for payment therof at the Instance of the said Tacksman his subtacksmen or Collector for uplifting the same and applying the same to his and their oun use and behoove And for the more effectuall Discovering the quantities of every Broust and makeing the Surveyes certaine The Surveyers or waitters are heirby impowered to Carie witnesses allongest with them if they think fitt at makeing the said Surveyes And for that effect all brewars who ordinarly keep storehouses are heirby Requyred to make the samen open and patent upon a Call to the said Surveyers or waitters als weell by night as day As also all other suspect places belonging to the saids brewars or retaillers or others wherin any of the said Excyseable liquors may or can be Concealled And that under the penalty of Tuentie pound scots in caice of failzie or Refusall to be uplifted and applyed to the Tacksmans behoove in manner forsaid And it is heirby Farder Ordained that all brewars Barrells be heirafter marked with there oun name and the seall of the nixt office which shall be furnished to them gratis As also that no vintiner Receave from the brewar any ale or Beer exceept in Caskt so marked under the penalty of Ten pound scots Toties quoties in caice of failzie to be uplifted and applyed to the Tacksmans behoove in manner forsaid And it is heirby farder ordained that all brewars barrells be hereafter marked with there oun name and the seall of the nixt office which shall be furnished to them gratis. As also That no vintiner receave from the brewars any ale or beer Except in Casks soe marked under the penaltie of Ten pounds scots toties quoties in caice of failzie To be uplifted and applyed to the Tacks mans behove in manner forsaid And all brewars are heirby strictly prohibit and dischairged to keep or make use of any fatt Copper Cooller tunn or any or vessell then what is daily Exposed to the view of the surveyrs or what is or may be gadged by order of the Tacksman subtaxmen Collectors Surveyrs and others their servants who are heirby authorized to gadge the same or to use eiks or doubles on any pretence whatsomever under the penalty of Ane Hundered pounds scotts Toties quoties to be uplifted and applied in manner abovewrittin As also that no persones whatsomever presume to resett any ale or drinking bear in their houses for Imbazleing the Excyse therof under the penalty of Tuentie pound scots toties quoties to be uplifted and applied as above over and above the loss and seazure of what is so reset And it is heirby Declaired That wher any ale or beer is browen for marriages Baptisim’s burialls or upon any other occasiones by persones not in constant use to brew for themselves shall be lyable in the value of the Liquor so to be consumed by them And it is heirby Farder Declaired That it shall be leisum to the saids Tacksman subtaxmen or their Collectors to make use of the followeing method with the brewars within the City of Edinburgh and suburbs precints and pertinents therof and other places presently under survey If they find it Convenient And then and in that caice It is heirby Ordained That each brewar keep ane open and patent storehouse or storehouses to the surveyors Who are heirby Impowered to search all suspect places for Conceallments als weell by night by day And that the saids brewars turn up ther whole brewst’s in Cask’s within the saids store houses and expose the samen to the surveyors and each brewar is heirby Required to keep abook wherin the surveor is to set doun the quantitie of ale and beer in the said store houses And one the other hand The surveyor Is lyke wayes ordained to have a Count book wherin the brewar or his servant haveing his warrand is to subscryve and his subscryveing the said look shall be ane sufficient Instruction And shall therin set doun the said quantitie of ale and beer in the said storehouses as the full extrant of his browst But prejudice to the said Tacksman or his subtaxmen or Collectors to comptroll the same by oath of pairty or witnesses in caice of fraud or collusion betuixt the brewars and the said Tacksman his subtaxmen and Collectors their surveors or waitters And the said brewar or his substitute with the surveyor shall give up the seaverall brewsts to the Commissioners of the said excyse the respective dayes of their meeting at the excyse office And in caice of ale or beer concealled or found in any other place under any presence whatsoever then in the said publict and ordinary storehouse or in the caice of fals brewing by eiks or doubles or makeing use of by fats, by Tunns, by Coppers concealled Coolers or privat storehouses The brewar soe failling Is heirby fyned in the soume of Ane hundereth pounds sctos toties quoties and lyable to all execution competent for payment therof at the custome of the said Tacksman his subtacksmen and Collectors and to be uplifted and applyed in manner above mentioned And in regaird the excyse of strongwaters acquavites and forraigne beer and ale is ordered by the Act of parliament to be payed by the retaillers Therfore With advyce forsaid Require and Command all brewars of aquavites or strong waters or Importers therof or of foraigne beer or ale to make monethly entries of the said strong liquors browen or Imported by them and to give in subscryved Lists to the nixt excyse office of the names of the persones to whom they sell the aquavites or strong watters or forraigne beer or ale to whom they sell the aquavites or strong watters or forraigne beer or ale to be againe sold by retaile under the penaltie of Fourty pounds scots toties quoties to be uplifted and applyed for the use of the said Tacksman, his subtacksmen, or Collectors besides their being lyable for payment of the Excyse of what shall be sold and not duely entered And Forasmuch as By the 23d Act of the Parliament 1698 The excyse of Brandy is to be payed by the importer at the rate of two shillings per pint in lew of the six shillings per pint on the retailler therby dischairged which Her Majestie hath also made choyse of dureing this present Tack Therfore We with advyce forsaid Ordaine all forraigne brandy to pay two shilling scots per pint at the importation therof And that if concealled or any wayes Imbazled the same may be seized Sykelyke in the same manner as for the forraigne custome for which and all books of Import and entrie are heirby ordained to be made patent and that gratis by the keepers therof under the penalty of being lyable for the dutie itself and all damnages And Sykelyke Wee ordaine the Commissioners that now are to continue till others be named in their place and so furth such as shall be named to continue dureing the haill years of the Tack And in caice the saids respective Commissioners or at least two of them shall faill to meet or attend at the saids Excyse offices upon the saids respective first Ten dayes of each moneth Dureing the continuance of the said Tack under Certification forsaid after Instruments taken againest them of their failzie Wee with advyce forsaid Require and Command the shirriffs and their deputs or such as the said shirriffs or their Deputs shall substitute to each particular diet for that effect allenerly To repair to the respective offices within Tuenty four hours after that they shall be desired by the said Tacksman his subtacksmen or Collectors of the said Excyse and their summarly to Judge upon what occurrs within the bounds of that office in refferrence to the saids excyses And to pronunce Decreits Infavours of the Tacksman his subtacksmen and Collectors as the saids Commissioners might have done Certifieing the saids sherriff’s and their Deputs or substituts if they failzie they shall be punished As the Lords of our privy Councill shall think fitt By and attour the repairing of the Tacksman and subtacksmen their damnages As also It is heirby Allowed and Declaired That the Commissioners of supplie within the respective shyres may meet with the Magistrats of Burghs when advertised for Judgeing such caices as come befoir them in the termes and conforme to the Act of Parliament Jaj vjc and Nyntie six years And in caice of the Magistrats not concurring being duely advertised Then the Commissioners of supplie have full power to proceed and determine Conforme to the Acts of parliament and Councill made for Inbringing of the3 Excyse And sykelyke We with advyce and consent forsaid prohibit and dischairge all Commissioners of supplie or other Inferior Judges and officers of the Law within this our Realme to stop or hinder either quartering poynding or Imprisoning or any other Laufull execution that shall be used by our said Tacksmen his subtacksmen4 or Collectors of the saids Excyses againest the respective brewars and retailers Conforme to their entries that shall happen to be made by them or according to the quantitie of the Liquor browen or retailled by them or wherupon they shall be holden as confeit in manner and befoir the Judges abovementioned under the pain of being not only lyable for the Chairges and damnages our said Tacksman his subtacksmen or Collectors shall sustaine and incurr therthrow But also to such farder paines As the Lords of privie Councill shall think fitt As Also It is Lykewayes heirby Allowed and Declaired That all the brewars within the Toun of Edinburgh suburbs and precints therof without distinction or pretence of priviledge Doe onlie each browst Immediatly as they shall brew the same at the Excyse office in Edinburgh under the penalty of Ten pound scots toties quoties for each delinquencie to be applyed to the Taxman as above Our Will is Herefore And we chairge yow strictly and Command That in continent these our Letters seen ye pass to the mercat cross of Edinburgh and remanent mercat crosses of the haill head burghs of the severall shyre’s and stewarties within this Kingdome And there in our name and authority by open proclamation make Intimation heirof that non pretend Ignorance And ordaines principall Coppies heirof to be sent to the sherriffs of the severall shyres and steuarts of the steuartries within this Kingdome whom and ther Clerks Wee ordaine to see the samen published and Coppies heirof affixed at the saids mercat crosses And appoints them to send doubles therof to all the Ministers boeth in Churches and meeting houses within ther respective Jurisdictiones that upon the Lords day immediately preceeding the saids second and Thrid Tuesdayes of May nixt to come The same may be read and Intimate in every paroch Church and meeting house and Coppies of the same affixt upon the most publict doors therof And ordaines these presents to be printed Given under our signet Att Edinburgh the Tuenty Eight day of Appryle And of our Rigne the Thrid year 1704 Sic Subscribitur Seafield cancellar Findlater Robert Menzie James Steuart J Falconar H Cuningham F Montgomerie W Morisone George Lockhart.
1. NRS, PC1/53, 226-32.
2. Sic.
3. Insertion.
4. The phrase ‘his subtacksmen’ is an insertion.
1. NRS, PC1/53, 226-32.
2. Sic.
3. Insertion.
4. The phrase ‘his subtacksmen’ is an insertion.