RULES, ORDERS AND INSTRUCTIONS, Made and Published by the COMMISSIONERS OF CUSTOMS and EXCIZE IN SCOTLAND, To be observed by the several Officers conjunctly of both, in relation as well to Customs as Excize of Foreign Goods upon Importation or Sale.  
EDINBURGH, Printed by Christopher Higgins, in Harts-Close, over against the Trone-Church, 1656.   

BY THE COMMISSIONERS OF CUSTOMS and EXCIZE In SCOTLAND.  
FOrasmuch as his Highness' Council in Scotland for the Government thereof, have been pleased for the most benefit and advantage of the Public ease and commodity of Merchants, and other Traders and Dealers, to entrust the business of Customs and Excize to the care and management of one and the same Commissioners, with Power to collect, levy, receive and take both the said Duties, according to the Rules of them respectively imposed and settled to be received for th' same in England, by Act, Ordinance, Order or Declaration, as well of his Highness as of Parliament in that behalf. And forasmuch as the said Rules are many and various, and which, (if neglected or omitted to be practised and put in execution) may prove very prejudicial to the Commonwealth, as well in the matter of Customs and Excize, as by the Importing and Exporting of Prohibited Goods and Merchandise. For Remedy whereof, and to the end the several Collectors and other Officers employed in and about the same, may more fully understand the respective Duties of their Places, and observe and keep an Uniformity of Actings and Proceed in the due and regular mannagement of Affairs of the Customs and Excize respectively; And that none may pretend ignorance, The present Commissioners of Customs and Excize in Scotland, aswell for the Reason's aforesaid, and out of their fervent desire faithfully to discharge the great Trust incumbent on them, as the tender regard they have in themselves of hindering any persons whatsoever ignorantly or unwittingly to commit any Offences in breach of the Laws, Have therefore, not only from the several Laws now in force in England and Scotland, made, drawn, framed and published such Instructions to the several Officers employed in the several Ports, (as are most suitable to the juncture of things in this Nation; And which therefore the several and respective Officers are hereby ordered and required to observe, perform, fulfil and keep) but have also made collection of the several Fines, Penalties and Forfeitures devised and made by the said Laws, that so those whom their affection to their Country and the Commonwealth cannot restrain from using indirect practices in prejudice of the Public Revenue thereof, may be contained within due bounds, from the fence they may have of the severity of the Law, which they will draw upon themselves if they shall nevertheless continue wilfully to infringe and break the same.  
Dated at LEITH the first day of September, One thousand six hundred and fifty six. Ja. Mac-Dowal, Leo. Lytcot, Edm. Syler, Tho. Tucker.   

INSTRUCTIONS, For the several COLLECTORS of CUSTOMS in the Ports of SCOTLAND, as to Goods Inward and Outwards, from, or for beyond the Seas.  

Collectors duly to attend at the Head Port.  THE COLLECTORS of the several 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 Customhouse 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 judgement 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 only, and no further than the Collector shall by such Commission particularly direct and appoint, and all as shall be for the most ease and dispatch of the Merchant, benefit and advantage of the Public: 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 entrusted, as to Subsidy and Customs, shall cause four several fair Books to be prepared, One of which is to be employed 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.  Upon the arrival 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 watter's (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 jointly, 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 Merchandise, or with Commodities from any Port, shall not only enter openly in the Customhouse, the name of the Ship, and of the Master, the Burden, of whence, and from what Place she is freighted; 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 several 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, otherways 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 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 broke Bulk.  
Which Ent y and Declaration made, as aforesaid, shall be entered in words at length into the Ship-Book Inwards, 
The same to be entered in the Ship-Book.  after the Ships Entry, and afterwards (having a Memorandum endorsed thereupon of such Oath) shall be numbered and filled in its due place and order, and together with the Ship-Book, (who is in like sort and manner to be numbered in the Margin) 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 foreign parts, shall within four days after their arrival, make Entry of their Ship or Vessel, 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.  

Merchant's entering to give three Bills.  Every Merchant or other person entering 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 freighted, with the Marks and Numbers of the fardels, Bulk and Package in the Margin, 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.  

Form of the Merchant's Entry.  Leith Customs. In the Hopewel of Amsterd. Jo. Johnson Mr. from Middleb.  
John Taylar Ind. or Alien, if the Master be a Stranger.  
Five Barrels of Soap.  
And the said Collector and Cheque, having distinctly and severally cast up, 
The Customs to be cast up on the Bills.  with all convenient speed, the value of the Goods and Merchandise 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, numbered, 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 entered) to remain and lie, viz. The Collectors Bill with the Cheque, and the Chequs Bill with the Collector, for an original 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 Account 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 accounted 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.  
3. Nor in any Cases where upon Examination, intention of fraud to the Commonwealth shall be discovered, or the Goods landed, and not entered, 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 entered and taken up.  All manner of Wares and Merchandise, 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 Customhouse Key or Wharf, and give knowledge thereof unto the Collector and Cheque, who shall presently cause the same to be searched, viewed, weighed, measured, or otherways 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 Wares and Merchandise, 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, Misentries, or Over-Entries, but by special 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, unless served on such day, or within so many days 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 what are, or shall be mentioned in the said Bills, 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 Certificate sealed or subscribed, but openly in the Custom-house, by the Collector and Cheque; And every Merchant shall passed his particular Cocquet, Warrant or Certificate, the same day he entereth his Goods.  

Masters, Shippers and Pursers, entering Outwards.  Every Master, Shipper, Purser, or other taking charge of a Voyage, that shall lad any Goods or Merchandizes for the Parts beyond the Seas, shall by Entry under his hand, signify unto the Collector of the Port where he ladeth (that he intendeth to lad, and to what place) before he receive or take into his Ship, any Goods or Merchandise, 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 shall 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 Merchandise therein, to be shipped, laden, and put on Board, according to such Warrant as shall be given by the Collector and Cheque jointly 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 suddenness 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 lie Northerly, send unto 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 adjoining Southerly of his Port; and so from Port to Port, until 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 adjoining 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 less charge, by entertainment of some faithful 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 judgement shall think fit.  

Merchant's Entryes Outwards, how to be made.  Every Merchant, or other, that will transport or ship out any Goods by way of Merchandise for foreign 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 freighted, with the Marks and Numbers of the Packs, Cask, fardels, 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 entered, filled, 
Filled 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 Customs by the Collector, charged unto Account in like manner accordingly.  

All Goods and Merchandise to be entered by their true denominations, etc.  Especial care is to be had and taken, that all Goods, Wares and Merchandizes Inwards and Outwards, be entered 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 otherways. 
Goods to be entered in the Merchants own name,  And further, that no manner of Goods or Merchandise, coming in, or going out, be entered in any other Merchant or Merchant's name, save in the name only of the true Merchant, Owner or Proprietor of the same.  

Goods entered in one Vessel, and shipped in another.  All Goods and Merchandise Customed Outwards upon any Ship or Vessel, which for some cause or other, cannot be laden on Board the same Ship, shall be appointed to another Ship by Certificate, 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 Merchandise openly taken, that the said Goods did not pass according to the former Cocquet.  

Goods allowed for Store and Portage, how to be entered.  All Goods and Merchandise allowed for Store, Portage, or other cause whatsoever, shall duly and daily be entered in the Cash or Day-book, in the same Order as they are passed; and although they pay neither Customs nor Subsidy, shall nevertheless 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 Column for Receipt of Customs, or added up in the Account of the same.  

No Officer whatsoever to take any Fees.  No Collector, Searcher, Waiter, or other Officer whatsoever, employed in, or about the business 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 Certificate, Bill, Cocquet, Transire, Ticket, Sufferance, Bond, or any other thing whatsoever, 
Except for Skippers Reports, or Merchant's Bills of Entryes.  to be by him or them done or performed as Collector, Searcher, or Waiter. 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 employment, who shall do contrary thereunto.   

INSTRUCTIONS for the COLLECTORS as to the Coast-Businesse.  
THe business 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 itself. 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 entered the same day, and in the same order as they are presented and passed.  

How Coast Goods are to be entered.  This Coast Book is to be ruled with a double Margin, 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 entered, 
Outwards.  placing the Name of the Port for which any Goods shall be shipped, in the Margin 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 entered; and in the Margin 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 Margins on either sides, the Quantity and Quality of all Goods from the Coast, Outwards or Inwards, respectively, is to be most exactly entered, 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.  

The Form of the Coast-Book.   OUTWARDS.   INNARDS.   24. Nou. 1655   26. June, 1655  London James Ramsey Ind. five hundred quarters of Oats in the Hannab of Leith, John Taylor Mr. Cert. 16. June, 1656. Newcastle. John Booth Ind. two hundred undressed Hides in the Providence of Kirkaldy, Tho. White Mr. Dated 24. December, 1655 Cert. 29. June, 1656.  
The Form of a Coast-Cocquet.  
LEITH.  
KNow ye that James Ramsey Ind. bathe Laden in this Port five hundred Quarters of Oats in the Hannah of Leith, John Taylor Master, for London, security being given. Dated the four and twentieth day of November, 1655.  
A. B. Collector. C. D. Cheque.  
The Form of a Transire for the Coast.  
LEITH.  
KNow ye that Alexander Farquhar Ind. is permitted to pass forty Barrels of Figs, qt. thirty hundred with. in the Hopewell of Brunt-Island, Patrick Angus Master, for Newcastle. Dated the second of December, 1655.  
The Form of a Certificate.  
LEITH.  
KNow ye that John Booth Ind. hath discharged and put on shore in this Port two hundred undressed Hides, out of the Providence of Kirkaldy, Tho. White Master, from Newcastle. security being given, as per Cocquet, dated the five and twentieth day of November last: Witness the Seal of our Office this _____ day of March, 1656.  
EVery Merchant, or other person, 
Merchant's entering Goods for the Coast, to give Bond.  intending to ship or carry any Goods or Merchandise (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 freighted; 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 months.  Every Person giving Bond and Security, as aforesaid, is within four months (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 Day.  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 tenor 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 monthly returned up and delivered to the Commissioners at the Custom-house in Leith, that such process and other proceed may be had thereupon, as of right belongeth.  

No Goods to be shipped without sufferance, 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 foreign Goods, before a Transire be passed 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, Merchandise and Commodities, as is required to be made and done for all Ships, Goods and Merchandise Outwards or Inwards, for, or from any foreign Parts beyond the Seas; 
How Merchants shall enter.  But any Merchant or other, intending to lad 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 joint Custody of the said Collector and Cheque, until 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 endorse.  he shall then give the Marks and Numbers of his Goods, which shall be endorsed 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 full lading and oath given by the Master, & search made, Shall 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 departed from the Key, or have any Goods the 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' 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 foreign Commodities and Merchandizes which have been imported and remained in this Nation, (viz.) by an Englishman above twelve Months, and by a Stranger above nine Months, and the Property altered by the sale thereof made by the first Importer.   

INSTRUCTIONS For the COLLECTORS, in levying of SUBSIDY and CUSTOMS.  

Collector to receive according to the book of Rates, etc.  THe Collector in every Port, appointed for receiving of Subsidy and Customs upon all Goods, Wares and Merchandise, 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 Tonnage 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 Council, 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 General Subsidy upon all Goods Inwards and Outwards, aswell from 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.  Upon 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 Led, Tin, 
Double Subsidy, and double petty Customs.  Woollen-cloth, and all, or any Manufactures made of Wool, or part Wool, is also to pay double Petty-Customs, and upon Woollen-cloth he is to pay more, an old Custom of Fourteen pence upon every Cloth Exported, and proportionably upon new Draperies, as they are reckoned for a Cloth 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 foreign 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' Council in Scotland for the Government thereof, bearing date the First of November, 
Coal to be computed by the Tun, not Cauldron.  1655. rated to pay a certain Rate upon each Cauldron, containing Twenty hundred weight; Especial care therefore is to be had in levying thereof, That the Collector do not receive or take the same according to the Scots Cauldron, 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 Cauldron.  

Coals shipped 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 moiety or major part of the seamen are strangers, are to be accounted strangers.  
That all Ships belonging to strangers are to be accounted strangers Bottoms, though English or Scots built.  
That all Ships belonging to English or Scots Merchants, are to be accounted English or Scots Bottoms, though Foreign built.  
That all Ships of which any stranger is part Owner, are to be reckoned strangers Bottoms, though all the rest of the Owners be English or Scots.  

What to be paid for Lead  All Led 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 Foreign Plantations, 
How to be tried from Forraign.  he is to take notice that he is to pass 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 Bays, 
Bays,  and the latter of them being very often shipped in the name of the former, the Collector is to have an especial care that for such as are Bays (in whatsoever name the Merchant may enter them) Custom may be demanded and levied as for Bays.  

Horses, or live Cattles.  All Horses and live Cattles imported, are to pay Subsidy, notwithstanding the exception of fresh Fish and Bestial in the Act for Tonnage and Poundage; For that by fresh Fish, is meant only Fish unsalted, and by Bestial, fresh Flesh for man's meat, killed or brought in unsalted.  
Upon all Ships brought in as Prize, whether taken by the State's Ships, 
Prise 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 Merchandise, 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 Shipboard, 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, than 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 Foreign Goods or Merchandise into any Port of this Nation, shall happen to unlade or discharge part of her Loading there, and intent 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 Bushel, 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 accounted 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 els 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 Butts and Pipes, albeit two of them do not exactly contain one Tun, are nevertheless to pay Custom for one Tun, in like manner as four Hogsheads, three Puncheons, six Teirces, and eight quarter Casks, of what sort soever, are to pass and pay for a Tun, although the Gage be not so much.  
But all Goods coming in uncertain and unusual Cask which are to pay by the Tun, Hogshead, Pipe, or Barrel, 
Uncertain Casks to be gauged.  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 Merchandise 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 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 intrinsical value or worth thereof, nor any Manufacture imported, at least then double the intrinsical value thereof, whether the same be imported by English, 
Scots Linen how to be rated.  Scots, or Strangers. But in the case of Scots Linen shipped out, the Collector of the Port where any such Linen 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 Highness' Council 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 paid for snout Tow.  That Snowt Tow be rated at forty shillings per Cent. and pay Custom accordingly.  
That all Pan-tiles brought from Holland, or elsewhere, be rated, 
Pan-tiles.  and pay after the Rate of eighty pounds per Thousand.  
That all Logwood, 
Log-wood.  alias Blockwood, or Campeachy Would 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 Oils.  That all Coleseed Oils Imported, and Coleseed Exported, be rated, and pay as Rapeseed Oils, and Rapeseed Outwards.  
Horses are to be permitted Exportation upon Licence from his Highness 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 Highness and Council, 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 express 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, unless 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 satisfy himself whether the Goods upon which the said half-Subsidy is to be repaid (if exported by, or for a Stranger's Account) were Imported within Nine months; and (if by, and for an English or Scots-man's Account) within Twelve months 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 entered 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 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 Shopkeeper, 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, than 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, , Then and there the Collector shall go on to make out unto the Merchant a Cetrificate, Cocquet, and Debenter in manner and form following.  
In the Rosemary-tree of Leith, Anthony Ball Mr. for Maligo. David Cuningham, Ind.  
Five Bails, containing twenty hundred Else Net Linen.  
The Subsidy Inward for twenty hundred els Net Linen was paid by David Cuningham the eight and twentieth day of September last passed. 
Certificate.   
Written the _____ of December, 1655. A. B. Collector. C. D. Cheque.  
Juravit David Cuningham, or E. F. his Servant. The Goods above mentioned in this Certificate to be shipped out, are the same which paid Customs inwards, and are to be transported and sent beyond the Seas, for the proper account of the said David Cuningham, without any precontract for the same.  
Form of the Cocquet.  
KNow ye, That David Cuningham Ind. for five Bails 〈◊〉 
Cocques.  twenty hundred els of Linen Cloth Net, late in this Port unladen, and now to be shipped in the Rosemary-tree of Leith, Anthony Ball Master for Maligo, paid all Duties at the first Discharge, the eight and twentieth day of September last passed. Dated the _____ of _____ 1655.  
Form of the Debentur.  
LEITH.  
DAvid Cuningham did Enter with us the _____ day of _____ 1655. in the Rosemary-tree of Leith, 
Debentur.  Anthony Ball Master, for Maligo, five Bails, containing twenty hundred els of Linen Cloth Net, the Subsiay whereof was paid Inwards by the said David Cuningham Ind. the _____ day of _____ 1655. last past, as doth appear by the Certificate thereof; And for farther manifestation of his just dealing herein he hath also taken Oath before Us.  
Custom-house Leith the _____ day of _____ 1655. A. B. Collector. C. D. Cheque.  
Upon which Debenter afterward the Searcher or Waiter that shipped off the said Goods, is to endorse or certify 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, aforesaid, thereunto annexed, are really shipped out, both for quality & quantity, and are not, nor any part thereof (since they were last shipped out) relanded 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 month after, in case nothing shall or may in that time appear which may justly impede or hinder the doing thereof, 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 enforced 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 Entered, 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 account; 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.  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 months, 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.)  
LEITH.  
In the Samuel of Preston-pans', G. Wilson Mr. for Campveer. 
Form of the Certificate and Oath.  _____ Andro Henderson, Ind.  
Two Bails containing ten hundred els of Vittery-Canvas. The Subsidy Inwards for ten hundred els of Vittery Canvas was paid by Andro Henderson Ind. the sixth of _____ 1654. Written the _____ of _____ 1655.  
Juravit, Andro Henderson, The Goods  have paid full Custom Inwards, and are to be transported on his own account, without alteration of property, or contract for the same.  
LEITH.  
KNow ye, That Andrew Henderson for two Bails, 
The Form of the free Cocquet.  containing two hundred els of Vittery Canvas Net, paid all Duties Inward the _____ day of _____ 1654. and now to be shipped in the Samuel of Preston Pans, George Wilson Master, for Campveer.  
Dated the _____ day of 1655. A. B. Collector. C. D. Cheque.  

What meant by Alteration of Quality and Property  By 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 Cloth, and the latter into Yarn, Ropes or Twine. And so likewise Linen Cloth Imported, afterwards cut and made into Shirts, Sheets, or other necessaries. And in like manner all Goods died, 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 Cloth undressed, Horses, Mares, Geldings, Oxen, Kine, Sheep, Copper, Brass, Bell-mettal, Pan-mettal, Gun-mettal, Shruffe, white Ashes, Butter, Cheese, Wood, Corn (when it is above the Price limited by Statute.) As also Leather, Hides, Tallow and all things made thereof, Skins of Sheep, Pelts, and Skins of Stags, Hinds, 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 Wares  It is further to be noted, That by Grocery and Saltery Wares are meant, Foreign Commodities only, which have been formerly brought from beyond the Seas, and the Duties paid inwards, and that no Merchandise or Manufacture of England or Scotland are to pass under those general names.   

INSTRUCTIONS, For the COLLECTORS or Sub-Commissioners for EXCIZE of Foreign Goods upon Importation, or Sale, respectively.  

Sub-Commissioners how to proceed in levying.  THe business of Excise this Nation being put under the management of one and the same Persons; The Collectors in the several 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 several 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 several Rates mentioned and expressed in, and by an Order and Declaration of His Highness the Lord Protector, and his Council; Dated the Two and twentieth day of May, 1655. Entitled, An Order and Declaration of his Highness, and his Council, 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 Highness and Council aforesaid, or any other Act, Ordinance, Order, or Declaration, aswell of his Highness, 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 employed also for managing the business of Excize; and for this cause and reason, shall upon all week days 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 Entering and Registering the Goods, Wares, and Merchandizes, with the Names, and Surnames, aswell of the Importers, as of the Sellers, and Buyers of the several 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.  
Upon the Arrival and after the Entry of any Ship with Goods Inwards, 
Merchant's Importers, entering 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 until 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 Freighted, with the Marks, Numbers, Fardels, Bulk, or Pack in the Margin, 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 business of Customs) shall be Signed by the Collector, and Cheque respectively, and delivered afterwards to each other to be numbered, filled, and kept as an original 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; 
Merchant's 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 Shopkeeper, 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 shall be placed to account.  (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 total due, or received for Excize in an equal 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 entering.  But if it so fall out that the Merchant or Importer be some Person living beyong the Seas, a Planter in the West- Indieses, 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 refusal 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 Warehouse, until either Bond be given, or Excize fully paid for the same, as aforesaid.  

Shopkeeper to carry his Goods to his own house.  Especial care is to be had and taken, that the Shopkeeper 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, Storehouse, 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, Warehouse, 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 entered.  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 authorise under his hand, to be filled 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 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 shall be made.  in the Column for Receipts of Excize, and drawing a blank line with pricks, or other ways, through that of the Customs; And then the Collector and Cheque shall jointly 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 only in force for that particular Parcel, and for that day only: The same to be in manner and form following:  
LEITH. _____ day _____ 1655.  

Entry upon sale.  SOld unto C. D. of Edinburgh  
A. B.  
The Form of the Ticket or Warrant.  
Excize-Office in Leith.  
YOu may deliver unto C. B. of Edinburgh for which the duty of Excize is paid this day, according to the Order and Declaration of his Highness the Lord Protector, with the advice and consent of his Council, bearing date the two and twentieth day of May, 1655. This Ticket to serve only for this day, and this Parcel, or else to be void.  
Dated the _____ day of _____ 1655. To A. B. Merchant. A. B. Collector. C. D. Cheque.  

Goods sold to several persons, how to be entered.  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 Parcel) to make and give as many several 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 general one, expressing the Goods sold, with the several 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, than a Bill of Sufferance shall be granted, and an Officer is to be sent to deliver and take account of the perfect weight and measure, and certify the same unto the Collector and Cheque; 
Merchant to make his perfect Entry within 28. days, and the buyer pay his Excize, Or else proceeded against  And the Merchant shall within 28. days 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 requisite.  

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 entered 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 Parcel formerly cleared, Entry, Ticker or Warrant is to be made, as aforesaid, in every particular, for Goods liable 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 entered in the Cash or Day-Book; but in a Waste-Book (which is therefore to be kept purposely for Tickets 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 by 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 always mention is to be made, when, or in what parcel, or at what place the same paid Duty) is to be issued in manner and form following, (V I Z.)  
Form of a Ticket for Goods cleared before.  
Excize-Office, Leith.  
You may deliver this day unto E.F. to be sent for _____ being than cleared, or being part of a greater Parcel, cleared upon Account (such or juch a day) or being entered Inwards, the _____ day of _____ or cleared at London, as per Certificate dated _____ for which time and Parcel, this Ticket is only to serve; or else to be sold, the duty of Excize being paid, according to the Order and Declaration of his Highness the Lord Protector, with the advice of his Council, bearing date the 22. day of May, 1655. Dated this _____ day of _____ One thousand, etc.  
To A. B. Merchant. A. B. Collector. C. D. Cheque.  

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 shopkeepers, or where no fraud is intended;  Where any Shopkeepers, 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 hindered 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 Land-carriage 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 carried, 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 expressed in the body thereof, at the discretion of the Collectors, as aforesaid, in manner following;  
The Form of a Ticket by Land carriage.  
Excize-Office, Leith.  
E. F. is permitted to send by land-carriage, by _____ Carrier for _____ being Entered, or being part of a Parcel here Extred by _____ the _____ day of _____ And for which the Duty of Excize was paid at the value of _____ This Ticket to be in force _____ days, and no longer.  
Dated this _____ day of _____ in the year of our Lord, One thousand six huudred and fifty A.B. Collector. C.D. Cheque.  

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 parcel 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 Account of the Merchant Importer, or else to pay Excize respectively, according to their full contents, without any such allowance at all, so as the Account of the Merchant Importer (who is purely a Merchant) is to be charged with. And the Merchant Importer who is a Retailer, or liable 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, unless 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, unless he shall clear and pay Excize down for the whole parcel of Tobacco or Wines he shall have on his hands, or shall then import.  

No out'ts, or Twelve per Cent. allowed as to Excize.  Whensoever any Wines or Oils shall be brought in upon Account of the Merchant (who is purely such) the same are to be entered fully, according to the contents of the Casks, although the same be not full, and so to be posted to his Account: But if the Merchant Importer be one who is presently upon landing of his Goods, to pay down the Excize of the same, than the Casks (which are not full, nor yet wholly empty) are to be gauged, and Excize to be paid for so much Wine or Oils, as the same shall be found to contain, there being neither out'ts, 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, meant oned in the Book of Rates for the Customs, but not specified in the Rates of Excize, is to be levied, 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 months 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 Full,   To pay L. S. D. 6 00 00 5 10 00 5 00 00 3 10 00 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 Merchandise 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 thereof: 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 Wines 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 shall 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 distil, 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 completes the sum of Thirty shillings, the full rate of a good Hogshead of Wine.  

Bills of Store and Portage to be charged to account, or else pay Excize.  All Goods passed by Bill of Store, Portage, or otherwise, as to the freeing them of Customs, are nevertheless to be charged on account 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.   

INSTRUCTIONS To the COLLECTORLS, or SUB-COMMISSIONERS of EXCIZE, as to Goods Outwards for beyond the Seas.  

Goods Outwards to be entered.  EVery Merchant Retailer, Shopkeeper, 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 business of the Customs for, and upon the shipping out of any Goods or Merchandise.  

No more than entered to be shipped on board.  But forasmuch as the Merchant's Accounts 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 repaid, especial care is to be taken, That neither more nor less 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 entered 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 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 jointly 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 Parcel, 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 certify 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 Foreign 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 entered in the Collectors Books.  All Entries of Goods Outwards for beyond the Seas, (either with, or else without, having paid Excize) are to be Entered 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.   

INSTRUCTIONS for the COLLECTORS or Sub-Commissioners of Excize, as to Goods sent to, or from the Coast.  

Coast Goods how to be Entered.  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 entered 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 several and distinct Bills from those he gives for the Customs, unless the Merchant Importer shall bring in such Goods which had before paid, or else not having formerly paid 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 Entered 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 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 Shopkeeper, Retailer, or other shipping out Goods, which have already paid Excize; The Collector after Entry thereof by such Shopkeeper, 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 parcel cleared as to Excize, is to grant or permit a Sufferance for shipping thereof, as followeth.  
The form of a Permit, or Sufferance.  
LEITH Excize.  
IN the Sarah of Brunt-Island, Anthony Lilburn Master, pro Invernesse,  
Michael Craig Retailer,  
Two Hogsheads of French Wines but not to be Exported without further order.  
Dated the _____ day of _____ A. B. Collector. C. D. Cheque.  

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, Cellar, or Warehouse 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 endorse or certify 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 suspicion, to acquaint the Collector therewith, who is to try the verity by Oath.  unto the Collector to be kept by him and the Cheque, until the Ship be fully laden; But if the Goods shall be brought or delivered out of any other place then aforesaid, whereby suspicion may be given of some fraud or collusion, the Searcher or Waiter is to 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 several Sufferances, etc.  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 express 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 several 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 Entered 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 jointly, 
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 arrival 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.  Upon arrival of any Ship from the Coast, the Collector is to call for the Master's Bill of Contents, which is to be kept and filled 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 Entered, 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.  
The form of a Land carriage Ticket.  
LEITH.  
A. B. is permitted upon Bond given, to send to the Burgh of _____ by C. D. Carrier, being consigned unto E. F. of the said Town, or Burgh.  
Dated, the _____ day of _____ 1655. A. B. Collector, C. D. Cheque.  

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 Shopkeeper 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 Entered, Charged, 
Or else charged to account of the Merchant, if to a Merchant.  and passed to his proper account, 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 pass.  but all Goods going by Sea, or Water, are to pass no further by Ticket or Bill of Content, but to the next Port; and if to pass afterwards up into the Country, are to be first Entered with the Sub-Commissioner, or Collector in the said Port where they are landed, and afterwards to pass by Ticket from him and the Cheque there unto the designed place of delivery.  

Coast-Goods uncleared, or cleared, how to be Entered 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 Entered 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 Entered 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 Accounted with, the Collector in every Port is to prepare and keep a fair Book, or Ledger, by way of Debtor, and Creditor, in which he shall give every particular known Merchant within his District or Precinct a particular and distinct Account. On the Debtor or left side of which Book, 
Manner of posting it.  he shall first post all Foreign 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 day, or every other day at furthest, from the Cash or Day-book, Post all Foreign 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 Account of the respective Merchants before Sale, either from beyond the Seas, or from any Port or place of England, or Scotland.   

INSTRUCTIONS to the COLLECTORS or Sub-Commissioners, aswell for their Accounting with Merchants, as otherwise, generally relating to the business of Excize and Customs.  

Merchants to be accounted with, every three months, or oftener.  EVery three Months constantly, or oftener, as shall be thought fit by the Collector, the Importers, according to the 25th. Article of the Act of Parliament of the 14th. August, 1649. are to be called upon and required to give a particular Account 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 Account, such further Proceed are to be had thereupon, as in the said 25th. 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 usual, in which he shall always mention at large his Process, and the Judgement, and his default, and the default of Distress.  
The Form of the Summons to Account.  
Excize Office, LEITH.  
IN pursuance of an Order and Declaration of his Highness the Lord Protector, and his Council; Entitled, An Order and Declaration of his Highness, and Council, for Collecting of the Excize in Scotland, dated the 22th. May, 1655. And by virtue and according to the 25th. Article of an Act of Parliament, passed the 14th. August, 1649. in England, and now in force in Scotland. You are hereby required, to bring and deliver in writing, at the Excize Office in Leith, upon the _____ day of _____ next ensuing the date hereof, a particular Account of all Goods, or Merchandise this day remaining, or which shall remain on your hand, the _____ day of _____ next ensuing the date hereof, in order to the stating and clearing of your Account of Importations, from the _____ day of _____ to the _____ day of _____ next ensuing the date hereof; And you are to take notice, that if you shall refuse to give in such Account, or neglect to do the same, for eight and twenty days after this Warning, you will be presently liable to pay the whole Excize for all Goods that shall be found to stand charged in the Excize Books on your Account, by your Entries at the Custom-house, which have not otherwise been cleared by Sales, and deliveries, for which Tickets have been given out of this Office, and will be accordingly adjudged and warned to pay the same in, within fourteen days after, or in default thereof on your part, Warrant, of Distress, will be issued against you for double the value of all such Goods as upon your Account of Entries shall be found remaining on your hands; or in default thereof, be further proceeded against, as in and by the said Article is provided.  
Dated the _____ day of _____ 1655. A. B. Sub-Commissioner.  
To Master E. F. Merchant.  
The Form of the Summons to pay Excize after neglect of bringing in Account.  
Excize Office, LEITH.  
WHereas in pursuance of an Order and Declaration of his Highness the Lord Protector, and his Council; Entitled, An Order and Declaration of his Highness, and Council, for Collecting the Excize in Scotland, dated the 22th. of May, 1655. And by virtue, and according to the 25th. Article of an Act of Parliament passed the 14th. of August, 1649. in England, and now in force in Scotland: You were Summoned to bring and deliver in writing unto this Office, a particular Account of all such Goods and Merchandizes which were remaining on your hands the _____ day of _____ which you have refused, or neglected to do. And whereas upon adjusting therefore of your Accounts to that day, you stand charged in this Office by your Entries at the Custom-house, which have not been cleared by Sales, or delivery, for which Ticket have been given out of this Office, with the Excize of which Goods, amounts to the sum of _____ You are therefore, hereby required to bring in, and pay the said sum within fourteen days, or otherwise, there will be process issued out against you, as by the said Act of Parliament is appointed, and directed.  
Dated this _____ day of _____ 165 A. B. Sub-Commissioner.  
The Form of the Warrant of Distress upon failure of payment.  
Whereas E. F. in pursuance of an Order and Declaration of his Highness the Lord Protector, and his Council, Entitled, An Order and Declaration of his Highness, and Council, for Collecting the Excize in Scotland; dated the 22th. day of May, 1655. and by virtue, and according to the 25th. Article of an Act of Parliament, passed the 14th. of August, 1649. in England, and now in force in Scotland; was upon the _____ day of _____ summoned to bring and deliver in writing unto this Office, a particular Account of all such Goods and Merchandizes which were remaining on his hands the _____ day of _____ And forasmuch as upon his refusal, or neglect in doing thereof, the said E. F. having his Account adjusted, was found to stand charged in this Office by his Entries at the Custom-house, (which have not been cleared by Sales, or deliveries, for which Tickets have been given out of this Office) with _____ was upon the day of _____ required, and enjoined within fourteen days following, to pay and satisfy the Excize of the said Goods, which doth amount to _____ And the said E F. having nevertheless failed in doing thereof; These are therefore to Authorise you, and every of you, to repair unto the dwelling house of the said E. F. and therein, or in any other place belonging to the said E. F. to seize, distrain, and carry away so much of his Goods, and Chattels, as may sufficiently satisfy the sum of _____ being double the value of the Goods aforesaid, which he hath forfeited, according to the 25th. Article of the Act of Parliament before mentioned, for his neglect and refusal, as aforesaid. And all Officers, aswell Military as Civil, are hereby respectively prayed and required to be aiding and assisting unto you in the due execution hereof, according as is directed and appointed in that behalf. Dated the etc.  
A. B. Sub-Commissioner.  
And if Return be made, that no Distress can be found or had, the Collector is then to proceed to certify the Commissioners, or otherways to do, as is directed before.  

All moneys to be received openly.  ALL moneys paid or received for Excize or Customs, shall be paid and received, not privately, 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 entered to account 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 Account 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 publicly transacted and performed in the Public 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 special direction of the Commissioners, or the Surveyor General in that behalf.  

Entries of Excize how to be filled and kept.  All Entries relating to the Excize and Customs, shall be filled together in the Order of their Dates and Passing, to be kept, duly numbered & bundled in bundles; containing four months Entries, or Bills together, to begin from the first of October, 1655. inclusiuè, 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; 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 entered into, and taken, shall every three Months in like manner, or oftener, 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.   

INSTRUCTIONS For the Chief Searcher in the Port of Leith, etc.  

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 Merchandise, forthwith to acquaint the Collector of Leith (or other Head-Port where you shall be, and under which such Vessel shall lie, 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 until 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 Merchandise be unladen out of, or laden on Board any Ship, or other Vessel 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 endorse their Warrants.  to direct the several Waiters employed 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 Ship, unto which he shall be appointed to attend, with the name of the Ship and Master, and the date of every man's Cocquet, Warrant or Certificate, as they in order of the days of every Month shall fall out, the particular Quantities, Lengths, Weights, Measures, Numbers and Marks of all and every the Goods, Wares or Merchandise, which every or any such Waiter shall be appointed to see unladen or laden, from, or on board any Ship or Vessel 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 endorse the several particulars upon the back of the respective Warrants, which they shall receive for landing or lading of Goods, and return them so entered unto yourself, 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 Merchandise, 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 Waiter appointed to attend such Ship, before such Master be permitted to discharge, or lad, or take in any Goods, Wares and Merchandise whatsoever.  

Take the Master's Report  V 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 Vessel, with the Names of the several Merchants, and the Mark, Number, Package, and Outward form of the Goods and Merchandise; which Bill of Contents is to be verified by the Oath of such Master or Purser, 
And Examinations.  in presence of yourself 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 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 practised with every Master of a Ship outwards, before he be suffered to departed out of Harbour, or receive his Cocquets, Transires, Bills of Content, or other Tickets or Warrants, 
And enter them.  either as to Customs or Excize: And all Reports and Examinations taken as aforesaid, are to be entered in the Skippers Books Inwards or Outwards, unto which they shall relate respectively.  
VI You are to be careful 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 Warrants returned by the Waiter or Waiters 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 Entered, 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 Entered Inwards; or whether there have not any other or more Goods been shipped on board any Ship Outwards, than such only for which Warrant or Sufferance hath been granted. And in case you find any Goods concealed, hid or shipped out, as aforesaid, or being prohibited, or uncustomed Goods, you are to seize and bring the same away unto the Public Warehouse of the Custom-houses, or some other convenient place adjoining, 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 Waiters Bills, 
File the Master's Reports and Waiters Bills after examination of them.  and the respective Bills of Contents formerly given in, as aforesaid, by any Skipper or Purser, and numbering the Waiters Bills in Order of their Dates, to express the Number of the said Bills in words at length, at the bottom of the Masters or Pursers' Bill of Content, and afterwards 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 careful, 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 Merchandise prohibited to be brought in, or carried out and delivered, or intended to be carried 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 Highness and Council, 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 there, until such Ship be cleared and discharged.  
X. You are to take care, 
See to the Waiters attendance,  that the several Waiters appointed to attend any Ships, or otherways, at Leith or Edinburgh, do constantly and duly 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 shore and Ports.  which shall not be duly entered, or else delivered by the Merchant, to any the buyers thereof, without any Ticket or Warrant, as to the Excize.  
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 find store of shipping in Harbour, to appoint one or more of the Waiters, by turns each night, to watch along the shore of the Haven, and to seize any Goods landed at unlawful 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 several Acts, Ordinances, Orders and Declarations, 
And observe these and all other Instructions given him.  as well of his Highness and Council, as of Parliament, touching Excize and Customs. And in all things, honestly and faithfully to demean yourself according to your Commission, These and all other Instructions which you shall receive from the Commissioners, or their Surveyor-Generall from time to time.   

INSTRUCTIONS For the WAITERS.  
I. YOu shall give your faithful 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 Merchandise, or with any Goods from, or to any Foreign 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 until 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 Merchandise 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.  
iv You are upon the unlading of any Goods, 
Nor more Goods than shall be entered.  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 entered (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 until the Merchant do make a Post-Entry of the same: But if the Goods exceed the quantity aforesaid, or landed at unlawful 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 Merchandise, you are to examine and see that all Goods shipped off do agree in quantity, 
Nor more, or less 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 less be laden on board than is therein mentioned and expressed; and if more, you are to make seizure of the same; but if less, 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.  
VII. Whenever any Shopkeeper, 
To see all goods shipped out by Shopkeepers to be brought immediately from their shops etc. 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 Merchandise 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 several particulars , 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 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 out'ts upon the Importation of any Wines, 
What out'ts shall be noted.  unless the same be shown 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 daytime 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 unaccustomed Goods, and the same to seize, and bring, or cause to be brought into the Public Warehouse of the Custom-house, there to remain until due proceed at Law may be had thereupon.  
XII. Where any Goods, 
To seize all Goods delivered without Ticket.  Wares or Merchandise 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 than 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 Merchandise 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 Public Warehouse of the Custom-house, 
Except bought from a Retailer.  unless 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 Goods bought by a Shopkeeper or Retailer, from another Shopkeeper 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 ways landed, shipped or disposed of contrary to the Laws of Customs or Excize.  stay and secure all Goods, Wares, and Merchandise 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 Highness 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 aught 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 Account of all your actions and proceed therein.   

DIRECTIONS TOUCHING SEIZURES or DEMISES, as to CUSTOMS and EXCIZE conjunctly.  
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 Merchandise, 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 certify the same to the Register of Seizures in the Port of Leith, for the time being, that they may be by him duly entered, and recorded, and brought to trial, 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 withal to certify 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 virtue 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 registered, and afterwards returned unto the Exchequer, in order to further prosecution.  

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

The Seizour to certify and endorse bis composition.  After such Officer hath made his Composition, he is forthwith to certify 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 registered and entered in the Exchequer, and then to be kept by him, until some seasonable opportunity be offered, whereby the Officer may take his Oath in a legal 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 State's 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, until the State's 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 proceed 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 State's movetie within Twenty days.  When any Goods seized, are, or shall be condemned in the Exchequer, the Officer (to whom the benefit thereof doth accrue) is within Twenty days after such Condemnation enrolled in the Exchequer, and certified unto him by the said Register, to pay unto the Collector, the moiety due unto the State, according as they are apprized, and forthwith certify 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 virtue of any Writ of delivery, until 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, until they be condemned, or otherwise legally discharged.  

The Collectors to take care Goods seized, be truly valued.  The Collectors of the several Ports are to take special care, that upon all Apprizements made of Goods seized, the same be truly valued, and that they receive Custom and Excize, in all cases of Composition of any Goods; And, upon forfeiture of any Goods, if they shall see and judge it most for the Commonwealths advantage, then, and in such case they may take the moiety of such Goods in kind, and forthwith acquaint the Commissioners therewith, to the end they may receive direction therein, for the Sale thereof. 
And receive the State's 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 Merchandise by them seized in the several 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 Commonwealth's moiety, in kind, or not.   

INSTRUCTIONS To the COLLECTORS of Customs and Excize conjunctly, touching their Moneys and Accounts.  
BY the foregoing Instructions, the Work and Method of the Accounts 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 clearness 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 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 Account for Excize only, to be kept with all Merchants and Importers, 
The Ledger.  making their Account Debtor 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 Entering 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, or else were lying before the removal or carrying thence of the same.  
VI Two fair Books, first of which is, for the Entering (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 Merchandise; 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 entering 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 Accounts following; Viz.  
1. Of all Moneys which have been received for Customs and Excize in his respective Port, and the Members thereof, the Month 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 Account of their respective Lading, with the Names of the said Ships or Vessels, their Masters, together with the Place from whence they come, or whither bound or freighted.  

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

All Money to be entered to Account of the same day upon which they shall be received.  All Moneys received for Customs or Excize, or both, are to be entered 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 entered or accounted 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 21th Article of the Act of Parliament of the 14th of August, 1649. Provided always, 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 account every four months.  At the end and expiration of every four Months, to be reckoned and begin from the first of October, 1655, inclusive, every Collector or Sub-Commissioner is to close and shut up his Account (and so for every four Months following) upon the last day of the said four Months precisely, and what ever Money shall be received after that day is to be brought to account in its proper place, and on the same day on which it was received; and within ten days at furthest after the term and expiration of every four Months, as aforesaid, he is to send and deliver to the Commissioners a true, perfect and particular Account Of all 

Subsidy and Custom  
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 Months, in the same manner and form with that given before monthly; And at the end of all an Account currant, therein making himself Debtor for the Moneys received, and Creditor by all such 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 Month's Books of Account, 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 Months) an Account distinct and apart by itself, 
An account 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 Account 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 Accounts, 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 monthly, and to clear and pay every four Month's Account at the time of delivering in of their Accounts.  Neither will it be sufficient described before, should within ten days at the furthest, after the end and expiration of every four Months, be delivered unto the Commissioners at Leith; but it is likewise expected that the Collectors, embracing 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 Months, upon their respective Accounts, either in a readiness to be paid (or else actually paid) in, at, or before the giving in of their Accounts respectively for the full balancing and clearing of the same, as he or they esteem the Repute of being accountd diligent and faithful, and thereby avoid all such inconveniences, as well or may otherwise happen and fall upon the Contraveners hereunto.   

A COLLECTION Of the several Fines, Penalties and Forfeitures set and imposed, in relation to Customs and Excize respectively, by the several and respective Laws of SCOTLAND and ENGLAND, now also in force in SCOTLAND, by the Union of both NATIONS.  

By the Laws of SCOTLAND.  

The pains of having out Gold, Silver, Balzeon.  IT is statute and ordained, That na man have out of the Realm, Gold, Silver, nor Bulzeon, under the pain of escheateing thereof, the ane half thereof to the tanitour and taker. J. 2. Par. 8. C. 34.  

Of houseing Wool, Hid, Skyns.  It is statute and ordained, for causeing of the Customs to come in hail, and to eschew the defraudeing, that na man house Wool, Hide nor Skynes in Leith, nor other places, out-with free Burrowes, under the pain of Escheit. J. 4. Par. 6. C. 88  

Of carrying out Talloun.  It is statute and ordained, that na person nor persons take upon hand in time to come, to carry  Talloun forth of the Realm, under the pain of tinsel of all their goods movable, cumand in contrair hereof. All Customers to search and seek all Schippes, and quhair any Talloun beiss shipped, or brought to the Ships to be carried forth, to escheit the samin. V J. Par. 5. C. 125.  

Huddrouns, Kid-skins.  All Liege's quhatsumever, are inhibited and discharged of all transporting and carryeing forth of Huddrounes and Kidskinnes, under pain of confiscation of the same. J. VI Par. 12. C. 155.  
Na person or persons is to take upon hand to transport or in-bring any forbidden or uncustomed Goods, 
Of transporting or inbringing forbidden or uncustomed guds.  under pain of tynsell of their Movable goods, that shall happen to come in the contrair thereof; That is to say, the said's forbidden and uncustomed goods that shall happen to be taken and apprehended, to be escheit, and the remanent of the movable goods and gear pertaining to the Contraveniers, to be escheit for their contempt. J. VI Par. 16. C. 15.  

Of receiving forbidden or uther guds than shall be contained in the Cocquet.  All Merchants and Skyppers at the receiving of their Cocquets in all Ports, shall give their solemn eathes, that they have na forbidden guds, nor na uther lawful guds or Merchandise, except that whilk is contained in their Cocquet and Entrees, and that they shall take na uther guds in, all that Voyage, under the pains of havand the ship arreist, and all the guds contained therein. J. VI Par. 15. C. 257.  
In the 15. Par. of James the VI C. 251. full Power and Commission was given to his Highness' Council, to maike Ordinances necessaire for the ease of Merchants, and surety of his Highness' Customs; And by Act of the Council apud Edinb. the 25. Oct. 1611. It was statute and ordained;  

Of packing guds in packs and trees of gads of contrair nature, or concealeing the same ungiven up in entry.  That na Merchants are to take upon hand at any time to pack, or enclose within Packs of Skins, or other Packs transported forth of this Realm, or within Packs of Lint or Hemp, Trees of Carts, Cards, or Keames, or other Packs or Trees, any uther Gear or Merchandise of contrair nature, and conceal the same ungiven up in Entry, in defraud of his Highness' dew Customs, under pain of escheating of the hail Pack swa found, wherein the same Gear shall be swa found to be fraudfully packed.  
Na Masters, Merchants, Awners; nor Skippers of Schips, Crears or other Vessels, shall take upon hand to laiden or loss their Schips in hail or in part, at any unfree Port, or in any open Raids within the same, under the pain of escheating of the hail Merchandise and gudes swa shipped or lossed; and of the Schips, Crears and Vessels wherein the 'samine shall be shipped, and out of the whilk the 'samine shall be lossed.  

Of the Master refusand to make each. That be hes na forbidden guds, nor na uther gear than whilk is contained in his Entry, etc.  The Master, before his going forth, is to make Entry of the Gudes and Merchandise in his Schip, and subscryve the samen with his hand, and make each, and with all, solemnedly make faith and sweere, that he hes na forbidden gudes nor gear, nor na uther lawful Merchandise nor gudes within his said Schippe, by and attour that whilk is contained in the said Entryes, subscryved with his hand, nor that he knows of nane to be brought within the said Schipp, nor shall not receive thereafter any gudes or gear to be laidned within his said Schipp; Whilk each, give it be refused to be made, It shall be lesome to the Customer, to arreist the said Schipp, and all the gudes and gear being therein.  

All persons receivand guds or gear to be transported, after upgiveing their Entries.  Na Masters, Awners nor Skippers of any Schipp passing out, are to take upon hand to receive within their said's Schips and Vessels, any Merchandise, gudes or gear to be transported out of the same, after that they have made and given up their Entries to his Highness' Customers, under pain of escheating the gudes and gear sa shipped, and of the Schips, Crears and Vessels wherein the 'samine shall be shipped.  

Of lossing any guds till entry,  Na Master, Awners nor Skippers of Schips arrivering within this Realm, take upon hand at any time hereafter, to loss any Wines, Merchandise, gudes and gear, under whatsomever colour or pretence, at any Port or Part, or convoy any of the same away in defraud of the Customs, until sic time as entry of their Schips be made; 
Or landing guds ungiven up.  and that they leave no part of the said's Wines, Merchandise, gudes and gear ungiven up in the said Entry, nor conceal no part thereof from the Customer, under the pain of escheateing of the hail Wynes, Merchandise, gudes and gear swa to be lossed out of the said's Schips, and of the Schips, Crears and Vessels out of the whilk the 'samine shall be lossed; As also under pain of escheateing of the hail Merchandise, gudes and gear left out, ungiven up in the said Entry.  

Of the Skipper refusand to make each of his Entry, etc.  The Entry to be given be the Skipper or Master, subscriued with his hand, wha shall be obleist solemnedly to make Faith, that the same is a just and true Entry of the hail Merchandise and gudes shipped within his Schip at that Voyage, and that he has lossed na part thereof, nor convoyed nane of the same away, before the giving up of the said Entry; Whilk each, give it be refused to be made, as said is, it shall be lesome to the said's Customers, to arreist the said Schip and hail gudes and Merchandise therein.  
Apud Edinb. Oct. 25. 1611.   

By the Laws of ENGLAND.  

The penalties of shipping out Gold, Silver, Money, Bullion  NO Person is to carry out any Gold or Silver in Money, Bullion, Plate, or Vessel, upon forfeiture of the sum carried or sent out. 4. R. 2.2.  
Any Searcher finding Gold or Silver in Coin, or in Mass, in the keeping of any that is passing, or upon his passage in any Ship or Vessel, to go out of any Port, Haven, or Creek without Licence, all that Gold or Silver shall be forfeit, his reasonable expenses excepted, which he shall discover presently, being charged and warned so to do by the Searcher, or else all the money concealed shall be forfeited. 2. H. 4.5. The Discoverer and Informer to have the one fourth part of the forfeiture. 2 H. 6.6.  
None shall carry or convey any Bullion, Plate, or Coin of Gold and Silver into Ireland, above the sum of Six shillings eight pence, nor convey any such Bullion, Plate, or Coin into any Ship, Boat, or other Vessels, upon pain to forfeit the same, and to have Imprisonment, and make Fine and Ransom at pleasure. 19 H. 7.5.  

Brass, Copper, Latton, Bell-mettall, Pan-mettall, Gun-mettall Shraffe.  Every Person and Persons carrying or conveying, or shipping, to the intent to carry or convey any Brass, Copper, Latton, Bell-metall, Pan-mettall, Gun-mettall, or Shruffe-mettall, whether it be clear or mixed, (Tin, and Led only excepted) into any part beyond the Seas, forfeits double the value thereof, and Forty pounds for every Thousand weight of the same. 33. H. 8.7. 3. Ed. 6.37.  

Or carrying the same to any part of the Coast without Bond  Every person shipping or carrying any of the said Metals, to carry and discharge the same in any Port of England, or Scotland, unless such person, or persons before the shipping thereof, do declare and manifest to the Customer of the Port where the same shall be shipped, the true weight thereof, and also make a sufficient Obligation in Law, in which he will be bound in such sum as shall amount unto the double value, and Forty pound for every Thousand weight so declared or manifested, with Condition that the same should be discharged at some Port accordingly, and in no other place, doth forfeit as aforesaid. 3. Ed. 6.37.  

Of the Customer taking Bonds without date, or making false Certificates.  Every Customer by covin or other undue means, who after shipping of any the said Metals contrary hereunto, shall permit any person to make Obligation without Dates, or making false Certificates for discharge of their Mettle, loses his Office, and the value of the Mettle so shipped. 33. H. 8.7. 2. Ed. 6.37.  

Of the Master, Owner, Purser, etc. permitting or not disclosing the shipping such Metals.  Any Master, Owner, Purser, or Boatswain of any Ship, willingly permitting or suffering any such Metals contrary hereunto, or else perceiving any such Mettle to be shipped who shall not disclose the same within three days after knowledge had, to the Customer of the Port, forfeits double the value of the same Mettle. 2 Ed. 6.37.  

Of the Customer suffering them to pass without seizing.  Every Customer suffering any the Metals aforesaid to be shipped contrary hereunto, or else knowing thereof, and forbearing nevertheless to seize the same, loses his Office, and double the value of the said Metals. 2. Ed. 6.37.  
If any manner of person shall carry and transport by any Ship, 
Of shipping out Wheat, Rye, Barley, Malt, Corn, Grain Butter, Cheese, Wood, without Licence.  or other Vessel, into any parts beyond the Seas, any Wheat, Rye, Barley, or other Corn, or Grain growing in this Commonwealth, or any Malt made within the same Butter, Cheese, or Wood, without Licence for doing thereof; The Owner, or Owners of the said Ships and Vessels forfeit the same, with their apparel thereunto belonging; The owners of the said Corn, Butter, Cheese, and Wood, double the value of the same; And the Master and Mariners of every the said Ships, for every such offence, forfeit all their Goods, and are to be Imprisoned for one year without Bail or Mainprize. 1. and 2. P. & M. 5.  

Of any carrying Corn, etc. to any Ship at Sea, or within Haven.  If any person or persons shall carry and convey by Boat, Crayer, or other Vessel, any Corn or Grain, Butter, Cheese, or Wood, to any Ship or Vessel on Sea, or within any Haven, Creek or other place, to be transported into any Foreign parts; The owners of the Corn, Ships, Vessels, Boatman and Mariners respectively forfeit as aforesaid. 1. & 2. P. & M. 5.  

Of such as shall ship more than they have Licence for.  Any person having Licence to transport Corn, Victual, or Wood, shall neither himself, nor any other unto whom he may assign such his Licence, carry out more than is contained in the said Licence upon pain of forfeiting triple the value of what shall be transported without Licence, and being Imprisoned in the Common Goal for one whole year, without Bail or Mainprize. 1. & 2. P. & M. 5.  

Or more than at one place.  Any person having Licence to transport Corn; Victual, and Wood, shall not ship or lad the same, or any part thereof at sundry, but at one certain place only, upon forfeiture of the said Corn, Victual, and Wood, and all his Goods and Chattels. 1. & 2. P. & M. 5. Notwithstanding all which Corn may be transported to any parts not in enmity, 
When, nevertheless, Corn may be transported.  when the Common price of Corn exceeds not at the place of shipping, as followeth, viz.  
 L. S. D. Wheat. 1. 12. 00 Rye. 1. 00 00 The Quarter. 3. Car. 4. Pease and Beans. 00 16. 00 The Quarter. 3. Car. 4. Barley Malt. 00 16. 00 The Quarter. 3. Car. 4.  

And Victual for provision, for Ireland.  And any person may carry out Victual for the necessary victualling and provision of his and their Ships. 1. & 2. P. M. 5. for Ireland, by Ord. of Parl. 18. Aug. 1652.  

Of shipping Yarn.  Every person or persons shipping, carrying, or conveying into any parts beyond the Seas, any Yarn, called Wolstead Yarn, not made nor wrought in Cloth, and spun in the Realm, forfeits Forty shillings for every pound thereof which shall be so shipped, carried, or conveyed. 33. H 8.16. Ed. 6.6.  

Woollen Yarn. Cloth not fully wrought.  Any person Denizen, or Stranger transporting woollen Yarn or Cloth, not fulled nor fully wrought, or not barbed, rowed, and shorn, into any parts beyond the Seas, forfeits the value of the said Yarn or Cloth. 7 Ed. 4.3.3. H. 7.11.  
White woollen , sold for Four pounds and under, and coloured Cloth sold for Three pounds and under excepted. 27. H. 8.13.33. H. 8.19.  
Suffolk, and Kentish , not to be transported unwrought, though with Licence, upon forfeiture of Forty shillings for every Cloth. 8. El. 6.  
Every person, or persons shipping, lading, carrying, or conveying any white Ashes beyond the Seas, 
White Ashes.  forfeits Six shillings eight pence for every Bushel of Ashes so shipped, laded, carried, or conveyed. 3. Ed. 6.36.  
No manner of person shall transport any Horse, Gelding, or Mare without Licence, 
Horse, Gelding, Mare, unless not exceeding Ten shillings price.  upon pain of forfeiture not only of every such Horse, Gelding, or Mare, but also Forty pounds for every of the same which shall be so transported. 11 H. 7.13. Nevertheless, any one may carry and send beyond Sea any Mares, whereof the price of any one Mare so to be carried, doth not exceed Ten shillings, in such and like manner as Mares, of the price of Six shillings eight pence were permitted by the said Act of Parliament. 11 H. 7.13. Whereby it is required, that such Mares be of the age of three years at least, and that the Seizure at time of seizure give the Proprietor the price of Ten shillings. 
Or shall be sent for Ireland, or any the English Plantations of America.  1. Ed. 6.5. The same may also nevertheless be sent for Ireland, by order of Parliament, the 18. August, 1652. and for any the English Plantations in America, with Licence of his Highness, or Council.  
Any manner of persons bringing, delivering, sending, receiving, taking, or procuring to be brought, delivered, sent, or received into any Ship, 
Of shipping Rams, Sheep, or Lambs, alive.  or Bottom, any Rams, Sheep, or Lambs, or any manner of other kind of Sheep being alive, to be carried into Foreign parts (except such as shall be sent to Ireland) doth for the first offence, together with his Aiders, Abettors, Procurors, not only forfeit and lose all his Goods, but is to be Imprisoned for the space of one year, without Bail or Mainprize, and at the expiration thereof, to have his left hand cut off and nailed up in the open Market. 8. El. 3.  

Leather, Tallow, Raw-hides.  Any person or persons shipping, lading, or carrying in any Vessel, or Ship, any Leather, Tallow, or Raw-hides, with intent to transport the same beyond the Seas; the owners of the same forfeits such Leather, Tallow, or Hides, and triple their value; the owner of the Ships in which they are transported, forfeits their Ships, with their whole apparel; 
Any Owner, Master, or Mariner, discovering their transputing within three Months to be freed of any penalty.  And the Masters, and Mariners knowing thereof, do forfeit all their Goods and Chattels, and are to suffer a years Imprisonment, without Bail or Mainprize: But if any Owner or Master of such Ship, shall within three Month's next after his knowledge thereof, or after his return from beyond the Seas, make discovery of such Leather, Tallow, and Hides transported, with their quantity, and quality, and by whom, where, and in what Ship, or Vessel, 
The same may be sent to Ireland.  and justify and prove the same; then such Owner, Master, or Mariner to be free from incurring any penalty. 18. El. 9 The same nevertheless may be sent and transported for Ireland, 
Of a Merchant entering Goods of Strangers in the name of Natives.  by Order of Parliament, of 18. August, 1652.  
Every Merchant, or other Person, that shall Enter the Goods of a Stranger, in the name of an English, or Scots man, forfeits, and loses the Goods so Entered, and all his Goods personal. 
Of the shipping Wool, woollen Yarn, woollen Flox, wool Fells, Fuller's Earth, Day, Tobacco-pipe Day, or Fuller's Earth.  2. Ed. 6.22.  
Any person or persons, lading, or shipping in any Ship, Barge, Boat, Vessel, or otherwise, any Wool, of the growth of this Commonwealth, any woollen Yarn, woollen Flox, wool Fells, Fuller's Earth, Day, Tobacco-pipe Day, or any other Earth, or Clay, which may be used in the Art of Fulling, with intent to transport the same beyond the Seas, or to carry the same to any Ship, or other Vessel whatsoever, to be transported, forfeits all such Wools, woollen Yarn, woollen Flox, wool-Fells, Earth, or Clay, 
Of the Owners shipping or knowing thereof.  and Three shillings for every pound of the same. Ordinance 19 Jan. 1647.  
The owner, or owners of the Faith or Clay, forfeits also Three shillings for every pound; the owner of the Ships or Vessels, knowing of such offence, forfeit all their Interest in the said Ships, or Vessels, with all their apparel, or furniture, to them or any of them, belonging. Ibid.  

Of the Master and Mariners knowing thereof.  The Master and Mariners knowing of such offence, forfeits all their Goods and Chattels, and are to be Imprisoned for one whole year, without Bail, or Mainprize. Ibid  

Of the said Commodities laid in any place to transport.  Any Wool, woollen Yarn, woollen Flox, wool Fells, or any of the said Earth, or Clay, laid in any place whatsoever, with intention to transport, or that the same should be transported beyond Sea, or with intention to transport, or convey, or that the same should be transported, or conveyed by Sea to any other Port of this Commonwealth, without entering sufficient Obligation with the Customer of the Port, for the true delivery thereof at some other place of this Commonwealth: Then, and in such case, such Wools, woollen Yarn, woollen Flox, wool Fells, Earth, Day, and Three shillings for every pound weight, 
Of Goods pro hibited transportation, shipped for the Coast, without Bond.  are forfeited by the owners of the same. Ibid.  
The like penalty is upon all Goods prohibited transportation, which shall be shipped, without Bond given, as aforesaid. Ordinance of Parl. 16. Decemb. 1647.  
Any owner of the Land where such Clay or Earth is digged, or gotten, 
Of the owner of the Land, knowing of the shipping the Clay.  being privy unto, or knowing of such transportation, by any person, or persons, and not discovering the same unto some Justice of the Peace, within three Months after, forfeits for every such offence, Five hundred pounds sterling. Ordinance of Parl. 19 January, 1647.  

Of the Justices not certifying the same into the Exchequer.  Every Justice, to whom such discovery shall be made, failing to certify the same to the Exchequer within three Months following, forfeits for every offence, An hundred pounds sterling. Ibid.  

Of Goods brought from Asia, Africa, or America, in Strangers Bottoms.  All Goods, of the production, growth, or Manufacture of Asia, Africa, or America, Imported in any Ships not belonging to the People of this Commonwealth, or Plantations thereof, or whereof the Master, or Mariners, are not for the most part of them of the People of this Commonwealth, are forfeited, together with the Ship, (with all her Tackle, Guns, and Apparel) in which the said Goods or Commodities shall be brought in, or Imported. 
Of Goods brought from any other than the place of their growth, Manufacture, or usual place of shipping.  Act of Parl. 9 October. 1651.  
No Goods are to be brought in any Vessels of this Com-wealth from any other place, than the place of their growth, production, or Manifacture, or from those Ports where the said Goods or Commodities can only be, or are, or usually have been first shipped for transportation, and from no other like places▪ under like forfeiture. Ibid.  

Of Codfish, Ling, Herring, Pilchard, salted Fish and Oil made and cured by Scots, etc. and Imported in 〈◊〉 Strangers Bottoms.  No Codfish, Ling, Herring, Pilchard, or any other kind of salted Fish, usually fished for, and caught by the People of this Nation, nor any Oil made of any kind of Fish whatsoever, nor any whole Fins, or Whalebones, shall be Imported into this Commonwealth, but only such as shall be caught in Vessels belonging to, and the Fish cured, and Oil, made by the People of this Commonwealth, under like forfeiture. Ibid.  

Of Codfish, etc. shipped out in strauge Bottoms.  No sort of odd, Ling, Herring, Pilchard, or any kind of salted Fish, caught and cured by the People of this Nation, shall be exported in any other Vessels, but such as belong to the People of this Commonwealth, and whereof the Master and Mariners are for the most part of them, of the People of this Commonwealth, 
Goods nevertheless of the straits or Levant, may be brought from the usual Places of lading: also East-India Goods. And likeways any goods of the Spanish and Portugaz Dominions, from any part of Spain or Portugal.  under the same Penalty and loss aforesaid, Ibid. Notwithstanding which, any the Commodities of the straits or Levant Sea, may be imported from the usual Ports or Places of lading in the straits or Levant Seas, although the Commodities be not of the growth of the said Places. East- India Commodities also may be brought from the usual places of lading, to the Southward or Eastward of Cabo, Bona Esperanza, though places not of their growth. And likewaves, the People of this Commonwealth, may, in Vessels to them belonging, whereof the Master and Mariners are of the People of this Commonwealth, lad or bring in from any Ports of Spain and Portugal, all sorts of Goods and Commodities, that have come from, or any way belonged to the Plantations or Dominions of any of them respectively; as also from Ostend, 
And all sort of silk Wares bought with the product of English Commodities from Ostend, Newport, Rotterdam, etc.  Newport, Rotterdam, Middleburgh, Amsterdam Silk or Silk Wares brought thither by Land from Italy: Provided the same be the proceed of English Commodities, without incurring any penalty or forfeiture, for, or by reason of the same. Ibid.  
All Fish, Victual, Wares, or things of what kind or nature soever, laden or carried in any Bottom or Vessel, whereof any Stranger, or Stranger born (unless such as be Denizens, or naturalised) shall be Owners, Part-Owners, or Masters) from one Port or Creek, 
Of Goods carried to, and from the Coast in strange Bottoms.  to other Port or Creek of this Commonwealth, are forfeited, together with the Ship carrying the same. Ibid. Et 5. El. 5.  

All Goods to be shipped and landed in the day light, And at some Key or Wharf where there is a Customer resident.  No person shall lad, or cause to be laden into any Ship or Vessel, any Goods, etc. to be transported, or discharge, or cause to be discharged out of any Vessel, any Wares brought from beyond the Seas, but only in the day light, viz. from the first of March, to the last of September, betwixt Sunrising and Sunsetting; and thence to the first of March following, between seven in the morning, and four in the afternoon, and upon some open Key or Wharf, to be appointed where a Customer or Searcher is usually resident, upon pain of forfeiture of all such Goods, or double the value, 1. El. 11.  

The Master and Mariners to lad and discharge at no other than the times and places aforesaid.  No manner of person shall receive or take into any Ship or Vessel, any Goods or Merchandise to be transported beyond the Seas, nor shall discharge or lay on Land, out of any Ship or Vessel, any Goods or Merchandise in any other place, or at any other hours, then is before limited, upon pain that the Owners, Master, or other Person taking charge, or guiding of any such Ship or Vessel for that Voyage, shall lose and forfeit for every such offence. 100 l. 1. El. 11.  
No Master, Shipper, Purser, or other person taking charge of a Voyage, 
No Master or Skipper to lad before entry of his Ship.  shall receive or take into any Ship or other Vessel, any Goods or Merchandise, etc. to be transported beyond the Seas, before he shall have signified to the Customer of the Port where he ladeth, that he intends to lad, and for what place; nor after lading, shall departed out of the Port where he shall so lad, without signifying his lading, what Merchants, and other Persons have lading with him, 
Nor depart after lading, before be signifies his lading, and answer upon oath.  or in his Bottom; and further truly to answer upon Oath to such Questions as shall be demanded of him by the Collector, or other Officer, upon pain to forfeit for every default, not truly advertising, or answering, 100 l. 4. El. 11. 1. El. 1.11.  

No person to land goods  No Owner, Master, Purser, or other person taking charge of any Ship, Crayer, Vessel or Bottom, wherein any Goods or Wares, etc. shall be laden and brought from beyond the Seas, shall discharge into any Lighter or Bottom, and lay on Land, or procure, cause, or willingly suffer to be discharged into any Lighter or Bottom, and to be laid on Land any Goods, Wares or Merchandise whatsoever, before such Owner, Master, or other Person taking charge of the Ship, Bottom, Vessel, or Merchants Goods for that Voyage, shall have signified and declared to the Customer or other Officer of the Port, Haven or Creek where he arriveth, 
Before the Master hath made his Report, and answered upon oath.  the Names of every the Merchant or Laders, and shall have truly answered to such Questions and Interrogatories touching such Goods and Merchandise, as shall be then laden in any such Ship as shall be to him administered by such Customer or other Officer, openly in the Custom house, upon his or their Oath, if need so require, upon pain that every such Master or other person, shall forfeit and lose for every such default, 
All goods to be entered in the names of the Owners.  not truly advertising nor answering, as is aforesaid, 100 l. 1. El. 11.  
No person shall take upon him to enter, or cause to be entered any Goods or Merchandise coming from, or going into any the parts beyond the Seas, in the name or names of any other persons, than the very Owner or Owners of the same Goods, being not sold, bargained or contracted for, to, or with any person or persons before such Entry, or before the arrival of such Goods in the parts beyond the Seas, upon forfeiture of the value of the Goods so entered, 
No Wharsinger, Granekeeper, etc. to contal any offence.  1. El. 11.  
Every Wharsinger, Crane keeper, Searcher, Lighterman, or other Officer belonging to the Customs, who shall consent or know of any Offence, contrary to the Act aforesaid, and do not within one Month after his knowledge thereof, disclose the same to the chief Customer, or other Officer of the Port within whose Office or Charge any such Offence shall be committed, shall for every such concealment, forfeit and lose 100 l. 1. El. 11.  

Goods uncustomed.  All Merchants, aswell Denizens, as others, shipping or putting any Goods or Merchandise into any Boat or Vessel, to the intent to be conveyed beyond the Seas▪ or else bringing from the Parts beyond the Seas, into any Port or Place of this Commonwealth, and unshipping the same, to be said on Land, the Customs and other Duties not paid, forfeit all such Goods and Merchandise. Ordin. of Parl, 21. Feb. 1644. 16. Decem. 1647.  

Certificate to be given for Goods going to the Coast.  Every Merchant, as well Denizen as Stranger, bringing and entering Goods with the Customers in any Port, and the Duties thereof paid, who will after that, convey or carry away the same from thence, to any Port within the Commonwealth, Himself, Factor or Attorney, shall bring from the Customer of the Port where the Goods were so entered, a Certificate under the Customers Seal, directed to the Customer of the Port whereto the same shall be conveyed or carried of the natural colour, length and value used to be measured with Eln or Yard, as of the natural weight, content or value of all other Goods used to be weighed or valued, to be delivered to the Customer before the said Goods be discharged, upon pain of forfeiture of the same. 3. H. 7.7.  

No Custom or Cheque to use trading.  No Customer, controller, nor any their Cheques, Deputies, Servants or Factors, shall have any Ships of their own, or shall buy or fell by way of Merchandise, nor shall meddle with freighting or shipping, or have or occupy any Wharf or Key, or hold any Hostelry or Tavern, or shall be any Factor or Attorney for any Merchant, nor shall be Host unto any Merchant, upon pain of forfeiting Forty pounds, as often as they do the contrary 20. H. 6.5.  

No Customer to be a Common Officer or Deputy of such.  No person shall take upon him to be Customer, controller or Searcher in any Port in any City, Burrough or Town, where he is a common Officer, or Deputy to any common Officer, upon forfeiture for every half year that he occupieth the said Offices, the sum of Four pounds 3. H. 7.  

No Customer to conceal or consent to any thing in prejudice of the Customs.  Every Customer, controller, or Searcher, shall from time to time, do his or their diligent attendance, at the houses, times and places appointed, as well in the Custom-house or elsewhere, as shall be most for the dispatch of the Merchant, without concealment or consenting to any thing which may be to the hurt or damage of his Highness, in the just answering of the Customs, upon pain that every such Customer, controller or Searcher, shall forfeit and lose for every Offence, his or their several Offices, and an hundred pounds' sterl. 1. El. 11.  

Customer making false Certificates of Leather.  Every Customer and Officer making false Certificate of the arrival of any Leather in any Port or Creek, shall for every such Offence, forfeit one hundred pounds. 1. Ja. 22.  

Or knowing of Leather shipped, do not nevertheless seize or disclose the same, forfeit 100l. No Officer to take any fee or gratuity.  Every Customer, controller or Searcher, hearing or knowing of any Leather, meant to be transported, and shall not do his best to seize it; or, being transported, shall not disclose it, shall for his first offence, forfeit a hundred pounds, and for the second, his Office. 1. Ja. 22.  
Any Officer of the Customs, taking or receiving from the Merchant, or any other person, any moneys by way of Fee or Gratuity, for any Certificate, Bill or Cocquet, or any other thing whatsoever forfeits his Place. Collect. of Ordinances as to Customs. fol 98.   

By the LAWS made and ordained touching Excize, or New-Impost.  

The penalty of Goods landed at unseasonable hours.  ALL Masters and Commanders of Ships delivering any Goods out of his or their Vessels or Ships (not being in Wrack or Leak) at any other time but only in daylight, that is to say, between Sunrising and Sunsetting, from the first of March unto the last of September, and from the last of September to the first of March following, between the hours of Seven in the morning, and Five in the afternoon; Or else suffering or permitting any Goods to be put on board any Lighter, 
Or put into any Boat, without consent of the Waiter on board.  Hoy, Boat or other Vessels, without the consent or knowledge of the Waiter on board, forfeits One hundred Pounds. Collection of Acts and Ordinances of Parliament for Excize. Folio 48.  

Every Boat carrying goods from the Ship, to have a Note from the Officer on board,  All persons into whose Boat or Vessel any Goods paying Excize or Custom imported into any Road, Harbour or Harbours, shall be delivered to carry the same on shore, is to take from the Officer on board the Ship, out of which the Goods shall be delivered, a Note specifying the Name of the Person having charge of such Boat or Vessel, with the Marks and Numbers of every Hogshead, Cask, Hogshead-Park, Fardel, Truss, Bail, Seron, Bag, Potacco, Ballet, Roll, Bundle, or outward form or bulk of any Parcel or Piece-Goods to be delivered to the Waiter on shore, 
To be delivered to the Waiter on shore.  appointed to receive the same, Upon Forfeiture of his Boat or Vessel, and of the Goods also, if the Owner of the same be found guilty of any fraudulent or indirect practice. Ibid. fol. 49.50.  

No Planter or unknown person to take up goods without payment of the Excize, or Bond given.  No persons living beyond the Seas, nor Planters in the West-Indies or Vèrginia, or unknown persons having no certain habitation in the Port where any Goods shall be entered inwards, are to take up, or receive Warrant for taking up his or their Goods, before payment, or Bond given for payment of the Excize of the same, upon pain of Forfeiture of double the value of the said Goods. Ibid. fol. 52.  

Or enter goods in any other than the owner's name.  Any such person entering Goods in other than the Owners Name, or making use of the Name of any known Merchant to colour his Goods, forfeits double the value thereof. Ibid. fol. 52.53.  

Nor deliver them to his security, if be be a Retailer.  Any such person taking up his Goods by Bond, and delivering them unto his Security (who is a Retailer of the same Commodity) incurs the like Forfeiture; As also doth the Security receiving any part of them. Ibid. fol. 53.  

No Shopkeeper or Retailer to take up Goods without payment of Excize.  Any Shopkeeper or Retailer, importing any Commodities or Wares of his own Trade, taking and carrying the same away without, or before payment of full Excize of the said Goods, or entering or taking up his Goods in any other persons Name than his own, forfeits double the value; As doth also any person entering or taking up any Goods for such Shopkeeper or Retailer. 
Nor in any others name but his own.  Ibid. fol. 54.55.  
Any Shopkeeper or Retailor, taking up Goods at sight, and corrupting the Officer unto whose view or examination such Goods shall be committed, 
Penalty of a shopkeeper corrupting an Officer, And of the Officer corrupted.  for obtaining favour in report of his Goods viewed, forfeits double the value of all such Goods; And the Officer suffering himself to be corrupted, or taking any Reward or sum of Money, in execution of his Trust, whereby the Commonwealth may be prejudiced, either in Customs or Excize, forfeits One hundred Pounds, and is to be dismissed from his Employment. Ibid. fol. 55.  

The shopkeeper is after clearing his goods to carry them directly to his own house, and not remove them again without Ticket.  Every Shop keeper or Retailer after entry and clearing of his Goods is to carry the same to his own Shop directly, and is not to house the same in any other Shop, Cellar or Warehouse, or other place, without first acquainting the Commissioners, Sub-Commissioners, or Collectors therewith; Nor again remove the same (except only from his usual or known Shop) without a Ticket or Warrant, upon penalty of forfeiture of double the value. Ibid. fol. 56.  

Goods unduly entered.  All Goods which, upon opening or search, shall be found unduly or fraudulently entered, either for quantity or quality, are forfeited to the Commonwealth. Ibid.  

Penalty of a Wharfinger, etc. taking up or letting down any Goods, but in the presence of an Officer of the Customs. No Goods to be landed without entry.  Any Wharfinger, or Keeper of any Wharf, Crane, or any Porter taking up, or letting down, or otherwise permitting to be brought on shore, or shipped off any Goods, but in the presence of an Officer of the Customs, forfeits Five Pounds. Ibid. fol. 57  
Any Merchant or Importer, landing, or causing any Goods to be landed upon the shore, before due entry of the same, forfeits double the value of those Goods. Ibid.  
Any Merchant entering Goods in any Port, and afterwards carrying them by Land-carriage to any other Port, 
Goods going by Land carriage to have Ticket.  is not to dispose of such Goods from the Wagon or other Carriage, without first delivering his Ticket, or Copy of his first Entry, upon pain of forfeiting in like manner, as aforesaid. Ibid. fol. 58.  

No Merchant to rummage without ticket.  The Importer of any foreign Commodities, removing or rummaging the same from any place where they were once housed, without a Ticket or Officer, forfeits double the value of the Goods romaged or removed. Ibid.  

Goods cleared or unsold, not to be romaged without ticket,  Every person removing, rummaging or carrying from one house to another, any Goods or Commodities whatsoever excizable, though unsold, or that the Excize be already paid, without a Ticket or Officer, forfeits double the value thereof. Ibid. fol. 33. Which Ticket is to express the very quantity of the Goods, 
Expressing the Deliverer and Receiver.  the names of the Deliverer and Receiver, and therefore to be reputed no Warrant or Ticket for Goods to be delivered from, or received by any other than shall be nominated and designed therein. 
No Merchant to lodge Goods with a Retailer, nor in any other than in his own house, cellar or warehouse.   
Every Importer, after clearing his Goods at the Custom-house, housing or disposing of the same in the House, Cellar, Warehouse, Storehouse, or Shop of any person who is a Retailer of the same Commodity, Or housing or disposing of the same in any other Cellar, Warehouse, or Storehouse, except in his own House or Cellar, or Warehouse thereof, without acquainting the Officers of Excize therewith, forfeits Twenty Pounds. Ibid. fol. 58.  

No Goods sold to be delivered without ticket  Every Merchant, after entering and housing of his Goods, who shall sell and deliver any of his Goods, without receiving a Ticket or Warrant for doing thereof from the Office under which he liveth, forfeits double the value of the said Goods; and every Buyer or other person receiving such Goods, incurs like forfeiture. Ibid. fol. 58.59.  

The Merchant to clear his sufferance, and the Buyer to pay his Excize within twenty eight days.  Any Merchant who cannot ascertain the quantity of his Commodity at the time of the Sale, having obtained a Bill of Sufferance for delivery thereof, is, before the end of Twenty eight days, to certify the perfect weight and measure of his Goods sold, or else forfeits double the value: And the Buyer neglecting to pay and fully clear the Excize of those Goods within that time, incurs the like forfeiture. Ibid. fol. 59  

Goods imported for private use to pay Excize.  Every person importing Commodities excizable for his own private use, or for any other purpose then to sell again, is to pay Excize as if the same were sold, or else to forfeit double their value. Ibid. fol. 61.  

Penalty of the Merchant neglecting to account and pay what be stands charged with.  Every Merchant summoned to account, and after neglect in doing thereof, being warned to pay in the Excize of all such Goods for which he stands charged by Entries at the Custom house, failing or refusing to do the same within fourteen days, forfeits the double value of the said Goods. Ibid. fol. 61.  

Penalty of any person refusing an Officer to search.  Any person refusing to permit any Officer, especially authorized thereunto, to enter any Cellars, Warehouses, Storehouses, or other places, 
Of the Merchant corrupting the Officer, who shall taste or view his Tobaccoes: And also of the Officer. Of persons neglecting to appear, or refusing to give testimony.  to search and take account of any imported Commodities, forfeits Fifty Pounds for every such refusal. Ibid. fol. 62.  
Any Merchant Importer, or Buyer of any Wines, or Tobaccoes, which shall corrupt any Officer appointed to Taste or View any such Wines or Tobaccoes, forfeits double the value of such Wines and Tobaccoes; And the Officer who tasted or viewed the same, One years' Salary. Ibid fol. 63.  
Any person summoned to give Testimony on the behalf of the Commonwealth, neglecting to appear, or else appearing, and refusing to take Oath, forfeits Five Pounds. Ibid. fol. 75.  

Of the Sheriff, or Goalor not receiving, or letting a Prisoner escape.  Any Sheriff, Goalor, or other person refusing to receive into his or their Custody any Persons committed to them by the Commissioners, their Sub-Commissioners, or Collectors, or else suffering them to escape or go out of Prison, without Warrant from those by whom they were committed, forfeits double the value of every sum of Money for which such Person was committed. Ibid. fol. 77.  

Of negligent or remiss Officers.  Any Officer wilfully negligent, remiss, or refractory, is to be punished at pleasure of the Commissioners, by Fine, not exceeding double the value of his yearly Wages, to be levied, as all other Forfeitures, by Distress, or else Imprisonment of his Person. Ibid. fol. 78.  
The several Officers employed in the business of Customs and Excize, 
Disposition of Fines.  are to take notice, That of all Fines and Forfeitures touching or concerning both, or either of them (except where any special provision is made otherwise) the one moiety, or half part, is allowed, and of right belongeth unto the Seizor, Discoverer, or other, who seizeth, makes or brings Information of the breach of any the Laws of Customs or Excize; and the other moiety, or half part, unto the Commonwealth.  
FINIS.