ACT OF PARLIAMENT AND COMMISSION, Anent the EXCISE And the COLLECTING thereof.  
29. July 1644.  
EDINBURGH, Printed by EVAN TYLER, Printer to the Kings most Excellent Majesty.  
Anno Dom. 1644.   


COMMISSION for the EXCISE, anent the COLLECTING thereof.  
29. July 1644.  
THe Estates of Parliament presently convened, by virtue of the last Act or the last Parliament, holden by his Majesty and the three Estates at Edinburgh in Anno 1641. Having taken to their serious consideration the course and way laid down by the Convention of Estates for raising and up-lifting of Moneys by way of Excise, for supply and relief of the necessities of the Armies raised and sent forth by this Kingdom, for Reformation and Defence of Religion; Together with the Acts made and set down by the said Convention of Estates and their Committee there anent. And after mature deliberation, finding the same to be the most just and equal way, least prejudicial to this Kingdom for raising and uplifting of Moneys, for supply and relief of the Armies, and for defraying of the public Debts and Burdens contracted for that end.  
Therefore the said's Estates of Parliament now convened, Have ratified, allowed, and approven, And by the tenor hereof Ratify, allow, and approve, the Act made and set down by the said Convention of Estates for imposing and laying on of the said Excise, to be up-lifted off the particular Goods and Commodities, contained in the Table annexed thereto: With the Acts and Ordinances made and set down by the Committee of Estates anent the Regulating and up-lifting of the said Excise, Together with all others Acts and Ordinances made and set down by the said Convention of Estates and their Committee, or by the Commissioners for the Excise concerning the foresaid Excise, and the in-gathering and up-lifting thereof. And the said's Estates of Parliament Ordain the foresaids Acts and Ordinances and every ane of them, To have the full force of ane Act of Parliament: Except allenerly in sua fare as the famine are hereby altered and changed, In manner after mentioned: Of the which Act made and set down for imposing and laying on of the said Excise, and Acts for Regulating thereof, The tenor followeth.   

AT EDINBURGH, 31. January 1644.  
THe Convention of Estates considering that this Kingdom having entered into a solemn League and Covenant, for Reformation and Defence of Religion, the Honour and Happiness King's Majesty, and the Peace and Liberty of the Kingdoms of Scotland, England, and Ireland: and in pursuance of these ends, being forced to leavy an Army to be sent into England: and that by the said Covenant they are bound in Conscience, Duty, and for their own safety, To contribute their best endeavours in providing of some means for preservation of Religion, Laws and Liberties, from utter ruin; for relief of the necessities of the Army sent from this Kingdom for that purpose; and for some supply of the extreme wants of the Scots Army in Ireland. And also remembering that the great burdens of this Kingdom have hithertills line upon the well-affected, who did willingly embrace the same, whiles the Malignants were using all cunning ways, both to free themselves, and hinder others, Do find it absolutely , that some constant, just, and equal way, least prejudicial to the Kingdom, and most beneficial to the Cause in hand, be resolved upon, for settling ane  foundation of a stock of credit and security, whereupon sums of Money may be raised for the present supply, and future relief of the necessities of these Armies: And after serious deliberation have agreed, that the same shall be by way of Excise.  
And accordingly Statutes and Ordains, that the several Rates hereunto annexed, shall be laid on all and every the Commodities following, over and above all Customs, and other duties due and payable for the same: And recommends to the Committee of Estates, To take some course how this Excise may most speedily, and with least trouble and expense to the Kingdom, be up-lifted thorough the Shires and Burrows thereof.  

The Roll of the particular Commodities subject in payment of EXCISE, and of the RATES laid thereon.  
ON every pint of Ale and small Beer sold, to be paid by the Brewer or maker thereof, and to be allowed to him in the price, or which any Housekeeper breweth for his own spending, to be paid by every such Housekeeper, Four penies.  
Beer or Ale exported for provision of Ships is to pay no Excise.  
On foreign imported Beer every pint, Twelve penies.  
On every pint of strong Beer to to be paid sicklike by the Brewer or Housekeeper, Six penies.  
On every pint of French wine already imported, or to be imported, to be paid by the first buyer thereof (the buyer being ane Vintner) after the sale of the same: Providing it sell before Lambmes next, Or by the Buyer for private use, immediately after the buying, One shilling four penies.  
On every pint of Spanish wine, in like manner, Two shillings eight penies.  
On every pint of Aquavitae or strong waters sold within the country, Two shillings eight penies.  
On every pound of Tobacco, Six shillings.  
On every slaughtered Oxen, Bull, or Kine, of sixteen pound price, or above, to be paid by the buyer or slayer, Twenty shillings.  
And on every one of them under that price, Thirteen shillings four penies.  
On all Oxen, Bulls, or Kine transported, to be paid by the transporter for the piece, Twenty four shillings.  
On all Sheep slaughtered or transported, at or above Forty shillings price, to be paid by the slayer or transporter, Four shillings.  
And under that price, Two shillings.  
On all slaughter Stirks of eight pounds' price or above, Six shillings eight penies.  
Sicklike on every such Stirke beneath that price, Four shillings.  
On all calves or goats of Forty shillings price the piece or above, sold, or for private use, Four shillings.  
On each of them under that price, Two shillings.  
On all Swine, Six shillings.  
On all Lambs and Kids, Two shillings.  
On the Merchandise of every elne of silk stuff from five marks value to ten, to be paid by the buyer, Six shillings eight penies.  
On every elne thereof above ten marks, Ten shillings.  
On every elne of plush or panvelvet, Twenty shillings.  
On every elne of satin, Thirteen shillings four penies.  
On every ounce of gold or silver lace, Thirteen shillings four penies.  
On every elne of gold or silver cloth, Three pounds.  
On every beaver hat, Twenty four shillings.  
On every half beaver hat, Twelve shillings.  
On every pair of silk stockings, Thirteen shillings four penies.  
On every elne of broad cloth, not exceeding seven pounds. Retailed six shillings.  
On every elne of cloth exceeding that price, Twelve shillings.  
On each elne of narrow cloth, serges, and other worset or hair stuffs imported, at, or above Forty shillings the elne, Two shillings.  
On the elne of baise or freezes, at or above Thirty shillings the elne, Twelve penies.  
On all cambric, lawn, or holland cloth, for the value of every twenty shillings, Twelve penies.  
On every elne of imported perline of thread or silk betwixt three and six pounds, Twelve shillings.  
On the elne betwixt six and twelve pound, and so forth proportionably, Twenty four shillings.  
On coal exported in Scots or English bottoms of the value of twelve pounds, Six shillings.  
On all coal of the same value exported in foreign bottoms, Twelve shillings.  
On every twelve pound value of all kind of made work brought home, Thirteen shillings four penies.  
All manner of work made within the Kingdom to be free of Excise.  
THis Excise to begin upon the 10. day of February next to come; And to endure only so long as the necessity of the Army shall require, and at the farthest but for ane year: And if the Parliament at their next meeting shall in place hereof find out and appoint a better and more expedit way to provide money for supplying of the Armies, and paying the provision made to them in the interim, than this way of Excise is to cease.  
And it is hereby declared, That the remainder of the brotherly assistance, The arrears due to the Army in Ireland, And What shall be due for maintenance of this Army, and all other sums addebted to this Kingdom by the Kingdom of England being paid, and therewith all public debts and burdens of this Kingdom, with what shall be due to the Armies being defrayed, The remainder thereof over and above this defrayment, shall be employed for repayment of the Excise, in manner following, viz. What ever shall be the proportion of the Excise gotten within the Town of Edinburgh and Liberties thereof, The equal half of the same shall be repaid to the Magistrates and Town Council for behoof of the said Town. And every other Burgh shall have repetition of the tua part of the proportion of Excise furnished by them. And the remainder not allowed to the burgh's in manner foresaid, shall be given proportionable for the public use of the several Shires, according to the quantity of Excise paid by them.    

AT EDINBURGH, 15. February 1644.  
FOrsameikle as the Estates of this Kingdom finding it necessary that some means should be provided for settling a Stock of credit or security, whereupon Moneys may be raised for supplying the necessities of the Armies sent from this Kingdom into England and Ireland, did by their Act of the last of January unanimously agree and Ordain, that the same should be by way of Excise, and recommended to the Committee of Estates to take the best way how the same might be most speedily and with least expense managed and up-lifted: And the Committee of Estates having taken the same to their consideration, they have thought fit, and accordingly concluded and agreed upon the Acts following, as most conducing to the better regulating and up-lifting of the Moneys to be raised on this Excise: And Ordains the same to be Printed, and published at the Market Crosses and Parish Kirks of the Kingdom, where through none pretend ignorance of the same:  

of which Acts the Tenor follows.  
THe Committee of Estates think fit, that for the better ordering 
Commission of Excise.  of this Excise there should be a Commission settled to have the charge thereof; And for that purpose nominate and appoint John Earl of Lauderdale, John Lord Balmerinoch, and Robert Lord Burghlie, Sir Patrick Hammiltoun, Sir Michael Balfoure of Denmylne, Master James Reid of Pitlethie, Sir John Smith Provest of Edinburgh, John Semple Provest of Dumbartan, and James Stuart Merchant in Edinburgh, or any three of them, and the Lord Chancellor to be supernumerary, to be Commissioners of Excise; With power to them to govern the whole Office of Excise, To make Acts and Constitutions for the better regulating thereof, and the more speedy up-lifting of moneys to be raised thereupon, and to see the same put in execution: With power also to them, To nominate, appoint, censure, or displace, as they shall find occasion, all subordinate Officers, as Collectors, Surveyors, Keepers of the Registers of Entries and Accounts, and all other subservient Officers: and at their entries to take their oaths and surety for the faithful discharge of their Offices, and to allow them such yearly and proportionable allowances for their pains, as they with approbation of the Committee of Estates shall think fitting.  
As also with power to them, To call to an account, als oft as they shall think fitting, the Thesaurer of Excise, Collectors, Surveyors, and others Intrometters; And to keep in record all the monies and entries that shall come into the Office, to be represented by them to the Estates or their Committees, as the same shall be called for: And generally with power to them to do every thing that may tend for the right regulating of this Excise, and to give their oaths de fidele administratione. This Commission to endure ay and while it be recalled by the Estates or their Committees, to whom the Commissioners are to be answerable for their proceed.  
Likeas the Committee of Estates nominates and appoints _____ to be Thesaurer of this Excise, 
Thesaurer.  With power to him and his servant or under-Receiver, for whom he shall be answerable, to receive the whole Monies of Excise from all the Collectors thereof, and to disburse the same as he shall receive warrant from the Estates or their Committees, without whose warrant he is to disburse nothing, except the ordinary allowances, and other incident necessaries belonging to the office, as he shall be warranted by the Commissioners of Excise: And the Thesaurer is hereby appointed to make and deliver a faithful and true account of all receipts and disbursements to the Commissioners or Quorum thereof monthly, or oftener, as he shall be required by the Estates or their Committees, and shall give his oath and find caution for the faithful account and discharge of his Office.  

Registers and Clerks  It is also ordained, That there be a Register belonging to the Office, who shall keep a book wherein are to be insert all the receipts of monies raised upon this Excise (being allowed by the Commissioners) according as the same shall be given up by the several Collectors in burgh's and other places in the Country. Wherein also are to be insert the names and surnames of the Collectors thereof, and of the several places and Parishes whereout of these sums were collected, with the date of the delivery thereof to the Thesaurer. As also all Extracts that the Surveyors shall take out of any Note or Book belonging to the Custome-houses, and entries to be made by the Surveyors of Exciseable goods, remaining in Cellars, Storehouses, or any other places or houses of any persons that sells, buys, or spends any of these Commodities.  
And this is to be without prejudice of the Office of Clerk to the Excise and his deputes, who are to minute and frame all Acts and Warrants that comes before the Commissioners, or issueth from them, and keep a Register thereof, writ Missives, and do every other thing incumbent to the Office of a Clerk.  
The Collectors are to receive and leavy money of all Exciseable 
Collectors.  goods, within the hounds appointed to them: And to receive from the Surveyors of these bounds, the Inventar of Exciseable Commodities, conform to the Survey: or they themselves may inquire and take up the Excise, as they shall think best for the Service. The Collectors of the Shires of Edinburgh, Lithgow, Haddintoun, Berwick, Roxburgh, Peebles, Lanerick, Stirlin, Perth, Fyffe, Forfar, Clackmannan, and Kinrosse, shall the second Tuesday of March next, come to the Office of Excise, and bring in the Excise money paid the month before; they shall enter the same in the book of Office, and then by warrant deliver them to the Thesaurer. Upon the second Tuesday of April, the Collectors of the Shires of Renfrew, Dumbartan, Argyle, Tarbet, Bute, Air, Dumfreis, Stuartie of Kircudbright, Wigtoun, Kincardin, Aberdene, and Bamss, shall do the like since the tenth of February. And upon the second Tuesday of May, the Collectors of the Shires of Murray, innerness, Nairne, Sutherland, Cromartie, Caithnesse, Orknay, and Zetland, shall do the like since the tenth of February last. And the Collectors are to do every other thing as they shall be warranted by the Commissioners.  
The Surveyors are hereby authorized and warranted, 
Surveyors.  To enter the Custome-houses, search, view, examine, take Copies of any Custom and Impost-book belonging thereto; As also to enter the Sellers, Storehouses; Brew-houses, or any other houses or places belonging to any persons, that sells, buys, or spends, any of the said's Commodities liable to Excise: And to take Inventar thereof for the Collectors use in levying the Excise money. They are also to perform this Service, as they shall be commanded by the Commissioners.  
The Subservient Officers, are hereby authorized with power, 
Subservient officers  To make search for un-Excised goods, and of all those who shall refuse to make true entry of their Exciseable Commodities: And to summoned offenders before the Commissioners: And to do any other thing competent to such Offices, as they shall be warranted by the Commissioners.  
And that their Officers may the more readily perform their several charges, and the Excise-money timeously lifted; 
Ale and Beer.  It is statute and ordained, That all Importers, or Brewers of Beer to Burgh or Land, for sale, or private use within this Kingdom, shall weekly deliver to the Collector of Excise, or Surveyer, a true and perfect List of the Beer weekly brewed, or imported by them, as said is: And that they pay the Excise to the Collector weekly, and the Brewer for private use monthly: And both are to give up an account, and make payment, as aforesaid, under the pain of forfeit of the double of the Beer concealed; Beside, that the Brewer or Importer for sale, shall be discharged his Trade for a year thereafter; And this failzie to be proven by any lawful manner of probation.  
And it is declared, That the Excise of Ale and Wine shall be uplifted, according to the several Rates in the Table of Excise, allowing to every Boll of brown Malt, containing four Furlots of prickmet, within the Kingdom, fifteen gallons of Ale; and to every Tun of Wine sixty gallons. And it is ordained, That the buyer of Ale, Beer, or any other Merchandise exciseable and retailed, shall notwithstanding of the trust of the stock, be obliged to pay the Excise in ready money.  
It is ordained, that all Maltmen in Burgh or Land, shall keep a book, wherein shall be insert all the Bols of Malt made by them, and the names of all the Buyers thereof, with the quantity sold to every person, and what quantity they brew themselves, and which book or double thereof, the said Maltman shall deliver under his hand to the Office of Excise Collectors or Surveyors, when he shall be required; and failing herein, he shall confiscate all his Malt concealed and not given up, as said is.  
Likewise it is ordained, That all Millers shall declare and give up to the Collectors and Surveyors as they shall be required, of all the Malt, ground at their several and respective Milnes every week, under all highest pain, and as they will be answerable to the Commissioners of Excise.  
Whereas a great quantity of Malt is usually transported to the far Highlands; It is ordained, That the buyers and transporters shall pay the Excise to the sellers thereof, notwithstanding they buy the same upon trust, and take a Ticket of payment of the Excise, which being produced to the Collector or Surveyer where they live, shall be freed of the Excise, otherwise shall pay the Excise, and forfeit the whole Malt concealed.  
It is also ordained, 
Wine.  That the Custom and Impost books, be made patent to the Surveyors, or other Officers of Excise, who are ordained to take a note of the same, and of the Wines entered therein; Besides, That the Merchant-Venturers or Owners, shall be obliged to declare to whom he hath sold the same, Vintner or other person whatsoever; and what they sell for private use, that the first Seller or Importer shall be liable for the Excise thereof, which is to be paid in by the Buyer for private use to them before the delivery thereof, notwithstanding the Wine itself is taken upon trust. And for such Wines as the Merchant-Venturer hath before this time sold and delivered for private use, It is ordained, That the buyer or receiver shall be obliged to give up an account thereof to the Collector or Surveyer of the Excise, and pay the Excise thereof; As also that the Vintner give up a weekly account to the Collector or Surveyer what they sell, and pay Excise accordingly: Wherein if either the buyer of Wine for private use, or the Vintner shall failzie, they are to forfeit the double avail of the Wine, concealed and not paid for: Besides, That the Vintner shall be discharged sale of Wine for a year. And this failzie to be proven as of before.  

Aquavitae and strong Waters.  That all makers and sellers of Strong-waters and Aquavitae, give up a true Inventar under their hands to the Office of Excise, or to the Collectors and Surveyors of the bounds where they dwell, as they shall be required, of all the Strong waters and Aquavitae made by them before it be sold, & after it is sold, give up a List of the first buyers thereof, with the quantity sold to every person; to the effect the Excise may be tried and paid to the Public. And it is declared, That the maker or seller of the said's Strong-waters, shall pay the Excise after they be sold, and take the Excise from the first buyer. And if the maker or seller failzie to give the said Inventar or List, or if the 'samine shall be improven according to the Laws of the Country, the said maker or seller shall for fault the value of the Strong-waters so concealed and improven. Likeas the first buyers of Strong-waters for sale, shall give an account of all the Strong-waters and Aquavitae lying in their hands as yet unfold, and of what they have sold, after the tenth of February instant, to the Collectors or Surveyors within their bounds: To the intent what is sold after the said day, may pay Excise; and sailing herein, to forfault the value of the waters not counted and Excised. And the maker or seller paying the Excise, shall give a ticket to every other seller of the said Strong-waters, testifying that the Excise is paid, and whoso shall not instruct the payment of Excise by the ticket foresaid, shall be liable in payment of the Excise, and forfault the value of the waters not excised.  
And whereas it is the custom of all Merchant Beware excised, 
Merchant Wares.  That at the receiving of their Goods, they make Entry to the Office of Excise, and pay the Excise before they retail the same: Or otherways that the Surveyors enter their Shops, Warehouses, or such other places where their Goods may be apprehended, and take oaths for help and qualification, and confiscate the double of what is concealed for the first fault▪ Yet notwithstanding, for the ease and better accommodating the Merchant's Traders with Excised Goods in this Kingdom, It is ordained, that the Retailers and Sellers of Goods chargeable with Excise, shall monthly give in to the Commissioners of Excise, or any having their warrant, a Book subscribed by their hands; containing a note and an account of all the several Goods and Commodities Exciseable and sold by them within that month, with the days of the month, and persons names to whom they were sold, and pay the Excise accordingly. And the failzie or omission herein, to be the triple of the price of the Commodities omitted or concealed, and to be proven as aforesaid.  
And it is ordained, that all Exciseable Commodities that are bought by a Shopkeeper or Retailer from another, the first Retailer or Shopkeeper is liable in payment of the Excise. Also whatsoever Commodities are bought by others then Shop keepers, for private use from the Importer, the Importer or first Seller is liable for Excise. And whatsoever Commodities are bought from any Importer, by any other Burger in any other burgh's, or by any Merchant that keeps Booth, the first buyer from the Importer pays the Excise in the place where he lives. And therefore it is hereby declared, that the first Importer is only liable to pay the Excise of those Goods he sells to any that have no residence within Burgh, or Chapmen that have no constant residence, but travels with his Pack thorough the Country. And therefore upon the Importers certificate of the first payment of Excise, these parties are free.  
It is also ordained, 
flesh's.  That the Deacons of Fleshers within Burgh, or any Flesher elsewhere, shall give up the names of all the Masters of their Calling, and the names of all those that presenteth Flesh's to be sold in Markets: And that every Master shall give up the names of all their Servants and Slayers; And that the Fleshers and Slayers of Oxen, Bulls, or any slaughtered Goods, mentioned in the table of Excise in Edinburgh, Leith, Cannongate, or Liberties thereof, Potterraw, Westport, or Pleasance, shall compeir on Monday of every week before the Commissioners of Excise, beginning the fourth Monday of February, the 26. day of the month: Bringing with them a List of all the slaughtered and sold Goods from the tenth of February, to the intent they may pay the Excise thereof; And failing of compeirance or paying the Excise, they shall forfeit the price of each Beast concealed, toties quoties; And failing thereof, shall be imprisoned, till they make payment of all bygone Excises and forfeitures unpayed: as also find caution for their appearance, and paying of Excises and forfeits they shall incur in time coming, and be discharged of that Calling, during the pleasure of the Commissioners of Excise.  
It is also ordained, That every Porter, or any other that shall be appointed within Burgh, shall keep a Book, to be given in under their subscription and declaration to the Commissioners, wherein shall be insert the number and several kinds of all Excisable Beasts, both slaughtered and unslaughtered, that entereth within the Ports thereof, with the names of the persons to whose behoof those Beasts are brought in. And the said Porter, or other appointed, shall receive the Excise of the slaughtered Goods from the in-bringer thereof, not showing a ticket from the Surveyer, that it is already paid; otherways he shall take the Excise, and give a ticket to warrant him at all other Surveyors hands, and deliver the same to the Collector. And whosoever buyeth Skins or Hides of slaughtered Goods within Burgh, shall keep a Book to be given in under his subscription and declaration, wherein shall be insert the names of the Fleshers, and sellers of the Skins and Hides within the said's burgh's, that the more exact trial may be had of all the slaughtered Goods therein, lest the Public be defrauded of the benefit of the same. And if the said's Buyers of Skin and Hide neglect to bring in this Book monthly, and oftener as they shall be required, they shall forfeit all the Skins they have cost and not given up; and this concealment to be proven, ut supra: and the like or any other course shall be taken by the Commissioners for the rest of the Kingdom in Burgh or Land. The Excise of Flesh's  to be paid by the Slayer or Flesher for sale; And siclike by any that have of their own, whether paid by their Tenants, or of their own plenishing.  
Touching Tobacco, 
tobacco.  It is ordained, that all the Custom and Impost Books be patent to the Office of Excise, or to the Collectors and Surveyors, to the intent an entry may be known for the Excise; And that all Skippers, Mariners, and owners of Tobacco, are obliged before they put out any Goods out of their Ships and Vessels, to make a true entry thereof under their subscription, and upon declaration, under the pain of confiscation of what is concealed. And that they give up an Inventar of all the Tobacco Imported in their ships or vessels, with the names of the Owners thereof; and that no taksman shall take entry of other Goods, till the whole Tobacco be entered: to the effect it being sold, the Excise may be paid to the Public, for which the Owners shall be liable; and shall keep a Book, which under their hand-writing, and upon declaration, they shall produce to the Commissioners, Collectors, or Surveyors, as they shall be required; in which Book shall be insert the names and surnames of all the buyers, with the quantity bought by every one.  
And it is ordained, That the first seller of Tobacco shall give a ticket to every buyer, showing the Excise thereof paid to the Public: And if the buyer cannot instruct payment of the Excise by this ticket; he is to be liable in payment of the Excise by and attour the confiscation of his Tobacco.  
And for trial of all Tobacco already imported, and yet unsold within the Kingdom; It is ordained, that Shopkeepers, Taverners, Ale-sellers, or other sellers of Tobacco whatsoever, shall be obliged to give a true Inventar and account of all the Tobacco lying in their hands, or what they have sold, after the tenth of February, to the office of Excise, or to the Collectors and Surveyors within the bounds where they dwell: Which if they delay, till search and trial be made thereof, they shall be liable to the double of the Excise by and attour the confiscation of the Tobacco. And it is ordained that all Skippers, Mariners, or Owners of Tobacco, when they make entry of the same, shall find caution to make payment of the Excise after the sale thereof.  

Coal trasported.  It is ordained, That all Coale-Masters be obliged to cause their Grieves at the loadning of any Ship, or other Vessel with Coal, to be transported out of the Kingdom, keep a Book, wherein shall be insert the just price of the loadning of the said Ship or Vessel, with the name of the Ship, Master, or Skipper, and date of loadning, which book or double thereof he shall give up under his hand-writing to the Collector or Surveyer, the first Tuesday of every month, beginning the first Tuesday of March next to come, for the Excise payablel after the tenth of February before: As also the Master and Owner of the Coal, shall upon his honour and credit subscribe the book foresaid, that it is just and right to their best knowledge. And failing of the giving up of the said Inventar, and paying of the Excise thereof, the Master and Owner of the Coal shall pay the triple of the concealed Coal.  

Bestial transported.  It is ordained, That all Taksmen of the Customs on the Borders, for the Bestial driven into England, shall keep a book, and give in the same under their subscription & true declaration to the office of Excise, wherein shall be insert the number and several kind of beasts, with the names of the Drovers, and days of the month when they pass▪ and shall be comptable for the Excise thereof four times in the year and oftener, as they shall be required. And failing of their compearance, counting & paying, shall forfeit the triple of the Excise foresaid.  

●le and ●eer transported.  It is statute and ordained, That no Brewers, sellers of Ale or Beer, give any Beer or Ale to Skippers for provision of their Ships, before the Skipper deliver to them a Warrant and Licence for the quantity of the same from the Collector or Surveyor within the bounds where they load their Ships, or (in their absence) of the Magistrate of the bounds, to the intent they take in no more Beer nor Ale under that pretext, nor may be judged sufficient for the voyage. And in case of the delivery of any Beer or Ale, without the Warrant foresaid, the said's Brewers or Sellers shall pay the double of the Excise of all Beer and Ale, so and without Warrant delivered by them.  

Made work imported, which is the explanation of the penult Act contained within the printed Table of Excise.  It is ordained, That all kind of made Work, brought home and sold, viz. Brasse-chandlers', Spurs, Bridle-bits, Stirrop-irons, Horse-combs, Knives, mounted-Swords above ten marks, or Guards above the same price. All manner of Saddles, Saddle and Horse-graith, Goldsmith-Work of all sorts of Plate, Rings, Jewels set or unset. All foreign Pewter, Hangins, Tapestry, mounted Beds, Stools, Chairs, Cushions, Carpets, Blankets, Rugs, Cover, Featherbeds, Cod, Bowsters, Quilts, Trunks, Chamber-stools, Hat-cases, Caves, Cabinets, and Cloak-bags, Gloves and Purses of all kind. All made Work of Holland, Cambric, Lawn, Tiffanie plain or laced, Needle or Cutwork, Muffs, Fans, Feathers, Pokes, Embroidered Caps and Slippers or with Lace, drinking Glasses, wrought Petticoats, and Wascots', Clocks, Watches, and Munters, Boots and Shoes, shall be given up by the Merchants-sellers thereof, under subscription and declaration to the Commissioners, Collectors, or Surveyors, and pay the Excise thereof for every twelve pound value 13. shillings 4. pence: And failing of giving up, or paying the Excise, to forfeit the worth of the Goods concealed.  
The Committee of Estates, Ordains the Commissioners of every Parish, and Collectors of the bounds jointly, to appoint the Surveyors, to take sufficient caution of them, and administer to them the oath for faithful administration. And the Surveyer shall give in their weekly or monthly accounts to the Commissioners of every Parish, who shall subscribe the same jointly with the Surveyor, and upon their credit and honour, to their best knowledge, testify the truth of the said's accounts; to the intent there may be a true charge to the Collectors of Excise: And also that the Collectors shall give in the double of the Surveyors book so subscribed, with their own books, under their hands and declaration to the Commissioners, that the accounts of moneys therein contained are just and true.  
If any person or persons, liable in payment of Excise, shall refuse, conceal, or neglect to pay the same, according to the rates contained in the table of Excise, or do any thing contrary thereto, the same being proven before the Commissioners, they shall forfeit the triple of the value of the goods or commodities so by him concealed or not paid: And the Commissioners hath hereby power to give order for poinding the readiest of the offender's goods, and commit them to prison till they pay the forfeit; And that the Informer shall have paid him from the Thesaurer, which shall be allowed him, the third part of any forfeits that shall accresse by his information. And it is ordained, that all confiscate goods, fines, forfeits, and penalties, taken by the Collectors or Surveyors, or other Officers, shall be paid to the office of Excise, with the Excise money's payable by them, the same confiscate goods and penalties being insert in a book, with the names off whom they were taken, and for what causes; which book they shall give in to the office under their hand, and upon declaration, allowing the third part to the Informer, as is aforesaid.  
The Commissioners of Excise have hereby power and authority to call before them any person or persons they shall think fit, to inform and testify touching all and every one of the said's ordinances in the Excise, and to examine any persons upon oath for the better discovery of any fraud or neglect in the not entering of any commodities to be entered, or not paying the Excise, conform to the ordinances made thereanent; Which oath the Commissioners, or any they shall appoint by their hand-writings, shall have power to administer, and the testimony of two credible witnesses to be sufficient in that behalf.  
It is hereby ordained, That all Commissioners, Thesaurers, Clerks, Registers, Collectors, Surveyors, or other Officers of Excise, and all other person or persons who shall do any thing in execution or performance of any ordinance of the said office, shall be therein from time to time protected and saved harmless, by the power and authority of the Estates and their Committees.  
Like as all Provests and Bailies within burgh's, Sheriffs, Stewarts, Bailies, Constables, and their deputes, and other Magistrates to Burgh and Land, and all Colonels and Committees of war in the Kingdom, for the time, are hereby commanded and ordained to be aiding and assisting to the said's Commissioners and Officers of Excise, and every one of them, in the execution of their several offices and articles therein contained: and that they have a special care that the Excise of Beer and Ale, Wines, Flesh's, and other things, be duly paid, and the refusers punished, according to the Statutes in that behalf made: And hereby they fail not, as they will be answerable to the Estates, or their Committees.  
ANd albeit by the foresaid Act made and set down by the Convention of Estates, the said Excise is only appointed to endure for the space of a year after the tenth day of February last bypast; Yet in respect the public debts and burdens of this Kingdom are increased, and daily increasing, not only by supplying of the necessities of the Armies first sent to England and Ireland, but also by raising and maintaining of new Armies for resisting of the late invasion on the South Borders, and suppressing of the insurrection in the North; The said's Estates of Parliament do hereby declare, statute, and ordain, That the foresaid Excise, and the collecting and uplifting thereof, shall now begin upon the first day of August next to come, in this instant year of God 1644. years, and shall continue and endure until the first day of August thereafter in the year of God 1645. years. And whatever Excise is already uplifted or exacted for Ale, Beer, Wine, or any other Commodity whatsoever contained in the Table of Excise, by the Collectors, Brewers, Vintners, Fleshers, Merchants, or any others persons whatsoever, since the tenth day of March last bypast; The said's Estates of Parliament ordain the same to be uplifted, collected, and paid to the Thesaurer of Excise for the use of the Public.  
And the said's Estates of Parliament, Declare, statute, and ordain, That the Excise of the Ale and Beer shall be paid by the Brewer, either for sale or private use, according to the rate of four pennies for ilk pint of Ale and Beer strong and small overhead, counting and allowing fifteen gallons for ilk Boll of Malt brewed in Ale, and twenty gallons for ilk Boll of Malt brewed in Beer strong and small overhead; And the Brewer for sale, for his relief, shall exact from the buyer for ilk pint of Ale or strong Beer four pennies, and for ilk pint of small Beer two pennies.  
Item, The saids Estates of Parliament declare and ordain, That Beer and Ale for provision of Ships shall no ways be freed and eximed from payment of Excise, but shall be liable and subject in payment thereof, notwithstanding of the exemption contained in the Act and Table of Excise; which exemption is hereby discharged.  
Item, The saids Estates of Parliament discharges hereby all Vintners of Wine to exact hereafter the Excise of any French Wine already imported; And statutes and ordains, That the new French Wine to be hereafter imported, shall be liable and subject in payment of a full year's Excise. And ordains the Excise of the Spanish Wine to stand and be uplifted and exacted from the said first day of August next to come, during the space above-written.  
Item, The saids Estates of Parliament for ease to the Merchants do hereby declare, That the Merchant Wares brought home before the first day of March last bypast, shall only be liable in payment of the half of the Excise thereof contained in the Table, after the selling of the same, To be cleared by the Merchant's declaration upon oath.  
And the said's Estates of Parliament, finding it necessary that a Commission be given to some able persons, who may have the ordering of every thing concerning the said Excise, and the speedy uplifting thereof; Have nominate and appointed, and hereby nominate and appoint, John Earl of Lauderdail, John Lord Balmerinoch, Robert Lord Burleigh, George Lord Forester, Patrick Lord Elibank, Sir John Hope of Craighall, Sir Patrick Hammiltoun of Prestoun, Sir Gilbert Ramsay of Balmaine, Sir Michael Balfoure of Deanmylne, Master James Reid of Pittlethie, Sir John Smith Provest of Edinburgh, John Semple Provest of Dumbartan, James Stuart, John Binnie, and Laurence Henderson Merchants Burgesses of Edinburgh, and John Earl of Lowdoun, High Chancellor of Scotland, to be supernumerary in this Commission, or any three of them, to be Commissioners for the Excise. And the said's Estates of Parliament have given and granted, and hereby give and grant, full power and warrant to the said's Commissioners, or any three of them, as said is, to govern the Office of Excise, and to nominate and appoint Collectors, Surveyors, and others under Officers; And to make and set down all such Acts and Ordinances as they shall find necessary and expedient for the speedy uplifting of the said Excise, and to see the same put to execution. And also to call before them all persons whatsoever who shall happen to violate or transgress any of the Acts and Ordinances made or to be made and set down anent the Excise, or who shall happen to do or offer any wrong or injury to the Collectors, Surveyors, Messengers of Arms, or any others persons, who are or shall be employed in the Excise, and to censure and punish them as their fault deserves. With power also to the said's Commissioners, To grant and direct forth Letters of Horning upon so many days as they shall think expedient, poinding, caption, and all others Letters and Executorials necessary and requisite for the speedy ingathering and uplifting of the said Excise; And for fulfilling of all Acts and Ordinances made or to be made thereanent: And also for fulfilling of the bands given or to be given by the Collectors and their Cautioners: And for charging of all persons who are or shall be nominate Collectors, Surveyors, and Commissioners of Parishes, to accept the Office, find caution, conform to the order, and discharge their duty therein. And in like manner with power to the said's Commissioners, To grant suspensions upon good reasons of the charges of Horning, to be used for payment of the Excise, and to decide and discuss the said's suspensions, and also to discuss, decide, and determine all Actions, Questions, and Controversies, that may arise betwixt party and party, or betwixt any party and the Collectors or Surveyors anent the Excise, and to pronounce decreet and sentence therein, and direct Letters of Horning, poinding, and others Letters necessary and requisite thereupon. And siclike with power to the said's Commissioners, or any three of them, as said is, To modify and allow to the Collectors, Surveyors, and others under Officers, such reasonable fees and allowances for their pains and service, as they, with approbation of the Committee of Estates, shall think fit. And generally with power to the said's Commissioners, to do and perform every thing, concerning the right ordering of the Excise, and speedy uplifting thereof.  
And the said's Estates of Parliament do hereby statute and ordain, That the Elders of every Parish in Landward, and the Magistrates of the Royal Burrowes, ilke one within their own bounds respective, shall nominate and appoint Surveyors, and two honest men within ilke Parish, and ilke Burgh, who shall be Commissioners, to subscribe the Collectors and Surveyors counts, and attest the truth thereof, according to their best knowledge. And it is declared and ordained, That the Roll to be subscribed by the Collector and Surveyer, and by the Commissioners for the Parishes, shall be a ground for the charge of Horning, to be given to any person for payment of the Excise; And also shall be a ground for the Collectors charge at the making of his accounts. And if any person shall find himself hurt by the said Roll, he shall give up a Roll himself to the Surveyer and Commissioners, of his Exciseable Goods and Commodities, under the pain of confiscation of the triple of the value of the Goods concealed. And ordains Letters of Horning to be direct by the saids Commissioners for the Excise, to charge the Elders of ilk Parish in Landward, and the Magistrates of ilk Burgh, to nominate and appoint the said's Surveyors and Commissioners, and being nominate, to charge the Surveyors and Commissioners to accept the Office in and upon them, give their oath, De fideli administratione, before the saids Elders a●d Magistrates respective, and discharge their duty therein, under the pain of Horning: And in case of failzie, to denounce, etc.  
And the said's Estates of Parliament do hereby declare, statute, and ordain, That the general Letters of Horning, already direct, or to be direct forth by the saids Commissioners, for payment of the Excise, being execute against any person whatsoever, liable and subject in payment of Excise, either personally, or at his dwelling place, and denunciation following thereupon for disobedience of the charge, The said Horning, notwithstanding of the generality of the Letters, shall be als valid, effectual, and sufficient, as any other Horning whatsoever.  
And sicklike the saids Estates of Parliament do hereby give full power and warrant to the Collectors, to poinded for the double of the Excise, if any person shall refuse to pay the same thankfully before the expiring of the days of the charge to be given for payment thereof: And declares, That it shall not be necessary to take the goods and geire to be poinded to the Market Cross of the head Burgh of the Shire, or other jurisdiction within the whilk they are poinded, but only to apprise the same upon the ground, which shall be sufficient in this case.  
And the said's Estates of Parliament do hereby declare, statute, and ordain, That whosoever shall refuse to pay the Excise thankfully and duly in time-comming, shall be liable and subject in payment of all by-gones since the said tenth day of March last bypast.  
And the said's Estates of Parliament do hereby command and ordain all Sheriffs, Stewarts, Bailies, Provests and Bailies of Burrowes, Colonels, and Committees of War; And all others Judges, Magistrates, and Officers whatsoever; And all Masters and others whom it concerns, To give their best concurrence and assistance to the said's Commissioners, Collectors, Surveyors, and others Officers of Excise, in every thing that may tend to the furtherance of this service, and speedy uplifting of the said Excise, and putting of the Acts and Ordinances, made or to be made thereanent, to due execution, as they and every one of them will be answerable to the Estates of Parliament and their Committees. And the Estates declares this Commission to be subordinate to the Committee of the Estates of Parliament, and but prejudice to the Clerk of Register of the nomination and placing of the Clerk of this Commission.    
Alex. Gibsone Cler. Registri.  
FINIS.