AN ORDER AND DECLARATION OF His Highness and His Council, FOR COLLECTING The Excize in Scotland. Tuesday the Two and twentieth of May, 1655. ORdered by His Highness the Lord Protector, and the Council, That this Order and Declaration be forthwith Printed and Published. Hen, Scobel, Clerk of the Council. EDINBURGH, reprinted by Christopher Higgins, in Harts-Close over against the Trone-Church. MDCLV. AN ORDER AND DECLARATION OF His Highness and His Council, FOR COLLECTING The Excize in Scotland. WHereas by an Ordinance of His Highness the Lord Protector and the Council, Entitled, An Ordinance for Uniting SCOTLAND into one Commonwealth with ENGLAND, it is amongst other things Ordained, That all Cesses, Public Impositions and Taxations whatsoever, be imposed, taxed and levied from thenceforth proportionably from the whole People of this Commonwealth so United: And whereas in pursuance of the Seven and twentieth Article of the Government of the Commonwealth of England, Scotland and Ireland, it was before the Third day of September, last, Agreed and Declared in writing by His Highness and the Council, That the constant Yearly. Revenue, appointed by the said Article, to be Raised and established for maintaining the Forces, in the said Article mentioned, for the Defence and Security of this Commonwealth, and also for a convenient Number of Ships for Guarding the Seas, should be raised, amongst other things, by the Customs and Excize, the Rates whereof, together with the ways and means of Levying and Bringing in the same, were before that time settled by several Ordinances of His Highness and the Council, according to which the same is Appointed and Ordered to be Collected and Levied in England and Ireland; His Highness the Lord Protector, by the advice of His Council, in pursuance of the said Ordinance, Article of the Government, and the Agreement and Declaration thereupon, to the end the said Duty of Excize may be Levied and Paid equally, in, and through this Commonwealth, doth Declare and Order, That from and after the Twenty fourth day of June, One thousand six hundred fifty five, the several Rates and Charges which by the said Ordinances, or any of them, are imposed and laid, to be had, levied, demanded, collected, received, recovered and paid, in, and through England and Wales, and are hereafter in this Order and Declaration set down, and every of them, are by force of the said Ordinance, Article, and the Agreement and Declaration aforesaid, in pursuance thereof, laid and imposed, and aught to be, and shall from and after the said Twenty fourth day of June, One thousand six hundred fifty five, he had, levied, demanded, collected, received, recovered and paid in the right of the Duty of Excize, in, and through Scotland, and the Isles of Orkney and Zethland, and all the Territories of Scotland, upon all Merchandizes and Manufactures native and foreign, as followeth; That is to say, L. S. D. FOr every Barrel of Beer or Ale of above Six shillings the Barrel English, or Eleven Gallons Scots, brewed by the common-Brewer, or by any other person or persons, who shall sell or tap out Beer or Ale publicly or privately, to be paid by the said Brewer or such other person or persons respectively, two shillings— 00 02 00 For every Barrel of Six shilling Beer or Ale, or above Four shillings the Barrel English, or Eleven Gallons Scots, brewed by the common Brewer, or by any other person or persons, who shall sell or tap out such Beer or Ale publicly or privately, to be paid by the said Brewer, or such other person or persons as aforesaid respectively, six pence— 00 00 06 And so proportionably for a greater or lesser quantity of Beer or Ale, above four shillings the Barrel. Alum Scotch the hundred weight, containing One hundred and twelve pounds English, or one hundred and four pounds' Scots, to be paid by the maker, three pence— 00 00 03 Coperas Scotch the hundred weight, containing One hundred and twelve pounds English, or one hundred and four pounds' Scots, to be paid by the maker, three pence— 00 00 03 Hops Scotch, the hundred weight, to be paid by the Planter, two shillings— 00 02 00 Saffron Scotch, for every twenty shillings value, to be paid by the Planter, one shilling— 00 01 00 nbsp; L. S. D. Tin, for every twenty shillings value, to be paid by the Buyer, one shilling— 00 01 00 Iron Scotch, for every hundred weight containing One hundred and twelve pounds English, or one hundred and four pounds' Scots, to be paid by the maker, six pence— 00 00 06 For all AQUAVITAE or Strong-water made or distilled within Scotland, the Isles of Orkney and Zethland, whether of foreign or domestic Spirits or Materials, to be sold, upon every Gallon English, or Quart Scots, to be paid by the first maker or seller thereof respectively, two pence— 00 00 02 For every Barrel of Soap made within Scotland, the Isles of Orkney and Zethland, of what sort soever, to be paid by the maker, and so proportionably for hard Soap or soft Soap four shillings— 00 04 00 For every ounce Troy of Silver or Gold prepared, melted down, or disgrossed for Wyer, to be paid at the Bar where the same shall be disgrossed, two pence— 00 00 02 For every pound weight, containing sixteen ounces Averdupois, of any Coper or other Metal, that shall be prepared, made fit, or disgrossed, to be paid at the Bar where the same shall be disgrossed, one shilling— 00 01 00 For all Linseed Oil, Whale Oil, Blubber Oil, Rape Oil, Pilchard Oil, and all other Oils made within Scotland, the Isles of Orkney and Zethland, upon every Tun, to be paid by the maker, six shillings per Tun— 00 06 00 L. S. D. For every Father of Lead containing two thousand pound weight, at one hundred and twelve pounds to the hundred English, or one hundred and four pounds' Scots, to be paid by the maker or smelter, six shillings eight pence— 00 06 08 For all Salt made, or to be made within Scotland, the Isles of Orkney and Zethland, which is or shall be shipped or conveyed by water, to be paid by the first Buyer of such Salt, at the place of landing or unloading thereof, upon every Gallon English, or Quart Scots, a half penny— 00 00 0½ For all other Salt made, or to be made within Scotland, the Isles of Orkney and Zethland, & not shipped or conveyed by water, to be paid by the first Buyer thereof upon the first delivering upon every galon English, or quart Scots, a half penny 00 00 0½ Upon all Salt upon Salt that is made of Salt within Scotland, the Isles of Orney and Zethland, to be paid by the maker thereof, upon every Gallon English, or Quart Scots, a farthing— 00 00 0¼ For all Cider and Perry made and sold by way of retail, whether it be by the first maker, or any Buyer or Receiver thereof, from the first maker upon every Hogshead, and so for a greater or lesser measure proportionably, two shillings six pence— 00 02 06 For all Metheglin or Mead, and such like Drink sold out by retail, to be paid by the Retailer upon every Gallon English or Quartfield Scots, and so pro rato, one penny— 00 00 01 L. S. D. For all Starch, upon every twenty shillings value thereof, to be paid by the first maker, one shilling— 00 01 00 For all sorts of Glass or Glasses, upon every twenty shillings value thereof, to be paid by the maker, one shilling— 00 01 00 Rates of Excize of Foreign Goods Imported. L. S. D. For every pound of Tobacco which is not of the English Plantation, as well already imported and remaining in the hands of the Merchant or Importer, as to be imported, to be paid by the first Buyer, one shilling— 00 01 00 For every Pound of Tobacco of the English Plantation, as well imported and remaining in the hands of the Importer as to be imported, to be paid by the first Buyer, three pence— 00 00 03 For every Tun of Wine already imported or to be imported, to be paid by the first Buyer, whether Retailer or Private Consumptioner, six pounds— 06 00 00 For every Tun of Wine-Vineger imported or to be imported, to be paid by the first Buyer, forty shillings— 02 00 00 For all Spirits imported or to be imported, made either of French, Rheinish, or any other Wines, upon every Gallon English, or Quart Scots, to be paid by the first Buyer, four pence— 00 00 04 For all Spirits foreign or domestic, sold in stead of AQUAVITAE or Strong-waters, upon every Gallon English, or Quart Scots, to be paid by the Utterer and Seller thereof, one shilling— 00 01 00 L. S. D. For all Strong-waters perfectly made, imported, or to be imported, upon every Gallon English, or Quart Scots, to be paid by the first Buyer, one shilling— 00 01 00 For all Beer or Ale imported for every Barrel English, or Eleven Gallons Scots, to be paid by the Importer, five shillings— 00 05 00 For all Pepper, Sugars, Sugars refined, white and brown Muscavadoes, Candy white and brown, and all other Grocery and Mercery Wares, Wrought-Silks, Silks in gum and ready thrown, Linens fine and course, Upholstery, Haberdashery, Paper, Skins and Leather, upon every twenty shillings value, to be paid by the first Buyer, one shilling— 00 01 00 For all manner of Drugs, according as they are distinguished by the Book of Rates for the Customs in ENGLAND, upon every twenty shillings value, to be paid by the first Buyer, two shillings— 00 02 00 For all Foreign Soap imported, or to be imported, soft or hard, for every hundred weight thereof, containing one hundred and twelve pounds English, or one hundred and four pounds' Scots, to be paid by the first Buyer, five shillings— 00 05 00 For all Saltery Wares, not particularly rated in this Schedule, imported or to be imported, upon every twenty shillings value thereof, as they, or any of them shall be sold at a price, to be paid by the first Buyer thereof, one shilling— 00 01 00 L. S. D. For all Hops foreign, the hundred weight, containing one hundred and twelve pounds English, or one hundred and four pounds' Scots, to be paid by the first Buyer, over and above Customs, five shillings— 00 05 00 For all Hemp, Flax, Tow, Tarr, , Pitch, Wax, Tallow, Cable, Cable-yarn, and all manner of Cordage, upon every twenty shillings value, to be paid by the first Buyer, six pence— 00 00 06 For all sort of Glass or Glasses, and all manner of Earthen Ware whatsoever, upon every twenty shillings value, to be paid by the first Buyer, two shillings— 00 02 00 For all manner of Woollen-Cloth, or Stuffs, or other Woollen Manufactures imported from foreign parts, for every Yard English, or Ell Scots measure, over and above the Rates mentioned of Customs, to be paid by the Importer, one shilling— 00 01 00 For all Raw-silk imported or to be imported, for every twenty shillings value thereof, and so proportionably for a greater or lesser value, to be paid by the first Buyer, six pence— 00 00 06 For all foreign Salt imported, which hath not paid Excize, or to be imported, upon every Gallon English, or Quart Scots, to be paid by the first Buyer, three halfpences— 00 00 01½ For all Bone lace imported, for every twenty shillings in value, to be paid by the first Buyer, three shillings— 00 03 00 L. S. D. For all Dyed-silk imported, for every twenty shillings in value, to be paid by the first Buyer, five shillings— 00 05 00 For all Silk-Lace imported, for every twenty shillings in value, to be paid by the first Buyer, three shillings— 00 03 00 That all other Goods and Merchandizes mentioned in the Book of Rates for the Customs in England, (except Bullion, Corn, Victual, Arms, Ammunition, Ordnance of Brass or Iron, and wools of Sheep) imported or to be imported, which are not in the said Rates of Excize before, or otherwise charged, shall hereafter pay Excize after the Rate of Five Pounds per Centum, to be paid by the first Buyer from the Merchant or Importer, and the same is to be collected accordingly. L. S. D. For all other Goods and Merchandizes imported, or to be imported, upon which no values are set, either in the said Book of Rates for Customs, nor in these present Rates for Excize, upon every twenty shillings value thereof, as they, or any of them shall be sold at a price, to be paid by the first Buyer, one shilling— 00 01 00 That for all Inland or Foreign Commodities in this Order mentioned, whether rated by the pound weight, hundred weight, Fodder, Pound value, Gallon, Barrel, Tun, or other greater or lesser Measure or Weight whatsoever, the Excize shall be duly paid for a greater or lesser quantity pro rato, according to the Rates therein appointed and prescribed respectively: And as to the contents of a Tun of all liquid commodities imported, It is hereby declared, That two Butts, two Pipes, four Hogsheads of what sort soever, six Teirces, three Punchions or Tertions, and eight Quarter-Casks, shall be accounted or reckoned for a Tun and no other; And every Cask of any liquid commodities imported, which if full, that shall exceed a Quarter-Cask; shall be accounted for a Teirce; and every Cask that shall exceed a Teirce, shall be accounted for a Hogshead, and every Cask that shall exceed a Hogshead, shall be accounted a Punchion; and every Cask that shall exceed a Punchion, shall be accounted a Butt or Pipe, without any pretence of undergage whatsoever: All and every which Rates and Charges, in right of the said Duty of Excize, shall be from and after the said Four and twentieth day of June, One thousand six hundred fifty and five, had, demanded, levied, collected, recovered, received and paid, of, by and from all and every person and persons therein concerned, and unto such person and persons as by his Highness the Lord Protector, or Authority derived from him for that purpose, shall be appointed and authorized to demand, levy, collect, recover and receive the same, according to such Acts, Ordinances & Orders of Parliament, & of his Highness the Lord Protector, with the Advice of his Council, which were in force the Second day of September, One thousand six hundred fifty and four, in England. Tuesday the two and twentieth of May, 1655. ORdered by His Highness the Lord Protector and the Council, That this Order and Declaration be forthwith Printed and Published. Hen. Scobel, Clerk of the Council.