[1644/1/65]*[print] [email] [cite] [preceding] [following]
The convention of estates ordain this, their act and ordinance for raising of monies by way of excise, to be forthwith printed and published at all the market crosses and parish kirks of this kingdom, through which none pretend ignorance of the same.
At Edinburgh, 31 January 1644
The convention of estates, considering that this kingdom has entered in a Solemn League and Covenant for reformation and defence of religion, the honour and happiness of the 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 levy an army to be sent into England, and that by the said covenant they are bound in conscience and duty and for their own safety to contribute their best endeavours in providing 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 want of the Scottish army in Ireland, and also remembering that the great burdens of this kingdom have until now lain upon the well-affected who did willingly embrace the same, whilst the malignants were using all cunning ways both to free themselves and hinder others, do find it absolutely necessary 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 a solid 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 statute and ordain that the several rates thereto annexed shall be laid on all and every commodity following, over and above all customs and other duties due and payable for the same, and recommend 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 uplifted through the shires and burghs thereof.
The roll of the particular commodities subject to payment of excise and of the rates laid thereupon
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 house keeper brewed for his own use, to be paid by every such house keeper, 00-00-04
Beer or ale exported for provision of ships is to pay no excise.
On foreign imported beer, every pint, 00-01-00
On every pint of strong beer, to be paid by the brewer or house keeper, 00-00-06
On every pint of French wine already imported or to be imported, to be paid by the first buyer thereof (the buyer being a vintner) after the sale of the same, providing it sells before Lammas [1 August] next or by the buyer for private use immediately after buying, 00-01-04
On every pint of Spanish wine in a similar manner, 00-02-08
On every pint of aquavitae or strong waters sold within the country, 00-02-08
On every pound of tobacco, 00-06-00
On every slaughtered ox, bull or cow of £16 price or above, to be paid by the farmer or slayer, 00-20-00
And on every one of them under that price, 00-13-04
On all ox, bulls or cows transported, to be paid by the transporter for the piece, 00-24-00
On all sheep slaughtered or transported at or above 40s price, to be paid by the slayer or transporter, 00-04-00
And under that price, 00-02-00
On all slaughtered stirks† of £8 price or above, 00-06-08
Likewise on every such stirk beneath that price, 00-04-00
On all calves or goats of 40s price the piece or above sold for private use, 00-04-00
On each of them under that price, 00-02-00
On all swine, 00-06-00
On all lambs and kids, 00-02-00
On the merchandise of every ell of silk stuff from five merks value to ten, to be paid by the buyer, 00-06-08
On every ell thereof above 10 merks, 00-10-00
On every ell of plush or pane velvet, 00-20-00
On every ell of satin, 00-13-04
On every ounce of gold or silver lace, 00-13-04
On every ell of gold or silver cloth, 03-00-00
On every beaver hat, 00-24-00
[On every half beaver hat, 00-12-00]†
On every pair of silk stockings, 00-13-04
On every ell of broad cloth not exceeding £7 retailed, 00-06-00
On every ell of cloth exceeding that price, 00-12-00
On each ell of narrow cloth, serge and other worsted or hair stuffs imported at or above 40s the ell, 00-02-00
On each ell of baize or friezes at or above 30s the ell, 00-01-00
On all cambric, lawn or Holland cloth for the value of each 20s, 00-01-00
On every ell of imported pearling of thread or silk between £3 and £6, 00-12-00
On the ell between £6 and £12 and so forth proportionally, 01-04-00
On coal exported in Scottish or English bottoms of the value of £12, 00-06-00
On all coal of the same value exported in foreign bottoms, 00-12-00
On every £12 value of all kind of made work brought home, 00-13-04
All manner of work made within the kingdom to be free of excise.
This to begin upon 10 February next to come, and to endure only so long as the necessity of the army shall require, and at the farthest but for a year; and if the parliament at their next meeting shall in place hereof find out and appoint a better and more expedient way to provide money for supplying of the armies and paying the provision made to them in the interim, then 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 indebted to this kingdom by the kingdom of England being paid, and thereupon 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 payment of the excise in manner following, namely: whatever shall be the proportion of the excise collected within the town of Edinburgh and liberties thereof, the equal half of the same shall be paid to the magistrates and council for use of the said town; and every other burgh shall have restitution of two parts of the proportion of excise furnished by them, and the remainder not allowed to the burghs in manner aforesaid shall be given proportionally for the public use of the several shires according to the quantity of excise paid by them.
[1644/1/66]*[print] [email] [cite] [preceding] [following]
The estates of this kingdom presently convened, taking into their most serious consideration that all who have place and public interest in this kingdom have ever from the beginning of the unhappy differences and unnatural war between his majesty and the houses of parliament, in all humility and tenderness, made offer of their mediation and national intercession for removing thereof in such a way as might serve most for his majesty's honour and the good of his people; and that after disappointment of all other means we were necessitate to enter into a Solemn League and Covenant for reformation and defence of religion, the honour and happiness of the king's majesty and his posterity and the true public liberties, safety and peace of his kingdom, and in pursuance of the covenant have been constrained, for preservation of ourselves and our religion from utter ruin and destruction, to raise an army against papists, prelates, malignants and their adherents from whose mercies the greatest favour may be expected is that when they have destroyed England and Ireland, we shall be the last they shall destroy; and our army, by God's assistance, being now advanced the length of [...], and knowing that these, our common enemies, the enemies of truth and peace and of his majesty's true happiness, are ready to pervert our best ways and will not want impudence to assert that our sending an army into England is for invasion of that kingdom or to lift arms against our native king, although our informations, declarations and remonstrances to his majesty, to the houses of parliament and to all the world and our whole former deportment ought to be more plain and sure evidences of our meaning than all that malice can devise or slander can express against us, and that our covenant with our brethren for religion, king and kingdoms is sufficient to vindicate us from any such base aspersions, yet, as a further testimony of our constant loyalty and sincere desire of peace, we judge it necessary from the sense of our duty and from the relation of the public trust committed to us at this time to require you, in the name and on behalf of this kingdom, yet again to supplicate that his majesty may be graciously pleased to listen to the humble and just desires of his majesty's subjects of both kingdoms, to be represented by the convention of the estates of Scotland or their committees and the houses of the parliament in England, that by their advice all these unhappy divisions and distractions may be removed, the true religion and worship of God established and secured and the public and great affairs of these kingdoms so settled as may tend most to his majesty's honour, the maintenance of his just authority, the preservation of the privileges of parliament, the liberty of the subject and the prosperity of his majesty's dominions, as is expressed in our covenant.
The particular desires which may best contribute to so good ends, we refer to the power and commission whereby we have authorised you, and to the instructions given or to be given by the parliament or estates of this kingdom. And seeing by the treaty between the kingdoms it is agreed that neither nation shall enter into any treaty of peace without the advice and consent of the other, we do therefore require that whatsoever of this kind shall be done by you may be with the knowledge and approbation of the houses of parliament or their committees with you; and as we neither have nor shall demand any thing of his majesty but what a just prince owes by the laws of God and their kingdoms to his subjects coming before him with their humble desires and supplications for settling of truth and peace, so these being granted and secured, we shall be ready to give real demonstration that nothing could have brought us to this posture, nor can move us to continue in it, but true zeal to our religion, natural affection to our country, loyal and sincere respect to our king and true to our brethren of England, the conscience whereof will uphold our hearts until it please God to put an end to all our troubles.