The estates of parliament, having heard and considered the list produced and read in parliament of the names of the particular officers and persons of the train of artillery, with the several amounts of pay demanded by them or granted by the committee of parliament and which they had in England respectively, the estates agree to the number and quality of the persons contained in the list, and approve the same for the train of artillery. And for the establishment of the several monthly amounts of pay, remit the same to [Colonel Alexander Hamilton], general of artillery, and Archibald Sydserf, with full power and authority to them to set down their several fees and monthly pay, whereof the estates of parliament ordain [Sir John Wemyss of Bogie], commissary-general, to advance to every one of the said train one or two months' pay as the said general of artillery and Archibald Sydserf shall determine, which also the parliament remits to them. And also that the commissary-general make thankful payment monthly to the said train of artillery after the expiring of the said one or two months at the end of every month, with this declaration: that in case of non-thankful advance in manner aforesaid and non-thankful payment of the said other month thereafter, the said train of artillery and every one of them at their pleasure shall have liberty to quit the said service and shall have a free pass, in respect whereof ordain and command all persons fit for the charge and several services above-written to accept and serve in the same upon the pay and advancement to be determined in manner above-mentioned. And ordain the auditors of the accounts to fit the accounts of all those of the artillery for their service within this kingdom of Scotland.
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The estates of parliament, considering that the commissioners of those shires who have taken up their proportional parts of the £5,000 sterling appointed for lame soldiers, widows and orphans of dead soldiers and have given their bonds for payment thereof, according to the act of the commissioners sent to Newcastle, ratified in parliament, and are now ordained by a former act of this parliament to redeliver these sums to [Sir John Wemyss of Bogie], commissary-general, upon his bond, will not be free of the execution of the aforesaid bonds given by them at their receipt of the said sums, therefore the estates do hereby suspend all execution upon the aforesaid bonds given by the said commissioners at the instance of any party or person whatsoever until the said sums contained in their bonds be really repaid to the said commissioners by the commissary-general or his deputes by his order and warrant, that herewith the commissioners may fulfil the condition and obligations of their bonds and thereupon retire the same or discharges thereof.
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The estates of parliament, taking into their serious consideration that the maintenance already imposed upon the several shires and burghs of the kingdom will not be sufficient to support the army which they are necessitated to keep up for repressing the rebels and enemies of this kirk and kingdom and for the incident charges of that army, and finding no other way more just and equal and less prejudicial to the kingdom for supply and for making up the additional charge for maintenance of the army and incident charges thereof than the raising and uplifting of monies by a regulated and well ordered excise, they therefore statute and ordain that the several rates of excise after-specified shall be paid for all and every one of the particular commodities and others following over and above all customs and other duties due and payable for the same, namely: for each boll of malt brewed in ale or beer, strong or small, to be paid by the brewer thereof, 20s, and the brewers for their relief shall have power to take up from the buyers for the excise of each pint of ale or strong beer 2d; and of each pint of small beer 1d; for each pint of foreign imported beer, to be paid by the importer thereof, 12d; for each pint of French wine 1s 4d; for each pint of Spanish wine, Rhenish wine, canary and malvasia 2s 8d; and the estates enact and ordain that the excise of the wine already in the vintners' hands be paid by the vintner monthly after the same is sold, and that the excise of the wine already imported and yet in the merchants' hands unsold or hereafter to be imported be paid by the merchant, importer thereof, within the space of one month after the same shall be sold by the merchant; and the merchant, importer of the wine, shall have hereby power to take up the excise thereof from the vintners. For each pint of aquavitae or strong waters made within the kingdom, to be paid by the maker thereof, 2s 8d; and for aquavitae and strong waters imported, sold and made use of within the kingdom, in respect the same is prohibited and ought to be confiscated, to exact for the excise of each pint thereof 6s 8d without prejudice of the confiscation by the king's treasurer and his deputes according to former acts. For each pound of tobacco, to be paid by the importer thereof, 2s; for each ox, cow or bull slain of £16 price or above, to be paid by the slayer thereof, 20s; for each ox, cow or bull slain under £16 price, to be paid by the slayer thereof, 13s 4d; for each ox, cow or bull exported, to be paid by the exporter thereof, 30s; for each sheep slain, to be paid by the slayer thereof, 2s; for each sheep exported, to be paid by the exporter thereof, 6s; for each stirk† of £8 price or above slain, to be paid by the slayer thereof, 6s 8d; for each stirk under that price slain, to be paid by the slayer thereof, 4s; for each stirk exported, to be paid by the exporter thereof, 10s; for each calf or goat slain, to be paid by the slayer, 2s; for each swine 6s; for each lamb or kid slain, to be paid by the slayer, 12d; for each lamb or kid exported, to be paid by the exporter thereof, 2s. For the imported merchant wares after-specified, namely: all cloth, baizes, friezes, kerseys, serges and all other cloth and stuff made of wool; as also for all sorts of silk stuffs, worsted and hair stuffs or mixed stuffs of linen and wool, hats and hatbands of all sorts, stockings of silk, worsted or thread, ribbons, pearling, lace and passement of which silver, gold, worsted or thread, hanks and spools of gold and silver thread, cloth of gold and silver, cambric, lawn, Holland cloth and stuffs and all kind of made work whatsoever imported for sale, for each 20s worth thereof 12d (excepting from this boots and shoes imported, which are declared to be excise free), to be paid by the merchant, importer, the one half thereof within three months after the importing of the same and the other half within three months thereafter; and that the merchant, importer, within the space of 15 days after the importing of the said goods hereafter give up a true entry thereof to the commissioners under the pain of confiscation of what is not given up, and, for what is already imported, that these persons in whose hands the same is within 15 days after the proclamation hereof give up a true inventory thereof to the said commissioners under the pain of confiscation and pay the excise monthly when the same is sold upon oath. For each £12 worth of coals exported in Scottish or English bottoms, to be paid by the coalmaster, 10s; for each £12 worth of coal exported in foreign bottoms, to be paid by the coalmaster, 15s; for all yarn exported, either linen or woollen, for each 20s worth thereof, to be paid by the exporter, 2s; for all rough hides exported, for each 20s worth thereof, to be paid by the exporter, 2s; for sheep skins exported, for each 20s worth thereof, to be paid by the exporter thereof, 12d; for all wool exported, for each 20s worth thereof, to be paid by the exporter, 2s, without prejudice of the confiscation by the treasurer and his deputes, according to the former acts of parliament. For each stone of tallow exported for the excise thereof 20s, without prejudice of the confiscation thereof by the treasurer and his deputes, according to the former acts. Item, for each 20s worth of goat skins exported 12d; and for each 20s worth of buck and deer skins exported 2s. And the estates declare that the payment of the excise above-mentioned for any of the particular commodities before rehearsed which are prohibited and forbidden goods to be exported or imported is and shall be always without prejudice of the confiscation thereof by the treasurer and his deputes, according to the former acts made relating thereto. And farther the estates find, declare and ordain that the aforesaid excise appointed to be paid for ale, beer and butcher-meat as is before ordained shall only be payable for that which is bought and sold, and not for that which is brewed and slain in men's own houses for their private use and not for sale; as also what is brewed by universities or sold to them for their drink shall be likewise free of excise. Which excise above-mentioned, regulated in manner before rehearsed, and collection thereof the estates declare shall begin upon 12 March instant for wine, as also shall begin for all other excisable commodities and goods aforesaid within the whole bounds, both to burgh and landward, upon the south side of the River Tay upon 20 March instant, and upon 30 March instant for the whole bounds aforesaid upon the north side of the River Tay, and shall only continue and endure until 1 January 1648 exclusive after the beginnings thereof respectively aforesaid. And the estates ordain the sum of 80,000 merks per month of the first and readiest of the aforesaid excise monies during the space above-written to be employed to make up and supply the additional charge of the maintenance of the army and incident charges thereof with the aforesaid maintenance already imposed, and ordain the surplus of the excise monies to be employed for payment of arrears due for quarterings, for the Dutch guilders and silverwork yet unpaid (if any be) and for payment of the annualrents of the borrowed monies indebted by the public upon public security, and ordain the same surplus of the excise monies to be allowed for these causes respectively after account and reckoning made relating thereto and after the said sum of 80,000 merks per month designed for the supply of the maintenance of the army and incident charges thereof shall be first completely paid per month. And the said estates of parliament, finding it necessary that a commission be given to some able persons who may have the sole and only ordering and managing of the said excise, they have nominated, appointed and made choice of and hereby nominate, appoint and make choice of David [Carnegie], earl of Southesk and Robert [Balfour], lord [Balfour of] Burleigh for the noblemen, Sir Michael Balfour of Denmilne, knight, and Mr George Dundas of Manor for the barons, George Jamieson, provost of Cupar, and George Gardyne, burgess of Burntisland, for the burghs, to be commissioners for the excise; and the said estates do hereby give, grant and commit full power, warrant and commission to the aforenamed persons (or any four of them as a quorum, there being one of each estate) to have the sole and only ordering and managing of the excise, and to nominate and appoint collectors, one or more, for presbyteries or shires as they shall think fit, and to remove, alter and change them as often as need be, and to make and set down all such acts and ordinances as they shall find necessary and expedient for the furtherance of the service, and to see the same put to due execution, and to call for and receive in the accounts of the whole excise of this kingdom, and to fit and allow the same, and to appoint and ordain the whole excise monies to be paid and delivered in to James Stewart, treasurer, our collector of the excise, who is only to disburse and give out the same again as he shall be warranted by precepts directed to him by the said commissioners and by these six of the committee of estates who are to be adjoined to them as commissioners with them for farming the excise. The quorum of both joined together for farming and granting of the said precepts is hereby declared to be seven, there being two of each estate, to whom the said estates of parliament do hereby give and commit the sole and only power of the granting and subscribing of the said precepts. With power also to the said six commissioners for the excise hereby nominated as said is (or any four of them as a quorum, there being one of each estate) to call before them all persons who shall happen to violate and transgress any of the acts and ordinances made or to be made anent the excise or who shall happen to do or offer any wrong or injury to the collectors, messengers of arms or any other persons who are or shall be employed in the excise, and to censure and punish them as their fault deserves; as likewise to grant and direct forth letters of horning, poinding, caption and all other letters and executorials necessary and requisite for payment of the said excise, tack duties thereof and for the speedy gathering in and uplifting of the same, and for fulfilling of all acts and ordinances made or to be made relating thereto and of the bonds given or to be given by the collectors and their cautioners or by the farmers and their cautioners; and in the same manner to grant full pensions upon good reasons of the charges of horning to be used for payment of the excise and to decide and discuss the said suspensions, and also to discuss, decide and determine all actions, questions and controversies that may arise between party and party or between any party and the collectors or farmers anent the excise, and to pronounce decreet and sentence therein and to direct forth all letters and executorials necessary and requisite thereupon, and to do and perform everything concerning the said ordering and managing of the excise. And likewise the said estates of parliament do hereby give, grant and commit to the said commissioners for the excise and to such six of the committee of estates as shall be designed and appointed by the said committee for that effect, namely: two of each estate, whom the said estates of parliament do hereby ordain the said committee of estates to nominate and design, and who being so nominated and designed are hereby joined with the other six commissioners above-named to be commissioners for the excise in the matter of farming and granting of precepts only (or to any 7 of the said whole 12 commissioners as a quorum, there being two of each estate), full power, warrant and commission to set in farming the excise of particular burghs, shires, presbyteries or parishes as they shall think fit and the excise of the whole kingdom in whole or in part, to such persons and for payment of such duties and upon such conditions as may best contribute to the good of the public and can be had thereof, and to appoint diets of rouping for that effect, and to do everything necessary and requisite relating thereto. And also the said estates of parliament do hereby give, grant and commit full power, warrant and commission to the six commissioners above-named herein nominated (or any four of them as a quorum, there being one of each estate as said is) to call for all bygone excise so far as has been uplifted by the collectors, either to burgh or landward, and the excise of the wine where the same has been taken by the vintners, and to use all kind of execution necessary for gathering in thereof, and to dispose and allow the same for the uses expressed in the acts of parliament only, allowing always the former assignments made by the parliament in favour of any persons, burghs or shires; and likewise to receive in, fit and allow the accounts of the arrears for quarterings with the bonds, acts and warrants granted by the public for payment of the Dutch guilders, prices of silver work and other public debts. And with power to the said commissioners (or quorum thereof above-written) as is above-mentioned to grant precepts and warrants for payment of the said arrears for quarterings, Dutch guilders and prices of the silver work (if any be owing) and annualrents of the monies indebted by the public out of the bygone excise and out of the new excise now condescended to, the additional sums for maintenance of the army being first satisfied out of the said new excise as is before prescribed and ordained. And the said estates of parliament do hereby ordain the aforesaid six commissioners nominated herein to attend constantly upon the charge and employment hereby committed to them, and, in respect of their constant attendance, the said estates modify and appoint for them the monthly allowance following to be paid to them out of the said excise by the treasurer thereof, namely: to either of the said two noblemen, £200 per month; to either of the said two barons, 200 merks per month; and to either of the said two burgesses, the sum of £88 17s 8d per month. And the said estates of parliament do hereby ordain and appoint Sir John Wemyss of Bogie, commissary-general for the army, and James Stewart, treasurer of the excise, to be supernumerary in this commission and to have place and vote therein. And where the excise shall not be farmed, the said estates of parliament do hereby ordain that the way of the collecting thereof shall be as follows, namely: the said estates hereby give power and warrant to the magistrates and council of the royal burghs and such as they shall appoint and be answerable for to collect and uplift the whole excise within the bounds of their burghs, pendicles and liberties thereof in manner and according to the table of excise except what shall be farmed, and ordain the said magistrates and council and their collectors to do and use their exact and faithful diligence relating thereto and to make account, reckoning and payment of the whole excise within their burghs, pendicles and liberties thereof to the said commissioners for the excise at such times and diets as they shall appoint for that effect; and for landward, the said commissioners for the excise have hereby power and warrant granted to them to nominate and appoint collectors, one or more as may be had and as they shall think fit, for each presbytery or shire, who shall have power to substitute their depute collectors for parishes as they shall find necessary. And the said estates appoint and ordain the fee and allowance for the collectors and their deputes, as well to burgh as landward, for their pains and charges shall be 10 per cent of the excise to be collected and accounted for by them, and ordain that the whole accounts of the excise, as well to burgh as landward, be given up upon the oath and declaration of the magistrates of the royal burghs and their collectors for the burghs, and of the collectors of the shires or presbyteries and their deputes for landward, that the accounts are just and true and nothing omitted nor concealed to their best knowledge, and that they have done their duty faithfully and honestly for the good of the public. Item, the said estates hereby grant power and warrant to the farmers of the excise and to the collectors thereof and their deputes, as well to burgh as landward, to enter the cellars, taverns and brewhouses of those persons liable in payment of the excise and to take up inventory of the excisable goods being therein, that the excise thereof may be the better known and uplifted. Item, the said estates ordain that all brewers for sale within this kingdom and all importers of foreign beer shall weekly deliver to the collectors of that bounds where the same is brewed or imported a true and perfect list and inventory of the whole malt so brewed and foreign beer so imported, and weekly pay the excise thereof at the rates expressed in the table of excise; wherein if they fail, it is ordained that they shall be liable and subject in payment of the triple amount of excise, and their failure herein to be proven by witnesses, oath of party or any other lawful manner of way. Item, the said estates ordain that all the maltmen and millers, as well to burgh as landward, shall weekly give up to the collector of that bounds a true and perfect list and inventory upon oath of the quantity of the malt made and delivered by each maltman and ground by each miller and the persons' names to whom and to whose use the same is made and ground (except such malt as shall be made and ground for private use, without sale, and malt exported out of the country); wherein if they fail, they, being desired thereto by the collector, the maltman or miller so failing is hereby ordained to pay for each boll of malt so concealed the sum of 40s money, to be uplifted by the collector and accounted for by him in his accounts for the use of the public. Item, the said estates of parliament do hereby give and grant power and warrant to the farmers of the excise and to the collectors thereof to convene the said maltmen, millers and brewers before such of the committee of war of the shire as shall be nominated by the committee of war for that effect in landward and before the magistrates within burgh or such as they shall appoint, or in case of their omission or of not meeting, before the sheriff of the shire, stewart of the stewartry or bailie of the bailiary and their deputes, for giving up of the said malt so weekly made, ground and brewed by the said maltmen, millers and brewers upon their oaths, which shall be brought in by the said collectors with their accounts to the commissioners for the excise for the better trial of the quantity of the said malt. And the said estates of parliament do hereby authorise and ordain the committees of war of the shires to nominate and appoint some two or three of their number in each quarter of their bounds in landward, and also authorise the magistrates within burgh or such as they shall appoint for taking of the oaths of the said maltmen, millers and brewers and of the butchers and other persons liable in payment of excise upon the quantity of the malt made, ground and brewed and of the butcher-meat and other excisable commodities slain and vented within their bounds, to be reported under their hands by the collectors to the said commissioners, together with a perfect list of the names of the whole brewers, butchers and vintners of excisable commodities within each parish and burgh, and the quantity of malt, butcher-meat and other commodities brewed, slain and vented by each one of them weekly, subscribed by those of the said committee of war who shall be designed for that effect for landward and by the magistrates within burgh. Item, it is ordained that the excise of the malt transported to the highlands which is to be brewed and sold shall be paid by the buyers and transporters to the sellers thereof, notwithstanding that they buy the same upon trust; which sellers of the said malt shall pay the excise thereof weekly as the same is sold by them and shall give a ticket to the buyers and transporters bearing the excise to be already paid; which, being produced to the collectors where the buyers and transporters live, shall liberate them of the excise, otherwise they shall be liable in payment thereof. Item, the said estates of parliament statute and ordain that all merchants, importers of wine and tobacco, within the space of 10 days after the importing thereof for all wine and tobacco hereafter to be imported, and that all merchants, importers, vintners, retailers and other persons in whose hands any wine or tobacco already imported now are, within the space of 15 days after the publication hereof at the cross of Edinburgh, give up under their hands and upon their oath and declaration to the said commissioners for the excise a just and true inventory of the said wine and tobacco and pay the excise thereof, according to the table and in manner as is above-mentioned; wherein if they fail, it is ordained that they shall be liable and subject in payment of the triple amount of excise and the failure to be proven as above. Item, the customs officers and their clerks are hereby ordained to deliver to the commissioners for the excise, farmers and collectors thereof a just and true extract of the whole goods entered liable to pay excise weekly or monthly, and as often as they shall be desired thereto. Item, it is ordained that all makers of aquavitae or strong waters shall once every 15 days deliver to the collector of that bounds where the same is made a true and perfect list and inventory of the whole aquavitae and strong waters so made, and weekly pay the excise thereof as the same is sold; and also that all persons in whose bonds any aquavitae or strong waters already made or imported now are give up the same to the collector of that bounds within 10 days after the publication hereof and pay the excise thereof weekly as the same is sold; wherein if the said persons, makers of aquavitae or strong waters, or in whose hands the same now are shall fail, they shall be liable in payment of the triple amount of excise and the failure to be proven as above. Item, it is ordained that all coalmasters be obliged to cause their managers at the loading of any ship or vessel with coals to be exported out of the kingdom to keep a book wherein shall be inserted the just price of the load of the said ship or vessel, with the name of the shipmaster or skipper and the time of the loading thereof; which book or duplicate of the same shall be delivered to the collector monthly upon the first Tuesday of each month, and the master and owner of the said coal (at the least the coal manager) shall subscribe the said book declaring upon his oath that the same is just and right, and the coalmaster shall pay the excise accordingly; wherein if he fail, he shall be liable in payment of the triple amount of excise; and the coalmaster, for his relief, shall have power to take from the buyer the excise of the coal exported over and above the price thereof. Item, it is ordained that all butchers shall weekly give up upon oath to the collectors a just and true list and inventory of the whole butcher-meat slain by them and pay the excise accordingly, under the pain of tripling thereof and the failure to be proven as above. Item, it is ordained that all exporters of cattle, hides, skins, yarn and other commodities exported liable in payment of excise give up the same to the collectors before the exporting thereof, and pay the excise under the pain of tripling the same and the failure to be proven as above; and if these commodities exported by sea shall happen to be cast away upon sea or taken by pirates, the excise thereof being paid before exporting the same shall be allowed to the payers in their next excise upon the production of a lawful testificate bearing the loss of the said goods; and it is declared that this shall be extended to all goods which shall happen to be cast away upon sea between port and port within this kingdom. Item, the estates of parliament do hereby ordain that if any person or persons liable in payment of excise shall conceal and not give up the same or refuse or neglect to pay the excise thereof or do anything contrary to the acts made relating thereto, they shall be liable and subject in payment of the triple amount of excise, whereof two parts for the use of the public and the third part to the informer for his pains. And the said estates of parliament do hereby declare and ordain that it shall be lawful to poind for the double of the excise which shall not be paid before the expiring of the days of the charge to be given for payment thereof, and that it shall not be needful to take the goods poinded to the market cross of the head burgh of the shire or other jurisdiction, but only to apprise the same upon the ground where they shall be apprehended, which the said estates declare to be sufficient in this case. And further the estates of parliament do hereby warrant and authorise the farmers of the excise and collectors thereof to call for such a number of the commissary-general's troop as shall be necessary to quarter upon the deficients, who shall have free quarters from the said deficients until they make payment of what is due by them, and ordain the said commissary-general and the officers of his troop to readily answer the farmers and collectors herein. And with power to [Sir Alexander Gibson of Durie], clerk register, to nominate and appoint clerks deputes, one or more, to be clerks to the committee for the excise.