[1681/7/32]*[print] [email] [cite] [preceding] [following]
The estates of parliament, considering that the excise of forraigne and inland commodities, imposed by the fourteinth act of the first session of his majesties' first parliament, does terminat with the life of his sacred majesty who now reignes, whom God Almightie long preserve; and they being desirous that the royal government of the kingdom should not be then destitute of a due and suteable support for defraying the exigences thereof, they doe, therfore, make ane humble and cheerfull offer of a continuation of the excise for the space of five yeers to begin at the termination foresaid, to be raised, levied and collected off the forreigne commodities specified in the said act, at the rates mentioned therin, and in subsequent acts of parliament which are holden as here repeated; and likewise of the inland commodities of this kingdom, and particularly of the tuo merks Scots upon each boll of malt, browen and sold within the kingdom, and three shilling[s] Scots upon each pint of aqua-vitae and strong waters, not made of malt browen and sold within this kingdom; with power to his majesties' royal successors, during the saids yeers, to nominat and appoint collectors and other servants for the collecting and inbringing of the said excise or to set the same in farm to the best advantage as they shall think fit. It is always hereby declared that then neither commissioners of shires nor heretours shall be lyable for the quotas of the shires, nor shall the land-rent be affected therwith, but that the same shall onlie be collected from the brewers, vintners and tapsters over the whole kingdom, according to the extent of their brewing, and at the rates foresaids, during this said continuation.