[1599/7/7]¹

Act regarding the paying of custom

Forasmuch as it is understood to the king's majesty, his nobility, council and estates presently convened that by diverse acts of parliament, laws and constitutions heretofore observed, all manner of English goods brought within this realm are and have been ever subject and in use of payment to his highness of a certain custom and duty properly appertaining to his majesty as a part of the patrimony of his crown; likewise also all other sorts of cloth, silks stuffs and merchandise brought within this realm from foreign nations are by an act of his majesty, his nobility, council and estates of the date 13 May 1597 ratified and approved in the parliament held at Edinburgh in the month of December that same year, subject to the payment of a certain custom to his highness and the merchants, importers of the said goods, ought not to unload, unpack nor dispose thereupon until the same be first entered, seen, marked and duly subject to custom duty by the customs officers appointed thereto. Notwithstanding, the custom of the said goods are very far overseen, to the great hurt and discommodity of his majesty, in respect there is no seal appointed to be hung to the said goods according to the use and custom observed in other nations, whereby the goods subject to custom duty could in no way be known from the uncustomed goods, and so, by their confusion, the merchants, owners and importers of the said goods, immediately after the arriving and coming of the said goods within this realm, unload, unpack, sell and conceal the same and never offers nor presents no part thereof to be subject to custom duty according to the order, to the great prejudice of his highness. Which being now considered by his highness, his said nobility, council and estates, and they finding that by the want of the said seal his majesty is and has been greatly defrauded of his customs, ordain therefore the whole customs officers within this realm to cause make and print a seal and stamp of seal containing two halfs for every burgh and sea port within this realm where they are established customs officers, the one half thereof containing 'Jacobus Rex', with his highness's arms and crown, and the other half the name of the burgh where the same shall remain; which seal and stamp shall be applied to lead, being so struck and printed with the said stamp, shall be applied to every woven piece and quantity of cloth, silk and stuff of whatsoever nation that hereafter shall be brought within this realm by sea or land before the same be presented to open market, sold or in any way disposed upon; and the one half of the said seal to be kept by the customs officer, and the other half by the clerk of cocket, the owners of the said cloth, silks and stuffs paying the custom thereof. And to the effect the cloth, silks and stuffs presently being within this realm may be known and determined from that which hereafter shall be brought within the same, it is also determined and ordained that the customs officer of every burgh and sea port shall repair to the dwelling houses and booths within every one of the same burghs and ports where they are particularly appointed customs officers, and there receive the oaths of the owners of such pieces, quantities and woven articles of cloth, silks and stuffs as are therein, whether the same has paid the custom thereof or not; and such as have not paid custom, that the same be then instantly paid and the said seal in token thereof applied thereto, and to all the other pieces, quantities and woven articles which shall be apprehended within the said booths and houses whereof the custom has been paid of before, upon the expenses always of the said customs officer. And that the owners of the said cloth and stuffs require the customs officers within every burgh and port particularly to repair to their said booths and houses to this effect within 14 days after the publication hereof, and further to do and perform all other things which to every one of them is appointed to be done in manner foresaid, under the pain of confiscation of all the pieces, woven articles and quantities of cloth and stuff that shall be apprehended thereafter wanting the said seal. And that no manner of persons, importers of the said cloth, silk and stuff within this realm in time coming, presume nor take upon hand to sell nor dispose upon the same, nor no part thereof, to the time the same be presented to the customs officers within the custom house, the custom thereof paid and the said seal in token thereof applied to every particular piece of the same as said is under the pain of escheating of the same, certifying them if they fail, that all and whatsoever woven articles, quantities and pieces which shall be apprehended wanting the said seal shall be confiscated and intromitted with to his majesty's use as escheat with all rigour and extremity in example of others. And that letters of publication be directed hereupon, through which none pretend ignorance of the same.