Legislation

The convention of estates ordaines this, their act and ordinance for raiseing of moneyes be way of excise, to be furthwith printed and published at all the mercat croces and parishe kirkes of this kingdome, quherthrow nane pretend ignorance of the same.

Excyse2

At Edinburgh, the 31 of May3 1644

The convention of estates, considering that this kingdome have entered in a Solemne League and Covenant for reformation and defence of religion, the honour and happines of the kingis matie and the peace and libertie of the kingdoms of Scotland, England and Ireland, and in pursueance of these endis, being forced to levey ane armie to be sent into England, and that be the said covenant they are bund in conscience and duetie and for their owne saiftie to contribute their best endeavoris in provydeing of some meanes for preservation of religion, lawes and liberties from utter ruine, for releefe of the necessiteis of the armie sent frome this kingdome for that purpose and for some supplie of the extreeme wantis of the Scottis armie in Ireland, and als remembring that the great burdens of this kingdome have hithertills lyne upon the weele affected who did willinglie embrace the same, whills the malignantis were useing all cuning wayes both to frie themselves and hinder otheris, doe find it absolutlie necessar that some constant, just and equall way least prejudiciall to the kingdome and most beneficiall to the caus in hand be resolved upon for setleing ane solide fundation of a stock of credit and securitie quherupon soumes of money may be raised for the present supplee and future releeffe of the necessities of these armies; and efter serious deliberation have agreed that the same sall be be way of excise, and accordinglie statutes and ordaines that the severall rates theirunto annexed sall be layed on all and everie the commodities following, over and above all customs and other dueties due and payable for the same, and recommends to the comittie of estates to take some course how this excise may most speedielie and with least trouble and expence to the kingdome be uplifted throw the shyres and borrowes theirof.

The roll of the particular commodities subject in payment of excise and of the rates layed theiron

On everie pynt of ale and smale beire sold, to be payed be the brewer or maker theirof, and to be allowed to him in the pryce, or which anie hous keeper breweth for his owne spending to be payed be everie suche hous keeper, 00-00-04

Beir or ale exported for provision of ships is to pay no excise.

One forrane imported beire, everie pynt, 00-01-00

One everie pynt of strong beire to be peyed sicklyke be the brewer or hous keeper, 00-00-06

One everie pynt of Frenche wyne alreadie imported or to be imported to be payed be the first buyer therof (the buyer being ane ventner) efter the sale of the same, provydeing it sell before Lambmes nixt or be the buyer for privat use imediatlie efter the buying, 00-01-04

One everie pynt of Spanishe wyne in likemaner, 00-02-08

One everie pynt of aquavytie or strong watteris sold within the countrey, 00-02-08

One everie pund of tobacco, 00-06-00

One everie slauchtered oxin, bull or kyne of sixteene pund pryce or above, to be payed by the kyner or slayer, 00-20-00

And one everie on[e] of them under that pryce, 00-13-04

One all oxen, bulls or kyne transported to be payed be the transporter for the peice, 00-24-00

One all sheepe slaughtered or transported at or above 40 sh. pryce, [to be] payed be the slayer or transporter, 00-04-00

And under that pryce, 00-02-00

One all slaughter stirkes of eight punds pryce or above, 00-06-08

Sicklyke one everie suche stirke beneth that pryce, 00-04-00

One all calffes or goatis of 40 sh. pryce the peece or above sold for privat use, 00-04-00

One each of them under that pryce, 00-02-00

One all swyne, 00-06-00

One all lambs and kidis, 00-02-00

One the merchandice of everie elne of silke stuffe frome fyve merkes value to ten to be payed be the buyer, 00-06-08

One everie elne theroff above ten merkes, 00-10-00

One everie elne of plushe [or] pane velvet, 00-20-00

One everie elne of satyne, 00-13-04

One everie unce of gold or silver lace, 00-13-04

One everie elne of gold or silver cloath, 03-00-00

One everie bever hat, 00-24-00

[On everie halfe bever hat, 00-12-00]4

One everie paire of silk stockines, 00-13-04

One everie elne of bread cloth not exceeding seven punds retailled, 00-06-00

One everie elne of cloath exceeding that pryce, 00-12-00

One each elne of narrow cloath serges and other worsett or hair stuffes imported at or above fourtie shillin the elne, 00-02-00

One each elne of baise or freisses at or above threttie shillin the elne, 00-01-00

One all camrick, laune or Holand cloath for the value of each tuentie shilline, 00-01-00

One everie elne of imported pearline of threid or silke betuix three and six punds, 00-12-00

One the elne betuix six and tuelffe punds and so furth proportionablie, 01-04-00

One coale exported in Scottis or English bottomes of the value of tuelfe punds, 00-06-00

One all coale of the same value exported in forrane bottomes, 00-12-00

One everie tuelffe pund value of all kynd of made worke brought home, 00-13-04

All manner of worke made within the kingdome to be frie of excise.

This to begin upon the tent day of Februar nixtocome, and to endure onelie so long as the necessitie of the armie sall requyre, and at the furthest bot for ane yeere; and if the parliament at their nixt meiting sall in place heirof find out and appoynt a better and more expedit way to provide money for supplieing of the armies and paying the provision made to them in the interim, then this way of excise is to cease.

And it is heirby declaired that the remander of the brotherlie assistance, the arreares due to the armie in Ireland and what sall be due for mantenance of this armie and all other soumes adebted to this kingdome be the kingdome of England being payed, and therwith all publict debtes and burdens of this kingdome with what salbe due to the armies being defrayed, the remainder thereof over and above this defrayment sall be employed for repeyment of the excise in maner following, viz: whatever sall be the proportion of the excise gottin within the toune of Edinburgh and liberties thereof, the equall halfe of the same sall be repayed to the magistrats and counsell for behove of the said toun; and everie other burgh sall have repetition of the tua pairt of the proportion of excise furnished be them, and the remander not allowed to the burghes in maner foresaid sall be given proportionablie for the publict use of the severall shyres according to the quantitie of excise payed be thame.

  1. NAS. PA8/1, f.126r-128r.
  2. An extract of this act, with a minute of its proclamation by a herald on 1 February 1644, can be found in NAS. PA6/8 at 31 January 1644.
  3. Sic. '[Januarie]' in APS.
  4. In APS only.