[1704/7/150]¹

The account of the tunnage, read, whereof, and of the commission's remarks thereon, the tenors follow:

Account of the tunnage

By an unprinted act of 1695 there was 16s imposed upon each tun of foreign ships trading in this kingdom and 4s Scots on the tun of each Scots ship above twelve tuns' burden.

This imposition commenced 1 August 1695, being appointed for carrying on an account of the ancient and present state of this kingdom and a geographical description thereof by Captain [John] Slezer and John Adair, and was to be uplifted by the collectors of the customs who were made liable for their omissions as well as their intromissions.

Upon 1 September 1698 the parliament did by a new act reduce the imposition of 16s per tun on foreign ships to 8s Scots per tun for encouragement to those who would export coal, and raised the foresaid imposition to 24s shilling per tun to be exacted from all other foreign ships arriving in this kingdom upon the account of any other trade. This new imposition, with the above-mentioned 4s on our own shipping, was continued for five years to be applied for keeping up the three frigates belonging to the government and for maintaining a professor of law at Edinburgh, in so far as there should be an surplus in the tunnage more than what should be found due to John Adair and Captain Slezer.

Charge of the tunnage upon the collectors from 1 August 1695 to 1 August 1698	£	s	d
By collections, £21,339	£21,339	-	-
Discharge
For printing presses, types, paper and other charges for promoting the geographical description of this kingdom by John Adair, £12,840	£12,840	-	-
Brought from the other page	£12,840	-	-
To Captain Slezer, £4,800	4,800	-	-
To Sir Archibald Sinclair and Hugh Brown, £3,300	3,300	-	-
Balance resting by the collectors, £399	399	-	-
Total	£21,339	-	-

This is the best account the commission can give to the parliament of the tunnage until the year 1698, for though nothing has been wanting in their part to the making up of a more exact charge upon the collectors by considering the report books belonging to the several customs houses and the books of the lights of May island, yet their endeavours have hitherto been unsuccessfully. However, they have good reason to think that if this fund had been rightly managed it had turned to a much better account.

The commission has succeeded no better in their inquiry into the same from 1 February 1698 to 1 September 1703, only by a modest computation and with respect to the first charge they apprehend that at least the sum of £44,000 ought to be charged upon the collectors. But they hoped there will be such measures laid down by Sir Andrew Home, now general collector of that fund, as will prove effectual for giving the parliament satisfaction.

They must likewise represent to the parliament that four of their number did visit Mr Adair's work and told them it was far advanced and deserved encouragement.