The Records of the Parliaments of Scotland to 1707, K.M. Brown et al eds (St Andrews, 2007-2025), date accessed: 15 February 2025
[1706/10/163]1
Procedure: eighth article, clauses and amendments debated
Thereafter these clauses of the eighth article of union in relation to Scots salt were again read. And, after some reasoning thereon, a clause was given in to be added thereto in these terms: and with proportional drawbacks and allowances as in England, with this exception that Scotland, after the said seven years, shall remain exempt from the duty of 2s and 4d a bushel on home salt imposed by an act made in England in the 9th and 10th of King William III of England, and if the parliament of Great Britain shall at or before the expiring of the said seven years substitute any other fund in place of the said 2s and 4d of excise on the bushel of home salt, Scotland shall after the said seven years bear a proportion of the said fund and have an equivalent in the terms of the treaty.
And after further reasoning on the said clause, another clause was given in in these terms: but Scotland shall in all time after the union be exempt from paying of all duty or tax on salt made in Scotland in so far only as the said salt shall be made use of within that part of Great Britain now called Scotland, but all salt made in Scotland, from and after the union, that shall be exported to that part of Great Britain now called England, or to any other nation as formerly, or that shall be employed in salting of fish or butcher-meat to be exported, or for victualling of ships to go to England, or any other nation, shall be liable to the same duties as shall be then payable for salt made in England, to be levied and secured in the same manner and with like drawbacks and allowances as in England, and that, after the union, no salt whatsoever shall be brought from Scotland to England by land in any manner under the penalty of [...].
And, after further debate on the said two clauses, the vote was stated, approve of the said first clause or second. But before voting, it was agreed that the members' votes shall be marked and that the list of their names, as they shall vote, should be printed and recorded.
- NAS. PA6/36, f.44/201 (note parallel folio system).