Page:The Laws and Acts of Parliament of Scotland.djvu/694

 IZO The fecond 'Parliament of White-fifliofanykind, and of each Laft of Salmond, and what the Excife of the fame Salt refyeBive will amount to, finding; that the Excife of the Salt of the Laft of Herring and White-fifh , will amount to the fum often pounds, four millings Scots, and that the Excife of the Salt of each Laft of Salmond , will amount to the fum of twelve pounds, money forefaid. /i/is Majefty, withconfentforefaid, Statutes and Ordains, that there fliall be no Cuftom exacted at the exportation of the faids Herring and Whjte-fiili, and that whatever the forefaid ten pounds, four millings of Excife, fliall exceed the Cuftom payable for the faids Herring and White-fifh, at the exportation thereof, ihall be duly and ti'meoufly payed to the Merchant-exporters, with- out any delay, reward or abatement for each Laft of Herring and Whjte-filh ot any kind whatfoever that fliall be exported out of this Kingdom : And that the forefaid fum of twelve pounds, for the Excife of the Salt of each Laft of Salmond , at the entry and exportation fliall be payed to the Heretors , Life-renters and others , from whom the Merchant-exporters bought thefe Salmond, they alwayes producing Certificates from the refpective Heretors and others, making up thejuft quantities contained in their Entries; upon which Certi- ficate, the forefaid fum of twelve pounds is to be payed, to the Heretors and others from whom thefe Sal- mond were bought, or to any having their warrand to receive the fame; which fums reJpecJive above- writ- ten, for the Herring, White-fifh and Salmond, are to be payed in manner above-fpecified, by the Collectors at the refpective Ports where the fame fhall be entered, for whom, the Farmers and principal Collectors of the Excife are to be anfwerable and careful that the fame fliall be punctually payed; and in cafe of not pun- ctual payment, they fhall be lyable for the parties damage; providing alwayes , that the faid Herring, White-fiflies and Salmond, be duly entered in the Excife-office , and the exportation thereof fufficiently in- ftructed to the Collectors, fo as they may certifie the fame under their hands. Likeas, His Majefty , with advice forefaid, doth inhibite and difcharge the Collectors or Farmers of Excife upon any pretext, to give any eafe or abatement of the fourty (hillings Scots impofed by the forefaid fourteenth Act, upon ilk Bool of forraign Bay-fair , Linlithgtm-mesfoct , imported into this Kingdom : Certifying them , if they contra- veen, the faids Collectors fliall fuffer deprivation of their Office, and the faids Farmers fliall loofe the bene- fit of their Tack of the Excife , and fliall be further lyable to the payment of fuch fines and penalties , as the Lords of Exchequer fhall think fit to inflict. And for the better inbringing of the Excife of the faid In-land Salt, it is Ordained , that all Owners of Salt-pans and their Greeves , fliall be oblieged to exhibite and pro- duce to the Collectors or Farmers of Excife or their Deputies, when they fliall be required, their Compt- book of all Salt fold , to be per ufed by them , and returned within the fpace of twenty four hours, to the effect, it may be known what Salt is confumed , and that the Excife of the fame is duly payed , whereupon they are to make faith, if they be required , and that they have fold nor difpofed upon no more nor is contained in the faid Books ; And ficklike, the Salters of every Salt-pan fliall be oblieged to give an account to the Collectors of the faid Excife of the Salt appertaining to them any manner of way, and what they have fold of the fame, and to inftruct, that the fame hath been duly entered in the Excife-office , and that the Excife-duty of the fame hath been payed, whereupon, and that they have fold no more but what hath been duly entered, they are ordained to make faith if they be required ; It is alwayes provided, that where Excife-offices are in the Town or place where the Salt is made, the Salt-mafters, their Greeves or Salters, fhall be holdett to repair to the Excife-office, to the effect forefaid , if they be required; but if there be no Excife-office in thefe places , the Collectors or Farmers of Excife or their Deputies are appointed to conveen them at the , refpective Salt-Girnals, or Salt-pans where the Salt is made , and the faids perfons fliall not be oblieg- ed to gO any further. And in like manner, His Majefty confidering, that divers queftions and debates may arife, anent the interpretation of feveral Acts and Privilcdges made and granted in favours of Ma- nufactories, for immunity and exemption from the Excife or Cuftom of certain Goods, which are the Ma- terials of the faids Manufactories ; Doth hereby, withconfentforefaid, Statute, Ordain and Declare, That no Manufactory fliall have the benefit thereof, excepting fuch as fhall be, or hath been lawfully erected fince the firft day of January, onethoufand, fix hundred, fixty one years, and fliall be found by the Lords of His Majefties Exchequer to have been, ortobe erected conform to the Acts of Parliament, and to have the qualifications required by the fame. And further, His Majefty understanding, that if af- ter fo large expreffions of His Majefties Royal care and tendernefs for the advancement of Trade and eafe. of Merchants, any fliall be fo unfaithful as to pref ume to conceal and abftract the Goods imported by them, thereby evading the payment of the Cuftom and Excife due and payable to His Majefty ; not only His Majefty will be prejudged of His Cuftom and Excife, but alfo the Trade of Merchandife will be much endamaged by the faids Merchants their underfelling others, who do honeftly make true entries of their Goods, and pay the duties of Cuftom and Excife. Therefore, for preventing of the faid pre- judice and abufe, His Majefty, withconfentforefaid, doth give power and warrand to the Collectors of Cuftom and Excife, or to their Deputies , to call and purfue fuch perfons who fhall wilfully and wicked- ly conceal and abftract their Goods, or any part thereof, and not duly enter the fame, or who fliall be acceffory, or any wayes aiding and affifting to the concealing or abstracting thereof ; and that before the Lords of His Majefties Exchequer, if the faids perfons dwell and refide within twelve miles of the place where the faids Lords (hall happen to fit for the time, or in their option, before any other competent Judge • And in cafe the faids perfons live at farther diftance, it fliall be lawful to the faids Collectors or Farmers, or their Deputies, to purfue them before the Sheriffs , Stewarts of Stewartries , or Bailiff*