Page:The Laws and Acts of Parliament of Scotland.djvu/693

King C H A R L E S the I I. n 9 X I I. ACT concerning the Excife and Cuffomes. December 15-. 1669. FOrafmuch as many debates, queftions and inextricable difficulties do and may arife, in levying and inbringing of the Excife, impofed by the fourteenth act of the firft Seffion of His Majefties firft Par- liament, to the great prejudice of His Majefty, and of the Trade of this Kingdom : Therefore, and for preventing and clearing of the fame, and to the effect , thefaid Excife may be more orderly and eafily levyed and collected , His Majefty with advice and confent of His Eftates of Parliament, Statutes and ordains, Thatnotwithftanding the faid Excife is due and payable by the Retailers, yet the Importers mail be lyable for the fame in time coming, at the rates contained in the faid Act, for Wines of all forts, Vinegar and Salt, as they are particularly expreft therein , and that under the provifions after-fpecified : To wit, that what fhall not be payed by the Retailers, fhall be compleatly made up by the Importers, within twelve moneths after the importation thereof, for which they are to give fufficient fecurity to the Farmers or Col- lectors of his Majefties Excife , at the entry of the faids Wines , which are to be according as they fhall be loaded at the port from whence they came 4 And for the faid Importers, their greater eafe and encourage- ment , his Majefty , with confent forefaid, doth Statute and ordain , That the collectors or Far- mers of his Majefties .Excife in all time coming, fhall grant abatement to the faid Importers of the fourth part of the faid Excife duties of all Wines and Vinegar imported and entred by them , inconfider- ation and upon the account of leckage and decayed Wines, and other hazards and inconveniencies. And further, It is Statute and Ordained, for the encouragement and greater eafe and advantage of trade and Merchants , that the Importers of all other Goods and commodities , except what is excepted from the duties of Excife by the forefaid act of Parliament, fhall pay the Excife thereof, according to the Books of Rates for His Majefties cuftoms, and as the faid commodities are and fliall be valued and rated in the fame; And if any of the faids commodities be not contained in the Books of Rates, the Ex- cife of the fame is declared to be five per cent, according to the value of the faid Goods; And the Excife of the faid Commodities is to be payed at the entring of the fame in the Excife-office , unlefs the faid Excifc- duty exceed thefum of one hundred Merks Scots; in which cafe, the faid Importers fliall be obliged to give fufficient fecurity for payment of the faid Excife-duty, within fix Moneths after the entring of the fame; they making it alwayes evident, that no Merchant fhall make entry of any Goods, but what pro- perly belongs tohimfelf. And for further encouragement of Trade and Traffick, It is Statute and Ordai- ned, that all Goods and Merchandife whatfoever imported, and which fliall be inftructed to be really ex- ported, within twelve Moneths after the entring thereof , fhall be free of Excife; and in cafe of payment there- of, the fame fhall be repayed at the exportation of the faid Commodities , the Importers alwayes making faith, that the Commodities exported, are the fame which were imported and entred; and in cafe bond of fecuri- ty hath been given for the excife of the faid Commodities , the fame fliall be returned unregiftrat, or difcharged iftnefameberegiftrat. And for the regulating of the Excife of Salt, and the better levying and inbringing of the fame, his Majefty, with confent forefaid, Statutes and Ordains, that the Importers of forraign Salt ofallforts, at their entring of the fame at the Excife-office, fliall give fufficient fecurity for payment of the Excife thereof , conform to the Rates contained in the forefaid fourteenth Act, and that the Importers fliall be obliged by the faid fecurity, to pay the faids refpective Excife-duties , for fuch parcels of the faid Salt as fliall be retailed, when and as the fame fhall happen to be retailed, and to pay compleatly the whole Excife of the faid Salt, within twelve Moneths after the entring thereof , and that whether the faid Salt hath been expended and imployed upon the cureing of Fifties or not; providing alwayes , there be abated and allowed to them, the Excife of all Salt that fhall happen to be caft away at Sea; And likewife, the Excife of Salt expended upon Fiflies , that may happen to be caft away betwixt one Port and another , before the fame be entred, to be exported out of this Kingdom, the wrack and quantities of the Salt or Fiflies loft there- by, being alwayes fufficiently inftructed. And further, It is Ordained that all In-land Salt confumed within this Kingdom, whether the fame be expended upon Fifhes or imployed otherwife , fliall be lyable to the duty of Excife, expreft in the faid Aft, which fhall be payed by the firft buyer thereof, and that before it be carried from the Salt-pans where it is bought; And albeit it be provided in manner forefaid, that the Excife-duties reJpecTive above-mentioned , fhould be payed for Forraign and Inland Salt , whether the fame be imployed upon Fiflies or otherwife, and that in refpect of the great difficulties, to clear and make appear what Salt is imployed upon Fiflies or not , and that his Majefty may be prejudged of the Excife of Salt, upon groundlefs pretences, that the fame hath been , or is to be imployed upon Fiflies; Yet, nevertheleffe, his Majefty being meft willing to give all due encouragement to the Trade of Fiihirg, and that whatfoever Salt fhall be imployed and expended in order to the faid Trade, and upon 1 he cureing of Fiflies to be exported, fliall in effect be free of excife; and upon, and after mature and exjet confideration of the quantity of Salt , neceffary and fufficient for each Laft of Herring and White-