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of the duties formerly imposed of forty pennies in the pound on the price of all horses, and twelve pennies on that of all oxen and cows carried out of the country. Both corn and malt were often imported into Scotland at this period from England and other countries. From Ireland there was now a considerable exportation both of raw produce and of manufactured goods. In the records of the Exchequer for the first year of Edward I. a notice occurs of some cloth of Ireland having been stolen at Winchester in the preceding reign, along with some cloth of Abingdon, and some cloth of London called burrel. Mention has been made above of the supplies of corn that appear to have been occasionally obtained from Ireland. It seems to have been exported to the continent as well as to England, till an ordinance was issued in 1288, prohibiting corn and other victuals and merchandise from being carried from Ireland anywhere except to England and Wales. Yet, in 1291, we find some Flemish merchants mentioned as being in the ports of Waterford, Youghall, and Cork. In 1300, while Edward I. was in Scotland, the people of Drogheda sent him a present of eighty tuns of wine to Kirkcudbright in a vessel belonging to their own port; and the same year several cargoes of Irish wheat, oats, malt, and ale were brought to him, and mostly by the merchants of Ireland and in Irish vessels. In 1322, we find Edward II., when preparing to march into Scotland, giving orders for 9000 quarters of wheat and other grain to be sent from Ireland. By the statute 34 Edward III. c. 17, passed in 1360, liberty was given to all merchants and others, whether aliens or natives, to trade freely to and from Ireland, on paying the ancient customs and duties. "At this time," says Macpherson, "there were some considerable manufactures in Ireland. The stuffs called sayes made in that country were in such request, that they were imitated by the manufacturers of Catalonia, who were in the practice of making the finest woollen goods of every kind; they were also esteemed in Italy, and were worn by the ladies of Florence, a city abounding with the richest manufactures, and in which