Page:The Laws and Acts of Parliament of Scotland.djvu/748

174 The fourth SeJJion ofthefecond Parliament of Contracts are to ftand good to all intents and purpofes therein contained , for all the Salt that is or fhall be made before the faid firft day olDecember. Likeas the Kings Majefty, for the encouragement of the Manu- facture of Salt, and for the further eafe of His good Subjects, Doth hereby declare, all Salt made or to be made within this Kingdom , to be henceforth free from payment of Excife. And further, His Majefty, with advice forefaid, allovves the Importation of forraign Salt ; And Statutes andOrdains , that ilk Boll of forraign Salt of Linlithgow meafure , mall pay fourty fhillings Scots of Excife , whether the Salt be imployed on Fifties or not ; and that fecurity lliall be given at the entry of the Salt , that this Excife duty fliall be compleatly payed within year and day after the Importation thereoi : And in confideration of the Exemption which the forraign Salt employed on Fifties had from Excife formerly ; His Majefty Declares , That all exported Fihes , whither Herring, Salmond, or others, fliall be in time coming free from the payment of Cuftom. Likeas , His Majefty , with advice forefaid , doth Inhibit and Difcharge the Collectors and Farmers of Excife , upon any pretext , to give any eafe or abatement of the faid fourty fhillings of Excife impofed upon ilk boll of forraign Salt , under the pain of deprivation , if they be Collectors , and the lofs of the Benefit of their Tack of the Excife , if they be Farmers ; and of fuch further punifhment as the Lords of Exchequer fhall think fit to inflict. And to the end it may be known , what quantities of Forraign Salt are truely entered , His Ma- jefty, with advice forefaid, Ordains the feveral Collectors of Excife, from time to time, to make patent to any of the Owners of Salt, or thefe having their Warrand, their Books , info far as concerns the entry of forraign Salt : And if the Salt-Owners , or their Factors , fhall find any quantity concealed or imbezl'd , or that there is abatement given of the duty, they are hereby warranted to purfue the tranfgreflbrs before the Lords of Exchequer : And fliall have for their own ufe , the equal half of the feifure- concealment , or abate- ment reflective , which fliall be fo difcovered by them. And his Majefty doth , with advice forefaid , Refcind and Annul any former Acts of Parliament, or claufes therein, relating to the Excife of Salt, which are in- confiftent with , and prejudicial unto, the intent of this Act: And Declares, that fo long as the Excife continues , this fhall be the conftant rule for regulating the Excife of Salt , and the Cuftom thereof to continue as it is in the Book of Rates. ACT Concerning the Importation and Exi/eiof BRANDY. At E'DINBVRGH, the i. of December, 1675. TH E King's Majefty, having , upon good confideration, thought fit to allow the Importation of Brandy, and Mum or Bremer-beer within this Kingdom ; Doth therefore with advice and confent of His Eftates of Parliament , Refcind and Annul all Acts of Parliament and Privy Councill, Proclamations and other Warrands prohibiting the fame. Likeas , His Majefty , with advice forefaid , Appoints every Tun of Imported Brandy to be lyable in payment of fourfcore pounds Scots for Cuftom, without any defalcation, and ilk Scots pint of the fame Brandy to be liable in the payment of fix fhillings Scots for Excife : And every barrell of the aforefaid Mum, not exceeding twelve gallons to be lyable in thretty fhillings Scots of Cuftome, and alfmuch for excife , which Excife of Brandy and Mum ; is to be raifed in the feverall Shires and Burghs , where the fame fhall be retailed , by tapping and felling in fmalls , and employed for the proportional relief of the annuity of Excife payable by the faids Shires and Burghs , and this Cuftome and Excife to be lifted and payed conform to the Laws and Acts, made concerning Cuftome and Excife re- flective, ACT Concerning APPAREL I At ET> IN BV RGH, the z. of "December , 1 673. THE King's Majefty , coufidering that fome difficulties have occurred, concerning fome exprefiiotw and qualifications mentioned in the Act made in the laft Sefllon of Parliament , concerning Apparel , and that the Manufacture of why t Lace or Pearling made of threed ( whereby many poer people gained their lively-hood ) was thereby much prejudged and impaired: For the clearing and remeed whereof; in time coming , His Majefty hath thought fit , with advice and confent of His Eftates of Parliament , to Refcind , Difcharge and Annul that part of the afore-mentioned Act for Apparel , concerning the *llowance granted to the