6891 TIB'S REPORT BY THOMAS TUCKER UPON THE SETTLEMENT OF THE REVENUES OF EXCISE AND CUSTOMS IN SCOTLAND. A. D. MDCLVI. berkeley\ LIBRARY UNIVERSITY OF CALIFORNIA fya£*rvf™ Z>>tc - 1 t< j?;/ 4r 0? Ah* iAzaJ* REPORT BY THOMAS TUCKER UPON THE SETTLEMENT OF THE REVENUES OF EXCISE AND CUSTOMS IN SCOTLAND. A. D. MDCLVL T$3 THE BANNATYNE CLUB, MDCCCXXIV. SIR WALTER SCOTT, Bart. THE RIGHT HONOURABLE WILLIAM ADAM, LORD CHIEF COMMISSIONER OF THE JURY COURT, SIR WILLIAM ARBUTHNOT, BART. JAMES BALLANTYNE, ESQ. SIR WILLIAM MACLEOD BANNATYNE, ROBERT BELL, ESQ. WILLIAM BLAIR, ESQ. GEORGE CHALMERS, ESQ. HONOURABLE JOHN CLERK, LORD ELDIN. HENRY COCKBURN, ESQ. ARCHIBALD CONSTABLE, ESQ. DAVID CONSTABLE, ESQ. J. T. GIBSON CRAIG, ESQ. ROBERT DUNDAS, ESQ. ROBERT GRAHAM, ESQ. HENRY JARDINE, ESQ. "* THOMAS KINNEAR, ESQ. DAVID LAING, ESQ. REVEREND DOCTOR JOHN LEE. JAMES MAIDMENT, ESQ. THOMAS MAITLAND, ESQ. GILBERT LAING MEASON, ESQ. THE RIGHT HONOURABLE THE EARL OF MINTO. JOHN ARCHIBALD MURRAY, ESQ. ROBERT PITCAIRN, ESQ. 728873 2 THE RIGHT HONOURABLE SIR SAMUEL SHEPHERD, LORD CHIEF BARON OF SCOTLAND, ANDREW SKENE, ESQ. JAMES SKENE, ESQ. GEORGE SMYTHE, ESQ. THOMAS THOMSON, ESQ. VICE-PRESIDENT. PATRICK FRASER TYTLER, ESQ. TO SIR WALTER SCOTT, BART. PRESIDENT, AND THE OTHER MEMBERS OF THE BANNATYNE CLUB. The Work which I present to you as my con- tribution to the Club, contains some curious and apparently very authentic information relative to the Trade and Shipping of Scotland in the year 1656. Mr Tucker, the author, was. sent by the Government of England for the purpose of introducing order into the collec- tion of the Revenues of the Excise and Customs, and appointed one of the Commissioners of the Scotch Board. He appears to have possessed very eminent qualifications for a task which, in the state of the country at that time, must have been attended with great difficulties ; and he has communicated the result of his inquiries and personal observation with great clearness and ability in this Report. It affords a comprehensive view of all the details connected with the collection of these Taxes, and some account is given of every harbour and creek upon the coast, to which vessels resorted a£ that time. [ » ] I regret that I am not able to give you any further account of the author. The only notice of him which I have met with, is contained in Thurloe's Papers, (vol. iv. p. 222,) in a letter from Lord Broghill to Secretary Thurloe, dated at Edinburgh, 20th December, 1655, in which it is mentioned that Mr Tucker was then about to return to England. This impression has been printed from two Manuscripts. The oldest, which appears to be in Mr Tucker's hand-writing, is said to have been purchased at a sale, many years ago, by the late Mr Gibb, librarian to the Faculty, and was presented by him to the Library, and from it the fac simile of- the sig- nature has been made. The other, in a more recent hand- writing and spelling, was preserved in the Charter-room at Yester. Along with both were found the Rules and Instruc- tions made by the Commissioners of Customs and Excise in Scotland, dated Leith, 1st September, 1656, and signed " Ja. Mac-Dowal, Edm. Syler, Leo. Lytcot, Tho. Tucker." They bear to be printed at " Edinburgh, by Christopher Higgins, in Hart's Close, over against the Trone Church, 1656." JOHN A. MURRAY. Edinburgh, January 1, 1825. TO THE RIGHT HONble THE COMISSIONERS FOR APPEALES. Right Honble, Although in the time of my absence, and dureing my employment in the North, (in which, by your Honours especiall favour and reco- mendation, I had the honour and happinesse to bee employed,) I did continually, from time to time, give and render the best accompt I was able of the most materiall passages which did occurre and fall out. Yett, that affaire now ended, and that accompt soe given, being onely some single and loose remarques which happened, I have esteemed it a duty incumbent on mee to collect and gather together, into one bun- dle, whatever hath before beene scatteringly presented, and by adding whatever hath hitherto beene omitted, to frame and make one intire peice of the whole, in which your Honours, as in a landschipp, may see, contracted into a narrowe compasse, the transactions, asswell as mayne-land, of a large continent, which hath ever yett, because of its distance and remotenesse, appeared much out of sight and view. Haveing, therefore, obtained my dispatches here, in England, I made all haste possible northward. But what with the badnesse of the way, at that time and season of the yeare, and other interveining impediments, I was soe retarded, that I could not reach my journey's end soe soone but that soe much entrance had beene made upon the worke, by his Highnesse councill in Scotland, as that Comissioners were appoint- ed, and Comissioned there, for manageing the Customes and Excise 2 conjunctly ; and those Comissioners (or some of them) had proceed- ed to the electing of theyr officers, and makeing publication of their in- tendments, to farme the Inland Excise of the severall shires and burghs at certaine dayes, then agreed upon. But before they could fall to any matter of action, I had gained the opportunity of addressing myself to his Highnesse council ; had theyr order to be joyned in comission ; and was accordingly received as such, by them, upon the first day of theyr sitting altogether. The Comissioners had a double worke upon them, — to establish and regulate the Customes, which had some time together beene under the management of some of the present Comissioners, and to erect and sett on foote a new Impost, which had indeed formerly (but in an- other forme and manner) beene setled in that countrey ; but theyr last and most troublesome times haveing discontinued it, rendred the peo- ple impatient both of the name and thing. Which of these two the Comissioners were in prudence to beginne withall, was not soe hard or difficult to determine ; for althoughe the businesse of Customes, who was the elder brother, might, by order of birthright, challenge some precedency ; yett, considering that those receipts had tooke some small roote,but that the other, being a plant removed from a more warme, and soft, to a more cold and stony soyle, did therefore require theyr first and most especiall care in the setting thereof; and for that, the time appointed for farmeing the severall shires was then at hand, they re- solve to fall upon that worke, .and leave the rest untill afterward, to bee taken care of at some more space and convenient time. Before any treaty was entertained with any proposer, sundry pre- liminary resolutions were taken up. I. Touching the terme or space of time for which the far mes should bee lett, which was agreed on to bee onelye for foure moneths, to com- mence from the 19th of September, 1655, which was the date of his Highnesse councill, theyr comission to the Comissioners. A shorter time possibly could not bee thought upon, in respect one moneth thereof 3 was then elapsed ; and to lett for any long time was much against the reason of the thing. For as none of the Comissioners were soe well skilled as to bee able to arrive at the true intrinsique value of the Shires and Burghs, or what theyr consumption of beere, ale, and aquavitae, might amount unto, (although they had the produce it made in the time of the Excise, when it was established by the Parliament of that nation, lyeing before them, which was but a glimering and misty light in respect of the different way which was now to bee taken up from what had beene formerly practised there,) soe they being willing to pur- chase theyr knowledge at the easiest termes they could, and with the least losse to the State, did therefore pitch upon the shortest space of time possible, that soe, after expiration thereof, they themselves, or any other which should bee appointed to succeede them, might then gaine a liberall information of the whole, and soe bee enabled to con- tract de novo for the most advantage of the publique. 2. How to proceede in contracting, which was resolved on to bee presently, by treating with the proposers severally ; and after draweing them to the highest rate they would offer of themselves, then to fixe and sett a certaine price, beyond which whosoever of the competitors for any county, shire, or burgh, should, by a paper, sealed up and deli- vered in, bid the most, should have and hold such county, shire, or burgh, in farme, dureing the terme aforesaid, upon good caution given for performance of articles, and due payment of the rent agreed upon. 3. Concerning the forme of the instruments or writeings to bee in- terchangeably (or rather conjunctly) sealed by the Comissioners and farmers, which were ordered to bee drawne up for matter and sub- stance, (except where there was just cause of change,) agreeable with those used and practised in England, but according to the tenour and mode in Scotland for the makeing them registrable in any the courts of Justice, that soe, if occasion required, decreets and executorialls might passe and bee had thereupon, according to the lawes of that Nation. 4 These particulars once concluded all persons that had any thing to offer or propose, for any county and burgh were admitted upon the severall and particular dayes upon which such particular county and burgh was appointed to bee lett. The mercate was full of people, but few buyers, by reason of the difference of theyr pretensions and de- signes. Some wholly, (and yett speciously,) to disturbe the thing; others either to engrosse or beate downe the price of the comodity. Amongst the rest, many of the magistrates of sundry the cheife townes and burghs, under pretext of affection to the publique service, the ease and benefitt of theyr poore, presse hard for a severing and let- ting of the principall and cheife burghs, severally and apart from the rest of the shires in which they lye, and by such a dismembring to render the worke inconsiderable. And faileing herein, they proccede further to the challenging of a preference before all others, by this way to exclude all competitors, and to deterre any other from bidding, that soe the thing might fall into theyr owne hands, at theyr owne rates, and under theyr owne termes and conditions. For remedy hereof, the Comissioners, (declareing the tender regard they had, and should al- wayes beare, to the good and ease of the people, and the singular esteeme they had of the quality and persons of those worthy gentlemen, as they were publique ministers and officers,) did withall signifye theyr in- tentions to proceede impartially, by makeing knowne theyr resolutions taken up, of letting, without distinction of persons, to those that should bidd most, and bee able to give security, to likeing, for perform- ance of theyr contracts. But a small time taught the Comissioners to sound the bottome fully ; for the bayliffes and magistrates, (who doe usually exercise a kinde of soveraignety over the people,) were not to bee overborne soe easily, nor yett removed from theyr stiffenesse, which was the rather confirmed in them from a necessity they conceived to lye upon the Comissioners, from the instructions given them by his Highnesse councill, for farmeing the inland comodityes ; for haveing iioe latitude left them, and being therefore necessitated to farine, they must, (as they apprehended,) proceede though at any rate whatsoever. This discovery fully shewed the Comissioners that there must re- course bee had to some more powerful meanes ; and finding none more effectuall in view, than that of a liberty to bee left them for collecting such commodityes, countyes, and places- as they should not bee able to lett to the best advantage of the Comon wealth, they did, upon appli- cation made to his Highnesse councill, who had indeed before tyed them up to a positive farmeing of the whole, obtayne theyr desires. By which meanes haveing gained some enlargement, and the magistrates fayleing of theyr ends, when they were refused at such rates as they had be- fore profered, there was not onely roome made for others to come in and bidd more, but such of them as did really intend the farme of theyr particular shires or countyes, were induced to rayse to that price which the Comissioners held them at, rather than suffer strangers to take the thing out of theyr hands, or haveing beene used to lord in cheife, to permitt theyr countreymen to submitt to the rule or domination of any others but themselves. And some of them whose obstinacy would knowe noe comptroll but that of theyr owne will, and could not bee drawne beyond theyr owne stiffe proffers, deserted further prosecu- tion, leaveing this advantage behinde them to the publique, that seve- ral persons who before durst not bidd, soe long as theyr superiors were in treaty, apprehended themselves masters of a just freedome to bid, and thereupon to contract for what those others had relinquished. By this meanes the most eminent difficultyes being mastered, the Comissioners did, after some time, lett the severall shires and burghs for the severall sumes of money mentioned in the accompt hereafter fol- io weing, — which was the whole, except the shires of Argile, Bute, In- vernes, Rosse, Sutherland, Cromerty, and Caithnes. The two for- mer of which being wholly Highlands, none would adventure to bidd any thing at all for them, and the rest, lyeing all northerly, and for the most part very little better, there was some offer indeede made for them, 6 but soe inconsiderable, as it was thought fitt rather to putt them under collection, although the Comissioners were, in respect of the dis- tance and quality of the places which never yeilded or payd any as- sesse formerly, because of theyr barren esse and poverty, inclinable to have beene very reasonable, rather then to have beene putt either on the charge or incertainety of sending persons purposely to collect them. But rather than any place should lye unmanaged, they were resolved to hazard both ; and to that end, therefore, did comission two gen- tlemen of those countryes, the one of which went clad after the mode of his countrye, with belted playde, trowses, and brogues, but returned againe re infecta ; the other made some progresse in the North, and not only leavyed an indifferent some of money, considering the ports, sea- son of the yeare, and shortnesse of time hee was in doeing thereof, but gave matter of encouragment to some others afterwards to adven- ture upon the farmeing of the same. Besides the Beere, Ale, and Strong-waters, lett as aforesaid, there was yett another comodity which the Comissioners would most willing- ly have farmed, and that was the Salt made in that Nation, in severall places on both sides of the Firth, betwixt St Androes and Sterling on the one, and Sterling and Barwick on the other side. The Northerne parts being mostly served with French, and the Westerne parts with English Salt. The businesse was one time under treaty, and the Co- missioners for the better obtayneing light in the thing, had privatly dispatched two Envoyes, who, under pretence of buyeing salt to shippe forth, acquainted themselves with, and soe brought in an accompt of the number of pans on both sides the River, with the names of theyr proprietors or present possessors, and the quantity of Salt usually made weekly in every pan, unlesse in cases of some accidentall impedi- ment either by failure of coale, or suddayne cominge downe of the freshes. This obtayned, a generall farme of the whole, or at least a particular one of each pan, was certainely presumed ; but upon debate of the thing, the proprietors who, at first, esteemed themselves solely ly-* able to the payment of the duty, assoone as the Salt was made, finde- ing, that all salt goeing for England by water was to pay the duty, there- by the first buyer after landing, and all Salt shipped out by them for forraigne parts was to pay noe duty ; the remaynder which was spent in thecountrey, they insisted upon to bee little or nothing, or such for which they profered at first, that which was next to nothing, and at last re- fused to medle at all or deale for it, unlesse they might have it soe as the whole might pay with them, and soe bee freed from payeing after- wards in England ; which as it was directly opposite to the lawes of Excise, soe in a very short time they might very much have prejudiced the trade and manufacture of that comodity in the Nation. But yett, that they might see that it was not of soe little repute with the Co- missioners as they would needs esteeme, and have them beleive it to bee, both the sides of the Firth were sett out and divided into foure offices or districts, and a Collector appointed by way of poundage, to attend in each of them, with full instructions, setting forth theyr whole worke and employment, and the way and maner of doeing thereof, soe as they could not possibly bee ignorant of the duty of theyr trusts, un- lesse they would bee willfully negligent or worse : Neither of which yett could bee imputed to them, although the successe did not answer the expectation had of the same, which was not soe much to bee attri- buted to any default or remissnesse of the officers, as a controversy ariseing from the discongruity of the words of the lawe, from the prac- tice and way of makeing Salt in Scotland different from that used and practised in England. There the proprietors or possessors of the pans are usually called Masters, and the workmen who actually labour in and about these pans, are termed Makers, who receive noe certaine salary or wages from those masters of theyrs, but doe contract upon receiveing such a quantity of coale, to make and returne the master such a quantity of salt as shalbe agreed upon betwixt them ; the overplus (whatever it is) that is made remayneing to themselves for theyr paynes, which 8 they usually sell to cageors and other poore people, who carry the same about in creiles on horseback, or otherwise, up and downe the countrey, for the expence and consumption thereof. The other, which is the masters, is layd up in his garnels or stores, and for the most part sent out afterwards in greate parcells, either for England or some forraigne parts beyond the seas. This being the manner and practice of the salt workes in those parts; and the Collectors for the better keepe- ing and frameing an accompt, calleing upon those masters to make weekly entry of what salt was made at theyr pans ; they refuse the doeing thereof ; dispute the letter of the Act, conceding the cheife scru- ple, and granting that indeed the makers were lyable ; but that they being noe such, and theyr workemen being the makers, they, and onely they, were the persons lyable to make entryes, and bee accomp- table for what was made ; and pray, therefore, that they may bee proceeded against according to the lawe ; with this distinction, they challenge a freedome to themselves from being lyable, and that if yett they must remayne responsall, that they ought to bee soe for noe more than what came into theyr garnells, as not knoweing what els or more was made at any time at theyr pans. And to require an accompt, or any thing els of the workmen, (who, besides their infinite povertye and miserablenesse, are (were it not a breache of charity) to bee estee- med rather brutes than rationalls,) was a thing altogether impossible, nor ever can bee reputed soe much as probable by any who have ever seene either the persons or places ; and as it was not to bee effected any manner of wayes whatsoever, without the appointing of some per- son, day and night, to attend every particular pan when it was boyle- ing, by which the charge would certainely have beene greater than the receipt, soe the officers could not otherwise meete with or discover halfe the salt that was sold, in respect the same was sold, delivered, and carryed away alwayes in the night, in soe much as none, or sel- dome any notice could at any time bee had or taken of the same ; or, if there were, not without the danger or hazard of some mischiefe to ensue thereupon. 9 These two evills for some time perplexed the officers, the former of which was soone removed by acquainting the masters, that, although theywerenot called soe in the lawe, they were certainely to bee esteemed the same as are therein mentioned to bee makers, and not theyr worker men, as they pretended ; and that, if they should not thinke themselves concerned or concluded by the generall word Makers, according to the acceptation of the word where and by whome the lawe was made and framed, and would needs bee understood to bee in noe other than in the capacity in which they rendred themselves to bee, the Comissioners would not dispute it further ; but lett them knowe, that in that case, the workemen being the makers, and theyr masters receiveing salt from them in lieu of coales and use of theyr pans, (which being a barter or exchange, was therefore to all intents and purposes to bee understood and accounted a sale,) they must then necessarily bee looked upon as first buyers of salt, and accordingly expect to make payment of the duty, as well for what salt they had already, as for what they should hereafter receive from theyr workemen, the makers. This resolution made them change theyr opinion ; soe that, from per- sons before not at all concerned in the businesse, they now professe and apprehend themselves to bee truely the makers mentioned in the lawe, whatever other appellation the manner of speech in theyr countrey did designe them by, desired they might be esteemed such, promised all conformity, and to bee responsall and accomptable, soe farre forth as it was possible, for what should be made from time to time at theyr pans. In which, neverthelesse, they failed, as to the salt of theyr worke- men, being noe wayes able to arrive (more than by a probable conjec- ture) at what was truely made, and founde it difficulty enough to keepe theyr owne salt from being embezeled, after they had received it into theyr owne possession, through the vilenesse and unworthinesse of theyr owne workemen. For what salt, therefore, was the masters, and sold at any time, the duty was payd, and due entry still given as it was made B 10 or shipped out. But the workemens salt was still vended and disposed of in the night, or otherwise privatly, in small parcells, without entry, or any duty at all payd or satisfyed, soe as a more effectuall expedient was provided, by giveing order for the seizeing of all salt that should bee found any where, to bee brought out of the districts of the officers appointed to attend the salt-pans, to themercate, or carry eing elsewhere, without a tickett certifyeing the duty payd. This putting some trouble upon the buyers, who found themselves questioned every where, made the cageors and others so cautelous, as to provide still for theyr owne peace and quietnesse, by entring, paying theyr duty, and takeing a tickett for the salt they bought from time to time, although the worke- raen would have delivered at any time without. And now by this time the severall farmers had made some entrance upon theyr worke, which was entertained every where for some time with very much dislike, partly because of the different mode of pro- ceedings not soe well understood by that Nation, and partly by the se- crett contrivance of sundry persons, some for self-interest, and some (disgusted in that they missed such farmes which they had sure thoughts and expectations of,) did take all advantages of inciteing the people, not soe much against the thing openly, as the persons, although the impe- diment given to either was a like obstruction to both (which was part- ly from the thing, and partly from the people.) That hinderance which the farmers found from the manner of proceeding, was in respect of the duty of beere and ale, layd upon the barrell ; whereas the Scots use noe certaine vessells, but such as by a generall terme they call Trees, of dif- ferent contents, some holding more or lesse gallons the tree. And al- though his Highnesse councill did somewhat loosen this knott, by decl are- ing that eleaven gallons Scots should bee reputed and pay as one barrell English, and soe after that rate for a greater or lesser quantity, yett the difficulty was not fully removed, inasmuch as it was customary to compute, and soe to brew, not according to the measure of drinke, but 11 quantity of malt, reckoning by the bolle, halfe-bolle, or firlett, accord- ing as they had formerly payd excise when the same was imposed by a Parliament of theyr owne ; and for them now to reckon or pay other- wise was a matter of time and labour to possesse them with it. And therefore, presently after the Comissioners had farmed the severall countyes, there was some proposall made for changeing the way and manner of collecting by the measure of drinke to that of the Scots prac- tice, by the bolle of malt. And this as well because of its being better knowne to the people of that nation, as for that it was more easye to knowe what malt is ground from time to time, than what or how much beere or ale is brewed, in respect that the people, both landward and in burgh, (for none can grinde any malt privatly,) are bound and obliged to grinde at certaine comon mills adjoyneing to them, from whence a true accompt hath usuallyand at all times beene taken of what malt is still ground from time to time, by and for whome. But, upon full deliberation of the whole by his Highness councill, there being at that time noe particular advantage accrewing to the state in view, nor any absolute necessity of makeing such a change at that time, more than a bare complyeing with the capacity and genius of the people, it was therefore layd aside until further time or experience of the thing should render it fitt to bee resumed, as happened afterwards. The rencontres which the farmers mett with from the people, stirred up as aforesaid, were divers and many everywhere ; but most of them being the effects rather of a pettish impatience, than a discreete or just resent, and soe not materiall enough or els too numerous to bee re- cited here, are rather to bee passed over in silence than insisted upon. I shall, therefore, onely hint the chiefe and most eminent of all as being matter of remarque, and indeed a very paradoxe, both in naturalls and civills: That lenity and gentlenesse should bee corrosives; that what was done out of a care and tendernesse of the welfare and quiet of the peo- ple, (and therefore might have stroaked them into a supple complyance,) 12 should rather incite and stirre them up to a refractory disobedience of nonconforming, occasioned by an act of much civility and regard to the populacy, which was answered much more unhandsomely. For, as the Comissioners, before they beganne to farme, gave publique notice of theyr intentions, and so invitation to all persons to come in and propone, and were afterward for avoydeing the necessity which some indeavoured to have layd upon them, of farmeing at what rates they pleased, onely compelled to declare theyr resolutions of letting with- out distinction to him or those that should give most for any shire or county ; soe after they had contracted, but before they issued out any comissions, deliberation was had, what power was fitt to bee given to those which had soe contracted. And as the Comissioners could very much have wished, they might have found soe plenjifull a choyce of far- mers, as that it might have beene within theyr power to have made elec- tion of the best qualified, related and substantiallest of them ; but an inevitable necessity casting them upon some determinate persons, they had nothing more to doe than to consider of the best way of proceed- ing, according to the juncture of things ; and therefore, duly weighing aswell the quality of the farmers, as haveing a regard to the temper and humour of the people, and findeing part of the farmers to bee Eng- lish, and not acquainted either with the thing, persons, or places, and the rest Scots, and in this respect more qualified and lesse obnoxious, but naturally rigid exactors, apt to avenge private quarrells or discon- tents, under colour and pretext of publique employment, and most of them generally strangers to the particular worke in which they en- gaged. And considering, withall the people on the other side, through poverty, and an innate habit of theyr owne, to bee crosse, obstinate, cla- morous, and prone to apprehend every action an oppression or injury, and againe to repell both either with noyse or force. For prevention, therefore, of any provocations that might happen to bee given, either by the indiscretion or violence of the farmers, and to leave the people 13 masters of theyr owne peace and quiett, the Comissioners did resolve to reserve the Judiciall part in themselves, and to give the farmer onely the Collective power, which was done accordingly. Of this observation was soone made by some of the most intelligent sort of people, and by them infused into the rest, which made a gene- rail deficiencye in every one. Very few, or none, would pay any mo- nyes, suffer any distresse, or obey any sumons ; insomuch, that the Comissioners were enforced to retract theyr former resolutions, and to lett the farmer loose to the full execution of all the powers and au- thorities of the severall acts and ordinances, but against and upon such onely as should refuse to give due obedience, that soe they might have a just sense that the Comissioners did still retayne, and should have continued theyr first tenderness towards them, had they not beene en- forced to depart from it, not out of any levity or inclination in them- selves, to vexe or disquiet the people, but from the just necessity they had of compelling them to submitt to and comply with the lawes of Excise. The cause of the people's obstinacy and the Comissioners lenity being at once taken away, every one acted by his feare, and the expec- tation hce had of suffering the penalties of the lawe, beganne to prouide for his owne peace and security by a timely conformeing, and soe made way for the more easy and vigorous carryeing on of things in the fu- ture. And now, the first farmes beginning to weare out, the Comission- ers did not onely cause publication to be made of theyr intentions to farme de Novo, with intimation of time and place, that all persons de- sirous to treate with them might have timely notice whither and when to repayre for doeing thereof; but alsoe makeing some reflection up- on things past, thought fitt to drawe up some few yett materiall consi- derations for the better regidating and carryeing on the businesse both of Customesand Excise, and to offer the same into his Highnesse coun- 14 cill for theyr allowance thereof. Sundry of the particulars relating to the businesse of fanneing, those onely (as proper for this place, the rest being remitted untill afterward,) shalbe now mentioned, which held forth matter of reformation, and encouragement to such as should un- dertake to farme, which was the worke of that present time. The first of these was for obtayneing liberty of enlargeing the term of the next farmes to the space of a yeare, or rather till the last of Janu- ary, 1657, according to the Scotch accompt, and that because, 1. The length of the farme would give encouragement for advanceing the price, from the hope conceived, that by how much the longer a farme is continued in one and the same person's hands, the businesse would setle and center every day upon more certainety, and soe there would bee a greater probability of profitt to the contractors, if in nothing more yett in this, that by soe much the charge of collecting will, or may, bee still lesse and lesse, by how much the thing becomes more and more setled and established. 2. The seasons of the yeare for brewing and expence of drinke being different, and the best part of the yeare this way being spent in the first four moneths, farmes what was advanced and given for the most advantageous season, wilbe decryed downe by those who shall take the other season ; and who ever contracts for the former, or best of them, will indeavour to beate downe the price al soe, because of the short- nesse of the time hee is to hold it; but in letting both together, by farme- ing the same for a yeare or little more, the inconveniencyes on either band wilbe easily declined and avoided. 3. Because the diversity, or often changeing of farmers, would pro- bably much distract and disquiett the people, who, because they wilbe obliged to pay this time to one, and that time to another person, wilbe apt enough to pretend ignorance how, when, or whome to pay unto, and at length bee possibly impatient of paying to any at all. 4. The fixeing the terme unto the last day of January precisely, pro- 15 ceeded from the conveniency of accompting ; for his Highnesse coun- cill, by some instructions given to the Comissioners, had appointed them to accompt every foure moneths, to comence from the first of October, 1655. If, then, the ensueing farmes should determine upon the 19th, and not last day of January, the accompt, which should bee given in at the yeares end, would not bee even and intire ; when the farmes being apart, should determine before, and not together, with, and at the same time, and soe accompted for with the rest of the whole receipts. The second thing offered was, Forasmuch as the farmers generally every where, notwithstand the direction given for uplifteing the duty of beere and ale, by the measure of eleaven gallons to bee accompted for one barrell, did not onely proceede by the bolle of malt, because that way and method suited most with the mode, and came neerest to the un- derstanding of the people of that nation, but did receive at noe constant rate, but some in one place more, and some lesse, upon every bolle, and all beyond what was of right due, to the begetting of many complaints and endlesse disputes of the rates taken, the strength, qualification, and goodnesse of the malt, with theyr difference in each shire ; and that since theyr Lordships, when the thing was formerly under considera- tion before them, did not then thinke fitt to make any alteration of the rule established for collectting the excise on beere and ale, they would bee pleased, neverthelesse, to leave a latitude to the farmers or sub- comissioners respectively, (which was noe more neither than is practised in most parts of England to compute by the malt,) for leavyeing the same, at least to reckon with the people by way of the bolle ; and in case they did soe, to restrayne them from takeing or exacteing more than iij s . iij d . the bolle Lithquo measure, which was very neere, or ra- ther somewhat lesse, than the proportion of eleaven gallons Scotch, to bee computed and reckoned for one barrell English. To which theyr Lordships agreeing, the Comissioners had an opportunity given them 16 of makeing some advance of the publique revenue, which otherwise had, in all likelyhood, proved a matter of some difficulty. For all the farmers generally complayneing and lamenting theyr hard bargaines the four moneths before, deterred any new adventurers to propose, nor would they themselves bee drawne to continue longer, without some proportionall abatement of the rates at which they formerly contracted. But the hopes given every one, from the difference of the thing now setled and to bee let for a yeare, from what it was" before in its state of unsetledness, and farmed only for a short space, and the strong and fer- vent desires which partly the violence of some of the farmers, and partly an innate propensity and inclination of being despoticall, had kindled in many to farme theyr owne countryes and burghs, increased the num- ber of the proposers, and put an opportunity into the hands of the Comissioners, not onely to make some improvement, but, after some time spent in treaty, (in which they had much of trouble to wrestle with,) to lett the whole at the rates and rents mentioned in the ac- compt thereof hereafter following, much to the content and satisfac- tion of the shires and burghs generally, the shires of Mid-Lothian, Argile, and Bute excepted, which remayne to this day indisposed of as by way of farme ; the former because of its vicinity to the towne of Edinburgh and theyr tacke, and the latter in respect of the countrey itself being wholly Highlands, into which the Comissioners, as is be- fore mentioned, did take care to send one of theyr owne countrymen, who returned as hee went, without doeing any thing ; and, after that, had some intentions of comissioneing some officer of the nighest gar- rison ; but there being some hopes given from the Marquesse, that there should bee somebody sent from the country who should doe the businesse, they tooke hold of the opportunity of one related to the Campbells of that countrey, who at that time offered himself, and was conceived might bee the person hinted, and therefore waved theyr for- mer resolution, and gave him theyr comission ; who, with the assist- 17 ance of his freinds, did collect some £30 ; but was afterward, at his being in Ila, and when he was upon the execution of his trust, stabbed into the shoulder by one of his countreymen, who fled thereupon into Ireland, and hath for some time layn under the cure of chirurgeons, and at my comeing away continued soe, languishing without any hope of recovery. The Comissioners, after theyr conclusion of the farmes of the coun- tyes and burghs, had some treaty with the salt-masters touching the farme of theyr salt, who keepeing themselves at too greate a distance from closeing or offering any thing which might bee looked upon, it was thought fitt to lett the same by parcells, according to the severall divisions or districts which had beene made thereof before. Some proposalls, therefore, being made for the thing as it was soe divided, the same were accepted of, and the farmers went on in theyr affayres very cheerefully untill about the beginning of August, when the fishing season approaching, every one (because salt spent for that use was exempted from payment of any duty) beganne, under that pretence, to buy forraigne salt in such quantityes, as that the over- plus might bee retayned by them for the use and expence of theyr fa- milyes ; soe as noe salt found vendt but forraigne salt, and now none buyes almost any white or native salt. Of which abuse complaint being made by the farmers aforesaid to his Highnesse Councill, theyr Lordships referre the consideration of the whole to the Comissioners, who thereupon state matter of fact, and the difference of the trade of fishing in Scotland from that of England in the makeing and cureing of theyr fish, in that the most of the people of that nation do usually buy theyr fish fresh, and salt the same for the provision of theyr owne familyes, which certainely was not intended to bee exempt from pay- ment, in respect the favor extended was for encouragement of trade, not ease of private housekeepers, as was most evident by the words of the lawe when it was first given ; and did thereupon certifye what they c 18 thought was most fitt and meete to bee done for regulaton thereof. Upon debate of which, theyr Lordships did declare, 1. That such salt onely as should bee spent for the makeing and cureing at sea of all fish, or at land of all such which shalbe made, cured, and barrelled up for merchandize, shal be exempted from the payment of excise ; and that all salt spent upon fish by any person for the particular use of his owne or any other private family, shal be lyable to the payment of excise. 2. That those who buy salt for the end aforesaid onely, either from the maker or merchant importer, doe pay the duty of the same, un- lesse hee or they doe first give bond, with sufficient caution, for make- ing appeare that the salt then bought should bee spent and consumed upon fish made and cured for the end and purpose aforesaid. And, lastly, that all shop keepers, and other persons whatsoever, who buy and sell salt againe, doe pay excise for his or theyr salt, be- fore his or theyr receipt of the same ; and in case any part or parcell thereof shall happen afterward to bee spent and consumed in the makeing any fish by way of merchandize, as aforesaid, the excise of the same to bee repayd upon due proofe thereof. These restrictions putt a cheque to the groweing evill, but opened the mouthes of some traders in this comodity, who could not beare the equity and justice of the thing, but findeing themselves reduced to a narrower compasse, in that forraigne salt beganne to bee not soe staple a comodity, nor likely (as some time before) to bee delivered soe fre- quently as it was to the buyer, upon bond, onely given for makeing the expence thereof upon fishing appeare, the most buyers, (except some few gentlemen and fishermen in the Isles, and elswhere, who have fishings of theyr owne, and some fishermen,) being sellers and re- taylers of salt, did much repine and petition against the same ; when one among the rest makeing proposall to his Highnesse Councill for farmeing thereof, obtayned liberty to treate ; but some difference hap- 19 pening touching the terme of the farme, in respect it was then a time of vendeing most of all for fishing, which payd noe duty, and for that the winter then approaching, little of this comodity would come in untill the next yeare, it was at length, with the consent and approba- tion of theyr Lordships, concluded and agreed upon as is expressed in the accompt hereafter followeing. Thus farre the Comissioners have proceeded as to farmeing ; and al- though, for conveniency of narration, what ever hath concerned that aifaire hath beene intirely wrapped and summed up together, yett theyr time was not spent wholly upon this matter onely. For, from the comencement of theyr Comission, they did still, as opportunity was offered, make some excursions for setling the businesse of excise of forraigne goods, and the regulateing and well ordering the customes, the latter of which had some yeares before beene on foote there. New Comissions therefore were dispatched unto theseverall Collectors of the Ports, authoriseing them to bee Collectors for both joyntly, and instruc- tions pro re natd were framed and given both them and all other of- ficers employed, for theyr better carryeing en of the worke. Amongst the rest, (in order to the better keepeing and frameing an account with the merchant, and recovering the excise of what imported goods the shop keepers should haveremayneing on his hands, bought from the im- porter, or els imported by himself since the 24th June, 1655, to which time the Ordinance of his Highnesse and Councill for setling the ex- cise in Scotland did looke backe, but not thought fitt (nor indeed possi- ble) further to bee putt in execution against the shopkeeper, as afore- said,) there was especial 1 direction given for causeing the warehouses and. cellars of the merchants and shop keepers all over Scotland to bee searched, viewed, and the imported wares and comodityes therein found to bee inventoried and entred in the respective offices, makeing the respective merchants debtors upon accompt from the return made of the goods found upon the hands of the respective merchants, and for what 20 should be resting upon the hands of the shopkeepers, to call presently for the duty thereof, unlesse they should shew good cause to the con- trary. Against this sundry shopkeepers of Edinburgh andLeith petition his Highnesse Councill, who, upon debate of the thing, judge it to bee noe more than what was reasonable, dismissed the petitioners, leaveing them to bee proceeded against by the Comissioners, who, findeing a greate part of the goods to bee in the possession of second or third buy- ers, and some part bought or imported by the shopkeeper before the Ordinance for Excise tooke place in Scotland, had noe small difficulty to distinguish the several cases of a people that was hard to bee brought to the discovery of the truth, and where especially no probation could at all bee had on the Commonwealth's part. But yett some care and pains mastered this aifair, and the ice once broken, the rest of theyr way was smooth and open. This evill spreade noe further than the place it grew in ; for the Collectors abroad found noe such obstruction or trouble with them ; the shopkeepers there, nor theyr trade, being such as might generally give them the ability either to purchase or keep theyr comodityes on theyr hands, at soe greate a length or distance of time as was elapsed betweene the commencement of the Ordinance and time of search. Although every day brought its own businesse with it, yett care was had for takeing inspection of the port of Leith, by which some judg- ment might bee easily made of the rest ; for the reformeing abuses as to the Customs, infuseing some method and order into it, frameing the manner of accompts to bee kept and given by the Collectors, in relation to both dutyes ; of shapeing a forme or method to bee observed by the accomptant and threasurer in keepeing, and after rendreing to the audi- tors, an accompt of the receipts of the severall ports, and the cash re- ceived into and paid out of the Threasury againe. Of all which the seve- rall persons concerned had distinct methodicall formes given unto them for theyr better guidance therein. There was noe diligence wanting for 21 improveing all ways possible the interest of the publique, and at the least charge possible. And because the rawnesse and unskilfulnesse of the Collectors, but Wayters especially, every where would leave to great an advantage of defraudeing the state, if they should not be strict- ly kept up by some that should continually, and daily almost, super- vise theyr actions, informe, direct, and regulate them, in the port of Leith especially, where the Collectors had neither leasure nor oppor- tunity to doe the same ; it was thought fitt, for the causes aforesaid, and for the better regulateing of things, humbly to offer unto his High- nesse Councill, — 1. Because the trade of that nation sometimes rose and sometimes fell, and soe there would bee a necessity of employeing now more and now less wayters in this or that port, that therefore the wayters might not any longer remayne fixt to any particular port, as they alwayes did before, but that they might bee transient, to bee employed, and re- moved to this or that place as occasion should require. 2. That the salary of the wayters might bee noe further certaine, than that they should not exceed such a rate, and the Comissioners to be left at theyr liberty quarterly (with the allowance and approbation of theyr Lordships) to give every Officer according to or under that rate, as every one of them should be esteemed to have merited more or less every quarter, which would probably make them watch full and dili- gent, from the hope and fear they should take up of haveing theyr salaryes increased or diminished, and theyr diligence produceing sei- zures, and those profitt ; as theyr encouragement, soe theyr active- nesse would bee enlarged. 3. That for the informeing, directeing, and lookeing after the port of Leith, there might bee an head searcher, for takeing care of the en- tring, and jerking alsoe, of all shipps, the putting wayters on board, and seeing them constantly attend those shipps to the ladeing or un- ladeing, whereof they may happen to be appointed. 22 4. That for the survighing or lookeing after the other ports of that nation, and the severall collectors and waiters under them, and seeing and takeing care that such instructions, as had already, or should here- after bee given them, be duely putt in executon, a surveigher itinerant might bee appointed for visiteing the ports, takeing accompt of the ac- tions and receipts of the collectors, from time to time, to examine and trye whether all monyes received bee brought duely to accompt, and to doe all other things by the direction of the Comissioners, as may bee most for the service and benefitt of the publique. 5. Because many shipps from Holland, and other ports, come into the Firth, and passe up along the river, without any place to comand or give checque to theyr delivering and landing goods on shoare : That therefore Inchgarvy, (which is a little island lyeing in the midst of the river, as they passe up beyond the port of Leith,) may be re-garrison- ed, where all shipps passing may be stayed and searched ; and in case they prove laden, have wayters, (who may purposely bee appointed to attend there,) putt on board, and soe remayneing, passe together with them up the river, untill they arrive at some other port or place, where some other wayter may take charge, and see to theyr unladeing. All which were presently granted by theyr Lordships, except the last, which could not for some time bee obtayned, in respect it haveing beene formerly a garrison of the enemyes, and for that cause after- wards demolished ; it was too hard a taske to give any reason greate enough to perswade the restoreing of it, upon an apprehension concei- ved, that it was desired to bee made a formal garrison, and soe prove a charge to the state. But the addition afterward of a worthy person, (in roome of one of the Comissioners who was transplanted,) who had a military comand at Lynlithquo, (but a few miles distant,) and the satisfaction given, that the Comissioners desires reached noe further than the makeing it serviceable as to the businesse of the Customes and Excise, and for protection of the officers that should bee sent 23 thither for prevention of the many fraudes and indirect practises of the Dutch, and others ; there was both freedome and opportunity offered, of putting five or sixe of his soldiers, with an officer to oversee them ; to stoppe and board all shipps goeing by, which hath very much awed the merchants and seamen, prevented much deceipt, and will, in a greate measure, restore the trade of Leith, which hath beene but too much impayred by the shipps running up the river, and landing goods along the coast, not to be impeded but in manner aforesaid, by reason of the violence and tempestuousnesse of the course and water of the Firth, which seldom admitts pursuite, or boarding with boates, more than what themselves shall please. . And now some experience, (soe farre forth as the daily sight of the port of Leith, and the accompts of that all other ports for the first foure monthes could give,) had beene had of things, which beganne justly to challenge some fixed permanent instructions, to remayne by the officers forr a certayne standing rule to walke by, in respect those formerly given were drawne up in haste, and in the infancy of af- fayres, (for the businesse of the Customes, though some years old, was still lyeing in the cradle,) and intended and calculated onely for the present time in which they were made and framed. Some provision, therefore, was begunne to bee made this way, and ready to bee emitted, when, upon some second thoughts, and the con- sideration had how much an act of inadvisednesse it must needs bee esteemed in any that should adventure to frame a vest or garment for a body, (whose measure had never yett beene taken,) without viewing it in its parts and dimensions, the same was foreborne untill some more fitt and convenient time, which ensued not long after ; for the season of the yeare haveing made a free passage for travayleing, I did, (as well for examineing the accompts of the severall collectors abroad, as for giveing the Surveighor itinerant both an induction and sight into the businesse of his employment, ) accompany, (and goe with him,) into the 24 severall ports, that soe, by an ocular inspection of things and places, whatever should bee found amisse might bee reformed, and such fitting and apposite instructions and rules might bee drawne up as might esta- blish the businesse, confirme and strengthen the officers in the know- ledge and execution of theyr trusts, and prevent, as much as possibly might bee, allfraude and evill practised in prejudice of the comon wealth. Although Scotland is almost encompassed with the sea, (which hath very many inletts into the mayneland,) and hath a very greate number of islands adjoyneing thereunto, both on the easterne and westerne parts thereof, and soe naturally comodious for comerce and traffique, yett the barrenesse of the countrey, poverty of the people, generally affected with slothe, and a lazy vagrancy of attendeing and followeing theyr heards up and downe in theyr pastorage, rather than any dex- trous improvement of theyr time, hath quite banished all trade from the inland parts, and drove her downe to the very sea-side, where that little which is still remayneing, (and was never greate in the most proude and flourishing times,) lives pent and shutt up in a very small compasse, even of those parts where there is any exercised, which is mostly and chiefly on the East part, and soe northerly along the side of the German ocean ; or else on the Westerne part, along Dunbryton Firth into the Irish or English seas, the rest of the country from that Firth on the west side, with all the islands up towards the most north- erne headland, being inhabited by the old Scotts or wilde Irish, and speakeing theyr language, which live by feeding cattle up and downe the hills, or else fishing and fowleing, and formerly, (till that they have of late beene restrayned,) by plaine downeright robbing and stealeing. According to the most eminent places of Trade, the Comissioners have erected or established eight severall head-ports or offices for Cus- tomes and Excise. Those lyeing on the East sea are Leith, Burrosto- nes, Brunt Island, Dundee, Aberdeene and Invernesse ; those on the West are only two, Glasgoe and Ayre. 25 The port of Leith did formerly extend itselfe, and had for its dis- tricts and members thereof, all the places and creekes from South Barwicke along the coast, up as farre as Sterling inclusive ; but since, upon consideration of the length of the ground and the trade of Bur- rostoness, it hath beene cutt shorter, and goes noe further up the Firth now than to a little place called Cramond, where this and the next office is divided by a little river that, comeing from the landward, empties it selfe into the Firth. The towne of Leith is of it selfe a pretty small towne, and fortifyed about, haveing a convenient drye harbour into which the Firth ebbs and flowes every tyde ; and a convenient key on the one side thereof, of a good length, for landing of goods. This place formerly, and soe at this time, is indeed a storehouse not onely for her owne traders, but alsoe for the merchants of the citty of Edinburgh, this being the port thereof; and did not that citty, (jealous of her owne safety,) obstruct and impede the groweing of this place, it would, from her slave, in a few yeares become her rivall. For as certainely the castle of Edinburgh did first give both the rise and growth to that citty, by inviteing people in the time of theyr intestine troubles to plant and setle there, for shel- tring themselves under the strength and security thereof; soe now, in times of peace, the scituation of this towne, and all other circumstan- ces concurreing to the rendring it fitt to prove the most eminently mer- cantile and tradeing place of the whole nation, would soone invite the inhabitants of that citty to discend from theyr proude hill into the more fruitfull plaine, to bee filled with the fulnesse and fattnesse thereof. This Port being the chiefe port of all Scotland, the Comissioners, out of a willingnesse to have a particular eye upon the transacting of things, have therefore made election of it for theyr particular residence. And because, besides a Collector, with his Assistant and a checque, (who is present at all receipts,) there is both the Surveighor itinerant, when his other occasions drawe him not abroad, and an Head Searcher 26 constantly to attend, looke after and instruct the inferiour officers and wayters in the respective dutyes of theyr trusts, have designed it for theyr gymnasium or nursery of such as shalbe employed under them ; and for this cause, when any vacancy happens in any other place, re- solve to supply that with some officer from this, and to take in such fresh officers which may happen at any time to bee entertained into this place, here to bee trayned up, and fitted by the instruction of theyr superior, and the experience and example of theyr fellowe-officers, the sooner to become masters of theyr businesse, and capable to bee sent forth to this or that port, as occasion shalbe offered. The number of wayters in this port ase not certaine ; for although there is a cer- taine number of wayters established for the whole, whatever of them at any time are not employed in the out-ports remayne constantly here for the lookeing after this port, and the districts thereof, with the citty of Edinburgh. The members, or creekes rather, of this Port, though lyeing all alonge the coast, are not many in respect the height and rockinesse thereof in many places, will not give way for landing goods in every place. The most materiall ones are Eyemouth, not farre from South Barwick, where the Scots and Eng- lish both did usually shippe out Skyns, Hides, Wooll, and other prohi- bited comodityes, and againe bring in such, which were there landed, and afterward carryed away for the consumption and expence of the northerne parts of England. The distance of it from the first head- port of Scotland, and the vicinity of it to the last of England, whose officers had noe power there, gave occasion of much deceipt, which hath beene remedyed of late by placeing an officer there constantly to attend at that place, but to have an eye to all the creeks between that and Dunbarre, when any goods passe up by him into the Firth. The towne of Dunbarre, or village rather, (for all the townes of Scot- land unlesse the burgh townes deserve noe other appellation, did not use 27 and custome of speech give them a bigger title,) is a fisher towiie, fa- mous for the Herring fishing, who are caught thereabout, and brought thither and afterward made, cured, and barrelled up either for mer- chandize, or sold and vended to the countrey people, who come thither farre and neere at that season, which is from about the middle of August to the latter end of September, and buy greate quantityes of fish, which they carry away, and either spend them presently or els salt and lay up for the winter provision of theyr familyes. The trade here is little els except salt, which is brought hither and layd up, and after sold for the fishing ; the people of these parts which are not fish- ermen, employeing themselves in tillage and in affaires of husbandry. But yett the conveniency of an indifferent good harbour and landing- place, hath occasioned the placeing of a wayter here, not onely for pre- venting any goods from being brought privatly on shoare, but alsoe to looke backward as farre as Eyemouth, and forward as Preston pans and Newhaven, two small places adjoyneing one to another, and both lye- ing on a flatt shoare where there are many salt-pans, which is the trade of the place and employment of the people. Hither many small ves- sells come to fetch salt, and oftentimes bringe goods with them, which would bee stolne ashoare were there not a wayter at these places who takes care of them, and upon all occasions looks backe as farre as Dunbarre and forward to Musselburgh ; a small, or rather three or foure small townes joyneing together, the inhabitants fishermen and husbandmen, haveing an open harbour on the outside of theyr towne for small boates or vessells, and a very opportune place for carryeing out and bringing in of goods unto or from any shippe that shal be lye- ing in the roade if not looked after. From this to Leith the shoare being open upon a flatt sand with some rockes before it, nothing can either safely or comodiously be landed ; besides that it lyes all in sight. As for the tract of ground beyond Leith, and yett in the district there- of, there are onely a few fishermen with some two or three empty 28 houses, the mines of some ealt-workes, and the little country village of Cramond, not worth the placeing any officer there, and for that cause left to the care of all the officers in generall, who may easily in the day-time from the towne of Leith discover any vessells (or boates from them) goeing to the shoare, and bee as soone as themselves at theyr place of landing. And yett, if any thing doe, or should happen to slippe in at night, the same being for account of the Leith or Edin- burgh merchants, must afterward bee brought to some of those two places, and if soe, or to any other burgh towne where there are offi- cers attending, they can hardly escape the being seized upon. There are belonging to the port of Leith and members, some twelve or four- teene vessells, two or three whereof are of some two or three hundred tons a piece, the rest small vessells for ladeing and carryeing out salt, and to and from the coast of England, the chiefe part of the trade of these parts being driven thence, the rest being from Norway, the East-land, Low countryes, or France, immediatly from the places themselves. The next port is Burrostonesse, lyeing on an even lowe shoare on the south side of the Firth, about the mid way betwixt Leith and Ster- ling. The towne is a mercat towne, but subservient and belonging (as the port) to the towne of Lynlithquo, two miles distant thence. The district of this port reacheth from Cramond exclusive, on the south side of the Firth to Sterling inclusive, and thence all along the north side of the same Firth as farre as a little towne called Lyme-kills. This port, next to Leith, hath of late beene the chiefe port one of them in Scotland, as well because it is not farre from Edinburgh, as because of the greatt quantity of coale and salt that is made and digged here, and afterward carry ed hence by the Dutch and others, and the comodi- tyes some time brought in by those Dutch who, avoyding and passeing by Leith, doe runne up the Firth, and did usually obtayne opportunity of landing theyr goods on either side in theyr passage, the Firth a little above Brunt Island contracting and running along in a more narrowe 29 channell. There are constantly resident at this port a collector, a checque, and some foure wayters to attend the coast and Inchgarvy. The member ports on this side of the head port, and on the south side, are Queenesfei'rye, a small towne, where formerly goods have beene landed, but not of late, because of Inchgarvy lyeing over against it in the midle of the river, and that being furnished with soldiers and an officer or two, to examine and search all shipps in theyr passage, have kept them from that practice thereabout. Blacknesse, Cuffe-abowt, and Grange, the former of them sometimes reported to have beene a towne, and at that time the port of Lythquo, but now nothing more than three or foure pitifull houses, and a peice of an old castle. The other two are likewise some few houses standing on two places of the shoare nigh some salt-pans and coale-hughs. On the other side of the port (but of the same side of the Firth) is Elphiston, a small towne, where there is pretty store of greate coale shipped for beyond the seas. And although there bee never a vessell belong to this place, yett the Dutch mostly, and some others, choose to lade there because of the goodnesse of the coale and its measure. The River here being narrowe, the waiter on the opposite side takes care aswell as accompt of what is shipped here. The next place beyond and furthest of the district this way, is Ster- ling, a pretty burgh, famous for the strength of the castle and bridge, which is layd over the Firth at that place, this being the head of it, and the tyde not floweing not a mile above it. Here live some mer- chants, but the shallownesse of the river, with the windeings thereof, makeing the way long, and not permitting a boat of burthen to passe up soe high all goods are entred first, and cleered belowe at Burrosto- nesse, and thence afterward carryed up in small boates as the mer- chant hath occasion for them. On the north side of the Firth, there is a pretty fine burgh called Alloway, haveing a fine harbour, and an excellent coale, which is for 30 the most part shipped out and carryed away by the Dutch, there being noe vessell belonging to the place. Nevertheless, there hath usually beene a pretty trade for that comodity, but interrupted of late by some difference happened amonge some of the proprietors of the coale- hughes. Here is a wayter constantly resident, to take care of this and the towne of Kennett, where likewise is a very good greate coale, but cheifly sent from port to port, and never or seldome Outwards. The next are Kincarne and Culrosse, the first a small, and the other a burgh towne. From these two places Salt onely goes out. There is indeed a coale at Valleyfeild adjoyneing to Culrosse, and at Kincarne alsoe, but bought up and spent by the countrey, and not sent out. There were lately some five vessells belonging to Culrosse, but lost and taken all except two of the best, which still remayne. These two places have a wayter constantly to attend them, with the adjoyning towne of Tor- riburne, the cheife place for shipping out small coales, where hee is mostly resident. There are three vessells belonging to this towne, one of some an hundred and twenty, another of an hundred, and the third of sixty tons. The last place of this district is Lyme-kills, a towne whence some small coale hath some time beene sent out, but very little of late ; and, for this reason, it hath beene comended to the wayter of the next place, to have an eye and take accompt when any coale shalbe ship- ped out, but not esteemed worth the placeing of an officer purposely. The next head port is Brunt Island, lyeing opposite to Leith, on the north side of the Firth, whose districts reach from Innerkeithen all along the shoare of the county of Fife, unto the bankes of the river Tay. The trade of these parts Inwards, is from Norway, the East countrey, and sometimes from France with wines, and Outwards with coale and salt, at all times very small, and worth little ; for, although this bee the bounds of one of the best and richest countyes of Scotland, yett the goodnesse and riches of the countrey ariseing more from the goodnesse and fertility of the soyle and lands than any traffique, hath 31 made it the residence and seate of many of the gentry of that nation, who have wholly driven out all but theyr tenants and peasants even to the shoare side. There is one collector and five officers constantly at- tending in this port, and members thereof, which are on the west of Brunt Island, Innerkeithen ; on the east Abirdore, Kinghorne, Kirc- aldy, Disert, Wems, Leven, Ely, St Minas, Petten-Weym, Ainster, Craill, St Androes, and South-ferry ; all pittifull small townes on the coast, inhabited by seamen, colliers, salt makers, and such like peo- ple, except St Androes, which (if I mistake not) is a burgh towne, but if not, a pretty neate thing ; — which hath formerly beene bigger, and although sufficiently humbled in the time of the intestine troubles, continues still proud in the mines of her former magnificence, and in being yett a seate for the Muses. To this port and members thereof, there are very many vessells be- longing, which are employed for the carryeing coale and salt Outwards and to the coast, and generally every where in Scotland rather than the ports to which they doe belong, but have received their names and denominations from the places of abode and habitation of theyr respec- tive masters, owners, or mariners, who live plentifully hereabouts, because of the roade lyeing before them, and are in number, and of the tunnage each, as followeth : viz. — To 4 T 40 Tonnes Brunt Isle, seaven, whereof 2 1 30. * 24. Kinghorne, one of 3 1 "2' 20. 50. 100. 1 70. Kircaldy, twelve, < 3 3 i 40. f 36. 1 24. A 30. 50. Disert, foure, < 2 ► 20. l 14. 32 To Werns, sixe, viz. Leven, two, viz. Ely, two, viz. St Minas, one, Petten Wems, two, \ Ainster, ten, viz. < Craill, one of, St Androes, one of, Southferry, one of, 20 Tonnes. 18. 14. 12. 20. 18. 50. 40. 36. 100. 80. 50. 40. 30. 25. 20. 15. 14. 13. 90. 20. 18. The port of Dundee comes next in view, which is a pretty consi- derable place, lyeing by the mouth of the river Tay, which, springing out of the mountaynes of Albany, and running through the feilds, at length spreads itselfe into a lough full of islands, and afterward con- tracting itselfe, taketh in Amund, (a river of Athol,) passeth on to Dunkell, and thence by Scoone maketh its way into the German ocean. The towne of Dundee was sometime a towne of riches and trade, but the many rencontres it hath mett with all in the time of domestick co- motions, and her obstinacy and pride of late yeares rendring her a prey to the soldier, have much shaken and abated her former gran- deur ; and notwithstanding all, shee remaynes still, though not glo- rious, yett not contemptible. The trade of this place Inwards is, from Norway, the East countrey, Holland, and France ; and Outwards, with salmon and pladding. 33 Here is a collector, a checque, and five wayters established, three of which wayters constantly reside here, and the rest are bestowed in the member Ports, which are, 1. St Johnstons, an handsome walled towne, with a cittadell added thereunto of late yeares, lyeing a good way up the river Tay, where there is a wayter alwayes attending, not soe much because of any greate tradeing there, as to prevent the carry eing out woolls, skyns, and hide, of which comodityes greate plenty is brought thither out of the Highlands, and there bought up and engrossed by the Lowlandmen. 2. Arbroth, a small towne without any trade, but for theyr owne expence, which is but little. 3. Montrosse, seated betwixt the North and South Eskes. A pretty towne, with a safe harbour, risen by the fall and ruine of another towne of the same name, not farre offe. Here, likewise, is a wayter, be- cause there hath usually beene salt brought in ; and salmon, pladding, and corne, usually sent forth. The vessells belonging to this port and members are — 'Dundee, ten, viz. To 4 Montrosse, tuelve, viz. IT 120 Tons. 1 90. 1 60. 1 55. ' 1 r so. 1 40. 1 30. 2 25. P 26 Lasts. 2 18. 2 16. 2 ► 12. 1 7. 3 6. 1 5. The port of Aberdeene lyes next Northward, being a very handsome burgh, seated at the mouth of the river Donne, and is comonly called 34 the New towne, for distinguishing it from another towne hard by, of the same name, but more antiquity, lyeing at the mouth of the river Dee, some a mile distant from the New towne, and is the cheife Aca- demie of Scotland. This being now a place more for study then trade, hath willingly resigned her interest that way, unto the New towne, which is noe despicable Burgh, either for building or largenesse, have- ing a very stately mercat place, sundry houses well built, with a safe harbour before it for vessells to ride in. But the widenesse of the place, from the inlett of the sea comeing in with a narrowe winding gut, and beateing in store of sand with its waves, hath rendred it somewhat shallowe in a greate part of it, and soe lesse usefull of late than former- ly. Bat the inhabitants are remedy eing this inconveniencye, by length- ning theyr key, and bringing it up close to a necke of land, which, jet- ting out eastward, towards an headland lyeing before it, makes the comeing in soe streight. At the end of which formost necke of land there is a little village called Footie, and on the other headland, an- other called Tocye, and both nigh the harbour's mouth, and lyeing very neere unto the place where the ships usually ride, (being forced to keepe some distance from the key, because of the shallowenesse of the water,) have given opportunity of much fraude, in landing goods privatly, but prevented of late, by appointeing the wayters, by turnes, to watch those two places narrowly, when there are any shipping in harbour. The trade of this place, (as generally all over Scotland,) is, Inwards, from Norway, Eastland, Holland, and France ; and Out- wards, with salmon and pladding, comodityes caught and made here- about in a greater plenty then any other place of the nation what- soever. In this Port there is a collector, a checque, and three wayters ; some of which are still sent into the member ports as often (which is but seldome) as any opportunity is offered, or occasion requires. Those are in number five : Stonehive, a little fisher towne, where formerly 35 goods have beene brought in, but not of late, because hindred from doeing soe by the neighbourhood, and priviledges of the burgh of Mon- trosse : Newburgh, where sometimes a few deales and timber are brought : Peterhead, a small towne, with a convenient harbour, but spoyled of late by stresse of weather : Friselburgh and BamfFe, where, in like manner, something now and then is brought in from Norway, but theyr onely trade is coasting, except that from the latter of them some salmon may happen to bee shiped out. The vessells to this dis- trict belonging are, viz. ' Aberdeene, nine, viz. < T 188 10 11 January.K Inwards, Outwards, May Lights, Totall, 25 15 5 17 18 9i H 2 Importation, . Sale, Totall, 30 1 9 6 7* 127 4i 61 10 H Dundee. I October. < Inwards, Outwards, 31 1 50 16 8 11 Importation, Sale, . 38 10 01 9 November. < Inwards, Outwards, 20 11 10 Importation, Sale, 23 13 1 December. < Inwards, Outwards, 24 2 7 ; Importation, Sale, 12 2 13 9 7J- '2 4 1 260 10 1 January. J Inwards, Outwards, May Lights, Totall, 1 11 Importation, Sale, Totall, 21 17 4 128 5 132 5 1 1 / 55 Receipts of Customes and Excise from the 1st October, 1655, to the 1st of February, 1655-6 — continued. Ports. Customes. Excise. Totall. Aberdeene. £ s. d. £ s. dA £ s. d. October. < Inwards, Outwards, Importation, Sale, 76 14 7 November. •< Inwards, Outwards, 161 8 Importation, Sale, December. < Inwards, Outwards, 28 15 13 16 6 6 Importation, . Sale, 31 7 5 338 6 2 January. < Inwards, Outwards, Totall, 24 7 2 Importation, Sale, Totall, 230 5 2 108 1 Invebnesse. / October. < Inwards, Outwards, Search, 41 3 i November. < Inwards, Outwards, Search, . . 64 5 December. < Inwards, Outwards, Search, . 16 4 o i 210 13 7| January. < Inwards, Outwards, Totall, 12 26 9 13 ? Totall, 49 18 - 39 3 N 171 10 5 56 Receipts of Customes and Excise in the Ports of Scotland from 1st Octo- ber, 1655, to the 1st of February, 1655-6— -continued. Ports. Customes. Excise. Totall. Glasgow. October. < Inwards, Outwards, £ 8. 76 3 d. n Search, . . 95 18 8£ £ s. d. November. < Inwards, Outwards, 19 9 H 134 8 7* December. < Inwards, Outwards, 17 13 11 10 of 36 8 91 ) 537 3 7h January. < Inwards, Outwards, Totall, 64 12 6 12 84 12 Fines, . . 12 10 185 2 n Totall, 352 1 Ayre. October. < Inwards, Outwards, 1 11 6 Importation, 10 Sale, . . 2 18 ) 6\ 4 November. < Inwards, Outwards, Importation, Sale, . . 18 17 9* December. < Inwards, Outwards, 19 5 4 Importation, 1 Sale, . . 28 1 4 1 | 245 3 2 January. ■< Inwards, Outwards, Totall, 6 7 10 11* 10 Importation, 28 12 Sale, . . 155 6 10 n 9 14 11 Totall, 235 8 3 1 " "" 57 Receipts of Customes and Excise in the Ports of Scotland from the 1st of February, 1655-6, to the 1st of June, 1656. Ports. Customer. Excise. Totall. Leith. February. < £ Inwards, 469 Outwards, s. 9 6 d. H 1 Importation, Sale, £ s. 9 14 379 5 d. \ 9 4 £ s. d. March. < Inwards, 98 Outwards, 7 13 10 H 9 Importation, Sale, 39 14 386 7 10 Hi April, -c Inwards, 41 6 Outwards, 14 9 14 H 5 Importation, Sale, 14 1 234 9 9 2J- 4 "2. 2535 15 6 May.< Inwards, 51 Outwards, 4 May Lights, 11 Seizures, 8 9 5 5 H 2 9 Importation, Sale, Fines, Totall, 34 17 344 5 10 15 It 3 Totall, 1082 4 1453 11 6 BURROSTONES. February. < Inwards, 1 16 Outwards, 70 May Lights, \6 3 13 17 9 Importation, Sale, . 8 11 2 6 9(\ March. < Inwards, 110 Outwards, 45 May Lights, 12 13 14 7 6i 11 5 Importation, Sale, 126 5 4 April J Inwards, 48 Outwards, 55 May Lights, 16 8 7 10 oi n ok Importation, Sale, 67 18 32 q ( 880 9 4f May. < Inwards, 1 6 Outwards, 63 1 6 7 HI Importation, Sale, Totall. 20 1 27 5 Totall, 551 10 6* 328 18 9i ) 58 Receipts of Customes and Excise in the Ports of Scotland from the 1st of February, 1655-6, to the 1st of June, 1656 — continued. Ports. Customes. Excise. Totall. Brunt-Island. February.-? Inwards, Outwards, May Lights, £ s. 5 7 9 3 3 11 d. 11 01 4 Importation, Sales, £ s. 35 2 3 dA 10 .£ *. d. March. < Inwards, Outwards, May Lights, 6 12 8 16 1 17 7 8 8 Importation, Sales, 48 15 4 Aprilx Inwards, Outwards, May Lights, 10 17 7 15 17 1 5 Importation, Sales, 23 5 7 13 54 6 ) 264 5 ' May.< Inwards, Outwards, Totall, 72 15 2 1 9 6 Importation, Sales, Fines, Totall, 7 14 8 8 19 9 2 129 5 U| 134 19 % Dundee / February. < Inwards, Outwards, 81 8 19 15 4 Importation, Sales, 5 15 7|l March. *J Inwards, Outwards, 20 7 Importation, Sales, 18 11 6 April. < Inwards, Outwards, 3 19 30 4 6 8 Importation, Sales, 2 8 6 1 401 16 5 MayX Inwards, Outwards, Totall, 96 5 1 9 2 2 Importation, Sales, Fines, Totall, 1 1 38 10 10 3 253 8 10 148 7 7 59 Receipts of Customes and Excise in the Ports of Scotland from the 1st of February, 1655-6, to the 1st of June, 1656 — continued. Ports. Customes. Excise. TotalL Aberdeene. February. < March. { April. 1 May.-{ Inwards, Outwards, Inwards, Outwards, Inwards, Outwards, Inwards, Outwards, £ s. d. 4-5 16 10 2 7 29 16 5 11 11 5 18 12 Importation, Sale, Importation, Sale, Importation, Sale, . . Importation, Sale, £ s. d. 26 7 10 12 £ s. d. 27 11 2 ) 208 7 7 0' 8 17 11 25 7 Totall, 108 3 8 Totall, 100 3 11 Invernesse. February. < March. < April. < May.< Inwards, Outwards, Inwards, Outwards, Inwards, Outwards, Inwards, Outwards, 10 12 3 17 5 52 16 Importation, Sale, Importation, Sale, Importation, Sale, Importation, Sale, 8 10 9 37 6 ) 132 Totall, 80 13 3 Totall, 51 10 9 4 60 Receipts of Customes and Excise in the Ports of Scotland from the 1st of February, 1655-6, to the 1st of June, 1656 — continued. Ports. Customes. Excise. Totall. Glasgow. February. < Inwards, Outwards, £ 8. 57 17 10 18 d. Importation, Sale, £ s. 12 10 22 15 SI 4 £ s. d. March. < Inwards, Outwards, 2 2 3 15 n 9^ Importation, Sale, 47 4 16 1 April. -j Inwards, Outwards, 62 2 6 15 01 Of Importation, Sale, 6 4 80 13 1 9 I 458 10 6| May.*! Inwards, Outwards, Totall, 36 9 6 4 0J 1* Importation, Sale, Fines, Totall, 32 4 49 16 4 17 8 9 10^ 186 4 84 272 5 10^ Ayre. "V February. *! Inwards, Outwards, 5 3 Importation, Sale, 2 14 6 March. < Inwards, Outwards, 5 6 6 Importation, Sale, 7 7 9 April. 4 Inwards, Outwards, 18 6 4 5 Importation, Sale, 18 1 4 3 86 13 5 May.< Inwards, Outwards, Totall, 4 17 1 5 6 5 Importation, Sale, Totall, 20 47 12 8 v, 7 18 11 78 14 6 - 61 Receipts of Customes and Excise in the Ports of Scotland from the 1st of June, 1656, to the 1st of October folio weing. Ports. Customes. Excise. Totall. Leith. £ s. d. 4 s. dA £ s. d. June. < Inwards, Outwards, 42 15 17 11 2 4-1 Importation, loo* Sale, J 10 7 July.^ Inwards, Outwards, 52 14 9 16 3 Importation, 1 g Sale, f 639 1 "* \ August. < Inwards, Outwards, 204 2 31 4 24 7 Importation, j^ 10 10 ) 1841 9 0^ September. < Inwards, Outwards, 146 16 15 9 1 1 Importation, ) 91fi Sale, J 1 5 Totall, Seizures Ar Fines, 46 15 si 520 8 11 Totall, 1321 1 BlJRROSTONES. June. < Inwards, Outwards, 58 19 106 14 91 2 Importation, 72 Sale, . . 6 15 July.j Inwards, Outwards, 34 13 113 4 6 Importation, 51 Sale, . . 2 18 3 si 6 August. < Inwards, Outwards, 32 16 161 2 4 i Importation, 47 Sale, . . 17 6 I 895 19 Si September. < Inwards, Outwards, 42 10 60 19 10 Importation, 43 Sale, . . 13 1 Totall, Seizures, . 60 11 112 11 3 * 610 19 H Totall, 224 7 7 62 Receipts of Customes and Excise in the Ports of Scotland from the 1st of June, 1656, to the 1st of October followeing — continued. Ports. Customes. Excise. Totall. Brunt-Island. June.< July.<[ August. ■< September. < £ s. d. Inwards, 10 15 3^ Outwards, 24 5 7 Inwards, 3 14 Outwards, 27 2 4 Inwards, 9 12 7 Outwards, 31 8 Inwards, 16 15 5^ Outwards, 33 1 7 £ s. d. Importation, 10 12 9 Sale, . .320 Importation, 4 11^ Sale, . . 4 15 10 Importation, 14 13 1 Sale, . .000 Importation, 13 13 7^ Sale, . 10 Fines, . . 5 16 11 £ s. d. ! 214 9 10 Totall, 157 14 7 Totall, 56 15 3 Dundee. June.*! July. 4 August. -J September. < Inwards, 3 11 8 Outwards, Inwards, 18 3 Outwards, Inwards, 40 5^ Outwards, Inwards, 19 6 Outwards, 89 11 6 J Importation, 7 9 Sale, . . 12 3 0£ Importation, 22 13 8 Sale, . . 77 3 3 Importation, 45 11 1^ Sale, . .000 Importation, 20 15 11 Sale, . .000 » 306 4} Totall, 120 4 4j Total!, 185 16 63 Receipts of Customes and Excise in the Ports of Scotland from the 1st of June, 1656, to the 1st of October followeing — continued. Ports. Customes. Excise. Totall. Aberdeen*:. June. < Inwards, Outwards, £ s. 80 15 d. 8 fmportation, Sale, £ 81 3 7 d.~ £ s. d. July.^ Inwards, Outwards, 2 2 11 Importation, Sale, 1 3 19 1 August. < Inwards, Outwards, 4- 19 5 Importation, Sale, 18 6 1 282 6 8 September. < Inwards, Outwards, Totall, 21 12 25 11 Importation, Sale, Totall, 25 31 19 11 7 4 134. 10 11 147 15 6 Invernesse. June. < Inwards, Outwards, Importation, Sale, > July, i Inwards, Outwards, Importation, Sale, August. < Inwards, Outwards, Importation, Sale, \ September. < Inwards, Outwards, « Importation, Sale, 64 Receipts of Customes and Excise in the Ports of Scotland from the 1st of June, 1656, to the 1st of October followeing — continued. Ports. Customes. Excise. Totall. Glasgow. £ s. d. £ s. d. £ *. d. June, s Inwards, 25 6 4 Importation, 78 17 6* Outwards, 10 15 Sale, 33 10 July.{ Inwards, 8 12 10* Importation, 19 12 8 Outwards, 7 2* Sale, 17 12 6 August. < Inwards, 41 8 6* Importation, 26 2 10i , 443 1 3 Outwards, 10 7* Sale, 65 13 H September. < Inwards, Outwards, 16 18 2 16 4 Importation, Sale, 8 9 11 10 Totall, Seizures, Totall, 1 1 ~2 182 19 3 260 2 Ay re. / June. < Inwards, 35 13 11 Importation, 19 3 o Outwards, 2 3 2 Sale, 18 2 6 July J Inwards, 1 12 6 Importation, 1 13 6 Outwards, 16 9 Sale, 9 3 August. < Inwards, Outwards, 6 7 18 10 11 Importation, Sale, 3 1 1 11 5 4 i 103 12 7 September. < Inwards, 2 15 H Importation, 3 14 0^ Outwards, Totall, 4- 16 n Sale, Totall, 12 55 5 3h 48 7 si i - 65 A LIST of the severall Officers employed for carryeing on the businesse of Customes and Excise under the Comissioners of both in Scotland, with theyr respectively yearly Salaryes, viz'. Generall Officers. Anthony Wilson, Threasurear, Robert Hodge, Solicitor, John Lincolne, Surveigheor-generall, William Welch, Clerk, . Richard Greene, Register Accomptant, Richard Chandler, Doore-keeper, £160 100 100 200 80 20 Collectors in the Ports. John Leete, Collector in the port of Leith His assistant, Robert Parkes, at Burrostones, Alexander Tayes, at Brunt Island, Thomas Jarvis, at Dundee, Thomas Jordan, at Aberdeene, John Hall, at Invernesse, Richard Perry, at Glasgowe, . Henry Richardson, at Ayre, 120 40 80 60 80 80 60 80 60 £1320 66 Brought over, £1320 The severall Checqiies in the Ports Richard Starkey, Checque at Leith, William Capp, at Burrostones, John Ayrd, at Brunt Island, Anthony Ashfield, at Dundee, William Bourcher, at Aberdeene, Daniel Bradley, at Invernesse, Josuah Downeing, at Glasgowe, William Reid, at Ayre, 100 60 50 60 60 50 60 50 The Head Searcher, with the severall Wayters of the Ports. John Sober, Head Searcher, Thomas Disborow, wayter, Adam Fleming, Peter Bird, John French, Thomas Baynes, Thomas Coxhead, Thomas Tulley, William Medley, Robert Glegg, James Morrice, John Hudson, William Wallace, 40 25 25 25 25 25 25 25 25 25 25 25 20 £2145 67 Brought over, £2145 Henry Coale, . 20 Thomas Sherman, 20 Thomas Gates, 20 Richard Hill, 20 John LLoyd, 20 Anthony Sniddall, 20 Henry Heatley, 20 Mathew Booth, 20 William Mackeney, 20 Peter Nicholls, 20 John Flint, 20 John Marry ott, 20 John Aird, 20 William Murehead, 20 Thomas Clerke, 20 Robert Vry, 20 Alexander Duncan, 20 George Hill, 20 Alexander Vaughan, , 20 Alexander Young, 20 Henry Anderson, 20 James Hamilton, 20 John Lambe, 20 John Rewett, . 20 Thomas Weyr, 20 Robert Mascall, 20 Henry Hester, 20 Henry Stewart, 20 £2705 68 Brought over, £2705 James Ritchey, - . 20 John Cooke, 20 Thomas Cuming, . . . . . . 22 10 Francis Feilding, 22 10 Francis Steere, . . . . . . 22 10 William Betty, 22 10 George Mackello, 22 10 Thomas Pullings, 22 10 Samuell Sayers, 22 10 John Pun, 22 10 Thomas Spittle, 12 Totall, £2937 PRINTED AT THE BANNATYNE CLUB PRESS, BY JAMES BALLANTYNE, EDINBURGH. M.DCCC.XXIV.