6891 
 TIB'S 
 
 REPORT BY THOMAS TUCKER 
 UPON THE SETTLEMENT OF 
 THE REVENUES OF EXCISE 
 AND CUSTOMS IN SCOTLAND. 
 A. D. MDCLVI. 
 
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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 <M 
 
 r 
 
 80 Tons. 
 
 i 
 
 TO. 
 
 i 
 
 60. 
 
 3 
 
 "50. 
 
 2 
 
 30. 
 
 1 
 
 20. 
 20. 
 
 
 20. 
 
 Frazer burgh, four of 
 ^Peterhead, one of 
 
 The last Port Northerly is Invernesse, lyeing at the head of the Firth 
 of Murray, not farre from LoquhNesse, where the towne is a small one, 
 though the cheife of the whole North, and would bee yett worse, were it 
 not for the large cittadell built there of late years. This port hath for 
 its district all the harbours and creekes of the shires of Murray, Rosse, 
 Southerland, and Caithnesse, with the Isles of Orkney ; in which, al- 
 though there bee many large rivers which, riseing in the hills, runne 
 downe into the sea, and the oceane hath indented many more creekes 
 and inletts, with its stormy waves still beateing on the shoare, yett few 
 of them are serviceable, and those few much too bigge for any trade 
 that is, or may bee expected in these parts : for as the roughnesse of 
 the sea and weather lye constantly on the east of them, soe on the west 
 they have the hills for theyr portion. The inhabitants beyond Murray- 
 land (except in the Orkneys) speake generally Ober garlickh, or High- 
 lands, and the mixture of both in the towne of Invernesse is such that 
 
36 
 
 one halfe of the people understand not one another. The trade of this 
 port is onely a coast trade, there being noe more than one single mer- 
 chant in all the towne, who brings home sometimes a little timber, salt, 
 or wine. Here is a collector, a checque, and one wayter, who attends 
 here, and lookes (as occasion serves) to Garmouth and Findorne in 
 Murray-land, two small places, from whence some 60 lasts of salmon 
 in a yeare are sent out, for which salt is brought in from France, and 
 sometimes a small vessell comes in from Holland or Norway. 
 
 In the shire of Rosse there are onely two Ports, the one called Cro- 
 marty, a little towne in a bottome, with one of the delicatest harbours 
 reputed in all Europe, the tide comeing in a greate depth betwixt two 
 stately rockes, (called the Sooters,) through which the water passes 
 into a large bay, where the greatest shipps of burden may ride in safety; 
 and the other Tayne, a small towne lyeing neere the mouth of a river 
 of that name. To the former of these nothing comes more than a little 
 salt to serve the countrey, and to the other it may bee a small barke 
 once in a yeare from Leith, to fetch deales, which are brought downe 
 thither from the hills. 
 
 In Southerland there is onely Dun Robin, and some two small creekes 
 more, where some barkes use to come for carryeing the Earle of South- 
 erland's corne for some other parts of Scotland, according as hee fiudes 
 his best markett. In these two shires it was never thought worth the 
 charge of appointing an officer ; but the collector keepes a correspon- 
 dence with some on the place for giveing him intelligence when any 
 barkes come in or goe out. 
 
 In Caithness there is a wayter constantly resident for lookeing after 
 Thursoe and Weeke, two small ports, from whence good store of beefe, 
 hides, and tallowe, are usually sent to the coast ; his worke is rather 
 preventive, for hindering those comodities from being sent into fo- 
 raigne parts, than profitable by any thing hee is likely to receive there. 
 The like alsoe is practised at Kirkewaile, in the Isles of Orkney, where 
 
37 
 
 there is another officer for lookeing after those Isles, whence they send 
 come, fish, butter, tallowe, hides, and sometimes some timber is brought 
 in from Norway, or els a Dutch vessell may happen to touch there in 
 her passing about. 
 
 As for Shetland, (thought to bee the Ultima Thule, soe much spoken 
 of and reputed by the ancients to bee the furthest part of the world,) it 
 lyes over against Bergen in Norway, and very difficult to gett thither 
 but in some certaine moneths of the summer. There was never yett 
 officer either sent or that would adventure thither till of late, when the 
 farmer of the inland como'dityes of those parts haveing prevailed with 
 one to undertake his affairs there, the Comissioners did comission the 
 same party likewise as to Custome and foraigne Excise alsoe ; but what 
 successe this enterprise may have, must bee left to the discovery of 
 some further time. Report speakes the place to bee frequented about 
 May with some Dutch, who come to fish there, bringing beere, strong 
 waters, and tobaccoes with them. The vessells or barkes of this 
 district belonging, are : viz. 
 
 "Invernesse, one of 10 Tonnes. 
 
 Garmouth, one of 12. 
 
 Cromarty, one of 16. 
 
 Thirsoe, two of . 30. 
 
 To <l 
 
 Chaldrons. 
 Orkney, three, viz. 
 
 ?. -J 1 V13. 
 (ljl2. 
 
 There were lately some nine barkes more belonging to those isles, 
 which have beene taken or lost by storme, this and the last yeare. 
 
 Being advanced as farre as the furthest coast of all Brittaine, I shall 
 passe over Stranaverne, Assinshire, and the Western Isles, (places man- 
 gled with many arms of the Westerne Sea, imbosomeing it selfe within 
 many parts thereof, and destitute of all trade, being a countrey stored 
 with cattell, craggie hills, and rockes, and planted with the ancient 
 Scotts or wilde Irish, whose gar be and language they doe still retayne 
 
38 
 
 amongst them,) and returne southerly as farre as Glasgowe, a very neate 
 Burgh towne lyeing upon the Bankes of the river Cluyde, which, rise- 
 ing in Anandale, runnes hy Glasgowe and Kirkpatrick, dishurthening 
 it selfe into the Firth of Dunharton. This towne, seated in a pleasant 
 and fruitfull soyle, and consisting of foure streets, handsomely huilt in 
 forme of a crosse, is one of the most considerablest burghs of Scotland, 
 as well for the structure as trade of it. The inhabitants (all but the stu- 
 dents of the Colledge which is here) are traders and dealers : Some for 
 Ireland with small smiddy coales, in open boates, from foure to ten 
 tonnes, from whence they bring hoopes, ronges, barrell staves, meale, 
 oates, and butter ; some for France with pladding, coales, and herring, 
 (of which there is a greate fishing yearly in the Westerne Sea,) for 
 which they returne salt, paper, rosin, and prunes ; some to Norway for 
 timber ; and every one with theyr neighbours the Highlanders, who 
 come hither from the Isles and Westerne parts ; in sumer by the Mul of 
 Cantyre, and in winter by the Torban to the head of the Loquh Fyn, 
 (which is a small neck of sandy land, over which they usually drawe 
 theyr small boates into the Firth of Dunbarton,) and soe passe up in the 
 Cluyde with pladding, dry hides, goate, kid, and deere skyns, which they 
 sell, and purchase with theyr price such comodityes and provisions as 
 they stand in neede of, from time to time. Here hath likewise beene some 
 who have adventured as farre as the Barbadoes ; but the losse they have 
 sustayned by reason of theyr goeing out and comeing home late every 
 yeare, have made them discontinue goeing thither any more. The scitu- 
 ation of this towne in a plentifull land, and the mercantile genius of 
 the people, are strong signes of her increase and groweth, were shee 
 not checqued and kept under by the shallownesse of her River, every 
 day more and more increaseing and filling up, soe that noe vessells of 
 any burden can come neerer up then within fourteene miles, where 
 they must unlade, and send up theyr timber and Norway trade in rafts 
 on floates, and all other comodityes by three or foure tonnes of goods at 
 
39 
 
 a time, in small cobbles or boates of three, foure, five, and none of 
 above 6 tons, a boate. There is in this port a collector, a checque, and 
 foure wayters, who looke to this place, Renfrew, Arskin on the south, 
 and Kirkepatrick on the north side of Cluyde, with Dunbarton, a small 
 and very poore burgh at the head of the Firth. The former of these are 
 inhabited with fishermen, that make herring and trade for Ireland with 
 open boates, and the latter gives shelter sometime to a vessell of 16 
 tonnes or thereabouts, comeing from England or Ireland with corne. 
 The member Ports of this district are, 1. Newarke, a small place, 
 where there are (besides the lairds house of the place) some foure or 
 five houses, but before them a pretty good roade, where all vessells doe 
 ride, unlade, and send theyr goods up the river to Glasgowe in small 
 boates ; and at this place there is a wayter constantly attending. 
 
 2. Greenocke, such another, onely the inhabitants are more ; but all 
 seamen or fishermen tradeing for Ireland or the Isles in open boates ; 
 at which place there is a mole or peere, where vessells in stresse of wea- 
 ther may ride, and shelter themselves before they passe up to New- 
 arke, and here likewise is another wayter. 
 
 3. Fairly, Culburgh, Saltcoates, shoares onely of the roade with a few 
 houses, the inhabitants fishermen, who .carry fish and cattell for Ire- 
 land ; bringing home corne and butter for theyr owne use and expense. 
 A wayter in extraordinary here takes care of these places, and ad- 
 vertises the head port when any thing comes in thither. 
 
 4. Bute, a small island lyeing in the mouth of the Firth, under which 
 some vessells in stormy weather shelter themselves, but passe after- 
 ward up the river. The inhabitants are all countreymen and cow- 
 heards, who feede cattell, and spinne, and make some woollen clothe, 
 which carryed to bee dyed and dressed at Glasgowe, where they buy 
 still whatever they have occasion of for theyr expence and provision. 
 
 And lastly, Irwyn, a small burgh towne lyeing at the mouth of a ri- 
 ver of the same name, which hath some time beene a pretty small port, 
 
40 
 
 but at present clogged and almost choaked up with sand, which the 
 Westerne Sea beats into it, soe as it wrestles for life to maintaine a 
 small trade to France, Norway, and Ireland, with herring and other 
 goods, brought on horsebacke from Glasgowe, for the purchasing tim- 
 ber, wine, and other comodityes, to supply theyr occasions with. Here 
 alsoe is another wayter in extraordinary. The vessells belonging to 
 this district are, viz. 
 
 To 4 
 
 150 Tonnes. 
 
 140. 
 
 100. 
 
 50. 
 
 30. 
 
 15. 
 „ 12. 
 
 Renfrew, 3 or 4 boates of 5 or 6 tonnes a-peice. 
 Irwin, 3 or 4, the biggest not exceeding 16 tonnes. 
 
 3- 
 1 
 2 
 
 "Glasgowe, 12, viz. ^ 1 
 3 
 1 
 1 
 
 The next and last head port of Scotland is Ayre, a small towne in 
 Kyle, lyeing over against the Isle of Arren, where formerly the inha- 
 bitants, before the troubles of Ireland, report themselves to have had 
 a pretty trade thither. How flourishing soever theyr former condition 
 hath beene, it is now certainnely to bee deplored, the place groweing 
 every day worse and worse, by reason of theyr harbours being clogged 
 and filled up with sand, which the Westerne Sea and the winds from 
 the neighbouring islands beate up into it, in soe much that it is very 
 difficult for any vessell to come in or goe out. That which will most 
 conduce to the preserveing the towne either in trade, name, or memory, 
 wilbe the stronge cittadel built there of late yeares by the English. 
 
 The lymitts or district of this Port are of a very large extent and cir- 
 cuit, being all the shoare that bounds and terminates the shires of 
 Kyle, Carrick, and Galloway, places fuller of moores and mosses than 
 good townes or people, the same being in many places not planted, and 
 all of it voyde of tradeing except the towne of Ayre, Kirkcowbright, and 
 
41 
 
 Dunfreeze ; nor in any likelihood of obtayneing any when there is not 
 a shippe or barke belonging to any port in these parts except to Ayre, 
 where there is one shippe of one hundred, another of forty, and a third 
 of some thirty tonnes, and two barques, one of three and the other of 
 some foure tons onely, which are employed most comonly in a coast- 
 ing trade to Glasgowe, and sometimes with coales for Ireland. 
 
 The creekes along the coast from this place to Port-patricke, are 
 Dundufmull, Dunneure, Maidenhead, Turneberry, Drumgurloch, Gir- 
 ven, Armillian, Ballantry, Garran, and Glenfoote, at which places 
 there are some five or sixe fisher-boates, and not many more houses, 
 except Ballantry, which is a mercate towne, as poore as little. 
 
 From the Glenfoote there is noe creeke up the Louqh, untill one 
 come as farre as Stranrawer, otherwise called the Chappell, being a 
 small mercate towne on the side of the Louqh, which would prove a 
 pretty harbour for shelter of vessells in time of storme to putt in there, 
 which is certainely very seldome and rare, in respect there is not now 
 nor ever was any trade to bee heard of here. 
 
 Next to Stranrawer is Girvellen, a creeke, whether boates come and 
 goe to and from Ireland, and next to those two is Port-patrick, a place 
 much frequented by those who have any. trade or affaires towards Ire- 
 land, because of its nearnesse to that countrey, and conveniency of 
 transporting horse, cattell, and other materialls for planting thither, 
 which is the sole trade of these parts, as there is noe harbour, soe noe 
 vessell of any burden can possibly come in. 
 
 The next to these are Whithorne and Wigton, to the latter of 
 which there comes sometimes a small boate from England, with salt 
 or coales. 
 
 Betwixt these and Kircowbright there is noe creeke nor port, but 
 one creeke at the foot of the water of Fleete, not worth the nameing. 
 As for Kircowbright, it is a pretty and one of the best ports on this 
 side of Scotland, where there are a few, and those very poore, mer- 
 
 F 
 
42 
 
 chants, or pedlars rather, tradeing for Ireland. Beyond this, there 
 are the small creekes of Balcarie, the Water of Ore, and Satternis, 
 whither some small boates come from England with salt and coales. 
 And last of all Dunfreeze, a pretty mercat towne, but of little trade, 
 that they have being most part by land, either for Leith or Newcastle. 
 The badnesse of comeing into the river upon which it lyes, hinder- 
 ing theyr comerce by sea, see as whatever they have come that way 
 is comonly and usually landed at Kircowbright. This towne of Dum- 
 freeze was formerly the head port of these parts, the towne o£ Ayre 
 being then within the district of Glasgowe ; but there being nothing 
 to doe, the Comissioners thought fitt to remove the Collector to Ayre, 
 (which is much the better towne of the two,) where there is a checque 
 and three officers. One of which officers attends constantly at that 
 towne, one other of them resides at Portpatrick, and lookes to that 
 and the adjacent creekes of Stranrawer, Garvellen, Whitehorne, and 
 Wigton, and the last of them at Kircowbright, for lookeing after that 
 place, with Dunfreeze and the Water of Fleete, Balcarie, the Water 
 of Ore, and Satternis ; the rest of the ports and places of this district 
 haveing beene never esteemed worth either the care or charge of a 
 wayter, and indeede the whole will not doe much more then defray 
 the charge which is necessarily expended on them. 
 .. ■ 
 
 Thus your Honours have had a view of the severall Ports and Creekes 
 of Scotland, in which there is any Trade or Comerce, with the num- 
 ber of the Collectors, and Wayters under them ; where and how be- 
 stowed and employed. Which, in respect of the largenesseof the bounds 
 and lymitts, are but few; yett, considering the Countrey, with its 
 trade, sufficient enough for the worke thereof, the most and greatest 
 part of those which are established, being more frequently exercised 
 in a vigilancy and circumspection for hindering the clandestine bring- 
 ing of goods on shoare rather then action upon landing any. 
 
43 
 
 To give your Honours an accompt of the particular state and con- 
 dition of every particular Port, would bee too tedious ; in generall, 
 therefore, untill of late, that the Customs and Excise were joined toge- 
 ther, there was nothing either of method or forme discovered in any 
 of them. The Collectors received very uncertainely, some more, some 
 lesse, for a comodity, according to a confused booke of rates, made and 
 collected by themselves, from an old booke of rates, sometimes in force 
 in Scotland. In some places, the collector and checque kept but one 
 booke betwixt them, in which either of them entered promiscuously 
 what was received ; in some places, there were noe bills of entryes ta- 
 ken or kept ; in others, where they were, there was noe accompt but 
 what was made and drawne from these bills at the end of the quarter, 
 which had beene too loosely flung about, without any fileing up of the 
 same. The masters of ships, neither Inwards nor Outwards, were 
 called upon to declare any contents of theyr vessells, nor any shipper's 
 booke kept for either ; noe notice was taken of any goods comeing, by 
 cocquet, or certificate, nor any regard of fileing or keepeing them ; noe 
 goods were ever weighed at landing, little notice taken of what was 
 shipped out. The wayters were left at large to take up or land goods 
 as they pleased, for there was none that tooke any inspection of theyr 
 actions, nor ever any surveigh made before either of the Ports or pro- 
 ceedings of the collectors ; every one pursued his owne way, and all 
 of them intended more the receiveing monyes for writeing bills, 
 cocquetts, and transires, then leavyeing what was due unto the State, 
 and more comonly was received and taken for these bills, cocquetts, 
 and transires, then the duty of the goods. But this, upon the con- 
 junction of both receipts, as aforesaid, beganne, from the instructions 
 at that time given, to setle and center into some order, but not soe 
 much as was to have beene wished. Haveing, therefore, examined 
 the accompts of every particular port, considered and weighed its 
 situation, trade, and how it was managed by every collector ; and finde- 
 
44 
 
 ing, from the strangenesse of such a visitt, an anxiety in all the offi- 
 cers, which produced a tendency and inclination to bee brought on to 
 a thorough reformation of things, I did proceede to the rectifyeing of 
 whatever was amisse, and informeing every one the best I was able ; 
 but least they might returne in a short time to theyr old confusion, I 
 did fitt the instructions of the Comissioners of the Customes of Eng- 
 land to the meridian of Scotland, and added such other in relation to 
 the Excise of forraigne goods, and theyr better keepeing an accompt 
 of both receipts, as succinctly, and with the least trouble possibly ; 
 (all which are hereunto annexed,) as might fully enable every officer 
 to understand the duty of his trust, and remayne for a standing rule 
 by them untill either time or new lawes should render them uselesse. 
 What effect they will have, the receipts wilbe best able to shew, 
 which, though small, have beene improved in comparison of former 
 times, and will growe every day, as the coast will become more calme 
 and quiet from the interruption which the Dunkirkers and Pickerons 
 have given to all trade there, which, at best, (that too much expecta- 
 tion may not bee had of the thing,) was never greate; and what it is, 
 or may bee hereafter, is not difficult to divine, from the smallnesse and 
 fewnesse of shipping, and greatnesse of the poverty of the countrey. 
 They trade Outwards onely with pladding, coale, salt herring, and sal- 
 mond, for Norway, Eastland, Holland, and France, from whence they 
 returne with some few comodityes home againe. But the greatest parte 
 of theyr trade hath and wilbe a coast trade to and from England, and 
 especially as long as the warre continues with Spaine, because of the 
 security of convoy, which they always goe under when they goe to 
 or from England, and must for the most part goe without, if they 
 make for any forraigne port. But yett there are some who doe still 
 adventure abroad, but under the covert and pretext of being Dutch, in 
 whose ports they enter theyr shippes, and saylc with Dutch passes and 
 mariners, or els bring home theyr goods in Dutch bottomes, which 
 
c 
 
 45 
 
 are made over by bill of sale, and soe become the shipps of the natives 
 when they arrive there, but once unladen, they depart, and are then D utch 
 bottomes againe. And this hath beene, and is soe likely still to bee, 
 practised in those parts, as little or noe forraigne trade is likely to bee 
 driven there without some stronger guard on those coasts, more than 
 what either the friendship, or interest rather, of the Dutch will per- 
 mitt, they being the onely persons at this time employed in matter of 
 traffique at that end of the world ; and was at first taken up from the 
 case of a seizure which happened to bee made of a Dutch bottome, 
 sayleing with Dutch mariners, which came into Leith with wines from 
 Cales. The merchant joynes issue with the officer in the Exchequer, 
 asserts the shipp to bee bought of the Dutch, and laden for his proper 
 accompt, and pleads, in barre of confiscation, the second branch of ihe 
 Act passed in England for increase of trade and navigation, as permit- 
 ting and giveing liberty for the bringing in any goods of the groweth, 
 product, or manufacture of Europe, in shipps belonging to natives of 
 this Comonwealth, without haveing either the master or major part of 
 the mariners to bee of the people of the same. In which noe final 
 sentence hath beene yett given by the Judges, and the thing hath layne 
 dormant, without any conclusion therein ; but the wines have beene 
 released upon security, and the shippe returned since home into Hol- 
 land. As this hath given encouragement to sundry merchants to prac- 
 tise the same thing, soe it hath much discouraged the Officer, who 
 would bee yett more, as to the businesse of the Customes, because of 
 the Judges of the Exchequer theyr being necessitated, as things are at 
 present, to proceede in some things according to the English, and in 
 some things according to the Scots lawe, which certainely was made 
 more in favour of the merchant then state, did not the joyneing of both 
 dutyes under one and the same management supply this defect, by 
 putting forth the power of the one to what the power of the other can- 
 not reach, for keepeing the whole upright; and, if in nothing more, 
 
46 
 
 theyr joyneing together hath beene advantagious, yett certainely in 
 this, that the leavyeing the duty of Excise in this part of the world hath 
 beene none at all, or very little charge to the Comonwealth, in that it 
 is and hath beene managed by the same officers as the Customes singly 
 could or must have beene done with, the same being not possible to 
 bee effected at a lower charge, or with fewer officers, although none 
 of them bee soe employed, but that they may doe both joyntly, or els 
 theyr time may serve them to doe them otherwise successively, which 
 gave the opportunity of linkeing them together as they are, and the ad- 
 vantage of being thrifty for the publique. 
 
 The onely charge that is upon the receipts of Excise, wilbe the col- 
 lecting of the shires of Argile, Bute, and Mid-Lothian, which are not 
 as yett, nor wilbe likely to bee farmed ; the two first being High- 
 lands, and the other formerly putt into farme, but not soe now, none 
 being soe hardy to adventure upon the doeing thereof, because of the 
 vicinity of Edinburgh, who was alwayes troubleing and vexeing the 
 farmer. For the Excise of all heere and ale made or spent in Leith, 
 Edinburgh, and pendicles, (which is the principall flower of the re- 
 ceipts, and not lesse worth then ten thousand pounds per annum,) 
 being for a certaine terme granted unto the Citty of Edinburgh ; they 
 have not onely tooke occasion very often to give some disturbance and 
 interruption, by challengeing severall places to bee within theyr dis- 
 trict and grant, which hath proved otherwise, but alsoe by meanes 
 of the word -(or) in theyr graunt, which, according to the lawes of Ex- 
 cise, and the practice thereof, should have beene (and,) and done ra- 
 ther through inadvertency in draweing the grant, than any particular 
 intent, (as I humbly conceive,) in his Highnesse or Councill, to lay 
 a double Excise upon beere and ale, have taken the opportunity of 
 makeing the brewers which live to landward to pay Excise to them, 
 when as they had before duely payd the same where it was brewed. 
 
47 \ 
 
 By what hath beene already said, your Honours may easily per- 
 ceive the settlement, state, groweth, and conditioun of the Revenues of 
 Excise and Customes in Scotland ; to which (because I am sensible I 
 have detayned your Honours too long) I shall onely adde this further, 
 that there hath noe care, nor diligence possible beene wanting, for 
 setling and establishing of them both soe as might bee with the most 
 profitt, advantage, and least charge to the State, and most ease and 
 conveniency of the People. In which, if my self, (the most unworthy 
 instrument of all,) have, with greate care, travayle, and paynes, done 
 or performed any thing which may bee serviceable to the Publique, 
 I must and shall ever professe the same to bee the effects of your 
 Honours' favour, and the esteeme you were pleased to have of my 
 weake indeavours. But if any thing otherwise, that I must challenge 
 as my owne ; and shall humbly begg that your Honours, in the dis- 
 covery, would alsoe bee pleased to pardon and passe by the imbecilli- 
 tyes and failures of, 
 
 
 
49 
 
 AN ACCOMPT of the Beere, Ale, and Acquavitae lett to Farme in the 
 severall Shires of Scotland for the terme of 4 months, from the 19th of 
 September, 1655, to the 19th of January, 1655-6. (a) 
 
 The Shire of Haddington, to Andrew Grereson, at the rent of 
 Edinburgh, or Mid-Lothian, to ditto, at the rent of 
 Linlithouo, to ditto, at the rent of ... 
 Lanerick and Glasgow, to Gawen Danlap, at the rent of 
 Fife and Kinrosse, to Thomas Seaton, at . 
 Sterling, to James Sterling and Robert Russell, at 
 Clackmannon, to James Ritchie, at 
 Peebles and Selkirke, to John Glasford, at 
 Barwicke, to Alexander Cornewall, at ... 
 
 Roxburgh, to ditto, at 
 
 Ayre, to Andrew Hinshawe, at 
 
 Dunfreese, to William Greene, at ... . 
 
 Renfrew, to John Rewitt, at .... . 
 
 DuNbarton, to William Stevenson, at ... 
 
 Burgh of Dundee and Milnes, to John Scrymgeor, at 
 
 Wigton and Kircowbright, to John Forbes, at 
 
 Aberdeene and Bamffe, to ditto, at . 
 
 Forfar, (except Dundee,) to Thomas Ramsey, at 
 
 Elgin and Nairne, (except Farintosh,) to William DuiFe, at 
 
 Pearth, to Alexander Glasse, at .... 
 
 Mearnes, to Alexander Seaton, at ... . 
 
 Totall, 
 
 £600 
 
 
 
 
 
 1200 
 
 
 
 
 
 240 
 
 
 
 
 
 1000 
 
 
 
 (» 
 
 1480 
 
 
 
 
 
 324 
 
 
 
 
 
 82 
 
 
 
 
 
 100 
 
 
 
 
 
 200 
 
 
 
 
 
 280 
 
 
 
 
 
 800 
 
 
 
 
 
 200 
 
 
 
 t) 
 
 120 
 
 
 
 
 
 72 
 
 
 
 
 
 400 
 
 
 
 
 
 170 
 
 
 
 
 
 980 
 
 
 
 
 
 368 
 
 
 
 
 
 240 
 
 
 
 
 
 840 
 
 
 
 
 
 128 
 
 
 
 
 
 £9824 
 
 
 
 
 
 (a) In the account these sums are stated as payable in two equal instalments, on the 19th of No- 
 vember, and of January following. 
 
 G 
 
50 
 
 Brought over, £9824 
 Dureing the terme of the four months preceding, there was collected by 
 Thomas Rowe, for Inland Salt betweene Leith and 
 
 Barwick, £61 2 3 
 
 William Bailye, for ditto betweene Leith and Sterling, 15 
 George Smith, for ditto betweene Sterling and Brunt 
 
 Isle, 20 
 
 Robert Seaton, for ditto betweene Brunt Isle and St. 
 
 Andrews . . . . . . . . 11 3 7 
 
 Archibald Dunbar, for Beere, Ale, and Aquavitae, in 
 Rosse, Caithnesse, Southerland, Invernesse, and 
 
 Cromerty, 513 4 
 
 Henry Leech, for Beere and Ale in Argile and Bute, 27 
 
 647 9 10 
 
 £10,471 9 10 
 
51 
 
 AN ACCOMPT of the Beere, Ale, and Acquavitse lett to Farme in the 
 severall Shires in Scotland, from the 19th of January, 1655-6, exclusive, 
 to the 31st of January, 1656-7, inclusive, viz*, (b) 
 
 The Shire of Sterling, to James Sterling and Robert Russell, at £1053 11 
 
 Lanericke, to James Sterling and Walter Nealson, at . . 3470 10 
 
 Roxborough, to Thomas Lewin, at . . . . . 991 11 
 
 Barwicke, to James Kyle, at 744 
 
 Ayre and Renfrew, to Gawen Dunlap, at . . . 2913 
 
 Peebles and Selkirke, to Richard Smith, at ... 347 
 
 Haddington and Linlithquo, to Andrew Grereson, at . . 2665 
 
 Dunbarton, to John Smallet, at ... . ... . 248 
 
 Dunfreeze, to Robert Graham, at 694 
 
 Wigton and Kircowbright, to Andrew Hewston, at . . 570 
 
 Dundee Burgh, to Sir Alexander Wetherburne, at 1343 
 
 Pearth, to Alexander Glasse, at . . . . . . 3049 
 
 Aberdeene, to Adam Mushott, at 2789 
 
 Bamffe, to William Duffe, at 434 
 
 Forfar, (Dundee excepted,) Kincardin, Clackmannon, to Alex- 
 ander Glasse, at 2107 
 
 Fife and Kinrosse, to Thomas Seaton, at .... 5181 
 Elgin, Nairne, Inverness, Cromarty, Rosse, Southerland, 
 
 Caithnesse, Orkney, Shetland, to John Bilton, at . . 2736 6 8 
 The Shire of Mid-Lothian not being farmed, but collected, is esti- 
 mated at 3718 10 
 
 £35,054 8 8 
 
 (6) These sums are made payable in six instalments; the largest in March 1656, the rest in equal 
 portions, in May, July, September, November, and January, 1656-7. 
 
52 
 
 ACCOMPT of the Native and Forraigne Salt lett to Farme, as 
 
 followeth, viz*. 
 
 (a) Salt made betweene Brunt Island and St. Andrewes,from the 19th 
 
 January, 1655-6, to 31st January, 1656-7, lett to Robert Seaton, at £90 
 
 (a) Salt made betweene Leith and Barwick, dureing the terme afore- 
 said, lett to Thomas Rowe, at ...... 360 
 
 (b) Salt made betweene Sterling and Brunt Island, dureing the terme 
 
 aforesaid, lett to ditto at . . . . . . . 150 
 
 (c) Salt made betweene Leith and Sterling, lett, dureing the terme 
 
 aforesaid, to William Baylie, at 21000 
 
 (c) Forraigne or Imported Salt lett, from the first of August, 1656, 
 
 to the last of July, 1658, to Samuell Atkins, at the rent of . 1100 
 
 £1910 
 Farmes of Beere, &c. 35,054 8 8 
 
 Totall, £36,964 8 8 
 
 (a) Payable in six equal instalments, in March, May, July, September, and November, 1656, and 
 January, 1656-7. 
 
 (6) Payable in three equal instalments, in May and September, 1656, and January, 1656-7. 
 
 (c) Payable in nine instalments, of £83, 6s. 8d., in September and November, 1656, and January, 
 1656-7, March, May, July, September, November, and January, 1657-8 ; and three instalments, of 
 £116, 13s. 4d., in the following months of March, May, and July. 
 
53 
 
 ACCOMPT of the Receipts of Customes and Excise in the Ports of 
 Scotland from 1st October, 1655, to 1st February, 1655-6. 
 
 Ports. 
 
 Customes. 
 
 Excise. 
 
 Totall. 
 
 Leith. 
 
 October. < 
 
 £ s. 
 Inwards, 58 2 
 Outwards, 9 11 
 May lights, 2 17 
 
 d. 
 8 
 8 
 
 
 Importation, 
 
 Sale, 
 
 Fine, 
 
 £ s. 
 48 4 
 48 17 
 
 4 16 
 
 d. ) 
 
 7 
 
 
 
 £ *. d. 
 
 November. < 
 
 Inwards, 275 1 
 Outwards, 
 May Lights, 2 17 
 
 1 
 
 
 
 
 Importation, 
 
 Sale, 
 
 Fine, 
 
 16 13 
 
 74 10 
 3 19 
 
 9 
 5 
 
 6 
 
 
 December.-: 
 
 Inwards, 53 9 
 Outwards, 15 
 May Lights, 3 5 
 
 9 
 
 n 
 
 
 
 Importation, . 
 
 Sale, 
 
 Fine, 
 
 34 19 
 
 39 7 
 
 2 10 
 
 
 
 
 ) 1500 8 11$ 
 
 January. -c 
 
 Inwards, 331 12 
 Outwards, 
 May Lights, 5 4 
 
 1 
 
 
 
 
 Importation, . 
 Sale, . 
 Fine, 
 
 Totall, 
 
 27 9 
 
 446 1 
 
 10 3 
 
 8j 
 
 9 
 
 
 
 Totall, 742 15 
 
 104 
 
 757 13 
 
 Hj 
 
 
 BuRROSTONES. 
 
 
 
 
 October. < 
 
 Inwards, 82 10 
 Outwards, 14 19 
 May Lights, 5 5 
 
 
 
 4i 
 3 
 
 Importation, . 
 Sale, 
 
 24 9 
 
 
 
 
 
 November.-? 
 
 Inwards, 
 Outwards, 23 9 
 May Lights, 6 10 
 
 
 3 
 
 Importation, . 
 Sale, 
 
 10 13 
 
 
 H 
 
 
 
 
 December. •< 
 
 Inwards, 56 18 
 Outwards, 45 14 
 May Lights, 10 13 
 
 i 
 
 6 
 
 Importation, . 
 Sale, 
 
 77 19 
 
 
 ? 
 
 ) 457 6 4£ 
 
 January. -< 
 
 Inwards, 26 18 
 Outwards, 27 6 
 May Lights, 6 8 
 
 
 
 2 
 9 
 
 Importation, . 
 Sale, 
 
 Totall, 
 
 25 6 
 
 12 4 
 
 3 
 3 
 
 
 
 Totall, 306 14 
 
 4 
 
 150 12 
 
 **) 
 
 
54 
 
 Receipts of Customes and Excise in the Ports of Scotland from 1st Octo- 
 ber, 1655, to 1st February, 1655-6— continued. 
 
 Ports. 
 
 Customes. 
 
 Excise. 
 
 Totall. 
 
 Brunt Island. 
 
 October. < 
 
 Inwards, 
 Outwards, 
 May Lights, 
 
 £ s. 
 7 10 
 3 14 
 2 18 
 
 d. 
 6 
 
 8 
 
 Importation, . 
 Sale, 
 
 £ 
 3 
 
 
 s. 
 
 
 
 15 
 
 d.} 
 
 
 
 
 
 £ s. d. 
 
 November. ■< 
 
 Inwards, 
 Outwards, 
 May Lights, 
 
 8 6 
 3 2 
 15 
 
 8 
 6 
 6 
 
 Importation, . 
 Sale, 
 
 8 
 11 
 
 18 
 10 
 
 io| 
 
 4 
 
 
 December. -c 
 
 Inwards, 
 Outwards, 
 May Lights, 
 
 67 2 
 
 18 
 
 1^ 
 
 
 8 
 
 Importation, 
 Sale, 
 
 3 
 1 
 
 18 
 18 
 
 21 
 
 
 > 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.