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A57889 Rules, orders and instructions, made and published by the commissioners of customs and excize in Scotland, to be observed by the several officers conjunctly of both, in relation as well to customs as excize of forreign goods upon importation or sale; Rules, etc. Scotland. Commissioners of Excise.; Scotland. Commissioners of Customs. 1656 (1656) Wing R2268; ESTC R218493 67,173 93

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the benefit thereof doth accrue is within Twenty dayes after such Condemnation inrolled in the Exchequer and certified unto him by the said Register to pay unto the Collector the moyetie due unto the State according as they are apprized and forthwith certifie the said Register of the payment thereof and is also to make return unto the said Register of the charges expended in the Exchequer by reason of the said suit being first made acquainted by the said Register what the said charges are Goods seized notwithstanding Writs of delivery to be detained till all duties be paid Seizures where to be secured No Officer whatsoever is to deliver any Goods from under Seizure by vertue of any Writ of delivery untill the Customs and Excize where Excize shall be due be paid to the Collector of such Port for the same All Goods seized by any the Officers of the out-Ports are to be brought in to the States Warehouse belonging to such Port where there is any and in case there be none then into such other place as the Collector shall appoint for securing thereof untill they be condemned or otherwise legally discharged The Collectors to take care Goods seized be truly valued The Collectors of the severall Ports are to take speciall care that upon all Apprizements made of Goods seized the same be truely valued and that they receive Custom and Excize in all cases of Composition of any Goods And upon forfeiture of any Goods if they shal see and judge it most for the Commonwealths advantage then and in such case they may take the moyetie of such Goods in kinde and forthwith acquaint the Commissioners therewith to the end they may receive direction therein for the Sale thereof And receive the States part in kind or otherwise as he shall think fit And therefore all persons making seizure before disposition be by them made of any part of the Goods and Merchandize by them seized in the severall Ports are to acquaint the Collector of that Port where such seizure is or shall be made therewith to know whether they will take the Common-wealths moyetie in kinde or not INSTRUCTIONS To the COLLECTORS of Customs and Excize conjunctly touching their Moneys and Accompts BY the fore-going Instructions the Work and Method of the Accompts to be kept made and done Collectors Books viz. both for Customs and Excize is very evident and plain but yet for the more Perspicuity and clearnesse of things the Collector as a Summary of the whole if to take notice that he is to frame and keep 1. One Cash or Day-Book which having two several Columns the one for Moneys received for Customs The Cash or Day book and the other of Moneys received for Excize is for the making Entry therein of All Goods Paying Customs Excise upon Inwards Outwards Importation Sale Going out for beyond the Seas either before or after payment of Excize Coming from England or the Coast before payment of the same With their respective Values and Rates and the Product of them II. Two Books for Entry of Ships Skippers Books and the Report of the Skippers Inwards and Outwards III. One Book for entry not only of all Certificats from The Coast Book or to the Coast for Customs but of all Goods likewise both Inwards and Outwards from or to England or the Coast which have paid Excize before such their coming in or going out IV. A Ledger or Book of Accompt for Excize only to be kept with all Merchants and Importers The Ledger making their Accompt Debitor for the Quantities Weights and Measures of all Goods imported the same to be posted from the Day-Book according to the Custom Entries with reference in the Ledger to the Folio of the said Day-Book and in the Day-Book to the Folio of the Ledger where the said Entry is posted And Creditor by Sales Allowances and Exports to be posted in like manner from the same Book respectively V. A Wast-Book to be kept for the Entring of all Tickets that shall be given for all Goods which shall have paid Excize before their being sent unto any Port Burgh The Waste-Book Town or Place from out of the Port or Place where the same had paid Excize or else were lying before the removal or carrying thence of the same VI. Two fair Books first of which is for the Entring on the one side thereof all Bonds which shall be taken The Bond Books as to Excize upon the Importation or landing of any Goods and Merchandize and on the other all Bonds given upon the shipping out of any Goods excizable unto any Port of England or Scotland or any Part beyond the Seas in the order of their dates and times in which they are taken from or given by the Merchants And the second of them for entring all Bonds taken in relation to the Customs Collectors monthly to deliver Abstracts Of Moneys received THE Collector in every Port is monthly to deliver in unto the Commissioners at the Custom-house in Leith the several Abstracts or Accompts following Viz. 1. Of all Moneys which have been received for Customs and Excize in his respective Port and the Members thereof the Moneth preceding under the several and distinct Heads as followeth Viz. Of Customs Excize upon Inwards Outwards Importation Sale Of Ships coming in or going out of Port. II. Of what Ships or Vessels come in or go out of his Port or any the Members thereof with an Accompt of their respective Ladings with the Names of the said Ships or Vessels their Masters together with the Place from whence they come or whither bound or fraighted Of Goods shipped for England III. Of what Goods Wares and Merchandize excizable as have the Moneth preceding been exported or shipped out of his Port or any the Members thereof to any the Ports of England and therein to expresse the Name of the Master Ship and Vessel in which the same were shipped together with the Names of the Persons entring the same Outwards with the quantity and quality of the Goods so entred and whether they were passed as to Excize upon Bond or otherwise after payment of the same All Money to be entred to Accompt of the same day upon which they shall be received All Moneys received for Customs or Excize or both are to be entred in his Cash or day-Book precisely upon the same day upon which the same was paid and received And in case Moneys received on one day shall happen to be entred or accompted for on another day the same is to be reputed and esteemed two several Sums of Money which the Collector is therefore to make good pay into the Commonwealth accordingly The same course to be observed in Entry of Goods No Collector is to give any trust or forbearance to any person or persons whatsoever for or in respect either of Customs No trust or forbearance to be given Excize Seizure or Fines