A. D. ly'^^' Anno quinto Ann iE Regiiiaj. C. 8. 225 Pence the Scots Pint, or eighth Part of the Scots Gallon, be not after the Union liable, on account of the prefent Excife upon excifeable Liquors in England, to any higher Innpofition than two Shillings Sterlings iiDon the aforefaid thirty-four Gallons, Englijh Barrel, being twelve Gallons the prefent Scats Meafure : And that the Excife fettled in England on" all other Liquors, when the Union commences, take place throughout the whole united Kingdom. ARTICLE Vm. That from and after the Union, all foreign Salt which fhall be imported into Scotla>nd^ fhall be charg- Foreign Salt, ed at the Importation there, with the fame Duties as the like Salt is now charged v/ith being import- ed into Ewrland, and to be levied and fecurcd in the fame Manner: But in regard the Duties of great Qiiantities of foreign Salt imported may be very heavy upon the Merchants Importers, that therefore all foreign Salt imported into Scotland, fhall be cellar'd and locked up under the Cuftody of the Mer- chants Importers, and the Officers employed for levying the Duties upon Salt, and that the Merchant may have what Quantity thereof his Occafion may require, not under a Wey or forty Bufhels at a Time, giving Security for the Duty of what Quantity he receives, payable in fix Months. But Scotland fhall, for the Space of feven Years from the faid Union, be exempted from paying in Scotland, for Salt Scotch Salt, made there, the Duty or Excife now payable for Salt made in England; but from the Expiration of the faid feven Years, (hall be fubjedl and liable to the fame Duties for Salt made in Scotland as fhall be then payable tor Salt made in England, to be levied and fecured in the fame Manner, and with pro-^ portionable Drawbacks and Allowances as in England, with this Exception^ That Scotland fhall, after tl'lc faid feven Years, remain exempted from the Duty of two Shillings four Pence a Bufhel on Home jj^^^^ 3^,^, Salt, impofed by an Aft made in England in the Ninth and Tenth of King William the Thit-d of Eng- ^ u lovi. j. land ; and if the Parliament of Great Britain fhall, at or before the expiring of the faid feven Years, fub- c 44. ' ftitute any other Fund in Place of the faid two Shillings four Pence of Excife on the Bufhel of Home Salt, Scotland fhall, after the faid feven Years, bear a Proportion of the faLd Fund, and have an Equiva- lent in the Terms of this Treaty ; and that during the faid feven Years, there fhall be paid in Eyigland, for all Salt made in Scotland, and imported from thence into England, the fame Duties upon the Importa- ■ tion, as fhall be payable for Salt m;ide in England, to be levied and fecured in the fame Manner as the Duties on foreign Salt are to be levied and fecured in England.;, and that after the faid feven Years, as long as the faid Duty of two Shillings four Pence a Bufliel upon Salt is continued in England, the faid R-cpe^led i>j- two Shillings and four Pence a Bufhel fliall be payable for all Salt made in Scotland, and imported into j , "js^t'o'salc * England, to be levied and fecured in the fame Manner ; and that during the Continuance of the Duty of i^poited^ two Shillings four Pence a Bufhel upon Salt made in England, no Salt whatfoever be brought from Scot- landx.0 England by Land in any Manner, under the Penalty of forfeiting the Salt, and the Cattle and Carriages made ufe of in bringing the fame, and paying twenty Shillings for every Bufliel of fuch Salt,, and proportionably for a greater or lelTer Quantity, for which the Carrier as well as the Owner fliall be liable, jointly and feverally, and the Perfons bringing or carrying the fame to be imprifoned by any one Juilice of the Peace, by the Space of fix Months without Bail, and until the Penalty be paid. And for eftablilhing an Equality in Trade, that all Flefh exported from Scotland to England, and put on Board in Fl'*"* exportett Scotland to be exported to Parts beyond the Seas, and Provifrons. for Ships in Scotland, zvA for foreign ^""^ Scotland. Voyages, may be faltsd with Scots Salt, paying the fame Duty for what Salt is fo employed as the like Quantity of fuch Salt pays in England, and under the fame Penalties, Forfeitures, and Pro.vifions for preventing of Frauds as are mentioned in the Laws oi England; and that from and after the Union, the Curing- at Laws and Adls of Parliament in Scotland, for pining, curing, and packing of Herrings, white Fifh and Hemngs, Salmon for Exportation with foreign Salt only, without any Mixture of Britijh or Irijh Salt, and for preventing of Frauds in curing and packing of Fifh, be continued in Force in Scotland, fubjeft to fuch Alterations as fhall be made by the Parliament of Great Britain; and that all Fifli exported from Scotland'^^^ exported, to Parts beyond the Seas, which fhall be cured with foreign Salt only, and without Mixture of Britijh or Irifi Salt, fhall have the fame Eafes, Premiums, and Drawbacks, as are or fhall be allowed to fuch Perfons as export the like Fifh from England; and that for Encouragement of the Herring Fifhing, there fhall be allowed and paid to the Subjcdts, Inhabitants of Great Britain, during the prefent Allowances' for other Filh, ten Shillings five Pence Sterling for every Barrel of White rierrings which fhall be ex- ported from Scotland; and that there fhall be allowed five Shillings Sterling for every Barrel of Beef or Pork faked with foreign Salt, without Mixture of Britijh or Irijo Salt, and exported for Sale from Scot- land to Parts beyond Sea, alterable by the Parliament of Great Britain ; and if any Matters of Fraud re- Thefe Duties lating to the faid Duties on Suit fhall hereafter appear, which are not fufficiently provided againft hy '^^'n-ei for this Article, the fjme fhall be fubjeft to fuch further Provifions as fliall be thought fit by the Parliament i^ ^'^^"' ^J of Great Britain. ^ A R T I C L E IX. That whenfoever the Sum of one million nine hundred ninety-feven thoufand feven hundred and fixty- Land Tax, three Pounds eight Shillings and four Pence Halfpenny, fhall be enacted by the Parliament of Great Britain to be raifed in that Part of the united Kingdom now called En?Jand, on Land and other Things ufually charged in Afts of Parliament there, for granting an Aid to the Crown by a Land Tax ; that Part of the united Kingdom now called Scoilaiid, fhall be charged by the fame Aifb, with a further Sum of Qnota of Scot- forty-eight thoufand Pounds, free of all Charges, as the ^tota of Scotland, to fuch Tax, and fo propor- land, lionably for any greater or lefi". r Sum raifed in England by any Tax on Land, and other Things ufually tharged together with tlie Land ; and that fuch .^?«to for Scotland^ in the Cafjs aforefaid, be raifed and Vol. IV. G g colkaed
