226 C. 8. Anno quinto Ann^ Rcglnae. A. D. 1706. Stampt Vellum. Window Tax. Crals, Culm, and Cynders. Malt. Sco'.land not chargeable with any other Duties before the Unionj except thefe con- fented to. See 5 Geo. 1. c. 20. Provifo. Equivalent, iz Ann. ft. I, e. 13. and See ] Geo. j. ftat. 2. c. 27. & 5 Geo. I. c. 20. collefted In the fame Manner as the Cefs now is in Scotland; but fubje(St to fuch Regulations in the Man- ner of colle£ting, as (hall be made by the Parliament of Great Britain. A R T I C L E X. That during the Continuance of the refpeiEtive Duties on ftampt Paper, Vellum, and Parchment, by the feveral A£ts now in Force in England, Scotland flu-ill not be charged with the fame refpedtive Duties. A R T I C L E XI. That during the Continuance of the Duties payable in England on Windows and Lights, which deter- mine on the firft Day of Augiijl one thoufand feven hundred and ten, Scotland fhall not be charged with the fame Duties. ARTICLE XII. That during the Continuance of the Duties payable in England on Coals, Culm, and Cynders, which determine the thirtieth Day of September one thoufand feven hundred and ten, Scotland fhall not be charged therewith for Coals, Culm, and Cynders confumed there ; but fhall be charged with the fame Duties as in England for all Coals, Culm, and Cynders not confumed in Scotland. ARTICLE XIII. That during the Continuance of the Duty payable in England upon Malt, which determines the twenty-fourth Day of June one thoufand feven hundred and feven, Scotland fhall not be charged with that Duty. ARTICLE XIV. That the Kingdom of Scotland be not charged with any other Duties laid on by the Parliament oi Eng- land before the tJnion, except thefe confented to in this Treaty; in regard it is agreed, That all necef- fary Provifion fhall be made by thp Parliament of Scotland for the publick Charge and Service of that • Kingdom, for the Year one thoufand feven hundred and feven. Provided neverthelefs. That if the Par- liament oi England fhall think fit to lay any further Impofitions by way of Cuftoms, or fuch:Excifes, with ■ which by virtue of this Treaty, Scotland is to be charged equally with England, in fuch Cafe Scotland fhall be liable to the fame Cuftoms and Excifes, and have an Equivalent to be fettled by the Parliament of Great Britain ; with this further Provifion, That any Malt to be made and confumed in that Part of the united Kingdom now called Scotland, fhall not be charged with any Impofition on Malt, during this pre- fent War. And feeing it cannot be fuppofed that the Parliament of Great Britain will ever lay any fort of Burthens upon the united Kingdom, but what they fhall find of Neceflity at that Time for the Pre- fervation and Good of the Whole, and with due regard to the Circumftances and Abilities of every Part of the united Kingdom ; therefore it is agreed. That there be no further Exemption infifled upon for any Part of the united Kingdom, but that the Confideration of any Exemptions beyond what are already agreed on in this Treaty, flaall be left to the Determination of the Parliament of Great Britain. A R T I C L E XV. That whereas by the Terms of this Treaty, the SubjecSs of Scotland, for preferving an Equality of Trade throughout the united Kingdom, will be liable to feveral Cuflroms and Excifes now payable in England, which will be applicable towards Payment of tlie Debts of England, contracted before the Union; it is r.greed, That Scotland fhall have an Equivalent for what the Subjefis thereof fhall be fo charged to- wards Payment of the faid Debts of England, in all Particulars whatfoever, in Manner following, vi-z. That before the Union of the faid Kingdoms, the Sum of three hundred ninety-eight thoufand and eighty-five Pounds ten Shillings, be granted to her Majefty by the Parliament of England, for the Ufes after mentioned, being the Equivalent to be anfwered to Scotland for fuch Parts of the faid Cufloms and Excifes upon all excifeable Liquors with which that Kingdom is to be charged upon the Union, as will be applicable to the Payment of the faid Debts of England, according to the Proportions which the pre-- fent Cuftoms in Scotland, being thirty thoufand Pounds per Amtim, do bear to the Cuftoms in England, computed at one million three hundred forty-one thoufand five hundred and fifty-nine Pounds per Annum; and v/hich the prefent Excifes on excifeable Liquors in Scotland, being thirty-three thoufand and five hun- dred Pounds per Annum, do bear to the Excifes on excifeable Liquors in England, computed at nine hun- dred forty-feven thoufand fix hundred and two Pounds per Annum : Which Sum of three hundred ninety- eight thoufand eighty-five Pounds ten Shillings, fhall be due and payable from the j ime of the Union. And in regard that after the Union Scotland becoming liable to the fame Cuftoms and Duties payable on Import and Export, and to the fame Excil'es on all excifeable Liquors as in England, as v/ell upon that Account, as upon the Account of the Increafe of Trade and People, (which will be the happy Confe- quence of the Union) the iaid Revenues will much improve beyond the before-mentioned annual Values thereof, of which no prefent Eftimate can be made ; yet neverthelefs, for the Reafons aforefaid, there ought to he a proportionable Equivalent anfwered to Scotland; it is agreed. That after the Union there fhall be an Account kept of the faid Duties arifing in Scotland, to the End it may appear what ought to be anfv/ered to Scotland as an E^juivalent for fuch Proportion of the faid Encreafe as fhall be applicable to the Payment of the Debts of England. And for the further and more effeftual anfv/ering the feveral Ends hereafter mentioned, it is agreed. That from and after the Union, the whole Increafe of the Reve- nues of Cuftoms, and Duties on Import and Export, and Excifes upon excifeable Liquors in Scotland, over and above the annual Produce of the faid refp;6tive Duties, as above ftated, fliall go and be applied, for
