Board, an Answer to the Propofal made by the A. C. Lords Commiffioners for England on the 29th. of 1706. April, which was read, as follows,

"The Lords Commiffioners for Scotland do agree, 'That all parts of the United Kingdom of Great-Britain be under the fame Regulations, Prohibitions and Restrictions, and liable to equal Impofitions and Duties for Export and Import: But in regard feveral of the Funds relating to Cuftoms, are already appropriated for the Payment of Debts properly belonging to England, it's propofed that an Equivalent be allowed for them.

"The Lords Commiffioners for Scotland do alfo agree, That all the Subjects of the United Kingdom fhall be liable to equal Land-Taxes, or Taxes on the Pound Rent, providing the Proportion for Scotland fhall only be 12000 7. when one Shilling is impos'd on the Pound Rent in England; fo that 48000/. in Scotland fhall be reckon'd equal to the 4 Shillings Aid now impofed on England, and fo proportionable,and to be raised in the fame manner now ufed in Scotland, and free of all Charges. That the private Rights of Corporations and Companies are referv'd to be confidered in the Courfe of this Treaty.

The Lord Chancellor, in the Name of the Scotch 'Commiflioners, deliver'd alfo this Propofal, viz. That neither of the Kingdoms be burden'd with the Debts of the other, contracted before the U'nion.

The next Day the Lord Keeper, in the Name of Tenth the Lords Commiffioners, for England, deliver'd to Meeting, the Board the following Reply to the Anfwer made May 10, the Day before, by the Lords Commiflioners for Scotland, to their Lordfhips Propofal on the 29th of April laft.

The Lords Commiflioners for England obferving, that in the Anfwer made by the Lords Commiffioners for Scotland the 9th Inftant, to their Lordfhips Propofal of the 29th of April, That there be an Equality of Cuftoms, Excifes, and all other Taxes throughout the United Kingdom of Great-Britain, the Lords Commiffioners for ScotSend take no Notice of what relates to Excifes; the

Lords

A. C. Lords Commiffioners for England do therefore 1706 think it neceffary to infift upon their faid Propofal, as that without which there cannot be an entire Union between the two Kingdoms; of which their Lordships are fo defirous on their Parts, that they are ready to agree to an Equitalent for what Scotland fhall be taxed towards Payment of the Debts of England, in all Particulars whatfover.

Kleventh

Three Days tafter,the LordChancellor of Scotland Meeting, deliver'd a further Anfwer to the Propofal made by May13. the English Commiffioners, on the 29th of April. viz.

The Lords Commiffioners of Scotland did take into their Confideration the Propofal offered by the Lords Commiffioners for England the 29th of April, and found it comprehended fo many Particulars, That they judg'd it moft proper to anfwer it Point by Point. Accordingly on the 9th Inftant, they gave an Anfwer as to the Customs and Land-tax, and did not mention any thing therein of the Excifes, becaufe the Confideration of thefe was depending before the Committee of the Commiffioners of both fides; but to fatisfie the Lords Commiffioners for England, that nothing fhall be wanting on the part of the Lords Commiflioners for Scotland, that is neceffary, for the Attaining an intire Union, they do agree to the Equality of Excifes on Ale, Beer, Mum, Cyder, Sweets, Perry, Low-Wincs, Aquavita and Spi rits; but they do propofe an Exemption from all other Burthens and Excifes within Scotland for a competent Time, to be adjufted in the Courfe of this Treaty; That the Subjects of Scotland may (by the benefit arifing from the Communication of Trade) be in a Capacity to bear a Proportion of other Burthens and Excifes, being willing at the Commencement of the Union, to bear equal Excifes on all that is Exported from Scotland to England, or the Plantations; and the Lords Commiffioners for Scotland do hope,that the Lords Commiffioners for England will be convinced that the Immunity from thefe other Burthens and Excifes for a Term of Years, is confiftent with an entire Union, and will not put the Trade on an unequal

Foot

Foot, when the prefent Circunftances of both A. C. Kingdoms are duly confidered.

And whereas the Lords Commiffioners for England, did, by their laft Propofal, declare they were ready to agree to an Equivalent for what Scotland fhall be Taxed towards Payment of the Debts of England in all Particulars whatfoever, the Lords 'Commiffioners for Scotland are ready to enter with 'their Lordships into the Confideration of this Equivalent, and how to make it effectual? Hereupon,the "Lords Commiffioners for England withdrew, and being returned, The Lord Keeper in their Lordfhips Names, delivered to the Board the following Reply to the foregoing Answer.

The Lords Commiflioners for England, taking into their Confideration, the Paper delivered to them this Meeting, by the Lords Commiffioners for Scotland, are fo fenfible of the Lords Commiffioners for Scotland's having agreed to an Equality of Excifes, as to all Excifable Liquors (as the Lords Commitlioners for England understand the fame) and to an Equality of Excifes and Burthens on all Goods Exported to England, and the Plan, tations, which the Lords Commiffioners for England do not doubt, will be agreed to by the Lords "Commiffioners for Scotland, as to all Goods ex ported to all parts whatfoever, that to fhew their Readiness to comply with every thing Reafonable, for the bringing this Treaty to a good effect; they are willing to enter into the Confideration of the particular Excifes and Burthens point by point, which being of feveral Natures, fo that they will require to be diftinctly confidered, the Lords Commiffioners for England find it neceffary to dedefire a little time for giving their Opinionson each particular Head; but in general are inclin'd to confent to an Exemption of Excifes and Burthens, as propos'd in fuch Cafes, where it may be done without Prejudice to the Trade or Manufactures of England: And as to thofe Excifes, where Exemptions cannot be confented to without fuch Incon veniency, the Lords Commiflioners for England will confider of a proper Equivalent, or fome o ther Expedient to promote the defired Union of the two Nations.

1706.

A. C. And as to thofe Cuftoms and Excifes to which 1706 their Lordships have already Agreed, and for which an Equivalent is to be allowed to the King"dom of Scotland; the Lords Commiflioners for Eng land do think it would tend to the Dispatch of of this Treaty, that the Committee already ap pointed fhould continue to fit, in order to the Ad. jufting that Matter.

Twelfth

On the 15th of the fame Month, the Lord Keep Meeting, er, in the name of the Lords Commiflioners for May 15. England, deliver'd to the Board the following An fwer to the Propofal made by the Lords Commiffio ners for Scotland on the 13th.

The Lords Commiflioners for England, taking into Confideration the Propofal made by the Lords Commiflioners for Scotland on the 13th Intant, That the Kingdom of Scotland fhould be for a competent time exempted from all Excifes and Burdens, other than fuch as have been, agreed unto by the Lords Commiffioners for Scotland; have, in order to comply with the faid Propofal, fo far as can be done, without Prejudice to the Trade and Manufactures of England, diftinctly enumerated and confider'd the feveral Excifes and Burdens, which are now payable by virtue of divers Acts of Parliament in England, and which have not yet been agreed to by the Lords Commiffioners for Scotland; and do find the fame to confift of the Particulars which are hereafter mention'd, together with the "Opinions and Anfwers of the Lords Commiflioners for England to the faid Propofal, as to each of the faid refpective Duties.

I. The Duty on Stampt-Paper, Vellum, and Parchment, one Moiety whereof expires on the first of August, 1710. The Lords Commiffioners for England do confent, that the Kingdom of Scot land be exempted from the whole Duty until the first of August, which fhall be in the Year of our Lord, 1710.

1

II. The Duty on Births, Marriages and Burials, which being to expire the firft of August next, and "therefore before the defir'd Union can take Place, the Lords Commiflioners for England do conceive it to be wholly unneceffary to enter further into the Confideration of that Duty.

III. The Duty payable on Windows and Lights A. C. till the firft of August, 1710. the Lords Commitlio 1706. ners for England are of Opinion, that the Kingdom

of Scotland fhall be exempted from the faid Duty 'during that Term...

"

IV. The Duty on Coals and Culm, payable to pl the 30th of September, 1710. As to this Duty, the 'Lords Commiflioners for England do confent, that the Kingdom of Scotland fhall remain exempted 'from this Duty during the faid Term,as to all Coals and Culm confum'd within the Kingdom of Scot land, and no otherways.

"V. The Duty on Mault granted for no longer time than till the 24th of June, 1707. the Lords Commitlioners for England do confent, that the Kingdom of Scotland fhall remain exempted during the faid Term from the faid Duty..

VI. The Duty on Salt; as to this Duty the Lords Commiflioners for England, to fhew their Willingness to eafe, for fome time, the Poor of the Kingdom of Scotland, do confent that the King'dom of Scotland fhall, for a competent time af ter the Union, (to be fettled in the progrefs of this "Treaty) remain exempt from the payment of that Duty for all Salt fpent in Kind, or us'd in Provifions fpent within the Kingdom of Scotland. 'Provided, that the Lords Commiflioners of Scot'land do propofe effectual Methods to the Lords * Commiffioners for England, for fecuring that the like Duties as are now payable in England, be pay'd and collected in the Kingdom of Scotland after the Union, without fraud, as to all Salt exported from that Kingdom, either in Kind or Provifions.

The fame day, the Lord Chancellor, in the name of the Lords Commiflioners for Scotland, deliver'd to the Board an Explanation of their Agreement to the Excifes, &c. mentioned in their Lordfhips Paper deliver'd to the Board the 13th inftant,

vi: The Lords Commiflioners for Scotland, by their

Paper deliver'd the 13th inftant, did mean an Equality on all excifable Liquors, as the Lords Commillioners for England did understand it; and they are willing there be an Equality of Excifes and Bur dens on all Goods exported to all Places what

foever,