A. G. foever, which they agreed to by their Propofal the 1706. 9th inftant.

Two Days after, the Lord Chancellor, in the Thirteenth name of the Lords Commiflioners for Scotland, deMeeting, liver'd to the Board the following Paper, in relation May 17. to the feveral Taxes and Excifes, and other Bur

dens they had agreed to, and renewing their Propofal of the 13th inftant, for a general Exemption for fome competent time, from all other Excifes and Burdens befides thofe already agreed to, which was read, as follows.

"The Lords Commiffioners for Scotland, fince the laft General Meeting, have again confider'd the • Propofition made by the Lords Commiffioners for England the 29th of April laft, viz. That there be the fame Cuftoms, Excifes, and all other Taxes, and the fame Prohibitions, Reftrictions and Regulations of Trade throughout the United Kingdom of Great-Britain, with the Papers which have fincé been deliver'd by the Commiflioners of both Kingdoms upon that Subject, and do with great Satisfaction obferve, that the Difference as to that im$ portant Propofal is brought to a very narrow Compafs. And the Lords Commiffioners for Scotland take this occafion to acknowledge the Senfe they have of the regard fhewn by the Lords Commiflioners for England, for the Subjects of Scotland after the defired Union: And the Lords Commiffioners for Scotland having by their feveral Propofals and Anfwers agreed to the fame Regulations of Trade, and to an Equality of Customs and Excifes upon all excifable Liquors, and a Quota of Land-Tax, all to commence from the Union; as alfo to an Equality of all other Taxes after fome Years, they do conceive that they have fully comply'd with the faid Propofal of the 29th of April, excepting only that they have propos'd an Exemption for fome time from all further Burdens than thofe exprefly confented to. And as to the Ex emption defir'd, the Lords Commiffioners for Scotland are very fenfible, that the Lords Commiffioners for England have not only by their Paper of. the 13th Inftant declared, that they were inclin'd to confent in general to an Exemption of Excifes and Burdens (as propos'd) in fuch cafes, where it

might be done without Prejudice to the Trade and A. C. Manufactures of England but that in purfuance 1706. of that good Difpofition, their Lordships by their Paper of the 15th Inftant have confented to an Exemption in favour of the Subjects of Scotland, from the feveralDuties, and for the particular Terms therein mention'd, whereby the Immunity defir'd is fo 'far granted. But the Lords Commiffioners for Scotland, from their Confideration of the prefent Circumftances of that Kingdom, find themfelves under a neceffity to renew their Propofal of a General Exemption for fome competent time from all other Excifes and Burdens, befides those great Duties and Taxes already confented to; that the Subjects of Scotland, may by the Benefit of Trade, be enabled cheerfully to bear an Equality of 'all other Burdens, which will greatly advance a firm Union and Coalition of Affection and Inte reft betwixt the two Kingdoms.

The next day, the Lord Keeper, in the Name of Fourteenth the Lords Commiffioners for England, deliver'd to Meeting, the Board their Anfwer to the Paper deliver'd by May 18. the Lords Commiffioners for Scotland the day be fore, viz.

The Lords Commiffioners for Scotland on the 9th Inftant, propos'd a Quota of a Land-Tax, and agreed to the fame Regulations of Trade, and to an Equality of Cuftoms; and on the 13th agreed to an Equality of Excifes upon all excitable Liquors; but at the fame time, their Lordfhips propos'd an Exemption from all other Burdens and Excifes within Scotland for a competent time.

The Lords Commiflioners for England did the fame day return Anfwer, That their Lorfhips would enter into the Confideration of the particular Excifés and Burdens, point by point, and on the 15th In'ftant did return their Anfwer diftinctly to the particular Excifes and Burdens payable by vertue of the feveral Acts of Parliament in England, in fuch manner, as their Lordships had reafon to hope," 'would have been to the entire Satisfaction of the Lords Commiflioners for Scotland: But the Lords Commiflioners for England, finding by the Paper deliver'd in on the 17th Inftant by the Lords Com miflioners for Scotland, that tho' they do take notice

of

A. C.

of the faid Anfwer of the 15th, yet their Lord1706.fhips have thought fit to renew their Propofal of a general Exemption for fome competent time, from all other Excifes and Burdens, befides thofe their Lordships had already confented to, the Lords Commiflioners for England did understand that Propofal of the 13th to extend only to fuch other Burdens and Excifes as are now fubfifting in England, to every one of which their Lordfhips think they have given a full andidiftinct Anfwer, and if it fhall appear, that any Particulars have been o mitted in that Anfwer, the Lords Commiffioners for England will enter into theConfideration of them, and return their Opinion thereupon: But if the Lords Commiffioners for Scotland would extend their Propofal of the 13th to an Exemption from all-Burdens and Excifes, which the Parliament of Great Britain may hereafter find neceffary to impofe on the United Kingdom, the Lords Commillioners for England are of opinion, that it cannot be fuppos'd the Parliament of Great Britain will ever lay any fort of Burdens upon the United Kingdom, but what they fhall find of neceffity, at that time, for the Prefervation and Good of the Whole, and with due regard to the Circumstances and Abilities of every part of the United Kingdom; and to allow of any Suppofition to the contrary, would be to form and fet up an unanswerable Argument against the Union it felf. Therefore the Lords Commiffioners for England do defire, that the Lords Commiffioners for Scotland 'would take into their Confideration the feveral Particulars in that Paper deliver'd to them by the Lords Commiflioners for England on the 15th Inftant, and return fuch Anfwer to them as their Lordfhips fhall think fit.

Fifteenth

Meeting,

Three days after the Lord Chancellor, in the Name of the Scotch Commiffioners,gave their Anfwer May 21. to the Papers deliver'd by the English the 15th and 18th Inft, which was as follows:

The Lords Commiffioners for Scotland have taken into their Confideration the Papers deliver'd by the Lords Commiffioners for England, on the 15th and 18th Inftant, and do understand that the

firft contains all the feveral kinds of Burdens and A C. Excifes now in ufe in England, befides thofe to 1706. which the Lords Commiflioners for Scotland have already agreed.

'And as to the feveral Particulars contain'd in the 'faid Papers: And,

1. As to the Duties on Stampt Paper, Vellum, 'and Parchment, feeing the Exemption from that "Impofition can have no Influence on Trade or Manufactories, and that the faid Duty does affect the Securities of the Subjects Eftates, adding likewife a new Condition, which being omitted, may make 'their Rights and Titles void; and further confidering that the faid Duty will be uneafy to the Peo ple, chargeable in collecting, and of fmall value; the Lords Commiffioners for Scotland, do propofe 'that the Kingdom of Scotland be wholly exempted 'from the fame, or at leaft that the Exemption from the faid Duties agreed to by the Lds Commiffioners for England, in the faid Paper of the 15th Inftant, be prolong'd beyond the Year 17 10, to a certain Period, as to that Moiety which is impos'd for Perpetuity. 2. As to the other particular Duties which expire in the Year 1710, or fooner, from which the "Lords Commiflioners for England, have agreed that the Kingdom of Scotland fhall be exempted the Lord Commisfioners for Scotland do understand,that it was the meaning of the Lords Commisfioners for England to extend that Exemption to the Duty 'laid on Cynders,

3. As to the Duty on Salt, the Lords Commiffioners for England having confented that the Kingdom of Scotland fhall, for a competent time after 'the Union, remain exempted from the payment of that Duty, for all Salt fpent in Kind, or ufed in Provisions, within the Kingdom of Scotland, pro'vided that the Lords Commisfioners for Scotland fhould propofe effectual Methods for fecuring that the like Duties as are now payable, in England, be paid and collected in the Kingdom of Scotland after the Union, as to all Salt exported from that Kingdom, either in kind or Provilons: the Lords Commishioners for Scotland, have herewith given in a Scheme of fuch Regulations as have occur'd to them for Securing, that the Dury propofed be col

lected

A, C. 1706

lected in Scotland, as to all Salt exported from that Kingdom in Kind or Provifions, and are willing to agree to what other Methods fhall be propos' on that behalf by the Lords Commisfioners for England: And their Lordships are ready to enter with the Lords Commisfioners for England, on the Confideration of the Time to which the faid Exemption 'fhall be limited: And the Lords Commisfioners for Scotland doubt not, but as the Lords Commissioners for England have agreed to the Exemption propos'd 'from all Burdens or Excifes now in ufe, but those ⚫ confented to by theLords Commisfioners for Scotland, that the Lords Commisfioners for England will alfo agree, that the Kingdoms of Scotland remain ex empted from any Duties (except thofe agreed to) which may be laid on by the Parliament of England before the Union.

And as to the General Exemption formerly propos'd on the part of Scotland, from all other Burdens than thofe confented to for a competent time; the 'Lords Commiffiohers for Scotland confidering what the Lords Commiffioners for England have obferv'd, that it cannot be fuppos'd that the Parliament of Great-Britain will ever lay any fort of Burdens upon the united Kingdom, but what they fhall find of neceffity, at that time, for the Prefervation and Good of the Whole, and with due regard to the Circumftances and Abilities of every part of the united Kingdom: Therefore the Lords Com'miflioners for Scotland, to avoid the Difficulties that may arife in that matter, do agree not to infift further at prefent, but to leave the Continuation of the faid Exemption to be determin'd by the Parliament of Great-Britain.

'And the Lords Commiffioners for Scotland hav ing by this, and their former Papers, anfwer'd the Propofal made by the Lords Commiflioners for England, on the 29th of April, concerning the Equality of Taxes; The Lords Commiflioners for Scotland take this occafion to put the Lords Commiffioners for England in mind of a Propofal given in to their Lordfhips the 9th inftant, concerning the Quota of Land-Tax for the Kingdom of Scotland, not doubting but that the Lords Commiffioners for England will agree to the fame.

The