198 1 W. & M. ff. Mary, intituled, An act declaring the rights and liberties of the fubject, and fettling the fucceffion of the crown." 2. C. 2. One parlia ment. Freedom of trade. Scotch fhips to be British Thips, Trade. ARTICLE III. • That the united kingdom of Great Britain be reprefented by "one and the fame parliament, to be ftiled The Parliament of "Great Britain.' ARTICLE IV. That all the subjects of the united kingdom of Great Britain 'fhall, from and after the union, have full freedom and inter<courfe of trade and navigation to and from any port or place ⚫ within the said united kingdom, and the dominions and plan❝tations thereunto belonging; and that there be a communica⚫tion of all other rights, privileges, and advantages, which do or may belong to the fubjects of either kingdom; except where it is otherwife exprefly agreed in these articles.' ARTICLE V. That all ships or veffels belonging to her Majesty's fubjects of Scotland, at the time of ratifying the treaty of union of the two kingdoms in the parliament of Scotland, though foreign built, be deemed, and pafs as fhips of the built of Great Britain; 'the owner, or where there are more owners, one or more of the owners, within twelve months after the first of May next, making oath, That at the time of ratifying the treaty of union ' in the parliament of Scotland, the fame did, in whole or in part, belong to him or them, or to fome other fubject or fubjects in Scotland, to be particularly named, with the place of their refpective abodes; and that the fame doth then, at the time of "the faid depofition, wholly belong to him or them; and that no foreigner, directly or indirectly, hath any share, part, or in⚫ tereft therein; which oath fhall be made before the chief officer or officers of the customs, in the port next to the abode of f the faid owner or owners; and the faid officer or officers thall be impowered to adminifter the faid oath; and the oath being fo adminiftred fhall be attefted by the officer or officers, who adminiftred the fame; and being registred by the faid officer or officers, fhall be delivered to the mafter of the fhip for fecurity ' of her navigation; and a duplicate thereof fhall be tranfmitted by the said officer or officers, to the chief officer or officers of the 'customs in the port of Edinburgh, to be there entred in a regifter, and from thence to be fent to the port of London, to be there entred in the general register of all trading ships belonging to Great Britain. ARTICLE VI. That all parts of the united kingdom for ever, from and See 5 Geo. 1. after the union, fhall have the fame allowances, encouragec. 20. & 9 'ments, and drawbacks, and be under the fame prohibitions, Geo. 1. c. 21. reftrictions, and regulations of trade, and liable to the fame ⚫ cultoms 'customs and duties on import and export; and that the allowances, encouragements, and drawbacks, prohibitions, re'ftrictions, and regulations of trade, and the customs and duties on import and export, fettled in England when the union commences, fhall, from and after the union, take place, throughout the whole united kingdom; excepting and referving the duties upon export and import of fuch particular commodities, from which any persons, the subjects of either * kingdom, are fpecially liberated and exempted by their private rights, which after the union, are to remain safe and entire to them in all respects, as before the fame. "And that from and "after the union, no Scots cattle carried into England, fhall be Soots cattle. liable to any other duties, either on the publick or private accounts, than those duties to which the cattle of England are or fhall be liable within the faid kingdom." And feeing by the laws of England, there are rewards granted upon the exporta'tion of certain kinds of grain, wherein oats grinded or ungrinded are not expreffed; that from and after the union, when oats fhall be fold at fifteen fhillings fterling per quarter, or under, there shall be paid two fhillings and fix pence fterling for ' every quarter of the oatmeal exported in the terms of the law, whereby and fo long as rewards are granted for exportation of other grains, and that the bear of Scotland have the fame rewards as barley:fand in refpect the importation of victuals in- Importation 'to Scotland, from any place beyond fea, would prove a discou- of victuals. 'ragement to tillage, therefore that the prohibition as now in 'force by the law of Scotland, against importation of victuals 14 Geo. 2. c. 7i from Ireland, or any other place beyond fea into Scotland, do, ⚫ after the union, remain in the fame force as now it is, until 'more proper and effectual ways be provided by the parliament of Great Britain, for difcouraging the importation of the said victuals from beyond fea. ARTICLE VII. That all parts of the united kingdom be for ever, from and Excifes. ⚫ after the union, liable to the fame excises upon all excifeable See 5 Geo. 1. liquors, excepting only that the thirty four gallons English bar- c. 20. rel of beer or ale, amounting to twelve gallons Scots prefent mea- 12 Geo. 1. Explained by fure, fold in Scotland by the brewer at nine fhillings fix pence c. 4. f. 58. 'fterling, excluding all duties, and retailed, including duties ' and the retailers profit, at two pence the Scots pint, or eighth part of the Scots gallon, be not after the union liable, on account of the present excife upon exciseable liquors in England, to any higher impofition than two fhillings fterling upon the 'aforesaid thirty four gallons, English barrel, being twelve gal'lons the prefent Scots measure: and that the excife fettled in England on all other liquors, when the union commences, take place throughout the whole united kingdom,' ARTICLE VIII. That from and after the union, all foreign falt which fhall Foreign falt 'be imported into Scotland, fhall be charged at the importation 04 'there, Scotch falt. Home falt. C. 44. there, with the fame duties as the like falt is now charged with being imported into England, and to be levied and fecured in the fame manner: but in regard the duties of great quantities * of foreign falt imported may be very heavy upon the merchants importers, that therefore all foreign falt imported into Scotland, fhall be cellar'd and locked up under the cuftody of the merchant importers, and the officers employed for levying the duties upon falt, and that the merchant may have what quantity thereof his occafion may require, not under a wey or forty buthels at a time, giving fecurity for the duty of what quantity She receives, payable in fix months." But Scotland fhall, for the fpace of seven years from the faid union, be exempted from paying in Scotland, for falt made there, the duty or excife now payable for falt made in England; but from the expiration of the faid feven years, fhall be fubject and liable to the fame duties for falt made in Scotland as fhall be then payable for falt made in England, to be levied and fecured in the fame manner, and with proportionable drawbacks and allowances as in England, with this exception, That Scotland fhall, after the faid feven years, remain exempted from the duty of two fhilling four pence a bufhel on home salt, imposed by an act made 9 & 10 W. 3. in England in the ninth and tenth of King William the Third of England; and if the parliament of Great Britain shall, at or before the expiring of the faid feven years, fubftitute any other fund in place of the faid two fhillings four pence of excife on the bufhel of home falt, Scotland fhall, after the said seven years, bear a proportion of the faid fund, and have an equivalent in the terms of this treaty; and that during the faid feven years, there fhall be paid in England, for all falt made in Scotland, and imported from thence into England, the fame duties upon the importation, as fhall be payable for falt made in England, to be levied and secured in the fame manner as the duties on foreign falt are to be levied and secured in England; and that after the faid feven years, as long as the faid duty of two fhillings four pence a bufhel upon falt is continued in England, the faid two fhillings and four pence a bushel shall be payable for all falt made in Scotland, and imported into England, to be levied and fecured in the fame manner; and that during the continuance of the duty of two fhillings four pencé a bushel upon falt made in England, no falt whatsoever be brought from Scotland to England by land in any manner, under the penalty of forfeiting the falt, and the cattle and carriages made ufe of in bringing the fame, and paying twenty fhillings for every bushel of fuch falt, and proportionably for a greater or leffer quantity, for which the carrier as well as the owner fhall be liable, jointly and feverally, and the persons bringing or carrying the fame to be imprifoned by any one juftice of the peace, by the space of fix months without bail, and until the penalty be paid. And for establishing an equality Flesh exported in trade, that all fleth exported from Scotland to England, and from Scotland. put on board in Scotland to be exported to parts beyond the Repealed by 13. as to falt feas, • feas, and provifions for fhips in Scotland, and for foreign voyages, may be falted with Scots falt, paying the fame duty for what falt is fo employed as the like quantity of fuch falt pays in England, and under the fame penalties, forfeitures, and ⚫ provifions for preventing of frauds as are mentioned in the laws of England; and that from and after the union, the laws Curing of and acts of parliament in Scotland, for pining, curing, and Herrings. packing of herrings, white fish and falmon for exportation with foreign falt only, without any mixture of British or Irish falt, and for preventing of frauds in curing and packing of fish, be continued in force in Scotland, fubject to fuch alterations as • fhall be made by the parliament of Great Britain; and that all Fish exported. fifh exported from Scotland to parts beyond the feas, which fhall be cured with foreign falt only, and without mixture of ♣ British or Irish falt, shall have the fame eases, premiums, and ⚫ drawbacks, as are or fhall be allowed to fuch perfons as export the like fish from England; and that for encouragement of the herring fishing, there fhall be allowed and paid to the subjects, inhabitants of Great Britain, during the present allowances for other fish, ten fhillings five pence fterling for every barrel of 'white herrings which fhall be exported from Scotland; and that there fhall be allowed five fhilling fterling for every barrel of beef or pork falted with foreign falt, without mixture of British or Irish falt, and exported for fale from Scotland to parts beyond fea, alterable by the parliament of Great Britain; Thefe duties ⚫ and if any matters of fraud relating to the faid duties on falt revived for fhall hereafter appear, which are not fufficiently provided a- 3 years, by gainft by this article, the fame fhall be fubject to fuch further 5 Geo. 2. c. 6. provifions as fhall be thought fit by the parliament of Great Britain.' ARTICLE IX. 3 That whenfoever the fum of one million nine hundred Land tax. ninety seven thousand seven hundred and fixty three pounds, eight fhillings, and four pence halfpenny, fhall be enacted by the parliament of Great Britain to be raised in that part of the ⚫ united kingdom now called England, on land and other things ufually charged in acts of parliament there, for granting an aid to the crown by a land tax; that part of the united king⚫ dom now called Scotland, fhall be charged by the fame act, with a further fum of forty eight thousand pounds, free of all charges, as the quota of Scotland, to fuch tax, and fo propor- Quota of Scot tionably for any greater or leffer fum raised in England by any land. tax on land, and other things ufually charged together with the land; and that fuch quota for Scotland, in the cafes aforefaid, be raised and collected in the fame manner as the cefs 4 now is in Scotland; but fubject to fuch regulations in the manner of collecting, as fhall be made by the parliament of Great Britain. AR Stampt vellum. Window tax. Coals, culm, and cynders. Malt. ARTICLE X. "That during the continuance of the respective duties on ftampt paper, vellum, and parchment, by the feveral acts now in force in England, Scotland shall not be charged with the same "refpective duties." ARTICLE XI. • That during the continuance of the duties payable in Eng• land on windows and lights, which determine on the first day of August, one thousand feven hundred and ten, Scotland shall "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 thousand seven hundred and ten, Scotland fhall not be charged therewith for coals, culm, and cynders confumed there; but shall 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 Eng• land upon malt, which determines the twenty fourth day of June, one thousand seven 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 of England before the union, except thefe confented to in this treaty; in regard it is agreed, That all neceffary provifion fhall be made by the parliament of Scotland for the publick charge and service of that kingdom, for the year one thoufand feven hundred and feven. Provided nevertheless, That if the parliament of England thall think fit to lay any further impofitions by way of customs, or fuch excifes, with which by virtue of this treaty, Scotland is to be char'ged equally with England, in fuch cafe Scotland fhall be liable to the fame customs and excises, and have an equivalent to be fettled by the parliament of Great Britain; with this further pro'vifion, That any malt to be made and confumed in that part * of the united kingdom now called Scotland, thall not be charged ' with any impofition on malt, during this present war. And 'feeing it cannot be fuppofed that the parliament of Great Bri tain will ever lay any fort of burthens upon the united kingdom, but what they shall find of neceffity at that time for the s prefervation and good of the whole, and with due regard to "the circumstances and abilities of every part of the united king 'dom, therefore it is agreed, That there be no further exemp'tion infifted upon for any part of the united kingdom, but that 'the |