persone under the paine of ten pundis Scottis money quha sall happin to be absent day and place be sevin hours in the morning. 2nd July. necessar absence of some continowit till . . 5th be sex hours of the morning. . . That day. . . fund absent and thryse callit and for absence of them. . continowit till 12 hours. [At last they got a meeting and] appointit collectors to collect within ten dayes for ye tred stent and for ye land stent. [No. 302, 1670.-Receipt.] Recevit be me Johne Davidson in Priesthill collector deput to Sir John Munro of ffoulis apointed be ye rest of ye Commisrs of ye est parochs of Ros for collecting ye excyse from ye magistrats of ye towne of Tayne the soume of threty sevin pund sevin shillings Sterling for ye wholl yeir's excyse to witt from ye sext of May 1669 yeirs payment. [No wonder the stenters were unwilling to face the odious task of levying such a sum as £800, which was a grinding imposition even if it included all dues. But what happened if it were not raised? No. 303, 1668.-Letter, addressed] ffor the hounrable the provest balzies and Counsell off Tayne, these present Very hono'ble yors I receaved, for ansr I should be content to receave yor money and lett yor selfes debeatt with the gentlemen of the gaird for ye know the ack of counsell and my exposition yrupon is yt any collector ye delyver yor money to yt is responsall will be ane sufficient warrand to the partie not to trubell you any farder qrupon the captan and I coust out and finding by yor friend and neibour Mr McCulloch yt you had rather agrie with the partie nor stand at debeatt wt them. . . geatt ane continowation till I pay the shyres money, wt all if you doe not agrie heast away yor money with all expedition and iff you want off . yor Excyse money I will advance it and tak any thrie of yor magestrats tickoatt or boand for it till the ten day of May nixt which with it and the excyse most be ponqualie [punctually] payed at the forsaid day All the best I have to say I leave to the bearer and am ever. . . Thomas Watsoun the 9th of March 1668 [P.S.] ye may be sure I will have non off yor money anent ye assess wch was left at Chindise [Kindeace] sence I see ye ar to grie with ye partie. [So Tain had failed to pay in time, and a “partie" of soldiers were quartered on the burgh till it should pay, and this benevolent collector will help them on a bond by three magistrates, doubtless bearing interest. A like case, the next year, is At Fortrose 29th No. 304, 1669.-Notarial Instrument.] lord Tarbat . . £13 10s Sterling. . as the defect of the exceise of the eistern pt of Ros shyre for the moneths of Novr. Decr. 1666 and Jany. 1667 contained in ane band grantit be the Earle of Seafort the lairds of Balnagown and ffoulis thrie of the commissioners of the shyre to umquhile Cap. John leivingtoun and the partie under his command.... [No. 305, 1671.-Discharge of Collector.]. . . Excyse for Dingwall burgh and paroche £137 5s. Contin £68 Lands of Urquhart £19 5s Chanonrie and Rosemarkie burgh and paroch £85 7s 6d Kirkmichael £26 12s 10d . . Kilmuir £38 13s 2d. . Killearnan £63 17s 4d Suddie £44 8s 10d.. Fodderty £65 19s 6d. . Island of Lewis and five paroches of Kintail Lochalshe Lochcarrone Garloch Lochbroome £328 2s 6d quarterly. [No. 306, 1672.-Discharge of Collector.] . . . Excyse for one whole year for that part of Invernessshire be north the ferrie of Kessock £4320 Scots. [In these we see the comparative valuation of various parts of the north at the time. The actual rate appears in next two: No. 307, 1657.---Minute of Tain Council.]. . Wm. Ross bailzie and Alexr. Forrester for the heretors and Walter Hay for tredsmen wer appoyntit to impoise the soume of fourscoire pundis in this burgh to continow for sex moneths. . find it Izd per boll of rent. [From No. 432, the fiars' price for 1657 was £4 per boll, so this rate under the Commonwealth was 1-80 or 1 per cent. for 6 months, or 2 per cent. per annum, and the valued rent of Tain £6400 Scots, or £534 stg. Now, two and a half centuries later, it is over £7000. No. 308, 1676.-Discharge.] Excyse for West Division of Rossshire £403 being threttie twa shillings in the £100 of valued rent [or 1.6 per cent. for half year, against 1.25 under Cromwell, and the rental of West Ross, £25 18s 7d. No. 309, 1710.-Receipt.]. . Two months' supply due by the county of Ross £204 15s 11d sterling. [Therefore, for the year, £1228 15s 6d stg. As to collectors: No. 310, 1680.-Petition.].. John Macleod of Milntown heretable proprietor incarcerat in the tolbuith of Edr. for being in arrair with his intromissions with the excyse as collector at the instance of Sir Geo. Mackenzie of Tarbat, Sir Geo. Munro Culrane, Hector McKenzie of Assin, Mr Geo. Paterson Seafield, Alexr. Sutherland of Inchfuir and Walter Ross Provost of Tayne Commrs of Ross and excyse yrof. As to another tax: No. 311, 1681.--Discharge.] 1 John McLeod collector off the excyse of Est Rosse grant me to have receaved from David Rosse burgess of Tayne the soume of nyne punds nyne sh. sixpense Inglish money and yt for the brewing of the toune of Tayne from the 1st May 1680 to 1st August yrof. [Referring to No. 302, it will be seen that this is almost the same as the town paid of direct tax in 1670. In those days people brewed for themselves, but were bound by law to give notice and pay the duty. So we need not be surprised to find what happened: : No. 312, 1711.-Summons, docketed] Brewers. names, all of Black Isle] to compeir at Fortrose . answer for deficient in payt of Excise. [No. 313, 1742.-Information: 11 names] . . . in Taine . brewing ale wt notice maiting wt notice--ale found brewing in a High Room . . . in a bed room . . . in an Upper Room.. in a garret . . in a closet . . . [And in 1746 there is a similar information against 50 persons in Tarlogie, Rhynie, Pitkerry, Pitcalnie, Nigg, and Cadboll for] brewing in secret places without entry. [Also, in 1749, against 18 persons in Milntown, Pollo, Rosskeen, and Drummond, for defrauding the Excise by brewing or malting] under a bed.. in a wastehouse . in a pantry under peats . . under clothes. [Also, in 1742, against 31 persons in Tain for brewing in] a garret a byre a loft, and refusing the keys. . in a cellar. . in a dark room [in one man's house the ale] was run away with by his daughter. [More serious are: — No. 314, 1744.-Complaint to baron bailie] . . . Alexr. Simson Tacksman of Wester Ardgay and others against Alexr. Munro kirk officer of the parish of Kincardin and others. Notwithstanding that orders were issued. to suppress them from brewing and selling ale and aquavitae [whisky]. . still persist . . . . these little by-Brewers are so much haunted [have so many customers] that complainers can make little of it. . . [On back of paper] . Before Wm. Bailly of Ardmore baron bailie of Balnagown... acknowledge to brewing and retailling . . . fined £20 Scots each. [Another official of the Kirk figures in No. 315, 1746.-Information] . . Frauds on the Revenue in Tain from 24th June to 21st August. . [4 names] brewing or malting without notice and casks concealed [2] concealing 7 gallons in a chest [16] concealing under heather.. shoemaker in his barr. . in a cow byer.. under grain in an outhouse in his bed room. . behind the ffat [vat] . . at the bed foot. . in an outhouse and keys lost. the presenter was twice caught.. the violer for concealing behind a press. . . barking leather without entry. . . . [The above is the first mention-and in a disreputable connection -of a precentor in these papers. As to this outburst of smuggling cases, nothing about the Union of 1707 raised more violent opposition in Scotland than the inevitable raising of the duties on liquor to the level of the rates imposed in England, and the appointment of Englishmen as Excise officers. Other duties are in No. 316, 1711.-Information by Collector against 20 persons, all in Black Isle] . . failing to make declaration what hides or vellum they have in their possessione, what places they use for barking and to give notice to the collector two days after taking out of wooze. [No. 317, 1758.-] Account of the dutys on Windows and Lights in the Burgh of Tain . . from Whitsunday to Martinmass [columns headed] Inhabitants' names .. Total 28 houses. No. having 10 to 14 Windows-6 [one 12, the other five, 14.] No. having 15 to 19 windows-4 [one 16, two 17, one 19]; above 20, none. Surveyor's Charge [this is set down for each house. All are charged 6d. To this is added 3d per window for those having between 10 and 14, and 7d per window for those between 15 and 19.] Total charge £3 17s 74d. This was another odious tax, because the previous year there is a Government circular from Edinburgh, signed Ro. Dundas, to local authorities enjoining upon them to levy it, and threatening compulsion if they do not. No. 318, 1751.-Letter: Col. Geo. Mackay, M.P., to Wm. Baillie.] Concerned I am poor Bighouse's son's death. I have bought... lottery ticketts. The price is £11 11s . . . . Consideration of the Counsell to the Ps of Wales in the event she should become Regent. consequence will very probably be the fall of the D. of B. and Ld. Sth [Duke of Bedford and Lord Sidmouth.] There is a bill brought into our House for making the Dutys on Tobaccos more effectual in which its proposed to have a line drawn as it were twixt Scotland and England so that no tobacco can come . . . without a Land Permitt. This allarms the traders in Scotland very much as it would entirely ruin the tobacco trade in Scotland . . . the putting of Scotland on a separate footing in any point of Trade is thought contrary to the Articles of Union. . . The tobacco traders in England have been insisting with the My out of envy to the progress the towns of Glasgow and Montrose in that trade. . . After what happened to S. R. W. [Sir Robert Walpole] no My will propose an Excise. [The use of dashes and initials, even in a private letter, shows the uncertainty as to the post, and whether the letter might not be seen by others than the addressee. That there was need to make duties more effectual" will appear in the following: No. 319, 1740.-Information in Notarial Instrument] James Munro Land waiter did sease in the sellars of Alexr. Mackenzie Dingwall. . foreign Salt together with 40 dozen English quarts or Scotch choppins full of french wine and two hogsheads . . . . on a search in a ruinous fail [turf-built] house he made seasure of 48 barrs foreign iron concealed under . . rubbage. . he lodged the seasure in the gaurd house of Dingwall under care of a companie of Lord Crawford's regiment. . as no boat. . . . within severall miles. . repaired to Inverness . . he returned . . . with a boat and found the seasure abstracted. . . . 40 bushels were discovered. . at different places in the town. . . The sail Alexr. Mackenzie did masterfully concuss the sentries . . to wink at abstracting the salt and wine . . No. 320, 1749.-Letter to Wm. Baillie.] Salcoates 7th April At desire of Provost Wm. Somervell of Renfrew I have shipt. . . 4 casks Glasgow refined sugar. I have also . . with great difficulty got shipt 44 loads of coals. . . to safe you the coast duty I have placed to the Provost's debitt. I hope you'll take care to have the coals landed without, your custom-house taking any nottice of them as it might be a reflection on the officers here for their being shipt without their knowledge . . . . [No. 321, 1748.-Part of letter from Bailie Andrew Munro, Inverness.]. . After the 1st Dec. the duties on foreign corn in Noroway is to be farmed and by that means no duties will be saved. The exportation of bear and meal to Noroway would not have been half as much as it was in former years were it not for the savings on duties which will not now be practicable when duties is in privat hands. [This plainly points to regular bribery of customs officers, so that in above three papers we have had a provost, a bailie, and merchants of standing, all concerned in smuggling transactions. Smuggling was thought little of, and the popular feeling is shown in No. 322, 1736.-Complaint before Tain Magistrates] . . . by Margaret Lilly that Matthew Millar officer of Excise has slandered and aspersed her.. that she was an informer against her neighbour. . concealed ale.. qrby the said Margaret is highly reproached . . . [That such an action should be brought at all, shows that the feeling even of the magistrates was not favourable to the Revenue. In the case noticed under No. 179, Language, the woman accused the minister of giving information about her "illicit spirits," and the minister indignantly denied doing so. Lastly, in 1776, George Mackay writes from Bighouse to David Ross, Tarlogie: "On my coming here I enquired into the manner the Custom-house yaught people brock oppin my keepings at Scoury.. inclose a letter from Capt. Brown. account how his people used freedom with my keepings. . . . [Even lairds were suspected. |