Ledgers of Imports and Exports, Scotland

CUST 14

1755-1827

These returns of the Inspector General of Imports and Exports for Scotland show the quantities and estimated values of goods, and the countries to which they were exported or from which imported, distinguishing between British and foreign merchandise and whether shipped in British or foreign ships. From 1787 onwards the amount of the duties received together with any bounties or draw-backs payable thereon is given. Two volumes in this series contain copies of the returns formerly sent to the Treasury and transferred from the Treasury records in order to fill certain gaps in the series.

Records within this series are available to download as digital microfilm .

Letter books etc concerning Scottish affairs are in: CUST 30 CUST 31 CUST 32 CUST 42

Public Record(s)

English

39 volume(s)

Available in digital format only

Topics

Trade and commerce

The Customs of Scotland remained in farm until the Act of Union 1707, when a board of five commissioners was set up to administer them. Its powers were similar to those of the English board, save that the net produce of Scottish customs was paid to the receiver general of the English customs, not to the Treasury, and that the Scottish board had no connection with plantation business in America or the 4% duties in the West Indies. It also collected the excise duties on salt in Scotland, remitting the yield to the English Salt Commissioners. An act of 1722 provided for the management of the English and Scottish customs by a single Board of Customs Commissioners for Great Britain, of whom five resided at Edinburgh to supervise Scottish customs and salt duties; but separate boards for England and Scotland were reconstituted in 1742. An act of 1823 abolished the Scottish board and placed the management of the customs of the whole of the United Kingdom under a single board, though until 1830 Scottish customs were under the management of one of the commissioners and two assistant commissioners resident at Edinburgh.