Documents concerning the farm of the new excise on wines (ff. 189-193): Extract from...

Documents concerning the farm of the new excise on wines (ff. 189-193): Extract from the records and acts of parliament [cf. Acts Parlt. Scot. vi, pt.2, pp.237, 472b-474a]. Since by act of parliament [blank; date should be 7 March] last an additional excise has been put upon wine - i.e. 8d. a pint on French wine and 16d. a pint on 'Seck' - and no arrangements for collecting it during the coming two years, 1 November 1649 to 1 November 1651, have been made, parliament ordains that it shall be 'rouped' in the usual manner by the committee of excise in October next, and arrangements made with the highest bidder to farm it for the ensuing two years. The 'take dewtiz' of the new excise for this period are to be applied to the payment of such sums as the state owes to Sir James Stewart of Kirkfield, provost of Edinburgh, and Sir John Smyth of Grottell. If either of them offers more than anyone else for the farm, he is to give surety to the other for payment of the 'just and equall half of the take dewty', and retain the other half for himself; if a third party is granted the farm he is to give equivalent surety to both Stewart and Smyth. Since they have both advanced considerable sums to the 'publict', they are to be paid annual interest until the state's debt to them is cleared. In case 'the seas growe foull by pyrots and unfreinds', so that the additional excise for 1649-1651 will not cover the two men's outlay, they are to be paid the principal and interest from the petty excise of Edinburgh (excepting the sum already set aside for the 'warks' of Leith) and the excise of Midlothian and Eastlothian. The extract was made by Sir Archibald Johnstone of Warriston, clerk register. [Endorsed, ? in the same hand]: 'Act anent Sr John Smyth [?6] July 1649'. Dated at Edinburgh. [The original Act refers to 'Seck Renish' wine.]