By the foresaid Act 251 Par. 15 Ja. 6. Customs are to be paid [ 2] to the King, according to the use of any other Kingdom, But so it is, that ••y the use of other Kingdoms, and particularly of Eng∣land, and France, the Nobility, Barons and others, pay Customs for all imported Goods.
The Customs being granted for the Defence of the Kingdom, [ 3] and the Support of His Majesties Royal Dignity, it is just that the Nobility and Barons, should rather pay than any others, since they are of all others most concerned, to maintain the one, and support the other.
Scotland being a Countrey, that has no Consumption, for im∣ported Goods, save within themselves, if the Nobility and Gen∣try [ 4] should not pay, they might bring home all their own Com∣moditie••, and so there should be little or no Customs due to the King.
They might colour the Trade of Merchants, by granting simu∣lat Commissions, for bringing home, the Goods of Merchants, un∣der [ 5] their names, which would occasion much Perjury, and at least put the Customers to a Process, and Suspend the payment of the true Customes, till that were clear'd by Process.
When this Kingdom thinks fit, to guard against the importati∣on of any forraign Goods, they do this by imposing great Customs, [ 6] as was lately done by imposing 80 per cent. upon all English Cloath. But so it is, that if this exemption were allow'd to the Nobility and others; these Prohibitions would be useless and ineffectual, for those Prohibited Goods might be brought in by them, and so our Ma∣nufactories, could never be encouraged, nor could we force other Nations, justly to ballance their Trade with us, or keep our Money within our own Countrey.
If these Exemptions were allow'd, there could be no possibili∣ty [ 7] of lessening and curbing the Luxury of the Nation; For the Nobility and Gentry, might still wear what they pleas'd, at least it would be an encouragement to them, to bring home things superflu∣ous, they being free from Impositions, whereas their being burdened with Custom, would discourage them to bring home su∣perflueties.
The Exchequer has in their Tacks been in use to set the Customs with express order, to allow no exemptions, and the Customers [ 8] have exacted Customs from the Nobility and Gentry, which proves the Kings Possession, and the acquiescence of those, who plead the exemption.
Whereas it is pretended, 1o. Customs are regularly a Duty, impos'd upon Merchandice and Traffique; But what Noble∣men and Gentlemen, import for their own use, is not Merchan∣dice, nor Commerce. 2o. By this Act and by Act 152.