said overseers, in order to be perused and approved of by them.

XXII. And for the more regular keeping the accounts of the money arifing by this duty, and afcertaining the ufes to which the fame Shall be applied; be it enacted by the authority aforefaid, That An account of the account of the faid duty, and the whole management there- duties, &c. to of, fhall be exactly and diftinctly, regularly and fairly entred in be entred in a book by ittelf. books to be kept for that purpose, feparate and distinct from the other affairs of the faid city, with the approbation of the overseers; and the faid magiftrates and council of the said city are to appoint a proper perfon or perfons for keeping the faid books; that in fuch books fhall be entred diftinctly and clearly, copies of the feveral charges delivered in by the officers of his Majefty's excife, upon the feveral and respective persons subjected to the payment of the faid duty or impofition, and how much the produce of the fame, from time to time, amounts to, and how the fame, and every part thereof, has been and fhall be difpofed of and laid out, to and for the uses, intents and purposes in this act mentioned, and what has been done, and how much laid out for every particular purpose; and the accounts of the amount of the faid duty, and what shall be expended thereout, with the feveral charges affecting the fame, Thall be annually and every year balanced on the third Tuesday of February, until all the feveral ufes and purposes by this act directed, are fully and compleatly fatisfied and executed; all which faid books, as well as the federunt book of the overfeers, fhall be kept at the ordinary office to be appointed for that purpose, and shall be open and patent for the inspection and perufal of any of the burgeffes of the faid city, or any of the heritors or proprietors in the fhires of Edinburgh, Haddington and Linlithgow; and the faid perfons fhall have free access, at least one day in every fortnight, at the ufual office hours, to inspect the faid books, and to take any notes or memorandums therefrom, and that without any fee or reward, which day fhall be named and fixed by the faid magiftrates and council, by the approbation of the faid overfeers, and publick notice thereof given in fuch manner as they fhall direct.

XXIIÏ. And whereas by the said act of the third year of his prefent 3 Geo. 1. c. 5. Majesty's reign, certain overfeers were to be named the fecond Tuef- overfeers to be day of the month of June every year, to oversee and control the chosen anmanagement of the faid magiftrates and council concerning the faid nually. duty; be it further enacted by the authority aforefaid, That the faid overfeers named the fecond Tuesday of the month of June last, shall be and continue overfeers of the faid duty or impofition by this act granted and continued, till the fecond Tuesday of June next, and upon that day, and fo forth annually upon every fecond Tuesday of Fune every year, overseers fhall be chofen and named, as in the faid laft recited act is mentioned, who, together with the commiffioner to parliament from the four hires of Edinburgh, Haddington, Linlithgow and Fife, fhall be and continue overfeers, with the fame powers, and to the fame

A compleat ftate of the

money arifing by this act, when to be made.

purposes, as by the faid laft recited act is more particularly mentioned.

XXIV. And be it further enacted by the authority aforefaid, That the magiftrates and council of the faid city for the time being, fhall upon the third Tuesday of the month of July which shall be in the year of our Lord one thoufand seven hundred and fixty one, make a full, compleat, and perfect ftate of all the money that fhall have been then arifen, by and from the faid duty or impofition hereby granted and continued, and of all fums of money laid out, from time to time, for the several purposes in this act mentioned, and of what debts fhall be then owing upon the accounts aforefaid, that it may thereby appear, if there remains any overplus; and in cafe there thall be any overplus, it is hereby directed to be laid out by and with the approbation of the overfeers, for the time being, according to the directions by this act laid down and made.

XXV. And whereas by the faid recited act of the third year of his present Majefly's reign, a liberty is given to the perfons, not subjected to the payment of this duty, to import ale and beer into the city, upon payment of the faid duty for the ale and beer imported only; and whereas that has been a great difcouragement to the brewers fubjected to the payment of the faid duty, and has been the occafion of great frauds, and fhould it continue, might in great measure frustrate the good defign and intention of this act; be it therefore enacted by the authority aforefaid, That the faid liberty and claufe in the faid. act, fhall be and is hereby repealed; and that after the firft day of Fuly one thousand feven hundred and twenty three, it thall not be lawful for any brewer or feller of beer or ale, who is not fubjected to the payment of this duty or impofition for all he shall brew, to import or fell any beer or ale into the faid city, fuburbs, or liberties thereof, or into the faid paroches of Saint Cuthbert's, Canon-gate, or South and North Leith, or any part thereof, unless he or she do previously give notice to the magiftrates of Edinburgh, or to their collector of the faid duty, at their office in Edinburgh, and agree to be subjected to and charged with the payment of this duty, for all the drink he or the brews, in the fame manner that brewers, fubjected by this act to the payment of this duty, are made chargeable therewith; and that any brewer or brewers, who fhall import or fell any ale or beer into the faid city, fuburbs, or liberties thereof, or into any part of the faid paroches of Saint Cuthbert's, Canongiven by brew- gate, South and North Leiths, without having given fuch prees importing vious notice, and agreed as aforefaid, fhall be charged with and beer, &c.

Notice to be

liable in the payment of the faid duty for all ale and beer brewed by him or her, during the twelve months immediately preceding his or her committing fuch offence, and in all time coming, during the continuance of this act, in the fame manner that the brewers, by this act fubjected, are made liable for the payment of the fame.

XXVI. Provided always, That this act fhall not extend, or be construed to extend, to prevent or prohibit the importation

of

of English or foreign ale or beer into the faid city, liberties, and fuburbs thereof, or into the said parishes of Saint Cuthbert's, Canon-gate, South and North Leiths, but that it shall and may be lawful to import the fame into the places aforefaid, upon payment of the duty at prefent payable for the fame.

XXVII. Provided alfo, That this act shall not extend or be conftrued to extend to prevent or hinder any person residing in the faid city, or any other place, fubjected to the payment of the said duty, who is not a brewer or feller or retailer of ale or beer, from brewing, or from importing ale or beer for the use of his own family only, but that it fhall and may be lawful for Ale, &e. for such person to brew or import ale or beer for the use of his private use not fubject to duty. own family only, without paying the faid duty for the same; any thing in this act or any other statute to the contrary notwithstanding.

XXVIII. And whereas by the in part recited act of the third year of the King it is provided, That the magistrates and council with the confent of the overfeers, may borrow any fum or fums of money for fulfilling the purposes thereof, and fubject the duty aforefaid, as a fecurity for payment of fuch fums to be borrowed, and it being meant and intended by this act, that provision should be made from the money arifing from the faid duty, or impofition hereby granted and continued, for payment of the faid city's debts, which hath been borrowed in purfuance of the faid recited act of the third year of his prefent. Majesty's reign, or hath been enlifted among the debts of the faid city, with the approbation of the overfeers, as a charge upon the duty thereby continued, or which may be borrowed on or before the first day of July next, with the approbation of the faid overfeers, or which may be borrowed in pursuance of the powers given by this prefent act : and whereas the monies to be collected annually by the faid duty, may not raife fuch a stock or sum of money, as may be fufficient for the Speedy and effectual carrying on and finishing the defigns aforefaid, and that it therefore may be necessary after the first day of July one thousand feven hundred and twenty three, to borrow a fum or fums of money to carry on the purposes aforesaid, but it being likewife reaJonable to reftrain the faid magiftrates and town council of the faid city, for the time being, from and after the first day of July one thousand feven hundred and twenty three, from borrowing very large fums of money, and thereby increafing too much the capital debts of the faid city: be it therefore further enacted by the authority aforefaid, That it fhall and may be lawful to and for the magi- The fum of ftrates of the faid city, for the time being, and they are hereby 25,000l. may authorized and impowered, from and after the faid firft day upon this of July one thousand feven hundred and twenty three, to bor- duty. row any fum or fums of money, not exceeding in the whole the fum of twenty five thousand pounds, and for fecuring the repayment thereof, by any writing under their hands and feals, to affign over the duty or impofition hereby granted and continued, to fuch perfon or perfons who fhall lend or advance the fame, which faid money fo borrowed fhall be fo applied and difpofed of, as the faid duty or imposition should have been ap

6

plied

be borrowed

but at different times.

Duty for the first 19 years, how to be applied.

fecond term of 19 years.

plied and difpofed of by this act, and to no other ufe, intent or purpose whatsoever.

XXIX. Provided always, That the faid fum of twenty five thousand pounds fhall not be borrowed all at once, but at feveral and different periods and times, and that not fooner or within lefs than the space of five years next after the said first day of July one thoufand feven hundred and twenty three, and that the fame be borrowed at fuch times and in fuch manner only, as the faid overfeers fhall fee neceffary for the better carrying on all or any of the purposes aforefaid: and it is hereby declared, That it fhall not be lawful to and for the faid magiftrates and council of the faid city for the time being, to borrow, at any time or times after the faid first day of July one thousand feven hundred and twenty three, so as to increafe the capital debts of the faid city, any fum or fums of money exceeding the sum of twenty five thousand pounds as aforefaid.

XXX. And be it further enacted by the authority aforefaid, That the money arifing from the faid duty hereby granted, during the firft term of nineteen years, fhall be annually applied for payment of the whole annual payments hereby appointed as aforefaid, with the intereft of the faid city's capital debt that shall be due on the faid first day of July one thousand seven hundred and twenty three, and for extinguifhing of five hundred pounds annually of the faid capital debt, and what overplus thereof fhall remain over and above the paying of the annual payments aforefaid, with the intereft of the faid capital debt, and of five hundred pounds annually towards the extinguishing of the faid capital debt, fhall be applied for the purHow on the poses before by this act directed; and that during the fecond term of nineteen years hereby granted, the money arifing from the faid duty shall be applied annually for paying the aforefaid annual fums hereby appointed, with the intereft of the remainder of the faid capital debt, and two thousand pounds at leaft annually towards extinguifhing and fatisfying the remainder of the faid capital debt, and what overplus of the faid duty shall remain over and above fatisfying the annual payments aforefaid, with the intereft of the remainder of the faid capital debt, and two thousand pounds at leaft annually for extinguishing the faid capital debt, fhall be applied towards the carrying on and perfecting the whole publick works aforefaid; and that the perfons and eftates of fuch of the faid magiftrates and council, who thall be acceffary to the increafing the faid city's capital debt to any greater fum than what is hereby allowed, during the faid fpace of thirty eight years, from and after the faid first day of July one thoufand feven hundred and twenty three, fhall be fubject and liable to the faid city in relief of fuch fums as shall be borrowed by them, more than what is hereby provided and allowed.

XXXI. And it is hereby provided and declared, That by the provifion for extinguishing the city's capital debt by the

fum

fum of five hundred pounds annually, during the first term of nineteen years, and by the fum of two thoufand pounds at leaft annually, during the fecond term of nineteen years, it is to be understood, that the debts which fhall be owing by the said city on the faid first day of July one thousand feven hundred and twenty three, together with the principal fum of twenty five thousand pounds, which they are hereby impowered to borrow in manner aforefaid, fhall be really and truly leffened the fum of forty seven thousand five hundred pounds of principal, during the currency of this grant; and that it shall not be in the Debts by this power of the magistrates and council of the faid city, with or with- act extinguifhout the confent of the overfeers, again to replace or revive, by ed, not to be any new borrowing or under any colour or pretext whatsoever, revived. any debt or fum extinguished by the annual payments hereby appointed to be made towards the finking the faid capital debts of the faid city.

this act, how

to be redrell

XXXII. And in cafe any embezilment, mifapplication, negligence or other misdemeanor, mismanagement of or concerning any part of the premises fhall happen, for which it may be proper and reasonable to fue before a court of justice: for redreffing thereof, be it enacted by the authority aforefaid, That it fhall and may be in the Mifapplicati power of the faid overfeers, or any three of them, or any fix ons of the mo burgeffes of the faid city of Edinburgh, who have been in any nies arifing by office of magistracy in the faid city, with confent of any two of the laid overfeers, to commence and carry on such suit by way ed. of fummons or by fummary petition, to which the defendant or defendants fhall be obliged to appear and answer within eight days at most after citation or fervice ufed against him or them; and in cafe fuch fuit or complaint be against the magiftrates or council, a citation ufed or ferved against the lord provoft of Edinburgh for the time being, or against any two of the bailies, fhall be a fufficient citation and service against the whole magiftrates and council of the faid city; and that if the plaintiff or plaintiffs prevail in their fuit, or any material branch or part thereof, the defendant or defendants in the faid fuit fhall pay the whole expences, which the faid purfuers fhall upon oath declare they beftowed, in fo far as the fame does not exceed what is ordinarily beftowed and laid out in the like cafes, by reason of a fuit before that court; which expences shall be allowed and decerned for, without any manner of deduction or abatement; any regulation, practice, cuftom or law. to the contrary in any wife notwithstanding; and if the defendant or defendants be acquitted from every material part or branch of the fuit, they fhall, in like manner and as fully and amply, recover their whole expences and cofts of fuit from the plaintiffs in the said cause.

XXXIII. Provided also, That it shall be lawful to any four Freeholders of freeholders of the thires of Edinburgh, Haddington, Linlithgow Edinburgh, and Fife, in case of any embezilment or mifapplication of the &c. may fue duties arifing by this act, or the acts in part before recited, to the magifue the magiftrates and town council, or others guilty of fuch mifapplica Atrates, &c. for

mif- tions,