1 the interest thereof, from time to time, to such person or per- XV. Provided always, and it is hereby declared, That the Magistrates chargeable faid magiftrates and council of the said city, shall not in any for mifapplica way be made chargeable with or accountable for the application tion of the or mifapplication of the faid money, or any part thereof, it money. being hereby declared, that the receipt, discharge or acquittance of the feveral person or persons hereby impowered to receive the faid purchase-money, shall be in all events a fufficient exoneration and discharge to the said magistrates and council of the said city, and their fuccessors for ever. XVI. And for the more effectual application of the money that Duties not to Shall arise from the aforesaid duty or impofition, to the several uses, be farmed, intents and purposes in this act mentioned, be it further enacted by the authority aforesaid, That it shall not be in the power of the faid magiftrates and council, at any time during the continuance of the said duty, to farm, but they shall and are hereby restrained and prohibited from farming the said duty or imposition, or any part thereof, for the terms for which the fame is hereby granted and continued, or for any part thereof, but, that the same shall be levied and collected by fuch person or perfons as shall be from time to time appointed by the faid magistrates and council, and the money arifing thereby shall, from time to time, as the same shall be recovered and received, be applied and disposed of to the several purposes aforesaid, according to the direction of this and the former acts. XVII. And be it further enacted by the authority aforefaid, or applied to That the magistrates and council shall have the administration other ufes than directed by of the money arising by the duty or imposition hereby granted this act. and continued, to the uses, intents and purposes in this act mentioned; but they are hereby strictly prohibited and restrained from applying the same or any part thereof to any other use, intent or purpose whatsoever, but such as are hereby directed and appointed. XVIII. And in order to their making the most proper application Magistrates to of the faid money; be it also further enacted by the authority a- confult men of foresaid, That the faid magiftrates and council shall proceed the execution skill touching with all convenient diligence, to the execution of the purposes of this act. in this act mentioned, and particularly for building proper repofitaries for keeping the publick records; and that they shall, and they are hereby directed and required to advise with, and employ men of the best skill and knowledge in such matters as they are or intend to carry on agreeable to this act; and the opinion and advice so given by such skilful people, shall and is hereby directed, from time to time, to be entred in a book or books to be kept by the faid magiftrates and council for that purpose. XIX. And XIX. And it is hereby further declared, That it shall not be lawful to and for the said magistrates and council to enter into any contract or agreement, or fet about the execution of any of the uses and purposes by this act directed, or any part of them, before and until the said design or part of the method of carrying it on, and the expence it may probably cost, be laid Expences, &c. before the overfeers, by the said act of the third year of his preto be laid be- fent Majesty's reign, and this present act named, at one of their feers, &c. ap- publick meetings; and that the fame be expresly agreed unto pointed by by the faid overseers, or majority of them present; and that 3 Geo. 1. c. 5. such their approbation shall be (together with all other the proceedings of the said overseers at their several meetings) entred in a book or books to be kept for that purpose. fore the over And an efti XX. And that no time may be loft in carrying on the several useful mate of it laid purposes and designs by this act directed, be it further enacted by before them yearly. the authority aforesaid, That the faid magistrates and council shall once every year, during the winter season, lay before the faid overseers, a general list or estimate of the designs intended and proposed to be carried on and executed for the ensuing year, in order to have the approbation of the said overseers; and in cafe the same is by them approved of, they shall then be at liberty to proceed and go on with the fame, but in cafe the fame shall be disapproved of by the said overseers, then they shall lay fome other design before them, in order to their approbation, it being always intended that no work shall be carried on without having had first the approbation of the faid overseers; and the said magistrates and council shall lay likewife before the said overseers, on the first lawful day of the month of March every year, an account of what has been done for the preceding year, and what money has been laid out, to be confidered and approved of, or disapproved of by the faid overseers; and no articles in such account shall be allowed of, but such as shall by the said overseers, or the majority of them, be approved. XXI. And that no delay may be occafioned by the overfeers not meeting to give the proper directions, about carrying on the purposes times a year. aforesaid; be it further enacted by the authority aforesaid, That the faid overseers shall and may, and they are hereby required and directed to meet at least four times in every year, viz. on the first lawful day of the months of August and March, and the first Tuesday of the months of June and December every year, with power to adjourn themselves from time to time, and meet oftner, if they shall fee cause, or shall be so defired by the magiftrates and council of the faid city of Edinburgh; and shall at each of the said meetings call for and peruse the feveral books and accounts directed to be kept by the magiftrates and town council of the said city concerning the premisses; and the said magistrates and council are hereby directed to lay such books, and likewise an account of all the contracts or other proceedings concerning the premisses, from time to time, before the said overseers, in order to be perused and approved of by Overfeers to meet four faid them. XXII. And for the more regular keeping the accounts of the money arifing by this duty, and ascertaining the uses to which the fame shall be applied; be it enacted by the authority aforesaid, That An account of the account of the faid duty, and the whole management there- duties, &c. to of, shall be exactly and diftinctly, regularly and fairly entred in be entred in a books to be kept for that purpose, separate and distinct from book by itself. the other affairs of the faid city, with the approbation of the overfeers; and the faid magistrates and council of the faid city are to appoint a proper perfon or persons for keeping the said books; that in such books shall be entred distinctly and clearly, copies of the feveral charges delivered in by the officers of his Majesty's excife, upon the several and respective persons fubjected to the payment of the faid duty or imposition, 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 shall 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 several charges affecting the same, thall be annually and every year balanced on the third Tuesday of February, until all the several uses and purposes by this act directed, are fully and compleatly satisfied and executed; all which said books, as well as the federunt book of the overseers, shall 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 burgesses of the said city, or any of the heritors or proprietors in the thires of Edinburgh, Haddington and Linlithgow; and the said persons shall have free access, at least one day in every fortnight, at the usual office hours, to infpect the said books, and to take any notes or memorandumş therefrom, and that without any fee or reward, which day shall be named and fixed by the said magiftrates and council, by the approbation of the faid overseers, and publick notice thereof given in such manner as they shall direct. XXIII. And whereas by the said act of the third year of bis present 3 Geo. 1. c. 5. Majesty's reign, certain overseers were to be named the second Tuef- overseers to be day of the month of June every year, to oversee and control the chofen anmanagement of the said magistrates and council concerning the faid nually. duty; be it further enacted by the authority aforesaid, That the faid overfeers named the second Tuesday of the month of June laft, shall be and continue overseers of the said duty or impofition by this act granted and continued, till the second Tuesday of June next, and upon that day, and fo forth annually upon every second Tuesday of Fune every year, overseers shall be chosen and named, as in the faid last recited act is mentioned, who, together with the commiffioner to parliament from the four shires of Edinburgh, Haddington, Linlithgow and Fife, shall be and continue overseers, with the fame powers, and to the fame pur A compleat state of the money arifing by this act, when to be made. purposes, as by the faid last recited act is more particularly mentioned. XXIV. And be it further enacted by the authority aforesaid, That the magiftrates and council of the faid city for the time being, shall upon the third Tuesday of the month of July which shall be in the year of our Lord one thousand seven hundred and fixty one, make a full, compleat, and perfect state of all the money that shall have been then arisen, by and from the said 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 shall be then owing upon the accounts aforesaid, that it may thereby appear, if there remains any overplus; and in cafe there shall be any overplus, it is hereby directed to be laid out by and with the approbation of the overseers, 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 Majesty's reign, a liberty is given to the persons, not fubjected 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 discouragement to the brewers fubje&ted to the payment of the said duty, and has been the occafion of great frauds, and should it continue, might in great measure fruftrate the good design and intention of this act; be it therefore enacted by the authority aforesaid, That the faid liberty and clause in the said act, shall be and is hereby repealed; and that after the first day of July one thousand feven hundred and twenty three, it shall not be lawful for any brewer or feller of beer or ale, who is not fubjected to the payment of this duty or imposition for all he shall brew, to import or fell any beer or ale into the said city, suburbs, 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 said 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 she brews, in the same manner that brewers, fubjected by this act to the payment of this duty, are made chargeable therewith; and that any brewer or brewers, who shall import or fell any ale or beer into the faid city, fuburbs, or liberties thereof, Notice to be or into any part of the said paroches of Saint Cuthbert's, Canongiven by brew- gate, South and North Leiths, without having given fuch prees importing vious notice, and agreed as aforesaid, shall be charged with and beer, &c. English or foreign ale how to be imported. liable in the payment of the said duty for all ale and beer brewed by him or her, during the twelve months immediately preceding his or her committing such offence, and in all time coming, during the continuance of this act, in the fame manner that the brewers, by this act subjected, are made liable for the payment of the fame. XXVI. Provided always, That this act shall 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 aforesaid, upon payment of the duty at present payable for the fame. XXVII. Provided also, That this act shall not extend or be construed to extend to prevent or hinder any person refiding in the said city, or any other place, subjected 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 shall 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 subject to duty. own family only, without paying the said duty for the fame; any thing in this act or any other statute to the contrary notwithstanding. XXVIII. And whereas by the in part recited aft of the third year of the King it is provided, That the magiftrates and council with the consent of the overseers, may borrow any fum or fums of money for fulfilling the purposes thereof, and subject the duty aforesaid, as a Security for payment of such fums to be borrowed, and it being meant and intended by this act, that provision should be made from the money arising from the faid duty, or impofition hereby granted and continued, for payment of the faid city's debts, which hath been borrowed in pursuance of the faid recited act of the third year of his prefent Majesty's reign, or hath been enlisted among the debts of the faid city, with the approbation of the overseers, 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 said overseers, or which may be borrowed in pursuance of the powers given by this present act : and whereas the monies to be collected annually by the faid duty, may not raise fuch a stock or fum of money, as may be sufficient for the Speedy and effectual carrying on and finishing the designs aforesaid, and that it therefore may be necessary after the first day of July one thousand seven hundred and twenty three, to borrow a fum or fums of money to carry on the purposes aforesaid, but it being likewife reaJonable to restrain the faid magistrates and town council of the faid city, for the time being, from and after the first day of July one thousand Seven hundred and twenty three, from borrowing very large fums of money, and thereby increasing too much the capital debts of the faid city: be it therefore further enacted by the authority aforesaid, That it shall and may be lawful to and for the magi- The sum of strates of the said city, for the time being, and they are hereby be 25,000l. borrowed may authorized and impowered, from and after the faid first day upon this of July one thousand seven hundred and twenty three, to bor- duty. row any fum or sums 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 imposition hereby granted and continued, to fuch person or persons who shall lend or advance the fame, which said money so borrowed shall be so applied and disposed of, as the faid duty or impofition should have been applied 6 |