Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR JAMES DALRYMPLE OF STAIR.
Date: Pitferren
v.
Captain Hamilton
10 January 1672 Click here to view a pdf copy of this documet : PDF Copy
Pitferren and ———,— having right to the imposition for the light of the May, which right is ratified by an unprinted Act of Parliament 1661, appointing three shillings Scots for every ton of ships belonging to strangers, and one shilling six pennies Scots for the ton of every ship belonging to natives, to be paid by the masters, sailors, or others having interest,—pursues Captain Hamilton for the same, as due by a frigate whereof he was captain; who alleged, That he, not being master, was not liable by the said Act. 2do. That vessels for war, by the king's commission, were not liable for custom, excise, or any public dues, but did pay the tenth and fifteenth parts to the king and admiral for all. The Lords repelled both the allegeances, in respect that the Act was general, without distinction, and the privateers enjoyed the benefit of the light of the May as well as others; and this being the right of a private party, instituted for a very necessary common good, the tenth and fifteenth penny did not take it off.
Vol. II, Page 39.
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