Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR JOHN LAUDER OF FOUNTAINHALL Subject_2 SUMMER SESSION.
Robert Miln v. Sir Patrick Home
Date: 4 March 1681
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Robert Miln, tacksman, &c. against Sir Patrick Home of Polwart for customs, —c. Alleged,—He exported and imported nothing but for his own use; and whatsoever is so done by noblemen and gentlemen is exemed from paying of custom by express law; Act 152, Parl. 1592, Act 251, Parl. 1597, and the other laws and authors there cited. Answered, I.—This Act does not liberate from Excise, which is a tax and burden invented and imposed since these Acts, and the exemption is not repeated in the Acts anent Excise. II. The Parliament's grant of the customs to the King in 1661 has innovated this; and there is no reservation in favours of gentlemen. III. No other import is exemed from customs but what is the product and immediate return of our own exported commodities; which this was not. Replied,—It is enough that it is not rescinded nor taken away.
This touches the gentry in their copyholds and ancient privileges.—It was continued.
