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history |
The Scottish Board of Customs was established following the Act of Union of 1707. In 1722 a statute (9 Geo. I c.21) authorised the creation of a single Board of Customs for Great Britain and in the following year a unified board was established by patent. However, certain of the commissioners named in this unified board were deputed to reside in Edinburgh for the transaction of Scottish business. In 1742 an independent Scottish Board of Customs was again appointed in terms of a new patent and was continued until the year 1823 when a unified board for the United Kingdom was established by statute (4 Geo. IV c.23). Certain powers were delegated to a subordinate board in Scotland. This subordinate board ceased to operate with effect from 5 July 1829 and was formally abolished in 1833 (3 & 4 Will. IV. c.51). Until 1 May 1798 the Commissioners of Customs also controlled the collection of the salt duties. |