Section XII No Debentures for Goods exported but according to the 2d Rule annexed to the Book of Rates, &c.

And whereas great Frauds and Abuses have been and are daily committed to the Prejudice of His Majesties Revenue by Pretence or Colour of exporting Tobacco and other Goods by Land Carriage into Scotland and obtaining Debentures for the same although in truth such Goods have not been really exported or if exported have been again clandestinely returned into this Kingdom which Practice is hardly possible to bee prevented upon the Borders Itt is hereby further enacted That from and after the Five and twentieth Day of March which shall bee in the Yeare of our Lord One thousand six hundred ninety six noe Debentures shall bee allowed for any Goods pretended to bee exported but for such onely as shall according to the X1Second Rule annexed to the Book of Rates bee shipt for Transportation and the Shipping thereof testified by His Majesties Searcher and Under Searcher in the Port of London or the Searcher of any of the Out-Ports respectively and all the other Requisites of the said Rule duely performed.