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have been equally respected. In 1686, he and three other gentlemen, in confor-
mity with a practice then common in Scotland, farmed the customs and foreign
excise. The parties were, besides himself, George Hamilton of Binnie, Sir Robert
Mylne of Barnton, and Sir James Calder of Moorton, and each held an equal
share* Of this partnership, the sederunt book is before us. Niddrie was ap-
pointed chairman and manager, with £500 sterling yearly of salary — the other
officials being paid in proportion. The copartnery continued till the end of 1688,
at which period there was owing to the taxmen, by various ports and parties, the
sum of £20,224, 4s. lOd. One of the entries is as follows: — "By William Paterson,
in Leith, his bond, daitt the 25 June 1688, for 4000, payed 3921 lib 17s. 4d. Scotts.
Rests the annual rents of the soume preceeding the payment by and of the prin-
cipall rents yet unpayed, £77, 2s, 8d." This was no doubt the celebrated founder
of the Bank of England, and the originator of the Darien Company.
Of the Laird's accuracy and business habits, another proof remains in the
same volume. It is an account of the outlay and income of the coal- work, begin-
ing the 1st of June 1696 to the 18th May 1700. It would appear that this was
a new work, for one of the heads into which the account is divided is thus stated :
"Accompt of money advanced be the Laird of Niddrie in erecting his collarie,
begining 13 Apryle 1696." William Wauchope of Niddrie-Merschell, and Lady
Margaret Sandilandis, his spouse, had a charter from James Richardson of Sme-
toun of the lands of Cauldcottis, and the coal of Womett, 22d Sept., 1519 ; and
the coal and coal-heughs of Niddrie are mentioned in various charters subse-
quently ; but Caiddcottis was disposed of to Edmistoun by Sir John Wauchope.f
so that the work in question was no doubt a new erection. The " accompt of
uncost," before any yield was realised, amounted to £677 sterling. Some of the
entries are curious. The two opening items are — " For marking on the sink, a
gallon of aill, 16s." " For setting of the stoolls, halfe a gallon of aill, 8s." " Sinking
9 fathome of the holl, at 6 ub the fathom, £54." " A wife for carieing the picks too
and fra the smiddie 15 dayes, £3."| "ToRoben Henderson for 10 darg at the
coall mynd, at 10s ye day, £5." " For timbering 3 fathom of the stair sink, £2."
" For 5 fathom of stair putting in, at a merk the fathom, £3, 6s. 8d." " To Rob*
Henderson, on day and a halfe neidling ye stair and mending ye sink, 15s." " For
* Fountainhall takes notice of this setting of the King's Customs and Excise. There were other
three " cabels," as he designates them, in opposition to Niddrie's party. The rent offered was £30,600
sterling. James Oswald's party came within £100 of that sum.
t The Laird of Niddrie (Sir John) is mentioned among other coal proprietors, in the Act passed in
1644, " prohibiting coal-masters to transport or sell their coals to strangers in preference to the natives."
J This seems a high price, if in sterling money ; in Scots money the sum would have been trifling.

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