“That the charter of the 23rd of October, 1389, the charter of confirmation, of the 24th of May, 1593, and the ratifications in Parliament in 1594, and in 1661, afforded a sufficient title to the Magistrates, not only to levy dues or customs on goods, and other things brought within the burgh for sale, use, or consumption, or carried out of the burgh; but, if so explained and supported by usage, to levy dues or customs on goods or other things passing or carried through the burgh; and, therefore, that, prior to the passing of the Edinburgh and Glasgow Railway Company's Act, the Magistrates had a sufficient title to levy such dues and
“There is a further reason for the determination in 3 Lev. 37, that the duty there was claimed by the city of London London , whose customs and franchises are all confirmed by Act of Parliament.”
“The tolbooth was no other than a temporary hut of boards or planks erected in fairs and markets, in which the customs or duties were collected, and where such as did not pay were confined.”