Note 101 — GROSSETT’S MEMORIAL AND ACCOUNTS

Mr. J. R. N. Macphail, K.C., has sent me a copy of Accusations laid against Grossett in December 1747. These are nine in number: he is accused (1) Of keeping an open trade at Alloa for smugglers ‘particularly in the tobacco way.’ (2) Of secreting the public revenue for a tract of years and of vitiating and forging the accounts. (3) Of granting land permits for wine to smugglers all over the kingdom. (4) Of arranging false prices with merchants who purchased at roup goods seized from smugglers. (5) Of suborning evidence even to perjury in connection with the sale of goods taken from the Rebels. (6) Of being an accomplice of smugglers in trade and profits. (7) Of passing goods after seizure and of accepting a bribe. (8) Of mutilating the books of the public office. (9) Of fraud, circumvention and oppression in many different cases.