[r] Dyer. 165.
[] Dyer. 43. pl. 24.
[t] 2 Inst. 58, 59.
[] Dav. 9.
[w] This appellation seems to be derived from the French word coustum, or coûtum, which signifies toll or tribute, and owes it's own etymology to the word coust, which signifies price, charge, or, as we have adopted it in English, cost.
[x] 4 Inst. 29.
There is also another antient hereditary duty belonging to the crown, called the prisage or butlerage of wines. Prisage was a right of taking two tons of wine from every ship importing into England twenty tons or more; which by Edward I was exchanged into a duty of 2s. for every ton imported by merchant-strangers; which is called butlerage, because paid to the king's butler[y].
[y] Dav. 8. b. 2 Bulstr. 254.
Other customs payable upon exports and imports are distinguished into subsidies, tonnage, poundage, and other imposts. Subsidies are such as were imposed by parliament upon any of the staple commodities before mentioned, over and above the custuma antiqua et magna: tonnage was a duty upon all wines imported, over and above the prisage and butlerage aforesaid: poundage was a duty imposed ad valorem, at the rate of 12d. in the pound, on all other merchandize whatsoever: and the other imports were such as were occasionally laid on by parliament, as circumstances and times required[z]. These distinctions are now in a manner forgotten, except by the officers immediately concerned in this department; their produce being in effect all blended together, under the one denomination of the customs.
[z] Dav. 11, 12.