Minuts of the last sederunt read.
Act for the more effectual payment of the commissioners of justiciarie their sallaries, read the second time and, after several amendments made thereon, it was put to the vote, approve or not, and carried approve.
The parliament proceeded to consider the report of the commission for auditing the accounts of the public fonds and, haveing read the first four accounts of charge and discharge, with the observations thereon contained in the said report, the first of which accounts with the observations thereon are as follows.
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The first account of supply and inland excise from 8th of March jM vjC and eighty nine to the first of May jM vjC and ninety was given in by Sir James Oswald, then general receiver, the charge whereof is as follows.
| Scots money | ||||
| Charge | £ | sh | d | |
| 1mo. Per a list of rests given up by John Drummond and James Maxwell to the said Sir James Oswald preceeding February jM vjC and eight nine, four hundred and sixty eight thousand, four hundred and eighty three pounds [and] eighteen shilling | 468,483 | 18 | - | |
| 2o. Per four moneths' supply, two hundred and eighty eight thousand, five hundred and thirty three pounds, six shilling [and] eight pennies | 288,533 | 6 | 8 | |
| 3o. Per three quarters of a year's inland excise from the first of February to the 1st of November jM vjC and eighty nine, two hundred and eighty one thousand, nine hundred and three pounds [and] four shilling | 281,903 | 4 | - | |
| 4o. Per six moneths' inland excise from first of November jM vjC and eighty nine to first of May jM vjC and ninety, one hundred and fifty three thousand, nine hundred and twenty six pounds, ten shilling and eight pennies | 153,926 | 10 | 8 | |
| 5o. Per the inland excise of these shires and burghs that were in collection from first of November jM vjC and eighty nine to first of November jM vjC and ninety, ten thousand, five hundred and ninety six pounds | 10,596 | - | - | |
| [Total] | £1,203,442 | 19 | 4 | |
| Discharge | ||||
| 1o. By money payed to the forces, one million and fourty five thousand, eight hundred and seventy three pounds [and] two shilling | £1,045,873 | 2 | - | |
| 2o. By three quarters of a year's deficiency of inland excise in Argyll shire, three thousand, nine hundred and ninety four pounds [and] four shilling | 3,994 | 4 | - | |
| 3o. By exemptions of mortified lands and of these belonging to the lords of session, four thousand, eight hundred and sixty four pounds, eighteen shilling and four pennies | 4,864 | 18 | 4 | |
| 4o. By the accountants' sallary, three thousand, six hundred pounds | 3,600 | - | - | |
| 5o. By rests of inland excise and supply, one hundred and thirty five thousand, two hundred and sixty two pounds [and] thirteen shilling | 135,262 | 13 | - | |
| 6o. Ballance due by the accountant, nine thousand, eight hundredand fourty eight pounds [and] two shilling | 9,848 | 2 | - | |
| [Total] | £1,203,442 | 19 | 4 | |
Observations upon this account
1o. Primo, that the rests given up by John Drummond and James Maxwell, extending to the sum of four hundred and sixty eight thousand, four hundred and eighty three pounds, eighteen shilling as above, were payed in, but the account was never fitted before the lords of thesaury, yet the same was audited by lords auditors and a ballance found resting to them of eight thousand, four hundreth and thirty pounds [and] one shilling.
2o. That there was payed to the duke of Hamilton and the earl of Melvill, his majesties' commissioners to the parliaments, to their attendants and for necessaries to the secretaries office, eighty nine thousand and one hundreth pounds, as per the thesauries accounts and the minuts of the committee of the foresaid commission of parliament dated the nineteenth of October jM vijC and three.
3o. That the sum of twelve hundred pounds was payed [to] Sir Alexander Bruce of Broomhall for services done, but the commission could not come to the knowledge what these were.
4o. That the sum of sixteen thousand, five hundred and fifty eight pounds, four shilling was payed for provisions to the English forces.
5o. That the sum of one thousand, seven hundred and fourty pounds was payed to the earl of Leven and toun of Montrose for levieing seamen to the English service.
6o. That the three quarters of a year's deficiency of inland excise for the shire of Argyll, as is mentioned in the discharge, was remitted to the heretors of that shire by a letter from the king.
7o. That all the other articles of the discharge are fully instructed.
8o. That the fifth and sixth articles of the discharge are carried to the subsequent account.
The parliament sustained the first observation on the said first account as to the first article of rests given up by John Drummond and James Maxwell, and sustained the second observation, and sustained the third observation relating to Sir Alexander Bruce. As to the fourth observation for provision to English forces, they find and state the same as an article due by England. As to the fifth observation, the sum therein is likewayes found due by England, and ordered that the clerk of the thesaury produce the instructions of the said fifth article against the next diet of parliament. As to the sixth observation, ordered that the instructions thereof be likewayes produced by the clerks to the thesaury. As to the seventh observation, they sustain the same. And as to the eight observation, find that the fifth and sixth articles are carried on to the subsequent account.
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The second account in the report read, whereof the tenor follows.
The second account of supply and inland excise from the first of May jM vjC and ninety to the first of February jM vjC and ninety one was given in by Sir James Oswald and James Dunlop, then general receivers.
| Charge | £ | s | d |
| 1o. Per the rests of supply and inland excise as per preceeding account, one hundred and thirty five thousand, two hundred and sixty two pounds [and] thirteen shilling | £135,262 | 13 | - |
| 2o. By ballance of the foresaid account resting by the said Sir James, nine thousand, eight hundred and fourty eight pounds, two shilling | 9,848 | 2 | - |
| 3o. By eight moneths' cess, five hundred and seventy seven thousand, and sixty six pounds, thirteen shilling [and] four pennies | 577,066 | 13 | 4 |
| 4o. By three moneths' cess more, two hundred and sixteen thousand pounds | 216,000 | - | - |
| 5o. By nine moneths' inland excise from first of May jM vjC and ninety to first February jM vjC and ninety one, two hundred and thirty thousand, one hundred and fifty eight pounds [and] eight shilling | 230,158 | 8 | 8 |
| 6o. By the inland excise of several shires under collection from first of May jM vjC and ninety to first of February jM vjC and ninety one, twenty seven thousand, five hundred and eighty five pounds, sixteen shillings and eight pennies | 27,585 | 16 | 8 |
| 7o. By money remitted from England for the service of the English forces then in Scotland, fourty eight thousand pounds | 48,000 | - | - |
| 8o. Ballance due to the accountants, fifty one thousand four hundred and twenty pounds, thirteen shilling | 51,420 | 13 | - |
| [Total] | £1,295,342 | 6 | - |
| Discharge | |||
| 1o. By cash payed to the forces and otherwayes by the thesauries orders, eight hundred and sixty one thousand, seven hundred and thirty six pounds, four shilling and six pennies | 861,736 | 4 | 6 |
| 2o. By allowances to Charles Murray of Haldan and [[...]] Young of Leny, sixteen thousand, eight hundred and sixty four pounds | 16,864 | - | - |
| 3o. By allowances to the collectors of inland excise in Aberdeenshire, two hundred and thirty nine pounds, eleven shillings and four pennies | 239 | 11 | 4 |
| 4o. By provisions furnished to the forces, two hundred and fifty two thousand, two hundred and sixty two pounds, six shilling and four pennies | 252,262 | 6 | 4 |
| 5o. By payments, allowances and rests as per particular account, one hundred and thirty six thousand, nine hundred and sixty nine pounds, one shilling and four pennies | 136,969 | 1 | 4 |
| 6o. By the inland excise of Argyll shire, fourteen thousand, four hundred and seventy one pounds, two shilling and six pennies | 14,471 | 2 | 6 |
| 7o. By the accountants sallaries as general receivers and commissaries of the army, twelve thousand and eight hundred pounds | 12,800 | - | - |
| [Total] | £1,295,342 | 6 | - |
Upon reading of which account, ordained that the instructions of the first article of discharge be brought in the next diet of parliament. As also, the instructions of the second article; and the third article sustained. As to the fourth article, remitted to the said commission to bring in a particular account of what is over rated therein. As to the fifth article, the commission to report how it was allowed to the accountants and by whom next diet of parliament. The consideration of the sixth article continued to the next diet of parliament, to the end the clerks of thesaury, and Mr Dunlop may give account thereof. And the seventh article sustained.
As to the observations of the commission on the said account, the tenor whereof follows.
Observations on this account
1o. That there was payed to the earl of Melvill, his majesties' commissioner to the third session of parliament, and to Sir William Lockhart, solicitor, sixty two thousand and sixty three pounds, eighteen shilling.
2o. That the fourth article of the discharge is instructed by a particular account; but they find many articles in the said account overcharged.
3o That there were allowances given to the collectors of the supply for fourty six thousand, six hundred and eighty pounds, by his majesties' letter to the thesaury.
4o. That there was resting by several shires of their cess and excise the sum of seventy eight thousand, one hundred and ninety two pounds which was never carried to any subsequent account.
5o. That the three moneths' cess imposed by the second act of the third session of the parliament of King William and Queen Mary was not applyed according to the design for which it was granted, viz. for payment of the debts due to the country and the arrears to the army.
6o. That the accountants in their charge have omitted to state the fractions of cess, being four hundred pounds.
7o. That the ballance of fifty one thousand, four hundred and twenty pounds, thirteen shilling was resting to Sir James Oswald and James Dunlop, but the commission finds that afterwards they received twenty eight thousand, six hundred and fifty three pounds, one shilling and three pennies, wherefore there is still resting to them, of the said ballance, the sum of twenty two thousand, seven hundred and sixty seven pounds, eleven shilling and nine pennies.
The fourth observation is to be considered the next diet of parliament. The fifth observation, that the clerks of thesaury give account how it was imployed and by whose order next diet of parliament. The sixth observation, the parliament find the sum therein still due as is acknowledged by Mr Dunlop. As to the seventh observation, continued to be furder considered when the instructions of the former observations are brought in.
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The third account in the report read, the tenor whereof does follow.
The third account of supply and inland excise from first of February jM vjC and nintey one to the first of February jM vjC and ninety two was given in by Sir George Hamilton and Sir Robert Anstruther, general receivers.
| Scots Money | |||
| Charge | £ | s | d |
| 1o. For five moneths' supply, three hundred and sixty thousand, six hundred and sixty six pound [and] thirteen shilling | £360,666 | 13 | - |
| 2o. Per inland excise from first of February jM vjC and ninety one to the first of February jM vjC and ninety two, three hundred and twenty nine thousand and ninety five pounds [and] twelve shilling | 329,09 | 512 | - |
| 3o. Per the inland excise which was in collection from first of February to first of November jM vjC and ninety one, fourteen thousand, eight hundred and sixty seven pounds [and] three shilling | 14,867 | 3 | - |
| [Total] | £704,629 | 8 | - |
| Discharge | |||
| 1o. By subsistence to the forces from first of February jM vjC and ninety one to the first of January jM vjC and ninety two, five hundred and seventy five thousand, eight hundred and ninety four pounds [and] sixteen shilling | £575,894 | 16 | - |
| 2o. Per his majesties' warrands, thirty four thousand and eight hundred pounds | 34,800 | - | - |
| 3o. Per the thesauries warrands, twenty eight thousand, five hundred and thirty pounds, seven shilling | 28,530 | 7 | - |
| 4o. Per deficients, sixty three thousand, four hundred and fifty seven pounds [and] five shilling | 63,457 | 5 | - |
| 5o. Per expences for Charles Murray's suspension, one hundred and eighty pounds | 180 | - | - |
| 6o. Per annualrent of eleven thousand, four hundred and eleven pounds nineteen shilling one penny sterling, one thousand, five hundred and fourty pound [and] nine shilling | 1,540 | 9 | - |
| 7o. Ballance due by the accountants, two hundred and twenty six pounds, eleven shilling | 226 | 11 | - |
| [Total] | £704,629 | 8 | - |
Whereupon the parliament sustained the first article of discharge, and the warrands of the second and third articles ordained to be produced. The fourth article sustained as carried down to the next account, and the fifth and sixth articles sustained as in the first observation thereon. And the parliament find the seventh article is carried down to the subsequent account.
As to the observations on the said account, which are as follows:
1o. That the fifth and sixth articles of the discharge should not have been allowed.
2o. That the fourth and seventh articles are carried to the subsequent accounts.
3o. That all the other articles of the discharge are sufficiently instructed.
The parliament sustain the fifth and sixth, and find the fourth and seventh carried down to the subsequent account.
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The fourth account in the report read, and the articles of discharge, with the observations thereon considered, of which account and observations the tenor follows.
The fourth account of supply and inland excise from first of February jM vjC and ninety two to first of May jM vjC and ninety three was given in by Sir George Hamilton and Sir Robert Anstruther.
| Charge | £ | s | d |
| 1o. Per supply and excise resting in February jM vjC and ninety two, sixty three thousand, four hundred and fifty seven pounds [and] five shilling | £63,457 | 5 | - |
| 2o. Per ballance of the preceeding account, two hundred and eighteen pound, sixteen shilling | 218 | 16 | - |
| 3o. Per inland excise resting by Bamf, one hundred and twelve pounds [and] seven shilling | 112 | 7 | - |
| 4o. Per two moneths' and a half moneth's cess at Candlemass jM vjC and ninety two, one hundred and eighty thousand, three hundred and thirty three pound, six shilling | 180,333 | 6 | - |
| 5o. Per two and a half moneths' supply at Lambmass jM vjC and ninety two, one hundred and eighty thousand, three hundred and thirty three pounds, six shilling | 180,333 | 6 | - |
| 6o. Per two and a half moneths' supply at Candlemass jM vjC and ninety three, one hundred and eighty thousand, three hundred and thirty three pounds, six shilling | 180,333 | 6 | - |
| 7o. Per fifeteen moneths' inland excise, four hundred and fifty three thousand pounds | 453,000 | - | - |
| [Total] | £1,057,788 | 6 | - |
| Discharge | |||
| 1o. By money payed to the forces and otherwayes, one million, seven thousand, four hundred thirty eight pounds [and] fifeteen shilling | £1,007,438 | 15 | - |
| 2o. By rests of supply and inland excise, fourty nine thousand, four hundred and fourty seven pounds, two shilling | 49,447 | 2 | - |
| 3o. By ballance due by the accountants, nine hundred and two pounds, nine shilling | 902 | 9 | - |
| [Total] | £1,057,788 | 6 | - |
Observations upon this account
1o. That there was payed in to the duke of Hamilton, his majesties' commissioner to the parliament jM vjC and ninety three, the sum of twelve thousand pounds.
2o. That the accountants were allowed one hundred and eighty pounds of poundage for advanceing the said sum.
3o. That the accountants had an allowance of eighteen hundred pounds as poundage of seventy two thousand pounds payed to baillie Brand for arms, notwithstanding that by their contracts with the thesaury they were to have poundage only for what they advanced for the use of the forces.
4o. That the accountants had an allowance of six hundred pounds for expedeing their commission as commissars of the army.
5o. That the accountants had two hundred and fourty pounds allowed them for sending posts through the countrey to stop the giveing of corn and straw to the troops, tho they had considerable sallaries for that effect.
6o. The abovementioned sum of rests, being fourty nine thousand, four hundred and fourty seven pounds, two shilling, was never carried to any subsequent account, only the lords of the thesaury allowed Sir George Hamilton to collect the sum of twenty thousand, one hundred and seventy eight pounds, sixteen shilling, but there was never any stated account for the said rests.
7o. That the foresaid ballance of nine hundred and two pounds [and] nine shilling was depositat by the accountants in the hands of Sir Thomas Moncrief, but never counted for.
Upon reading and considering whereof, the first, second, third, fourth and fifth observations sustained. And as to the sixth observation remitted to the commission to consider the account given in by Sir George Hamilton and to report next dyet of parliament. And the seventh observation sustained.
Agreed that the parliament will proceed on the report of the publict accounts the following diets of parliament and go on therein till they be ended without interposeing any other business whatsoever.
Ordered that the solicitor cause cite all persons concerned mentioned in the report of the commission by whom the several ballances are alleadged to be due.
Agreed that the farder consideration of the plot come in after the said accompts are ended.
The lord chancellour, by order of the lord high commissioner, adjourned the parliament till Munday next at ten a clock.