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At Edinburgh, the fifeteenth of August, jM vijC and four years, anent the report of the commission appointed for examineing the publick accounts, whereby they found Sir William Meinzies and his partners still resting the sum of three hundred and fourty-eight thousand pounds Scots of his tack duty of the excise for the two years thereof, as the said report and observations of the commission on the eight account bears, which the parliament, haveing proceeded to consider Sir William Meinzies and partners, late tacksmen of the inland and annexed excise for five years beginning the first of March, jM vjC and ninety nine, thereupon gave in and presented to her majesties' high commissioner, and the right honourable the estates of parliament, a petition shewing that where the commission of parliament appointed for inquireing into deficiencies of publick fonds and causes thereof etc., being to report the petitioners' case which is one of the most singular that ever occurred, they the petitioners had with the said petition given an information of the true state thereof, as it was instructed before the honourable subcommittie. Whereupon they take occasion, most humbly, to implore the justice and commiseration of the parliament that, seeing they have already payed above two thousand pounds sterling of the tack duty [for] jM vjC and ninety nine and jM and vijC beyond what the excise either did or possibly could produce, by reason of the extraordinary calamities through famine, death etc. for these two years, they might be liberat from the rest of the tack duty which, even their utter ruine, cannot make up upon the grounds mentioned in the foresaid information. For thereby, his grace and the honourable estates would perceive, how that upon the prospect of a promiseing harvest in August jM vjC and ninety eight, and that thereby the dearth would be at an end, the petitioners offered fourty thousand pounds sterling yearly for the excise, they getting a five years' tack, and they offered so much for these three pennies of the annexed excise as the former tacksmen had payed for the six pennies of both the annexed and additional excise because they thought the length of time in good years would enable them to that improvement of the revenue. But, immediatly after the roup in August, the harvest became altogether disastruous, first by great winds and thereafter by rains, yea and storms of snow etc., which not only made the season late and the victual scarce in the subsequent year jM vjC and ninety nine, being the first of our tack, but likewayes the unwholesomeness thereof by heating and otherwayes spoiled bear from being malt and disappointed the countrey of their seed; and (with the plague of famine) occasioned so great a mortality etc. that the year jM vijC (which till the end of the year was to subsist on the product of the preceeding) was also most calamitous through the desolation of brewars, drinkers and the want of the subject of liquors, or money or credit which were exhausted by the miseries of the former seasons. The prospect hereof, and thereby [of the impossibility] of raiseing the tack duty out of the fond the impossibility† did not only make the other partners to decline signeing of the tack but, likewayes, the petitioner, Sir William Meinzies or Captain Wood who joined with him, could not find cautioners who would undergo so visible an hazard, till upon intimations from the government that they should not be losers and upon the faith of a clause in the tack that, in case a famine continued for three months, they should only be lyable as collectors etc., they were induced to subscribe the tack after they had by petitions offered to give it up and to pay a penalty for getting free thereof. But when they entered upon the management of the tack which commenced in March, jM vjC and ninety nine, they did then and thereafter find more and more the sad effects of the harvest jM vjC and ninety eight, which they did not fail to remonstrat to the thesaury and exchequer by a tract of petitions related in their information, upon which they were so conscious of the truth of their grounds for which they declined the tack that, even before the commencement thereof, they got sists for six thousand pounds sterling of the first two quarterly moyeties of the tack duty when it should fall due, with order for induceing them to go into it. At last, when they found the deplorable experience of what they suspected, the notoriety of the thing so far prevailed yet further on the lords of thesaury that they, in February, jM vijC, granted a sist of execution for fifeteen thousand pounds sterline of the first years tack duty jM vjC and ninety nine, upon the petitioners paying up the other twenty five thousand pounds sterling and, as to the second year jM vijC, they ordained new caution to be found (and accordingly the petitioners did actually give new sufficient security) for what they could uplift and intromet with, so the petitioners took it to be an actual turning of the tack into a collection, especially seeing their opinion in the matter was approven by the late king by his majesties' remitting the same to the thesaury for doing therein as they should find just and reasonable etc. Yet, notwithstanding of all the petitioners' applications for bringing the matter to a finall issue, particularly their addresses to former sessions of parliament, other business has diverted any furder progress therein, except a remit from the parliament to the thesaury and exchequer in January jM vijC and one for a new roup as to the years insueing thereafter (which accordingly were set to Dunbar of Thundertoun with his partners) and allowance from the thesaury to bring in their liberation from the tack as to the two years not set of new, by way of suspension. While, in the mean time, the petitioner Sir William Meinzies lyes under this load, his other copartner Captain Wood being dead and his cautioner denuded of his estate (without the petitioners knowledge) prior to his engagement, whereby not only the petitioner's credit for the remaining tack duty for the two years, tho he has already payed two thousand pounds sterling beyond what he received, extending to twenty nine thousand pounds sterling, must ly at the stake, but likewayes, if he should die before this matter comes to be finally cleared, his successors would be altogether ignorant thereof and, therefore, this being an happy opportunity of haveing access again to the equity and compassion of this high and honourable court, it was most humbly represented that his grace and the honourable estates of parliament would be pleased to take to their consideration the singularities of the petitioner's case for liberating him from the full tack duty of the said two years and that, thereby, he is onely lyable for his actual intromissions, conform to the authentick books upon oath after all the diligence that was possible for man to take in those circumstances, more particularly upon the following grounds, viz. Primo, not only by the common law throughout all Christendome, yea even in Holland where they are so precise upon the matter of their taxes, does one extraordinary fatality turn tacks to collections, but likewayes, there is an express clause in the tack set to the petitioner that, in case of famine for three moneths, it should resolve in a collection. And the petitioner subsumes that after the roup and tack there was famine for many more than three moneths, which is instructed by evidences in the petitioner's information, particularly that in this time multitudes died for want of bread, people lived upon wild runches and draff. Other countries prohibited victual to be exported, the prices with us were high above the ability of the meaner sort, tho our government gave incouragement for importation by praemios, yet it did not supply our want. Publict fasts were appointed for such dreadfull famine and there were acts of government against exporting, even from one shire to another, or turning bear into malt etc., which necessity of imploying bear otherwayes than to brewing, together with the badness and spoiling of the bear cropt jM vjC and ninety nine, and that influenceing the cropt jM vijC did, in a peculiar manner, make the famine to have a yet more eminent effect as to brewing, which was so sensible that in some parishes there remained not three of thirty and odd brewars etc. But there needs no proof of so notour a truth to the grand inquest of the nation in particular, who too well know the state thereof in that wasteing time through the several corners of the kingdom. It is true tacksmen run all ordinary hazards, but casus fortuiti tho they were not expressed are excepted in all contracts, without which no man would enter in a tack especially with the publict which is subject to so many casualities, much more ought this to hold where it is so exprest in the tack it selfe, as in the present case, and that the rather because there was scarcity in former years preceeding the tack whereby the clause, being adjected notwithstanding of that former scarcity, could have no other meaning than that if the hopes of the harvest and ceaseing of the present dearth did faill, so that as there should be a famine still for three moneths after the commencement of the tack, then and in that case it should turn to a collection. Secundo, that there are many other specialities in the petitioners case, such as in the first place, upon the surpriseing and unexpected change of the season, before signing the tack he offered to renunce the minut of roup and redeem himself by a fine, whereby he did forgo all hopes of gain by the tack for the future, which very much differences his case from that of those who wait till they see the event of the hopes of gain before they seek abatement. In the next place, by the assureances of the government and the aforesaid clause about the famine calculat to the same end, the petitioner so relyed as to look upon himselfe to be no more, in effect, than a manager for the publict interest, tho with some tollerable detriment to his privat fortune, whereof both the parliament and the thesaury and his late majestie had competent conviction, which procured their remits before narrated. Yea, in the third place, the petitioner might humbly contend that his tack is already upon the matter turned to a collection, by the foresaid deliverance of the thesaury granting a sist for fifeteen thousand pounds of the first year and receiveing his cautioners for a collection of the second year (which was materially approven by his majesties' remit to themselves who had done so) and by their setting of new the other three years upon a remit of parliament, but the petitioner laid the whole at his grace and the honourable estates feet to be absolutely determined by them. In the fourth place, as the petitioner has already payed up two thousand pound sterling beyond what he got up after haveing done the outmost diligence, so now he is in a manner left alone with such an insupportable burden, for as at the beginning the other partners withdrew from signing the tack, so Captain Wood, his only remaining partner, hath none that will represent him and his cautioner is an old man who had disponed his estate as aforesaid. So it was most humbly hoped that his grace and their lordships would not permit the petitioner to be quite overwhelmed by occasion of an emergent fatality of providence in the seasons, which not only surprised the petitioner against the promiseing aspect of future years, but likewayes the whole nation, yea and a great part of Europe, for the years jM vjC and ninety nine and jM vijC, of which at present the petitioner supplicats to be relieved, and therefore, humbly craveing his grace and the honourable estates to find that his tack does only oblidge him in such a singular and circumstantiat case as for a collection the two years jM vjC and ninety nine and jM vijC which will be an act of both justice and compassion by liberating the petitioner and his family from ruin in what he did, for a publick interest, being overtaken by an unexpected and irresistable calamity, as the said petition bears. With which was given in the foresaid information, whereof the tenor follows.
Information for Sir William Meinzies and partners, late tacksmen of the inland excise, lately given in by way of representation to the committee of parliament appointed for inquireing into the management, right application and deficiencies of the publick fonds and causes thereof. The inland excise, being exposed to a roup in August, jM vjC and ninety eight, Sir William Meinzies, as the greatest offerer, was preferred to the tack thereof which, conform to the articles, was to indure for five years from and after the first of March, jM vjC and ninety nine, except in the case of plague, famine or war, in which cases, if the same did continue above three moneths, he was only to count and be lyable as a collector, the articles being signed by him with an oblidgement under a great penalty to signe the tack when extended. Immediatly thereafter, great winds haveing arisen, whereby much of the grain was shaken and upon the back thereof excessive rains haveing followed which did presage a bad harvest, and that it would not be possible to raise the tack duty out of the fond, all his partners except Captain Wood did resile. Whereupon, he haveing represented the case to the lords of thesaury and offered, before signing of the tack, to be lyable to such a proportion of the penalty as their lordships should think fit to exact rather than to signe the same, and craved that, in case they would oblidge him to sign the tack, their lordships might be pleased for incouragement to him and partners to declare at what rate of victual famine should be understood. But the lords of thesaury, haveing shunned to give him any answer at the time, moved him and Captain Wood to signe the tack upon an insinuation that, if they manadged the interest faithfully and exactly, their case should be considered, and if the apparent scarcity continued and increased they would take their case to consideration so as they should be no losers. The tack being thus signed by them and their cautioners upon the seventh of September, jM vjC and ninety eight, and the harvest continueing still more and more unseasonable so as much of the corns were to cut down in the middle of frost and snow, and much of it never haveing ripened nor been cut, they did again represent the calamitous case of the nation before the commencement of the tack, begging the said lords might take the tack off their hands or declare ut supra at what rate of victual famine was to be considered. But the lords of thesaury, still as seems expecting a more favourable season and being unwilling to lose the tack while there was the least prospect of the possibility of its indureance, they did likewayes delay the giveing any answer to that petition, and withall encourageing the tacksmen to use their utmost indeavours in management of the fond to the best advantadge with plausible insinuations that few or rather none would be made losers who served the king faithfully. The tacksmen, being thus incouraged, did enter upon the management and considering the circumstances of the time, did with as great moderation and success as could have been expected, which is very well known, and of this the lords of thesaury, being fully convinced and that the fond could not answer the tack duty, they did grant a forbearance for three thousand pounds sterling of the moities payable for each of the first two quarters, untill a further essay should be made what length the fond could make. But, when the third quarter was entered, into the tacksmen perceiveing that, albeit the harvest did prove much more favourable than in the preceeding year, yet that in many places the ground had not been laboured nor sowen, and that in several other places where sowen, the feed was so bad and unwholsome it did afford no increase proportionable to the former years, and als the dearth continued and good sufficient victual was not to be had but at a dearer rate than at any time it had been sold within the kingdom; and als that, through poverty, these who were in use to imploy their stocks upon brewing had neither money nor credit to buy victual at the current rates, wherethrough there was not so much brewn by the half as in former years. They did again, by a third petition, represent the case to the lords of thesaury, shewing that it was not possible to raise above five thousand pounds sterling quarterly out of the fond and, therefore, craveing (as formerly) that their lordships might be pleased to take the tack off their hands or, if they inclined to continue them in the management, to discharge the commissars from distressing them for more than the fonds would answer, and for which they should be ready to count in the strickest form when required. Which petition did also receive no answer, the commissars haveing continued to press the tacksmen for a farther payment, albeit they had stretched their credit and raised thereupon for support of the exigences of the government near two thousand pounds sterling more than they had recovered out of the fond. And haveing then received sure information from the most part of the corners of the kingdom that, because of the calamity of the countrey which still continued, there was no ground to expect that the half of the tack duty would be made effectual, this did put the tacksmen under an absolute necessity to represent the case in a fourth petition to the lords of thesaury, plainly insinuating that the exigencies of the government, in so far as depended upon that fond, would be disappointed if not timeously provided for, in respect, tho they should be tyed by the tack, the whole stocks of them and their cautioners would not answer the deficiency of one year, albeit wholly seized upon, which is a hardship that never any who served his majestie in the like post hath been as yet put to. And, therefore, humbly beseeching that the tack might be taken off their hands and the fond imployed to the best advantadge in such manner as their lordships should think fit. This petition, haveing also received no answer, when the third quarters moitie became payable, there being a party of two hundred men quartered upon the tacksmen, which was a burden unsupportable, they did present a new petition to the lords of thesaury and exchequer representing that, albeit the outermost severity should be used against them, yet that the fond tho conjoined with their privat stocks and credit would not make up the deficiency, and that, by necessary consequence, the expence of quartering would incroach upon the fond of payment. And, therefore, craveing that the party might be removed and that they might be allowed to illustrate and give such evidences of the calamitous circumstances of the country to their lordships ever since the commencement of their tack, as they were hopefull would beget a full conviction that the deficiency arose from the fond and not from any mismanagement in them, so as they might be exonered and only made accountable as collectors. Upon which last petition, the party was removed and the tacksmen allowed to be heard upon the grounds contained in their petitions and, whereupon, they can found for their being liberat from the tack by way of suspension. And, therefore, by the quality of the tack, it being provided that in case plague, famine or war be in the land beyond the space of three moneths that then the tack should be void, and dureing the management they should only be accountable as collectors, the tacksmen, tho very unwilling to expose to publick view the qualifications of the calamitous circumstances the nation was then groaning under and have been from August jM vjC and ninety eight at which time the excise was rouped and set to baillie Meinzies and partners, furder then what was absolutely necessary for their self preservation and liberating of them and their families from utter ruine, did in all humility offer to the lords of thesaury such qualifications thereof as they were hopefull, tho they should not amount to a full probation of famine in the strictest sense, yet that they would be repute such as might induce their lordships to make a full representation of the case of the country and tacksmen to his majestie. And untill his majesties' gracious pleasure were known thereanent, to grant unto the tacksmen a forbearance from pressing them for more than the fond could afford, and for clearing whereof they did then offer and are yet content to expose their books upon oath before the honourable court of parliament, and which qualification did so far prevail that they did grant a forbearance of fifeteen thousand pounds sterling for the first year of the tack, and for which they afterwards got his majesties' approbation (this approbation is in the hands of Sir Thomas Moncrief), and appointed also a farther inquirie into the matter, wherein since that time the lords of thesaury, by reason of the then approaching session of parliament and the other necessar affairs, have made no furder inquiry, only upon granting the foresaid forbearance they did oblidge the tacksmen to find new caution for their subsequent intromissions, and which they did and which was (as from time to time received) punctually payed in to the general receivers.
The grounds then laid before their lordships of the thesaury, and thereafter before the committee to be reported before the honourable court of parliament, and which it is hoped will be found sufficient for annulling the tack are: primo, from the definition of famine it selfe which, by all sacred and profane writers on that subject, is tanta annonae penuria ut de vita plurimorum periclitetur, from which it is plain that, if since the commencement of this tack many have dyed for want of bread and have been necessitat to make use of wild runches, draff and the like for the support of nature, which are kinds of food never before heard of in the nation, then it necessarily follows that the country is to be reckoned in a state of famine, but so it is this was the case of many thousands within the kingdom. Secundo, in whatsoever country where there is no sufficiency of bread for maintainence of the inhabitants thereof, and when it cannot be supplyed from other places and that many people die sterveing, that land is certainly to be reckoned in the state of famine, and so was it in many parts of this kingdom the first year of the tack. Tertio, it is to be accounted famine when the prices of the victual arise so far beyond the ordinary rates thereof that the generality of the yeomanry cannot get the same purchased for their support, and so was it with us the said year. Quarto, famine is to be understood as overspreading the land when, notwithstanding of extraordinary incouragements by the wisdom of the government allowed to importers of victual, it is not brought in or, at least, what is imported is not sufficient, and this was our case the first year of the tack. Quinto, when for want of bread people die in the streets and high wayes in great numbers, such as hath not been heard of in this nation, doth necessarly conclude an overspreading famine; but so was it in several corners of this kingdom where, in some paroches at least, the one half died for want in the year foresaid. Sexto, when by authority publict fasts and dayes of humiliation are appointed for preventing the dreadfull famine impendent upon the nation, it is to be accounted by all that the kingdom is in that state; and so was it with us as appears by the addresses to the commission of the general assembly and proclamations of privy council since the commenceing of the foresaid tack. Septimo, other places of Europe in our circumstances have owned themselves to be in a state of famine as appears by the publict prints and for which,† not only in our neighbouring nations exportation of victual out of the kingdom was prohibited, but also in this kingdom there was a strict prohibition to export victual from one shire to another, and in some principal cities and shires the makeing of bear into malt was prohibited. And it is nottour that these of our northern shires which were looked upon as great granaries, and did yearly afford great support to this country, have not been able by all their increase in the year jM vjC and ninety eight to maintain the half of their own in the year jM vjC and ninety nine. It's also nottour that the cropt jM vjC and ninety eight was so bad, a great part of it not cut down [and] a great part of it altogether unwholsome, and the land not fully sowen, which are clear evidences of famine and consequently a ground to annull the tack. Upon these grounds, the lords of thesaury did not only grant the foresaid forebearance of fifeteen thousand pounds sterling of the tack duty of the first year of the tack, and obtained his majesties' approbation abovementioned, but also did so far innovate the same and turn it to a collection the second year of the tack, that their lordships did oblidge the tacksmen to give new soverty for their intromissions with the fond that year, and conform thereto they did manadge the fond most carefully and, for preventing all jealousie of the misapplication, did cause pay in the same to Robert Rutherfoord, the commissars depute, and for which second year, albeit they had some reason to conclude that they were only to be considered as collectors, yet to answer the exigencies of the government they did advance several hundred pounds beyond what the fond afforded, which can be instructed by their books, upon the verity whereof they are content to depone and likewayes to suffer the most narrow scrutiny for canvessing the faith thereof, and that under any penalty whatsoever. As the payments made of the first year's tack duty did extend to twenty five thousand pounds sterling, and the sums collected and payed in to the general receivers of the fond of the second year being twenty six thousand pounds sterling or thereby did fall very far short of the tack duties which by the tack the tacksmen were oblidged to pay for these years, so it is most certain that the fond did not afford these very sums payed, albeit the same was managed with the greatest precaution and exactness that the circumstances of the country could admit of, and the tacksmen are so far from being gainers by the tack and collection dureing these two years that, on the contrary, they are already sufferers in their own privat stock of the loss of two thousand pound sterling and upwards. The committee would also be pleased to consider and report that, as immediatly after Sir William Meinzies's offer at the roup, all his partners did resile except the now deceased Captain Wood, for whom Jasper Johnstoun of Wariestoun became cautioner, so Captain Wood is dead without representative, and the said Jasper Johnstoun, before his ingageing as cautioner foresaid, had disponed his whole estate to his grand children, of which Sir William Meinzies was altogether ignorant and, therefore that, albeit the parliament should yet find ground to insist against him for the deficiencies of these years, notwithstanding of the reasons above represented for annulling the tack, yet however it might tend to the utter ruin of him and his family, his and his cautioners' stock can in no measure answer the same. It was also desired that the committie might consider and report that Sir William Meinzies is content to depone upon the verity of the haill grounds above represented and that he is not calumnious as to any thing therein contained. This representation was found astricted by the honourable committie comparing the same with the minuts of thesaury and exchequer and other wayes in manner mentioned in their report to the commission of parliament thereanent.
And also the said Sir William Meinzies produced, in presence of the lord commissioner and the said estates of parliament, an account of the inland excise intrometted with by him from the first of March, jM vjC and ninety nine to the first of March, jM vijC and from the first of March, jM vijC to the first of March, jM vijC and one, whereof the tenor follows.
Account of the inland excise intrometted with by baillie Meinzies from first of March, jM vjC and ninety nine to the first of March, jM and vijC. Imprimis, from the toun and shire of Edinburgh, Colin Alison, collector, seven thousand and seven hundred pounds sterling; the shire of Haddingtoun, William Bernard, collector, nine hundred and seventy six pounds, fifeteen shillings and seven pence; the shire of Berwick, David Renton, collector, three hundred and thirty pounds, eleven shillings and seven pence; the shire of Roxburgh and Selkirk, Walter Scot, collector, four hundred and eighty two pounds, one shilling and nine pence; the shire of Peebles, James Brotherstanes, collector, one hundred pounds; the shire of Dumfreis, steuartry of Kirkcudbright and Annandale, William Crauford, collector, six hundred and ninety two pounds, fourteen shillings and one pennie; the shire of Wigtoun, Robert Mackclellan, collector, one hundred and ninety three pounds, seventeen shillings and eleven pence; the shire of Air, George Seaton and George Blair, collectors, six hundred and seventy five pounds, sixteen shillings;† the shire of Bute, Sir James Steuart in tack, fourty one pounds, thirteen shillings and four pence; the shires of Renfrew and Dumbartoun, Archbald Bannatine,† collector, seven hundred and thirty four pounds, fifeteen shillings and two pence; the burgh of Glasgow and four paroches, Charles Bruce, collector, one thousand, five hundred and ten pounds, five shillings and nine pence; the shire of Lanerk, except Glasgow, James Carmichael, John Smith and William Rentoun, collectors, payed only three hundred and twenty four pounds, two shillings and four pence; the shire of Argyll, Mr John Campbell in tack, one hundred and eleven pounds, two shillings and two pence; the shire of Stirling, John Burd,† collector, six hundred and one pounds, five shillings and six pence; the shire of Linlithgow, Henry Rollo of Woodside, collector, six hundred and thirty nine pounds, seventeen shillings and four pence; the shires of Perth and Clackmannan, James and Robert Campbells, one thousand, four hundred and sixty four pounds, sixteen shillings and eleven pence; the shires of Fyfe and Kinross, Thomas Bethun,† collector, two thousand, two hundred and ninety one pounds, one shilling and one penny; the shires of Forfar and Kincardine, James Ramsay and Thomas Rattray, collectors, one thousand, four hundred and eighty five pounds, six pence; the shire of Aberdeen, James Keith and John Steuart, nine hundred and sixteen pounds, ten pence; the shires of Bamf, Elgine and Nairn, William Dunbar, collector, payed only two hundred and eightie one pounds; the shires of West Ross and Inverness, James Dunbar, collector, four hundred and eighteen pounds;† the shire of East Ross Sutherland and Cromarty, Mr Alexander Ross, collector, two hundred and eleven pounds, two shillings and nine pence;† the Isles of Orkney and Zetland, Henry Legat, collector, not cleared, one hundred and fifty pounds. The excise of brandie imported, [all] charges deduced yearly, about seven hundred and fifty pounds, the total is twenty three thousand, four hundred and thirty six pounds, eighteen shillings and one penny. And from the first of March, jM vijC to the first of March, jM vijC and one [for] Edinburgh the second year, the said Colin Alison, collector, eight thousand pounds sterling; Haddington shire, William Bernard, tacksman, eight hundred and seventy pounds; Berwick, Roxburgh and Selkirk shyres, William Cockburn, tacksman, eight hundred and eighty pounds; Peebles, William Williamson in tack, one hundred and thirty pounds; the shire of Dumfreis, steuartry of Kirkcudbright and Annandale, Mr William Johnstoun, seven hundred pounds; Wigtoun and Air, set to William Kennedy of Daljarrock, one thousand, three hundred and thirty three pounds, six shillings and eight pence; Bute to Sir James Steuart, fourty one pounds, thirteen shillings and four pence; Renfrew and Dumbartane, to Archbald Bannatine of Kellie, seven hundred and seventy seven pounds, fifeteen shillings and six pence; toun of Glasgow, set to the magistrats, at one thousand, six hundreth and sixty six pounds, thirteen shillings and four pence; the shire of Lanerk to [...] Walkinshaw, six hundred and fifty five pounds, thirteen shillings and one penny; the shire of Argyll, to Mr John Campbell, one hundred and eleven pounds, two shillings and two pence; the shire of Stirling, to John Burd, seven hundred and five pounds, eleven shillings and one penny; the shire of Linlithgow, to Robert Taylour and [[...]] Woodside, seven hundred pounds, the shire of Perth, to Patrick Johnstoun of Gormock, one thousand, six hundred and thirty three pounds, six shillings and eight pence; the shire of Clackmannan, to James Campbell, two hundred pounds; the shire of Fyfe and Kinross, to Thomas Bethun of Tarvit, two thousand, two hundred and twenty two pounds, four shillings and five pence; the shire of Forfar and Kincardine, to James Ramsay and Thomas Rattray, one thousand, eight hundred and eighty pounds; the shires of Aberdeen, Bamf, Elgine, Nairn, Inverness, Ross, Sutherland, Cromarty and Caithness, to James Keith, two thousand, one hundred and fifty pounds; the Isles of Orkney and Zetland, as first year not all payed, one hundred and fifty pounds. The excise of brandie imported, all charges deduced, seven hundred and fifty pounds, sum is twenty five thousand, five hundred and fifty seven pounds, six shillings and three pence. First year's intromissions, twenty three thousand, four hundred and thirty six pounds, eighteen shillings and one penny. Total is fourty eight thousand, nine hundred and ninety four pounds, four shillings and four pence. Payed per recepts to the commissars of the army, fifty one thousand pounds sterling and received only as above forty eight thousand, nine hundred and ninety four pounds, four shillings and four pence. So that the petitioner is already in advance two thousand and five pounds, fifeteen shillings and eight pence. Since first extending of the above account there is received from brewers in and about Edinburgh, besides what is above, about two hundred pounds sterling, as the said information and account also fully bears.
Which petition, information and account, being heard and considered by her majesties' high commissioner and the said estates of parliament, they found and hereby finds that the tack set to the said Sir William Meinzies and his partners was a standing tack for the years jM vjC and ninety nine and jM vijC, and ordained and hereby ordain the said Sir William to pay at the terms of Martinmass and Candlemass next, by equal portions, the sum of five thousand pounds sterling of his tack duty, and remitted and hereby remit to the commission of parliament to be named to consider whither the account given in by him is a true account and to report next session of parliament. And in the mean time sisted and hereby sist execution for the remaining sum of his tack duty and ordained him to signe the said account. Accordingly, the said Sir William, haveing signed the foresaid account, thereafter gave in and presented to her majesties' high commissioner and the said estates of parliament another petition, shewing that, albeit the petitioner had exhibited before the honourable court of parliament a full and faithful account, both of what was received of the said inland excise and what was payed in by him to the general receivers upon that account, whereby its evident he had been constrained by the pressing importunities of the lords of the thesaury to advance two thousand pounds sterling more than truely he received or was collected of the said fond, nor were there any outstanding debts by the subtacksmen or others imployed as collectors by the petitioner which can ever be recovered or imputed in payment of any part of the said two thousand pounds sterling, except about two hundred pounds sterling or thereby of rests in and about Edinburgh and about eight hundred merks in Orkney, as the rests of the two years excise of Orkney and Zetland, which tho yet standing out is nevertheless placed in the foresaid account as payed, and the petitioner, haveing answered upon the highest asseverations before this honourable court of parliament every point and question, whereby any article or circumstance of the account exhibited could be in the least suspected or redargued, the petitioner was humbly of the belief and expectation that this honourable court, being fully convinced of the petitioner's candor and faithfullness in all this affair, would have fully exonered him from being further lyable beyond the two thousand pounds sterling of loss he had already sustained. Yet, it haveing seemed good to the honourable court to find the petitioner lyable in payment of the sum of four score and ten thousand merks more to be payed at Martinmass and Candlemass next, without expressly exonering the petitioner of the foresaid tack of the inland excise and duty therein contained, he humbly begged leave to represent that the foresaid sentence will amount to no less than a forefeiture to the petitioner and will be of no use at all to those who expect the benefite thereof unless the petitioner be fully exonered of the foresaid tack and tack duty, for as all the effects he has in the world will not raise the money at the terms appointed, so his personal credit is not worth a groat so long as that tack and tack duty hangs over his head. Therefore, it is necessary, both for preserveing the petitioner and his family from utter ruin and to make the sentence of parliament of some use and advantage to those who are to have the benefite thereof, and that the petitioner may have credit to imploy himself and his small fortune for makeing the same effectual, and therefore, craveing his grace and the honourable estates of parliament, fully to exoner the petitioner and remanent persons concerned for the inland excise of the years jM vjC and ninety nine and jM vijC and of the tack and tack duty granted for the samen, upon the petitioners makeing due and punctual payment of the said sum of fourscore and ten thousand merks contained in the foresaid sentence of parliament, to which of necessity he must acquiesce, notwithstanding of two thousand pounds sterling already advanced, and upon the petitioner's giveing bond that whatever shall be discovered to have been intrometted with and received by him, except the two articles about Edinburgh and Orkney foresaid, he shall make payment of the quadruple thereof without any defalcation, which, as it is a demonstration of the petitioner's ingenuity, so is all in his power to be offered for enabling him to make the sentence of parliament effectuall and necessar to explain the favor and commiseration this honourable court has alwayes expressed to the petitioner, or otherwayes to supercede the payment till the scrutiny be made, as the said petition bears. Which petition and desire thereof, being likewayes read in presence of her majesties' high commissioner and the said estates of parliament, they haveing heard and considered the same, by their deliverance thereon upon the twenty third of August, jM vijC and four (before extracting of this act) allowed the marquess of Lothian and other officers of the army to see and answer the same the sederunt then first after to morrow, and in the mean time remitted and hereby remits to the commission the scrutiny of the account, and ordains letters of horning and all other execution needfull to pass hereupon, in form as effeirs. Extract.
The lord chancellour, by order of the lord high commissioner, adjourned the parliament till to morrow at ten a clock.