Minutes of the last sederunt read.
Act for the more effectual payment of the commissioners of justiciary's salaries, 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 funds and, having 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.
[1704/7/81]*[print] [email] [cite] [preceding] [following]
The first account of supply and inland excise from 8 March 1689 to 1 May 1690 was given in by Sir James Oswald, then general receiver, the charge whereof is as follows.
| Scots money | |||
| Charge | £ | s | d |
| 1. Per a list of dues given up by John Drummond and James Maxwell to the said Sir James Oswald preceding February 1689, £468,483 18s | £468,483 | 18 | - |
| 2. Per four months' supply, £288,533 6s 8d | 288,533 | 6 | 8 |
| 3. Per three quarters of a year's inland excise from 1 February to 1 November 1689, £281,903 4s | 281,903 | 4 | - |
| 4. Per six months' inland excise from 1 November 1689 to 1 May 1690, £153,926 10s 8d | 153,926 | 10 | 8 |
| 5. Per the inland excise of these shires and burghs that were in collection from 1 November 1689 to 1 November 1690, £10,596 | 10,596 | - | - |
| Total | £1,203,442 | 19 | 4 |
| Discharge | |||
| 1. By money paid to the forces, £1,045,873 2s | £1,045,873 | 2 | - |
| 2. By three quarters of a year's deficiency of inland excise in Argyllshire, £3,994 4s | 3,994 | 4 | - |
| 3. By exemptions of mortified lands and of these belonging to the lords of session, £4,864 18s 4d | 4,864 | 18 | 4 |
| 4. By the accountants' salary, £3,600 | 3,600 | - | - |
| 5. By arrears of inland excise and supply, £135,262 13s | 135,262 | 13 | - |
| 6. Balance due by the accountant, £9,848 2s | 9,848 | 2 | - |
| Total | £1,203,442 | 19 | 4 |
Observations upon this account
1. Firstly, that the dues given up by John Drummond and James Maxwell, extending to the sum of £468,483 18s as above, were paid in, but the account was never fitted before the lords of treasury, yet the same was audited by lords auditors and a balance found resting to them of £8,432 1s.
2. That there was paid to [William Douglas], duke of Hamilton and [George Melville], earl of Melville, his majesty's commissioners to the parliaments, to their attendants and for necessaries to the secretary's office, £89,100, as per the treasury's accounts and the minutes of the committee of the foresaid commission of parliament dated 19 October 1703.
3. That the sum of £1,200 was paid to Sir Alexander Bruce of Broomhall for services done, but the commission could not come to the knowledge what these were.
4. That the sum of £16,558 4s was paid for provisions to the English forces.
5. That the sum of £1,740 was paid to [David Leslie/Melville], earl of Leven and town of Montrose for levying seamen to the English service.
6. 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 heritors of that shire by a letter from the king.
7. That all the other articles of the discharge are fully instructed.
8. 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 dues 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 likewise found due by England, and ordered that the clerk of the treasury 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 likewise produced by the clerks to the treasury. As to the seventh observation, they sustain the same. And as to the eighth observation, find that the fifth and sixth articles are carried on to the subsequent account.
[1704/7/82]*[print] [email] [cite] [preceding] [following]
The second account in the report read, whereof the tenor follows.
The second account of supply and inland excise from 1 May 1690 to 1 February 1691 was given in by Sir James Oswald and James Dunlop, then general receivers.
| Charge | £ | s | d |
| 1. Per the arrears of supply and inland excise as per the preceding account, £135,262 13s | £135,262 | 13 | - |
| 2. By balance of the foresaid account resting by the said Sir James, £9,848 2s | 9,848 | 2 | - |
| 3. By eight months' cess, £577,066 13s 4d | 577,066 | 13 | 4 |
| 4. By three months' cess more, £216,000 | 216,000 | - | - |
| 5. By nine months' inland excise from 1 May 1690 to 1 February 1691, £230,158 8s 8d | 230,158 | 8 | 8 |
| 6. By the inland excise of several shires under collection from 1 May 1690 to 1 February 1691, £27,585 16s 8d | 27,585 | 16 | 8 |
| 7. By money remitted from England for the service of the English forces then in Scotland, £48,000 | 48,000 | - | - |
| 8. Balance due to the accountants, £51,420 13s | 51,420 | 13 | - |
| Total | £1,295,342 | 6 | - |
| Discharge | |||
| 1. By cash paid to the forces and otherwise by the treasury's orders, £861,736 4s 6d | 861,736 | 4 | 6 |
| 2. By allowances to Charles Murray of Hadden and [...] Young of Leny, £16,864 | 16,864 | - | - |
| 3. By allowances to the collectors of inland excise in Aberdeenshire, £239 11s 4d | 239 | 11 | 4 |
| 4. By provisions furnished to the forces, £252,262 6s 4d | 252,262 | 6 | 4 |
| 5. By payments, allowances and arrears as per the particular account, £136,969 1s 4d | 136,969 | 1 | 4 |
| 6. By the inland excise of Argyllshire, £14,471 2s 6d | 14,471 | 2 | 6 |
| 7. By the accountants' salaries as general receivers and commissaries of the army, £12,800 | 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 to next diet of parliament. The consideration of the sixth article continued to the next diet of parliament, to the end the clerks of treasury 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
1. That there was paid to [George Melville], earl of Melville, his majesty's commissioner to the third session of parliament, and to Sir William Lockhart, solicitor, £62,063 18s.
2. That the fourth article of the discharge is instructed by a particular account; but they find many articles in the said account overcharged.
3. That there were allowances given to the collectors of the supply for £46,680 by his majesty's letter to the treasury.
4. That there was still due by several shires of their cess and excise the sum of £78,192 which was never carried to any subsequent account.
5. That the three months' cess imposed by the second act of the third session of the parliament of King William and Queen Mary was not applied according to the design for which it was granted, namely for payment of the debts due to the country and the arrears to the army.
6. That the accountants in their charge have omitted to state the fractions of cess, being £400.
7. That the balance of £51,420 13s was resting to Sir James Oswald and James Dunlop, but the commission finds that afterwards they received £28,653 1s 3d, wherefore there is still resting to them, of the said balance, the sum of £22,767 11s 9d.
The fourth observation is to be considered the next diet of parliament. The fifth observation, that the clerks of treasury give account how it was employed and by whose order at 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 further considered when the instructions of the former observations are brought in.
[1704/7/83]*[print] [email] [cite] [preceding] [following]
The third account in the report read, the tenor whereof does follow.
The third account of supply and inland excise from 1 February 1691 to 1 February 1692 was given in by Sir George Hamilton and Sir Robert Anstruther, general receivers.
| Scots Money | |||
| Charge | £ | s | d |
| 1. For five months' supply, £360,666 13s | £360,666 | 13 | - |
| 2. Per inland excise from 1 February 1691 to 1 February 1692, £329,095 12s | 329,095 | 12 | - |
| 3. Per the inland excise which was in collection from 1 February to 1 November 1691, £14,867 3s | 14,867 | 3 | - |
| Total | £704,629 | 8 | - |
| Discharge | |||
| 1. By subsistence to the forces from 1 February 1691 to 1 January 1692, £575,894 16s | £575,894 | 16 | - |
| 2. Per his majesty's warrants, £34,800 | 34,800 | - | - |
| 3. Per the treasury's warrants, £28,530 7s | 28,530 | 7 | - |
| 4. Per deficients, £63,457 5s | 63,457 | 5 | - |
| 5. Per expenses for Charles Murray's suspension, £180 | 180 | - | - |
| 6. Per interest of £11,411 19s 1d sterling, £1,540 9s | 1,540 | 9 | - |
| 7. Balance due by the accountants, £226 11s | 226 | 11 | - |
| Total | £704,629 | 8 | - |
Whereupon the parliament sustained the first article of discharge, and the warrants 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 finds the seventh article is carried down to the subsequent account.
As to the observations on the said account, which are as follows:
1. That the fifth and sixth articles of the discharge should not have been allowed.
2. That the fourth and seventh articles are carried to the subsequent accounts.
3. 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.
[1704/7/84]*[print] [email] [cite] [preceding] [following]
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 1 February 1692 to 1 May 1693 was given in by Sir George Hamilton and Sir Robert Anstruther.
| Charge | £ | s | d |
| 1. Per supply and excise due in February 1692, £63,457 5s | £63,457 | 5 | - |
| 2. Per balance of the preceding account, £218 16s | 218 | 16 | - |
| 3. Per inland excise due by Banff, £112 7s | 112 | 7 | - |
| 4. Per two months' and a half month's cess at Candlemas [2 February] 1692, £180,333 6s | 180,333 | 6 | - |
| 5. Per two and a half months' supply at Lammas [1 August] 1692, £180,333 6s | 180,333 | 6 | - |
| 6. Per two and a half months' supply at Candlemas 1693, £180,333 6s | 180,333 | 6 | - |
| 7. Per fifteen months' inland excise, £453,000 | 453,000 | - | - |
| Total | £1,057,788 | 6 | - |
| Discharge | |||
| 1. By money paid to the forces and otherwise, £1,007,438 15s | £1,007,438 | 15 | - |
| 2. By arrears of supply and inland excise, £49,447 2s | 49,447 | 2 | - |
| 3. By balance due by the accountants, £902 9s | 902 | 9 | - |
| Total | £1,057,788 | 6 | - |
Observations upon this account
1. That there was paid in to [William Douglas], duke of Hamilton, his majesty's commissioner to the parliament of 1693, the sum of £12,000.
2. That the accountants were allowed £180 of poundage for advancing the said sum.
3. That the accountants had an allowance of £1,800 as poundage of £72,000 paid to bailie Brand for arms, notwithstanding that by their contracts with the treasury they were to have poundage only for what they advanced for the use of the forces.
4. That the accountants had an allowance of £600 for expediting their commission as commissars of the army.
5. That the accountants had £244 allowed them for sending posts through the country to stop the giving of corn and straw to the troops, though they had considerable salaries for that effect.
6. The above-mentioned sum of dues, being £49,447 2s was never carried to any subsequent account, only the lords of the treasury allowed Sir George Hamilton to collect the sum of £20,178 16s, but there was never any stated account for the said due amount.
7. That the foresaid balance of £902 9s was deposited by the accountants in the hands of Sir Thomas Moncrieff, but never accounted 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 to the next diet of parliament. And the seventh observation sustained.
Agreed that the parliament will proceed on the report of the public accounts the following diets of parliament and go on therein until they be ended without interposing any other business whatsoever.
Ordered that the solicitor cause cite all persons concerned mentioned in the report of the commission by whom the several balances are alleged to be due.
Agreed that the further consideration of the plot come in after the said accounts are ended.