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The estaits presentlie conveenned, considdering how that the king's majesties hes thir monie yeeres bygane had ane naturall longing and ane earnest desire to visite this his ancient kingdome whiche first had the happines of his royall birth and now hes the effects of his blessed governement, and how that his majestie upon verie weightie consideratiouns hes beene moved to differre his heere comming till the nixt spring; to the intent that all things necessar both for his royall interteanement and for sattling his effaires may be so prepared in the meane tyme, that they may with the lesse trouble to his majestie be than concluded for the good and honnour of this kingdome; and the saids estaits acknowledging thameselffes bound in dewtie and affectioun tymouslie to foresee and accordinglie to provyde and supplee suche defects and wants as his majesties coffirs can not furnishe, respect being had to the exceeding great charges whiche his majestie hes susteanned in manie great and important effaires occurring for the tyme both at home and abroad thir diverse yeeres bygane and the great debts whilks his majestie hes contracted for buying of heritable offices, thairfoir the saids estaits, with most humble and loving hearts and for a testimonie of thair unfained affectioun to his majestie and of thair unspeekable joy and gladenesse to have the happines to see his majestie in this his native countrie, hes made and by these presents doe make ane free and willing offer to his majestie of ane taxatioun to be imposed, collected and payed to his majestie in maner and at the termes following, that is to say: the marqueises, erles, vicounts, lords and commissioners of shyres for the temporall estait have grantit that there sall be uplifted aff everie pund land of old extent within this kingdome perteaning to dukes, marqueises, erles, vicounts, lords, barons and freehalders and fewers of his majesteis proper lands the sowme of threttie shillings money at everie ane of the foure termes following, viz: the sowme of threttie shillings money at the feast and terme of Martimes nixtocome in this instant yeere of God jM vjC and threttie yeeres; the sowme of other threttie shillings money at the feast and terme of Martimes in the yeere of God 1631 yeeres; the sowme of other threttie shillings money at the feast and terme of Martimes in the yeere of God 1632 yeeres; and the sowme of other threttie shillings money in the yeere of God 1633 yeeres. And the archbishops and bishops for the spirituall estait have grantit that there sall be uplifted aff all archbishopricks, bishopricks, abbaceis, pryoreis and other inferiour benefices within this kingdome, at everie ane of the foure termes abonespecified, the just taxatioun thairof, as they have beene accustomed to be taxt unto in all tyme bygane whensoever the temporall lands of this kingdome wer stented to threttie shillings the pund land of auld extent, and the same taxatioun to be payed at everie ane of the foure severall termes abonespecified. And the commissioners of burrowes for thair estait hes granted that there sall be uplifted of all the burrowes within this kingdome at everie ane of the foure termes abonewrittin the just taxatioun thairof as they have beene accustomed to be taxt unto in all tyme bygane, whensoever the temporall lands of this kingdome were stented to threttie shilling the pund land of auld extent, and the said taxatioun to be payed at everie ane of the foure severall termes abonewrittin. And in regarde that his majestie hes erected sindrie prelaceis in temporall lordships whairby the awners thairof may clame to be taxt with the barons of the temporall estait, and thairby his majestie will be defrauded of a great part of the said taxatioun, thairfoir the saids estaits ordaines that all erections of prelaceis and other finall benefices in haill or in part in temporall lordships sall in payment of the said taxatioun pay to the collectour thairof so much of the same taxatioun pro rata as if they wer no wayes erected and as they wer subject to doe before the erectioun of the same. And siclyke it is statute and ordained that all dissolved benefices within this kingdome in whole or in part sall be subject in payment of so meekle of the same taxatioun pro rata as they would have beene subject to pay though the same had not beene dissolved, and that the parteis who hes gottin anie part or portioun of anie prelaceis or other inferiour benefices dissolved and new securiteis made unto thame be his majestie of that part and portioun thairof so dissolved sall be subject in payment of the taxatioun thairof to the prelate or other beneficed persoun for his releesse of the same taxatioun as they would have beene so the same had not beene dissolved, notwithstanding of anie conditioun conteanned in the infeftments and securiteis made be his majestie to thame in the contrair thairof. And forder, the saids estaits annulls and discharges all priviledges and immuniteis whatsomever whairby anie persons may thinke thameselffes free of payment of this present taxatioun, the priveledges grantit to the ordinarie lords and senators of the colledge of justice and the taxatioun of the benefices gevin, disponned and mortified for interteanement of the universiteis, colledges and hospitalls within this kingdome onelie excepted. And forder, the saids estaits, for a more ample testificatioun of thair exceeding great affectioun to his majesties services, hes beside and attour the ordinarie taxatioun abonewrittin made ane free and willing offer to his majestie of ane yeerelie extraordinarie taxatioun of the twentie pennie of all annuelrents, whilk any persoun or persons within this kingdome hes freelie dew and payable to thame yeerelie, thair awin annuelrents whairin they ar addebted to others being first deduced; the first termes payment whairof sall be and begin at the feast and terme of Martimes nixtocome, and so furth yeerelie and termelie at Witsonday and Martimes for the space of foure yeeres, whill the saids foure yeeres and aucht termes payment thairof be full and compleitlie outrunne. And for the better tryell of everie man his annuelrent whilk he hes yeerelie or termelie dew to him, it is ordained that this act sall be published at the mercat croce of Edinburgh and of the whole heid burrowes of the shirefdomes, stewartreis, baillereis and regaliteis within this kingdome whairby all his majesteis lieges may have trew notice thairof. And thairwith all the saids estaits wills, commands and ordains all his majesteis subjects that hes anie annuelrents payable unto thame that they compeir within the head burgh of the shirefdome, stewartrie, baillerie or regalitie or the head burgh in anie of these jurisdictiouns where the heid courts ar haldin and where the saids annuelrenters dwells and hes thair ordinar residence in anie court day in ane of the twa last weekes immediatlie preceeding and in one of the twa first weekes immediatlie following Witsonday and Martimes, at quhilk tyme the shireffs, stewarts, bailleis and baillies of regaliteis and provests and bailleis of free burrowes within the bounds of thair jurisdictiouns sall be obleist to hold courts weekelie to the effect afterspecified and the leiges resorting to the saids courts sall give up ane inventar to the clerk thairof of the haill sowmes of money for whilk annuell is dew to thame yeerelie or termelie, with the names of thair debtors designed by name and surname and the ordinarie place of thair residence, as also the haill sowmes of money for quhilks they ar subject in payment of annuelrents to others with the names of thair creditours to whome the same is dew, designed lykewayes by name, surname and the place of thair ordinarie residence, whither the same annuelrent be in victuall or in silver; the annuelrent of victuall to be estimat according to the stocke of money, for the whilk it is payed at ten for ilke hundreth thairof; and sall caus the parteis upgivers of the saids inventare everie partie subscryve his awin inventar himselffe if he can write, and if he can not write, the clerk of the said court sall subscryve the said inventar in face of court before the members thairof. And also the shireffs, stewarts, bailleis, bailleis of regaliteis, provests and bailleis of free burrowes within the bounds of thair jurisdictiouns and the clerkes thameselffes sall make and give up ane inventar of the debts auchtand to thameselffes and be thameselffes as said is. It is alwayes provydit that if anie person impedit be reasoun of sicknesse or distracted by some other just occasioun sall not be present himselffe to give up the said inventar, it sall be lawfull for him to caus anie honest responsall man within the jurisdictioun where he dwellis compeir and give up his inventar, provyding the same be subscryved be himselffe or be ane notar at his command, whilk the ingiver sall declare to be ane trew deid and sall abide at the same upon the lyke hazard and danger as the principall partie sould underly, whilk sall be als sufficient as if the inventar had beene personallie givin up be the principall partie himselffe; and ane inventar being once made and givin up sall still stand and be ane ground to charge anie persoun during the tyme of the foure yeeres of the said taxatioun, unlesse the partie change or otherwayes imploy the sowmes, and than he sall give up ane new inventar, whilk sall be ane new ground of ane charge and the former sall ceasse and the said clerk sall make ane record in his register of the saids haill inventars; quhilks inventars being so recorded sall be extracted be the said clerk and subscryved with his hand, and three extracts made of the same, ane to be givin to the partie (if he require the same), another to be sent be the said clerk to the collectour of the same taxatioun, and the thrid to be sent be the said clerk to the clerk of his majesteis registers, to be keeped amongs the records of his majesteis exchecker to the intent it may be knowin how farre everie partie is lyable in payment of the said extraordinar taxatioun, for the whilk extract and note made in register the said clerk sall have of everie persoun upgiver of ane inventar the sowme of foure shillings money. And if by sleuth or malice the clerk sall happin to delay or shift the leiges resorting to the saids courts to the effect foresaid, complaint being made thairof to the lords of his majesteis prive counsell, the saidis clerkis sall be punished accordinglie at the discretioun of the saids lord; and at the secund day in anie of the saids twa weekes preceeding or immediatlie following anye terme, it sall be leasome to anie persoun to compeir and offer to give up his inventar, he making payment of the taxatioun dew for the same whilk the clerk and judge sall be astricted to receave; and albeit it be declared that ane inventar once givin up sall still stand and be ane ground to charge anie persoun during the haill termes of the said taxatioun, except the same be changit in maner foresaid, yitt becaus sindrie who hes this libertie delayes to make payment of the taxatioun of thair moneyes after the terme be expyred, thairfoir it is provyded and declared that if they failyie to make payment of the dew taxatioun of thair moneyes within twentie dayes after ilke terme, that the partie so failyeing sall be subject in payment of the triple of the said taxatioun for ilke terme whairin he failyeis and letters sall be direct aganis him for payment thairof in forme as effeirs. Forder, for the better observatioun of this act it is declared that whosoever receaves, reteanes or conditiouns to receave anie annuelrent and concealeth the same or anie part thairof, or in giving up his inventars of debts and annuellis auchtand by him to his just creditours gives up more nor he is justlie addebted into, the upgiver thairof sall forefeyte that termes annuell to his majesteis use; and whosoever first discovers and reveales ather the annuell concealed or annuell whilk is more nor the upgivers just debt, sall for his rewarde have the halffe of that termes concealed annuell and als meekle of the halfe of that annuell whilk sall be discovered to have beene unjustlie givin up. And in caise it sall happin anie persoun or persons whatsomever be vertew of his upgivin inventar to be chargit for payment of his taxatioun, and at the tyme of his charge to declare in presence of ane judge by his great oath solemnlie sworne that his debtor is ane bankrupt, whairby he is disabled to make payment of his taxatioun and is content the king's majestie sall have the whole annuelrent addebted unto him be his bankrupt debtor for that terme, the said declaratioun sall be ane sufficient liberatioun to him of the same. And for eschewing of malitious delaters of these who have omitted or concealed thair sowmes, it is ordained that whensoever anie persoun sall accuse or delate another of concealing or omitting of sowmes the tyme of making his inventar he sall condescend upon some probable caus of his delatioun and sall find cautioun de judicato solvi in caise he failyie in proving that whilk he delates; and there sall no such actiouns of delatiouns be lawfull aganis dead persouns, thair airis nor executours, except where the same hes beene intentit before the saids persouns thair deceass, nather sall it be lawfull after yeere and day after the expyring of the said taxatioun to intent anie such actioun. And incaise anie persoun purchase wodsett of lands and sett the same back againe in tack to him who wedsett the same to him, the tackesman possessour of the saids lands sall pay for the stent of the lands, and the haver of the wedsett sall pay for the annuelrent of his money which he hes on the land, as if the same wer employed for annuelrent. Attour, it sall not be lawfull by no manner of way to anie creditour to gett releeffe of his debtour for this taxatioun whilk is imposed upon annuelrents by this statute, under the panes conteaned in the acts of parliament made anent usurers. And concerning minors, it is declared that thair minoritie sall no wayes priviledge thame, bot thair tutours and curatouris sall give up thair inventars of thair annuelrents in thair names, quhilk, if the saids tutours and curatours failyie to doe, the saids minors sall incurre the lyke danger as others and at thair perfyte age sall have actioun of releeffe aganis thair saids tutors and curators for that caus. And in caise anie persoun depart out of this kingdome after the publicatioun of this present act, the same sall no wayes excuse him frome giving up ane inventar of his annuelrents and payment of the said taxatioun and underlying of the danger conteanit in this present act, bot they who ar presentlie furth of this kingdome and sall not returne before the terme of Witsonday nixt, they sall not cume under the danger of this act whill the terme of Martimes thereafter, provyding that at that terme they give up thair inventars and pay thair taxatiouns as if they had been present within the kingdome before the foresaid terme of Martimes nixt. And for uplifting of the said taxatioun grantit upon annuelrents and to the intent his majesteis generall collectour may know now whome to crave and charge for the same, it is statute and ordained that within everie shirefdome, stewartrie, baillerie and regalitie where the offices of shireffs, stewarts and bailleis ar heretable, and the provest and bailleis of free burrowes, these heretable officiars and thair deputs for whome they sall be haldin to answere and provests and bailleis of free burrowes sall collect the said taxatioun and make payment thairof to his majesteis collectour generall of the saids taxatiouns; and where these offices of shireffs, stewarts and bailleis are not heretable bot changeable, the clerkes within the saids jurisdictiouns having thair offices ad vitam sall be collectours thairof. And incaise the saids clerkes have not alreadie found sufficient cautioun for discharging of thair offices, they sall be haldin before they have anie intromissioun with the same taxatioun or exercise thair offices of shireff clerk after the foresaid terme of Martimes nixtocome, to find sufficient cautioun for that effect. And where there ar no heritable officiars nor clerkes having thair offices ad vitam and have not found cautioun in maner abonewrittin, the said collectour generall of his majesteis taxatiouns and his deputs in his name sufficientlie authorized by him and for whome he sall be haldin to answere, and whois name he sall caus publishe at the mercat croce of the heid burgh of that jurisdictioun where there is no heritable officiaris nor clerk ad vitam, that his majesties lieges may knaw to whom they sall make payment, sall collect and uplift the same taxatioun; quhilk payment being made, the collectour thairof sall be obleist to delyver to the payer thairof ane acquittance upon the recept of the same gratis, without payment of anie money for the same. It is lykewayes provydit that the fees of the collectours and receavers of the same taxatioun of annuelrents sall be lykas, heirby they ar remitted to the discretioun and arbitrement of the lords of his majesteis prive counsell to be sett doun and agreed upon be thame. And the saids estaits heirby decernis and declaires that all burgess and freemen within burgh, albeit they be taxt in the ordinarie taxatioun abonewrittin with thair nighbours conforme to the order prescryved for collecting of the burrowes part of the said ordinarie taxatioun, yitt the same sall no wayes liberat nor free thame frome payment of thair parts of the said extraordinarie taxatioun according to the proportioun of the twentie pennie of thair annuelrents, bot they sall be lyable in payment thairof as others his majesteis lieges ar. Attour, the saids estaits annulls and discharges all priviledges and immuniteis whatsomever whairby anie persons may thinke thameselffes free of payment of anie part of this present extraordinarie taxatioun, the priviledges and immuniteis grantit to the ordinarie lords of sessioun, with the annuelrents dew to be payed to colledges, schooles and hospitalls or mortified for sustentatioun and uphalding of kirks and bridges, with the annuelrent that might be clamed of poore people whois stocke exceids not the sowme of fyve hundreth merkes Scotish onelie excepted. And the saids estaits, having considered that claus of the lait act of parliament and last conventioun of the estaits made in favours of the extraordiner lords and members of the colledge of justice, and they being no wayes willing nor mynded to putt thame in anie worse estait and conditioun by this act nor they wer by the twa former acts foresaids, thairfoir the saids estaits, according to the saids acts, ordains the extraordiner lords and members of the colledge of justice to pay thair parts of the saids taxatiouns, ordinar and extraordiner, with this speciall provisioun and conditioun alwayes: that if at anie counsell day before the first termes payment of the said ordiner taxatioun they made the like offer to his majestie as they did in the former taxatioun, that thair said offer sall be accepted with all the provisiouns, exceptiouns and conditiouns grantit to thame and mentiouned in the saids acts and conforme to the tennour thairof in all points.