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The estates presently convened, understanding that the king's majesty, to their exceedingly great comfort, intends, God willing, this next year to honour with his royal presence this his native and ancient kingdom, which first had the happiness of his royal birth and now has the comfortable effects of his most blessed government, and at his coming here to take upon him the imperial crown of the said kingdom whereof his majesty by an undoubted and lineal descent and succession from so many royal and worthy progenitors is the true and lawful heir. And therefore having taken to their consideration how that the honour, credit and dignity of the kingdom in this so important and necessary a cause touching the defraying of the charges of his majesty's coronation and his abode here requires their help and assistance, and the rather seeing his majesty's other great and weighty affairs, as well at home as abroad, besides the payment of such debts as were owing by his majesty's dearest father of blessed memory in this kingdom, do more press his majesty at this time than his own coffers and treasure alone can support and advance; the said estates, in all humbleness, and with most willing and ready hearts, to give to his majesty a full testimony of their dutiful affections and sincere intentions to advance to the utmost of their possibilities his majesty's royal and princely affairs foresaid, have made and by this act do make a free and willing offer to his majesty of a taxation to be imposed, collected and paid to his highness by the said estates in manner and at the four terms following, that is to say: the earls, lords and commissioners of shires for the temporal estate have granted that there shall be uplifted of every pound land of old extent within this realm pertaining to earls, lords, barons and freeholders and feuars of his majesty's proper lands, the sum of 30s money at every one of the four terms following, namely: the sum of 30s money at the feast and term of Candlemas [2 February] 1626; the sum of another 30s at the feast and term of Martinmas [11 November] 1626; the sum of another 30s at the feast and term of Martinmas 1627; and the sum of another 30s at the feast and term of Martinmas 1628. The archbishops and bishops for the spiritual estate have granted that there shall be uplifted of all archbishoprics, bishoprics, abbacies, priories and other inferior benefices within this realm at every one of the four terms above-specified the just taxation thereof as they have been accustomed to be taxed to in all time bygone, whensoever the temporal lands of this realm were stented to 30s the pound land of old extent and the same taxation to be paid at every one of the four several terms above-specified. And the commissioners of burghs for their estate have granted that there shall be uplifted of all burghs within this realm at every one of the four terms above-written the just taxation thereof as they have been accustomed to be taxed to in all time bygone, whensoever the temporal lands within this realm were stented to 30s the pound land of old extent and the said taxation to be paid at every one of the four several terms above-written. And in regard that his majesty has erected sundry prelacies in temporal lordships whereby the owners thereof may claim to be taxed with the barons of the temporal estate, and thereby his highness will be defrauded of a great part of the same taxation, therefore, it is statute and ordained that all erections of prelacies and other small benefices, in whole or in part, in temporal lordships shall in payment of the said taxation pay to the collector thereof so much of the same taxation proportionately as if they were in no way erected, and as they were subject to do before the erection of the same. And also, it is statute and ordained that all dissolved benefices within this realm in whole or in part shall be subject in payment of so much of the same taxation proportionately as they would have been subject to pay so the same had not been dissolved; and that the parties who have got any part or portion of any prelacies or other inferior benefices dissolved and new securities made to them by his majesty of that part and portion thereof so dissolved, shall be subject to the payment of the taxation thereof to the prelate or other beneficed person for his relief of the same taxation as they would have been so the same had not been dissolved, notwithstanding of any condition contained in the infeftments and securities made by his majesty to them in the contrary thereof. And further, the said estates annul and discharge all privileges and immunities whatsoever whereby any persons may think themselves free of payment of this present taxation (the privileges granted to the ordinary senators of the college of justice and the taxation of the benefices given, conveyed and mortified for the maintenance of the universities and colleges within this kingdom only excepted). As also the said estates, considering that besides the ordinary charges which his majesty does daily undergo for the maintenance of the honour, estate and dignity of his highness's kingdoms, the extraordinary burdens which now lie upon his majesty by the occasions before written are so great and do so near concern every loyal and true hearted subject of this kingdom as members of that body, whereof his majesty is the head, that in duty they think themselves bound to bear a part of that burden and to relieve his majesty thereof, therefore, besides the extraordinary taxation above-written, the said estates have for the space of four years next and immediately following the term of Whitsunday [28 May], voluntarily and freely granted to his majesty a yearly extraordinary taxation of the twenty penny of all annualrents which any person or persons within this kingdom has freely due and payable to them yearly or termly (their own annualrent wherein they are owed to others being first deducted), the first term's payment whereof shall be and begin at the feast and term of Whitsunday next, and so forth yearly and termly at Whitsunday and Martinmas until the said four years and the eight terms' payment thereof be full and completely outrun. And for the better trial of every man's annualrent which he has yearly or termly due to him, it is ordained that this act be published at the market cross of the burgh of Edinburgh, and of the whole head burghs of the sheriffdoms, stewartries, bailiaries and regalities within this kingdom whereby all his majesty's lieges may have true notice thereof. And therewithal the said estates will, ordain and command all his majesty's lieges that have any annualrent paid to them that they compear within the said head burgh of the sheriffdom, stewartry, bailiary or regality or the head burgh in any of these jurisdictions where the head courts are held, and where the said annualrenters dwell or have their ordinary residence, in any court day in one of the two last weeks immediately preceding and in one of the two first weeks immediately following Whitsunday and Martinmas; at which time the sheriffs, stewarts, bailies and bailies of regalities and provost and bailies of burghs who are heritable sheriffs within themselves within the bounds of their jurisdictions shall be obliged to hold courts weekly to the effect after-specified. And the lieges resorting to the said courts shall give up an inventory to the clerk thereof, of the whole sums of money for which annualrent is due to them, yearly or termly, with the names of their debtors designed by name and surname, and the ordinary place of their residence; as also the whole sums of money for the which they are subject in payment of annualrent to others with the names of their creditors to whom the same is due, designed likewise by name, surname and the ordinary place of their residence, whether the same annualrent be in victual or silver (the annualrent of victual to be estimated according to the stock of money for the which it is paid at ten for each hundred thereof) and shall cause the person who gives in the said inventories every party subscribe his own inventory himself if he can write; and if he cannot write, the clerk of the said court shall subscribe the said inventory in face of court before the members thereof. And also the sheriff, stewart, bailie, bailie of regality, provost and bailies of burghs who are heritable sheriffs within themselves within the bounds of their jurisdictions and clerks themselves shall make and give up an inventory of the debts owing to themselves and by themselves as said is. It is always provided that if any person impeded by reason of sickness or distracted by some other just occasion shall not be present himself to give up the said inventory, it shall be lawful for him to cause any honest responsible man within the jurisdiction where he dwells to compear and give up his inventory, providing the same be subscribed by himself or a notary at his command, which the person who gives in the inventory shall declare to be a true deed and abide at the same on the like hazard and danger as the principal party should underlie, which shall be also sufficient as if the inventory had been personally given up by the principal party himself. And an inventory being once made and given up, shall still stand and be a ground to charge any person during the time of the four years of the said taxation unless the party change or otherwise employ his sums; and then he shall give up a new inventory which shall be a new ground of a charge and the former shall cease. And the said clerk shall make a record in his register of the said whole inventories, which inventories being so recorded shall be extracted by the said clerk and subscribed with his hand and three extracts made of the same, one to be given to the party if he require the same, another to be sent by the said clerk to the collector of the same taxation and the third to be sent by the said clerk to the clerk of his majesty's register to be kept amongst the records of his highness's exchequer, to the effect it may be known how far every party is liable in payment of the said extraordinary taxation. For the which extract and note made in register, the said clerk shall have off every person who gives in an inventory the sum of 4s Scottish money; and if by sloth or malice the clerk shall happen to delay or shift the lieges resorting to the said courts to the effect foresaid (complaint being made thereof to the lords of his majesty's secret council) the said clerks shall be punished accordingly at the discretion of the said lords. And at any court day in any of the said two weeks preceding or immediately following any term it shall be rightful to any person to compear and offer to give up his inventory, which the clerk and judge shall be astricted to receive. Further, for the better observation of the said statute, it is declared that whosoever receives, retains or conditions to receive any annualrent and conceals the same or any part thereof, or in giving up of his inventory of debts and annuals owing by him to his just creditors gives up more than he is justly owed into, the person who gives up thereof shall forfeit that term's annualrent to his majesty's use; and whosoever first discovers and reveals either the annualrent concealed or annualrent which is more than the just debt of the person who gives up shall for his reward have the half of that term's concealed annualrent and as much as the half of that annualrent which shall be discovered to have been unjustly given up. And in case it shall happen any person or persons whatsoever by virtue of his submitted inventory to be charged for payment of his taxation and at the time of his charge to declare in presence of a judge by his great oath solemnly sworn that his debtor is a bankrupt, whereby he is disabled to make payment of his taxation, and is content that the king's majesty shall have the whole annualrent owed to him by his bankrupt debtor of that term, his said declaration shall be a sufficient liberation to him of the same. And for eschewing of malicious accusers of those who have omitted or concealed their sums, it is ordained that whensoever any person shall accuse or denounce another of concealing or omitting of sums the time of making his inventory, he shall condescend upon some probable cause of his accusation and shall find caution concerning the judgement to be delivered in case he fails in proving that which he denounces; and there shall not such actions of accusations be lawful against dead persons, their heirs nor executors, neither shall it be lawful after a year and a day after the expiring of the said taxation to intend any such action. And in case any person purchase wadset of lands and set the same back again in to tack to him who wadset the same to him, the tacksman possessor of the lands shall pay for the stent of the lands and the possessor of the wadset shall pay for the annualrent of his money which he has on the land as if the same were employed for annualrent. Moreover, it shall not be lawful by any manner of way to any creditor to get relief off his debtor of this taxation which is imposed upon annualrents by this statute, under the pains contained in the acts of parliament made against usurers. And concerning minors, it is declared that their minorities shall in no way privilege them, but their tutors and curators shall give up their inventories of their annualrents in their names, which if the said tutors and curators fail to do, the said minors shall incur the like danger as others, and at their perfect age shall have action of relief against their said tutors and curators for that cause. And in case any person depart out of this kingdom after the publication of this present act, the same shall in no way excuse him from giving up an inventory of annualrents and payment of the said taxation and underlying of the danger contained in this present act, but those who are presently out of this realm and shall not return before the term of Whitsunday next, they shall not come under the danger of this act until the term of Martinmas thereafter; providing that at that term they give up their inventories and pay their taxation as if they had been present within this realm before the foresaid term of Whitsunday next. And for uplifting of the foresaid taxation granted upon annualrents, and to the effect his majesty's general collector thereof may know now whom to crave and charge for the same, it is statute and ordained that within every sheriffdom, stewartry, bailiary and regality where the offices of sheriffs, stewarts and bailies are heritable and the provosts and bailies of burghs who are heritable sheriffs within themselves, these heritable officers and their deputes for whom they shall be held to answer shall collect the said taxation and make payment thereof to his majesty's collector general of the foresaid taxation; and where these offices are not heritable but changeable, the clerk within the said jurisdictions having their offices for life shall be collectors thereof. And in case the said clerks have not already found sufficient caution for discharging of their duties in their offices, they shall be held before they have any intromission with the same taxation, or exercise their offices of sheriff clerk after the foresaid term of Whitsunday next, to find sufficient caution for that effect. And where they are not heritable officers nor clerks having their offices for life and have not found caution in manner above-written, the said collector general of his majesty's taxations (and his deputes in his name sufficiently authorised by him, and for whom he shall be held to answer, and whose name he shall cause publish at the market cross of the head burgh of that jurisdiction where there is no heritable officers nor clerk for life, so that his majesty's lieges may know to whom they shall make payment) shall collect and uplift the same taxation; which payment being made, the receiver thereof shall be obliged to deliver to the payer thereof an acquittance upon the receipt of the same without charge, without payment of any money for the same. It is likewise provided that the fees of the collectors and receivers of the same taxation of annualrents shall be like as hereby they are remitted to the discretion and arbitrament of the lords of his majesty's privy council to be set down and agreed upon by them. And the said estates hereby decree and declare that all burgesses and free men within burghs, albeit they be taxed in the ordinary taxation above-written with their neighbours according to the order prescribed for collecting of the burghs' part of the said ordinary taxation, yet the same shall in no way liberate nor free them from payment of their parts of the said extraordinary taxation, according to the proportion of the twenty penny of their annualrents, but they shall be liable in payment thereof as others his majesty's lieges are. Moreover, the said estates annul and discharge all privileges and immunities whatsoever whereby any persons may think themselves free of payment of any part of this present extraordinary taxation, the privileges and immunities granted to the ordinary lords of session with the annualrents due to be paid to colleges, schools and hospitals or mortified for sustentation and upholding of kirks and bridges with the annualrents that might be claimed off poor people whose stock exceeds not the sum of 500 merks only excepted. And the estates, having considered that clause of the late act of parliament made in favour of the extraordinary lords and members of the college of justice, and they being in no way minded nor willing to put them in any jeopardy, state and condition by this act than they were by the said act of parliament, therefore, the said estates, according to the said act of parliament, ordain the said extraordinary lords and members of the college of justice to pay their parts of the said taxations ordinary and extraordinary, with this special provision and condition always: that if at any council day before the first term's payment of the said ordinary taxation they make the like offer to his majesty as they did in the former taxation, that their said offer shall be accepted with all the provisions, exceptions and conditions granted to them and mentioned in the said act and according to the tenor thereof in all points.