[A1639/8/3]*[print] [email] [cite] [preceding] [following]
Act ordaining sheriffs and collectors of taxation to be liable only to produce horning†
Our sovereign lord and estates of parliament, understanding the great hurt and prejudice which diverse of his majesty's sheriffs, bailies of regality and other judges within this kingdom and their deputes and clerks heretofore have sustained by collecting and paying of his majesty's taxations, the whole being exacted from them albeit they were not able to get payment of a great part thereof from diverse bankrupts and others who have not wherewithal to satisfy the same, have therefore statute and ordained that the said sheriffs and bailies of regalities and other collectors of the said taxations and their deputes and clerks shall be no further obliged hereafter but only to use lawful diligence for uplifting of the said taxations and to give in to the collectors thereof lawful hornings duly executed and registered (against all such persons as either refuse or are not able to pay the same), which shall be a sufficient exoneration to them in all time coming. And that there shall be allowed to the said sheriffs, bailies and collectors of taxations 12 pennies of each pound uplifted by them for their pains and charges bestowed upon the collection thereof.
30 September 1639
Read in articles and appoints the sheriffs, bailies, stewarts, collectors of taxations and their deputes and clerks to attend in the tolbooth at the head burgh between 9 o'clock and 4 o'clock in the afternoon the ordinary court days for the space of a month after the term of payment of the taxation. And who shall not pay taxation within the said space, his lands shall be poinded for the taxation and for 3s of each pound, in addition to the taxation, which shall be due to the sheriffs, stewarts, bailies etc. for their attendance, pains and expenses in collecting the taxation.†