Legislation
Act for the loan and tax

Forasmuch as the king's majesty and estates of this realm in the late parliament, taking into their consideration the rebellion in Ireland and danger upon that occasion threatened against the Protestant religion, did thereupon and out of their affection to the kingdom of England make offer to the said kingdom of a supply of 10,000 men from this kingdom for suppressing of that rebellion, to be maintained by the parliament of England according to the capitulation made relating thereto by the commissioners sent from the parliament of this kingdom, with instructions sent from the lords of privy council thereof; and accordingly the said supply being put over upon the great charges of this kingdom, such have been the great necessities and wants of that army, as well officers as soldiers, not only through default of their ordinary pay, but also of victual in the sparest measure and all other necessaries, that the lords of privy council, to whom the care of that army was entrusted by the parliament and who did accordingly undertake for the same, have been put to great trouble and charges, both by engaging themselves, and with them also the commissioners for the peace and common burdens; as also by their joint invitation of the well-affected subjects of this kingdom to contribute sums of money for maintenance of that army and payment of the arrears thereof, which they are obliged to pay with the ordinary annualrent; and howsoever considerable sums have been by their painstaking endeavours received, notwithstanding such have been the pressing miseries of that army in regard of the unhappy distractionsdisabling the parliament thereof, according to their obligation to maintain them, as they have expressed in their several declarations sent to the lords of his majesty's privy council; and such have been the difficulties occurring to the said lords of privy council, commissioners of peace and common burdens touching the further maintenance of that army, which they found impossible for them any longer to undergo as they were moved from their affection to his majesty's service and sense of the distress of their brethren; for this and other similar extreme necessity closely importing the good of this kingdom to call this convention of estates, by whose authority they might more warrantably proceed in matters of so great importance. And the said estates having accordingly taken into their consideration the condition of the said army, and the whole course and procedure concerning the same as is before expressed,

Therefore, and for various other considerations moving the said estates, they have thought fit, statute and ordained, likewise by this act they statute and ordain the sum of 1,200,000 merks Scots money, together with the sum of 100,000 merks money aforesaid as allowance for charges of gathering in the same to collectors, clerks and other necessary members, and for allowance of exemptions, for mortifications and the lord chancellor and 15 ordinary lords of the session, persons exempted as is after-specified, to be uplifted by way of loan out of the several sheriffdoms and burghs of this kingdom, in manner as is after-divided, namely: the said burghs one sixth part of the principal sum, extending to 200,000 merks.

And the several sheriffdoms of this kingdom to pay the remainder of the said sums, according to a particular roll made and set down relating thereto and subscribed in presence of the said estates by the lord chancellor, to remain in record in the books of convention and collection. Which whole sums of money to be lent as said is, as well to burgh as landward, shall be delivered to the collectors and others having power from the said estates between the date hereof and 2 February 1644. And because the sums of money presently to be lent are not to be gathered in off the shires, as taxations have been, or by the divisions of temporalities and spiritualities, but rather it is thought fit that the same may be uplifted out of the lands, teinds and others as they lie locally in every sheriffdom without distinction, according to the said roll subscribed as said is; therefore it is thought necessary that several subcollectors be appointed through the whole kingdom in each shire or shires, one or more, which subcollectors or collectors so to be appointed shall be charged with the whole sums of monies to be sent by the shire or shires where he or they shall be collector.

And to the effect the said subcollectors may have letters of relief against the several persons to be contained and set down in the rolls after-mentioned,

Therefore the said estates have nominated the persons following, namely: for the sheriffdom of Orkney: Thomas Buchanan of Sound, sheriff of Orkney, and Patrick Smith of Braco, conveners for the first meeting (and thereafter the rest of the shire to choose their own conveners), James Baikie of Tankerness, Adam Bellenden of Stonehouse, James Moodie of Melsetter, Patrick Balfour of Teury and Edward Sinclair of Gyre.

For the sheriffdom of Inverness and Cromarty: Sir John MacKenzie of Tarbat, Mr Alexander MacKenzie of Kilcowie, conveners for the first meeting (and thereafter the rest of the shire to choose their own conveners), Walter Innes of Inverbreakie, Colin MacKenzie of Kincraig, [...] Munro of Obsdale, Alexander Dunbar of Bennetsfield, Robert Innes of Rosskeen, Hugh Fraser of Belladrum, John Grant of Lurga, John MacLellan of Dunvegan, Neil MacNeill of Baro, Sir James Fraser of Brae, [...] Ross of Pitcarry, Walter Ross of Kinross and Thomas Ross of Priesthill.

For the sheriffdom of Caithness: Sir James Sinclair of Murkle, David Sinclair of Dun, conveners for the first meeting (and thereafter the rest of the shire to make choice of their own conveners), James Sutherland of Forse, David Cogle of that ilk, John Sinclair of Scrabster, James Sinclair of Brims Ness and John Innes of Stinster.

For the sheriffdom of Sutherland: Sir Alexander Sutherland of Duffus, Robert Murray of Pulrossie, conveners for the first meeting (and thereafter the rest of the shire to choose their own conveners), Robert Gray of Creich, Walter Murray of Pitgrudy, Alexander Gordon of Carrol, Hugh MacKay of Scourie and Robert Gray of Ballone.

For the sheriffdom of Nairn: George Campbell, brother to the laird of Caddell, William Dallas of Cantray, conveners for the first meeting (and thereafter the rest of the shire to make choice of their own commissioners), Hugh Rose of Kilravock, Alexander Brodie of Lethen, John Grant of Moyness, William Rose of Clava, Thomas Dunbar, tutor to Grange, and Patrick Paplay of Broomhill.

For the sheriffdom of Elgin: Sir Robert Gordon of that ilk, conveners for the first meeting (and thereafter the rest of the shire to make choice of their own conveners), Sir Alexander Sutherland of Duffus, Mr John Hay, provost of Elgin, Alexander Dunbar of Westfield, Ninian Dunbar of Grangehill, James Grant of Freuchie and John Cumming of Racowcas.

For the sheriffdom of Aberdeen: the lairds [Sir Alexander Irvine of] Drum and [Sir Alexander Fraser of] Philorth to be conveners for the first meeting (and thereafter those of the shire to make choice of their own conveners), Robert Farquharson of Invercauld, John Irvine of Beltie, Alexander Strachan of Glenkindie, Sir William Forbes of Craigievar, Mr William Davidson of Cairnie, Sir Gilbert Menzies of Pitfodels, Thomas Erskine of Pittodrie [and Balhalgardy], Mr Robert Farquhar of Mounie, Mr Robert Gordon of Pitlurg, [...] Gordon of Cocklarachy, John Udny of that ilk, James Hay of Muriefauld, Robert Irvine of Fedderate and William Keith of Clackriach.

For the sheriffdom of Banff: Alexander Ogilvie of Kempcairn, Thomas Abercrombie of Skeith, conveners for the first meeting (and thereafter those of the shire to choose their own commissioners) James Stewart of Ordens, Alexander Grant of Melleres, Alexander Ogilvie of Knock, James Barclay of Kinminty, Alexander Leslie of Auchindoun and John Grant, younger, of Ballindalloch.

For the sheriffdom of Kincardine: Sir Alexander Falconer, younger, fiar of Halkerton, Sir Alexander Carnegie of Pittarrow, conveners for the first meeting (and thereafter those of the shires to make choice of their own conveners), Sir Robert Graham of Morphie, Sir Gilbert Ramsay of Balmain, Robert Keith of Whiteriggs, sheriff depute of Kincardine, Patrick Falconer of Newton, John Barclay of Johnstoun-[Barclay] and John Falconer, fiar of Newton.

For the sheriffdom of Forfar: Robert Arbuthnott of Findowrie, Sir Alexander Carnegie of Balnamoon, conveners for the first meeting (and thereafter the rest of the shire to make choice of their own conveners), John [Carnegie], lord Loure, Peter Young of Seaton, William Ruthven of Gairn, Mr James Durham of Pitkerro, James [Scrimgeour], viscount of Dudhope, William Durham, elder, of Grange, Mr William Durham of Omachie, [Patrick] Maxwell of Tealing, James [Elphinstone], lord Coupar, James Crichton of Ruthven, Sir William Blair of Balgillo, [...] Lyon of Brigton, Henry Maule of Melgund and Thomas Fotheringham of Denoon.

For the sheriffdom of Perth: the lairds [Mr George Graham of] Inchbrakie and [Patrick Kinnaird of] Inchture, conveners for the first meeting (and thereafter to make choice amongst themselves), Thomas Blair of Balthayock, Sir Thomas Ruthven of Freeland, John Oliphant of Bachilton, Peter Hay of Leys, Sir Patrick Ogilvie of Inchmartine, Sir Robert Campbell of Glenorchy, Alexander Menzies of Comrie, Patrick Ratter of Craighall, Gilbert Campbell of Keithick, John Blair of Ardblair, Mr Patrick Murray, fiar of Ochtertyre, James Drummond of Milnab, Sir John Haldane of Gleneagles and William Stirling, elder, of Auchyle.

For the sheriffdom of Fife and Kinross: the lairds [Arthur Erskine of] Scotscraig and [Sir Michael Balfour of] Denmilne to be conveners for the first meeting, (and thereafter to make choice amongst themselves), Sir James Halkett, fiar of Pitfirrane, William Monteith of Randieford, John Henderson of Fordell, Robert Dempster of Balbougie, Sir George Hamilton of Blackburn, Sir John Wemyss of Bogie, Mr Robert Aytoun of Inchdairnie, Sir Andrew Skene of Hallyards, Sir James Arnott of Fernie, Sir John Aytoun of that ilk, James MacGill of Rankeilour, elder, George Hay, fiar of Naughton, Sir Thomas Myreton of Cambo, Mr James Reid of Pitlessie, William Forbes, younger, of Rires, Sir William Douglas of Kirkness and David Balfour of Ballo.

For the sheriffdom of Stirling: [...] Murray of [Touchadam and] Polmaise, John Rollock of Bannockburn, conveners for the first meeting (and thereafter the rest of the shire to make choice of their own conveners), Sir Thomas Nicolson of Carnock, William Livingstone of Westquarter, William Ross of [...], John Stirling of Herbertshire, Sir James Livingstone of Bancloach, [...] Stirling of Glorat, [...] Kinncaid of Achinreir, [...] Hamilton of Baldowrie, William Blair of Fennick, John Lennox of Cairneschogle, Mr William Cunningham of Ballindalloch, Mr Robert Napier of Culcreuch, James Stirling of Balwill and Alexander Cunningham of Boquhan.

For the sheriffdom of Clackmannan: Sir Charles Erskine of Bandeath, [Alva and Cambuskenneth], Sir Robert Bruce of Clackmannan and Sir Alexander Shaw of Sauchie, conveners for the first meeting (and thereafter to make choice amongst themselves), Mr Robert Bruce of Kennet, James Hadden of Myreton, William Graham of Hilton and William Reid of Craighead.

For the sheriffdom of Edinburgh: Sir Archibald Johnston of Wariston and [Mr George Winram], laird of Liberton to be conveners for the first meeting (and thereafter to make choice amongst themselves), Sir Patrick Hamilton of Little Preston, Sir William Scott of Clerkington, David MacCulloch of Goodtrees, Mr John Inglis of Nether Cramond, Mr David Anderson of Hill, Mr John Cant of Pentland, Mark Carse of Cockpen and Mr Samuel Johnston of Sciennes.

For the sheriffdom of Linlithgow: the lairds [George Dundas of] Dundas and [James Cochrane of] Barbauchlaw, conveners for the first meeting (and thereafter to make choice amongst themselves), William Drummond of Riccarton, Sir Walter Murray of Livingston, George Dundas of Duddingston, Sir Robert Drummond of Midhope, Mr George Dundas of Manor, Mr James Hamilton of Westport and Samuel Drummond of Carlowrie.

For the sheriffdom of Haddington: Sir Patrick Hepburn of Waughton and Sir Adam Hepburn of Humbie, conveners for the first meeting (and thereafter to choose amongst themselves), Mr [...] Hepburn of Smeaton, Patrick Inglis of Elvingston, Mr James Sydserf of Ruchlaw, John Hepburn of Craig, Mr Alexander Hay of Baro, William Cairns of Pilmuir and George Wood of Newmilns.

For the sheriffdom of Berwick: the lairds [Sir William Home of] Ayton and [John Home of] Blackadder, conveners for the first meeting (and thereafter to choose amongst themselves), George Auchinleck of Cumledge, Alexander Home of Reston, Alexander Home of Rollastoun, James Home of Castlelaw, Mr Alexander Home of St Leonards, Mr George Home of Kimmerghame and William Home of Linthill.

For the sheriffdom of Roxburgh: the lairds [William Elliott of] Stobs and [Sir William Douglas of] Cavers, conveners for the first meeting (and thereafter to make choice amongst themselves), Sir Walter Riddell of that ilk, Mr George Douglas of Bonjedward, John Kerr of Lochtour, Robert Pringle of Stichill, John Scott of Gorrenberry, Walter Scott of Goldielands, Mr Gilbert Elliott of Craigend, James Pringle of Buckholm, John Scott of Headshaw, John Rutherford of Capehope, Robert Langlands of that ilk, Walter Riddell, portioner of Bewlie, Andrew Bell of Mow and Andrew Kerr of Sinles.

For the sheriffdom of Selkirk: the lairds [Sir William Scott of] Harden and [Robert Scott of] Whitslade, conveners for the first meeting (and thereafter to choose among themselves), James Pringle of Torwoodlee, James Pringle of Whytbank, Neil Scott of Galashiels, William Scott of Newpark, Robert Scott of Hartwoodmyres, Robert Scott of Bowhill and Francis Scott of Synton.

For the sheriffdom of Peebles: Sir Alexander Murray of Blackbarony, Sir David Murray of Stanhope, conveners for the first meeting (and thereafter to make choice among themselves), Sir Michael Naismith of Posso, Mr James Lawson of Cairn Muir, Robert Hunter of Polmood, Andrew Hay of Haystoun and William Govan of Cardrona.

For the sheriffdom of Lanark: the lairds [Colonel James Lindsay of] Belstanes and [William Hamilton of] Dalserf, conveners for the first meeting (and thereafter to choose amongst themselves), Sir James Hamilton of Fingalton, Edward Hamilton of Silvertonhill, Gavin Hamilton of Raploch, William Baillie of Carphin, Robert Hamilton of Aikenhead, [...] Crawford of Ribberes, Andrew Hamilton, portioner of Overton, Sir William Baillie of Lamington, Sir William Carmichael, fiar of that ilk, George Weir of Blackwood, John Bannatyne of Corhouse, James Hamilton of Halcraig, James Winram of Wiston, Mr John Carmichael, commissary of Lanark, and James Hamilton of Sandyholm.

For the sheriffdom of Ayr: the lairds [Sir William Muir of] Rowallan and [James Fullarton of] Corsbie, conveners for the first meeting (and thereafter to choose amongst themselves), Hugh Campbell of Cessnock, James Chalmers of Gadgirth, Sir William Cochrane of Cowdoun, Allan Cathcart, younger, of Cairnehill, Robert Farquhar of Gilmilnscroft, Neil Montgomery of Lainshaw, Robert Montgomery of Hessilhead, John Crawford of Craufurdland, David Kennedy, elder, of Kirkmichael, Thomas Boyd of Penkill, Gabriel Porterfield of Hapland, John Cunningham of Boreland, Henry Kelso of [...], John MacAlexander of Corseclays, John MacIlvain of Grimmet and Mr Adam Cunningham of Privick.

For the sheriffdom of Wigtown and stewartry of Kirkcudbright: [James MacDowall], laird of Garthland and [Sir Andrew Agnew of Lochnaw], young sheriff of Galloway, conveners for the first meeting (and thereafter to make choice among themselves), Sir Patrick MacKie of Larg, William Grierson of Bargatton, Alexander Gordon of Earlston, James Ross of Balneil, John MacCulloch of Myreton, John Fullarton of Carleton, Robert MacCulloch of Drummoral, George Glendinning of Mochrum, William Gordon of Craichlaw, Uchtred MacDowall of Freuch, Patrick Agnew of Sheuchan, Richard Muir of Cassencarie, Thomas MacLellan of Colm, Patrick Agnew of Barnewalls, John Stewart of Shambellie, William Glendinning [of Gelstoun], provost of Kirkcudbright, and James Lafreis.

For the sheriffdom of Dumfries: [Sir Robert Grierson], laird of Lag and [...], conveners for the first meeting (and thereafter to make choice amongst themselves), Mr George Douglas of Pielmuir, Thomas Ferguson of Caitloch, John Crichton of Crawfordston, James Douglas of Morton, William Maxwell of Steilston, John Grierson of Chapell, Hugh Charters of Glencorse, Alexander Ferguson of Isle, James Douglas of Mouswald, Robert Charters of Duchra, James Johnston of Corehead, Andrew Johnston of Lockerbie, Matthew Wilson of Greenhill, Francis Scott of Carterton, John Kennedy of Halket Leathes and Archibald Douglas of Dronnock.

For the sheriffdom of Renfrew: [Sir John Shaw], laird of Greenock and [...], conveners for the first meeting (and thereafter to meet and choose amongst themselves), Sir Ludovic Houston of that ilk, John Brisbane of Bishopton, Alexander Porterfield of that ilk, [...] Pollok, elder, of that ilk, [...] Caldwell of that ilk, John Maxwell of Southbar and James Orr of Langfilly.

For the sheriffdom of Dunbarton: [William Semple], laird of Fulwood, convener for the first meeting (and thereafter to choose amongst themselves), Walter MacAulay of Ardencaple, John Napier of Kilmahew, Robert Hall of Fulbar, Robert Cochrane of Bellanoch, [...] Gartshore of that ilk, John Colquhoun of Kilmardinning, Hugh Crawford of Claverhill and John Dennistoun of Dalquharn.

For the sheriffdom of Argyll: the lairds [Sir Robert Campbell of] Glenorchy and [Sir Duncan Campbell of] Auchinbreck, conveners for the first meeting (and thereafter to choose amongst themselves), James Campbell of Ardkinglas, Archibald Campbell of Kilmuir, Sir Lauchlan MacLean of Duart, Archibald Campbell of Dunstaffnage, sheriff depute of Argyll, George Campbell, [...], Hector MacNeill and [...].

For the sheriffdom of Bute: [Sir Robert Montgomery], laird of Skelmorlie, convener for the first meeting, Sir James Stewart of Kirkton, Ninian Stewart of Kilchattan, Ninian Stewart, elder, of Ascog, Hector Bannatyne of Kames, John Stewart of Ambrismore, Neil MacNeill of Kilmory and John Campbell, sometime provost of Rothesay.

Who shall convene with the whole heritors, liferenters, tacksmen, titulars, proper wadsetters, pensioners, conjunct-fiars, lady-terceres and others within each one of the said sheriffdoms respectively, or at least with so many of the said persons as shall be convened for the time upon the first Tuesday of October next as the first day of their meeting appointed for the whole shires of the kingdom. And to the effect the same may be known to the whole lieges,

It is ordained that the convener or conveners of the shires before named shall cause intimate the said meeting at the market cross of the head burgh of the shire with all convenient diligence, and at every parish kirk thereof immediately after divine service upon any Sunday preceding 22 September next, and to meet each shire at the places following, namely: the sheriffdom of Orkney at the town of Kirkwall; the sheriffdom of Caithness at the town of Thurso; the sheriffdom of Sutherland at the town of Dornoch; the sheriffdoms of Inverness and Cromarty at the burgh of Inverness; the sheriffdom of Nairn at the burgh of Nairn; the sheriffdom of Elgin at the burgh of Elgin; the sheriffdom of Banff at the burgh of Banff; the sheriffdom of Aberdeen at the burgh of Aberdeen; the sheriffdom of Kincardine at the burgh of Stonehaven; the sheriffdom of Forfar at the burgh of Forfar; the sheriffdom of Perth at the burgh of Perth; the sheriffdom of Fife at the burgh of Cupar; the sheriffdom of Clackmannan at the town of Clackmannan; the sheriffdom of Stirling at the burgh of Stirling; the sheriffdom of Renfrew at the burgh of Renfrew; the sheriffdom of Dunbarton at the burgh of Dumbarton; the sheriffdom of Argyll at the burgh of Inveraray; the sheriffdom of Bute at the burgh of Rothesay; the sheriffdom of Lanark at the burgh of Lanark; the sheriffdom of Ayr at the burgh of Ayr; the sheriffdom of Wigtown and stewartry of Kirkcudbright at the burgh of Wigtown; the sheriffdom of Dumfries at the burgh of Dumfries; the sheriffdom of Roxburgh at the burgh of Jedburgh; the sheriffdom of Selkirk at the burgh of Selkirk; the sheriffdom of Peebles at the burgh of Peebles; the sheriffdom of Berwick at the town of Duns; the sheriffdom of Haddington at the burgh of Haddington; the sheriffdom of Edinburgh at the burgh of Edinburgh; and the sheriffdom of Linlithgow at the burgh of Linlithgow; and there the said conveners, or any of them with such other commissioners as shall be convened for the time, shall cause call by name and surname the heritors, liferenters, titulars, tacksmen of teinds, proper wadsetters, pensioners, lady-terceres and others within the said sheriffdoms who hold any benefit to landward whereby any profit or commodity arises, and by consent of them, or most part of them convened for the time, shall make choice of a select number of persons to be joined with the aforesaid commissioners chosen by the convention, to the number of eight persons in the aforesaid shires where there are sixteen chosen by the convention, and to the number of three persons in the rest of the shires, being judicious, conscientious and understanding men, who shall (as well those nominated as those to be elected) give their solemn oaths judicially at their solemn meetings in presence of the said convener or conveners, who are hereby authorised to take their oaths to do uprightly and impartially according to their best knowledge and information in the particulars following.

With power to the said commissioners, or most part of them convened for the time, to make choice of a clerk for writing and forming of the rolls after-specified, and doing every other thing incumbent to the charge after following.

Which commissioners so nominated and elected shall use all lawful means according to the time, and, if need be, shall direct out summons at their own instance against any person or persons within the said shire to compear before them and give them information upon oath, or otherwise with certification of a pecuniary sum not exceeding £40 on every occasion in case of contempt and refusal.

And with power to the said commissioners to use all legal way to inform themselves of the just and true worth of every person or persons, their present year's rent of this crop and year 1643 to landward, as well of lands and teinds as of any other thing whereby yearly profit and commodity arises.

And that the worth of every person or persons, their lands, teinds and other commodities where grassums and interest have been paid, be valued and set down not only as they pay to the heritors, liferenters and others, their masters, but as the same are worth and may pay presently without respect of grassums or interest, and to divide the said rolls in particular parishes by making a roll for every several parish within the said shire; which roll shall contain every particular person's name, surname and designation with their said year's rent and commodity within the said parish, whether in victual, money or other commodities.

And the said victual and commodities to be converted into money by the said commissioners upon their former oaths, accordingly as in every parish the prices of several spaces of victual and commodities shall rule for the time; subtracting from the said rents and commodities what is paid forth thereof to ministers, schoolmasters, superiors, tacksmen, liferenters, colleges and hospitals as the said liferenters, tacksmen and superiors shall be charged upon the said liferenters, tacksmen and superiors by articles apart, together with any rent, if any they have, within the said parish.

As also because it is necessary to be known what the said deductions of ministers and schoolmasters' stipends and exemptions extend to, it is appointed and ordained that at the end of every one of the said rolls, articles shall be set down thereof, namely: one for the said deductions of ministers and schoolmasters' stipends, and another for the said exemptions of every parish.

It is likewise appointed that in the setting down of the said rolls, this year's constant land rent shall be distinguished from the other casual rent, whereby yearly rent shall be distinguished from the other casual rent whereby yearly profit and commodity arises.

And for performing and perfecting of the said rolls, the said commissioners and others aforesaid shall appoint their several diets of meeting between the first Tuesday of October next to come and 15 November thereafter, which is appointed to be the last day peremptorily for perfecting and delivering of the said rolls.

And which rolls so perfected and concluded shall be subscribed by the said persons nominated and to be elected as said is, or most part thereof convened for the time, and which particular rolls of every particular person of every parish shall be kept preserved within the said shire in some trusty person or persons' hands, not to be made public nor shown except to the collector of the said parish, who must make use thereof in uplifting of the sums due to be paid by the said parish unless upon occasion of question between party and party, or between the said collector and party. And after perfecting of the which rolls, the said commissioners shall draw up of the said particular rolls of parishes a general roll containing as many several articles as there are several parishes or parcels of parishes (if there be any divided within several shires); which articles shall be set down in manner following, namely: A. B. for himself and other heritors, liferenters and others within the parish of D. for their proper rent of the said parish, extending to the sum of [...] (victual and other commodities being converted into money), their part of the said loan extends to [...], and so forth throughout the rest of the whole parishes.

In the which roll there must be set down in conclusion the deductions of ministers and schoolmasters' stipends (if there be any) in one article.

Item, in another article mortified and exempt rents (if there be any), and in the same manner in setting down of the said article for the whole parish it must be distinguished what thereof is constant land rent and what is casual rent; which general rolls, containing only one article for every parish within each shire, being so set down and subscribed by the commissioners or most part thereof convened for the time, and containing the said articles of deductions and exemptions and distinctions in manner aforesaid, shall be delivered by the said commissioners or their clerk to the subcollectors of the said shire appointed or to be appointed for that effect between now and 15 November next to come, and by the said subcollector to the clerk of the said collection, that the same may be a ground and warrant for raising of letters thereupon against the said collectors of several parishes or persons nominated in the said general rolls for every parish.

And if any of the said commissioners hereby nominated and to be elected for setting down of the said roll shall refuse to accept or be negligent in doing their faithful diligence in that particular matter, it is therefore statute and ordained that letters shall be directed to messengers of arms to command and charge every one of the aforesaid persons to accept the said commission within 24 hours after they be charged, and to do their exact diligence in that particular matter until the final close thereof; and to deliver the said rolls subscribed by them between now and 15 November next to come under the pain of rebellion etc.; and if they fail, to denounce and escheat etc.; and in case the said stent rolls shall not be set down, perfected, subscribed and delivered between now and 15 November next to come, in that case letters shall be directed against the said commissioners nominated and to be elected to pay the whole sums of money to be sent by the said shire; which commissioners are ordained hereby to be the first payers thereof in case they shall refuse or fail to set down, perfect and deliver the said rolls between now and the said 15 November next to come under the pain of rebellion etc.; and if they fail, to denounce and escheat etc.

And it is hereby declared that in the case aforesaid of their neglect as said is and of their first payment of the sum to be lent by the said shire, in that case, and after payment thereof made by them, they shall have letters of relief against the whole heritors, liferenters and others of the said sheriffdom, according to the roll when it shall be made up or subscribed by them or most part of them as said is

It is hereby also declared that it shall be lawful and permissible to every person or persons (except the commissioners nominated and to be elected as said is) interested in the sums to be lent by the said shire who cannot conveniently come to the said meetings to send their procurators authorised by them in writing, who shall have the same power in doing everything as they might do themselves if they were personally present.

It is hereby likewise declared that in case any of the heritors, liferenters, titulars, tacksmen of teinds, proper wadsetters or others within the said shire shall not convene at the day and days appointed or to be appointed for that effect, it shall be rightful to the said persons hereby nominated, or most part of them convened for the time, to make and set down the said rolls, perfect, subscribe and deliver the same in manner aforesaid, and that the sums of money so to be lent by the said shires may be uplifted and brought in.

It is statute and ordained that letters shall be directed for charging the whole subcollectors within each shire or shires to make payment of the whole sums of money due to be paid by the said shires whereof they are or shall be appointed subcollectors, according to the said roll subscribed by the said lord chancellor in presence of the said convention at the said term of Candlemas [2 February] next under the pain of rebellion etc.

And for the said subcollectors' relief from the said shires, it is statute and ordained that letters shall be directed charging the several collectors of every parish within the said shire or shires, or persons nominated in the said particular rolls for payment to the said subcollector or his deputies, of the sums contained in the said rolls, and that within 20 days next after they be charged, if they be within this kingdom; and if they be without the same, by open proclamation at the market cross of Edinburgh and pier and shore of Leith upon 60 days' warning under the pain of rebellion etc.; and if they fail, to denounce and escheat and to poind and distrenzie etc. And for relief of the said collector of every several parish or persons nominated in the said particular rolls, it is hereby statute and ordained that letters shall be directed for making payment to them of the sums contained in the said particular rolls against every particular person or persons contained in the said rolls within 8 days after they be charged, if they be within this kingdom, and if they be without, the same by open proclamation at the market cross of Edinburgh and pier and shore of Leith upon 60 days' warning under the pain of rebellion etc. With power to poind and distrenzie their readiest goods and gear that shall be found upon the ground of any of their said lands who shall not timely pay, whether the said goods pertain to those liable in the said loan or not. Which goods being so poinded, it shall not be necessary to carry them to the market cross of the head burgh of the shire, but only to use the ordinary way of poinding and apprising upon the ground of the said lands, together with the sum of 20 merks for each 100 merks failure.

And for collecting the burghs' part of the said loan, ordain letters to be directed charging the provost and bailies of each burgh to make payment of their part thereof (according to a roll to be subscribed by the clerk of the burghs or according to the old roll) to the said collector general, his deputies and officers in his name having his power to receive the same at the said term above-specified; and if they fail, to denounce and escheat etc.

And for their relief, that letters be directed charging the provost, bailies and council within each burgh to convene and elect certain persons to stent their neighbours and to convene and set the same, and to make an appropriate stent roll thereupon within 24 hours next after the charge, under the pain of rebellion etc.; and if they fail, to denounce and escheat etc.

And in the same manner, the said stent roll being made and set down as said is, to charge the burgesses, indwellers and inhabitants within each burgh to make payment of their part of the said loan to the said provost and bailies, according to the said roll to be given out thereupon within three days next after the charge, under the pain of rebellion etc.; and if they fail, to denounce and escheat etc.; and if need be, that the said provost and bailies poind and distrenzie as they shall think expedient.

It is always provided that no person whatsoever be stented within burgh for any lands or possessions which he has to landward.

It is hereby likewise declared that the charges to be given for payment of the said loan may be executed as well against those that are without the country as those that are within the country before the said time of payment, but that the execution of denunciation and poinding shall not be executed until the said time of payment be passed, and the several days of the charges respectively aforesaid be also passed.

And in respect that the aforesaid whole sums of money so to be lent by the said shires and burghs is for relief of the great sums of money already taken on as said is, and to be advanced for supply of the said army in Ireland, which should be paid by the parliament of England out of the first end of the arrears due to that army,

Therefore the said estates have not only ratified and approved the aforesaid act of council, with concourse of the said commissioners for conserving the peace and commissioners of the common burdens, but also have of new statute and ordained, likewise they by this act statute and ordain that as well as those who have already advanced money or victual or who have engaged themselves for payment of the prices of victual, money and other provision, by warrant of the said lords of council alone, or by warrant of them jointly with the said commissioners of peace and common burdens, but also the whole aforesaid sums (whereof the said former advancement are a part) are hereby ordained to be paid out of the first and readiest of the said arrears, according to the tenor and upon the conditions mentioned in the said act of council, with concourse aforesaid.

And in case the same shall not be repaid by the parliament of England between now and 2 February next to come, it is hereby statute and ordained, likewise the said estates by this act statute and ordain that the whole aforesaid persons who have by warrant aforesaid advanced money, victual or other provision to the said army preceding the date hereof, according to the particular account thereof registered in the books of convention of the date hereof, shall be paid, each man of his several sums, together with the interest thereof, according to the tenor of the aforesaid acts; and that out of the first and readiest of the sums of money to be uplifted by virtue of this present act, and that by the collector, subcollector and others having warrant and power to receive the same between now and the last day of February next to come.

So that it shall not be rightful to the said collectors or others to dispose of any of the said monies so to be lent without the consent of those who have lent the said money or victual until they be first satisfied.

And in case the said parliament of England shall not happen to pay and deliver the said bygone arrears, at least so much thereof as shall pay the said sums to be lent as said is between now and 1 June next in the year of God 1644,

And seeing it is agreed and condescended to that the burden be equally according to every man's estates, in that case it is declared that when the whole valuations of the whole kingdom shall be known in manner and according to the rolls above-specified,

Therefore it is appointed and ordained that a survey shall be made of the whole aforesaid rolls and compared one with another, to the effect it may be seen and known if any shire or shires have paid more out of the 100 merks (victual and other commodities being turned into money) than other shires have; and being so found, that some may be appointed before this present convention dissolves, or by the next parliament, or by committees from either of them, to see the just proportion, which, according to their aforesaid rents, would fall upon every shire, that those who have paid more than their just proportion may have repayment off the shires who have paid less, to be collected and brought in by such persons as this present convention, the estates of parliament or committees from either shall appoint.

And because the aforesaid whole sums of money (as well to burgh as landward) extends to a great sum of money and will be a considerable burden upon this kingdom, and that the same is wholly paid out of the land rents, trade, burgh lands and other land rent and yearly commodity without consideration or laying any burden upon money, bank or annualrent, therefore it is statute and ordained, likewise the said estates statute and ordain that every debtor of money upon annualrent (as well to burgh as landward) shall have retention of the said term of Candlemas [2 February] next of 6 of each 100 merks or pounds for which he is liable of annualrent to his creditors at the said term, providing that the remainder of the said annualrent out of which the said debtor shall crave retention shall be thankfully paid at the least within three months after the said term of payment of the annualrent, otherwise no retention to be allowed.

And in the same manner it is hereby declared that this present act nor no clause in that particular matter shall be any ground of suspension to any debtor for retention of the said principal sums indebted by him and bygone annualrents, but that every creditor may suit, crave and charge for the same after the day of payment thereof.

And it is hereby declared that if any person or persons within or without burgh shall upon their oath declare to their magistrates within burgh and commissioners of the shires without burgh that they pay annualrent to strangers dwelling without this kingdom of whom they cannot have retention aforesaid, in that case the said magistrates within burgh and commissioners without burgh shall default proportionally to the said person or persons such a part of their loan as they shall find agreeable to equity and reason. And in the same manner, in respect that the aforesaid sums of money so to be sent are in hope of payment thereof from the parliament of England,

It is hereby declared that the whole creditors within this kingdom (as well to burgh and landward) who shall grant retention to their debtors in manner aforesaid shall have their proportional repayment with the rest of the country; and that either from his debtors, if it please the creditor to trust him thereupon, or otherwise to take assignation from the debtor upon the parliament of England as a part of the same due to the debtor for his relief.

And because the enemies to religion and peace of this kingdom are daily making divisions and waiting all occasions whereby they may draw to factions, make insurrections and stir up others to the disobedience of the laws and common resolution, for the good of religion, his majesty's honour and safety and the well of this kingdom,

Therefore, and for the reasons contained in the act of the said estates made anent the levy of some horse and foot for preventing any such divisions, distractions, insurrections, factions and disobedience to the said common resolutions,

The said estates have voluntarily granted, statute and ordained, likewise they by this act voluntarily grant, statute and ordain a tax of £120,000 Scots money to be uplifted for the maintenance of the said men, horse and foot to be levied as said is, in manner and for the use contained in the said act. Which sum of £120,000 Scots money aforesaid shall be paid to the said general collector, his deputies and officers and others having power and warrant from him at the said term of Candlemas next, namely: one sixth part thereof, extending to the sum of £20,000, by the burghs of this kingdom, and the remainder thereof, extending to £100,000, by the several shires of this kingdom, according to a particular roll thereof subscribed by the said lord chancellor in presence of the said convention of estates.

For collection and gathering thereof, the same manner of way shall be followed and the same kind of letters directed, similar diligence used and received as for the aforesaid sums of money hereby lent for the supply of the army in Ireland, according to the preceding tenor of this present act.

And it is statute and ordained that no suspension shall be granted to any persons whatsoever without consignation of the sums charged for in the clerk of the said convention's hand unless the reasons thereof can be instantly verified or made known at the passing of the said bill, either in presence in the time of session or by four or five of the lords of session in time of vacation; to the which suspensions the said lords of session shall be only judges in such form and manner as they are and have been in matters of taxation.

It is hereby statute and ordained that the general collector shall take sufficient and responsible caution from every subcollector to do his exact diligence in everything committed to his charge, as well in bringing in of money as all other diligence, according to the bonds to be made by them and their cautioners relating thereto.

It is likewise statute and ordained that the collectors of every parish shall either by a sufficient and responsible man himself, or otherwise shall give sufficient caution for his intromission and diligence, the which diligence, to be done as well by the said subcollectors as by the said collectors or parishes respectively, is hereby understood to be all ordinary execution of horning registered in due time and poinding, until they be stopped by deforcement, are to be received for diligence only.

Likewise it is hereby statute and ordained that the said collector general shall receive the said diligence of registered hornings in due time, and executions of deforcement from the said subcollectors and collectors respectively, providing the same be delivered to the said collector general before 15 March next to come, otherwise no diligence to be received; but they to be liable for the full payment.

It is likewise ordained that the subcollectors of every parish shall not be obliged to carry the money received by them farther than their own parish, and at farthest to the head burgh of the shire; and the subcollector shall be obliged to receive the same and make payment thereof to the general collector as is above-specified.

And because those who takes pains in the said collections, as well the said subcollectors, collectors of parishes, clerks in the shires, clerk of the said collection and others to be employed in the said service, will deserve to have certain fees and allowance granted to them,

It is therefore statute and ordained that a roll be made thereof, either by the said estates or by some to be appointed from them, which rolls, being so made and set down, the same shall be registered in the books of convention and extracts given forth thereof, to the effect every man may know his own due.

It is hereby declared that no exemption shall be granted to any person or persons whatsoever, except only the land rents, annualrents and other duties mortified to colleges, schools, hospitals and for upholding of kirks and bridges, and the lord chancellor and 15 ordinary lords of the session only.

It is always declared that this present manner of collection of the said loan and taxation shall in no way prejudice any person whatsoever in succeeding taxations, but that every man's right and claim and all the prejudice that may arise anent the same or manner thereof, whereby any man may instruct severe damage to his rights and that he was unequally stented, is hereby specially reserved hereupon.

The particular roll of the several quantities and sums of money to be lent by each shire for the supply of the army in Ireland, extending in total (to be lent by the said shires) to the sum of 1,100,000 merks, according to the act of convention of estates of the date of this act; and which roll by the said act is appointed to be subscribed by the lord chancellor in presence of the said convention, to remain in record in the said books of convention and in the books of collection of the said convention, and extracts given forth thereof by the clerk of the said collection for a ground and warrant of making up the rolls of each shire.

Orkney Nine thousand, six hundred and seventy five pounds 9,675
Inverness Thirty three thousand, nine hundred and sixty pounds 33,960
Caithness Seven thousand, seven hundred and four pounds 7,704
Cromarty Seven hundred and eighty four pounds 784
Sutherland Three thousand, four hundred and forty two pounds 3,442
Nairn Two thousand, five hundred and twenty six pounds 2,526
Elgin Fifteen thousand and four hundred pounds 15,400
Aberdeen Fifty three thousand, six hundred and thirty two pounds 53,632
Banff Eleven thousand, six hundred and forty pounds 11,640
Kincardine Twelve thousand, seven hundred and fifty eight pounds 12,758
Forfar Forty thousand, seven hundred and fifty six pounds 40,756
Perth Sixty five thousand, one hundred and sixty eight pounds 65,168
Fife Fifty four thousand, one hundred and sixteen pounds 54,116
Stirling Twenty thousand, six hundred and fifty pounds 20,650
Kinross One thousand, one hundred and fifty six pounds 1,156
Clackmannan Four thousand, two hundred forty six pounds 4,246
Edinburgh Thirty three thousand, nine hundred and sixty eight pounds 33,968
Linlithgow Fourteen thousand, two hundred and eight pounds 14,208
Haddington Twenty seven thousand, five hundred and seventy eight pounds 27,578
Berwick Twenty eight thousand, nine hundred and eighty pounds 28,980
Roxburgh Forty seven thousand and sixty pounds 47,060
Selkirk Ten thousand, three hundred and ninety two pounds 10,392
Peebles Thirteen thousand, four hundred and sixty eight pounds 13,468
Lanark Forty three thousand, eight hundred and sixty pounds 43,860
Ayr Forty nine thousand, four hundred and eighty pounds 49,480
Wigtown with the stewartry of Kirkcudbright Thirty five thousand, five hundred and eighty pounds 35,580
Dumfries with Annandale Thirty six thousand, two hundred and twenty eight pounds 36,228
[Linlithgow]    
Renfrew Seventeen thousand, nine hundred and sixty six pounds 17,966
Dunbarton Ten thousand and fourteen pounds 10,014
Argyll Twenty three thousand, seven hundred and thirty six pounds 23,736
Bute Three thousand, seven hundred and twenty four pounds 3,724

The particular roll of the several quantities and sums of money appointed to be paid by each shire within this kingdom for maintenance of the men in arms, horse and foot levied for the use contained in the act of convention of estates, extending to the sum of £100,000 Scots money, to be paid by the said shires; and which roll is appointed to be subscribed by the lord chancellor in presence of the said convention, to remain in record in the books of convention and books of collection of the said tax and extracts given forth thereof by the clerk of the said collection for a ground and warrant for making up the rolls for payment of the same by each shire.

Orkney One thousand, three hundred and twenty eight pounds 1,328
Inverness Four thousand, eight hundred and fifty one pounds 4,851
Caithness One thousand and one hundred pounds 1,100
Cromarty One hundred and twelve pounds 112
Sutherland Four hundred and ninety one pounds 491
Nairn Three hundred and sixty pounds 360
Elgin Two thousand and two hundred pounds 2,200
Aberdeen Seven thousand, six hundred and sixty one pounds 7,661
Banff One thousand, six hundred and sixty two pounds 1,662
Kincardine One thousand, eight hundred and twenty two pounds 1,822
Forfar Five thousand, eight hundred and twenty two pounds 5,822
Perth Nine thousand, three hundred and nine pounds 9,309
Fife Seven thousand, seven hundred and thirty pounds 7,730
Stirling Two thousand, nine hundred and fifty pounds 2,950
Kinross One hundred and sixty five pounds 165
Clackmannan Six hundred and six pounds 606
Edinburgh Four thousand, eight hundred and fifty two pounds 4,852
Linlithgow Two thousand and twenty nine pounds 2,029
Haddington Three thousand, nine hundred and thirty nine pounds 3,939
Berwick Four thousand, one hundred and forty pounds 4,140
Roxburgh Six thousand, seven hundred and twenty six pounds 6,726
Selkirk One thousand, four hundred and eighty four pounds 1,484
Peebles One thousand, nine hundred and twenty four pounds 1,924
Lanark Six thousand, two hundred and sixty five pounds 6,265
Ayr Seven thousand and sixty eight pounds 7,068
Wigtown with the sheriffdom of Kirkcudbright Five thousand and eighty two pounds 5,082
Dumfries with Annandale Five thousand, one hundred and seventy five pounds 5,175
Renfrew Two thousand, five hundred and sixty six pounds 2,566
Dunbarton One thousand, four hundred and thirty pounds 1,430
Argyll Three thousand, three hundred and ninety pounds 3,390
Bute Five hundred and thirty two pounds 532

Allowances to collectors and clerks

Allowance granted by the convention to collectors, clerks, subcollectors and others for their service in collection of the 1,200,000 merks of loan and £120,000 of taxation

The clerk of the committee of the shire, half a merk of each 100 merks which is charged upon the whole shire; to the subcollector of each shire, one and a half of each 100 charged upon the shire; to the subcollectors of Orkney and Caithness and either of them in respect of their distance and multitude of isles, 500 merks over and above their one and a half charged upon the shires; and to the subcollector of Argyll and Bute jointly, 500 merks over and above their one and a half to be charged on the shire.

To the collector of every parish, two of each 100 charged upon the parish.

To the clerks of the collection, the clerk of the secret council for their pains and charges, one of every 100 of the total, to be divided as the general collector and they shall agree.

To the collector general, 10,000 merks.

  1. NAS. PA8/1, f.67v-80r. Back
  2. A brief minute of this day's business can be found in NAS. PA6/8 at 15 August 1643. Back
  3. Followed in APS by 'in England'. Back
  4. ? 'Farrey' in APS. Back
  5. Sic. 'conveners' in APS. Back
  6. 'Sir Robert Innes of that ilk' in APS. Back
  7. Sic. 'conveners' in APS. Back
  8. Perhaps 'Singlie'? Back
  9. Sic. 'first' in APS. Back
  10. An entry for Linlithgow appears in full here, but with a mark to indicate that is has been moved. Back