Act anent the bringing in of the loan and tax

The estates of parliament, now convened in the second session of this first triennial parliament by virtue of the last act of the last parliament held by his majesty and three estates in 1641, taking into consideration the great slowness and backwardness in the shires to pay their loan and tax granted by the convention of estates and appointed to have been paid 18 months ago or thereby in as much as most shires have not nor will not give in their accounts of their loan and tax, notwithstanding the necessity and prejudice the service of the public sustains for want of money, albeit there be nothing more due than the loan and tax granted by the estates for that service; they therefore command and ordain all subcollectors of the loan and tax who have not given in, cleared and perfected their accounts thereof to bring in to the collector general of the loan and tax and his deputes all their accounts of the same, together with the diligence done by the subcollectors, according to the act of the convention of estates for getting in the loan and tax, and to clear and perfect their said accounts and diligence done by them relating thereto between now and the days underwritten, namely: these subcollectors for the shires south of the River Spey between now and 20 February instant, and the subcollectors for the shires north of the River Spey between now and 1 May next without further delay, that thereby it may be established who has paid and who has not and where the fault and deficiency is. With certification to the subcollectors that if they fail they shall be compelled to pay the whole loan and tax laid on the shires whereof they are subcollectors without any allowance or deduction whatsoever to be granted of any disbursements for levy money, transport money or any other cause. And also the said estates hereby ordain and command all heritors and others liable for payment of loan and tax who have not yet paid the same to make payment thereof or suspend between now and the days respectively above-written to the subcollectors of their shires, that the subcollectors may more clearly clear their accounts and report their diligence at the time and in manner before ordained. With certification to the heritors and others liable in payment of the loan and tax that if they fail they shall be compelled to pay their whole loan and tax not yet paid without deduction of levy money and transport money either for horse or foot or any other deduction appointed by the act of convention to be granted to timeous payers. And further, to the effect that it may be seen to the estates of parliament that the valuations of the several shires are made according to the order prescribed by the convention of estates, they therefore ordain and command the commissioners and valuers for all the shires of the kingdom nominated and appointed by the said act of convention for valuation of their said shires to bring and produce to the collector general and his deputes between now and the days respectively above-mentioned all the valuations of their shires and parishes, according to the said act of convention, namely: these valuers for the shires south of the River Spey between now and 20 February instant, and these for the shires north of the River Spey between now and 1 May next, under the pain of rebellion and of putting them to the horn, and if they fail, to denounce and escheat etc. And because there are some shires and persons that question the payment of their loan and tax unless they get deduction therein of levy money and transport money for the horse and foot put out by them in the second levy, which desire the estates find groundless and unreasonable, the same not being sought nor granted to these who have already paid their loan and tax for the horse or foot put out by them in the second levy, and so is far less due to such as have not yet paid their loan and tax, the estates, for clearing hereof, find and declare that there is no deduction of transport money or levy money due to be granted off the loan and tax for the horse or foot put out in the second levies, and therefore they discharge simply the seeking or granting of any deduction thereof in the payment of the loan and tax. And so that none may pretend ignorance anent the premises, they ordain this act to be printed and published by sound of trumpet at the market cross of Edinburgh and by messengers of arms at the head burghs of each shires of the kingdom.

  1. NAS. PA2/23, f.173v-174r. Back