Taxation of £100,000

Forasmuch as our sovereign lord, his nobility, council and estates presently convened, following the privilege granted to them by act of his highness's parliament held in July 1587 touching his majesty's marriage, have thought suitable, concluded and agreed that for sustaining of the honourable charges and expenses to be made upon the same, his marriage now appointed to be accomplished with all convenient expedition, there shall be collected and lifted a taxation of £100,000 and paid at the terms following: that is to say, £50,000 between now and the feast of Martinmas [11 November] coming in this instant year of God 1588, £25,000 between now and the feast of Martinmas thereafter in the year of God 1589, and £25,000 in complete payment of the said taxation of £100,000 between now and the feast of Martinmas next and immediately thereafter following in the year of God 1590; to the payment whereof all sorts and degrees of persons without exception shall be subjected according to their rents and ability proportionally, notwithstanding any privilege or exemption passed or granted of before in the contrary, deducting and allowing £6,000 of the burghs' part thereof advanced by them for this purpose of before, according to the acts of secret council made thereupon. And to the effect the same tax may be collected to this necessary and honourable use and no other way applied nor disposed upon, his highness, with advice of the said nobility, council and estates, has also concluded and resolved that no precepts be directed for payment of any part of the said tax to whatsoever person or persons, nor the same precepts in any way answered by the collectors which shall be nominated and appointed by the ambassadors only to be directed for this purpose, unless the same precepts be subscribed by ten persons of every estate; for refusing and accepting of the which precepts, notwithstanding any letters or charges to be directed in the contrary, this act shall serve to the said collectors for a sufficient warrant. And because his majesty and the said lords find some difficulty presently in setting and dividing of the said tax amongst his highness's estates by reason of the late act of annexation and erection of some parts of the kirk rents in temporal lordships, with provision that the same shall be taxed with the estate of the barons in time coming and sundry other causes, therefore ordain the commissioners specified in his highness's late act of parliament made concerning the setting and dividing of taxations, to be convened at Edinburgh on 15 May 1588 by his majesty's missive letters to be directed to them, to consider the occasions of the complaints made by diverse his highness's subjects concerning their unequal taxing in sundry taxations that have been raised of late years for his majesty's service and common affairs of the realm, and to see the retours and old tax rolls, as well of the spirituality as temporality and burghs, what was the ancient form of setting of taxations in time past and how far the same differs from the form used within this realm these few years past; and according to their good discretion, to set down a form and order how, and in what manner, the said taxation and all others to be granted hereafter shall be set, collected and lifted; and to hear the complaints of all parties having interest in setting the said form of taxation, and to decide therein summarily as they shall think most agreeable, with equity and justice, according to the privilege given to them by the said act of parliament; and that letters be directed to warn all his highness's subjects having interest by open proclamation at the market crosses of the head burghs of this realm to be present and give in their complaints the said day to the effect they receive answer and decision as appertains.

[Marginal note]

  1. NAS, PC1/13, p.22-23. Back
  2. In margin: 'Act here omitted which shall be found at this mark following [mark like two Ps back-to-back inserted] in the seventh leaf'. On p.36, next to the act in question, the relevant mark can be found. Back