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The estates of parliament presently convened, considering how expedient it is that his majesty, for sundry weighty affairs and of great consequence tending to the advancement of his highness's honour and estates and to the benefit of all the whole lieges of this realm, shall [direct]† diverse and sundry honourable ambassadors to sundry foreign princes; and foreseeing the great and excessive charges that must be made by his majesty in furnishing and equipping the said ambassadors, and his said estates being willing to help further and supply the same and relieve his majesty of a part thereof, have therefore freely and voluntarily offered and granted to his majesty a taxation of 200,000 merks to be uplifted and paid by the whole lieges of this realm in form as follows: that is to say, the sum of 100,000 merks by the spiritual estate, the sum of 66,666 merks 8s 10d by the barons and freeholders, and the sum of 33,333 merks 4s 6d by the barons† of this realm, and that to be paid between now and 1 April next to come. And for collection of the spiritual persons' part of the said taxation, it is ordained that letters be directed charging all and sundry bishops, abbots, priors and other beneficed persons contained in the tax roll, their chamberlains, factors and intromitters with their livings to make payment of the sums that they and every one of them are taxed to Mark [Kerr], lord Newbattle, master of requests, his highness's collector general appointed for receiving of the said [whole]† taxation, or his factors, deputes and officers in his name having his power to receive the same, and that between now and 15 March next to come under the pain of rebellion and putting of them to the horn; and if they fail, the said day being bypast, to denounce [etc. And]† that the prelates and beneficed men for their relief have letters to charge their vassals, subvassals, feuars, tacksmen, ladies of terces, conjunct-fiars, [life-renters]† and pensioners to make payment of their parts of the said taxation proportionally [within 20 days]† next after they be charged thereto under the pain of rebellion etc.; and if they fail etc., to denounce etc., and, if need be, to poind and distrenzie thereof as they think most fit and expedient. Always declares that the production of sufficient hornings against the said feuars and vassals shall be a relief to the said prelates and shall exonerate them for as much from the payment of the said taxation. And further, that the said prelates and other beneficed persons may have their relief of their said vassals, feuars, tacksmen and pensioners to their greater ease and less trouble to their said vassals and others foresaid, and to the effect [that]† every man proportionally may pay his part of the said taxation according to the quantity and value of the free rent that he has of his lands and free rent and teind sheaves pertaining to him, as well as the prelate himself as the feuar or tacksman, it is thought expedient, statute and ordained that the said prelates shall every one of them severally convene his whole feuars, vassals and tacksmen at such convenient places as he thinks fittest, and cause summon them personally or at their dwelling places for that effect; and being convened, the said prelates and beneficed persons shall show to their [said]† vassals the quantity of the taxation imposed upon them, and they with one consent shall distribute the same to be paid by every man, [as well as by the prelate as by the vassal, feuar, tacksmen and]† pensioner according to the great or small quantity of his free rent that he has either of his lands, teinds or pension. With certification to any of the said persons, feuars, vassals, pensioners and others foresaid that compears not at the day appointed to the effect foresaid, that such as shall compear with the said prelate and beneficed person shall proceed in the equal distribution of the said tax, as well as amongst them that are present as the absents, which shall be as lawful in all respects as if the whole number were convened. And also it is thought expedient, statute and ordained that all erections of any prelates in temporal lordships shall in the payment of this present taxation pay to the collectors of the said taxation so much of this present taxation proportionally as if they were in no way erected and as they were subject to do of before the erection of the same, with special provision always that this shall be no preparative of the like hereafter, but that in all time coming their said erections shall pay their† said taxations to be hereafter imposed as other temporal livings within this realm, and this in no way to prejudice or derogate in any way to their said erections. And likewise it is statute and ordained that all dissolved benefices within this realm shall be subject in payment of so much of the said taxation proportionally as they would have been subject to if so the same had not been dissolved, and therefore that letters be directed charging the present possessors of the said dissolved benefices, every one of them for their own parts, to pay proportionally their part of the said taxation to the quantity that the same benefice would have been taxed [to]† if the same benefice had not been dissolved as said is, within 20 days next after they be charged thereto under the pain of rebellion etc.; and if they fail etc., to denounce etc. And likewise because that at this present there are sundry prelacies vacant unconveyed to any person or persons whatsoever, therefore it is statute and ordained that the said collector general shall use the like form by himself or some other qualified person in his name with his feuars, vassals and tacksmen of the said vacant benefices that is prescribed and set down of before to be done by the prelates and other beneficed men in the distribution of the said taxation as said is, and the said estates authorise the said collector general of this present taxation in the very place of a provided person† to the said vacant benefices for this effect only. And for the barons' and freeholders' part of the said taxation, that letters be directed charging all and sundry sheriffs, stewarts, bailies, their deputes and clerks that they and each one of them within the bounds of their offices raise and uplift the sum of 40 shillings of every pound land of old extent lying within the bounds of their jurisdiction and collect and deliver the same to the said collector general between now and the said 15 March, which term of payment of the said taxation under the pain of rebellion etc. And [for their relief]† that letters be directed etc. charging all and sundry earls, lords, barons and freeholders to make payment and deliverance to the said sheriffs, stewarts, bailies and their deputes and clerks, each one of them for their own parts, for the sum particularly above-written of every pound land of old extent pertaining to them as for the said taxation within 20 days next after they be charged, under the pain of rebellion etc.; and if they fail etc., to denounce etc., to escheat etc. or else that the said sheriffs, stewarts, bailies and their deputes poind and distrenzie thereof as they shall think most fit and expedient. And that the said earls, lords, barons and freeholders have such letters for their relief against their vassals, subvassals, ladies of terce, conjunct-fiars and life-renters.
And because there are diverse and sundry barons within this realm dismembered and the barons of the said baronies in time bygone have had no relief for so much of the said barony as was dismembered, against all reason, seeing that the sheriff, stewart or bailie or their deputes without any regard charged the present barons of the barony for the whole taxation of the same, as if no part thereof was dismembered, therefore it is statute and ordained that all such parts of any barony as are dismembered therefrom shall be retoured by the sheriff of the shire where the same lies to the value and quantity proportionally of the whole barony; and being retoured, the said baron shall have letters of relief against the heritors of the said dismembered part of the barony for relief of him of so much of the said taxation as the same lands shall be retoured to by the sheriff within 20 days next after the charge under the pain of rebellion etc.; and if they fail etc., to denounce etc.
And further it is statute and ordained that all the stewarts and bailies of any part of his highness's property shall with all convenient expedition cause retour the whole lands of the same, every one within his own bounds and jurisdiction, and that to the same value, quantity and proportion as any other lands lying next adjacent to the same held of his majesty set or retoured to, having nevertheless a special regard to the free rent that the feuars and rentallers have of the same lands beside their feu ferms and duties paid by them to our sovereign lord; which lands being retoured as said is, it is ordained that letters be directed by the said collector of this present taxation charging the said stewarts and bailies to raise and uplift the sum of 40 shillings of every pound land that his said highness's property shall be retoured to, every one within his own jurisdiction, and collect and deliver the same to the said collector between now and the [said]† 15 March next to come under the pain of rebellion etc.; and if they fail etc., to denounce etc. And for their relief, that letters be directed charging all and sundry feuars, rentallers, tenants and tacksmen of his highness's property to make payment and deliverance to the said feuars, bailies and their deputes and clerks, each one of them for their own parts, the sum particularly above-written for every pound land, that their said lands shall be stented or retoured to within 20 days next after the charge under the pain of rebellion etc.; and if they fail etc., to denounce etc., and if need be, that the said stewarts and bailies poind and distrenzie thereof as they shall think most fit and expedient. And because his majesty's property hereof has in no way been in use and custom of any payment of any part of any taxation granted heretofore, neither did that relieve the rest of the lieges of any part of the same, his highness and estates foresaid think it most fit and expedient that the said taxation to be uplifted from the said feuars, tenants and tacksmen of his highness's property shall be in no way accounted nor allowed in part of the said sum of 200,000 merks, but the same sum to be uplifted according to the division above-written; and the sums to be uplifted of the lands of his highness's property to be made account of by the said collector over and beside the sum of 200,000 merks granted as said is, providing always that the same be in no way employed nor bestowed to any use whatsoever except to the same effect that the other great sum above-written. And for collection of the burghs' part of the said taxation, that letters be directed charging the provost and bailies of each burgh to make payment of the tax and stent thereof to the said collector general at the time above-specified under the pain of rebellion etc.; and if they fail etc., to denounce etc.; and for their relief, that letters be directed charging all and sundry inhabitants of each burgh to convene and elect certain persons to stent their neighbours. And the said election being made, to charge the persons elected to accept the charge upon them in setting of the said stent upon the inhabitants of each burgh, and to convene and set the same and make stent rolls thereupon as appropriate within 24 hours next after they be charged thereto under the pain of rebellion etc.; and if they fail etc., to denounce etc. and escheat etc. And likewise the said stent roll being made and set as said is, to charge the burgesses, inhabitants and neighbours of each burgh to make payment of their parts of the said stent to the said provost and bailies according to the tax roll to be made and given up† thereupon within three days next after [the]† charge under the pain of rebellion etc.; and if need be, to denounce etc. and escheat etc., and if need be, that the said provost and bailies poind and distrenzie thereof as they think most fit and expedient. It is statute always and provided that no person whatsoever be stented or taxed within burgh except according to the value and quantity of his rent, living, goods and gear that he has within burgh, in no way respecting his lands and possessions which he has to landward, for the which he will be obliged to pay taxation to other officers. In addition the said estates, considering the manifold abuse that has been used in all times bygone by sundry of the lieges against all [good]† conscience and† causing their poor farmers and labourers of their ground being removable, who were subject in payment of very dear ferms, to relieve them of the whole burden of the said taxation which has been the occasion of the impoverishing of a great number of the said farmers and bringing of them to utter wrack and ruin, where as of reason the said tenants should be altogether free from the payment of any taxation and the same should be paid by such as have free rent, lands and goods of their own. For remedy whereof, it is statute and ordained that no person whatsoever exact or compel his tenants and farmers removable who pays him ferm for the lands occupied by them to [pay]† any part of this present taxation or to suit relief of the same at their hands. And if the same be found [done]† by any persons, that they shall be called and convened before his highness's justice and his deputes as violent and masterful oppressors of his highness's subjects and punished for that according to justice.
And to the effect that by the negligence of collectors appointed for collecting of the said taxation in letting time overslip, the silver be not in readiness in due time to the effectuating of the purpose for which the same was appointed, therefore it is ordained that the said letters and charges to be directed against the said prelates, beneficed persons, sheriffs, stewarts, bailies and provosts and bailies of burghs to be in readiness against 1 January next to come, at the which time the said collectors shall use all possible diligence for the due execution of the same.
In addition, it is concluded, determined and resolved that no suspension of any letters or charges to be directed for payment of the said taxation shall be granted either by the lords of council or† session or by the lords of secret council, but discharges them simply of any granting of the same always as the equity of the cause requires. His majesty and estates have given and granted special power and commission to Alexander [Seton], lord Fyvie, president of the college of justice, Walter [Stewart], prior of Blantyre, treasurer, Master John Lindsay of Balcarres, secretary, Master James Elphinstone, parson of Eaglesham,† Master John Skene [of Curriehill], clerk register, and Master Thomas Hamilton of Drumcairnie, his highness's advocate, giving them (at the least any four of them, being altogether convened) only power and commission to grant the said suspensions of the charges direct for the said taxation and to decide the said suspensions according to equity and justice; discharging all others the lords of secret council and session of any meddling therewith and of their offices in that part. And also our said sovereign lord and his estates being† given power and commission to the said persons above-mentioned to decide the whole suspensions resting undecided of any taxations granted heretofore, and ordain them to administer justice therein according to reason.
And because his majesty has been defrauded of a great part of his taxation granted heretofore by reason that the sheriffs of each shire who should be collectors of the said taxation and are men of that power and authority within the said sheriffdoms, that there are none within the same that either dare or will in any way resist the said sheriffs in poinding for this present taxation, yet nevertheless sundry of the said sheriffs heretofore having [had]† no regard to the dutiful obedience they owe to his majesty and to the faithful discharging of their offices, have not† in time bygone a sufficient exoneration of them for as much of the said taxation as they produced letters of horning executed against any person for the same, whereby the power of the same letters he might have lawfully poinded the readiest goods and gear of the said rebels or else by production of alleged deforcements done willingly† to defraud his majesty when as in their own particular they would in no way suffer the like, being men of that authority and power as said is, that they are able with strong hand to poind and distrenzie the said rebels' goods if they pleased. For remedy whereof in time coming, it is statute and ordained that the collectors of the said taxation, neither the auditors to be appointed hereafter for the hearing of the said collectors' accounts, in any way receive any horning or deforcement for a lawful exoneration to the said sheriffs for the said taxation for as much, but only the payment of the sums with which† they are charged for always; the [said]† estates remit to his majesty's consideration the conditions of some sheriffs who are not of that power and authority within their sheriffdoms that are able with strong hand to poind such rebels' goods and gear as shall be denounced to the horn for this present taxation, of whom his majesty has promised as he finds convenient to receive hornings and deforcements for their exoneration.
And because heretofore there has been a great abuse used by the sheriffs and their officers in uplifting and raising [of]† other taxations heretofore by forcing the subjects to pay in a manner a new taxation to them for collection of the same, alleging it to pertain to them as sheriffs, albeit they by their offices are subject in collection of the same and in no way the said subjects debt bound in payment of any duty to them, therefore it is statute and ordained that no sheriff nor officer whatsoever, directly nor indirectly, upon any kind of pretext, charge, uplift or raise from any of his highness's subjects any duty whatsoever except the sum of 40 shillings for every pound land contained in the letter, under the pain of deprivation of the said sheriff of his office in case it be found that the same was in any manner of way done of his command or allowance. And if the fault be committed by the officer himself, not only to be the deprivation of him simply from the office but also to be a crime of falsehood and he to be excused† before the justice and his deputes and punished to the death for that with all rigour.
And further his majesty and estates foresaid by this act annul and discharge all privileges and immunities whatsoever whereby any persons may think themselves free of any payment of this present taxation, excepting only the privileges of the lords and members of the college of justice, to which his highness and estates will in no way derogate in any thing.
Further his majesty and estates, being acquainted with the great abuse that has been in times bygone by granting of precepts to sundry inopportune persons for answering them of a part of sundry taxations granted heretofore, through which his majesty has been very far circumvented, the same sums of money imposed upon the subjects being otherwise bestowed than to that end for which they were destined. For remedy whereof, his majesty and estates foresaid ordain and command the said collector that he in no way [answer],† obey and make payment of any part of the said taxation to any person or persons upon pretext of any precept or precepts to be directed or subscribed by his highness unless the said precepts be subscribed by the commissioners underwritten, whom his majesty and estates have appointed to be overseers that this present taxation be in no way employed but to the furnishing of the said ambassadors: they are to say, Peter [Rollock], bishop of Dunkeld, David [Cunningham], bishop of Aberdeen, John [Bothwell], commendator of Holyroodhouse, Edward [Bruce], commendator of Kinloss, William [Douglas], earl of Angus, George [Keith], earl Marischal, John [Erskine], earl of Mar, Alexander [Livingston], lord Livingston, Master David Carnegie of Colluthie [and Kinnaird], Sir George Home of Wedderburn, knight, John Touris of Inverleith and Alexander Straiton of Lauriston, Henry Nisbet, provost of Edinburgh, Sir William Seton [of Kylesmure], provost of Haddington, Nicolas Cornwall of Bonhard, provost of Linlithgow, and Walter Cowan [of Taylorton], commissioner to this present parliament to† the burgh of Stirling, (or any eight of them, there being always two of the spiritual estate, two noblemen, two barons and two commissioners of burghs), which persons shall only direct the said precepts to the said collector for answering [of]† any part of the said taxation, and that only to the use above-written for directing of the said ambassadors. And if any precepts upon any other effect or to any other use be answered than to the use above-written, in that case as well the said collector as so many of the commissioners above-written as shall subscribe the said precepts shall be answerable to his highness and estates for the sum disbursed, and the same precepts shall be no discharge nor allowance to the said collector in his accounts. And if at any time appointed for collection of the said taxation occasions may intervene that it shall not be necessary to direct away any such ambassadors, it is always provided that the said collector shall retain the said sum in his hands until that the said ambassadors be directed, or that by his highness's parliament and estates to be convened hereafter the said sum shall be employed with all their consents to some other good work tending to his highness's honour, advancement and benefit of this realm. Upon the which declaration, Henry Nisbet, provost of the burgh of Edinburgh, in name of the whole burghs, asked instruments. Likewise is provided that the said collector shall be in no way urged nor subject to receive nor answer any assignation nor precept to the use above-written exceeding his receipt or intromission, albeit the same be orderly subscribed as said is, but that it shall be a sufficient excuse to him in refusing the acceptance thereof that he has received no more than he has disbursed already upon anterior precepts.
And further his majesty and estates considering that diverse and sundry persons dwelling within regalities have without any regard of his majesty's laws past wilfully to his highness's horn and remained thereat as rebels, thinking themselves in surety great enough by reason that the lords of the said regalities, having right to their said escheats, commonly conveys the same in favour of the said rebels, through which his majesty is defrauded of so much of the said taxation as is to be paid by them. For remedy whereof, his majesty and estates by this act determine and conclude that in all time hereafter when any person within any regality within this realm be denounced for non-payment of the said taxation, that the lords of the said regality shall either cause the said sum for which the said rebel is denounced to be paid to his majesty's collectors of this present taxation between now and the said 15 March next to come, or then the said lord of regality shall renounce and give over any right and title that he may have or claim to the said rebels' escheat, and that in favour of his highness's treasurer, whom his majesty and estates foresaid ordain to intromit therewith and to make account of the same before the lords auditors of his highness's exchequer, that by this preparative hereafter his highness be not defrauded of any part of the said taxation by reason of the said rebels' voluntary passing to the horn as said is.†
And lastly, because the officers' charges for the said taxation, uplifters and receivers of the same, have been in use of allowing to themselves great and extraordinary fees for their service, which was a great impairing of the former taxation, there being a great part thereof bestowed upon the charges in collecting of the same, albeit it might have been collected upon far less expenses if so the collectors of before had used the greater foresight in not suffering the said officers to continue in their alleged wonted allowance; therefore his majesty and estates ordain the said collector general of the said taxation to settle, transact and agree with the said officers, executors of the said charges, upon as reasonable conditions as possible, having no respect altogether to any old custom that the said officers may crave by any allowance granted of before.†