Act regarding the form and order of the uplifting of the said taxation

Forasmuch as the three estates convened in this present parliament, understanding of the king's majesty's most honourable intention for the marriage of the noble princess, his highness's dearest daughter the Lady Elizabeth, and therewith considering that they are bound in duty to bear a part of the burden of the great and extraordinary charges that his majesty shall be at by reason of the said marriage, they have therefore freely and voluntarily offered and granted to his most excellent majesty a taxation of £240,000 usual money of Scotland, to be divided amongst the said estates in manner following: that is to say, the just half thereof extending to the sum of £120,000 money foresaid to be paid by the spiritual estate, two sixth parts thereof extending to the sum of £80,000 money foresaid to be paid by the barons and freeholders and the feuars of his majesty's proper lands, and a sixth part thereof extending to the sum of £40,000 money foresaid to be paid by the burghs; and the same whole taxation to be paid to his most excellent majesty by equal portions at the terms after-specified: they are to say, £60,000 as for the first term's payment thereof at the feast of Whitsunday [23 May] 1613; £60,000 as for the second term's payment thereof at the feast and term of Whitsunday [12 June] 1614; another £60,000 as for the third term's payment thereof at the feast of Whitsunday [28 May] 1615; and the last £60,000 in complete payment of the said whole sum of £240,000 as for the last term's payment thereof at the feast and term of Whitsunday [19 May] 1616; and for collection of the spiritual men's part of the said taxation, ordains letters to be directed charging all and sundry archbishops, bishops, abbots, priors, as likewise noblemen and others in whose favour the erection of any prelacy or other inferior benefice or any part or portion thereof, be it in lands, kirks or teinds, or in whose favour the patronage of any benefice, kirks or teinds is passed, and all other beneficed persons contained in the tax rolls, their chamberlains, factors and intromitters with their rents and living, to make payment of that sum that they and every one of them are taxed into for every one of the said four terms' payment to the collector general to be appointed by his majesty for receiving of the said whole taxation, or to his deputes and officers in his name having his power to receive the same, at the particular terms above-specified, under the pain of rebellion and putting of them to the horn; and if they fail therein at the passing of every one of the said terms, to denounce the disobeyers rebels and put them to the horn and escheat etc.; and that the prelates and beneficed persons and such noblemen and others in whose favour the erections and patronages above-written are passed for their relief have letters charging their vassals, subvassals, ladies of terce, conjunct fiars, life-renters, feuars, tacksmen and pensioners to make payment of their parts of the said taxation, each one of them according to the rate according to that sum that they shall be taxed to, to the said prelates and other beneficed persons; and to the said noblemen and others having erected benefices and patronages of kirks, their chamberlains, factors and others in their names having their power to receive the same within 20 days next after the charge, under the pain of rebellion and putting of them to the horn, and if they fail, to denounce the disobeyers etc. and to escheat etc., and if need be to poind and distrenzie thereof as they shall think most expedient; providing always that the first term's payment of the said taxation be ever past before the next term's payment be charged for, always declaring that the production of sufficient hornings against the said vassals, feuars, tacksmen and pensioners shall be a relief to the said prelates and beneficed persons, and shall exonerate them for as much from payment of the same taxation, providing that the same hornings, with their tax rolls authentically made and subscribed by the said prelates and beneficed persons and by their feuars, vassals, tacksmen and pensioners, containing the particular sum that every of them are taxed to, be delivered to the collector of the same taxation within the space of 60 days after each term, otherwise he shall in no way be obliged to receive the same, neither shall the prelate and beneficed person be exonerated by production of the same at any time thereafter. And further, that the said prelates and such noblemen and others in whose favour the erections and patronages above-written are passed and all other beneficed persons may have their relief of their said vassals, subvassals, ladies of terce, conjunct fiars, life-renters, feuars, tacksmen and pensioners to their greater ease and less trouble to their said vassals and others foresaid, and to the effect that every one proportionally may pay his part of the said taxation according to the quantity and value of the free rent he has of his benefice, lands, pension, kirks and teind sheaves pertaining to him, as well the prelate, lord of the erection and patron and other beneficed persons themselves as the feuar, tacksman and pensioner, it is thought expedient, statute and ordained that the said prelates and others above-rehearsed, every one of them, shall convene severally his whole feuars, vassals, tacksmen and pensioners at the particular places hereafter designed: they are to say, [George Gledstanes], archbishop of St Andrews at the city of St Andrews, [John Spottiswood], archbishop of Glasgow at the city of Glasgow, [James Law], bishop of Orkney at the town of Kirkwall, [Alexander Forbes], bishop of Caithness at the town of Dornoch, [David Lindsay], bishop of Ross at the town of the Chanonry of Ross, [Alexander Douglas], bishop of Moray at the town of Elgin, [Peter Blackburn], bishop of Aberdeen at the burgh of Aberdeen, [Andrew Lamb], bishop of Brechin at the burgh of Brechin, [Alexander Lindsay], bishop of Dunkeld at the town of Dunkeld, [George Graham], bishop of Dunblane at the town of Dunblane, [William Couper], bishop of Galloway at the burgh of Wigtown, [John Campbell], bishop of Argyll at the burgh of Inveraray, [Andrew Knox], bishop of the Isles at the burgh of Rothesay in Bute, [Alexander Campbell], abbot of Iona at the burgh of Inverness, the prior of Ardchattan at the town of Inveraray, the abbot of Fearn at the burgh of Tain, [Hay], lord Beauly at the burgh of Inverness, the Lord of Kinloss at the burgh of Forres, the prior of Pluscarden at the burgh of Elgin, the Lord Deer at the town of Peterhead, the prior of Fyvie at the town of Turriff, [Robert Forbes], prior of Monymusk at the burgh of Monymusk, the Lord of Arbroath at the burgh of Arbroath, [David Murray], lord Scone at the burgh of Perth, [James Elphinstone], lord Coupar at the town of Coupar in Angus, the prior of Restenneth at the burgh of Forfar, the collector of the taxation in place of the prior of Charterhouse, the seat now vacant, at the burgh of Perth, the prior of Elcho at the same burgh of Perth, the prior of Strathfillan at the town of Inverary, the Lord of Inchaffray at the burgh of Perth, the prior of Inchmahome at the burgh of Stirling, [Ludovic Stewart, duke of Lennox], prior of St Andrews at the city of St Andrews, the bailie of the regality of Dunfermline at the burgh of Dunfermline, [James Elphinstone], lord Balmerino at the burgh of Cupar in Fife, the masters of St Leonard's college in St Andrews for the priory of Portmoak at the burgh of Cupar in Fife, the prior of Pittenweem at the burgh of Pittenweem, [James Stewart], lord St Colme at the burgh of Inverkeithing, [James Colville], lord [Colville] of Culross at the burgh of Culross, [Alexander Erskine], abbot of Cambuskenneth at the burgh of Stirling, [James Sandilands], lord Torphichen at the burgh of Linlithgow, the prior of Manuel at the burgh of Linlithgow, [John Bothwell], lord Holyroodhouse at the burgh of Edinburgh, the Lord of Newbattle at the burgh of Edinburgh, the prioress of Haddington at the burgh of Haddington, the lord of the temporal lands of the priory of North Berwick at the burgh of North Berwick, the patron and parson of the kirk of Kilconquhar, dissolved from the priory of North Berwick, at the town of Elie, the patron and parson of the kirk of Largo, dissolved from North Berwick, at the town of Largo, the patron and parson of the kirk of Maybole, dissolved from North Berwick, at the burgh of Maybole, the patron and parson of the kirk of Logie, dissolved from North Berwick, at the burgh of Stirling, the Lord of Kelso at the town of Kelso, the Lord of Coldingham at the town of Eyemouth, the Lord of Dryburgh at the town of Dryburgh, [George Home], prior of Eccles at the town of Duns, [Mark Kerr], prior of Coldstream at the town of Duns, the Lord of Jedburgh at the burgh of Jedburgh, the Lord of Melrose at the town of Melrose, [Claud Hamilton], lord Paisley at the town of Paisley, [Walter Stewart], lord Blantyre at the burgh of Glasgow, the lord and bailie of the temporal lands of Kilwinning at the burgh of Irvine, the patrons and parsons of the kirks of Kilwinning dissolved from the abbey of Kilwinning at the burgh of Irvine, [John Vans of Barnbarroch], abbot of Crossraguel at the town of Maybole, the prior of Whithorn at the burgh of Whithorn, [John Hamilton], abbot of Soulseat at the burgh of Whithorn, the prior of St Mary's Isle at the burgh of Kirkcudbright, the Lord of Dundrennan at the burgh of Kirkcudbright, the Lord of Glenluce at the burgh of Wigtown, [William Melville], abbot of Tongland at the burgh of Wigtown, [Robert Spottiswood], abbot of New Abbey at the burgh of Dumfries, [John Johnston of Castlemilk], abbot of Holywood at the burgh of Dumfries, prior of Canonbie at the burgh of Annan, the baron of Broughton and bailie of the barony of Broughton, dissolved from the lordship of Holyroodhouse, at the burgh of Edinburgh, the heritors of a hundred pound land of the barony of Monkland, dissolved from the lordship of Newbattle, at the burgh of Glasgow, the minister of Failford at Ayr, Scotlandwell at St Andrews, Peebles at Peebles, the patron and parson of the kirk of Dundee, dissolved from the abbacy of Lindores, at the burgh of Dundee, and all other small beneficed parsons at the parish kirks of their particular benefices, and that they convene to the effect above-written upon 6 April 1613, which is declared to be the precise day appointed for all these vassals, feuars, tacksmen and pensioners to keep the said meeting, and that no further citation nor summoning shall be requisite than the proclamation and publication of this present act at the market crosses of the head burghs of this realm. And herewith it is resolved by the said estates that if any vassal, subvassal, feuar, tacksman of teinds, pensioner or any other justly bound to make relief to the prelate, lord of any erection, patron or other beneficed man of any part of the said taxation, shall send any procurator in his name sufficiently authorised to the said meeting, the same shall not only excuse the absence of the principal party, but the prior in all things shall be admitted and received to do and perform in the distribution of the said taxation what could or might have lawfully been done by him who sent him. It is in like manner declared that the prelate, lord of erection, patron or other beneficed person impeded by disease or distracted upon some necessary occasion from attending that meeting, having his absence that day supplied by any sufficient worthy person whom he shall appoint and authorise to that effect, shall be as lawful as if he were personally present himself, and the party so authorised shall be in all things admitted and received to do and perform in the distribution of the same taxation what could or might have lawfully been done by him who sent him. It is further statute and ordained that at the said day of meeting the said prelates, lords of erections, patrons and other beneficed persons shall by themselves or their procurators lawfully authorised as said is show to their said vassals, feuars, tacksmen and pensioners or their procurators the quantity of their taxation imposed upon their prelacy, erected lordship or other benefice, authentically subscribed by the clerk of the same taxation, and they all, at least so many as shall convene for this effect, with one consent, shall distribute the same to be paid by every man, as well by the prelate, lord of erection, patron and present possessor of small benefices for the free rent that every one of them has of their prelacies, erected lordships and small benefices, as by the vassal, tacksmen, feuar and pensioner according to the great or small quantity of the free rent that every one of them has, either of their lands, teinds or pensions; with certification to any of the said persons, feuars, vassals, tacksmen or pensioners that compears not by themselves or their priors at the day and places above-specified to the effect foresaid, that such as shall convene with the said prelates, lords of erections, patrons and other beneficed persons or their priors shall proceed in the equal distribution of the same taxation as well amongst them that are absent as present, and shall make and subscribe an authentic tax roll thereupon. And in case that none of the said vassals, feuars, tacksmen and pensioners shall convene at the day and places above-specified to this effect by themselves or their procurators, but shall wilfully absent themselves from the said meeting, it shall be lawful for the said prelates, lords of erections, patrons and other beneficed persons being present by themselves or their procurators at the day and places above-specified to make, set down and subscribe the same tax roll. And in case any of the said prelates, lords of erection, patrons and other beneficed persons shall not convene by themselves and their priors at the day and places above-specified particularly designed to every one of them, it shall be lawful for the said vassals, feuars, tacksmen and pensioners, or at least so many of them as shall convene by themselves or their priors, to make, set down and subscribe the said tax roll, which tax roll shall contain the particular sum that every one shall be found justly due to pay, the parties' name due to pay the same and the cause wherefore the same ought to be paid, and being so set down either by the prelate, lord of erection and other beneficed person with consent of their whole vassals, feuars, tacksmen and pensioners, or with the consent of the most part of so many of them as shall happen to convene to that effect; and in case of all their absence, being made, set down and subscribed by the said prelate, lord of erection, patron and other beneficed person or their lawful procurator, or in case of their absence being set down, made and subscribed by the most part of so many of the said vassals, feuars, tacksmen and pensioners by themselves or their priors [as] shall convene themselves to that effect, the said estates discern to be as lawful in all respects as if the whole number of persons having interest therein had convened, made, set down and subscribed the same. And for collection of the barons' and freeholders' part of the said taxation and of the feuars and renters of our sovereign lord's proper lands, their parts thereof, ordain letters to be directed charging all and sundry sheriffs, stewarts and bailies, their deputes and clerks, feuars, chamberlains and receivers of our sovereign lord's proper lands that they and each one of them within the bounds of their offices raise and uplift the sum of 18s money of this realm off every pound land of old extent lying within the bounds of their jurisdictions for every one of the four terms above-specified, and collect and deliver the same to the collector foresaid or to his deputes and officers in his name having his power to receive the same at the particular terms above-specified, under the pain of rebellion etc.; and if they fail therein at the bypassing of every one of the said terms, to denounce and to escheat etc., and for their relief that letters be directed charging all and sundry earls, lords, barons, freeholders, feuars and renters of our sovereign lord's proper lands to make payment to the said sheriffs, stewarts and bailies, their deputes and clerks, chamberlains and receivers of our sovereign lord's proper lands, each one of them respectively for their own parts of the said sum of 18s money foresaid for every pound land of old extent pertaining to them for every one of the said four terms' payment within 20 days next after they be charged thereto, under the pain of rebellion etc.; and if they fail etc., to denounce and escheat etc., and if need be that the said sheriffs, stewarts, bailies, their deputes and clerks, chamberlains and receivers of our sovereign lord's proper lands poind and distrenzie thereof as they think most fit and expedient. And that the said earls, lords, barons, freeholders, feuars and renters of our sovereign lord's proper lands have letters for their relief to charge their vassals, subvassals, ladies of terce, conjunct fiars and life-renters to make payment of their parts of the same taxation within 20 days next after the charge under the pain of rebellion, etc., and if they fail, to denounce and escheat etc., and if need be to poind and distrenzie etc., providing always that the first term's payment of the said taxation be ever past before the next term's payment be charged for. And for collection of the burghs' part of the same taxation, ordain letters to be directed charging the provost and bailies of each burgh to make payment of the tax and stent thereof to the collector general foresaid, his deputes and officers in his name having his power to receive the same, at the particular terms above-specified, under the pain of rebellion etc., and if they fail etc., to denounce and to escheat, and for their relief that letters be directed charging all and sundry inhabitants within 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 a stent roll thereupon as pertains within 24 hours next after their charge under the pain of rebellion etc., and if they fail, to denounce and escheat etc.; and also the said stent roll being made and set as said is, to charge the burgesses, indwellers and inhabitants within each burgh to make payment of their parts of the said item to the said provosts and bailies according to the tax 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 to escheat etc., and if need be that the said provost and bailies poind and distrenzie thereof as they shall think most fit and expedient. It is always provided that no person whatsoever be stented or taxed within the 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, providing always that the first term's payment of the said taxation be ever past before the next term's payment be charged for. Moreover, his highness and his said estates decree and declare that the charges to be given for payment of the same taxation shall be executed before the terms of payment above-specified for every term's payment particularly by itself, and that the denunciation of horning following thereupon shall not be executed until the term of payment be past, which denunciation so following upon the charges given before the said terms of payment, the said estates decree and declare to be valid and sufficient. Moreover, his majesty and the said estates, considering the great abuse that has been used in all time bygone by sundry of the lieges of this realm against all good conscience in causing there our farmers, tenants and labourers of their ground, being removable, who are subject in payment of very dear ferms and other duties, to relieve them of the whole burden of the bygone taxations, which has been the occasion of the impoverishing of a great number of the said poor labourers, tenants and farmers and bringing of them to utter wrack and ruin, whereas of reason they should be altogether free from the payment of any taxation, and the same should be paid by such as have free rents, lands and goods of their own; for remedy whereof, it is statute and ordained that no person whatsoever exact or compel his tenants or farmers removable who pay him ferm and other dear duties for their 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 thereof before his highness's justice and their deputes as violent and masterful oppressors of his highness's subjects and punished for that according to justice. And his highness and estates foresaid ordain the lords of session to be only judges to all suspensions to be craved and suited by any of our sovereign lord's lieges touching the said taxation, which suspension his majesty and estates foresaid find may be granted upon lawful and equitable reason to be considered by them, and discharge all other judges within this realm of granting of any suspension relating thereto, with power to the said lords to delegate five at the least of their ordinary number as they think expedient to sit, examine and decide the said suspensions in time of vacation if need be.

  1. NAS, PA2/18, f.6r-7v. Back
  2. Sweetheart Abbey. Back