Legislation
Act regarding the taxation

The estates presently convened, considering how that the king's majesty has these many years bygone had a natural longing and a most earnest desire to visit this his native and ancient kingdom, which, by the providence of God, has had the honour of his majesty's birth and education and the happiness of his most blessed government these many years bygone [...]; that his sacred majesty intending, God willing, to make his journey here this next approaching summer, has been most solicitous and careful out of his exceedingly great love and tender regard of the credit and reputation of his said kingdom to foresee and provide every such thing as may concern either the same in ornament or his majesty and his royal court in their [...], specially by the repairing and furnishing of his majesty's houses and making a number of preparations necessary for his majesty's use during his abode here, wherein, although his majesty has very bountifully bestowed his whole revenues of this kingdom and other great sums far exceeding the same, yet many things rests unprovided which his majesty's coffers here are not able to furnish. And the said estates calling to remembrance the many great benefits which this country has received through the goodness of Almighty God under his majesty's most happy and blessed government and which now at last it is to receive by his comfortable presence amongst them, and acknowledging themselves bound in conscience before God and in the duty of most humble, loving, kind and thankful subjects to his majesty, likewise to foresee, provide and supply such defects and wants as his majesty's coffers cannot furnish, therefore said estates, with most willing and loving hearts towards his majesty and for a sign and testimony of their unfeigned affection and most sincere devotion to his majesty's service and of their unspeakable joy and gladness to have the happiness to see his majesty in his native country, do in all humility present to his majesty their most free, willing and voluntary offer of a taxation of £200,000 to be divided amongst them and paid as follows: that is to say, £100,000 by the spiritual estate, £66,666 13s 4d by the barons and freeholders together with the feuars of his majesty's proper lands, and the sum of £33,333 6s 8d in complete payment of the said whole taxation by the burghs, and to be paid at the terms following: that is to say, £100,000 as the one half of the said taxation at the term of Martinmas [11 November] next to come in this instant year of God 1617, and another £100,000 in complete payment of the said whole taxation at the feast and term of Whitsunday [24 May] next thereafter following in the year of God 1618; and it is agreed, commanded and ordained by the said estates that no charges shall be directed nor given out for payment of any part of this present taxation until first the king's majesty be within this country. And for collection of the spiritual mens' part of the said taxation, that letters be directed charging all and sundry archbishops, bishops, abbots, priors and all noblemen and others in whose favour the erection of any prelacies or other inferior benefices or any part or portion thereof, be it in lands, kirks or teinds, or in whose favour the patronage of any benefices, kirks or teinds is passed, and all other beneficed persons contained in the tax roll, their chamberlains, factors and intromitters with their rents and living, to make payment of the sum that they and each one of them are taxed to, to the collector general to be appointed by his majesty for collection of the said whole taxation, or his deputes and officers in his name having his power to receive the same, at the terms particularly above-written appointed for receiving of the said taxation under the pain of rebellion etc.; and if they fail, the said terms being past, to denounce etc. and to 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 proportionally according to the 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 after the said charge under the pain of rebellion etc.; and if they fail, the said space being past, to denounce etc. and to escheat etc., and if need be, to poind and distrenzie thereof as they shall think most expedient, providing that the first term of the said taxation be expired and past before the next term's payment be charged for. Declaring always that the production of sufficient hornings against the said vassals, feuars, tacksmen and pensioners shall be a relief to the beneficed persons and prelates and shall exonerate them for as much from payment of the said taxation, providing that the said hornings with the 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 each one 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 be in no way obliged to receive the same; neither shall the prelate and beneficed person be exempt 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 great 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 as the prelate, lord of erection, patron and other beneficed persons themselves as the feuar, tacksmen and pensioner, it is thought expedient, statute and ordained that the said prelates and others above-rehearsed, every one of them severally, shall convene his whole feuars, vassals, tacksmen and pensioners at the particular places hereafter designed: they are to say, [John Spottiswood], archbishop of St Andrews at the city of St Andrews, [James Law], archbishop of Glasgow at the city of Glasgow, [George Graham], bishop of Orkney at the town of Kirkwall, [Alexander Douglas], bishop of Moray at the town of Elgin, [Alexander Forbes], 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, [Adam Bellenden], bishop of Dunblane at the town of Dunblane, [William Coupar], bishop of Galloway at the burgh of Wigtown, [Andrew Boyd], bishop of Argyll at the burgh of Inveraray, [Andrew Knox], bishop of the Isles at the burgh of Rothesay in Bute, [John Abernethy], bishop of Caithness at the town of Dornoch, [Patrick Lindsay], bishop of Ross at the town of the Chanonry of Ross, the 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, the Lord of 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 of Deer at the town of Peterhead, the prior of Fyvie at the town of Turriff, the prior of Monymusk at the town 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 Inveraray, 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, [John Elphinstone], lord Balmerino at the burgh of Cupar in Fife, [Patrick Leslie], lord Lindores 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 Maybole 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, the 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, [William 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 kirk of Kilwinning, dissolved from the abbey of Kilwinning, at the said burgh of Irvine, the 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, the 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, the prior of Canonbie at the burgh of Annan, the baron and bailie of the barony of Broughton, dissolved from the lordship of Holyroodhouse, at the burgh of Edinburgh, the heritors of the hundred pound land of the barony of Monkland, dissolved from the lordship of Newbattle, at the city 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 persons at the parish kirks of their particular benefices, and that they convene to the effect above-written upon 15 August 1617, which is declared to be the precise day appointed for all their 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 erection, patron or other beneficed man of any part of the said taxation shall send any there in his name sufficiently authorised to the said meeting, the same shall not only excuse the absence of the principal party but the procurator 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 the erection, patron or other beneficed person impeded by disease or distracted upon some other necessary occasion from attending that meeting, having his absence supplied that day by any sufficient worthy person whom he shall appoint and authorise to that effect, shall be as lawful as if he was personally present himself; and the party so authorised shall be admitted and received in all things to do and perform in the distribution of the same taxation what could or might lawfully have 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 the taxation imposed upon their prelacy, erected lordship or other benefice authentically subscribed by the clerk of the same taxation, and they all (at the least so many as shall convene to this effect) with one consent shall distribute the same to be paid by every man as well as by the prelate, lord of erection and present possessors 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, feuar, tacksman 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 and their procurators at the days 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 procurators shall proceed in the equal distribution of the same taxation as well as amongst them that are absent as present, and shall make and subscribe an authentic roll thereupon. And in case that none of the said feuars, vassals, tacksmen and pensioners shall convene at the days and places above-specified for 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 or other beneficed persons being present by themselves or their procurators at the days and places above-specified, to make, subscribe and set down the said stent roll. And in case any of the said prelates, lords of erections, patrons and other beneficed persons shall not convene by themselves nor their procurators at the day and place above-specified properly designed to every one of them, it shall be lawful for the said vassals, feuars, tacksmen and pensioners (at the least so many of them as shall convene) by themselves or their procurators to make, set down and subscribe the said stent roll, which roll shall contain the particular sum that every one shall be found justly indebted to pay, the party's name indebted to pay the same and the cause for which the same ought to be paid, and being so set down either by the prelate, lord of erection, patron or other beneficed persons or their lawful procurators, or in case of their absence being so set down, made and subscribed by the most part of so many of the said vassals, feuars, tacksmen and pensioners as by themselves or their procurator shall convene themselves for this effect, the said estates declare 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 the feuars and rentallers of our sovereign lord's proper lands, their parts thereof, ordains letters to be directed charging all and sundry sheriffs, stewarts, 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 30s money of this realm of every pound land of old extent lying within the bounds of their jurisdiction for every one of the two terms above-specified, and bring in and deliver the same to the collector foresaid or his deputes and officers in his name having his power to receive the same at the term above-specified under the pain of rebellion etc.; and if they fail therein, the said terms being past, to denounce etc. and to escheat etc. And for their relief, that letters be directed charging all and sundry earls, lords, barons and freeholders, feuars and rentallers of our sovereign lord's proper lands to make payment to the said sheriffs, stewarts, 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 30s for every pound land of old extent pertaining to them for every one of the said two terms' payment 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 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 shall think most fit and expedient, and that the said earls, lords, barons, freeholders, feuars and rentallers 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 said taxation within 20 days next after the charge under the pain of rebellion etc.; and if they fail, to denounce etc.; and if need be, to poind and distrenzie, providing always that the first term's payment of the said taxation be ever passed before the next term's payment be charged for. And for collection of the burghs' part of the same taxation, ordains letters to be directed charging the provosts 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, to denounce etc. and escheat etc. 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 appropriate within 24 hours next after their charge under the pain of rebellion; and if they fail, to denounce and escheat etc. And likewise the said stent roll being made and set as said is, to charge the burgesses, inhabitants within each burgh, to make payment of their parts of the said stent 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 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 tax 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 nor possessions which he has to landward, for the which he will be obliged to pay to other officers, providing always that the first term's payment of the said taxation be ever passed before the next be charged for. In addition, his highness and his said estates decree and declare that the charges to be given for payment of the said 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. In addition, 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 of their poor 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 taxation which has been the occasion of impoverishing of a great number of the said farmers, labourers and tenants 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 persons whatsoever exact or compel his tenants or farmers removable who pays ferm and other dear duties 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 thereof before his highness's justice and his deputes as violent and murderous oppressors of his highness's subjects and punished for that according to justice. And the 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 suspensions the estates foresaid finds may be granted upon lawful and equitable reasons to be considered by them and discharges all other judges within this realm of granting of any suspensions 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, PC1/28, f.82v-85v. Back
  2. Text obscured by an ink stain. Back
  3. Text obscured by an ink stain. Back
  4. Sweetheart Abbey. Back