[1587/7/59]¹

Concerning our sovereign lord's exchequer

Our sovereign lord, with advice of his three estates convened in this present parliament, for the greater certainty of his highness's exchequer and good order to be kept therein, through which good reckoning and account may be made of his highness's rents in due time, statutes and ordains that his ordinary exchequer shall begin yearly in time coming on 1 July and shall end on 31 August, and that as well the persons who shall be nominated and constituted auditors of the exchequer as all that ought to make account therein be duly warned by precepts to compear thereat, each person under the pain of £40; and in case of their absence at the days appointed, that they be fined in the said sum and letters of horning or poinding to be directed against them for payment thereof, and the comptroller to charge him with the said penalties in his accounts; and at all time from the first day of the said exchequer until the end thereof, that the accountants that ought to give account therein, in case of their disobedience of the precept of the exchequer, be charged of new at the market cross of Edinburgh, and in case of their disobedience of the same charge, to be denounced rebels and put to the horn at the same market cross of Edinburgh, which denunciation his majesty decrees to be as sufficient as if the same were made at the market crosses of the head burghs of the shires where the persons dwell and registered in the same sheriff books thereof, and that the horning be registered in the shires books or sheriff books of Edinburgh; that [Thomas Lyon of Baldukie], treasurer, [John Seton of Barns], comptroller, and [Robert Douglas, provost of Lincluden], collector, by themselves or their deputes and clerks, be present during the whole time of the sitting of the exchequer for such things as may occur in each one of their offices, and that nothing be treated of in this ordinary exchequer but only the handling of the king's majesty's own affairs; and for matters and actions between party and party, ordains the exchequer to convene and sit every Tuesday afternoon during the sitting of the session, or at other times as it shall please the king's majesty to appoint.