[1587/7/131]¹

Concerning taxation of burghs

²Our sovereign lord and three estates of parliament, understanding that by the late annexation of kirklands to the crown the tax of the clergy must be altered and a great part thereof laid upon the said temporal annexed lands, and because the free burghs of this realm abide in the same estate wherein they were of before, therefore our said sovereign lord, now after his perfect age of 21 years complete, with advice and consent of the three estates of this present parliament, statutes and ordains that the taxation of free burghs shall in no way be altered, but should stand as the same stood in all times preceding: that is to say, their part of all general taxations in time coming shall extend to the sixth part thereof only.