[1592/4/97]¹

Regarding the taxation of burghs

²Item, seeing the taxation and stents upon the realm are multiplied, with which the burghs are very greatly burdened, therefore it is statute and ordained that all manner of inhabitants of burghs exercising any manner of traffick merchandise or having charge within the same shall bear their part of all taxes, stents and taxations, watching and warding in all duties and services pertaining to our sovereign lord, the well of the realm and the utility of the burgh; and that without any respect to be had to any privilege, discharge or executions granted by our sovereign lord's predecessors or by his highness's self, or to be granted in time coming by his majesty or his successors to whatsoever person or persons of whatsoever quality, or for whatsoever causes; and ordains this to have execution against all persons exercising the traffick of merchandise or other charge in any of the burghs of this realm, whether they be admitted free burgesses therein or not, providing always that it shall be permissible to his highness notwithstanding of the said act to exempt from the said taxations, watching and warding one person of each craft for his highness's particular use and service in case his majesty find it good and expedient to be done; and also that this act be not prejudicial to the members of the college of justice and to their privileges and immunities granted to them, or whereof they have been in use in times bygone.