[A1594/1/17/3]¹

Legislation

Act of the taxation of £100,000

The which day, after the proposition made by the king's majesty, our sovereign lord, to his nobility and estates presently convened, regarding the blessing of God shown to his highness, this whole realm and nation in granting to him succession of his body to possess his crown when God shall call him to his mercy from this life, the queen, his dearest bedfellow, now shortly approaching to the time of his birth, to the comfort as well of his highness as of all his true and faithful subjects, the estates, considering the honourable and most necessary charges that must be made and sustained through this occasion and others, his highness's urgent and weighty affairs, and desirous to relieve his majesty of a pain thereof, have freely and voluntarily offered and granted to his majesty a taxation of £100,000 to be uplifted and paid as follows, that is to say, £50,000 by the spiritual estate, £33,333 16s 8d by the barons and freeholders, and £16,666 13s 4d by the burghs; and that at two terms, that is to say the one half between now and the feast of Easter next to come, and the other half between now and the feast of Midsummer next thereafter following. And for collecting of the spiritual mens' part of the said taxation, that letters be directed charging all and sundry bishops, abbots, priors and other beneficed persons contained in the tax roll, their chamberlains, factors and intromitters with their living personally or at their dwelling places, and failing thereof, by open proclamation at the principal parish kirks of the benefice upon a Sunday before noon in time of divine service, and at the market cross of the head burgh of the shire where the benefice lies, to make payment of that sum that they and each one of them are taxed to, to Thomas Erskine of Gogar, collector general, for receiving of the said whole taxation or his deputes and officers in his name having his power to receive the same, within 40 days next after the charge, under the pain of rebellion and putting of them to the horn; and if they fail therein, the said 40 days being passed, to denounce etc. And that the prelates and beneficed men for their relief have letters to charge their vassals, subvassals, feuars, tacksmen, ladies of terce, conjunct-fiars, life-renters and pensioners to make payment of their parts of the said taxation proportionally within 10 days next after they be charged thereto, under the pain of rebellion etc.; and if they fail etc., to denounce etc. and to escheat, and, if need be, to poind and distrenzie thereof. And for the barons and freeholders' part, that there be uplifted of every pound land within this realm 30s money, whereof 15s for the first term's payment and another 15s for the second term's payment. For payment whereof, that letters be directed charging all and sundry sheriffs, stewarts, bailies, their deputes and clerks, that they and each one of them within the bounds of their offices raise and uplift the said sum of 15s off every pound land of old extent lying within the bounds of their jurisdictions as for the said first term's payment of the said taxation and another 15s as for the last term's payment thereof, and collect and deliver the same to the said collector general at the terms above-written, under the pain of rebellion etc.; and if they fail etc., to denounce etc. and to escheat etc. And for their relief, that letters be directed charging all and sundry earls, lords, barons and freeholders to make payment and deliverance to the said sheriffs, stewarts, bailies, their deputes and clerks (each one of them for their own parts) of the sum particularly above-written of every pound land of old extent pertaining to them as for the said first and last terms' payment of the same taxation, within 10 days next after the charge under the pain of rebellion etc.; and if they fail etc., to denounce etc. and to escheat, or else that the said sheriffs, stewarts, bailies and their deputes poind and distrenzie thereof as they shall think most expedient. And that the said earls, lords, barons and freeholders have likewise letters for their relief against their vassals, subvassals, ladies of terce, conjunct-fiars and life-renters. And for collecting of the burghs' part of the same taxation, that letters be directed charging the provost and bailies of each burgh to make payment of the tax and stent thereof to the said collector general at the terms presently above-specified under the pain of rebellion etc.; and if they fail etc., to denounce etc. And for their relief, that letters be directed charging all and sundry inhabitants of 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 they be charged thereto, under the pain of rebellion etc.; and if they fail, to denounce etc. and to escheat etc. And likewise the said stent roll being made and set as said is, to charge the burgesses, neighbours and inhabitants of each burgh to make payment of their parts of the said stent to the said provost and bailies according to the tax roll to be made and given out thereupon within three days next after the charge, under the pain of rebellion etc.; and if they fail etc., to denounce etc. 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. In addition, it is concluded and resolved that no suspensions of the said letters shall be granted to the time that the persons, cravers of the same, consign the sums charged for in the hands of the said collector or his clerk appointed to attend upon the commissioners underwritten, to remain consigned until the decision of their complaints by the same commissioners; they are to say Alexander [Livingston], lord Livingston, Robert [Seton], lord Seton, Master David Carnegie of Colluthie [and Kinnaird], Sir James Melville of Halhill, Adam [Erskine], commendator of Cambuskenneth, Walter [Stewart], commendator of Blantyre, Alexander Home of North Berwick Mains and John Arnott, burgess of Edinburgh; to whom, or any three of them jointly, his highness and the said estates give full power and commission, express bidding and charge to decide the said complaints summarily as appropriate, by whom the said suspensions shall be granted, discharging the lords of secret council and session of all granting of any suspensions for the cause foresaid and of their offices in that part. Further his majesty and the said estates ordain and command the said collector general that he in no way answer nor make payment of any part of this tax to whatsoever person or persons by virtue of any precept or precepts to be directed or subscribed by his highness unless the same be subscribed also by 12 persons of his highness's council, sitting together in council, and the provost and commissioner of Edinburgh; and if the said collector do in the contrary, the same not to be allowed to him by the auditors of his accounts; which auditors his majesty and the said estates nominate and appoint to be 12 persons of his highness's privy council and 6 persons of every estate jointly, by whom no discharges to be granted by his majesty to any person or persons indebted in payment of any part of this present tax shall be held effectual, but all persons without exception shall be subject to the payment of the same tax, the lords of council and session under places and their members, and the rents assigned to schools and colleges for instruction of the youth only excepted.