[1607/3/26]¹

Act in favour of the town of Dumbarton, regarding a taxation thereto

15. Our sovereign lord and estates of this present parliament, having diligently and advisedly considered the estate of the burgh of Dumbarton being in danger to be ruinated by the violent course of the river of Leven and rage of sea, whereby, if timeous remedy be not provided in very short time, the whole town shall be carried away and destroyed; and for preventing thereof, his majesty, having of before granted commission to certain noblemen of the council and estate for avoiding the decay and apparent loss of the said burgh through the occasion foresaid, and for treating and consulting what expenses and sums of money were requisite for the help and safety of the said burgh, and a true and right trial being taken therein by the said noblemen, barons and other skilled persons whose advice was taken thereupon that no less than the sum of £30,000 Scots money was able to bear out and furnish the necessary charges and expenses in performing those works that are able to save the said burgh from utter destruction, therefore our said sovereign lord and estates foresaid find fit and expedient that a taxation of the sum of 25,000 merks shall be levied and uplifted of the whole lieges within the kingdom of Scotland and divided as follows, namely: the sum of 12,500 merks thereof to be paid by the spiritual estate, 8,333 merks 3s 4d by the barons and freeholders, and the sum of 4,166 merks 8s 10d by the burghs of this realm, and have ordained the same sum to be paid between now and 1 February next. And the said estates, having given full power and commission to the commissioners of the burghs of this realm to nominate such persons as they should think good to be collectors of the same taxation, they have nominated and made choice of Thomas Fallasdaill, bailie of Dumbarton, and John Semple of Corrith, burgess thereof, to be collectors of the same; and for collection of the spiritual men's parts of the same taxation, it is statute and ordained that letters be directed charging all and sundry archbishops, bishops, abbots, priors and other beneficed persons contained in the tax rolls, their chamberlains, factors and intromitters with their livings, to make payment of the sums that they and every one of them are taxed to, to the said Thomas Fallasdaill, bailie of Dumbarton, and John Semple of Corrith, burgess, their collectors foresaid, their deputes and officers in their names having their power to receive the same at the term above-specified, under the pain of rebellion etc., and if they fail, to denounce and escheat etc., and that the prelates and beneficed persons 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 same taxation proportionally 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, to poind and distrenzie thereof as they shall think most expedient; always declaring that the production of sufficient hornings against the said feuars, vassals, tacksmen and pensioners shall be a relief to the said prelates and beneficed persons and shall exonerate them for as much from the payment of the same taxation, providing that the same hornings with their tax rolls authentically made and subscribed by the said prelates and beneficed persons and by their feuars, vassals, tacksmen and pensioners containing the particular sums that every one of them are taxed to be delivered to the collectors of the same taxation within 40 days next after the term above-specified appointed for collection thereof, otherwise they shall in no way be obliged to receive the same, neither shall the prelate and beneficed persons be exonerated by production of the same at any time thereafter. And further, that the said prelates and other beneficed persons may have their reliefs of their said vassals, subvassals, ladies of terce, conjunct fiars, life-renters, feuars, tacksmen and pensioners to their greater ease and less trouble to their said vassals and others foresaid, and to the effect that every man proportionally may pay his part of the same taxation according to the quantity and value of the free rent he has of his lands, pension and teind sheaves pertaining to him, as well the prelate himself as the tacksmen and pensioner, it is thought expedient, statute and ordained that the said prelates, every one of them, shall severally convene his whole feuars, vassals, tacksmen and pensioners at such convenient place as he thinks fittest, and cause summon them personally or at their dwelling places to that effect; and being convened, the said prelates and beneficed persons shall show to their said vassals, feuars, tacksmen and pensioners the quantity of the said taxation imposed upon them authentically subscribed by the clerk of the same taxation, and they with one consent shall distribute the same to be paid by every man as well by the prelate as by the vassal, feuar, tacksman or pensioner, according to the greater or smaller quantity of his free rent that he has either of his lands, teinds or pension; with certification to any one of the said feuars, vassals, tacksmen and pensioners that compeared not at the day appointed to the effect foresaid, that such as shall compear with the said prelate and beneficed persons shall proceed in the equal distribution of the same taxation as well amongst them that are present as the absents, which shall be as lawful in all respects as if the whole number were convened. And for collection of the barons' and freeholders' parts of the same taxation and of the taxation of our sovereign lord's proper lands, that letters be directed charging all and sundry sheriffs, stewarts and bailies, their deputes and clerks, feuars, chamberlains and receivers of our sovereign lord's proper land, that they and each one of them within the bounds of their offices raise and uplift the said sum of 5s money of every pound land of old extent lying within the bounds of their jurisdictions, and bring in and deliver the same to the said Thomas Fallasdaill and John Semple, collectors general appointed for receiving of the same taxation, or to their deputes and officers in their names having their powers to receive the same at the terms above-specified, under the pain of rebellion etc.; and if they fail therein, the said term being past, to denounce and escheat etc., and for their relief that letters be directed charging all and sundry earls, lords, barons, freeholders, feuars and renters 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 land, each one of them for their own parts respectively, of the said sum of 5s for every pound land of old extent pertaining to them within 20 days next after they be charged thereto, under the pain of rebellious etc.; and if the 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 think most expedient. And that the said earls, lords, barons, freeholders, feuars and renters of our sovereign lord's proper lands have letters to charge for their relief their vassals, subvassals, ladies of terce, conjunct fiars and life-renters to make payment of their parts of the same taxation within 20 days after the charge, under the pain of rebellion etc., and if they fail, to denounce and escheat etc, and, if need be, to poind and distrenzie etc. And for collection 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 Thomas Fallasdaill and John Semple, his highness's collectors general foresaid, their deputes and officers in their names having their power to receive the same, under the pain of rebellion etc.; and if they fail, to denounce 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 said 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 and escheat etc.; and also 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 given out thereupon within three days next after the charge, under the pain of rebellion, 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 expedient. It is always provided that no person whatsoever be stented or taxed 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 taxation to other officers. Moreover, his highness and the said estates decree and declare that the charges to be given for payment of the same taxation shall be executed before the term of payment above-specified, and that the denunciation of horning following thereupon shall not be executed until the term of payment be passed, which denunciation so following upon the charges given before the said term of payment the said estates decree and declare to be valid and sufficient. Moreover, his majesty and the said estates, considering the great abuse that has been used in all times bygone by sundry of the lieges of the realm, against all good conscience, in causing of their poor farmers and labourers of their ground, being removable, who are subject in payment of very dear ferms, to relieve them of the whole burden of the same taxation, which has been the occasion of the impoverishing of a great number of the said poor labourers and farmers and bringing of them to an utter wrack and ruin, whereas of reason the said tenants should be altogether free from the payment of any taxation and the same should be paid by such as have free rent, lands and goods of their own; for remedy whereof, it is statute and ordained that no person whatsoever exact or compel his tenants or farmers removable who pay him ferm for his 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 masterful oppressors of his highness's subjects, and punished for that according to justice. Moreover, it is concluded, determined and resolved that no suspension of any letter or charges to be directed for payment of the same taxation shall be granted by the lords of council and session, but discharges them simply of the granting of the same always as the equity of the cause requires. His majesty and the said estates have given and granted power and commission to Alexander [Seton], earl of Dunfermline, lord high chancellor of Scotland, Mark [Kerr], earl of Lothian, James [Elphinstone], lord Balmerino, lord president of the college of justice, John [Bothwell], lord Holyroodhouse, Sir Thomas Hamilton of Monkland, knight, his highness's advocate, Sir John Cockburn of Ormiston, knight, justice clerk, Sir Richard Cockburn of Clerkington, knight, lord privy seal, Master John Preston of Penicuik, treasurer of the new augmentations, and Sir John Skene of Curriehill, knight, clerk register, giving them (at the least any four of them being altogether convened only) power and commission to grant the said suspensions of the charges directed for the said taxations and to decide the said suspensions according to equity and justice, discharging the said lords of council and session of meddling therewith and of their offices in that part. Moreover, it is specially provided that no discharge shall be given by his majesty to any persons subject in payment of any part of the same taxation, exempting them from payment of their parts thereof; and in case any such discharge shall be so purchased, ordain the said collectors of this present taxation to disregard the same, and to cause execute letters of horning against the persons purchasers thereof, as if the same discharge had never been purchased. Moreover, the said estates give full power and commission to the commissioners of the whole burghs of this realm, by themselves or by such others as they shall depute to that effect, to see the work for the help and safety of the said burgh of Dumbarton to proceed and take effect as they shall think expedient, and to buy, provide and furnish all sorts of materials, and to conduce and see workmen and all other persons fit for perfecting of the foresaid work, and to nominate and choose masters of work and overseers of the same who shall have the credit of disbursing of all sums of money to be bestowed thereupon and shall be accountable to the said burghs for the same; likewise the said estates decree and ordain the said two collectors of the taxation above-specified to make account and reckoning of the whole receipt and disbursement of the same to the commissioners of the burghs at their general convention, the said collectors being lawfully warned thereto upon 40 days' warning before the time of their convening.