The Records of the Parliaments of Scotland to 1707, K.M. Brown et al eds (St Andrews, 2007-2024), date accessed: 28 March 2024
[1621/6/47]1
Commission regarding the tax roll within the sheriffdom of Kincardine
Our sovereign lord and estates of parliament, considering the supplication presented by William [Keith], lord Keith, sheriff principal of the sheriffdom of Kincardine, bearing him to have been charged by the collectors of sundry past taxations to make payment for a fifteen pound land more than the retours of the whole lands of the said sheriffdom of Kincardine will extend to, craving therefore that commission might be given for setting down a true and perfect tax roll of the just extent of all lands lying within the said sheriffdom, according to which his majesty's taxations may be paid in all time hereafter; and, therefore, our sovereign lord, with consent of the said estates, has given and granted and, by the tenor hereof, gives and grants full power and commission to David [Carnegie], lord Carnegie [of Kinnaird], Sir George Hay of Kinfauns, knight, clerk of his highness's register, Sir George Erskine of Invertiel, knight, Master John Wemyss of Craigton, Master Alexander Gibson of Durie, all senators of the college of justice, and to [...] Arbuthnott, younger, of that Ilk, [Sir Thomas] Burnett of Leys, [...] Douglas of Glenbervie, [...] Ramsay of Balmain, or any four of them jointly (two of the said senators of the college of justice being always two of the said number), to convene together in a court, which the said lords do by this commission ordain to be held within the tolbooth of Edinburgh upon the first Tuesday of December next, and there to call before them the whole heritors of lands lying within the said sheriffdom, take inspection of their old retours and infeftments and confer the same with the old tax rolls of the said sheriffdom, and to use such other means for making a true and perfect stent of all lands lying within the said sheriffdom as to them shall seem most expedient, to the effect that the sheriffs of the said sheriffdom of Kincardine be not at any time hereafter charged by the collectors of the taxations or their deputes for payment making of a greater or less proportion of stent than the retours of the whole barons and freeholders of the said sheriffdom, being joined together, will amount to. For the better effectuating whereof, the said lords ordain letters to be directed to messengers of arms, sheriffs in that part, charging them to pass to the market cross of Stonehaven (being the head burgh of the said sheriffdom of Kincardine) and there by open proclamation in his highness's name and authority make publication hereof that none pretend ignorance of the same; and therewith to warn all and sundry earls, lords, freeholders, heritors and feuars of land lying within the said sheriffdom, whose names shall be given in roll subscribed by any two of the said commissioners personally, or at their dwelling places, to compear before the said commissioners in the said burgh of Edinburgh the said first Tuesday of December, with continuation of days, bringing with them and exhibiting before the said commissioners all and sundry their said old retours and infeftments of their said lands within the said sheriffdom, to be seen and considered by the said commissioners to the effect aforesaid. With certification to such as compears not before the said commissioners at the said day and place and produce not their old retours and infeftments upon their oath solemnly given that they had no other but such as they shall produce at the said day, that the rolls to be made and set down by the said commissioners shall be accepted and allowed of as just and perfect tax rolls of the same sheriffdom and be determined to be registered in his majesty's register and never to be impugned nor quarrelled hereafter, but the same to stand in full force and affect, notwithstanding of any infeftment or retour to be produced in any judgement or court whatsoever for proving of any of the lands within the said rolls so to be set down by the said commissioners to be retoured at any lower rate than they are extended to or to lie within any other jurisdictions than they are designed to lie by the said tax rolls to be set down by the said commissioners in manner above-specified. And in the meantime, the said lords find and declare the granting of this present commission shall be no hindrance nor impediment to the collector of the taxations or his deputes to charge and compel the said sheriff of the said sheriffdom of Kincardine, present and to come, to make payment of the taxation of the lands lying within the said sheriffdom of Kincardine accordingly as they have been in use and custom of payment of the same before the granting of this present commission to the time the said commission take full effect, according to the tenor thereof above-specified.
- NAS, PA2/20, f.39v-40r.