Act anent the taxatioun

The commissionaris of the esteatis, haveand consideratioun of the doubtis and difficulteis arrysing of the present esteate of sindrie placeis within this realme, and mynding be thair resolutioun of the saidis doubtis to cutt of all occasioun quhairby ony his hienes subjectis addettit in the payment of ony parte of the lait taxatioun appointit tobe upliftit of the spirituall estate may think to suspend his hienes chargeis upoun the ground of ony of the saidis difficulties, have thairfoir fund, declairit and ordanit that in all vacand placeis quhairunto thair is na titular providit, the collectour generall and his depute within the boundis quhair the said prelacie lyis salbe chargeit with the taxt of the said vacand prelacie, and thay to have thair releiff upoun thair vassallis, subvassallis, feuaris, takkismen, ladyis of terce, conjunct fearis, lyverentaris and pensionaris according to the act maid anent the uplifting of the taxatioun of jC M pundis laitlie grantit be the esteatis. Lykwayes quhair the prelacie is dissolvit and the severall kirkis thairof providit to the ministerie, the said collectour generall and his deputis within the boundis quhair the dissolvit benefice lyis salbe chargeit with the payment of the taxt of the said dissolvit prelacie, and thay to have thair releiff aganis the titularis and possessouris of the severall beneficeis quhair the said prelacie is dissolvit, quha lykewayes salhave thair releif upoun thair vassallis, subvassallis, takkismen, pensioneris and uthairis particularlie abonementionat according to the foirsaid act. As alswa quhair the titulair is providit to the teyndis allanarlie and the temporalitie disponit in pensioun, the titulair salbe chargeit with the payment of the haill taxt of the benefice and have his releiff upoun the pensionair of the temporalitie and uthiris foirsaidis. And siclike that the proprietare of beneficeis erectit heritablie or for terme of lyffe salbe chargeit within the payment of the taxt of the haill benefice as the titularis thairof wer ofbefoir it wes erectit, and salhave thair releiff of the vassallis and utheris particularlie abonementionat according to the said act. Attour it is alswa decernit and declairit that na suspensionis salbe grantit to ony partie, suitair, bot be the commissionaris speciallie expressit in the same act, upoun consignatioun alwayes of the sowme chargeit for, as is speciallie sett doun thairin. And giff ony be grantit be ony uthir jugement, that the keipair of the signett on nawise affix the same signett thairto, bot remitt the saidis suspensionis tobe past be the saidis commissionaris, the clerk of secreit counsale and keipair of the courte signett, quha salbe answerable for the sowmes chargeit for incais thay suffir the saidis suspensionis to pas uthairwise.

  1. NAS, PC1/15, 270.