[1605/6/47]¹

²Act anent the taxatioun and collecting thairof

Forsamekill as the estaittis convenit in this present parliament, upoun gude and weichtie considerationis moveing thame, hes frelie and voluntarlie offerrit and grantit to the kingis maist excellent majestie, oure soverane lord, for releif and payment of his hienes debtis and reparatioun of his majesteis houses, ane taxatioun to be payit, collectit and upliftit in maner and at the four termes following: that is to say, for the barones and friehalderis pairtis of the samyn taxatioun, tuentie schillingis money to be upliftit of everie pund land of auld extent within this realme pertening to erlis, lordis, barones, frehalderis and fewaris of oure soverane lordis propir landis haldin be thame immediatlie of his majestie, and payit at everie ane of the four severall termes eftirspecefeit, that is to say, tuentie schillingis at the first day of Februar nixtocum in the yeir of God j^M vj^C and sewin yeiris, tuentie schillingis at the first day of Februar in the yeir of God j^M vj^C and aucht yeiris, tuentie schillingis at the first day of Februar in the yeir of God j^M vj^C and nyne yeiris, and tuentie schillingis at the first day of Februar in the yeir of God j^M vj^C and ten yeiris. And for the spirituall men and the burrowis pairt of the same taxatioun that thair sall be upliftit of everie archibischoprik, bischoprik, abbacie, priourie and uther inferiour benefice and of everie frie burgh within this realme at everie ane of the saidis four tymes of payment, the just taxatioun of the samin and as the samin have bene accustomit to be taxat unto in all tymes bigane quhansoevir the temporall landis of this realme wer stentit to tuentie schillingis the poundland of auld extent, and the samyn taxatioun to be payit at everie ane of the four severall termes abonespecefeit. And for inbringing of the barones and friehalderis pairtis of the samin taxatioun and of the fewaris and rentalleris of oure soverane lordis propir landis pairt thairof, it is statute and ordinit that lettres be direct chargeing all and sindrie schireffis, stewartis and bailleis, thair deputtis and clerkis, fewaris, chalmerlanis and ressaveris of oure soverane lordis propir landis, that they and ilkane of thame within the boundis of thair offices raise and uplift the said sowme of tuentie schillingis money of everie pund land of auld extent lyand within the boundis of thair jurisdictionis for everie ane of the four termes payment abonespecefeit, and inbring and delyver the samyn to James Hay of Kingask, his hienes collectour generall appointit for ressaveing of the samyn haill taxatioun, or to his deputtis and officiaris in his name, haveand his power to ressave the samyn at the particular termes abonespecefeit under the pane of rebellioun; and gif they failyie thairin, at the bipassing of everie ane of the samin termes, to denunce and escheat etc., and for thair releif that lettres be direct chargeing all and sindrie erlis, lordis, barones and frie halderis, fewaris and rentalleris of oure soverane lordis propir landis to mak payment to the saidis schireffis, stewartis, bailleis and thair deputtis and clerkis, chalmerlanis and ressaveris of oure soverane lordis propir landis, ilkane of thame for thair awin propir pairtis respective, of the said sowme of tuentie schillingis money for everie pund land of auld extent pertening to thame for everie ane of the saidis four termes payment within tuentie dayes nixt eftir they be chargeit thairto under the pane of rebellioun etc.; and gif they failyie, to denunce and escheat etc., and gif neid beis that the saidis schireffis, bailleis, stewartis, thair deputtis and clerkis, chalmerlanis and ressaveris of oure soverane lordis propir landis poind and distrenye thairfoir as they sall think maist expedient, provyding alwayes that the first termes payment of the samyn taxatioun be evir past befoir the nixt termes payment be chargeit for; and that the saidis erlis, lordis, baronis, frehalderis, fewaris and rentalleris of oure soverane lordis propir landis have lettres for thair releif to charge thair vassellis, subvassellis, ladyis of terce, conjunctfearis and lyferentaris to mak payment of thair pairtis of the samin taxatioun within tuentie dayes eftir the charge under the pane of rebellioun etc., and gif they failyie, to denunce and escheat etc., and gif neid beis to poind and distrenye. And for the spirituall mennis pairt of the samin taxatioun, that lettres be direct chargeing all and sindrie archibischoppis, bischoppis, abbottis, priouris and utheris beneficeit persones contenit in the taxt rollis, thair chalmerlanis, factouris and intrometouris with thair levingis to mak payment of that sowme that they and everie ane of thame ar taxt unto for everie ane of the saidis four termes payment to the said James Hay of Kingask, his majesteis collectour foirsaid, his deputtis and officiaris in his name haveand his power to ressave the samyn, at the particular termes abonespecefeit, under the pane of rebellioun etc., and gif they failye, to denunce and escheat etc., provyding alwayes that the first termes payment of the samin taxatioun be evir past befoir the nixt termes payment be chargeit for. And that the prelattis and beneficit persones for thair releif have lettres chargeing thair vassellis, subvassellis, ladyes of terce, conjunctfearis, lyfrentaris, fewaris, takismen and pensionaris to mak payment of thair pairtis of the samyn taxatioun pro rata within tuentie dayes nixt eftir the charge, under the pane of rebellioun etc., and gif they failyie, to denunce and escheat etc, and gif neid beis to poind and distrenye thairfoir as they sall think maist expedient; alwayes declaring that the productioun of suffcient horningis aganis the saidis fewaris, vassellis, takismen and pensionaris sall be ane releif to the saidis prelattis and beneficeit persones, and sall exoner thame pro tanto fra the payment of the samin taxatioun, provyding that the samin horningis, with thair taxt rollis authentiklie maid and subscryvit be the saidis prelattis and beneficeit persones, and be thair vassellis, takismen and pensionaris, contening the particular sowmes that everie ane of thame ar taxt unto, be delyverit to the collectour of the samin taxatioun within the space of fourtie dayes eftir ilk terme, utherwayes he sall be nawayes oblist to ressave the samyn, nather sall the prelate and beneficeit persones be exonerit be productioun of the samin at ony tyme thaireftir. And forder, that the saidis prelattis and utheris beneficeit persones may have thair releiffis of thair saidis vassellis, subvassellis, ladyis of terce, conjunctfearis, lyferentaris, fewaris, takismen and pensionaris to thair greater ease and less truble to thair saidis vassellis and utheris foirsaidis, and to the effect that everie man proportionalie may pay his pairt of the samyn taxatioun according to the quantitie and availl of the frie rent he hes of his landis, pensionis and teyndscheves pertening to him, alsweill the prelat himself as the fewar, takisman and pensionar, it is thocht expedient, statute and ordanit that the saidis prelaittis sall, everie ane of thame severalie, convene his haill fewaris, vassellis, takismen and pensionaris at sic convenient place as he sall think meitest and cause summond thame personalie or at thair duelling places to that effect, and being convenit the saidis prelattis and beneficeit persones sall schaw to thair vassellis, fewaris, takkismen and pensionaris the quantitie of the said taxatioun imposit upoun thame authentiklie subscryvit be clerk of the samyn taxatioun and they, with ane consent, sall distribute the samyn to be payit be everie man alsweill be the prelat³ as be the vassell, fewar, takkisman and pensionar according to the great or small quantitie of his frie rent that he hes ather of his landis, teyndis or pensioun; with certificatioun to ony of the saidis persones, fewaris, vassellis, takismen and pensionaris that comperis nocht at the day appointit to the effect foirsaid, that sic as sall compeir with the said prelat and beneficeit persone sall procede in the equall distributioun of the samin taxatioun, alsweill amongis thame that ar present as amongis the absentis, quhilkis sall be als lauchfull in all respectis as gif the haill number wer convenit. And for inbringing of the burrowes pairt of the samin taxatioun, that lettres be direct chargeing the provest and bailleis of ilk burgh to mak payment of the taxt and stent thairof to the said James Hay of Kingask, his hienes collectour generall foirsaid, his deputtis and officiaris in his name haveand his power to ressave the samin, at the particular termes abonespecefeit, under the pane of rebellioun etc., and gif they failyie, to denunce and escheat etc.; and for thair releif that lettres be direct chargeing all and sindrie inhabitantis within ilk burgh to convene and elect certane persones to stent thair nichbouris, and the said electioun being maid to charge the persones electit to accept the charge upoun thame in setting of the said stent upoun the inhabitantis of ilk burgh, and to convene and sett the samin and mak ane stent roll thairupoun as efferis within tuentie four houris nixt eftir they be chargeit thairto, under the pane of rebellioun etc., and gif they failyie, to denunce and escheat etc.; and siclyk the said stent roll being maid and sett as said is, to charge the burgesses, nichbouris and inhabitantis of ilk burgh to mak payment of thair pairtis of the said stent to the saidis provest and bailleis conforme to the taxt roll to be gewin out thairupoun within thrie dayes nixt eftir the charge, under the pane of rebellioun etc., and gif they failyie, to denunce and escheat etc., and gif neid beis that the saidis provest and bailleis poind and distrenyie thairfoir as they sall think maist expedient. It is alwayes provydit that na persone quhatsumevir be stentit or taxt within burgh except according to the availl and quantitie of his rent, leveing, gudis and geir that he hes within burgh, nawayes respecting his landis and possessionis quhilkis he hes to landward, for the quhilkis he will be oblist to pay taxatioun to utheris officiaris, provyding alwayes that the first termes payment of the samin taxatioun be past befoir the nixt termes payment be chargeit for. Attoure, his hienes and the saidis estaittis decernis and declaris that the chargeis to be gewin for payment of the samin taxatioun sall be execute befoir the termes of payment abonespecefeit for everie termes payment particularlie be itself, and that the denunciatioun of horning following thairupoun sall nocht be execute till the terme of payment be bypast, quhilk denunciatioun sua following upoun the charge gewin befoir the saidis termes of payment the saidis estaittis decernis and declaris to be valide and sufficient. Attoure, his majestie and the saidis estaittis, considering the great abuse that hes bene useit in all tymes bigane be sindrie of the liegis of this realme, aganis all gude conscience, in causing thair puir fermoraris and laubourraris of thair ground, being removeable, quha ar subject in verie deir fermes, paying to releif thame of the haill burding of the samin taxatioun, quhilk hes bene the occasioun of the impoverisching of ane great number of the saidis pure lauborraris and fermoraris and bringing of thame to utter wrak and ruyne, quhair as of reassoun the saidis tennentis suld be altogidder frie of the payment of ony taxatioun and the samin suld be payit be sic as hes frie rentis, landis and gudis of thair awin; for remede quhairof, it is statute and ordinit that na persoun quhatsumevir exact or compell his tennentis or fermoraris removeable quha payis him ferme for his landis occupyit be thame to pay ony pairt of this present taxatioun or to sute releif of the samyn at thair handis; and gif the samin beis fundin done be ony persones that they sall be callit and convenit thairfoir befoir his hienes justice and his deputtis as violent and maisterfull oppressouris of his hienes subjectis and punischit thairfoir according to justice.