[A1630/7/4]¹

Act regarding the taxation

The estates presently convened, considering how that the king's majesty's has these many years bygone had a natural longing and an earnest desire to visit this his ancient kingdom which first had the happiness of his royal birth and now has the effects of his blessed government, and how that his majesty upon very weighty considerations has been moved to defer his coming here until the next spring; to the intent that all things necessary both for his royal maintenance and for settling his affairs may be so prepared in the meantime, that they may with the less trouble to his majesty be then concluded for the good and honour of this kingdom; and the said estates acknowledging themselves bound in duty and affection timeously to foresee and accordingly to provide and supply such defects and wants as his majesty's coffers cannot furnish, respect being had to the exceedingly great charges which his majesty has sustained in many great and important affairs occurring for the time both at home and abroad these diverse years bygone and the great debts which his majesty has contracted for buying of heritable offices, therefore the said estates, with most humble and loving hearts and for a testimony of their unfeigned affection to his majesty and of their unspeakable joy and gladness to have the happiness to see his majesty in this his native country, have made and by this act do make a free and willing offer to his majesty of a taxation to be imposed, collected and paid to his majesty in manner and at the terms following, that is to say: the marquises, earls, viscounts, lords and commissioners of shires for the temporal estate have granted that there shall be uplifted off every pound land of old extent within this kingdom pertaining to dukes, marquises, earls, viscounts, lords, barons and freeholders and feuars of his majesty's proper lands the sum of 30s money at every one of the four terms following, namely: the sum of 30s money at the feast and term of Martinmas [11 November] 1630; the sum of another 30s money at the feast and term of Martinmas in the year of God 1631; the sum of another 30s money at the feast and term of Martinmas in the year of God 1632; and the sum of another 30s money in the year of God 1633. And the archbishops and bishops for the spiritual estate have granted that there shall be uplifted off all archbishoprics, bishoprics, abbacies, priories and other inferior benefices within this kingdom, at every one of the four terms above-specified, the just taxation thereof, as they have been accustomed to be taxed to in all time bygone whensoever the temporal lands of this kingdom were stented to 30s the pound land of old extent, and the same taxation to be paid at every one of the four several terms above-specified. And the commissioners of burghs for their estate have granted that there shall be uplifted off all the burghs within this kingdom at every one of the four terms above-written the just taxation thereof as they have been accustomed to be taxed to in all time bygone, whensoever the temporal lands of this kingdom were stented to 30s the pound land of old extent, and the said taxation to be paid at every one of the four several terms above-written. And in regard that his majesty has erected sundry prelacies in temporal lordships whereby the owners thereof may claim to be taxed with the barons of the temporal estate, and thereby his majesty will be defrauded of a great part of the said taxation, therefore the said estates ordain that all erections of prelacies and other final benefices in whole or in part in temporal lordships shall in payment of the said taxation pay to the collector thereof so much of the same taxation proportionately as if they were in no way erected and as they were subject to do before the erection of the same. And also it is statute and ordained that all dissolved benefices within this kingdom in whole or in part shall be subject in payment of so much of the same taxation proportionately as they would have been subject to pay though the same had not been dissolved, and that the parties who have got any part or portion of any prelacies or other inferior benefices dissolved and new securities made to them by his majesty of that part and portion thereof so dissolved shall be subject in payment of the taxation thereof to the prelate or other beneficed person for his release of the same taxation as they would have been so the same had not been dissolved, notwithstanding of any condition contained in the infeftments and securities made by his majesty to them in the contrary thereof. And further, the said estates annul and discharge all privileges and immunities whatsoever whereby any persons may think themselves free of payment of this present taxation, the privileges granted to the ordinary lords and senators of the college of justice and the taxation of the benefices given, conveyed and mortified for maintenance of the universities, colleges and hospitals within this kingdom only excepted. And further, the said estates, for a more ample testification of their exceedingly great affection to his majesty's services, have in addition to the ordinary taxation above-written made a free and willing offer to his majesty of a yearly extraordinary taxation of the twenty penny of all annualrents, which any person or persons within this kingdom has freely due and payable to them yearly, their own annualrents wherein they are due to others being first deducted; the first term's payment whereof shall be and begin at the feast and term of Martinmas [11 November] next, and so forth yearly and termly at Whitsunday [May/June] and Martinmas for the space of four years, until the said four years and eight terms' payment thereof be full and completely outrun. And for the better trial of every man's annualrent which he has yearly or termly due to him, it is ordained that this act shall be published at the market cross of Edinburgh and of the whole head burghs of the sheriffdoms, stewartries, bailiaries and regalities within this kingdom whereby all his majesty's lieges may have true notice thereof. And therewith all the said estates will, command and ordain all his majesty's subjects that have any annualrents payable to them that they compear within the head burgh of the sheriffdom, stewartry, bailiary or regality or the head burgh in any of these jurisdictions where the head courts are held and where the said annualrenters dwell and have their ordinary residence in any court day in one of the two last weeks immediately preceding and in one of the two first weeks immediately following Whitsunday and Martinmas, at which time the sheriffs, stewarts, bailies and bailies of regalities and provosts and bailies of free burghs within the bounds of their jurisdictions shall be obliged to hold courts weekly to the effect after-specified and the lieges resorting to the said courts shall give up an inventory to the clerk thereof of the whole sums of money for which annualrent is due to them yearly or termly, with the names of their debtors designed by name and surname and the ordinary place of their residence, as also the whole sums of money for which they are subject in payment of annualrents to others with the names of their creditors to whom the same is due, designed likewise by name, surname and the place of their ordinary residence, whether the same annualrent be in victual or in silver; the annualrent of victual to be estimated according to the stock of money, for the which it is paid at ten for each hundred thereof; and shall cause the person who gives in the said inventory every party subscribe his own inventory himself if he can write, and if he cannot write, the clerk of the said court shall subscribe the said inventory in face of court before the members thereof. And also the sheriffs, stewarts, bailies, bailies of regalities, provosts and bailies of free burghs within the bounds of their jurisdictions and the clerks themselves shall make and give up an inventory of the debts owing to themselves and by themselves as said is. It is always provided that if any person impeded by reason of sickness or distracted by some other just occasion shall not be present himself to give up the said inventory, it shall be lawful for him to cause any honest responsible man within the jurisdiction where he dwells to compear and give up his inventory, providing the same be subscribed by himself or by a notary at his command, which person who gives in the inventory shall declare to be a true deed and shall abide at the same upon the like hazard and danger as the principal party should underlie, which shall be as sufficient as if the inventory had been personally given up by the principal party himself; and an inventory being once made and given up shall still stand and be a ground to charge any person during the time of the four years of the said taxation, unless the party change or otherwise employ the sums, and then he shall give up a new inventory, which shall be a new ground of a charge and the former shall cease and the said clerk shall make a record in his register of the said whole inventories; which inventories being so recorded shall be extracted by the said clerk and subscribed with his hand, and three extracts made of the same, one to be given to the party (if he require the same), another to be sent by the said clerk to the collector of the same taxation, and the third to be sent by the said clerk to the clerk of his majesty's registers, to be kept amongst the records of his majesty's exchequer to the intent it may be known how far every party is liable in payment of the said extraordinary taxation, for the which extract and note made in register the said clerk shall have of every person who gives in an inventory the sum of 4s money. And if by sloth or malice the clerk shall happen to delay or shift the lieges resorting to the said courts to the effect foresaid, complaint being made thereof to the lords of his majesty's privy council, the said clerks shall be punished accordingly at the discretion of the said lords; and at the second day in any of the said two weeks preceding or immediately following any term, it shall be permissible to any person to compear and offer to give up his inventory, he making payment of the taxation due for the same which the clerk and judge shall be astricted to receive; and albeit it be declared that an inventory once given up shall still stand and be a ground to charge any person during the whole terms of the said taxation, except the same be changed in manner foresaid, yet because sundry who have this liberty delay to make payment of the taxation of their monies after the term be expired, therefore it is provided and declared that if they fail to make payment of the due taxation of their monies within 20 days after each term, that the party so failing shall be subject in payment of the triple of the said taxation for each term wherein he fails and letters shall be directed against him for payment thereof in the appropriate form. Further, for the better observation of this act it is declared that whosoever receives, retains or conditions to receive any annualrent and conceals the same or any part thereof, or in giving up his inventories of debts and annuals owing by him to his just creditors gives up more than he is justly due, the person who gives in the inventories thereof shall forfeit that term's annualrent to his majesty's use; and whosoever first discovers and reveals either the annualrent concealed or annualrent which is more than the person's just debt, shall for his reward have the half of that term's concealed annualrent and as much of the half of that annualrent which shall be discovered to have been unjustly given up. And in case it shall happen any person or persons whatsoever by virtue of his given inventory to be charged for payment of his taxation, and at the time of his charge to declare in presence of a judge by his great oath solemnly sworn that his debtor is a bankrupt, whereby he is disabled to make payment of his taxation and is content the king's majesty shall have the whole annualrent due to him by his bankrupt debtor for that term, the said declaration shall be a sufficient liberation to him of the same. And for eschewing of malicious informers of those who have omitted or concealed their sums, it is ordained that whensoever any person shall accuse or delate another of concealing or omitting of sums the time of making his inventory he shall condescend upon some probable cause of his accusation and shall find caution concerning the judgement to be delivered in case he fail in proving that which he delates; and there shall no such actions of accusations be lawful against dead persons, their heirs nor executors, except where the same has been intended before the said person's decease, neither shall it be lawful after a year and a day after the expiring of the said taxation to intend any such action. And in case any person purchase wadset of lands and set the same back again in tack to him who wadset the same to him, the tacksman possessor of the said lands shall pay for the stent of the lands, and the holder of the wadset shall pay for the annualrent of his money which he has on the land, as if the same were employed for annualrent. Moreover, it shall not be lawful by any manner of way to any creditor to get relief off his debtor for this taxation which is imposed upon annualrents by this statute, under the pains contained in the acts of parliament made regarding usurers. And concerning minors, it is declared that their minority shall in no way privilege them, but their tutors and curators shall give up their inventories of their annualrents in their names, which, if the said tutors and curators fail to do, the said minors shall incur the like danger as others and at their perfect age shall have action of relief against their said tutors and curators for that cause. And in case any person depart out of this kingdom after the publication of this present act, the same shall in no way excuse him from giving up an inventory of his annualrents and payment of the said taxation and underlying of the danger contained in this present act, but those who are presently out of this kingdom and shall not return before the term of Whitsunday [29 May] 1631, they shall not come under the danger of this act until the term of Martinmas thereafter, providing that at that term they give up their inventories and pay their taxation as if they had been present within the kingdom before the foresaid term of Martinmas next. And for uplifting of the said taxation granted upon annualrents and to the intent his majesty's general collector may know now whom to crave and charge for the same, it is statute and ordained that within every sheriffdom, stewartry, bailiary and regality where the offices of sheriffs, stewarts and bailies are heritable, and the provost and bailies of free burghs, those heritable officers and their deputes for whom they shall be held to answer and provosts and bailies of free burghs shall collect the said taxation and make payment thereof to his majesty's collector general of the said taxation; and where those offices of sheriffs, stewarts and bailies are not heritable but changeable, the clerks within the said jurisdictions having their offices for life shall be collectors thereof. And in case the said clerks have not already found sufficient caution for discharging of their offices, they shall be held before they have any intromission with the same taxation or exercise their offices of sheriff clerk after the foresaid term of Martinmas next, to find sufficient caution for that effect. And where there are no heritable officers nor clerks having their offices for life and have not found caution in manner above-written, the said collector general of his majesty's taxation and his deputes in his name sufficiently authorised by him and for whom he shall be held to answer, and whose name he shall cause publish at the market cross of the head burgh of that jurisdiction where there is no heritable officers nor clerk for life, that his majesty's lieges may know to whom they shall make payment, shall collect and uplift the same taxation; which payment being made, the collector thereof shall be obliged to deliver to the payer thereof an acquittance upon the receipt of the same freely, without payment of any money for the same. It is likewise provided that the fees of the collectors and receivers of the same taxation of annualrents shall be likewise, hereby they are remitted to the discretion and arbitrament of the lords of his majesty's privy council to be set down and agreed upon by them. And the said estates hereby decree and declare that all burgesses and freemen within burgh, albeit they be taxed in the ordinary taxation above-written with their neighbours according to the order prescribed for collecting of the burghs' part of the said ordinary taxation, yet the same shall no way liberate nor free them from payment of their parts of the said extraordinary taxation according to the proportion of the twenty penny of their annualrents, but they shall be liable in payment thereof as others his majesty's lieges are. Moreover, the said estates annul and discharge all privileges and immunities whatsoever whereby any persons may think themselves free of payment of any part of this present extraordinary taxation, the privileges and immunities granted to the ordinary lords of session, with the annualrents due to be paid to colleges, schools and hospitals or mortified for sustentation and upholding of kirks and bridges, with the annualrent that might be claimed of poor people whose stock exceeds not the sum of 500 merks Scottish only excepted. And the said estates, having considered that clause of the late act of parliament and last convention of the estates made in favour of the extraordinary lords and members of the college of justice, and they being in no way willing nor minded to put them in any worse estate and condition by this act than they were by the two former acts foresaid, therefore the said estates, according to the said acts, ordain the extraordinary lords and members of the college of justice to pay their parts of the said taxation, ordinary and extraordinary, with this special provision and condition always: that if at any council day before the first term's payment of the said ordinary taxation they made the like offer to his majesty as they did in the former taxation, that their said offer shall be accepted with all the provisions, exceptions and conditions granted to them and mentioned in the said acts and according to the tenor thereof in all points.