[A1630/7/5]¹

Act regarding the collection of the taxation

Forasmuch as the estates presently convened, upon very great considerations moving them and for a testimony of their unfeigned affections to his majesty's service, and for supply of a part of the great charges which his majesty's repairing to this kingdom for receiving of his imperial crown will necessarily draw upon him, and for defraying of the debts which his majesty has contracted for buying of heritable offices, have made a free and willing offer of a taxation to be paid, collected and uplifted in manner and at the terms following, that is to say: for the barons' and freeholders' part of the same taxation, 30s money to be uplifted off every pound land of old extent within this kingdom pertaining to dukes, marquises, earls, viscounts, lords, barons, freeholders and feuars of our sovereign lord's proper lands held by them immediately of his majesty, and to be paid by them at every one of the four several terms following, that is to say: the sum of 30s money at the feast and term of Martinmas [11 November] 1630; the sum of another 30s 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 at the feast and term of Martinmas in the year of God 1633. And for the spiritual men's and burghs' part of the same taxation, that there shall be uplifted off every archbishopric, bishopric, abbacy, priory and other inferior benefice and off every free burgh within this kingdom at every one of the said four terms' payment of the just taxation thereof, and as they have been accustomed to be taxed to in all time bygone whensoever the temporal lands within this kingdom were stented to 30s money the pound land of old extent, and the same taxation to be paid at every one of the four several terms above-written. And for bringing in of the spiritual men's part of the same taxation, ordain letters to be directed charging all and sundry archbishops, bishops, abbots, priors, as likewise all noblemen and others in whose favour the erection of any prelacy or other inferior benefice or any part or portion thereof, be it in lands, kirks or teinds, or in whose favour the patronage of any benefice, kirks or teinds is passed, and all other beneficed persons contained in the tax rolls, their heritable bailies, chamberlains, factors and intromitters with their rents and living personally or at their dwelling places and by open proclamation at the market crosses of the head burghs of the sheriffdoms, stewartries and bailiaries where the said prelacies, erected lordships and final benefices lie, if they be within this kingdom; and if they be without this kingdom, by open proclamation at the market cross of Edinburgh, pier and shore of Leith upon 60 days' warning, to make payment of that sum that they and each one of them are taxed to for every one of the said four terms to the collector general of the said taxation appointed or to be appointed by his majesty and his deputes and officers in his name, having his power and commission to receive the same at the particular terms above-written under the pain of rebellion and of putting them to the horn; and if they fail therein, at the bypassing of every one of the said terms to denounce the disobeyers as rebels and put them to the horn and to escheat etc. And that the prelates and beneficed persons and such noblemen and others in whose favour the erections and patronages above-written are passed, for their relief, have letters charging their vassals, sub-vassals, ladies of terce, conjunct fiars and life-renters, feuars, tacksmen and pensioners to make payment of their part of the said taxation, each one of them proportionately according to the sum they shall be taxed to, to the said prelates and other beneficed persons, and to the said noblemen and others having power to receive the same within 20 days after the charge, under the pain of rebellion; and if they fail, to denounce etc. and escheat etc. and to poind and distrenzie therefore as they shall think most expedient, providing always that the first term's payment of the said taxation be ever past before the next term's payment be charged for. And the estates declare that the production of sufficient hornings against the said vassals, feuars, tacksmen and pensioners shall be a relief to the said prelates, lords of erection and beneficed persons, and shall exonerate them for as much from payment of the said taxation, providing that the same hornings with their tax rolls authentically made and subscribed by the said prelates, lords of erection and beneficed persons and by their feuars, vassals, tacksmen and pensioners in manner hereafter prescribed containing the particular sum which each one of them are taxed to, be delivered to the collector of the same taxation within the space of 60 days after every term, otherwise he shall be in no way obliged to receive the same, neither shall the prelate, lord of erection nor other beneficed person be exonerated by production of the same at any time thereafter. And further, that the said prelates and such noblemen and others in whose favour the erections and patronages above-written are passed and all other beneficed persons may have their relief off their vassals, sub-vassals, ladies of terce, conjunct fiars, life-renters, feuars, tacksmen and pensioners, to the greater ease and less trouble to their said vassals and others foresaid, and to the effect that every one proportionally may pay his part of the said taxation according to the quantity and value of the free rent which he has of his benefice, lands, pensions, kirks and teind sheaves pertaining to him, as well the prelate, lord of erection, patron and other beneficed persons themselves as the feuar, tacksman and pensioner, it is thought expedient, statute and ordained that the said prelates and others above-rehearsed, every one of them separately, shall convene his whole feuars, vassals, tacksmen and pensioners at the particular places hereafter designed, they are to say: [John Spottiswood], archbishop of St Andrews at the city of St Andrews, [James Law], archbishop of Glasgow at the city of Glasgow, [George Graham], bishop of Orkney at the town of Kirkwall, [John Abernethy], bishop of Caithness at the town of Dornoch, [Patrick Lindsay], bishop of Ross at the town of Chanonry of Ross, [John Guthrie], bishop of Moray at the town of Elgin, [Patrick Forbes], bishop of Aberdeen at the burgh of Aberdeen, [David Lindsay], bishop of Brechin at the burgh of Brechin, [Alexander Lindsay], bishop of Dunkeld at the town of Dunkeld, [Adam Bellenden], bishop of Dunblane at the town of Dunblane, [Andrew Lamb], bishop of Galloway at the town of Wigtown, [Andrew Boyd], bishop of Argyll at the town of Inveraray, [John Leslie], bishop of the Isles at the burgh of Rothesay in Bute, the abbot of Iona at the burgh of Inverness, the prior of Ardchattan at the burgh of Inveraray, the abbot of Fearn at the burgh of Tain, the Lord Beauly at the burgh of Inverness, [Thomas Bruce], lord Kinloss at the burgh of Forres, the prior of Pluscarden at the burgh of Elgin, the Lord of Deer at the town of Peterhead, the prior of Fyvie at the town of Turriff, the prior of Monymusk at the town of Monymusk, the Lord of Arbroath at the burgh of Arbroath, [David Murray], lord Scone at the burgh of Perth, [James Elphinstone], lord Coupar at the town of Coupar in Angus, the prior of Restenneth at the burgh of Forfar, the collector of the same taxation in place of the prior of Charterhouse, the seat now vacant at the burgh of Perth, the prior of Elcho at the same burgh of Perth, the prior of Strathfillan at the kirk of Comrie, the Lord of Inchaffray at the burgh of Perth, the prior of Inchmahome at the burgh of Stirling, the prior of St Andrews at the city of St Andrews, the bailie of the regality of Dunfermline at the burgh of Dunfermline, [John Elphinstone], lord Balmerino at the burgh of Cupar in Fife, [Patrick Leslie], lord Lindores at the burgh of Cupar in Fife², the Masters of St Leonard's College in St Andrews for the priory of Portmoak at the burgh of Cupar in Fife, the prior of Pittenweem at the burgh of Pittenweem, [James Stewart], lord St Colme at the burgh of Inverkeithing, [James Colville], lord [Colville] of Culross at the burgh of Culross, the abbot of Cambuskenneth at the burgh of Stirling, [John Sandilands], lord Torphichen at the burgh of Linlithgow, the prior of Manuel at the burgh of Linlithgow, [John Bothwell], lord Holyroodhouse at the burgh of Edinburgh, the Lord Newbattle at the burgh of Edinburgh, the prioress of Haddington at the burgh of Haddington, the lord of the temporal lands of the priory of North Berwick at the burgh of North Berwick, the patron and parson of the kirk of Kilconquhar, dissolved from the priory of North Berwick, at the town of Elie, the patron and parson of the kirk of Largo, dissolved from North Berwick, at the town of Largo, the patron and parson of the kirk of Maybole, dissolved from North Berwick, at the town of Maybole, the patron and parson of the kirk of Logie, dissolved from North Berwick, at the burgh of Stirling, the Lord of Kelso at the town of Kelso, the Lord of Coldingham at the town of Eyemouth, the Lord of Dryburgh at the town of Dryburgh, the prior of Eccles at the town of Duns, the prior of Coldstream at the town of Duns, [Andrew Kerr], lord Jedburgh at the burgh of Jedburgh, the Lord of Melrose at the town of Melrose, [James Hamilton], lord Paisley at the town of Paisley, [William Stewart], lord Blantyre at the burgh of Glasgow, the lord and bailie of the temporal lands of Kilwinning at the burgh of Irvine, the abbot of Crossraguel at the town of Maybole, the prior of Whithorn at the burgh of Whithorn, the prior of Soulseat at the burgh of Whithorn, the prior of St Mary's Isle at the burgh of Kirkcudbright, the Lord of Dundrennan at the burgh of Kirkcudbright, the Lord of Glenluce at the burgh of Wigtown, the abbot of Tongland at the burgh of Wigtown, the abbot of New Abbey³ at the burgh of Dumfries, the abbot of Holywood at the burgh of Dumfries, the prior of Canonbie at the burgh of Annan, the baron and bailie of the barony of Broughton, dissolved from the lordship of Holyroodhouse, at the burgh of Edinburgh, the heritors of the hundred pound land of the barony of Monkland, dissolved from the lordship of Newbattle, at the city of Glasgow, the minister of Failford at the burgh of Ayr, the minister of Scotlandwell at the burgh of St Andrews, the minister of the cross kirk of Peebles at the burgh of Peebles, the patron and parson of the kirk of Dundee, dissolved from the abbacy of Lindores, at the burgh of Dundee, and all other small beneficed persons at the parish kirks of their particular benefices; and that they convene to the effect above-written upon 13 October 1630, which is declared to be the precise day appointed for all their vassals, feuars, tacksmen and pensioners to keep the said meeting, and that no further citation nor summoning shall be requisite than this proclamation and publication of this present act at the market cross of the head burghs of this kingdom. And herewith it is resolved by the said estates that if any vassal, sub-vassal, feuar, tacksman of teinds, pensioner or any other justly bound to make relief to the prelate, lord of erection, patron or other beneficed person of any part of the said taxation shall send any procurators in his name sufficiently authorised to the said meeting, the same shall not only excuse the absence of the principal party, but the procurators shall be admitted in all things and received to do and perform in the distribution of the said taxation what could or lawfully might have been done by him who sent him. It is likewise declared that the prelate, lord of erection, patron or other beneficed person impeded by disease or distracted upon some other necessary occasion from attending that meeting, having his absence supplied that day by any sufficient worthy person whom he shall authorise and appoint to that effect, shall be as lawful as if he were personally present himself, and the party so authorised shall be admitted and received in all things to do and perform in the distribution of the same taxation what could or lawfully might have been done by him who sent him. It is further statute and ordained that at the said day of meeting the said prelates, lords of erection, patrons and other beneficed persons shall by themselves, or by their procurators lawfully authorised as said is, fence and hold a court, call by name and surname upon every one of their vassals, sub-vassals, feuars, tacksmen of teinds, pensioners and others obliged to relieve them of any part of the same taxation, and lawful time and day being bidden to show to their said vassals, feuars, tacksmen and pensioners or their procurators compearing for them the quantity of the taxation imposed upon their prelacy, erected lordship or other benefice, authentically subscribed by the clerk of the same taxation, and they all (at the least so many of them as shall convene for this effect), with one consent, shall distribute the same to be paid by every man as well by the prelate, lord of erection and present possessor of small benefices for the free rent which every one of them has of their prelacies, erected lordships and small benefices, as by the vassal, feuar, tacksman and pensioner, according to the great or small quantity of free rent which every one of them has either of their lands, teinds or pensions; with certification to any of the said persons, feuars, vassals, tacksmen or pensioners that compear not by themselves or their procurators at the day and place above-specified to the effect foresaid, that such as shall convene with the said prelates, lords of erection, patrons and other beneficed persons or their procurators shall proceed in the equal distribution of the same taxation, as well among them that are absent as present, and shall make and subscribe an authentic tax roll thereupon. And in case that none of the said vassals, feuars, tacksmen and pensioners shall convene at the day and place above-specified to this effect by themselves or their procurators, but shall wilfully absent themselves from the said meeting, it shall be lawful for the said prelates, lords of erection, patrons and other beneficed persons being present by themselves or their procurators at the day and places above-specified, to make, set down and subscribe the same tax roll. And in case any of the said prelates, lords of erection, patrons and other beneficed persons shall not convene by themselves or by their procurators at the day and places above-specified particularly designed to every one of them, it shall be lawful for the said vassals, feuars, tacksmen and pensioners (at the least so many of them as shall convene by themselves or their procurators) to make, set down and subscribe the said tax roll, which tax roll shall contain the particular sum that every one shall be found justly to be due to pay, the parties' name due to pay the same and the cause wherefore the same ought to be paid, and being so set down either by the prelate, lord of erection, patron and other beneficed person or their lawful procurators with so many of their vassals, sub-vassals, feuars, tacksmen of teinds, pensioners and others obliged to relieve them of any part of the same taxation as shall convene with them to this effect, and in case that none shall convene with them, the said roll being then set down by the prelate, lord of erection, patron or other beneficed person or their lawful procurators, or in case of their absence being set down, made and subscribed by the most part of the said vassals, feuars, tacksmen and pensioners as by themselves or their procurators shall convene themselves for this effect, the estates determine to be as lawful in all respects as if the whole number of persons having interest therein had convened, made, set down and subscribed the same. Which tax roll being so set down, made and subscribed in manner above-written (and no otherwise), and delivered to the clerk of the taxation, the said estates ordain him to give warrant for giving letters of relief thereupon, discharging him in any case to give warrant for giving of letters of relief upon any roll presented to him not made and authentically subscribed in form above-written, as he will answer to the contrary upon his peril. It is likewise statute and ordained that tacksmen of teinds shall have their relief off their sub-tacksmen for as much, respect being had to the grassum paid by the said sub-tacksmen, and for bringing in of the barons' and freeholders' parts of the same taxation and of the feuars and renters of our sovereign lord's proper lands their parts thereof, ordain letters to be directed charging all and sundry sheriffs, stewarts, bailies, their deputes and clerks, feuars, chamberlains and receivers of our sovereign lord's proper lands, that they and every one of them within the bounds of their proper offices raise and uplift the sum of 30s money of this realm off every pound land of old extent lying within the bounds of their jurisdictions for every one of the four terms above-specified, and bring in and deliver the same to the collector foresaid or to his deputes and officers in his name, having his power to receive the same, at the particular terms above-specified under the pain of rebellion etc., and if they fail, at the bypassing of every one of the said terms, 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 personally or at their dwelling places and by open proclamation at the market cross of the head burgh of the sheriffdom, stewartry and bailiary where their lands lie, if they be within the kingdom; and if they be without the kingdom, by open proclamation at the market cross of Edinburgh, pier and shore of Leith upon 60 days' warning, to make payment to the said sheriffs, stewarts, bailies, their deputes and clerks, chamberlains and receivers of our sovereign lord's proper lands, every one of them for their own parts respectively, the said sum of 30s money foresaid for every pound land of old extent pertaining to them for every one of the said four terms' payment within 20 days next after they be charged thereto, under the pain of rebellion etc., and if they fail to denounce etc., and to 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 the readiest goods and gear being upon the said lands thereof, as they shall think most expedient. And that the said earls, lords, barons and freeholders, feuars and renters of our sovereign lord's lands have letters for their relief to charge their vassals, sub-vassals, ladies of terce, conjunct fiars and life-renters to make payment of their parts of the said taxation within 20 days next after the charge under the pain of rebellion etc., and if they fail to denounce etc. and escheat etc., and if need be that they poind and distrenzie thereof, providing always that the first term's payment of the said taxation be ever past before the next be charged for. And for collecting of the burghs' part of the same taxation, ordain letters to be directed charging the provost and bailies of each burgh to make payment of the tax and stent thereof to the collector general, his deputes and officers in his name having his power to receive the same at the particular terms above-specified, under the pain of rebellion etc., and if they fail to denounce and escheat etc.; and for their relief that letters be directed charging the provost, bailies and council 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 charge upon them in setting of the said stent upon the inhabitants of every burgh, and to convene and set the same and make a stent roll thereupon as appropriate, within 24 hours next, after the charge, under the pain of rebellion etc., and if they fail to denounce etc. and escheat etc. And also, the said stent roll being made and set down as said is, to charge the burgesses, indwellers and inhabitants within 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, and if they fail, to denounce etc. and escheat etc., and if need be that the said provost and bailies poind and distrenzie thereof as they 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 which he has within burgh, in no way respecting his lands nor possessions which he has in the country, for the which he will be obliged to pay taxation to other officers, providing always that the first term's payment of the said taxation be ever past before the next be charged for. Moreover, the said estates decree and declare that the charges to be given for payment of the said taxation shall be executed before the terms of payment above-specified for every term's payment particularly by itself, and that the denunciation of horning following thereupon shall not be executed until the terms of payment be past and 20 days thereafter, which denunciation so following upon the charges given before the said terms of payment the said estates decree and declare to be valid and sufficient. And the said estates, considering the great abuse that has been used in all time bygone by sundry of the lieges of this kingdom against all good conscience in causing of their poor farmers, tenants and labourers of the ground, being removable, who are subject in payment of very dear ferms and other duties, to relieve them of the whole burden of the bygone taxation, which has been the occasion of impoverishing a number of the said farmers, labourers and tenants and bringing of them to utter wrack and ruin, whereas of reason they should be altogether free from the payment of any taxation and the same should be paid by such as have free rents, lands and goods of their own; for remedy whereof, it is statute and ordained that no persons whatsoever exact or compel his farmers or tenants removable, who pay ferm and other dear duties for the lands occupied by them, to pay any part of this present taxation or to seek relief at their hands of the same, and if the same be found done by any persons that they shall be called and convened therefore before his majesty's justice and his deputes or before his majesty's council as violent and masterful oppressors of his majesty's subjects and punished for that according to justice. And further, the estates, considering that besides the ordinary charges which his majesty underlies for the maintenance of the honour, dignity and estate of his majesty's kingdom, his majesty is likewise driven to many other great charges for buying of heritable offices and other intervening occasions occurring in the estate; therefore, beside the ordinary taxation above-written, the said estates have for the space of four years next and immediately following the term of Martinmas [11 November] next freely and voluntarily granted to his majesty 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 and termly, their own annualrents wherein they are due to others being first deducted, the first term's payment thereof shall be and begin at the said feast and term of Martinmas next, and so forth yearly and termly at Martinmas and Whitsunday [May/June] until the said four years and eight terms' payment thereof be fully and completely outrun; and whereas the said estates have by act of parliament authorised all and sundry heritable sheriffs, stewarts, bailies and bailies of regalities and their deputes and the provosts and bailies of free burghs within the bounds of their jurisdictions, as likewise the clerks within these jurisdictions where these offices are not heritable, which clerks have their offices for life, to collect the said extraordinary taxation and to make payment thereof to the collector general of the same taxation; therefore and for bringing in of the said extraordinary taxation, the said estates ordain letters to be directed charging all and sundry the said heritable sheriffs, stewarts, bailies, bailies of regalities and their deputes and clerks and the said provosts and bailies of free burghs and their clerks, as likewise the clerks within the jurisdictions where these offices are not heritable, that they and every one of them north of the River Dee within 15 days after every term of Martinmas and Whitsunday, and that they and every one of them south of the River Dee within the space of 10 days after every term of Martinmas and Whitsunday, deliver to his majesty's said collector general a true and just account and inventory of the whole sums of money due to be paid by any person within the bounds of their jurisdiction for his part of the said extraordinary taxation; and that they give up the same account in inventory upon their oath solemnly sworn that the same is just and true, and to make payment to his majesty's said collector general or to his deputes in his name, having his power to receive the same, of the whole monies due to be paid to his majesty according to the said account and inventory, within 20 days after each term, under the pain of rebellion etc.; and in case the said sheriffs, stewarts, bailies, bailies of regalities, their deputes and clerks fail, to denounce etc. and to escheat etc., for whose relief that letters be directed charging all and sundry the said annualrenters to make payment to the said sheriffs, stewarts, bailies, bailies of regalities, their deputes and clerks, provosts and bailies of free burghs of the said twenty penny of all annualrents freely due and payable to them within 20 days next after the charge, under the pain of rebellion etc., and if they fail to denounce etc., and if need be that the said sheriffs, stewarts, bailies of regalities, clerks, provosts and bailies of free burghs poind and distrenzie thereof as they shall think most expedient. And the estates ordain the lords of session to be only judges to all suspensions to be craved and suited by any of our sovereign lord's lieges touching the said taxation, which suspensions the said estates find may be granted upon lawful and equitable reasons to be considered by them, and discharge all other judges within the kingdom of granting of any suspensions relating thereto; with power to the said lords to delegate five at the least of their ordinary number as they think expedient to sit, examine and decide the said suspensions in time of vacation if need be.