The Records of the Parliaments of Scotland to 1707, K.M. Brown et al eds (St Andrews, 2007-2024), date accessed: 10 October 2024
[1644/1/54]1
Legislation
Act anent the excise
Forasmuch as the estates of this kingdom, considering that by the covenant they are bound in conscience, duty and for their own safety to contribute their best means for supplying of the armies sent to England and Ireland for preservation of religion, his majesty's honour and peace of the kingdom, do therefore find it necessary that a present course be resolved upon to be a solid foundation for a stock of credit whereupon a present sum of money may be raised for a present supply and future relief of these armies in case of necessities, and have all agreed that the most just and equal way least prejudicial to the kingdom and most beneficial to the armies be agreed; and since the way of excise has been formerly thought upon in the convention as the most equal and just way, it is thought fit that the several estates meet this night and either think on this way and expediency thereof, or otherwise to propose a better way and to report their opinion tomorrow to the estates.
- NAS. PA8/1, f.124r.