[1705/6/175]¹

Legislation

Act in favors of the Lord Belhaven and partners, tacksmen of excise from September 1695 to March 1697

Her majesties' high commissioner and the estates of parliament, haveing heard the petition of the Lord Belhaven and the other principal tacksmen of the five penny excise from September, j^M vj^C and ninety five till March, j^M vj^C and ninety seven, humbly shewing that where by the report from the commission for auditing the publick accounts the petitioners are found resting in a balance of five hundred and twenty six pounds sterling, they humbly craved leave to represent to their lordships that, considering the great trouble and expences the petitioners have been at dureing the time of ten years bypast, it is evident that they have expended far more considerable sums than the balance found due by the report from the commission, and that they have made faith that all the money was collected and which the country did yield was payed in to the receivers. Therefore, in consideration of the petitioners faithful and most painful services to the government in that calamitous times, and in makeing effectual to the publick such considerable sums of money out of such broken and deficient funds, they being often forced to advance of their privat money, the quarterly payments not answering the exigencies of the government, as is well known to many of their lordships, humbly craveing his grace and the honourable estates of parliament to take the petitioners' case to their consideration, and not only discharge the foresaid balance but also, in justice, to remit to the foresaid commission the distribution of the abatement of seventeen thousand, three hundred and seven pounds sterling, as per act of parliament for that effect, amongst them and their subtacksmen, with a special regaird to their expences for manageing this whole affair, and with a special regaird to these places where the² calamity was most sensible, as the said petition bears. And, haveing also heard the report of the commission of parliament appointed for stateing and examineing the publick accounts relateing to the said matter, bearing that by the minuts of parliament dated the twenty fifth of August, j^M vij^C and four it being remitted to the commission to inquire into the arrears of the tack duty of the Lord Belhaven's tack of excise in the terms of the deliverance of parliament thereanent in his favors, the said commission before acquainting their lordships of the inquiry they made into this affair, judged it proper to lay before them the foresaid deliverance of parliament in the Lord Belhaven's favors, to the end they might see how far it agreed with what they were to report. By the parliament j^M vj^C and ninety eight it was ordered that of what was payed by the Lord Belhaven and his partners of their tack duty to his majestie nothing should be given back, that what more should be found to be uplifted from the country than was payed, either in bonds or money, should be given to his majesty and that the tacksmen should be lyable for the same whither it had been uplifted by them, their subtacksmen or collectors, and the tacksmen are declared no further lyable and that what shall be abated after this manner shall be proportioned amongst the subtacksmen at the sight of the lords of thesaury, that the commission might satisfie the remit of parliament in the terms of this deliverance. All imaginable inquiry has been made and particularly they called the Lord Belhaven's partners, subtacksmen and collectors before them and examined them upon oath as to the extent of their tackduty and collections, and of the payments made by them, either in money or by bonds, and whither there were any promise made or gratifications given for concealments. All these depositions, with all the other instructions and documents relative to this matter, the commission laid before his grace and their lordships, wherein they would find: primo, that the extent of the Lord Belhaven's tack duty of excise for eighteen moneths amounted to eighty thousand and eight hundred pounds sterling. Secundo, that his lordship has payed to the thesaury the sum of fifty eight thousand and twenty nine pounds, eight shilling and ten pence sterling. Tertio, that by several acts of the exchequer his lordship had allowed him four thousand, eight hundred and sixty two pounds, thirteen shillings [and] four pence sterling as an abatement upon the account of guards, garrisons and manufactories, as is ordinarly given to other tacksmen of the excise. These two last sums being added together make sixty two thousand, eight hundred and ninety two pounds, thirteen shillings [and] four pence sterling, so that there remains eighteen thousand and seven pounds, seventeen shilling [and] ten pence sterling. If this eighteen thousand and seven pounds, seventeen shillings [and] ten pence sterling had never been uplifted by his lordship, his subtacksmen and collectors, nor any part thereof, from the country then, by the foresaid deliverance of parliament in his lordship's favors, the whole ought to be allowed. But by the inquiry the commission have made, they find: primo, that the tacksmen have intrometted with the sum of five hundred and twenty six pounds, eleven shillings and ten pence sterling not as yet counted for. Secundo, that Thomas Beaton, subtacksman for Fyfe, has collected the sum of one hundred and fifty nine pounds, two shillings and six pence sterling which he retains in his hands. Tertio, that William Bernard, subtacksman for East Lothian, retains in his hands one hundred and fourty pounds, eleven shillings [and] eleven pence sterling. Upon the whole the commission were of opinion that, when these three last sums are payed up, there will remain seventeen thousand, one hundred and eighty one pounds, eleven shillings and seven pence which, haveing never been payed by or collected and uplifted from the country, ought to be allowed to the Lord Belhaven and partners according to the foresaid deliverance of parliament, together also with a full discharge of their tack duty, as the said report also bears. And her majesties' high commissioner and the estates of parliament, haveing fully considered the said petition with the foresaid order of parliament anent the abovementioned excise in anno j^M vj^C and ninety eight, with the remit from the parliament to the commission for the publick accounts for makeing inquiry in the terms of the said order of parliament, and the commissioners' report abovewritten thereanent, and being therewith well and ripely advised, they found and hereby find that the principal tacksmen payed in of their tack duty to the lords of thesaury the sum of sixty two thousand, eight hundred and ninety two pounds, thirteen shilling [and] four pence sterling, in manner mentioned in the report, and that they intrometted with five hundred [and] twenty six pounds, eleven shillings and ten pence sterling, for which the tacksmen have not yet counted, and that there is in the hands of Thomas Beaton, subtacksman of Fyfeshire, ane hundred and fifty nine pounds, two shillings [and] six pence sterling and in the hands of William Bernard, subtacksman for Eastlothian, one hundreth and fourty pounds, eleven shilling [and] eleven pence sterling, which sums compleats the petitioners' tack duty, except the sum of seventeen thousand, one hundreth [and] eighty one pounds, eleven shillings [and] seven pence sterling which, after inquirie, was found not to be uplifted from the country. And therefore, her majesties' high commissioner and the estates of parliament, discharged and do hereby discharge the principal tacksmen and their subtacksmen and the country of the said sum of seventeen thousand, one hundreth and eighty one pounds, eleven shillings [and] seven pence sterling not uplifted from the country, in manner foresaid, and also, in consideration of the petitioners' faithful services in manadgeing the matter of the said excise, exonered and discharged and do, by thir presents, exoner and discharge the petitioners of the said five hundreth [and] twenty six pounds, eleven shillings [and] ten pence remaining in their hands not counted for, and of the said tack it selfe and haill clauses thereof, and sums therein contained, and ordained and hereby ordains the one hundred [and] fifty nine pounds, two shillings [and] six pence in the hands of Thomas Beatoun, and the one hundred and fourty pounds, eleven shillings [and] eleven pence sterling in William Bernard's hands to be payed to George Mackenzie, tacksmen³ of the northern shires, in consideration of his damnages. Extract.