[1705/6/176]¹

Petition: decreet and recommendation concerning tacksmen

Then the parliament, haveing considered George Mackenzie's petition, they decern and ordain the sums in the hands of Thomas Bethune of Tarvete and William Bernard, two subcollectors of that excise, to be payed in to him in the terms of the deliverance of parliament upon his petition, and the said George Mackenzie further recommended to her majesty for his superplus losses mentioned in his petition, which decreet and recommendation follows.

Decreet [for] George Mackenzie against Bethune of Tarvet and William Bernard and recommendation to the thesaury in favors of the said George Mackenzie

Her majesties' high commissioner and the estates of parliament, haveing heard the petition of George Mackenzie, subtacksman of the excise of the northern shires, humbly shewing unto them that where the petitioner, haveing unhappily ingaged himself in a tack of the excise of five pennies per pint from the first of September, j^M vj^C and ninety five to the first of March, j^M vj^C and ninety seven, and after his great expences and fatigue by the reason of the extreme famine that then appeared and suddenly ensued, [he] could get no toun, shire or paroch set as formerly, nor so much as could reach the one half of his tack duty, and seeing he found, by the express terms of his tack, that in case of famine the same was to be void and null, he immediatly returned to Edinburgh and renunced in the hands of the Lord Belhaven and others, principal tacksmen, protesting he would no further meddle, but be answerable conform to his intromissions. And haveing made also application to the lords of thesaury they, in regaird of his timely diligence and the notour truth of the calamitous condition of the northern countrys, as was attested by the subscriptions of the noblemen, barons and magistrats, gave him a sist in the interim for one half of his tack duty, whereupon and upon orders given to mannage the said shires to the best avail, which he performed with all the application was possible for him, nevertheless the famine dayly increaseing in his district was not known in the south untill the north countrys, being wasted, the droves of the poor over charged the south countries. Then it was that the said George his representations got credit and became a handle to the rest of the tacksmen for obtaining an abatement. And it is to be observed that most of the tacksmen were made capable to support the burden when they had entred in cheap tacks, and that the tack was very near expired before they were made sensible of the famine, so that the petitioner's case is no wayes paralel to the rest, when it is evident he had the double burden of the first and last of the rageing famine, and of a heavie double tack. Nevertheless, the principal tacksmen did harass the said George and cautioners with all the violent methods of quartering whole companies at his house in the country and chamber when at Edinburgh, whereby he was constraintd by these and like methods to raise all the money his privat stock and credit with others could afford, so that, albeit it is evident by the reports of the committee that he only collected eight thousand, eight hundred and seven pounds sterling, yet he was compelled to pay up to the said principal tacksmen, in specie as per recept, ten thousand, four hundred and seventeen pounds [and] nineteen shillings sterling, and that before the act of parliament was made for relief of the tacksmen, which, with upwards of seven hundred pounds sterling the said George expended as per particular account in now these ten years bygone, makes his loss evidently to be no less than two thousand, three hundred and nine pounds sterling. Wherefore upon the whole, it will be a very great hardship if the petitioner shall be only ruined in that tack after his expences and indeavours have been the occasion allenarly of procureing them an abatement of the tack duty and, thereafter, of turning the tack into a collection and so the abatement ought, in justice, be applyed not in proportion to the quotas and tack duty but according to the measure of the calamities which was the cause for which both abatement was granted and thereafter the tack opened. And there being upon report of the commission of parliament a small balance of that excise yet in the hands of the principal and subtacksmen which, albeit but about a third part of the petitioner's sum, yet it is humbly presumed it will be thought highly reasonable the petitioner be refounded out of this proper fund and from this² who extorted his money. Therefore, craveing his grace and the honourable estates of parliament to ordain payment to be made to the petitioner of the said balance in the principal and subtacksmen's hands, the same being but a part of his own money, and that what remains may be remitted to be summarly discussed before any competent judicatory, seeing the petitioner demands nothing for his loss of ten years time and fatigue, as the said petition bears. And, haveing likewayes heard that part of the report of the commission of parliament appointed for stateing and examineing the publick accounts to which the said petition referrs, bearing that it being remitted to them 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 in his favors thereanent, they, before acquainting the parliament of the inquiry they made into that affair, judged it proper to lay before them the foresaid deliverance of parliament in the Lord Belhaven's favors to the end they may see how far it agrees 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 majesty 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 the 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 tack duty and collections, and of the payments made by them, either in money or by bonds, and whither there were any promises 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 will find: primo, that the extent of the Lord Belhaven's tack duty of excise for eighteen moneths, amounts 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 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 ordinarily 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 shilling [and] four pennies sterling, so that there remains eighteen thousand and seven pounds, seventeen shillings 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 or collectors, nor any part thereof from the country, then by the forsaid deliverance of parliament in his lordship's favors the whole ought to be allowed. But, by the inquiry the commission have made, they found: primo, that the tacksmen have intrometted with the sum of five hundreth 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 hundreth and fifty nine pounds, two shillings and six pence sterling, which he retains in his hands. Tertio, that William Bernard, subtacksman for Eastlothian, retains in his hands one hundreth and fourty pounds, eleven shillings and eleven pence sterling. Upon the whole, the said commission were of opinion that when these three last sums are payed up there will remain seventeen thousand, one hundreth and eighty one pounds, eleven shillings and seven pence sterling which, haveing never been collected or 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 said estates of parliament, haveing fully considered the foresaid petition, with the foresaid report of the commission for publick accounts to which it referrs, and being therewith well and ripely advised, they decerned and ordained and hereby decern and ordain the one hundreth and fifty nine pounds, two shillings sterling money in the hands of Thomas Beatoun, subtacksman for the shire of Fyfe, and the one hundred and fourty pounds, eleven shillings [and] eleven pence sterling money in the hands of William Bernard, subtacksman for Eastlothian, conform to the said report, to be payed to the petitioner by the said respective subtacksmen havers thereof, for refounding so much of the loss and damnage represented by the said petition, and recommended and hereby recommend the said petitioner to her majesties' royal bounty for the superplus of the said loss, extending to two thousand and nine pounds, six shillings and one penny sterling money, and ordains letters of horning and all other needful execution to pass upon this decreet in form, as effeirs. Extract.