[A1570/10/1]¹

Legislation

Taxation

Forasmuch as there are certain noblemen of this realm and others of good credit to be sent to [Elizabeth I], queen's majesty of England, for treating of such matters as shall tend as well to the advancement and furtherance of the king's grace's authority as to the surety of his faithful subjects professing the same, as also to the quietness of the commonwealth of this realm, and seeing the matter to be of such importance, which for the weightiness thereof may not be lightly regarded, the most honourable messenger is required thereto and the longer attendance shall depend thereupon; which being explained to a good number of the prelates, nobility and commissioners of burghs lately convened, and at length reasoned in their presence, they all, with one advice and consent, freely and voluntarily granted that, for relief of the expenses of the messenger, and in respect thereof, a taxation of £12,000 should be paid by the said estates at the days and within the spaces after-specified: that is to say, £6,000 by the spiritual estate, providing that the third thereof be taken up of the thirds of benefices, so that they shall only be astricted in payment of the two part of the same, £4,000 by the barons and freeholders, and the sum of £2,000 in complete payment of the said whole taxation of £12,000 by the burghs. And for collection of the spiritual men's part of the said taxation, that letters be directed charging all and sundry bishops, abbots and other beneficed persons contained in the tax roll, their factors and chamberlains, personally or at their dwelling places, and, failing thereof, by open proclamation at the principal parish kirks of the benefice upon a Sunday before noon in time of divine service and at the market cross of the head burgh of the shire where the benefice lies, to make payment of the two part of that sum that they and each one of them are stented to to the collector of the sheriffdom wherein their benefices lie, at the days and within the spaces particularly after-specified, under the pain of rebellion and of putting them to the horn, and if they fail therein, the said day being bypast, to denounce them rebels and put them to the horn and escheat and bring in all their moveable goods to our sovereign lord's use for their contempt, providing always that there be ten days free at the least between the day of the charging and the execution of the horning thereupon; and that letters be directed also charging the said collector to bring and make payment of the sums contained in the tax rolls particularly delivered to them for the spiritual estate, namely, the two part of their part of the said tax to be uptaken of the two part of the benefices where there is no special assumption of the thirds, and their the collectors to be² the third of the taxation out of the assumed third of the benefice, and where there is no assumption the beneficed men to pay the whole taxation appropriate to their parts, the collectors always allowing the third of their part of the tax in their third of the benefice of this instant crop and year of God 1570, at the least letters duly executed and endorsed upon the persons astricted to pay the same to John Cunningham of Drumquhassle, collector general appointed to the said whole taxation, under the pain of rebellion and of putting the said collectors to the horn, and if they fail therein, the said day being bypast, to denounce them rebels and put them to the horn and escheat and bring in all their moveable goods to our sovereign lord's use for their contempt; providing always that the horning now to be executed at this time for this occasion upon kirkmen and their factors shall not prejudice them and their successors regarding the privilege granted to them by act of parliament made in the time of [Mary of Guise], our sovereign's dearest grandmother's regency toward the horning of kirkmen for tax. And, for the barons' and freeholders' part, that there be uplifted of every pound land within our realm of old extent 4s, our sovereign's property and kirkland pertaining to the kirk being excepted, for payment whereof that letters be directed charging all and sundry sheriffs, stewarts and bailies that they and each one of them within the bounds of their offices raise and uplift the said sum of 4s of every pound land of old extent (except before excepted) and bring in and deliver the same to the said collector general, under the said pain of rebellion, and failing thereof to put them to the horn and escheat and bring in, etc.; and for their relief that letters be directed charging all and sundry earls, lords, barons and freeholders to make payment and deliverance to the said sheriffs, stewarts and bailies, each one of them within their own bounds, of the said sum of 4s of every pound land of old extent at the day underwritten appointed thereto, under the pain of rebellion, and failing thereof to put them to the horn, so that there be always ten days between the day of the charging and the execution of horning, or else that the sheriffs, stewarts and bailies poind and distrenzie for that as they shall think most expedient, and that the said earls, lords, barons and freeholders have likewise letters for their relief against the ladies of terce, liferenters, conjunct-fiars and subvassals. And, for collection of the burghs' part, that letters be directed charging the provost and bailies of each burgh to make payment of the tax and extent thereof to the said collector general at the said day appointed thereto, under the said pain of rebellion and of putting them to the horn, and if they fail therein, the said day being bypast, to put them thereto; and, for their relief, that letters be directed charging all and sundry the inhabitants of each burgh to convene and elect certain persons to stent their neighbours, and to charge the persons elected to accept the charge upon them, in setting of the said stent upon the neighbours of each burgh, and to convene and set the same and make a stent roll thereupon as appropriate within 24 hours next after they be charged thereto, under the pain of rebellion and of putting them to the horn, and if they fail therein, the said 24 hours being bypast, to denounce them rebels and put them to the horn; and likewise, the said extent being set, to charge the burgesses, neighbours and inhabitants of each burgh to make payment of their part of the said extent to the said provosts and bailies, according to the tax roll made and given out thereupon, within the space underwritten, under the pain of rebellion, and failing thereof to put them to the horn, and if need be to poind and distrenzie for that. And that the said prelates and beneficed men, for their relief, to have letters to charge the freeholders, vassals, subvassals, ladies of terce, conjunct-fiars and liferenters to make payment of their part of the said taxation proportionally at the day underwritten appointed thereto, under the pain of rebellion, and failing thereof to put them to the horn. And to charge the sheriffs to bring in the whole taxation of the spirituality and barons on this side of the Water of Dee on 15 November next to come, the provost and bailies of each burgh likewise within six days and, for their relief, the inhabitants of each burgh within three days after the charge; and on the north side of the Water of Dee the taxation of the spirituality and barons on 20 November next to come, and the provost and bailies of each burgh likewise within six days and, for their relief, the inhabitants of each burgh within three days next after the charge, under the pain above-written.