Acts and Ordinances of the Interregnum, 1642-1660. Originally published by His Majesty's Stationery Office, London, 1911.
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Be it Enacted, And it is hereby Enacted by His Highness the Lord Protector, and the Parliament, That toward the maintenance against Spain, and other the affairs of the Commonwealth, The Sum of Five thousand pounds Sterling per Mensem for three Moneths, from the Twenty fifth day of March, One thousand six hundred fifty seven, to the Twenty fifth day of June then next following, Shall be Assessed, Taxed, Collected, Levied and Paid in the several Counties, Cities, Towns and Places hereafter named respectively, by the several Sums, and according to the several Rates and Proportions, and in such manner as is hereafter expressed; (viz.) For every moneth of the said three moneths;
And it be further Enacted, and it is Enacted by the Authority aforesaid, That the Persons hereafter named shall be Commissioners of the several and respective Counties, Cities, Towns and Places hereafter named; (viz.)
For the shire of Argile, General George Monk, one of His Highness Council in Scotland, John Campbel of Glenurgh, Duncan Steuart of Appein, Collein Campbel of Lockniel, John Campbel of Downstasnake, George Campbel,—Campbel of Barbreck, James Campbel of Arkinglus, Arch bald Campbel of Drumfinie,— Campbel of Kilcon, William Ralston of Ralston, —Campbel of Skippinisk, Sir Davel Campbel of Achinbrok, Macdowel of Raray, Macdowal of Dinellut.
For the County of Bamf, Sir Alexander Abercrombie of Galcross knight, Alexander Ogilvie of Kempkarn, Alexander Urquhart of Dunlugus, Alexander Gardny of Troup, Alexander Douglas Doctor of Medicine, George Gordon of Achintowlk, William Junes of Kniermony, Walter Junes of Afflimcart, James Sutherland of Kinminety, Mr. John Abercromby of Farskan, Mr. James Hay of Bellendalloch.
For the County of Berwick and Lauder, General George Monk, John Swinton one of the Council in Scotland, James Earl of Hoom, Sir William Corbune of Lanton, John Hoom of Balcader, John Hoom of Renton, Robert Sinclar of Lockermakis, George Hoom of Camier, Archibald Johnston of Hilton, Walter Pringil of Greengnew, Patrick Wardlaw, George Home of Kinnergem, Patrick Bog of Burnthouses, Archbald Douglas of Lumsden, John Hoom of Kelso, John Edgar of Wedderley, John Ramsey of Edinton, William Sommerwel in Hilton, James Home of Castleshaw, Sir James Cocburn of Rislaw, Mark Ker of Moriston, John Grayden of Erislaw.
For the county of Bute, General George Monk, one of His Highness Council in Scotland; Sir James Stewart of Kirktown, Sir Robert Montgomery of Skelmurly, John Hamilton, Bayliff of Arran; David Bird of Kelburn, John Stewart of Askoge, Symon Stewart of Kilkatin, — Stewart of Ardinhoe, — Bannatyne of Kamis.
For Aberdeenshire, General George Monk, one of His Highness Council in Scotland, and Commander in Chief of the Forces there; Gilbert Earl of Arrol, Major General Morgan, Colonel Cobet, Alexander Douglas Doctor in Medecine, Stephen Winthrop, William Aichel, John Cotterel, Michael Richardson, Esqs; George Gourdon of Conclarachy, James Boord of Auchmeden, Alexander Morrison of Bogney, Gent; William Master of Forbes, Arthur Forbes of Aight, Alexander Forbes of Boynby, Gent. Sir Robert Forquhar of Moony, Sir John Gourden of Haddo, John Woodney of that Ilk, Alexander Master of Frazer, Alexander Frazer of Philorth John Forbes of Bith, William Forbes younger of Leschy, Thomas Forbes of Acorthin, Robert Ferguson of Inwercald, Alexander Jephreys of Kingwells, Robert Forbes Tutor of Oragivae, Robert Burnet Advocate, Thomas Gourden, Gent.
For the city of Aberdeen, The Provost and Bayliffs for the time being; Colonel Cobet, Stephen Winthrop, William Michel Esquire, Sir Robert Forquhar, Thomas Clargis Doctor in Medecine, Andrew More Doctor in Medecine, Major Richardson, Mr. Alexander Jephres, Mr. William More, John Jephres, Alexander Forbes, Alexander Williamson, John Mallis Burgesses; Mr. Thomas Melvin, Thomas Grey, Robert Forbes, Alexander Robertson, Mr. Robert Petrie, Alexander Alexander, Walter Cockeram.
For the County of Air, General George Monk, Earl of Casilis, Lord Cockram, Roger Sawrey, — Crisp, Esqs; Henry Campbell of Cessnock, James Fullertoun of Fullertoun, John Chambers of Gaitgirth, John Hadden of Ontisbin, Gilbert Richard of Barskining, John Schora of Sornbeg, David Boswel of Achinlob, William Giffan, Esq; John Blair of Blair, Sir John Crawford of Kilburn, Sir William Moor of the Wallen, Sir Robert Montgomery of Skelmurle, James Dunlope of Dunlope, Robert Boyd of Pitcon, James Crawford of Baidland, John Cunningham of Baidland, David Boyl of Kelburn, John Kennedie of Collen, Alexander Kennedie of Craigoche, John Mack-Alexander of Corscluys, John Whytford of Balloche, — Boyd of Trochrig, — Kennedie of Knockdaw, — Mackilvien younger of Crimet, Thomas Wallas of Fail. David Blair younger of Adamtoun, James Blair of Munton.
For the Borough of Air, The Provost and Bayliffs for the time being; Lieutenant Colonel Sourey, Captain John Spencer, William Cunningham, John Crauford, John Kennedy, John Osburn, Gilbert Macalmont, Theophilus Rankein, John Paterson Burgess.
For the County of Cathnes, George Monk, the Earl of Caithnes, William Sinclaire of May, James Innes of Sansyde, John Murray of Penniland, James Sinclare of Assers, John Cunningham the elder, of Benlia.
For the Shire of Clackmannon, General George Monk, one of His Highness Council, Sir Charles Erskin of Aba, James Holburn of Mensterry, Sir William Bruce of Stenhouse, Thomas Read Esq; John Cloberry Esq. — Bruce of Keneth, Meldrum of Tillivolly, Andrew Bruce of Clackmannon, and Robert Yong in Claokmannon.
For the County of Dumbarton, General George Monk, one of His Highness Council in Scotland, Earl of Wigtoune, Sir John Coluhoon of Luss, Sir James Hamilton of Orbiston, Richard Ashfield Esq; Robert Boyd of Drumer, Thomal Talbot, Henry Donnel, Esquires, Wil Davise Esq; Governor of Dumbarton Castle, Sir Aula Macaula of Arnicaple, John Douglas of Raystoun, the younger; Robert Hamilton of Barnes, William Stirling of Law, John Colwhoon of Kilmerdimry, John Murhead of Craigtoun,— Minhead of Lacknow, junior; Mr. Crauford of Gloverbill, Mr. James Fleeming of Oxgange.
For the County of Dumfrieze, General George Monk, one of His Highness Council, Charls Howard Esquire one of the Council, Earl of Nidsdale, James Earl of Hartfield, Sir John Grior of Lag, Sir William Douglas of Kilhead, Jeremiah Tolhurst Esquire, John Grimsditch, Esq; William Grew Esq; John Crighton of Craidford Town, John Scott of Garmburrye, John Scot of Newborrough, Thomas Fargison of Kaeloch, Robert Macluen of Lockhioll, James Johnston of Corhead, Robert Forgison of Cragedocock, James Johnston of Westraid, Archibald Douglas of Dornick, William Douglass of Morton. For the Borroughs of Dumfreeze, Sanweare, Loqubmaban, Annan, the respective Provosts and Bayliffs for the time being.
For the Shire of Edinburgh, General George Monk, one of His Highness Council in Scotland, Samuel Disbrow, one of His Highness Council in Scotland, Sir Edward Rodes, one of His Highness Council in Scotland, Adrian Scroop one of His Highness Council in Scotland, Nathaniel Whetham, one of His Highness Council in Scotland, John Swinton of Swinton, one of His Highness Council in Scotland, William Earle of Lothian, John Earl of Tivedale, the Lord Borthwick, Sir James Macgall of Cranston, Thomas Hebrion of Humby, Sir Alexander Inglish of Ingliston, Sir John Wauchop of Niddery, Sir James Hope of Hopton, Sir Archbold Johnson of Wariston Sir James Stewart of Kirkfield, Samuel Johnston Esq; John Thomson Esq; Henry Whaley Esq; Walter Cheesley, Esq; Timothy Wilks Esq; Abraham Homes Esq; Andrew Abernethy Esq; Dr. George Putneys, Richard Clifton Esq; — Brown in Muscleburgh, — Richardson of Smeeton, Sir Robert Dobey of Stenehill, William Rigg of Carbery, William Purneys of Aby-Hill, Samuel Atkins Esq; Patrick Scot of Larigshaw, Mr. Robert Preston of Uterhill, Mr. John Inglis of Cramond, Mark Kerse of Cockpend, Mr. Robert Smith of Smithfield, Sir John Smith of Grotthill.
For the City of Edinburgh, The Provosts and Bayliffs for the time being, Timothy Wilks Esq Richard Clifton Esq; Quarter Master General Caringtoune, John Josse Esq; David Wilkie, E q; Sir John Smith, Sir James Stewart, Mr. John Elies, Mr. John Harper, Mr. John Milne, Robert Lockhart, Andrew Bryson Esq; Mr. Thomas Kincaid, William Thomson Town-Clerk, Mr. Walter Borthwick, Captain James Crawford, Mr. William Ramsay.
For the Shire of Elgen, General George Monk, one of His Highness Council in Scotland, Richard Boke, Sir Ludovick Gordon, Sir Robert Innes, elder; the Lord Brodie, Dunbar of Westfield, — Brodie of Sethem younger, Robert Innes, Alexander Douglas, Charles Gordon, David Dunbarr Esquires.
For the Counties of Fyf and Kinros, General George Monk,— Bermouth of Balcanie, Sir James Lumsden younger, Sir Thomas Nairne, The Laird of Minncrif, Sir Thomas Gourley, — Minuncris of Randerstoune, George Lord Melvill, Sir John Aystoun, David Beathoun Creich, Sir John Preston of Airdrie, Gavin Wemyss of Wuthauk,— Lindsay of Munt, Mr. James Cheap, David Earle of Wemyss, Sir John Wemyss, Sir Alexander Gibson of Durie, the Laird of Oruck, Mr. David Wemiss of Balsarg, Mr. Andrew Aystoun of Kinglessie, Mr. Andrew Muncris, John Earl of Tueddal, Sir Henry Watla of Pittievie, Robert Dempter of Babugie, John Scot of Spencer field, the Laird of Dobbhill, Sir James Halkie.
For the Burroughs of St. Andrews; Dysert, Kirkaldie, CowperAnstruther-Easter, Pittenweem, Dumfermling, Creall, Kinghorn, Anstruther-Wester, Inner Keithing, Kildremy, Bruntisland, The Provosts and Bayliffs for the time being respectively.
For the Shire of Forfar, General George Monk, one of His Highness Council in Scotland, James Lord Carnegie, John Lindley of Edgel, Robert Arbuthnott of Findaurie, George Summer of Balzeordie, James Scot of Sogie, David Lord Lowry, Peter Young of Seaton, Sir James Ogilvie, James Ruthen of Gardine, The Lord Brierheine, Sir Alexander Widderburne, Olive Campbel of Lindie, Colonell Ralph Cobbett, the Lord Cooper, — Creichton of Ruthwin, John Ogilvie of Balsoar, David Graham of Fintrie, Frederick Lyon of Brigtone, Harie Mawle of Melgin, Colonel David Barcley.
For the Shire of Haddington, General George Monk, one of His Highness Council in Scotland, John Swinton of Swintone, Esq; one of His Highness Council in Scotland, James Earl of Hoom, William Earl of Roxbrough, John Earl of Haddington, John Earle of Tivedayll, the Viscount of Kingstone, Edward Whalley Esquire; Commissary General, Sir Robert Fletcher, of Saltone, Sir James Hay, Thomas Hepburne of Humbie, George Hoom of Foord, Robert Hepburne of Keith, John Hepburne of Smeeton — Browne of Colstone, Francis Hepburne of Beenstone, Mr. Robert Sinclare of Longformagus, Mr. Alexander Hay of Bars, Doctor Hepburn, Thomas Hamilton of Preston, Sir Alexander Morisone of Preston Grange, Archbald Sydserfe of Ronchlau, Robert Atkison, Esquire.
For the Burrough of Dunbar, the Bailiff for the time being, George Adamson, George Forrest, Thomas Purneys, Mr. George Thomson, William Bryson, William Nood, Walter Young, William Cockburne, Burgesses.
For the shire of Innernesse, General George Monk, Earl of Murray, Hugh Frazer, Master of Lovet, Sir James Mackdonel, Hugh Frazer of Stroney, Kenith Mackinsey of Coole,—Mackinsey of Kilcowey, the Laird of Mackentosh, William Mackentosh of Kellyhay Senior, Alexander Mackentosh of Cannage, Myles Man, John Hill, John Forbus of Colodin,—Frenser of Belledrum junior.
For the Burgh of Invernesse, The Provost and Bayliffes for the time being, John Forbes, David Cuthbert Deane of Guild, Daniel Fowler, Duncan Forbes, John Polson, Alexander Dunbar, James Fowler and Robert Bayle Burgesses.
For the Sheriffdome of Kincardine, General George Monk one of His Highness Council for Scotland, Robert Viscount of Arbuthnott, Sir Alexander Carnegie, Sir Robert Grahame, The Lord Halcartone, Sir Gilb. Ramsay, William Rait Esq; John Barclay Esq; Thomas Allardes Esq; Harie Barclay Esq; Andrew Arbuth no, Esq; Robert Keith Esq; John Stretton of Lawrenston, Will. Neparte, David Barclay.
For the Shire of Lannerick, Generall George Monk, one of His Highness Council in Scotland, Sir William Lockhart of His Highness Council in Scotland, the Earl of Carnwath, the Lord Blantyre, Sir William Carmichaell, Sir Daniell Carmichaell, Sir John Cheisly, Sir James Hamilton of Orbieston, Sir Wil. Weir, Sir William Bailzie, Sir Walter Stewart, Sir Robert Hamilton, Collonell Asfield, Lieut. Coll. Symons, Major Dorney, James Hamilton of Dalzell, James Hamilton of Woodsal, Mr. John Lockhart Advocate, James Crafurd of Kipbie, John Bannatyne of Corhous, Senr. William Bailey of Hardington, William Laurie of Blackwood, George Lockhart, Advocate, James Stewart of Castlemilh, James Hamilton of Salcraig, William Brown of Dolphington, William Lindsay of Cowington, Thomas Hamilton of Prestone, John Somerwell of Drum, Gawin Hamilton of Roploch, William Lockhart of Park, William Chancellor of Sheil Hill, William Bailzie of Littergill, James Bell of Littlegowan, Halbert Nisbit, George Lockhart Esquires.
For the City of Glasgow, the Provost, Bayliffs, and Dean of Gild for the time being. Colonel Ashfield, Major Dorney, John Bell, John Graham, George Potterfeil, John Walkenishaw, Walter Neilson, Mr. John Spreult Burgess, John Anderson of Dowhill.
For the shire of Linlithgow, General George Monk, one of His Highness Council in Scotland, Sir Robert Drummond of Medox, Sir Joseph Douglas of Dundas of that Ilk, elder,—Dundas of that Ilk younger, George Dundas of Dudiston, George Drummond of Carlowry, and Andrew Bryson Esq.
For the County of Nayrne, General George Monk, one of His Highness Council in Scotland, Richard Beck Esq; Brodie of Lethew elder, Cambell of Cadell, Rosse of Clova, Sutherland of Kinsterie, Falconare of Moynies.
For the Shire of Pebles, General George Monk, one of His Highness Council in Scotland, Samuel Disbrow one of His Highness Council in Scotland, John Earl of Traquair, John Earl of Tivedayll, Sir Alexander Murray of Blakbarony, Sir John Netch of Dark, Sir Michael Nesmith of Posso, David Murray of Stanhope, Mr. John Hay of Haystoune, Robert Hunter of Polmund, Robert Murray of Skirling, William Horsbrught of Horsbrught, Archbald Murray of Blackbarony younger, Henry Whalley, Esquires.
For the Shire of Perth, General George Monk, one of His Highness Council in Scotland, John Earl of Tullibardin, David Earl of Weam, James Lord Drumond, Sir Edward Rans, J—Earle of Linthigoe, James Lord Cooper, Thomas Lord Ruthvan, Sir Thomas Blair of Baltheyock, Sir William Achinfleck of Balmannow, Sir Peter Hay of Magnich, elder; Sir Thomas Stewart of Gawrintilley, Sir James Campbell of Laws, William Daniel, John Pearson, Francis Aldersey, Esqs; Sir George Preston of Valleyfield,—Dennis Esq, Governor of Weems; Rouland Gascoun Esq; George Elsmoore Esq; Governor of Drumond, Peter Hay of Lees, John Blair of Arblair,—Campbell of Cruning, James Menzies of Coldary, Alexander Menzies of Comery, Henry Christer of Header, John Campbell of Glanlinrguy, Elder; Patrick Rottrey of Craighall, James Master of Rolle, John Drumond of Ballosh, Mr. George Olniaed of Pethibles, John Campbel of Knockhill, William Murray of Ochtertyre, junior, William Blair of Kinfauns, James Stewart of Aborthlick, Junior; James Sterling Baron of Anthyl,—Robertson of Stralloch, Dowell Robertson of Kinkragy, John Campbell of Fordy, Hugh Mitchell of Kincherothy, John Moncrith of Easter Moncrith, David Drumond of Envermay, James Mercer of Aldeg, Mr. Thomas Murray and John Campbell of Glanochy younger.
For the County of Renfrew, General George Monk, William Lord Cochran, Sir James Hamilton of Orbistoun, Sir George Maxwell of Netherpollos, Sir Lodowick Houston of Houston, Sir Patrick Maxwell of Newark, John Shaw younger of Grinock, John Potterfield younger of Duchele, William Moor of Canlewek, William Moor of Channeristoun, Sir Adam Blair of Bogtoun, Archbald Stewart of Scottistoun, Gawin Walkinshaw of Walkinshaw, John Birsbain of Bishoptoun, Patrick Fleming of Barrochane, James Orr of Langstellie, Sir John Craffurd of Kilbirnie, Gawin Cochran Esq; Cornelius Crawfurd of Jordan-hill, Robert Alexander of Paisley, James Wallis of Bardran, — Cunningham of Craigens.
For the County of Roxburgh, George Monk General, William Earle of Roxborough, William Earle of Lothian, Charls Howard, one of His Highness Council, Sir Archibald Douglas, Sir Andrew Ker, Sir Gilbert Eliot, Sir Thomas Ker, Gilbert Ker Esq; Andrew Ker of Snilays, Pringle of Stichell, John Scot of Langshaw, John Rutherford of Edderston, John Scot of Garumbery, Gideon Scot of High Chester, William Ker of Newton, Patrick Scot of Thirleston, Patrick Scott of Langshaw, Robert Scot of Bradoch, Robert Ker of Crelinghall, Henry Mackdowall of Mackerstane.
For the Shire of Selkirk, General George Monk, one of His Highness Council in Scotland, Col. Charles Howard, one of His Highness Council in Scotland, Samuel Disbrow one of His Highness Council in Scotland, John Earle of Traquair, Sir William Scot of Eckwood, Alexander Pringle of Whitebank younger, Patrick Scot of Thirlestone, George Pringle of Toudley younger, Henry Whalley Esq; — Scot of Langshaw younger, John Murray of Philip Hauch, John Riddall of Hauning.
For the Shire of Stirling, Generall George Monk one of His Highness Council in Scotland, Thomas Read Esq, Sir Thomas Nicholston of Carnoch, Sir William Bruce of Stenhouse, John Cloberry Esq, Sir Alexander Pearson of Southall, Mr. John Justice, John Coburn Esq; and Sir Thomas Hope of Hopton.
For the Shire of Sutherland, Generall George Monk, Commander in Chief of the Army in Scotland; John Earl of Sutherland, George Lord Strathnavern, Sir Robert Gordon of Embo, Sir Robert Monroe of Fowlis, Miles Man, Esq; Robert Gray of Skiboe, Alexander Gray of Kreich, Patrick Dunbarre of Sydree, David Rosse of Pitcaline, Robert Gray of Arboe, John Sutherland of Celin,—Murray of Spanndall, William Gordoun in Doill, John Crawford, Josias Campbell.
For the Shire of Wigton and Kirkowbright, General George Monk, John Earl of Cassilis, James Earle of Galloway, Sir John Macgie, Sir Andrew Agnew, John Lord Kirkowdbright, William Grierson of Bargorton, William Gordon of Craik-Cow, Alexander Mackdowall of Logon,—Mackdowall of French, Alexander Maccullo of Marton, John Dunbarr of Mochdrum, William Gordon of Earleston, John Gordon of Rusco,—Lenox of Kaly, John Maxwell of Milnton, William Gordon of Chimers, Sir Robert Maxwell of Orcharton, David Dunbar of Baldon, Alexander Stuart of Fisgil, James Dalrimpill of Stoir, Patrick Macdowall of Logan, John Vans of Barnbarro, John Macdowall of Kilespie, Patrick Macgie of Largs, William Maxwell of Monreith, John Houston of Drumaston, William Macquffock, William Adair of Kinhilt, Captain William Green, Colonel William Stuart, Maxwell of Monshein, Sir James Macdowall.
And for the more equal and right proportioning the several sums before mentioned, Be it further Enacted by the Authority aforesaid, That the several Sums of Money to be Rated, Assessed and Levyed by vertue of this Act, shall be Taxed and Assessed by a Pound Rate, on the several Parishes in the respective Counties, Cities, and places aforesaid, for all and every their Lands, Tenements, Hereditaments, Annuities, Rents, Parks, Warrens, Goods, Chattels, Stock, Merchandizes, Office, or any other real or personal Estate whatsoever, according to the value thereof; that is to say, so much upon Every Twenty shillings Rent or yearly value of Land and real Estate, and so much upon Money, Stock, and other personal Estate, by an equal Rate (wherein every Twenty pounds in Money, Stock, or other personal Estate, shall bear the like charge as shall be laid upon every twenty shillings yearly Rent or yearly value of Land) as will raise the Monthly Sum or Sums charged upon the respective Counties, Cities and Towns aforesaid: For the better effecting whereof, It is hereby Enacted, That the several and respective Commissioners hereby appointed for the several and respective Counties, Cities, and Towns aforenamed, shall meet together at the most common and usual place of meeting in each of the said Counties, Cities, and Towns respectively, on or before the Fifteenth day of July in this present year One thousand six hundred fifty seven.
And the said Commissioners, or so many of them as shall then and there attend and be present, shall cause this present Act to be put in Execution, according to their best discretion and judgement; and having agreed amongst themselves of some general Rules and Directions for the doing thereof, and appointed another time for the second General Meeting, which shall be on or before the nine and twentieth day of July aforesaid at the furthest, to Receive the Returns from the several Counties, Stewartries, Cities, Burroughs, Parishes, and Places; And then with all convenient speed they or any two or more of them, shall nominate and appoint Two or Three of the honest and able Inhabitants in the several and respective Parishes to be Surveyors and Assessors; who (or any Two of them) are to ascertain and rate the yearly value and profits of the said Parishes and Places for which they shall be appointed Surveyors and Assessors, and shall return the same to the said Commissioners, or to such person or persons as shall be appointed to receive the same, four days at the least before the Second General Meeting of the said Commissioners; to the end that the said Commissioners may deliver in all the Surveys to be made throughout the said Counties, Cities and Towns aforesaid, at the said Second general meeting appointed as aforesaid, at or before the Nine and twentieth of July, One thousand six hundred fifty seven aforesaid. And for the better proceeding and more perfect discovery of the truth in the said Surveys, that the intention of an equal Rate throughout the several places aforesaid, and every part of them, may be obtained, the said Commissioners in their several and respective Divisions and Limits, or any two of them may and are hereby authorized to Administer an Oath (if they shall see cause, unto the respective Surveyors and Assessors, for their faithful discharge of the trust reposed in them, and for the just and impartial dealing in the same: And the said Commissioners, or the major part of so many of them as shall be present at the said Second general meeting, shall upon view and perusal of the said several Surveys cast up the true yearly revenue and profits of the whole County, City, or Town, to the end that an equal Pound-rate may be appointed upon every Parish, according to the proportion and sum of Money charged upon the said County, City or Town, by vertue of this present Act; which proportion and equall rate the said Commissioners or the major part of them present, as aforesaid, are by vertue of this Act authorized and appointed to make.
And that being done, the Commissioners or any two of them, shall by themselves, or by their Warrants to the High Constables and other Officers or persons within their several Divisions, cause the said severall proportions and sums of money for the whole three Moneths to be at once equally assessed and taxed in due manner and form, according to the true intent and meaning of this Act, and appoint Assessors for the perfecting thereof, who are hereby authorized and required to put the businesse with all care and diligence in present Execution, observing the Rules in this Act prescribed for the equall Assessing of all Estates both reall and personall, within the Parishes of their respective Divisions. And for the compleating of the sum or proportion charged upon the same. And to the end the said Rates be equally and indifferently Assessed, and the Moneys duly collected and true Accompt thereof made, the said Assessors are hereby required within six dayes after such Assessments made, to deliver one copy of their respective Assessments fairly written and subscribed by them, unto the said Commissioners in their respective Divisions. And the said Commissioners or any two or more of them are hereby ordered and required to sign and seal two Duplicates of the said respective Assessements, whereof one Duplicate the said respective Commissioners are to deliver to the respective Collectors, with Warrant forthwith to collect the said three Moneths, so as the whole sum due for the same, may be paid as in this Act is directed, to the respective Receivers General of His Highness Revenue in Scotland, and another Duplicate to the Commissioners of his Highness Exchequer in Scotland.
Commissioners may name collectors; Allowances of collector nd clerks.; Distress on refusal to pay rates.; Assistance to collectors.; Commissioners to determine differences between distrainers and distrained.; Where distress cannot be had, persons refusing to pay to be imprisoned and their estates sequestered.; Tenants to pay rates and deduct landlords' share from rents.
And the said severall Commissioners, or any two or more of them, are hereby authorized from time to time to nominate and appoint one or more sufficient, honest and able persons in every Division or Allotment, to be Collectors of the said Money so assessed and rated, which said Collectors and every of them, are hereby authorized and required forthwith to collect the said Money so Assessed: And the said Commissioners or any three or more of them, are hereby authorized to allow one peny in the pound to the said Collectors, and their Sub-Collectors, for their pains in Assessing and Collecting the said Moneys, and one peny in the pound to the Commissioners Clerks for their pains in fair writing the Assessments and Duplicates: And if any persons shall refuse or neglect to pay any sum of Money whereat he shall be rated or assessed, That then it shall and may be lawfull to and for the said Collectors, or any of them (who are hereby authorized and required thereunto) to Levy the sum Assessed by distress and sale of the Goods of such Persons so refusing or neglecting to pay, deducting the sum assessed, and reasonable charges of distraining, and restore the over-plus to the owner thereof; And to break open any House, Trunk, Chest, or Box, or any thing where any such Goods are, and to call to th ir Assistance any of the Forces next adjacent, to or within the Cities, Counties, Towns, or places where any resistance shall be made, or any other Officer or Officers, person or persons, Civil or Military, whatsoever; which said Forces, Officers, and Persons, are hereby required to be aiding and assisting in the Premises, as they will answer the contrary at their perils. And if any difference or question happen upon the taking of such distress between the parties distrained or distraining, the same shall be ended and determined by the said Commissioners, or any two or more of them, and the said severall Commissioners, or any two or more of them, are hereby authorized to use such other lawfull wayes or means for the speedy levying of the said Assessments, as to them shall be thought fit: And if any person or persons shall neglect or refuse to pay the Assessments, and convey his or their Goods, or other personal Estate, whereby the sum of Money so assessed cannot be Levyed according to this Act, then the said respective Commissioners, or any two or more of them, are hereby authorized to imprison the person, and Sequester the Estates of every such person, for the advancement of the said Service: And the severall and respective Tenants or Tenant of all Houses and Land, which shall be rated by vertue of this Act, are hereby required and authorized to pay such sums of Money as shall be rated upon such House or Lands, and to deduct out of their Rents so much of the said Rates, as in respect of the said Rents of every such House and Land, the Landlords should or ought to pay and bear; and the said Landlords, both mediate and immediate, according to their respective interests, are hereby required to allow such deductions and payment upon the receipt of the residue of their Rents.
And be it Enacted that every Tenant, paying the said Assessment, shall be acquitted and discharged for so much money as the said Assessments shall amount to, as if the same had been actually paid unto such person or persons unto whom his Rents should have been due and payable: And if any difference shall arise between Landlord and Tenant, or any other concerning the said Rates, the said severall Commissioners or any two or more of them, in their said severall Divisions, shall and have hereby power to settle the same as they shall think fit: And in case the proportions set by this Act upon all and every the respective Counties, Cities, Towns and places, shall not be so fully Assessed, Levyed and Paid according to the true meaning thereof; or that if any of the said Assessments shall be rated or imposed upon any person not being of ability to pay the same, or upon any empty or void House or Land, where the same cannot be collected or levyed, or that through any other wilfulness, negligence, mistake, or accident, the said Assessment shall fall short, and not be payd, so that the whole sum by this Act charged upon each County, City or place, happens not to be payed to the said Receivers Generall, by the times and as in this Act directed, That then and in all and every such cases, the severall and respective Commissioners, Assessors, and Collectors aforesaid, and every of them respectively, are hereby authorized and required, to Assess or cause to be Assessed, Collected, Levyed and payed, all and every such sum and sums of Money upon the respective Counties, Cities, Town or Places, or upon the several and respective Divisions and Parishes where the same shall be Unassessed, not Collected, Levied, or not payd, the said New Assessment to be made, Collected, Levyed and payd, in such manner, and by such means as in this Act for the Assessment is declared.
And it is further Enacted, that if any person or persons shall find him or themselves aggrieved, that he or they, is, or are overrated, and shall within six dayes after demand made of the sum of money Assessed on him or them, complain to the Commissioners who signed or allowed his or their Assessment, the major part of the said Commissioners who signed or allowed his or their Assessment, shall have and have hereby power upon examination, within eight days after the demand as aforesaid, to relieve such person or persons and to charge the same upon such other person or persons as they shall see cause: And the said Collectors and every of them are hereby required from time to time to pay such sum or sums of Money as shall be by them Collected by vertue of this Act, to the Receiver General appointed by the said Commissioners for the receiving of the Moneys to be levied by vertue of this Act, for the County, City, or Town wherein they are Collectors.
And be it Enacted by the Authority aforesaid, that power be and is hereby given to the Commissioners at their first or second general meeting as aforesaid, in the several and respective Counties, Cities, and Towns in this Act nominated, to appoint in every particular County a General Receiver, who shall receive the Assessments of the said Counties from the particular Collectors and Subcollectors; And the said general Receiver of each particular County shall forthwith transmit, or cause to be payd the moneys by him received, unto the Receiver General of His Highness Revenue, or where, or to whom he shall appoint to receive the same, and the said Receiver General of His Highness Revenue is hereby authorized to allow unto the said Receiver General in each County, a Salary for his pains (not exceeding one peny in the pound) upon the clearing of his Accompt.
And be it further Enacted by the Authority aforesaid, that if any person or persons shall wilfully neglect to perform his duty in the due and speedy execution of this present Act, the said respective Commissioners, or any three or more of them, have hereby power to impose on such person or persons so refusing or neglecting their duties, such fine or fines as to them shall be thought fit, and cause the same to be levied by distress and sale of his or their Goods in manner aforesaid.
Fines.; Penalty for detention of sums received by Collectors, and Receivers General.; Controversy among Commissioners, how to be determined.; No exemption of privileged place or person.; Or of feefarm rents, annuities, etc.; Tenants of such rents or annuities to pay rates.; Indemnity to such tenants from further payment.; Double assessment on persons living beyond the seas (merchants excepted).; Proviso concerning pound rate.; Commissioners may appoint Surveyors and administer oath to them.; Universities, colleges, and hospitals etc., exempted from assessment.
Provided, That no fine to be imposed by any of the said Commissioners, shall for any one offence exceed the sum of Twenty pounds; and that all Fines so imposed shall be payed to the respective Receivers General; and by them to the Receiver General of His Highness Revenue, for the use of the Forces raised by Authority of Parliament: And if any Collector or Sub-collector shall neglect or refuse to pay, or detain in his or their hands any sum or sums of money by them received by vertue of this Act, and not pay the same as in and by this Act is directed, the said Commissioners or any three or more of them in their respective Divisions are hereby authorized to Imprison the persons, and sequester the Estates of every such Collector or Sub-Collector for the satisfaction of the Moneys so received and detained by them as aforesaid, and to cause the same forthwith to be paid to the Receiver General of that County or place: And if any Receiver General, that shall by vertue of this Act be appointed for the Receipt of any Sum or Sums of money thereby to be assessed, shall neglect or refuse to pay any Sum or Sums of Money by him so received as aforesaid, and not pay the same as in and by this Act is directed, so that the County or Place for which he is Receiver, is thereby put to a further charge in Providing and paying to the Receiver General of His Highness Revenue, the sum or Sums by him so received and detained, the Commissioners of such County and Place are hereby authorized to appoint a General meeting; and the major part of the Commissioners then and there present, are hereby impowered to imprison the person, and sequester the Estate of such Receivers General, and to satisfie and pay to such County or Place that by means aforesaid shall be further charged, the Sums they have been so further charged withall by means of such Receivers General detaining in his hands, and not paying the Moneys by him received to the Receiver General of His Highness Revenue aforesaid. And it is hereby Enacted, That in case any Controversie arise concerning the said Assessments, or the dividing, apportioning, or payment thereof, which concerns any of the Commissioners by this Act appointed, that the Commissioners so concerned in the said Controversies have no voice, but shall withdraw at the debate of any such controversie, until it be determined by the rest of the Commissioners. And be it hereby Enacted by the Authority aforesaid, That no priviledged Place or Person, Body Politique or Cor porate, within the Cities, Counties, Towns and places aforesaid, shall be exempted from the said Assessments and Taxes, but that they and every of them, and also all Fee-farm Rents, and other Rents of the late Kings Revenues, all Rents and other Sums received by the late Court of Ward out of any Wards, Infants, or Lunatique Estates, and all other manner of Rents, Payments, and Sums of Money, and Annuities, issuing out of any Lands within any City or County, shall be lyable towards the payment of any Sum by this Act to be Taxed and Levyed, and all the Tenants of any Fee-Farm Rent, other Rent, Sums of Money or Annuities aforesaid, are hereby directed and authorized to pay the proportional according to the Rate and Assessment by this Act appointed and Enacted; and all such Tenants shall be hereby saved and kept harmless by authority of this present Act, from any further payment of such portion of any such Rent, Rents, Sums or Annuities to the Exchequer, or to any person or persons to whom any such Rent, Rents, Sums of Moneys or Annuities as aforesaid shall or ought to be payd to all intents and purposes whatsoever, as full and as ample as if they had payed the same in the Exchequer, or to any person or persons to whom the same is received and become due. And it is hereby enacted, That all those persons who have left the Commonwealth, and removed themselves beyond the Seas to inhabit (except Merchants, whose affairs do necessarily call them abroad) shall be assessed a double proportion upon their Lands, Stocks, and Cattels, of what others for the Lands, Stocks and Chattels of the like value shall be assessed: Provided nevertheless, and be it further Enacted, That in case the way and manner of assessing by a pound rate, in this present Act prescribed, shall prove any way prejudicial or obstructive to the bringing in the Assessments, appointed by this present Act, that then and in all such cases the said Commissioners in any of the said Cities, Counties, Towns and places before mentioned, where such obstructives shall be or happen, shall appoint a General meeting together, and the major part of them then present may and are hereby authorized, for the removal of all obstructions, and the more and effectuall execution of this Act, to proceed according to the justest and equall way of rates held in such places in the apportioning, Levying, and Assessing the respective sums charged upon them, any thing in this Act contained to the contrary notwithstanding: Provided alwayes that it shall and may be lawfull to and for the Commissioners in this Act named, or any three or more of them, for the more just and impartial surveying of any Lands in the severall and respective Counties, Divisions, Parishes, and places, to appoint two or three such other able Surveyors, as to them shall seem meet, the persons not residing within the Limits and Divisions where such Lands lie that are to be surveyed, and that it shall and may be lawfull for the said Commissioners, or any three of them to administer an Oath, if they shall see cause, unto the said Surveyors, for their faithfull discharge of the trust reposed in them, and impartiall dealing in the same: Provided also that nothing contained in this Act shall be extended to charge any of the Masters or Scholars of the Universities or Colledges in Scotland, or any other Officers in the said Universities, Colledges, or Schools of any Hospital or Almeshouses, for and in regard of any stipend, Wages or profit whatsoever arising or growing due to them in respect of the severall places and imployments in the said Universities, Colledges, Schools, Hospitals, or Almeshouses, for or in respect of any Rents or Revenues, being to be received or disbursed for the immediate use and relief of the same.
Provided that no Tenants, who hold or enjoy any Lands or Houses by Lease or any other Grant from any of the said Hospitals, do claime, or enjoy any freedome, exemption, or advantage of this Act, but that all the Houses and Lands as they so hold, shall be rated and assessed for so much as their yearly worth, over and above the Rents received, and payable to the said Hospital, Provided nevertheless that no Clause or Proviso in this Act shall extend to the lessening or abatement of the full sum, by this Act appointed to be taxed, levyed and payed, but that the same be fully assessed, taxed, and levyed, collected and payed in the severall respective Counties, Cities, and places aforesaid, in such manner and form, and to such uses as is herein before mentioned and declared: And that the severall and respective Commissioners, and every of them, shall from time to time, give a perfect accompt of all their doings and proceedings to the Commissioners of His Highness Exchequer in Scotland.