Act, 25 February 1692, Edinburgh

Act, 29 December 1692, Edinburgh

Att Edinburgh the Tuentie Fyfth Day of Februarij Jaj vjc Nyntie tuo years

A1692/2/1081

Act

Act Subcollectors of the Hearth money

Anent the petitione Given in to the Lords of there Majestyes privie Counsell be the subcollectors appointed for Inbringing the hearthmoney Shewing That where the petitioners have been and are to Continow at vast expenses and paines in the said Collection the persones Lyable Imediatly being the possessors and who are in many places verie Indigent and poor and verie refractorie so that they are not to be Induced to make payment of that which they complean of, as a new kynd of tax And there occurreing Lykewayes a great many difficultyes such as the cases of waste manses or houses where there are only factors upon estates All which occasiones both extraordinarie expenses and trouble The petitioners being obleidged first to find out and then to persew all and everie particular house and persone Lyable in payment of the said hearth money And which Lyes scattered at great distance And whereby the petitioners are in a farr different caice from the waitters of the excyse And who yet are allowed Fyve in the Hundred though there paines and expenses be not so great be the tuentieth pairt as the petitioners And the trueth is that if there Lordships doe not allow the petitioners suteable expenses to there great charges It will ruine them and there familyes and which will occasione no small Loss and inconveniencie to there Majestyes service And sieing it hes been the constant Custome upon allicatione of the taxmen where the tacks have proven hurtfull to them to receave from the Lords of theasurie abatements and that the petitioners Conceaves they are in a much more favourable case then that of tacksmen who ought the more patiently to endure the disadvantage Because they are sole sharers of any profite can be made of the taxes whereas the petitioners are obleidged faithfully to give up whatever is collected And sieing by there Lordships late act of the eleaventh of Februarij The petitioners are ordained to Survey and give in the samen upon oath which is a new thing they never being obleidged to the same befor by any act except where they hade Just ground to suspect the Lists to be false and short And that is alreadie done by the petitioners And which is a work of so great paines and so Long tyme that it cannot be done without a Considerable allowance for the petitioners expences and paines And therefore Craveing that there Lordships would be pleased to appoint salleryes suteable to the petitioners great charge paines and difficultyes and the allowance to be considered proportionally to the place of the countrie they collect and survey sieing it is farr more expenses and trouble in some places then in others both to such of the petitioners as have surveyed any and such as are yet to survey without all which It will be Imposible aither to collect or survey for the future or to compt for what is past which Retards Clearing with the principall Collector and to the prejudice of there Majesties service As the said petitione bears The saids Lords of there Majestyes privie Counsell haveing considered this petition Given in to them be the above subcollectors of the hearth money They ordaine the saids subcollectors Instantly to delyver in to the Clerks of there Majestyes theasurie the List of the hearths which are given up to them and to hold compt for, and make payment of the money receaved be them conforme to these Lists to the Lords Commissioners of there Majestyes theasurie and that upon oath And ordaines the saids subcollectors to make particular surveyes of all the hearths within the severall bounds and places Contained in there respective Commissiones except where the same are unaccessable allennarly And ordaines them to delyver in true and exact Lists of the hearths sua particularly Surveyed be them to the saids Clerks of there Majestyes theasury and that upon oath And the saids Lords declares they will take to consideration the extraordinarie trouble and expenses which these subcollectors may be putt to by Makeing such particular surveyes That Remuneration may be given to them out of the hearths which shall be found out by the particular surveys and are not contained in the Lists alreadie made when these surveys shall be given in to them

At Edinburgh 25 February 1692

A1692/2/1081

Act

Act sub-collectors of the hearth money

Concerning the petition given in to the lords of their majesties’ privy council by the sub-collectors appointed for inbringing the hearth money, showing that where the petitioners have been and are to continue at vast expenses and pains in the said collection, the persons liable immediately being the possessors and who are in many places very indigent and poor and very refractory, so that they are not to be induced to make payment of that which they complain of, as a new kind of tax. And there occurring likewise a great many difficulties such as the cases of waste manses or houses where there are only factors upon estates. All which occasions both extraordinary expenses and trouble, the petitioners being obliged first to find out and then to pursue all and every particular house and person liable in payment of the said hearth money and which lies scattered at great distance and whereby the petitioners are in a far different case from the waiters of the excise, and who yet are allowed five in the hundred though their pains and expenses be not so great by the twentieth part as the petitioners. And the truth is that if their lordships do not allow the petitioners suitable expenses to their great charges, it will ruin them and their families, and which will occasion no small loss and inconvenience to their majesties service. And seeing it has been the constant custom upon allocation of the tacksmen where the tacks have proven hurtful to them to receive from the lords of treasury abatements, and that the petitioners conceive they are in a much more favourable case than that of tacksmen who ought the more patiently to endure the disadvantage because they are sole sharers of any profit [that] can be made of the taxes, whereas the petitioners are obliged faithfully to give up whatever is collected, and seeing by their lordships’ late act of 11 February the petitioners are ordained to survey and give in the same upon oath, which is a new thing, they never being obliged to the same before by any act except where they had just ground to suspect the lists to be false and short, and that is already done by the petitioners, and which is a work of so great pains and so long time that it cannot be done without a considerable allowance for the petitioners’ expenses and pains. And therefore craving that their lordships would be pleased to appoint salaries suitable to the petitioners’ great charge, pains, and difficulties, and the allowance to be considered proportionally to the place of the country they collect and survey, seeing it is far more expenses and trouble in some places then in others, both to such of the petitioners as have surveyed any and such as are yet to survey, without all which it will be impossible either to collect or survey for the future or to account for what is past, which retards clearing with the principal collector and [is] to the prejudice of their majesties’ service as the said petition bears. The said lords of their majesties’ privy council having considered this petition given in to them by the above sub-collectors of the hearth money, hey ordain the said sub-collectors instantly to deliver in to the clerks of their majesties’ treasury the list of the hearths which are given up to them and to hold account for, and make payment of the money received be them conform to these lists to the lords commissioners of their majesties’ treasury, and that upon oath. And ordain the said sub-collectors to make particular surveys of all the hearths within the several bounds and places contained in their respective commissions, except where the same are inaccessible only. And ordain them to deliver in true and exact lists of the hearths so particularly surveyed by them to the said clerks of their majesties’ treasury, and that upon oath. And the said lords declare they will take to consideration the extraordinary trouble and expenses which these sub-collectors may be put to by making such particular surveys that remuneration may be given to them out of the hearths which shall be found out by the particular surveys and are not contained in the lists already made when these surveys shall be given in to them.

1. PC1/48. 79-80.

1. PC1/48. 79-80.