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Jean Dalmahoy charges Alexander Hamilton of Binnie for a tack-duty of 2000 merks, due to her for her life-rent lands. He suspends, on this reason, That he has taken the benefit of the late act of Parliament between debtor and creditor; and this sum being above 2000 merks, stands thereby suspended for six years. The charger answers, Non relevat, because the act extends not to rents or tack-duties of lands, albeit exceeding £.1000; but only to borrowed sums, and other money bearing annual-rent, which, in recompence of that forbearance, are accumulated with the principal sums.
The Lords found the act not to extend to rents or tack-duties, and therefore repelled the reason.
