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Duke Hamilton charges the Laird of Strichen as heir to his father, who was Sheriff of Inverness, for payment of some terms taxation resting before 1638, who suspends upon this reason, That by the act of Parliament 1663, the Sheriffs are only obliged to bring in the taxation, being charged under the pain of Rebellion only, and without any certification that they are to be liable thereto themselves, unless they did uplift the same. And it were very hard to make an annual Sheriff, such as Strichen was, to be otherwise liable, and though he had been, yet no diligence having been done against him in his own time, his heir after his death, and after so long a time, ought not to be liable for his fault, unless he had been lucratus by it; and the suspender, of his own consent, is content to be countable for what his father intromitted with, and what he did not intromit with is debitum fundi, and may be recovered yet.
The Lords found the reason of suspension relevant.
