Taxation for a particular year found discharged by a general discharge to the Sheriff, in the books of the Clerk of Taxations.
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The Duke of Hamilton having charged the Laird of Allardine for the six terms taxation, imposed anno 1633, he suspends on this reason, that four terms were paid by the Earl of Marishall, Sheriff, which exoner him, and all other persons of the shire, and is instructed by the books of the clerk to the taxations. It was answered, That the reason is not relevant, because the Sheriffs did ordinarily lift a part of all the six terms, and albeit the Sheriff completed the first four, yet he might have done it out of his own money, or out of the other two, and so when the King charges for the other two, the Sheriff's discharges will exclude him, so that he shall not want the first four, but so much of the other two; and, therefore, unless the suspender can produce a discharge of the first four, the general discharge granted to the Sheriff cannot liberate him. It was answered, That when the King or his collector charges, the collector's general discharges cannot but meet himself, and whether the suspender had paid or not, the general collector cannot seek these terms twice It is true, if the Sheriff were charged, the suspender behoved to show to him his discharge, but the Earl of Marishall, Sheriff, could not charge the suspender for the taxation of these lands, because the Earl of Marishall was both Sheriff and heritor at that time, and sold the land to the suspender with warrandice.
The Lords a found the general discharge sufficient to the suspender, against the general collector, or any authorised by him.
