Taxation not found due for inclosed grounds, conform to act 1661.
Click here to view a pdf copy of this documet : PDF Copy
The Duke of Hamilton, as Collector General of the taxations, having charged Maxwell of Monreith, he suspends upon this reason, and alleges, That he had imparked and inclosed a ten merk land since the act of Parliament 1661, anent the inclosing of grounds, by which, all lands to be inclosed thereafter, are to be free of all public burdens. It was answered, That the act of convention was posterior, and had no such exception, but, on the contrary, took away all former exceptions. It was answered, That an act of Parliament cannot be derogated or abrogated by an act of convention.
The Lords found the reason relevant, notwithstanding of the act of convention.
