Scottish Court of Session Decisions

Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR PETER WEDDERBURN, LORD GOSFORD.

Collector of the Taxation
v.
The Feuars of the King's Property in the Western Shires

Date: 14 July 1669

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In a suspension raised by the Feuars of the King's Property, against the Collectors of the late taxation, imposed by Act of Convention, granting some ease to some western shires, ordaining them to be charged only at the rate of two merks upon the pound; and whereas all other shires are charged at the rate of forty shillings: the debate was,—If the King's feuars, not being expressly mentioned in that clause giving them ease, but only the temporality and spirituality, the feuars should have the benefit thereof, as well as other immediate vassals, holders of the King.

The Lords found, That the King's Feuars never having paid taxation before the year 1597, and then being ordained to be stented as the rest of the vassals of the shire; and that the ease was granted upon that consideration, that the retours of these shires were a great deal more high than other shires in the kingdom; That the burden of taxations being only imposed upon them by the said Act, and their retours made accordingly to the rest of tne shires, the reasons of the Act did militate for them; and they were included in the general of temporality; not being excepted from the benefit thereof.

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