Scottish Court of Session Decisions

Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR JAMES DALRYMPLE OF STAIR.

The Duke of Hamilton
v.
The Feuars of the Kings's Property

Date: 14 July 1669

Click here to view a pdf copy of this documet : PDF Copy

The Duke of Hamiltoun, as collector-general of the taxations, having charged the feuars of the king's property for payment of this current taxation, several of them suspended upon this reason, That, by the Act of Convention, there is abatement given of a third part, to such shires as [1ie] in the west and south, in regard their retours are higher than the rest of the country, and yet these of the king's property are charged for the whole. It was answered, That that abatement cannot extend to the feuars of the property, because, in all former taxations, they were distinct both from the temporality and spirituality; and, therefore, though, by the Act of Convention, the temporality of these shires be eased, it will not extend to the property; especially seeing the reason of the Act cannot extend to them,—for the feuars of the property did bear no taxation till the year 1592, and then there was a commission granted for retouring them; and that complaint of the high retours of the shires being then known, these of the property would doubtless endeavour to have easy retours. It was answered, That the Act of Convention expressly regulating the taxation, both as to the spirituality and temporality, it cannot be thought but that these members did comprehend the whole; and, seeing the property cannot be of the spirituality, it must be of the temporality, which hath the abatement, as to these shires, without exception: and, albeit the property was lately retoured, yet, there being no rule to estimate a merk-land or pound-land's retour by, or how many pounds of real rent makes a pound of retour, there could be no other rule but to make the retour of the property proportional to the remaining lands lying in that shire; so that, where the other lands are generally highly retoured, it is evidently presumed that the property was so retoured; and, seeing the property did of old pay no taxation, it were strange now to make it bear more than the other temporal lands about it. The Lords found that the property of the shires had the same abatement with the rest of the temporality in these shires.

Vol. I, Page 637.