The Magistrates and Treasurer of Aberdeen, v. Sundry Inhabitants thereof
Date: 22 February 1678 Case No. No 39.
No inhabitants can be stented except burgesses exercising trade or merchandise, and that only for their lands and tenements within burgh.
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This was a reduction of a stent imposed by the said town for their annualrents, their stipends, and their excise, 1mo, Because they had not followed the method prescribed by the Lords, between Inverness and Culloden, No 37. by tuck, &c. but only by a hand-bill and advertisement on 24 hours, nor was the necessity of it shown, nor the town books made patent: 2do, Many of them were not liable, because neither merchants nor tradesmen.——The Lords repelled the first, in respect of the act of the town council, which bore it to have been legally and formally done; and found that could not be taken away but by the oath of the magistrates, or other membra curiæ; and sustained the bill, as the usual way of intimation in that burgh; found none, by the acts of Parliament, liable to pay the taxation, but only traffickers, merchants, or tenants, yea not the sons of burgers, who had always resided in their town, except in so far as they were heritors; and that such were not so much as liable for kirk stipends or the King's excise; albeit it was urged, that all who have the benefit of kirk and market should pay these, if they brew ale for their own use, and go to sermons. (See This case, Sec. 2. p. 1866.)
