Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR JOHN LAUDER OF FOUNTAINHALL
Subject_2 SUMMER SESSION.
Date:22 June 1687 The Earl of Cassillis
v.
The Town of Maybole
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The Earl of Cassillis pursues the burgesses and inhabitants of the Town of Maybole, as his tenants or vassals, to relieve him proportionally of the poll-money, conform to the 3d Act of Parliament 1681, and the 34th Act 1685. Alleged,—Some of them did not hold immediately of the Earl, but of Kennedy of Danger, his val-vassor. 2do, None of them were liable, because the Acts only impose that burden on those who are not separately valued themselves; but ita est, they are in the stent-roll, and pay to the collector of the cess of the shire of Air at the valuation of £141 yearly; and it expressly bears to be for Maybole, and its roods. Answered,—This is not for their trade and houses, but only for their acres.
The Lords, on Carse's report, find that the tenants of such vassals as are valued by themselves are not liable to the superior or over-lord for relief of his cess, on these Acts of Parliament: but, before answer to those vassals or their tenants who are valued in common, ordain the suspenders to condescend and instruct whether that article of the valuation be of the whole, and how the particular articles are subdivided, and in what manner the cess is paid by the Town; and if there be any persons therein free from payment of the cess.
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