Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR JOHN LAUDER OF FOUNTAINHALL.
The Inhabitants of Leith v. The Magistrates of Edinburgh
Date: 19 November 1695
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A bill of suspension was given in by the Inhabitants of Leith, against the Magistrates of Edinburgh, of an unjust quota and proportion of cess laid upon them for their houses and trades, to relieve Edinburgh pro tanto; and, to facilitate the passing of their suspension, they also raised a declarator of their privileges and exemption from any such illegal impositions, and that they ought to pay only for their ground, and be stented and assessed with the shire; and could not relieve Edinburgh of any share of their quota, unless they would allow them to be a royal burgh, (for which they had once an erection in Queen Mary's regency;) or else give them a participation of trade; which, by the 31st Act of Parliament 1693, is communicated to burghs of barony and regality.
Answered,—The Town of Edinburgh, in paying all their public burdens, not only assessed the royalty, but all their dependencies, and Leith amongst the rest; and it is so provided by the 14th Act of Parliament 1661, dividing the excise amongst the several shires and burghs; and the Canongate might as well plead immunity as Leith; and, at this rate, the payment of the King's cess may be altogether stopped and disappointed.
The Lords, considering that, for many years bygone, Leith had borne a part of the Town of Edinburgh's quota, and if the inhabitants of Leith were grieved, they might get retention or redress in subsequent terms' cess not yet fallen due, and to stop the custom might create confusion;—they refused the Town of Leith's bill of suspension, but prejudice to them to insist in their declarator, as accords; and would not summarily invert the Town of Edinburgh's possession.
