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The act 1693 provides, “That the teinds of lands belonging in property to the patron, titular, or tacksman, shall be free of any allocation to the Minister, if there be free teinds beside.” In a process of sale of teinds, at the heritor's instance against a tacksman who had a tack comprehending the teinds both of the pursuer's lands and of his own, and whereof the tack-duty was totally allocated to the Minister, the tacksman insisted, upon the above act, to have the whole tack-duty laid over upon the pursuer, in consequence of which he would have the teinds of his own lands free, without paying any tack-duty therefor. It was answered, 1mo, The act of Parliament gives a power of allocation to the titular or tacksman, but gives no power to alter the locality, being once fixed by decree; 2do, The tack-duty is not the teind of the tacksman's own lands, but what he has covenanted to pay for the teind, which, in all events, he must pay either to the titular or to the Minister. The Lords found, That the defender cannot exempt his lands of any part of the tack-duty. See Appendix.
