Subject_1 MULTURES, (THIRLAGE.*)
Date: Sir John Arnot
v.
The Town of Kirkaldy
12 February 1736
Case No.No. 1.
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The act 12mo Annæ, imposing the malt-tax, provides, that where rent is payable in malt, the tenant shall have an abatement of his rent so much as will answer the malt-duty; and it being disputed whether this extended to astricted or intown multures paid by the inhabitants of a burgh for malt; the Lords found, 1mo, That this clause in the act 12mo Annæ was continued in force by the subsequent malt-tax acts; but found, 2do, That that clause does not extend to multures paid for grinding malt at the mill.
* The Cases placed by Lord Elchies under the word “Multures,” fall according to Lord Kames's arrangement under the Title Thirlage.
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