Scottish Court of Session Decisions

Subject_1 COMMISSIONERS OF SUPPLY.

Sinclair
v.
Commissioners of Supply of Caithness

1742, Dec. 8.
Case No. No. 3.

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Sinclair of Southdun was Collector of Cess from 1731 to 1739 inclusive,—and as there was an arrear due by the County of 1000 merks or thereby of the preceding year, the like arrear of course remained in 1739 when he left the office, because the Receiver-General always imputes payment to the oldest arrears;—and the preceding Collector's first payment was in like manner applied to this arrear 1739, and so forward till this year 1742,—when the Commissioners of Supply of this year, who were all different from the Commissioners 1739 except one or two, directed quartering upon Southdun the Collector of 1739 for this arrear, though Southdun had truly paid up the whole sums by him collected; and having applied to the Commissioners of the year 1739, and got an order discharging quartering, which the party would not obey,—on these grounds he presented a bill of suspension; and in particular that these Commissioners were not Commissioners of the year 1739, and therefore on account of the prohibition in the Cess-acts, that we should not stop the levying the Cess imposed by the Commissioners therein named, Kilkerran Ordinary refused the bill,—and on a reclaiming bill without answers we adhered. I own I was difficulted, but what determined the Court was, that this quartering was ordered as for the Cess 1742, and whether justly or unjustly we could not stop them.—22d December Adhered and refused a bill without answers.—Vide the bill.