THe Estates of Parliament taking to their Consideration, how much it concerns the Honour and Justice of the Kingdom; That the Of­ficers who served in the late War be payed of their just Arrears: As also, that the Captains and their inferior Officers, and Sea-men who served aboard of the Friggots, appointed for defence of the Coast during the said War, be payed of the Debts found due to them by the Commissioners of the Admirality, have not only resolved that they will be careful to have the foresaid Arrears and Debts payed, in so far as they are still resting, but do also toward payment of the Arrears due to the Officers of the Regi­ments lately disbanded, or still in Garrison by the late Establishment, as they shall be stated by the Lords of His Majesties Thesaury, and of the foresaid other Debts, as they are already declared to be due; Freely and Cheerfully offer to His Majesty an Subsidy to be uplifted by way of Pole-money, and for making of this Offer effectual: His Majesty with Advice and Consent of the said Estates of parliament, doth Statute and Ordain, that the persons following be lyable to, and make payment of the pole-money after-mentioned, in manner after prescribed. Viz. That all unlanded Gentlemen, and all Merchants, Sea-men, Schop Keepers, Schopmen, Trads­men and others, whose free Stock and Means, not including Workmens Tools, Houshold-plenishing, nor Stocks of Tennents upon their Ferms and possessions, is one thousand Merks, and doth not extend to five thousand Merks, shall be subject and lyable to two pound ten shilling of Pole, and that all the foresaids persons whose free Stock and Means, not including as above, is five thousand Merks or above, and does not extend to ten thou­sand Merks, shall be subject to four pound of Pole; That all the fore­named persons whose free Stock and Means, not including as above, is ten thousand Merks or above, in Worth and Value, shall be lyable in ten pound of Pole; That all the fore-named persons whose free Stock and Means, not including as above, is twenty thousand Merks, or above fif­teen pound of Pole; That all the fore-named persons whose free Stock and Means not including as above, is thirty thousand Merks or above, twen­ty pounds of pole; That all the fore-named persons whose free Stock and Means, not including as above, is fourty thousand Merks. or above, twenty four pounds of pole-money; That all Heretors of sixty pounds, and below two hundred pounds of valued Rent, be subject and lyable to three pounds of pole; That all Heretors of two hundred pounds, and under five hundred pounds of valued Rent, be lyable to nine pounds of pole-money; That all Heretors of five hundred pounds, and under one thousand pounds of valued Rent, be lyable to twelve pounds of pole-money; That all Heretors of one thousand pounds of valued Rent, and [Page 2]above the same, and all Knights, be lyable to twenty four pounds of pole-money; That all Lords pay fourty pounds of pole-money; That all Viscounts pay fifty pounds of pole-money; That all Earls pay sixty prunds of pole-money; That all Marquisses pay eighty pounds of pole-money; That all Dukes pay an hundred pounds of pole-money; That the Sons of Noblemen foris-familia [...] pay according to their Ranks, viz. All Dukes eldest Sons as Marquisses, and their younger Sons as Earls. All Marquisses eldest Sons as Earls, and their younger Sons as Viscounts; All Earls eldest Sons as Viscounts, and their younger Sons to pay twenty four pounds of pole-money; All Viscounts and Lords Sons to be lyable in twenty four pounds of Pole. That Widows whose Husbands would have been lyable to two pound ten shilling of pole, or above, be subject and lyable to an third part of their Husbands pole, except Heiress who shall be subject to the same pole as their predecessors would have been. That all Nottars and procurators before inferior Courts, and Messengers at Arms, be subject to four pounds of pole-money; That all Writters, not to the Signet, Agents, and Clerks of inferior Civil Courts, and Macers and Under-Clerks of Session, pay six pounds of pole-money; That all Advocats, Clerks of Soveraign Courts, Writers to the Signet, Sheriffs and their Deputs, Commissaries and their Deputs, Doctors of Medicine, Apo­thecaries, Chyrurgeons, and others repute Doctors of Medicine, pay twelve pounds of pole; That all Commissionat Officers of the standing Forces, be lyable in four days pay for their pole. That all persons lyable in the foresaid pole, if poled in different Capacities, are only to pay their highest pole. And for the better stating, Ordering and Uplifting of the said pole. His Majesty with Advice foresaid, Statutes and Ordains, that the Commissioners of Assessment, or their Quorum, shall meet and conveen at the ordinary place of their Meeting, upon the second Tuesday of October next, and there shall divide the whole Commissioners, whether present or absent, into such Divisions, and for such Bounds as they shall see con­venient, to meet the first Tuesday of November thereafter, at the respective places to be appointed, Impowering the saids Commissioners to take up Rolls and Lists of the said poleable persons within the respective Bounds appointed to them, containing the Names, Qualities & Degrees of the several persons, and of the value of the Estates belonging to them, conform to the said Act; And Ordains the Magistrats of Burghs Royal, to meet the third Tuesday of October next, and to take up Rolls and Lists of all the poleable per­sons within the respective Burghs, containing their Names, Qualities and Degrees, and the value of their Estates; And which Commissioners and Magistrats of Burghs are to give Intimation at the Kirk-door, upon a Lords Day, upon three Days warning at least to the persons to be poled, to compear before them at the said respective places to be appointed, and give up their Names, Qualities and Degrees. and values of their Estates to the Effect the respective Poles may be stated and set down by the Com­missioners or Magistrats, and which Rolls the saids Persons are to give up or send under their Hands, or if they cannot write their Name, Quality Degree, and Estate, shall be marked by the Clerk; With Certifica­tion, that such as does not compear, or send under their Hands their Names, Qualities and value of their Estates, or do give up the same otherwise than it should be, they shall be lyable in the Quadruple of their Pole, one [Page 3]half to the Informer who shall make the same appear: And which Lists and Rolls being so made up within the respective Sub-divisions, shall be recorded in a Register of the Shire or Burgh for that purpose, whereof there shall be an abstract sent to the Lords of the Thesaury, betwixt and the third Tuesday of December next, containing the Number of the persons in the several Classes and Ranks above-specified with the extent of their Pole: And His Majesty with Advice and Consent foresaid, Ordains the said Pole-Mony to be payed the first Day of January next to come, or within thirty days thereafter, to the Collector of the Cess, or to the Collector to be appointed by the Farmers, in case the same shall be set in Farm at the respective head Burghs of the Shires where the Persons concerned dwell, For which Discharges are to be given to the Payers gratis: And requires the Commissioners of Assesment and Magistrats of Burghs, or the said Farmers, to cause Intimation to be made for the payment thereof at the Kirk-door of the several Paroches upon the second LORDS Day of Decem­ber, certifying such as shall not make punctual payment at the said first Day of January, or within the said thirty Days thereafter, they shall be lyable in the double, if paying within other thirty days thereafter, or if failing after both the said thirty Days, in the Quadruple of their pole; and Ordains Execution to be used against them for the same, either by the Collector of the Shire, or the Collector to be appointed by the said Farm­er, by poynding of their readiest Goods, or Imprisoning their persons, the foresaid poynding and Imprisonment alwise proceeding upon the Sen­tence of one of the Commissioners for Assessment, or any other Inferior Judge where the person lives, at the instance of the saids Collectors, who are here­by declared Comptable for the said pole, viz. The Collector of the Shire as for the Cess, or the Collector of the Farmer to the Farmer. Likeas His Majesty with Advice and Consent foresaid, hereby impowers the Lords of privy Council, to order and appoint such further Methods and Cour­ses as they shall judge fit for Stateing and inbringing of the pole Money aforesaid, and to allow out of the said pole-Money such Charges and Ex­penses as shall be necessary for Execution of this Act; And His Majesty and Estates foresaid, do hereby strictly destinate, appropriat and appoint the Sums to be raised by this Act for the Ends and Uses above-spe­cified and none other, and to be distribute and proportionally payed to the persons having Interest by the Orders of the Lords of Thesaury, as they shall find their Debts to be due: With this Declaration, that any of the saids Officers who have cloathed their Regiments or Companies in Ga­risons, shall be payed of their said cloathing Money; And the said Cap­tains of the Frigots who advanced for provision to their said Seamen and Frigots shall be payed of their respective Advances both in the first place; And the Estates of parliament having considered the petition pre­sented to them by the Officers of the Scots Regiments that served in Flan­ders and are now disbanded, do humbly recommend to His Majesty, to ap­point out of the foresaid pole imposed by this Act, not exceeding the fourth part thereof to such of the saids Officers such part of their Arrears after the first of February 1691. and preceeding 1693. As His Majesty shall think fit. And lastly, it is hereby declared, that no persons lyable in payment of the pole shall be holden to produce their Discharges or Receipts of the same two years after the Term of payment,