ACT Anent Pole-Money.  
August 30. 1698.  
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 paid of their just Arrears: As also, that the Captains and their inferior Officers, and Seamen who served aboard of the Friggots, appointed for defence of the Coast during the said War, be paid of the Debts found due to them by the Commissioners of the Admiralty, have not only resolved that they will be careful to have the foresaid Arrears and Debts paid, 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 Majesty's 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 liable to, and make payment of the pole-money , in manner after prescribed. Viz. That all unlanded Gentlemen, and all Merchants, Seamen, Schop Keepers, Schopmen, Tradesmen and others, whose free Stock and Means, not including Workmen's Tools, Houshold-plenishing, nor Stocks of Tenants upon their Ferms and possessions, is one thousand Marks, and doth not extend to five thousand Marks, shall be subject and liable 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 Marks or above, and does not extend to ten thousand Marks, 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 Marks or above, in Worth and Value, shall be liable in ten pound of Pole; That all the forenamed persons whose free Stock and Means, not including as above, is twenty thousand Marks, or above fifteen pound of Pole; That all the forenamed persons whose free Stock and Means not including as above, is thirty thousand Marks or above, twenty pounds of pole; That all the forenamed persons whose free Stock and Means, not including as above, is forty thousand Marks. 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 liable to three pounds of pole; That all Heretors of two hundred pounds, and under five hundred pounds of valued Rent, be liable to nine pounds of pole-money; That all Heretors of five hundred pounds, and under one thousand pounds of valued Rent, be liable to twelve pounds of pole-money; That all Heretors of one thousand pounds of valued Rent, and above the same, and all Knights, be liable to twenty four pounds of pole-money; That all Lords pay forty pounds of pole-money; That all Viscounts pay fifty pounds of pole-money; That all Earls pay sixty prunds of pole-money; That all Marquess' 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 Duke's eldest Sons as Marquess', and their younger Sons as Earls. All Marquess' 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 liable in twenty four pounds of Pole. That Widows whose Husbands would have been liable to two pound ten shilling of pole, or above, be subject and liable to an third part of their Husband's 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 Sovereign Courts, Writers to the Signet, Sheriffs and their Deputs, Commissaries and their Deputs, Doctors of Medicine, Apothecaries, Surgeons, and others repute Doctors of Medicine, pay twelve pounds of pole; That all Commissionat Officers of the standing Forces, be liable in four days pay for their pole. That all persons liable 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 Magistrates of burgh's Royal, to meet the third Tuesday of October next, and to take up Rolls and Lists of all the poleable persons within the respective burgh's, containing their Names, Qualities and Degrees, and the value of their Estates; And which Commissioners and Magistrates of burgh's are to give Intimation at the Kirk-door, upon a Lord's 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 Magistrates, and which Rolls the said's 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 liable in the Quadruple of their Pole, one 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 paid 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 burgh's of the Shires where the Persons concerned dwell, For which Discharges are to be given to the Payers gratis: And requires the Commissioners of Assessment and Magistrates of burgh's, or the said Farmers, to cause Intimation to be made for the payment thereof at the Kirk-door of the several parochs 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 liable 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 poinding of their readiest Goods, or Imprisoning their persons, the foresaid poinding 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 said's 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 empowers 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, appropriate 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 paid 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 said's Officers who have clothed their Regiments or Companies in Garrisons, shall be paid of their said clothing Money; And the said Captains of the Frigates who advanced for provision to their said Seamen and Frigates shall be paid 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 said's Officers such part of their Arrears after the first of February 1691. and preceding 1693. As His Majesty shall think fit. And lastly, it is hereby declared, that no persons liable in payment of the pole shall be holden to produce their Discharges or Receipts of the same two years after the Term of payment,  

ACT Continuing the Pole.  
September 1. 1698.  
OUR SOVEREIGN LORD Considering, that the Imposition of a pole granted by the Act of the twenty ninth day of August of this parilament, will not be sufficient for the ends therein-mentioned; Doth therefore with Advice and Consent of the Estates of parliament, add to the foresaid Imposition, a farther Imposition of the like pole, mentioned in the said Act of pole, for a second year, in its several Classes; and for the ends, and in the Terms specified in the said Act: And Ordains the Stating, Uplifting, payment and Application of this second years pole, to be in all respects the same as for the said first pole, the Year, and Terms of Meetings and payments only changed. And His Majesty with Advice foresaid, doth hereby expressly Burden this second pole, with the payment in the first place preferable to all others of the Cloathing-Money due to the Officers, who were in Service preceding the year One thousand six hundred ninety one, in so far as the same shall be found to be still resting unpayed: And also of what shall be found due to patrick Hepburn as Chirurgeon to the Lord Strathnavers and Grants Regiments in that time, either upon the account of Droggs, or Service, as the Lords of Thesaury shall determine.  
Extracted forth of the Records of parliament, by AL. GIBSON.    

Edinburgh, printed by the Heirs and Successors of Andrew Anderson, printer to the King's most Excellent Majesty, Anno Dom. 1698.