UNTO HIS GRACE, HIS MAJESTY'S HIGH COMMISSIONER And the Honourable ESTATES OF PARLIAMENT The COLLECTORS of the POLL imposed Anno 1693.  
Humbly Sheweth,  
THAT for payment of the Arrears due to the Army preceding the First of February 1691, and out of these for payment of the Arrears due by the Army to the Country, there is a Poll imposed conform to the several Classes expressed in that Act: Whereby the Commissioners of the several Shires were to sub-divide themselves, and take up the Roll of the Polable persons of each Paroch, and return the same betwixt and the first of October 1694 to the Lords of Thesaury, or Pol-Office, and the Persons liable conform to these Rolls, were to pay at Martinmas in the said Year 1694, under the pain of the Quadruple.  
This being a new Imposition, both as to the Subject and way of Uplifting, and diffused over all the Nation, and we being desirous to serve His Majesty therein prevailed at the Roup by offering Forty Four Thousand one Hundred Pound Sterling therefore, and got a Tack thereof; whereby we were to have the Roll of the polable persons betwixt and the first of October, and thereby to lift the Pole itself according to these Rolls at Martinmass 1694. under the pain of the Quadruple from each deficient.  
When the first of October came few Rolls were returned, whereupon we acquainted the Theasury therewith, both by Petition and Instrument; and also the Lords of Privy Council issued forth several Proclamations for supplying these defects: But for all this the Rolls were never completed nor payments timously made, so that the Quadruples fell due.  
We were necessitate to send several persons of Quality to represent our case to His Majesty, that the Tack was not fulfilled to us, and the Quadruples incurred, the uplifting whereof would be a great hardship to the People, whereupon his Majesty first sisted Execution for the Tack-duty, and then with consent of Parliament turned the Tack of the said Pole into a Collection. By the Act turning the Tack into a Collection, The reasons for so doing expressed in the Act are, That the levying of Money by Pole being new, and the Country and others concerned not observing the Rules and Ordinances contained in the Act of Parliament thereanent, but throw their failzie incurring the Quadruples appointed be the said Act by way of penalty, the foresaid Tacksmen were not able to pay the forsaid Duty, unless they had been allowed to exact the foresaid Quadruples, which had visibly tended to the great oppression and disturbance of the hail Kingdom. Therefore His Majesty and Estates of Parliament liberate us from the foresaid Tack, and ordained us to Compt as Collectors, and gave a Commission to the Honaurable Persons therein named to take in our Account, & determine all differences thereanent; and to ferm the same at 30000 lib. Sterling as the minimum, and no person being able to offer that Sum, the Lord Balheaven and others, for the behoove of the Officers for whom the Pole was imposed, took the same at that rate.  
The Commission after much Pains and Travel prepared and presented a Report to the Parliament, in two points, whereof we are principally concerned. The First is, whether our Expenses ought to be allowed to us conform to the Account we have offered. And Secondly, Whether we can be further liable for the Vintuples then for Ommissions and Concealments of our own Intromissions, but not for the Vintuples of the Concealments of our Subcollectors, for which they themselves as the Persons guilty, ought only to be liable.  
As to the first point we humbly conceive, that our Expenses cannot be refused because our Tack being turned into a Collection, not upon our Account alone, but upon the just grounds represented in the Act, and we made Collectors; we ought to be considered as if we had been appointed Collectors from the beginning: in which case it is unquestionable, that where a Tack is loused and turned to a Collection in the same Tacksmens' Hands, we are in the same case as if we had been always Collectors, and never Tacksmen. And so by the foresaid Act 1693, imposing the Poll, the Lords of Their Majesty's Privy Council are impowered to allow out of the said Poll Money, such Charges and Expenses as shall be necessary for Execution of that Act. And therefore conform to the said Power, it is humbly expected from the Justice of the Parliament, that our Expenses and Charges will be allowed us.  
2do. By the Act appointing us Collectors, the Commissioners therein named are impowered to allow, or not allow our Expenses for inbringing of the Poll, as they shall see cause: Which clearly imports, that our Expenses was still under Consideration, and the Allowing only delayed till our Diligence and Pains should appear.  
3 tio. The report bears, that the Commission found, that the expense of uplifting what remained of the Poll would exhaust what could be recovered: And seeing what remained, was farmed at 6000 lib: Sterling, we having uplifted 24000 lib: Sterling, and the whole being Farmed be the Officers for 30000 lib: Sterling: it is evident that we could not uplift 24000 lib:, whereof a part from each person in the Nation without vast expenses, besides the expenses of our application at Court; attending Parliaments, and the Commission these several years, and otherways, seeing the 6000 lib: could not be uplifted for its value: And upon which ground we refused to Farm the Poll at the minimum; and so the Officers, who had the right thereto, and could be in no hazard, took the same at that rate  
4 to Though the Officers had the Farm their many years; Yet after all their diligence they have recovered little, except from such Shires as were totally deficient to us.  
We being turned from Tacks-men to Collectors, not from mere Grace and Favour to ourselves, but upon plain and  grounds of Justice related in the Act, Viz, That Levying of Money by Poll was new, and that the Country had failed in observing the Rules prescribed, whereby we are not only blameless, but in effect wronged by our Tacks not being observed and fulfilled to us. 2do. The Act doth further acknowledge, that the Country had incurred the quadruples, and that these quadruples were due to us: And which if we had exacted we could have paid the whole Tack-duty: So that the Act of Parliament having Discharged these quadruples which was the Subject of our Tack, it necessarily follows, that the Tack was turned to a Collection for a most onerous Cause upon our part; and so consequently we fall all our expenses and Charges: and if there were place to bring back the Question; we might justly demand Salaries for our pains.  
It is known, that when several Tacks set by the Thesaurie and Exchequer have been turned to a Collection; and the Tacksmen appointed Collectors, they got not only their Charges but Salaries: And we cannot be jealous, nor apprehend from so just a Parliament, that our Tack being turned into a Collection, not for our sakes, but for the hail Country, who had incurred the Quadruples which belonged to us, and whereof they are thereby discharged, That we shall pay for the favour done to the Country, and in our prejudice, But that the honourable Estates will allow us our Charges, In representing the same to His Majesty, uplifting, and otherways upon that behalf: For if any loss be sustained by the Conversion, the Country in general, who were discharged of the Quadruples, which was our Right, and nor we, who were deprived of these Quadruples, aught to make up the same. And in general, That Expenses ought to be allowed to us, was found by a Vote of the Commission after full Debate.  
THE 2d. Question which the Report presents to the Parliament is, concerning the Vintuples: As to which we humbly represent, That we can only be liable to these of our own Concealment, and not for our subcollectors, who if personal Transgressor's, must sustain the personal Punishment, according to the known principles of Law, That noxa caput sequitur & pena tenet suos authores.  
The Report bears, That the Officers opponed the Act of Parliament, which bears the former Tack to have been turned to a Collection, upon the Condition, that the Tacksmen and subcollectors should be liable in 20 ss. for each shilling concealled, and that the Tacksmen should be liable for there subcollectors.  
To which it is answered, That the Act of Parliament is opponed, turning the Tack ex justitia into a Collection, and ordaining The Tacksmen to Compt for their Intromissions with the Pol-money: Sick like as, if they had only been Collectors and instead of the Tack, had got a Commission allenarly for that effect.  
By which it is clear, That they ware only to Compt as Collectors for their Intromissions: It is true, There are Conditions annexed, viz. That the Tacksmen be liable for all the subcollectors and Managers employed by them. 2ly: That our Books be made Parent, and that we and our subcollectors be examined upon Oath as to the Verity thereof, and whether there be any thing omitted.  
Which two Conditions relate to our Intromission, and as to any Intromission had by us, or any employed by us, we willingly subject ourselves.  
The 3d. Condition which is altogether mistaken by the Officers is, That in case it be found there was any thing received from the Country not given up in the Books, That the Tacksmen OR their subcollectors, be liable in 20 ss for each Shilling so omitted.  
By which Condition it is plain, That the Parliament understood that as Penal, and the punishment of Fraud in receiving from the Countrry, and not charging themselves therewith; wherefore in the Conditions annexed to our Counting for our intromissions, the Parliament justly statutes and finds us liable for our subcollectors and Managers employed by us; but when it comes to our Omissions and faults, than the Parliament applies the Penalties to the Transgressor in disjunctive Words. Viz. That the Tacksmen OR their subcollectors be liable in 20 ss. for each Shilling omitted, which was received from the Country, not given up in the Books. So that where the Tacksmen received one Shilling from any in the Country not given up in his Book, he is liable in 20 ss, and where the Sub-collector so received what ●s not given up in their Books, the Sub-collector, and not the Tacksman, is liable  
For if the Parliament had intended us liable for these Frauds of our Sub-col●ectors, they would infallibly expressed the same; and if they had offered any such expression, we would rather have adheared to our Tack & Quadruples, then subjected ourselves to the Vintuples for other men's Transgressions: And seeing it is not so expressed, and that the Commission has moved a Question thereanent to the Parliament, we are confident that the Parliament, with regard to the Circumstances, and genuine import of the words, will find each Man liable for his own Transgression.  
For though we were liable for our Collectors when we employed them; yet these Penalties being imposed by a subsequent Law, can never reach us who had employed them before that Law.  
It is of no import, nor can it be any Defence to the subcollectors, That they did not crave the Conversion: Because the Conversion was made upon the account of the Country, that they might be discharged of the Quadruples incurred; and the Penalty was imposed by Statute upon the Transgressor's. And the subcollectors would understand, that if we were damnified by their Fault, they will be liable in the Reparation. Therefore the Parliament, for preventing the Multiplying of such Processes, did not find us liable for their Faults, but each Man for his own. And in this they have no prejudice. And it is scandalous in any Man that has transgressed, to excuse himself from the Penalty inflicted upon such a Transgression.  
The Officers by the Report further urged, That there being Seventeen Thousand Pound applied for payment of the Atreers to the Country, there remains only One Thousand Pound to them of the Forty Four Thousand pound contained in our Tack: And if we be not liable in the Vintuples, they cannot make up their Tack-duty of Thirty Thousand Pound.  
To which it is Answered, That it seems the Officers only look upon that as payment, which they get in their Hand, but not what is given to their Creditors. But they would understand, that the Seventeen Thousand Pound of Arrears paid to the Country, was due by them to the Country, and so is payment to themselves; Whereby they have got Eighteen Thousand Pound, besides what they have and may uplift:  
It is an odd Argument, That if we be not liable in the Vintuples, they cannot make up their Tack-duty: Which is as much as, whether right or wrong, we must be liable.  
May it therefore please your Grace and the Honourable Estates, in consideration that if our Tack had been observed to us, and the Rolls timeously delivered, and the Quadruples exacted, we might have been well able to have paid up our Tack-duty: And that in regard our Tack was not fulfilled to us; and that the Quadruples incurred, and due to us, was forgiven to the Country, and that our Tack was therefore loosed, and we ordained to make Compt of our & our subcollectors Intromissions, as if we had got Commission for that effect, when we got the Tack: And that by the 3d. Condition of that Conversion, we or our subcollectors are liable for what is received and not Booked. To allow us our Charges and Expenses, in uplifting Twenty four Thousand pound whereof a part from each Person in the Nation, according as is provided in the Act 1693 impossing the Poll. And to find, That the Vintuples incurred affect the Transgressor's, and not u● for them, that being an intolerable Hardship, which we cannot undergo, bu● would rather have keeped our Tack with the Quadruples: And however, th● pursuing thereof, will be of great difficulty and more Expense, than all that will arise therefrae.  
And Your Grace and Lordship's Petitioners shall ever Pray etc.  
In respect whereof, no Act ought to be past, so Unjust in itself, and so Dangerous in the ma●●… of presenting it.