Scottish Court of Session Decisions

Subject_1 DECISIONS of the LORDS OF COUNCIL AND SESSION, reported by SIR JOHN LAUDER OF FOUNTAINHALL.
Subject_2 This week I sat in the Outer-House, and so the observes are the fewer.

Patrick Jackson
v.
The late Archbishop of St Andrews and Bishop or Edinburgh

Date: 24 February 1699

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Patrick Jackson, as collector of the annuity for the second minister of the Canongate's stipend, pursues the late Archbishop of St Andrews, and Bishop of Edinburgh, for the annuity of the houses possessed by them these four years bygone, extending to £6 sterling, conform to an Act of Parliament imposing it, in 1663.

Alleged,—These general acts never comprehend church-men, and, quoad them, are wholly in desuetude: Likeas, by cap. 1. of the Statutes of King Robert I, the clergy are exemed from all burdens; which has been ratified by many Acts of Parliament both before and since the Reformation. 2do. By the acts of the Town-council of Edinburgh, ministers have been declared free of annuities.

Answered,—The Bishops were sitting in the Parliament in 1663, which imposed this annuity, and did not exeme themselves nor ministers from it; and any acts which have been made was only ex gratia to poor indigent ministers, and cannot be extended to Bishops. Neither can the Town-council of Edinburgh privilege any to the prejudice of the ministers of the Canongate.

The Lords repelled the defence, and found them liable; but, in regard it was alleged they were overstented, they were reponed to their oaths what was their true rent.

In Joseph's time we find the Egyptian priests their lands exemed from any tax to the King. And the Jewish priests, in Ezra and Nehemiah's time, were declared free of all tributes by Artaxerxes's letter.

Vol. II. Page 47.