A BIL L For the better regulating the mode of accounting for the Note.-The Figures in the Margin denote the number of the Folios in the written Copy. W HEREAS by an Act of the Parliament of Scotland, Preamble: made in the year one thousand five hundred and thirty-five, Act 1535. intituled, "Of the chusing Officiares in Burgh, and bringing of the "Compts of their Commoun Gudes zeirly in the Checker," all Provosts, Baillies, and Aldermen of Burrowes, were ordered to bring yearly to the Chequer, at the day set for giving of their Compts, their Compt Buiks of their Common Gudes, to be seen and considered be the Lords Auditores, gif the samen be spended for the Common Weil of the Burgh, or not: 1693. And whereas by another Act of the Parliament of Scotland, made in 5 W. & M the year one thousand six hundred and ninety-three, in the fifth year of the Reign of King William and Queen Mary, intituled, "An Act anent "the Common Good of Royal Burrows," it is enacted, "That as well for what is past as in time coming, their Majesties will give Commissions, one or more, to such persons as they shall be pleased to nominate, to enquire into the condition and state of the Common Good and Revenues whatsoever, of all the Royal Burghs, and how the same hath been heretofore or shall be hereafter employed or misemployed, and to call the Malversers and Misemployers to make account, and to ordain and decern them, and every one of them, to refund and repay or otherways repair the Burgh or Burghs by them lesed, as the said Commissioners shall find them liable;" and every Burgh Royal is thereby ordered to give into Exchequer a stated Account of their Public Good and Revenue, and of the whole debts and burdens and 176. incumbrances A Account of incumbrances that affected the same, betwixt and the first day of November then next; and by the said last recited Act sundry regulations are made respecting the contracting Debts, and granting Bonds for the same by the Magistrates and Councils, as is therein particularly mentioned: And whereas although the Magistrates and Councils of the Royal Burghs of Scotland may have stated and audited yearly an account of their Receipts and Expenditure of the Common Good and Revenues of their respective Burghs, under the direction and management of their immediate Predecessors in Office, yet they have not been in use of clearing such Accounts yearly in Exchequer, as directed by the first recited Act, made in the year one thousand five hundred and thirtyfive; in respect of which, Doubts have arisen, whether the Provisions of the said Act, so far as respects the accounting in Exchequer, are now in force: And whereas no Commission, in Terms of the last recited Act 4 made in the year one thousand six hundred and ninety-three, was ever issued: And whereas it is expedient that one and the same mode of accounting should take place, and be followed by all and each of the Royal Burghs of Scotland, and that regular Accounts of the Receipts and Expenditure of the Common Good and Revenues of all and each of those Burghs, should be stated audited and cleared, and the respective Magistrates and Council discharged or acquitted of the management of those Funds, as publicly as may be: And whereas it is also expedient that there should be the means of preventing the misemployment of the Common Good and Revenues of the said Royal Burghs, and of controuling the undue and lavish Expenditure thereof; BE it therefore Enacted by the KING's Most Excellent MAJESTY, by and with the Advice and Consent of the Lords; Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the Authority of the same, THAT from and after a particular account of the Annual Receipt and Expenditure of the Common Good and Revenues of the several Royal Burghs of Scotland, under the direction and management of their respective Magistrates and Councils, made up to the annually, shall be stated, given in, and audited, under the direction and during the administration of their respective immediate successors in office, within calendar months after the said and that in the following manner; (to wit) That the said Accounts, when prepared, shall, with the Vouchers, be remitted to Auditors, to be named by the Magistrates and Council of each of the said several several Burghs, one half of them to be Merchants and the other half Tradesmen; and that the number in Edinburgh shall be Sixteen, 6 according to the present usage in that Burgh, and in all the other Burghs the number shall consist of at least Auditors; and with respect to such Burghs who have been in use to appoint more than Auditors, the usual number shall continue to be observed: Provided always, that no Person who was either a Member of Council during the period of the Account, or a Member of the then present Council, shall be one of the Auditors aforesaid. And be it Enacted, That the said annual Accounts shall remain in the custody of the respective Town Clerks, for the Inspection of the Burgesses, for previous to the meeting of the Auditors, of which public notice shall be given to the Burgesses by beat of drum, on a market day, at least previous to the day of such Meeting; and the respective Town Clerks are hereby authorized and required to give such inspection to every Burgess demanding the same, without fee or reward, 7 under the penalty of to be levied and applied in the same manner as is hereinafter directed with respect to the Penalties on Magistrates and Councils not transmitting their Accounts to the Court of Exchequer. Inspection to be given of Account. to Exchequer. And be it Enacted, That as soon as the said Auditors shall have Account to reported the state of each annual Account to the Magistrates and be transmitted Council of each Burgh, and after such Report shall have been approved of by the said Magistrates and Council respectively, a true copy of the Account, audited as aforesaid, certified as such by the Chief Magistrate and Town Clerk, shall be transmitted to the King's Remembrancer in the Court of Exchequer in Scotland, who is hereby required to receive and preserve, and to give a receipt for the same, and also to give inspection thereof to any person whatever demanding the same, upon payment of a fee of and the said King's Remembrancer shall give Copies of such Accounts, upon 8 payment of the usual fees paid for Copies of Papers. And be it Enacted, That the Barons of His Majesty's Court of Barons of Exchequer in Scotland shall have the sole Jurisdiction in bringing the Exchequer to have sole Magistrates and Town Councils of the Royal Burghs of Scotland to Jurisdiction. account for the due administration and management of the Common Good and Revenues of the same; and the said Barons are hereby authorized and required to judge and determine in a summary manner in any Complaint which may be brought before them, at the instance of any or more Burgesses, in manner and to the effect hereinafter mentioned. shall not be And be it Enacted, That in the event of any of the Magistrates or Provision in Councils of the respective Burghs failing and neglecting to get the case Account Accounts of their immediate Predecessors stated and settled, or stated. 176. neglecting Two Burgesses may prefer Complaint against the Account. Provision in case of their neglect or death. 7 neglecting to transmit a Copy thereof, certified as aforesaid, to the King's And be it Enacted, That it shall and may be lawful for any Two or more Burgesses of any of the respective Burghs, at any time within calendar months after any such annual Account shall be presented in the Court of Exchequer, and they are hereby authorized, to bring a Complaint or Information in the said Court, stating Objections that articles of the Common Good have been omitted to be stated, or that Sums taken credit for have not bona fide been expended, or have been improperly applied to and for the use and benefit of the then Magistrates and Councillors, or of their Predecessors in office, or in any other corrupt and unjustifiable manner, 10 and upon calendar months notice or service of such Complaint, the respective Magistrates and Councillors shall be bound to give in answers thereto, and produce therewith the voucher or vouchers of the Article or Articles of the Account contained and objected to in such Complaint or Information; and the Barons of Exchequer are hereby authorized and required to give Judgment in such Complaints or Informations, in a summary manner, with costs of suit; and if the said Court shall find and determine that the items or sums of Money contained and objected to in the said Accounts, have not been bona fide expended, or have been improperly applied, to and for the use of the then Magistrates and Councillors, or their Predecessors in office, or in any other corrupt and unjustifiable manner, then and in every such case, the Magistrate or Councillor, or Magistrates and Councillors, therein II offending, shall be adjudged to repay and make good to the respective Burghs concerned in such Complaint or Information, out of his or their own private fortune and estate, and for which they shall be personally liable, for such loss and damage as the Common Good of the said Burgh shall, by the judgment of the said Court, be found to have sustained: Provided always, and it is hereby provided and declared, That no such Complaint or Information shall be brought into Court or entertained, until sufficient caution shall be found in the Court of Exchequer by such Complainers for paying costs of suit, in case they shall not make good or prevail in their complaint. And be it further Enacted, That if the Persons preferring such Complaint or Information shall discontinue or neglect to prosecute the same with due diligence, or shall die before judgment given, then and in every such case it shall and may be lawful for any other Two or more Burgesses of the respective Burgh against whose Magistrates 12 and Council any such Complaint or Information shall have been brought, brought, and they are hereby authorized, to proceed in and carry on stand acquitted, if no complaint made. And be it further Enacted, That in the event of no objection being Magistrates to made to any of the Annual Accounts as aforesaid, within calendar months after they shall have been transmitted to and lodged in Exchequer, it shall not be competent thereafter to object to such Accounts; and the Magistrates and Councils concerned shall be acquitted and discharged of their intermissions with and management of the Public Good and Revenues of the respective years for which 13 Accounts have been audited and lodged in the Exchequer in manner aforesaid, either in the case of no objection being made within the said calendar months, or in the case of their being acquitted by the said Court of Exchequer on a complaint when objections shall have been made, And be it Enacted, That the Magistrates and Councils of the of the Newspapers printed at Edinburgh, and the News- And be it further Enacted, That in future every Collector or other person employed by or under the direction or authority of any Magistrate or Councillor of any Royal Burgh of Scotland, in the collection or levying of Cess Stent, or any public Burden whatsoever, within any Royal Burgh, shall separately and distinctly specify, at 15 the time of levying, for what purpose, by what name, and on what account such Sums or Impositions are demanded from the Burgesses B 176. and Regulations as to Feus or Collector to specify purpose of each head of Collection. |
