It is known , that when several Tacks sett 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 Countrey , 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 Countrey , 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 Countrey in general , who were discharged of the Quadruples , which was our Right , and nor we , who were deprived of these Quadruples , ought 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 lyable to these of our own Concealment , and not for our Sub-collectors , who if personal Transgressors , 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 Sub-collectors should be lyable in 20 ss. for each shilling concealled , and that the Tacksmen should be lyable for there Sub-collectors .

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 aware only to Compt as Collectors for their Intromissions : It is true , There are Conditions annexed , viz. That the Tacksmen be lyable for all the Sub-collectors and Mannagers imployed by them . 2ly : That our Books be made Parent , and that we and our Sub-collectors 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 imployed by us , we willingly subject our selves .

The 3d. Condition which is altogether mistaken by the Officers is , That in case it be found there was any thing received from the Countrey not given up in the Books , That the Tacksmen OR their Sub-collectors , be lyable 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 Compting for our intromissions , the Parliament justly statutes and finds us lyable for our Sub-collectors and Mannagers imployed by us ; but when it comes to our Omissions and faults , than the Parliment applys the Penalties to the Transgressor in disjunctive Words . Viz. That the Tacksmen OR their Sub-collectors be lyable in 20 ss. for each Shilling omitted , which was received from the Countrey , not given up in the Books . So that where the Tacksmen received one Shilling from any in the Countrey not given up in his Book , he is lyable 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 lyable

For if the Parliament had intended us lyable for these Frauds of our Sub-col●ectors , they would infallibly exprest the same ; and if they had offered any such expression , we would rather have adheared to our Tack & Quadruples , then subjected our selves to the Vintuples for other Mens Transgressions : And seing it is not so exprest , 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 lyable for his own Transgression .

For though we were liable for our Collectors when we imploied them ; yet these Penalties being imposed by a subsequent Law , can never reach us who had imploied them before that Law .

It is of no import , nor can it be any Defence to the Sub-collectors , 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 Transgressors . And the Sub-collectors 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 Fourty 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 Arreers payed 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 payed 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 Countrey , and that our Tack was therefore loosed , and we ordained to make Compt of our & our Sub-collectors 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 Sub-collectors are lyable 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 Transgressors , and not u● for them , that being an intollerable 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 .