Then on the 13 of June 1674 my father and I compted, and we found I had receaved all my annuities due praeceeding Martinmas 1672, and that the last money I got was 450 merks on the 20 of february last 1674, and which compleited that quarter of my annuity which ran from Lambes 1672 till the Martinmas theirafter; then we considered that I was owing him ane years rent and maill of my house, viz. 20 pounds sterling from Whitsonday 1673 till Whitsonday last past in 1674 (all the former years maill being payed to him, as is marked supra).  Then we proposed the deduction of on of 6 of the annuel rents imposed by the act of parliament made in 1672[694] for the space of a year, viz., from Mertinmas 1672 till Mertinmas 1673, which tuo particulars of the maill and the retention being deducted, viz., 20 lb. sterling for a years maill being 240 lb.  Scots or 360 merks being allowed my father and 150 merks being retained by him as the deduction due off 900 merks, which is the halfe years annuity from Mertinmas 1672 till Whitsonday 1673, which tuo particulars makes 510 merks of my 900 merks; wheirupon their rested to be given me of the said 900 merks 390 merks, which soume I only receaved the forsaid 13 day of June in money and gave my father a discharge of the haill 900 merks due to me by him as half a years annuity from Mertinmas 1672 till Whitsonday 1673, bearing alwayes that deduction was given him conforme to the act 1672, and in regard he seimed unwilling to give me any discharge in writing of my house maill to be in my custody, he shewed me in his minute book of receipt that he had marked he had such a day got payed him by me 240 lb.  Scots as a year maill of my house fra Whitsonday 1673 till Whitsonday 1674, as also in another place wheir he hes written doun the receipt from me of 480 lb.  Scots as being 2 years maill of my house, viz. from Whitsonday 1671, which was my entry, till Whitsonday 1673; and which memorandum is all I have for a discharge to show my payment:  only he affirmed their was no hazard in regard he was to name me on of his executors with the rest of my brothers.  But in regard thesse 3 years I had possest I had never given him in any accompt of my debursements on the said house, in glasse windows, broads or others, he ordered me to give him in the compt theirof that he might pay it me.

    [694] In granting a supply of 864,000 lbs.  Scots to Charles II.,
        assessed on the land rent according to the valuations, the
        Parliament, ’considering it just that personall estates of money
        should beir some proportion of the burden,’ enacted ’that every
        debtor owing money in the kingdom’ should for one year, in payment
        of their annual-rents (interest) for that year ’have reduction in
        their own hands of one sixt pairt thereof,’ and pay only the other
        five parts.  The legal rate of interest was six per cent.