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 A Practical Introduction to
Australian Taxation Law

Annette Morgan, Colleen Mortimer and Professor Dale Pinto

 Research
___________________________________________________________________

The increasing sophistication of accounting software is reducing the need to employ

staff in accounting firms and tax practices to complete basic compliance work such as
the preparation of accounts and tax returns.

To be successful in the tax area you must be able to solve problems and think critically.
An important part of this is being able to research the vast resources available to the tax
practitioner.

This topic will provide some basic notes which you can use to help you research a
problem. The research tools you will use will change over the years. Ensure that you
keep up-to-date.

The Australian Taxation Office (ATO)

The ATO has a vast array of resources available. The Legal Database can provide you
with a lot of the information you need.

Go to http://www.ato.gov.au

At the top of the page click on “Legal Database”.

On the left-hand side of this page you will see “Quick Access”.

Quick Access

Quick Access gives you quick access to:

 Public rulings and determinations

 ATO Guidelines
 ATO Interpretative Decisions
 Law Administration Practice Statements
 Taxpayer alerts
 Legislation

View legislation

This is helpful when you want to view a specific section. You need to know the number
of the section you want to see.

Once you click on “legislation” you need to select the particular Act and then put in the
section number.

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Some of the Acts available are:

Income Tax Assessment Act 1936

Income Tax Assessment Act 1997
Fringe Benefits Tax Assessment Act 1986
A New Tax System (Goods and Services Tax Act) 1999
Corporations Act 2001

There are many others available.

Once you have selected the Act you want you then put in the section number and you
will be taken directly to that section.

Example: Find s.9 of the Fringe Benefits Tax Assessment Act 1986.

View other items

Rulings, etc. are available in addition to legislation under Quick Access. The full list is
set out above.

Once you have selected the type of document you want to see; put in the document
number and search.

Hint:

You must use all four digit year references for all 1999 and subsequent rulings,
determinations and bulletins, and for 1998 and subsequent product rulings. An example
of this would be TR 2010/3.

If you are want to find a ruling for an earlier year you should only use the last two digits
of the year – e.g. TR 97/11.

If you know the year of a ruling but you cannot remember the actual number, use “?”
after the year. For example, TR2010/?.

If you know the number but not the type of ruling then enter the number – e.g. 2010/3.
A list of all ruling types with that reference number will be presented.

Example: Find all rulings with 2013/7.

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Browse

The Browse section provides links to the following:

 ATO rulings and determinations

 ATO Guidelines
 Decision Impact Statements
 Law Administration Practice Statements
 Taxpayer Alerts
 Legislation
 Cases

There is access to many additional materials once you click on particular links. For
example, there is a section “Extrinsic Materials” and here you can find Explanatory
Memoranda and Explanatory Statements.

If you click on Cases you will be able to access AAT, Family Court, Federal Court, and
High Court decisions.

Example: Find the following:

 all taxation rulings issued in 2014

 a taxpayer alert relating to cross-border leasing arrangement involving mobile
assets (hint, it’s a 2016 TA)
 the second reading speech for the Fringe Benefits Assessment Act 1986

Search Function

This function is helpful if you don’t have full details of the name of a case, or the number
of a ruling.

There are two options – quick and advanced searches. The Advanced Search option
allows you to use two search terms with words such as “and, or, not, or near”.

Your research skills you have gained in earlier units will be used in the Advanced
Search.

Precedential ATO View Search

Under Browse you can find “other Precedential ATO View Documents. You can use
this function to restrict your search to the collection of documents which comprise the
ATO precedential view. Remember that this is the ATO’s view – it is not law but it will
give you an indication of how the ATO considers a particular area of law.

Point in Time Search

This is particularly important when you are researching a section or a document which
has changed since the year or time you are researching. For example, as the result of
an audit your client’s assessment from three years ago has been amended. You need
to go back and read the particular section but it has been amended.
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You will find this under Advanced Search – at the bottom of the page you will find the
“specific point in time” date.

Example: Find the ATO ruling at 30 June 2002 on the supply of tertiary education
courses that are GST-free.

Search Results

When you get a number of search results they will be grouped by category – i.e.
document type.

The small sign before the larger category will allow you to expand the category into sub-
categories.

Navigating your search results

When you have opened the document click on “Go to first hit” at the top of the document.
This will take you to the first occurrence of your search term. >> will move you to the
next occurrence. << will take you back to the previous occurrence.

Viewing documents

When you open the document you will be offered a number of options. At the top of the
page on the left-hand side you will find a link to any related document. These are
documents which make reference to the document being viewed. It can be helpful in
finding out if there are rulings, cases, or other document which may be relevant.

At the top of the page are icons which will allow you to download the PDF version, email
the document, or print it.

There are also two links which allow you to move forward to the next document or move
backwards to a previous document.

Example: Search 2013/7. Apply what has been set out above.

Legislation

When you look at a particular section you can also look at “View finding reference” or
“View history note”.

“View finding reference” will show you the section in previous legislation. For example,
s.8-1 ITAA 1997 is s.51(1) ITAA 1936.

“View history note” will show any amendments to that section. Once you have seen the
history you can close the note. There are links to Explanatory Memoranda and Second
Reading Speeches.

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Example: look up s.40-880. Go through the “View finding references” and “View history
notes”. Find the Explanatory Memorandum and Second Reading Speech.

Rulings, determinations, practice statements and taxpayer alerts

When you find this document there is a link to download the PDF version.

Large rulings are split into several files. You can use “Previous Section/Next Section”
to move through the document.

Documents which have been updated will have a note at the top which will indicate that
it has changed.

There is a document history at the end of the document which will indicate which version
you are reviewing. It will also have links to the earlier versions.

There are also links in public rulings and determinations to any relevant addendum and
erratum notices.

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Other materials on the ATO website

The ATO website has information relating to:

Individuals

 Business
 Not-for-profit
 Superannuation
 Tax professionals

These contain information which is relevant to those specific taxpayers. In addition there
is considerable information on the site.

Austlii – Australasian Legal Information Institute

Austlii - www.austlii.edu.au

This site contains:

 Cases and legislation from both Australia and New Zealand

 Tax treaties

 Tax journals

 Legal and tax information from around the world

The left-hand side of the page shows:

 Cases and legislation

 Libraries
 Catalogue

Cases and legislation

This area shows cases and legislation for the Commonwealth and then for each state.

If you look into Commonwealth section you will find that this is further broken up into:

 Commonwealth Case Law

 Commonwealth Legislation
 Other Commonwealth Materials

Commonwealth Case Law

This contains decisions from all Commonwealth courts – e.g. the High Court, Federal
Court, and the Administrative Appeals Tribunal.
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Commonwealth Legislation

This section has:

 Commonwealth Consolidated Acts

 Commonwealth Consolidated Regulations
 Commonwealth Bills Explanatory Memoranda 1996 -
 Commonwealth Numbered Acts
 Commonwealth Bills 1995 -

If you want to find an Act you click on Commonwealth Consolidated Acts. You can
choose the Act from the alphabetical list at the top of the page.

Libraries

The libraries are very useful and the tax library contains all relevant tax material.
Contained here are the treaties.

Parliament House – http://www.aph.gov.au

This is a very useful site because it contains Bills and Explanatory Memoranda. You
can also follow the progress of a Bill through Parliament. This can be very useful if you
need to check when a particular provision becomes operative (i.e. from the date of Royal
Assent).

Federal Register of Legislation – https://legislation.gov.au

This is the authorised whole-of-government website for all commonwealth legislation

and any related documents. At this site you will find the entire text and the details of the
lifecycle of individual law and the relationships between them.

It also contains Bills and Gazettes.

In summary

The Internet has made searching for information much easier, but it also provides us
with numerous sources of information. It can be easy to be overwhelmed with all these
sources.

Don’t forget that you must use reliable sources and always differentiate between primary
and secondary sources of information. Always start with the legislation and then the
cases.

Hone your research and writing skills – these will make you a valuable employee.

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 Henry’s Guide to the Institutional Framework of
Taxation in Australia

http://www.facebook.com/Henry.the.Curtin.Tax.Wombat

The Australian Taxation System is one of the most complex in the world and is made up
of approximately 125 taxes including taxes including Income Tax, Capital Gains Tax,
Fringe Benefits Tax and Goods and Services Tax, just to name a few. There are many
different organisations that play different roles within this system to ensure the integrity
of the tax system, including ensuring the equitable treatment of all Australians under the
tax system in Australia. It is vital that any person who is considering becoming a part of
the Australian Taxation Profession has a full and detailed knowledge of the system and
how it works. The aim of this guide is to explain the most important aspects of the
institutional framework of the Commonwealth taxation system of which you as a future
tax professional should be aware.

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Where are the powers to tax contained?
The powers under the Australian Constitution consist of –

 Exclusive Powers (Customs and Excise)

 Concurrent Powers (Income Tax)
 Residual Powers (State Taxes such as Stamp Duty, Land Tax and Payroll Tax)

The Australian Constitution gives the Commonwealth the power to impose taxation
under s.51(ii) and to make laws in respect to taxation.

“The Parliament shall, subject to this Constitution, have power to make

laws for the peace, order and good government of the Commonwealth
with respect to: Taxation: but so as not to discriminate between States or
parts of States.”

There are some interesting constitutional issues that arise in relation to the power under
section 51(ii). For example, the issue of whether a law is discriminating between states
or showing preference to one state over another was recently litigated in the High Court
in Fortescue Metals Group v the Commonwealth [2013] HCA 34 regarding the Mining
Tax. An interesting article on this case can be found at the following link:

Dr Amelia Simpson, “Fortescue Metals Group v The Commonwealth – Discrimination

and Fiscal Federalism.”
http://www.gtcentre.unsw.edu.au/sites/gtcentre.unsw.edu.au/files/2014_con_law_conf_papers_ame
lia_simpson.pdf

Thus, in relation to the power to tax in respect of income tax the foundational trail is
depicted below.
Constitution

Section 51(ii) power to makes laws with respect to taxation

Statutes
ITAA 1936 and ITAA 1997 (for income tax purposes) + Taxation Administration Act 1953 and the
Ratings Act.

Administration
ATO

ITAA 1936 = Income Tax Assessment Act (1936) (Cth)

ITAA 1997 = Income Tax Assessment Act (1997) (Cth)
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The Constitution contains several provisions that provide protection to both the States
and the public from the Commonwealth in relation to its powers to levy taxation and
make new laws.

Parliament consists of a lower house (known as the House of Representatives) and an

upper house (known as the Senate). Bills must pass through both houses of Parliament.
A taxation bill is introduced into the lower house of Parliament and it is up to the upper
house to pass it. Once it is passed by both houses and receives Royal Assent from the
Governor-General it becomes law. The upper house cannot make amendments to the
proposed law on taxation; only the lower house can make changes to the proposed bill.
Proposed laws appropriating revenue or moneys, or imposing powers of taxation, shall
not originate in the Senate [s.53]. But a proposed law shall not be taken to appropriate
revenue or moneys, or to impose taxation, by reason only of its containing provisions
for the imposition or appropriation or fines or other pecuniary penalties, or for the
demand or payment or appropriation of fees for licences, or fees for services under the
proposed law. The Senate may not amend proposed law imposing taxation, or
proposed laws appropriating revenue or moneys for the ordinary annual service of the
Government. The Senate may not amend any proposed law so as to increase any
proposed charge or burden on the people.

A further constitutional restriction is that laws imposing taxation shall deal only with the
imposition of taxation and any provision therein dealing with any other matter shall be
of no effect [s.55]. Laws imposing taxation shall deal with one subject matter only: but
laws imposing duties of customs shall deal with duties of customs only, and laws
imposing duties of excise shall deal with duties of excise only. This ensures that the
Commonwealth law with respect to income tax is contained in separate Acts, the
Assessment Act dealing with the assessment and collection of tax and the Ratings Act
which imposes the tax and fixes the rate of tax. For example the Income Tax
Assessment Act 1997 contains the assessment provisions whilst the Income Tax Rates
Act 1986 contains the rates of taxation imposed by the Government on taxpayers for the
relevant financial year.

The Commonwealth shall not, by any law or regulation of trade, commerce, or revenue,
give preference to one State of any part thereof over another State or any part therefore
[s.99]. Each state must be dealt with fairly and not receive any advantage or be treated
unfairly compared to another State.

A State shall not, without the consent of the Parliament of the Commonwealth raise or
maintain any naval or military force, or impose any tax on property of any kind belonging
to the Commonwealth, nor shall the Commonwealth impose tax on property of any kind
belonging to a State [s.114]. The entity that is claiming the exemption must actually be
the State or the Commonwealth not an entity that is controlled by the State. For
example, a building society controlled by the Government has been determined not to
be the government as it was only controlled by state laws relating to building societies.
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The courts deal with cases between the States and the Commonwealth in relation to
this section and to whether the tax raised is a tax raised on property or something else.
For example, Fringe Benefits Tax (FBT) is not a tax on property but a transaction
affected by FBT which can result in FBT being charged by the State.

Prior to 1 July 2001, the Federal Government provided the States with a share of the
revenue collected from the levying of income tax. The States also raise funds from
various states taxes and duties including Land Tax, Payroll Tax and Stamp Duty.

The States and the Commonwealth entered into new arrangements regarding their
revenue sharing after the introduction of the Goods and Services Tax (GST) whereby
the GST revenue collected by the Commonwealth is channelled back to the States. In
return the States had to abolish certain state taxes and charges.

Background to Australian Taxation System

Previously, each State in Australia was able to levy income taxes, whilst the
Commonwealth obtained its revenue via customs and excise duty (raised on such items
as alcohol, cigarettes, fuel). South Australia introduced income taxes in 1884, New
South Wales and Victoria in 1895, Queensland and Tasmania in1902 and Western
Australia in 1907.

In order to raise revenue to fund Australia’s involvement in World War I, the

Commonwealth Government introduced income tax in 1916. This resulted in different
tax levies being raised by two authorities (State and Federal) as well as different rates
between the States. After 1916, the States and the Commonwealth endeavoured to
provide a uniform tax system. In 1923 to minimise the duplication of administration
facilities the Commonwealth and all the States except Western Australia agreed that
federal income tax was to be collected by State Officials and a joint income tax return
was used to record both State and Federal taxes, but the differences between States
and the Commonwealth were still apparent. In 1942, as a wartime measure for World
War II, the Commonwealth suspended all agreements then existing between the
Commonwealth and the States and assumed all functions connected with the imposition
and collection of income tax and to this day the Commonwealth still maintains this role.

The States appealed to the High Court in order to regain their rights to levy tax by
arguing that it was unconstitutional for the Commonwealth to levy tax. It was determined
that the States do have a right to impose income tax (South Australia v Commonwealth
(1942) 65 CLR 373 and that the payment of federal taxes before state taxes is invalid
(Victoria v Commonwealth (1957) 99 CLR 575. However as the states are reliant on
Commonwealth grants and revenue as prescribed in Section 96 of the Australian
Constitution they could lose their grants if they imposed state income taxes, the States
have never attempted to levy income taxation again. Notably, the states still levy state-
based taxes such as duty (Stamp Duty), Land Tax and Payroll Tax.
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For a comprehensive summary on the History of Taxation in Australia see the below
document:
http://archive.treasury.gov.au/documents/1156/HTML/docshell.asp?URL=01_Brief_His
tory.asp

Principles of a Good Tax

There is substantial literature on fundamental principles of tax policy that a tax or tax
system should exhibit. Traditionally these criteria have included equity, efficiency,
simplicity, certainty and neutrality. Each of these principles contains several elements
which are detailed below.

Equity involves distributing the tax burden fairly across the population. It also involves
two fundamental elements- horizontal and vertical equity. Horizontal equity refers to the
notion that taxpayers in the same position should pay the same amount of tax. Vertical
equity refers to the concept that taxpayers in different positions should pay a different
amount of tax.

Efficient taxes do not skew resource allocation decisions across the economy,
contributing to a strong, productive economy. There are two elements of efficiency.
Administrative efficiency refers to the fact that a tax should provide to the government,
the largest possible amount of money from the taxpayer that is not consumed by
administration costs.
Economic efficiency or neutrality requires that a tax is not discriminatory and ensures
that a taxpayer will not alter his situation or be influenced in his actions by any taxation
effect, unless it is an intended impact of that tax (e.g. a carbon tax is designed to impact
environmental decision making).

Simplicity in tax design and administration involves minimising uncertainty and

compliance costs for taxpayers. Taxpayers should be able to understand their
obligations.

Certainty embodies that taxpayers should know in advance that they have a tax liability
so they can make provision for it and formulate plans subject to such provisions.

Neutrality is where the impact of taxes should not influence taxpayers’ choices by
artificially distorting or altering the costs of alternative goods, different modes of
investment or different activities. For example tax should not affect the choice of
operating through a partnership versus a company structure.

The basic principles of equity, efficiency, certainty, simplicity and neutrality are
considered to provide reliable and basic signposts for improving tax administration.

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For a good summary of these principles, see:

OECD (2014), Addressing the Tax Challenges of the Digital Economy, OECD/G20
Base Erosion and Profit Shifting Project, OECD Publishing, page 30 ff.
http://dx.doi.org/10.1787/9789264218789-en

Government Taxation Reviews

The Government over the years has held several reviews into the Australian Taxation
System, the major ones you should be aware of include –

 Taxation Review Committee (Asprey Committee) 1975 (this review many

years after it was released was the catalyst for Capital Gains Tax (CGT) and
Fringe Benefits Tax (FBT)
 Review of the Australian Tax System (Draft White Paper) 1985
 A New Tax System (ANTS) 1998
 Review of Business Taxation (Ralph Review) 1999
 Australia’s Future Tax System (Henry Review) 2009
 Tax Forum 2010
 Re: Think - http://bettertax.gov.au/publications/discussion-paper/

You will see the effects these reviews have had on the Australian Taxation System as
you work your way through your taxation studies.

Government Revenue and Expenditure

The revenue from taxation is an important source of income for the Australian
Government and the revenue that is collected is used by the Government to fund
expenditure in areas such as health, social welfare and education and other community
projects.

The details of revenue and expenditure are contained in the Federal Government’s
Budget. The Federal Budget is handed down by the Treasurer in May of each year.
The Budget contains the Government’s annual financial report and policy statement to
the Parliament and the nature. Once the budget is handed down all the papers
associated with the budget are available for viewing by the general public
(www.budget.gov.au).

The charts have been extracted from the 2017/18 Federal Budget Papers and detail the
revenue and expenditure for that period.

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Revenue 2019-2020

Expenditure 2019-2020

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The Lifecycle of Taxation

Policy

Review Drafting

Governance Administration

It is important for all taxation students to understand the lifecycle of tax and to have a
detailed understanding of the organisations involved at each stage. You will now be
introduced to the following organisations which are categorised into the following groups
as per the above diagram.

Policy - Parliament, Treasury, Board of Taxation, Industry Bodies

such as the Tax Institute

Drafting (Implementation) - Office of Parliamentary Counsel

Administration - Australian Taxation Office

Governance - High Court of Australia, Administrative Tribunal

(AAT), Federal Court

Review - Inspector General of Taxation

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Policy

Parliament
Parliament House is the home of Australian democracy, it is where laws are made and
as mentioned, under Australia’s Constitution the Federal Parliament can make laws on
various matters including taxation. A new Commonwealth law can only be made, or an
existing law changed or removed by or under the authority of the federal Parliament by
or in accordance with an Act of Parliament.

The original ideas for government legislation come from various sources. They may
result from the policies of the governing political party, election promises, suggestions
by Members of the House of Representatives and Senators or from interest groups in
the community.

A proposal is considered by Cabinet or the Prime Minister and if agreed to the Minister
responsible has the relevant department arrange the preparation of a bill. The Minister
responsible for taxation is the Treasurer who is supported by the Assistant Treasurer
and policy advisors who are experts in the field of taxation and economics.

A bill is a formal document prepared in the form of a draft Act, which acts as a proposal
for new laws or changes to an existing law. A bill becomes an Act (law) only after it has
been passed in identical form by both Houses of Parliament and has been assented to
by the Governor-General.

The Houses of Parliament consist of –

 The House of Representatives - known as the lower house and where members
are elected by the public, the party with the most elected members has the right
to form the Government.
 The Senate - known as the upper house is made up of Senators elected by the
public

Bills are drafted by the Office of Parliamentary Counsel (OPC) in accordance with
detailed instructions issued by departments. The role of the OPC will be discussed in
detail later in this chapter.

Bills are presented to Parliament and are accompanied by an explanatory memorandum

(EM) which is a document which explains the reasons for the bill and outlines its
provisions.

Taxation bills impose a tax a recent example of this is the former Carbon Tax which was
contained in the Clean Energy Act 2011. You can see below the necessary legislation
and supporting materials required to introduce the new tax. From this example, you
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may also start to develop an understanding of just how complex Australia’s taxation
system is. The Carbon Tax legislative package originally consisted of 18 pieces of
legislation as follows:

The Clean Energy Legislative Package included the following legislation:

1. Clean Energy Act 2011 and Explanatory Memorandum

2. Clean Energy (Consequential Amendments) Act 2011 and Explanatory
Memorandum
3. Clean Energy Regulator Act 2011 and Explanatory Memorandum
4. Climate Change Authority Act 2011 and Explanatory Memorandum.
5. Clean Energy (Unit Shortfall Charge-General) Act 2011 and Explanatory
Memorandum
6. Clean Energy (Unit Issue Charge-Fixed Charge) Act 2011
7. Clean Energy (Unit Issue Charge-Auctions) Act 2011
8. Clean Energy (Charges-Customs) Act 2011
9. Clean Energy (Charges-Excise) Act 2011
10. Clean Energy (International Unit Surrender Charge) Act 2011
11. Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment Act
2011 and Explanatory Memorandum
12. Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy)
Amendment Act 2011 and Explanatory Memorandum.
13. Clean Energy (Fuel Tax Legislation Amendment) Act 2011 and Explanatory
Memorandum
14. Clean Energy (Excise Tariff Legislation Amendment) Act 2011
15. Clean Energy (Customs Tariff Amendment) Act 2011
16. Clean Energy (Tax Laws Amendments) Act 2011 and Explanatory Memorandum
17. Clean Energy (Income Tax Rates Amendments) Act 2011
18. Clean Energy (Household Assistance Amendments) Act 2011 and Explanatory
Memorandum.

To subsequently repeal the carbon tax, the Government another suite of Bills to remove
the carbon tax which highlights the complexity also involved in repealing unwanted tax
legislation.

Clean Energy Legislation (Carbon Tax Repeal) Bill

Ozone Protection and Synthetic Greenhouse Gas (Import Levy) Amendment (Carbon
Tax Repeal) Bill
Ozone Protection and Synthetic Greenhouse Gas (Manufacture Levy) Amendment
(Carbon Tax Repeal) Bill
True-up Shortfall Levy (General) (Carbon Tax Repeal) Bill
True-up Shortfall Levy (Excise) (Carbon Tax Repeal) Bill
Climate Change Authority (Abolition) Bill
Customs Tariff Amendment (Carbon Tax Repeal) Bill
Excise Tariff Amendment (Carbon Tax Repeal) Bill
Clean Energy (Income Tax Rates and Other Amendments) Bill
Clean Energy Finance Corporation (Abolition) Bill

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Bills dealing with taxation are bills that deal with the administrative procedures for
assessing and collecting tax.

You can view the following websites to gain further information on Parliament and
proposed legislation:

www.aph.gov.au
www.aph.gov.au/bills

Treasury
The Commonwealth Treasury is a central policy agency which is expected to anticipate
and analyse policy issues with a whole-of-economy perspective, understand the
circumstances of government and all affected parties and stakeholders circumstances
and respond to changing events and directions.

The Commonwealth Treasury also plays an integral part in the formulation of taxation
legislation in Australia.

The role of Treasury is to assess and provide advice on Commonwealth tax

arrangements that contribute to Australia’s overall financial position. It is responsible for
assessing and advising on the general design of the tax system and its components,
and retirement income policy, in relation to economic efficiency, equity, income
distribution, budgetary requirements and economic feasibility.

Treasury undertakes this role with the assistance of the Australian Taxation Office (ATO)
and other private sector experts. Notably, before 2002, the ATO was responsible for
developing taxation legislation and instructing Parliamentary Drafters. This function was
transferred to Treasury in 2002.

The Treasury reports directly to the Federal Treasurer and the Assistant Treasurer in
the areas of taxation and budgetary matters. The Revenue Group under the control of
the Executive Director is responsible for the area of taxation and is made up of the
following divisions –

Fiscal, Macroeconomic, Revenue and Markets with support coming from the Corporate
Services Group. These groups were established to meet four policy outcomes:

Sound macroeconomic environment

The Treasury monitors and assesses economic conditions and prospects, both in
Australia and overseas, and provides advice on the formulation and implementation of
effective macroeconomic policy, including monetary and fiscal policy, and labour market
issues.

21 | P a g e
Another random document with
no related content on Scribd:
Gazette, Edinburgh, newspaper commenced by Captain Donaldson,
212;
recommenced, 324.
Ged, William, invents stereotyping, 555;
his son James joins the rebellion, 557.
Gentleman, John Purdie pleads that he is not a, 352.
Gibson of Durie and his colliers, 249.
—— of Linkwood, imprisoned in Elgin tolbooth, and burns it, 239.
Gilmerton, subterranean house at, 502.
Gipsies of the province of Moray, 233.
Girded Tails, 448.
Glasgow, cruelty at to Quakers, 57;
rise of commercial wealth in, 125;
trades with colonies, 431;
deterioration of morals at, 486;
mercantile losses at, 337, 487, 565;
bankrupt pilloried, 487;
malt-tax riot at, 508;
making great advances, 515;
a mad merry-making at, 543;
afflicted with bugs, 542.
Glass for mirrors, art of polishing, by Leblanc, a French refugee, 154.
Glass-work at Leith, 23;
at Glasgow, 128;
at Aitchison’s Haven, 154;
of Lord Elcho, 155;
complaint about English bottles imported, 229.
Glenbucket, Gordon of, attempt to assassinate him, 488.
Glenbucket, Lady, dispute between her and her eldest son, 159.
Glencoe, massacre at, 2, 62;
French version of, 64.
Glenorchy, Episcopal minister of kept in at the Revolution, 7.
Gordon, Duchess of (Elizabeth Howard), meeting of Catholic
worshippers at her house in the Canongate, 466.
Gordon, Duchess of (Elizabeth Mordaunt), introduces agricultural
improvements, 419;
pensioned for Protestantising her husband’s family, 554.
Gordon, Duke of, holds out Edinburgh Castle for King James, 1;
has a meeting of Catholic worshippers in his house in Edinburgh,
204.
Gordon, second Duke of, his death, and its political importance,
554.
Gordon, Mr, his powers of clairvoyance, 490.
Gordon of Ellon’s two sons murdered, 422.
Gordon of Glenbucket, his attempted assassination, 488.
Gordons of Cardiness and M‘Cullochs of Myreton, 174.
Gordons of Gicht, 304.
Gow, the pirate, affair of at Orkney, 505.
Graham of Gartmore, his account of state of the Highlands, 615.
Grain, export and import acts, 137;
Kerr of Chatto’s appeal for custom on grain brought to Kelso, 138;
importation permitted (1697), 182;
forbidden to be exported (1699), 221.
Grange, Lord, visits a religious visionary, 430;
his troublesome wife, 578;
opposes abolition of the witchcraft laws in parliament, 579.
Grant of Monymusk’s improvements of land, 418.
Green, Captain, and his companions, unjustly tried and executed,
316.
Greenshields, Rev. James, Episcopal minister, persecutions of, 350.
Gregory, Professor, his machine for raising water, 237.
Grierson, Sir Robert, of Lagg, imprisoned as a ‘suspect person,’ 11,
68;
 accused of ‘clipping and coining,’ 145.
Gunpowder, explosion at Leith, 264.

Haddington, Thomas, Earl of, his improvements and plantations,

417.
Halden and Leslie, Covenanters, 378.
Hall, Lady Anne, her funeral, 212.
—— of Dunglass, desecration of a church by, 369.
Hall, Robert, of Inchinnan, his ‘pretty peculiar accident,’ 353.
Hamilton, keeper of Canongate tolbooth, asks Privy Council to
renew certain perquisites lately withdrawn, 80;
another petition by, 182.
Hamilton, Lord Basil, his death, 246.
——, William, of Bangour, in connection with the Dancing Assembly,
483.
Hamilton’s lottery, 88.
Hart, Rev. James, a noted clergyman of Edinburgh, 397, 429.
Harvest of 1699, thanksgiving for, 221.
Haunted houses, 169, 435.
Healing virtues ascribed to crystal, ivory, stones, glass, &c., 262;
Dow Loch, 263.
Healths, treasonable, 182.
Hell-fire clubs, 521.
Hepburn, John, persecuted for preaching without authority, 149.
Heraldry, Alexander Nisbet’s System of, published by aid from
Scottish parliament, 276.
Heriot’s Hospital boys taught useful arts at the suggestion of ‘Society
of Improvers,’ 530.
Hership of cattle on lands of Lord Rollo, 117.
Highlanders, predatory habits of the, 30, 31, 498, 612.
Highlands, resistance in, to taxation, 91;
ignorance in, 252.
Highway robberies, 83.
Historia Anglo-Scotica, a book, burned at the Cross of Edinburgh,
276.
Historical Society at Edinburgh, 487.
Holyrood Sanctuary, anecdotes of the, 349.
Home, Earl of, ordered into Edinburgh Castle as a dangerous person,
but allowed, on medical certificate, to remain at home, 117.
Home, Lady, of Renton, conduct at her husband’s funeral, 200.
Home of Renton writes about increase of witchcraft, 94;
affray with tenants of Sir James Hall of Dunglass, 345.
Hoops for ladies, fashionable in 1719, 448.
Hope of Rankeillor, an agricultural improver, 485.
Hopetoun, Charles Hope of, his arrangement for supplying victual
to his miners, 210;
his windmill at Leith, 290.
‘Horn Order,’ meeting called the, 482.
Hospital for sick first established in Edinburgh, 557.
Hospitality, great, in Scotland, 570.
Housebreaking, capitally punished by the Lord Provost of Edinburgh
in 1730; W. Muir’s execution, 568.
Houston, James, and Sir John Shaw of Greenock, assault between,
402.
Hume, David, circumstances connected with his birth, 56.
Hume, John of Ninewells, married to Lady Falconer, 55.
Hume of Marchmont, 1.
Hummum, a, or Turkish bath, set up at Perth in 1702, 260.
Hunter and Strahan hanged for forgery, 335.
Hunters’ ball at Holyrood, 590.
Hurricane in January 1739, 603.
Husbands ill-using wives, their punishment by the Stang, 589.

Ilay, Earl of, admitted as an extraordinary Lord of Session, 341;

curious anecdotes of in connection with the Post-office, 266.
Immorality and impiety ascribed to Scotland by General Assembly in
1691, 41;
efforts to restrain, 342.
Improvers [Agricultural] Society of, 484, 580.
Incestuous connections severely treated, 59, 354.
Inchbrakie, George Graham of, makes a riot, 24;
Patrick, the young laird, kills the Master of Rollo, 117.
Infanticide and concealed pregnancy, 26.
Infirmary at Edinburgh, its origin, 557.
Influenza in Scotland, 554.
Inoculation introduced into Scotland, 530.
Insurance against fire, 446.
Intelligence-office projected, 244.
Inventions and manufactures, various, 154.
Inverary petitions for ‘ease’ from the tax-roll, pleading ‘poverty and
want of trade,’ 51.
Invergarry House garrison, 304.
Inverlochy, fort planted at, 2.
Irish cattle imported, 153.
—— ——, laws against importation of, 242;
contraband Irish victual staved in Clyde, 137, 241.
Irvine of Drum, of weak intellect, arrangements regarding, 22;
 anecdote of his widow, 144.
Irvine of Murtle’s conduct towards Lady of Drum, 144.
Irvine, Robert, murders his two pupils, 423.
——, Robert, of Corinhaugh—slow travelling, 222.

Jacobite party formed, 2;

Jacobites in Perthshire make a riot, 24;
persecuted under apprehension of a French invasion, 66;
the Jacobite clans unsubmissive, 60;
Jacobite lairds of Fife, 84;
Jacobite gentlemen troubled for drinking treasonable toasts, 182;
their plot in 1704, 295;
proceedings of the party in 1715, 389;
their estates forfeited, 408;
subscription for prisoners (1716), 411;
gentlemen in exile, 524.
Jamati, Joseph, Baculator of Damascus, in Edinburgh, 581.
James VII., death of, 107.
Jedburgh, incident at proclamation of King William at, 7.
Johnstone, James, a very wretched prisoner, 14.
Johnstone, Margaret, widow of Johnstone younger of Lockerby,
forcibly asserts her rights, 35.
Jubilation in Edinburgh on reconciliation between king and Prince of
Wales, 453.
Judges, severity of, in cases of Rutherford and Gray, 371;
salaries of, 303.
Justiciary, commissioners of, their salaries, 302.

Kellie, John, a corporal, fights a duel, 404.

Kennedy, James and David, under prosecution as paramours of one
woman, 59.
Kennedy of Auchtyfardel kills Houston, W.S., on streets of
Edinburgh, 321.
Keppoch, Macdonalds of, a wild race, 15;
fight with Laird of Mackintosh at Inverroy, 16;
Coll Macdonald of, 192.
Ker, Robert, his censure of Girded Tails, 448.
Kilravock, Laird of, amounts paid for his daughter’s education, 57.
Kilsyth church, body of Lady Kilsyth preserved in, 98.
Kincaid, Mrs, of Gogar Mains, murder of, 473.
Kincardine, Earl of, his death, 319.
Kinnaries, Fraser of, a Catholic, placed in restraint, 25.
Kintore, Earl of, his concern in preservation of the Regalia disputed,
264.
Kircher’s Disfigured Pictures, an optical curiosity, 101.
Kirkcaldy, &c., nearly ruined by the debts of a regiment quartered
there, 45.
Kirkcudbright, stewartry of, riot in, on account of the Sheriff’s Mart,
362.
Kirk-treasurer’s Man, a bugbear to men of gaiety, 343.
Konigsberg, church at, built by a Scottish collection, 134.

Ladies, Scottish, in 1718, described by a traveller, 433.

Lagg, Sir Robert Grierson of, confined at the Revolution, 11;
suffers from confinement, 68;
charged with coining, 145.
Lanark, assisted on account of poverty, in building a bridge, 134.
Land Mint, essay published on, 320.
——, price of, 103.
Langton, Laird of, his wards and their allowances, 56.
Lantern, Magical, in 1694, 100.
Lauder, Bailie, of Haddington, imprisoned, 33.
Leas, John, of Croshlachie’s maltreatment, 157.
Leblanc, French refugee, mirrors made by, 154.
Leith, glass-work at, 23, 229;
gunpowder explosion at, 264;
duel at, 566.
Levellers of Galloway, 492.
Leven, Earl of, assaulted by Boswell of Balmouto, 84;
by revellers, 312;
carries Excise money to London, 340.
Libraries, presbyterial, in the Highlands projected, 250;
partly realised, 253.
Licentiousness, 41, 320;
proclamations regarding, 342.
Lindsay, Patrick, upholsterer, connected with nobility, 547.
Linen manufacture, 85, 541.
Linlithgow, remarkable disappearance of a gentleman at, 239.
Livingstone, William, of Kilsyth, a Jacobite, temporary leniency
shewn to, 66;
liberated on condition of exile, 97;
romantic story of his marriage to Dundee’s widow, ibid.
Lockerby, Johnstone of, troubles in family of, 34.
Locks, ingenious, invented, 99.
Logan, Robert, makes wooden kettles to ‘abide the strongest fire,’
214.
Lothian, John, imprisoned after the Revolution, 14.
Lothian, Marquis of, letter from, regarding slave colliers, 249.
Lottery proposed by Alexander Hamilton, 88;
one by Roderick Mackenzie, 310.
Lovat, Hugh Lord, confined at the Revolution, 11.
Lovat, Simon Lord, his violences in Inverness-shire, 186, 254;
has a command in the Black Watch, 498;
his account of the Highlands (1725), 498;
puffing letters of, 552;
alludes to depredations in the Highlands, 614.
Love, John, charged with brewing on Sunday, 582.
Loyalty a paradoxical feeling, 415.

Mabie, Catherine Herries of, forcibly dispossesses a tenant, 36.

M‘Culloch, Sir Godfrey, murder by, 174.
Macdonald of Glengarry exhibits a strange trait of Highland feeling,
18;
a garrison at his house, 304.
MacDonell of Barrisdale, 616.
M‘Ewen, Elspeth, accused of witchcraft, 193.
M‘Ewen, James, starts a newspaper, 439.
M‘Fadyen, a drover, robbed, 83.
M‘Farlane, Mrs, murders Captain Cayley, 412.
M‘Gill, Mr, minister of Kinross, his house haunted, 435.
Macgregor, Robert (Rob Roy), see Rob Roy.
Macgregor of Glengyle levies black-mail, 612.
Machrie, William, a fencing-master, 267.
Mackay, General, his cheap dinner, 46.
Mackenzie, Roderick, of Prestonhall, his petition for transporting
victual from Forfarshire to Midlothian, 211.
Mackenzie, Sir George, warrant granted to print his works, 220.
Mackie, Andrew, his house haunted, 109.
Mackintosh, Laird of, kept out of his property in Glenroy, 15;
 made prisoner, 16;
obtains letters of fire and sword against Keppoch, 192;
his expensive funeral, 307.
M‘Lachlan, John, sentenced to be whipped and banished for
tampering with recruits, 79.
Maclaurin, Professor Colin, election of, 512.
Macpherson, James, the robber, 234;
his execution, 236.
Macpherson of Invernahaven charged with stealing cattle from
Grant of Conygass, 142.
Macqueen of Pall-a’-chrocain kills the last wolf in Scotland, 609.
Macrae, James, a Quaker, pressed as a soldier, 59.
Macrae’s, Governor, return to Scotland, 585.
Magazine, Scots, established, 603.
Malicious Society of Undertakers, 578.
Malt, Patrick Smith’s plan for drying, 303.
—— tax riots at Glasgow, 508.
Manners, general change of (1730), 568;
levity of, censured, 520.
Man-stealing, a case of, 44;
edict against, 211.
Manufactures set up, 85, 126, 154.
Mar, Earl of, hoists standard of rebellion in Aberdeenshire, 389;
letter to Robertson of Struan, 526.
Marriages, forbidden, 353.
Marriages in high life, ceremonies at, 240.
Marrow Controversy, 441.
Martin’s description of Western Isles, 278.
Martyrs’ tomb in Greyfriars’ Churchyard, 533.
Maxwell, John, of Munshes, his account of agriculture in his early
days, 494.
Maxwell, Robert, a noted early writer on agriculture, 485.
Maxwell of Dargavel and Hamilton of Orbieston, dispute between,
69.
Maxwell of Orchardton, a Catholic, his case, 295.
Mechanical inventions, curious, 99.
Medical practice, popular, as exhibited in Tippermalloch’s Receipts,
53;
fees, 22, 117.
Mein family connected with Post-office in Edinburgh, 514, 593.
Menzies, Major, kills town-clerk of Glasgow, 103.
Menzies, Professor John, characteristic letter by, 524.
Mercantile enterprise in Scotland takes its rise, 121;
increased after the Union, 336.
Merchandising Spiritualised, a book printed in Glasgow in 1699,
220.
Merchant Company of Edinburgh, their treatment of Mary Flaikfield,
76.
Metrical elegies, 140.
Miller, George, a boy, trepanned as a soldier, 43.
Miller, Hugh, quoted regarding sand-hills of Culbin, 110.
Miln, Sir Robert, his reduced circumstances, 208.
Miners’ provisions, mode of obtaining from distant towns, 210, 211.
Mint in Scotland, 330.
Mitchell, the ‘Tinklarian Doctor,’ 358;
his visit to Calder, 450.
Mitchell, William, his ear nailed to the Tron for insolency, 23.
Mock Senator, a satire by Pennecuik, 473.
Money in Scotland at the Union, 330.
Monteath, Robert, advertises for epitaphs, &c., for his Theater of
Mortality, 382.
Montgomery of Skelmorley, plot of, 3.
Moray, Earl of, small debt-case, 77.
Morer’s Account of Scotland, 269.
Mortality in Edinburgh (1743), 610.
Moss Nook, a Scottish serf living in 1820, 250.
Mowat, Ensign, concerned in a murder at Leith, 48.
Muir, David, surgeon at Stirling, charge for drugs used by him to
wounded of Killiecrankie, 47.
Munro of Foulis, his funeral, 560.
Murchison, Donald, defends the Seaforth estates against
government troops, 459, 468;
his death, 471.
Mure, Elizabeth, her account of Scottish manners in eighteenth
century, 571.
Mure of Caldwell’s journey from Edinburgh to Ross-shire, 406.
Murray, a tavern-keeper, in trouble on account of a false news-
letter, 71, 144.
Murray, Clara, her violent letter to Lord Alexander Hay, 275.
Murray, Lady, of Stanhope, assault on, 478.
Murray, Sir Alexander, of Stanhope, his projects, 474;
Strontian mines, 476;
Ardnamurchan scheme, 474.
Mushet, Nichol, murders his wife, 454;
he is executed, 455.
Music, concerts of, in Edinburgh, 89, 139;
rising taste for in Scotland, 432;
Orpheus Caledonius, 434.
Musical instruments, curious advertisement of, 325.
Musselburgh, riding of marches at, 622.

Nasmyth, a builder, at Inversnaid fort, 374.

Navigation of rivers, Henry Neville Payne’s petition, 217.
Negro slave, runaway, advertisement in Courant regarding, 453.
News, false, punishment for, 71.
—— -letters, 71;
Murray, a tavern-keeper, sued for a false news-letter, ibid.
Newspapers, notices of early, 212, 313, 324, 414, 438.
Nicholson, Daniel, his case of adultery with Mrs Pringle, 60.
Nicol, William, of High School of Edinburgh, anecdote of, 223.
Nisbet, Alexander, his System of Heraldry patronised, 276.
Nithsdale, Earl of, troubled on return from France, 216.
Noblemen, imprisonments of, 68.
Norvill, Dame Mary, petitions Privy Council in behalf of her
children, 55.

Officers of the army, their accounts at hotels, 45.

Ogilvie, Patrick, of Cairns, employed to guard the coasts against
Irish importations, 243.
Ogilvy of Forglen, his death and last injunctions, 533.
Orkney, a pirate taken in, 505.
Ormiston, Alexander, imprisoned, 14.

Painting in oil, early notices of in Scotland, 563.

Paper-manufacturing, 87.
Paragraphs from old newspapers, Appendix.
Paraphernalia of women, decided by Court of Session, 166.
Parochial schools, establishment of, in Scotland, 151.
Parsons, Anthony, a quack medicine-vender, 261.
Paterson, Archbishop of Glasgow, imprisoned, 12;
permitted to live at certain places, 167.
Paterson, William, promotes commerce and founds African
Company, 121;
his liberal ideas, 124;
opposition to Bank of Scotland, 131.
Pates of Court of Session, 291.
Payne, Henry Neville, tortured and imprisoned for ten years, 39;
proposes an improvement in river navigation, 218.
Pease-meal, nutritiousness of, 472.
Peebles, infanticide at, 19;
prison not strong enough to secure a female culprit, 20;
vested with a peculiar privilege, 51.
Perpetual motion, scheme of, by David Ross, 102.
Perth, ‘Duke’ of, his baptism, 383.
——, Earl of, taken prisoner at the Revolution, 11, 12;
liberated, 66;
again imprisoned, 67.
Perth, tumult at, on account of a picture, 565.
Peterhead as a harbour of refuge for vessels pursued by French
privateers, 120.
Petrie’s Rules of Good Deportment, &c., 455.
Piper of Musselburgh, trepanned as a recruit, 44.
Pirates hanged at Leith, 458.
—— under Henry Evory seize a man-of-war, 150;
a pirate in Orkney, 505.
Pitcairn, Dr Archibald, introduces dissection in Edinburgh, 105;
anecdotes concerning, 223;
 brought before the Council for leasing-making, 224;
raises an action for defamation against Rev. James Webster, 378;
his death, 383;
his writings, 384.
Pittenweem, treatment of witches there in 1704, 299.
Plantations, criminals and degraded persons transported to, without
trial, 115, 211.
Planting first attempted in Scotland, 417.
Poiret, Elias, murdered at Leith, 48.
Poor, vagrant, multitude of, 218;
regulations for, proposed, 219.
Pope, the, tried and burned in effigy in Edinburgh, 3.
Porpoises thrown ashore at Cramond, 23.
Porteous, Captain John, plays a match at golf with Hon. Alexander
Elphinstone, 566;
his unpopularity, 594;
condemned for murder, 595;
executed by the mob, 596.
Porteous riot, unpopular witnesses regarding, 600.
Post-office, general arrangements in 1689, 20;
the post sometimes robbed and tampered with, 21, 74;
post-boy robbed by Jacobite gentlemen, 32;
act for establishing General Post-office, 125;
violation of letters at Post-office, 265;
affairs of, in 1710, 327, 357;
improvements of, by Mr James Anderson, 400;
accidents to postbags, 513;
improvements of, 514.
Potato culture, 604.
Poverty of Scotland, traits of the extreme character of, 45.
Prayers, equivocating, 78;
meetings for, 228.
Preaching in open air, 606.
Pregnancy, concealment of, act against, 26.
Presbyterian form of worship, innovation on, punished, 350.
Press, restrictions on the, 181.
Priests in trouble. See Catholics.
Pringle of Clifton, fights a duel with Scott of Raeburn, 330.
Printing, art of, in Scotland (1712), 363.
Prisoners’ aliment, 208.
Prisoners detained, from inability to pay prison dues, 34.
Prisoners of Canongate Tolbooth, take possession of it, 71.
Prisons crammed with disaffected persons in 1689, 11.
Privy Council deals with Episcopal clergymen, 78.
Profaneness, proclamations against, 342.
Prussian grenadiers, recruiting for, in Edinburgh, 490.
Purdie, John, pleads he is not a gentleman, 352.

Quack medicines vended, 260.

Quakers, persecuted at Glasgow, 57;
persecuted at Edinburgh, 178;
appear at Cross of Edinburgh, 467;
build a meeting-house there, 621;
one sets up a manufactory, 620.

Racing in Scotland, 454.

Raffle of Indian screens by Roderick Mackenzie, 310.
Railway, an early, at Prestonpans, 472.
Ramsay, Allan, Scottish poet, satirises metrical elegies, 140;
his reference to Sir Richard Steele, 427, 429;
reference to musical entertainments in Edinburgh, 432;
 to the dancing assembly, 483;
concern in theatrical entertainments, 518;
lends plays, 544;
erects a theatre, 598;
his Gentle Shepherd acted, 624.
Rattray, John, a poor man, imprisoned at the Revolution, 14.
Rebel prisoners removed from Edinburgh to Carlisle for trial, by
virtue of ‘treason-law,’ 411.
Rebellion of 1715, 389;
of 1745, 535.
Recruiting, unscrupulous system of, 43.
Recruits kept in jails, 79, 182, 601.
Regalia, controversy about its preservation, 264.
Reicudan Dhu, or Black Watch, 498.
Repentance Tower, subject of a rustic bon mot, 429.
‘Rerrick Spirit,’ strange story of the, 169.
Restoration of Charles II., celebrated by one Jackson, 371.
Restrictions regarding victual, troubles from, 210.
Revenue laws disrelished and resisted, 508, 589, 594.
Review of Highland Companies at Ruthven, 581.
Revolver, the, anticipated, 101.
Ritchie, Charles, a minister, in trouble about an irregular marriage,
190.
Roads made in the Highlands, 526, 561.
Rob Roy, first public reference to, 373;
seizes Graham of Killearn, 420;
is taken prisoner by the Duke of Montrose, but escapes, 421;
forfeiture of his estate, 422;
taken by Duke of Athole at Logierait, and escapes, 425;
Rob’s bad excuse to General Wade, 500;
his death, 624.
Robberies, great number of in 1693, 83;
increase in Highlands from withdrawal of ‘Black Watch,’ 610.
Robertson, Alexander, of Struan, 523.
—— ——, Duncan, dispossesses his mother, Lady Struan, of her
property, 233.
Roderick, the St Kilda Impostor, 179.
Rollo, Lady, her charge against her husband, 143.
Rollo, Lord, tries to repress cattle lifting, 31;
prosecuted by his lady, 143.
Rollo, Master of, killed, 117.
Rope-performers, Italian, 582.
—— -work established, 87.
Rose, Bishop of Edinburgh, his death, 452.
Roseberry, Earl of, pranks of, 604.
Ross-shire, election for, on a Saturday, 341.
Row, Captain, raises sunk treasure, 551.
Royal Bank of Scotland, started, 537;
rivalry of banks, 537.
Royal burghs, convention of, curious details concerning, 51.
Ruddiman, Thomas, his connection with Dr Pitcairn, 385;
improves the classical learning of Edinburgh, 438.
Rum, sale of forbidden, and subsequently permitted, 277.
Rutherglen, Earl of, ‘bangstrie’ upon his property, 158.

Saddle, Elastic Pacing, invented, 101.

St Cecilia, feast of, celebrated in 1695, 139.
St Cecilia’s Day, celebrated in Edinburgh with a concert, 139.
St Kilda, account of, 168.
—— —— islanders acquire a minister, 178;
curious peculiarity attending the inhabitants, 181.
St Luke, School of, institution of at Edinburgh, 564.
Salaries of judges of Justiciary and Court of Session, 303.
Salmon-fishery in Scotland (1709), 353.
Salt proposed to be made in a new manner, 154.
Salters and miners considered as slaves or necessary servants, 248.
Salton and Murray, Lords, seized by Master of Lovat, 185.
Sanctuary (Holyrood Abbey), taken advantage of by Patrick
Haliburton, &c., 349.
Sandilands, Hon. Patrick, a boy, bewitched, 449.
Savery’s engine for raising water, 237.
Scavengering of Edinburgh, 593.
Schools, parochial, establishment of, in Scotland, 151;
plays acted at, 584.
Scots Magazine established, 603.
Scott of Raeburn killed in a duel, 330.
——, Walter, of Kelso, his marriage, and letter describing it, 39;
funeral of his father-in-law at Glasgow, 387.
Scriptures, a multitude of copies of, distributed in the Highlands in
1690, 39.
Seaforth, Earl of, in rebellion of 1715, 391, 393;
again in rebellion in 1719;
his forfeited estates kept for his use by Donald Murchison, 459,
468;
his ingratitude to Murchison, 471.
Secession, The, a schism in the kirk, 588, 625.
Second-sight, described by Martin, with instances, 278.
Servants, register-office for, proposed in 1700, 244.
Session, Court of, new judges appointed for, 10;
 its purity under suspicion, 291;
tyranny of, 293;
severity of judges of, 371;
salaries of judges, 303.
Seton, Hon. James, accused of robbing a post-boy, 32.
Settlement, an inharmonious, 580.
Sharps, a trial at designed, 209.
Shaw, Christian, of Bargarran, her case, 167;
thread spun by her, 510.
Shaw, Sir John, of Greenock, his marriage, 240;
kills Mr Houston, 402.
Short’s telescopes, 567.
Sibbald, Sir R., claims a share in Adair’s maps of Scotland, 42;
his concern in originating a botanic garden, 81;
his death, 619.
‘Siller,’ origin of term in Scotland, 212.
Silver-mine at Alva, 247.
Simson, Professor John, teaches Arminianism, 441.
Skye, Isle of, Second-sight in, 280.
Slaughters—town-clerk of Glasgow by Major Menzies, 103;
Master of Rollo by Graham of Inchbrakie, 117;
Houston, Writer to the Signet, by Kennedy of Auchtyfardel, 321;
Cowpar of Lochblair by Ogilvie of Cluny, 322;
Robert Oswald by Baird of Sauchtonhall, 322;
by Master of Burleigh, 326;
of Mrs Kincaid by her husband, 473;
of Campbell of Lawers, 473;
a boy Cairns killed, 547.
Slave (or ‘perpetual servant’), man adjudged to be for theft, and
handed over to Sir John Areskine of Alva, 246.
Slave, negro, advertisement of a stolen one found, 453.
Slavery of salters and miners till 1775, 249.