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INTRODUCTION
XC1X
otherwise the bailies simply spent their revenues on the
normal affairs of the burgh—chaplains’ fees, gifts to
lawyers, shoes for the minister in 1559-60, and so forth.
(e) The Clerk and Others
In the early Ayr Accounts Stephen Prestoun, town clerk,
owing rent for a fishing, cancelled out his obligation by
professional services to the town—writing, making out
commissions, taking instruments, drawing up a rental, and
binding the compt-book. Half a century later John
Masoun, who then held the office, was in demand as a
collector of stents.1 These intromissions were accidental,
and normally the common clerkship carried no fiscal duties.
In the years 1534-39 private burgesses accounted for
their dues to the town, but these were not true compts in
the sense in which those of the magistrates were. In 1587
John Lokhert, burgess, was charged with nine years’
arrears of rent, and showed that he had over-spent the
sum due in affairs of the town ; his position was excep¬
tional, in that he was able to provide funds at a time when
they were lacking.2 In 1591 William Hammiltoun, tacks¬
man of the Brig-impost, instead of paying his tack-duty
to the treasurer, spent it for the most part directly on
repairs at the bridge—almost certainly by order of the
town council.
1 Pp. 15, 76-7; 45-52.
2 Pp. cxxi; 151-2.

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