479^2. statistical account of Scotland. 119 



is at present an easy matter ; for although there be laws 

 apparently in force in Scotland, authoiising the afsefsment 

 of involuntary poor's rates, in certain circumstances } 

 and although those who favour this system of poor laws, 

 have hitherto been able to persuade many well meaning 

 persons, that such laws are indeed obligatory on the 

 people, and have, by that means, induced some to submit 

 to this burden ; yet the writer of this article has good au- 

 thority for saying, that there is not, at present in force, 

 any law in Scotland for authorising an involuntary poor's 

 rate, unlefs where the people, have so long acquiesced ia 

 that mode of afsefsment as to establifti it by proscription : 

 So that in all other cases,' the authority of a new act of 

 parliament is required, before any poor's rate can pofsibly 

 be enforced. i his matter fhall be more fully explained 

 when a convenient opportunity fliall offer 5 in the mean 

 :while he thinks it his duty to state this important fact, for 

 the information of those whom it may cortcern. 



The following extract will fnow what is the state of the 

 poor and the poor's funds j it is considerably above a 

 fair average of the rates and state of those pariflies where 

 compulsory alms have never been required. It respects 

 the parifh of New Abbey, in the stewartry of Kirkcud- 

 bright, whose population is 640, and rents <it prescu*; 

 L. iico ptr aniiinn. 



Extract. 



" Foor. — From the scfsion records it appears, thnt 

 the poor were much more numerous forty years ago, thui,i 

 they are at present, and that their numbers have becu 

 gradually decreasing. The number of poor now on th^ 

 roll, does not exceed ten or twelve ; for whose relief the 

 v/eckly collections, amounting to L. y, the rent of a small / 

 farm purchased with a mortitication, L. 12, and tlie inte- 

 rcit of some late mortifications, (L. 15c, at four />£■/• cent.') 

 X,. 6 j total \a, 27, a-ye,ir, ar? q'titc sujjident. N^t ^ single 



