The standards of weight and measure were unchanged till Earl Robert, by raising the weight of the fundamental Mark from 8 to 10 ounces, added in the same proportion of one-fifth to every other denomination—and by increasing the Gudling from 6 to 8 Cuttels, he added one-fourth to every Pack of Zetland Wadmæl. Earl Patrick increased the Mark to 12 ounces, thus adding one-third to every Lispund, Meil, and Last; and subsequent Donataries improved the profitable example by aggravating the Mark to 20 ounces, and thus boldly achieving an increase of 250 per cent. upon every denomination of weight or measure. The only apparent exception was the Barrel, which, being a vehicle of foreign export, could not be enlarged, and consequently could only contain 10 of these aggravated Lispunds instead of 15 of the normal size; but the balance was charged in loose Lispunds of similar overweight.

There is no authentic statement of the revenues of James III. as Sovereign and as Earl of Orkney, but assuming and deducting a rise during the Episcopal Tacks proportioned to that which appears between the first and second Rentals of Lord Sinclair, the Skatts and Land-males of the Crown may be approximately stated at between £500 and £600.

Their progressive increase during the sixteenth century may be more minutely estimated by a comparison of Lord Sinclair’s Rentals (1492–1502) with that of Earl Patrick (1600–1), and an unerring tariff of current prices is found in the Rentals themselves, or in the contemporary Rolls of the Scottish Exchequer. The last Rental of Lord Sinclair stands thus—

1502.Scat Butter—1312 Lispunds at 1s. per Lispund£8200
Scat Malt—60 Lasts at £3, 6s. 8d.20000
Forcöp (the exact amount of the Lawman’s fee, £12)1200
Wattel—12 Lasts4000
Total Odal Payments £33400
Butter, 24 Barrels (360 Lispunds)£22100
Cost (or Grain Rent), 88 Lasts29368
Flesh, 59 Lasts (118 oxen at 13s. 4d. per head)78134
—— 32 salted Marts at the same price2168
Hawkhens, 440 at 6d 7 68
Total Land males of Earldom 42334
Total Crown’s Scats and Males £75734

These revenues, with the unrentalled profits of Wrack, Waith, Chetry, Balliatus, &c., were farmed by Tulloch and other tacksmen, at a rent or Tack duty varying from £366 to £466, till James V. (1540) ascertained by personal investigation, that under the most liberal tack, a duty of £2000 was not too high for the increased value of official perquisites, and the higher prices of conversion, which had raised the Crown’s Rental as follows—

1540.Butter at £3 per Barrel£262100
Malt at £5 per Last30000
Wattel at £5 per Last6000
Forcop as before1200
Total Odal payments £634100
Butter£7200
Cost44000
Flesh (150 cattle at £1, 10s. per head)22500
Hawkhens at 6d.1100
Total Land males 74800
Total Crown Rental £1382100

The same Tack duty of £2000 was paid by Lord Robert Stewart as a Feu-duty; and in 1568, the first year of his actual exercise of power, the higher prices of conversion had raised the Crown Rental to the following value, without increase of quantity:—

1568.Butter, 87½ Barrels (at £9 per barrel)£787100
Malt, 60 Lasts (at £30 per last)180000
Wattel, 12 Lasts (£360), Forcop (£12)37200
Total Odal payments £2959100
Butter, 24 barrels£21600
Cost, 88 Lasts264000
Flesh, 59 Lasts (at £7, 4s.)424160
—— Marts, 32 (at £3, 12s.)11540
Hawkhens, 440 (at 6d.)1100
Total Land males of Earldom 340700
Total first Rental of Earl Robert £6366100

On his disgrace (1587) and the new grant to Chancellor Maitland and Bellenden on an increased duty of £4000, the Rental, as stated in their Charter, was found to have been raised to the following quantity and value, without distinction of Skatt or Land male.

1587.Butter, 1458 Lispunds (at 12s.)£874160
Grain, 189 Lasts (at £30)567000
Flesh, 91 Lasts (at £7, 4s.)60560
Money, in lieu of Forcop and Skatt Silver10900
Total (acknowledged) Rental of the Crown£725920