But this numerical statement of quantities no longer expressed the actual burdens of Orkney. Earl Robert’s increase of the weights and measures had added a fifth to every nominal Mark, Lispund, Meil, or Last in the Rental, and when he was reinstated (1589) (compounding at a reduced Feu-duty of £2075), the quantities and value actually paid under the nominal Rental amounted to—
| 1589. | Butter, 1822½ Lispunds (at 12s.) | £1093 | 10 | 0 |
| Grain, 236½ Lasts (at £30) | 7095 | 0 | 0 | |
| Flesh, 113¾ Lasts (at £7, 4s.) | 818 | 8 | 0 | |
| Money in lieu of Forcop and Skatt Silver | 109 | 0 | 0 | |
| Total Crown Rental in Orkney | £9015 | 18 | 0 | |
Accordingly Earl Robert’s final Rental, although the articles of payment differ in arrangement and commutation, amounts, at the former conversions, to nearly the same sum and value:
| 1592. | Butter, 87½ Barrels at £9 per Barrel | £787 | 10 | 0 |
| Do. loose, 791½ Lispunds at 12s. per Lispund | 474 | 18 | 0 | |
| Grain, 227 Lasts at £30 per Last | 6810 | 0 | 0 | |
| Flesh, 97½ Lasts at £7, 4s. per Last | 702 | 0 | 0 | |
| Hawkhens and other Poultry, 3242 at 6d. | 81 | 1 | 0 | |
| Swine, 3 at £1, 16s. | 5 | 8 | 0 | |
| Peats, Rabbit-Skins, and other minor articles | 10 | 10 | 0 | |
| Money, in lieu of Forcop and Skatt Silver | 144 | 13 | 0 | |
| Total last Rental of Earl Robert | £9016 | 0 | 0 | |
Thus showing an increase of quantities and value since his first audit of 1569 amounting to—
| Butter, 431½ Lispunds at 12s. | £258 | 18 | 0 | |
| Grain, 67 Lasts at £30 | 2010 | 0 | 0 | |
| Flesh, 22½ Lasts at £7, 4s. | 161 | 10 | 0 | |
| Poultry, swine, and minor articles | 85 | 19 | 0 | |
| Money | 132 | 13 | 0 | |
| Total augmentation of Rental by Earl Robert | £2649 | 0 | 0 | |
If to this aggravation of the Rental we add his revenue from Tolls, Customs, Droits, Escheat and triennial Grassums, and consider the forced labour, the diminished area of cultivation, and the doubled penal conversions for every deficiency of these impossible quantities, we may estimate the income of Earl Robert and the misery of the Islanders; though the Rentale pro Rege et Episcopo (1592–1600), which exhibits the numerical increase of exaction, is silent as to his aggravation of the Weights and Measures.
This addition of a fifth to every actual payment was augmented to a third by Earl Patrick’s similar aggravation of the Mark to 12 ounces; and increased penal conversions were exacted for all arrears, rests, or unpaid balance of duties beyond what the Islands could produce, till their actual burdens thus aggravated, and valued at the current averages of conversion, amounted to—
| 1600. | Butter, 87½ Barrels at £20 | £1,750 | 0 | 0 |
| Do. loose, 1055 Lispunds at £2 | 2,110 | 0 | 0 | |
| Grain, 306 Lasts at £60 | 18,360 | 0 | 0 | |
| Flesh, 130½ Lasts at £16 | 2,088 | 0 | 8 | |
| Swine, 3 at £4 | 12 | 0 | 0 | |
| Hawkhens, &c., 3242 at 1s. | 162 | 2 | 0 | |
| Peats, &c., about | 23 | 5 | 0 | |
| Money | 144 | 13 | 0 | |
| Total Crown Rental of Earl Patrick | £25,650 | 0 | 0 | |
But besides this large revenue, and that derived from the Grassums, Droits, Tolls, Customs, Fines, and other unrentalled, unacknowledged, and unestimated perquisites, to the amount of about £6000 more, the Stewart Earls were also Commendators of the Estates of the Church, to which they proved no less dutiful as nursing fathers during their possession of about half a century. The Rental of the Bishopric at the Impignoration or beginning of the sixteenth century cannot be ascertained, but at the time of James V.’s visit, the articles composing the Church Rental (as shortly afterwards attested, and valued at the prices of the period), amounted to the following sums and quantities:—