The same fate has overtaken the Rental prepared by Bishop William Tulloch, partly for the Crown’s instruction, partly in self-defence against the Earl’s accusations of _Skatts abstracted_ and _lands gripped_, and other encroachments during the Lieutenancy of Bishop Thomas and himself. Of these conflicting Rentals, and their mutually truthful recriminations of embezzlement and oppression, much may be learned from the succeeding Rentals of Henry Lord Sinclair, of which the earliest was prepared in 1492, more than twenty years after the Impignoration, and therefore affording ample time for such Crown officers as Bishop Tulloch to alter every land right in the Islands. Accordingly, this Rental shows an aggravation of the number, nature, and amount of the Odaller’s burdens, and a studied confusion of his rights with those of the Tacksman of the Crown or Kirk. Thus, the Odal lands are charged with the ancient Skatt, but this is sometimes doubled and paid both to King and Bishop. The FÖR-KAUP is no longer the fee of the Lawman (whose salary of £12 is charged against the Crown in the tacksman’s account), but under the feudal name of _Forcop_ is again exacted from the Odaller as a _triennial grassum_ for the use of the once free and common pasture. The _Votn-tel_ is entered under the corrupted name of _Wattel_; but in despair of its lost Norse meaning, the fancy of the Feudalist has explained it as a tax for holy water, or for the good offices of some saintly lady whose profitable virtues had outlived her name; while its ancient purpose of the Underfoud’s fee, is again supplied by the _Balliatus_, a new impost on the parish. Another parish burden of _Hawkhens for the King’s falcons_ is first mentioned in the _compota_ of Bishops William and Andrew (1478–9), and first charged in this Rental, where the Escheits of Moveables and Heritage are entered as an ordinary item of revenue, under the suggestive name of “Chetry.” The purely Scottish claims of Wrack and Waith (which in time ripened into the full Droits of Admiralty and the Leges Forestarum) were new and violent invasions of the Odal freedom of hunting, fishing, and sea-beach; and every occasional or temporary payment once paid became a tax for ever. The several exactions may be classed in the order in which they are named in the Rental. 1st. Odal; 2nd. Tenant; and 3rd. District or Parochial Burdens. The Odal payments consisted of— 1st. STENT, the Butter Skatt assessed by ancient valuation in proportion to the pennylands. 2nd. BUTTER SKATT, _præter the Stent_, an obviously unwarranted and often large increase of the tax—generally as much more. 3rd. MALT SKATT. 4th. SILVER SKATT. 5th. FORCOP, already explained, but of such arbitrary and unequal exaction as fully to warrant the definition of Dufresne, “FORCOP, _Forcapium, exactio, tributum haud debitum, per vim et contra jus captum_.” 6th. WATTEL, the Fee of the Underfoud, paid or estimated in grain.