In both 1715 and 1745 Dumfries remained apathetic. Prince Charles Edward indeed occupied the town, holding his court in a building afterwards known as the Commercial Hotel, levying £2000 tribute money and requisitioning 1000 pairs of shoes for his Highlanders, by way of punishing its contumacy.
The cost of so doing should be deposited in the estate account once received from the requisitioning creditor.
Powers The SAI does not have the powers of requisitioning all records of the auditee departments/organisations to discharge its mandate.