Around June of 1777 John McMinn, late chapman in Kirkcudbright, was imprisoned in the Wigtown tolbooth for unpaid debts. He then brought a process of Cessio Bonorum to the Court of Session, and the Court granted him the benefit of the Cessio. In response, McMinn's creditors petitioned the Court to recall this interlocutor. They argued that there were a number of relevant facts that McMinn had withheld from the Court regarding his ability to pay his creditors. Furthermore, the petitioners argued against the supposed liberality with which chapmans were granted the Cessio. For example, while McMinn claimed to have lost his pocket-book in Ireland, the petitioners had recently discovered that while in Ireland McMinn had purchased 15 pounds worth of salt. For this reason, the creditors wrote, they decided to oppose McMinn's process of Cessio Bonorum. "Had the petitioners, upon looking into [McMinn's affairs], been convinced that the pursuer was a poor and unfortunate bankrupt, they would have been the last persons in the world who would have opposed his Cessio : But as this did by no means appear to them to be the case, they thought themselves bound to state those objections which occurred to his obtaining it.”

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