Sc. Law. Obs. Also kerset, kirseth, kyrset(t. [app. a. ON. kyrrseta or kyrrsæti, sitting in peace and quiet, freedom from disturbance.] Exemption from the payment of taxes, granted for one year to a new burgess (see quot.).
In some MSS. of the Burgh Laws the erroneous form kirksett is found: see Jamieson, s.v.
14[?]. Burrow Lawes, c. 27. Quha sum evir be made new burges of a waste lande and he hafe na lande wythin þe burgh herberyt in þe fyrst ȝere he sall haf kyrset [Latin text kirseth] And efter þe fyrst ȝere he sall haf herberyt lande and byggyd.
[1609. Skene, Reg. Maj., 122. He may haue respit, or continuation for payment of his burrow mailes for ane zeare, quhilk is called hyrsett [sic].]
