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A Dictionary of the Older Scottish Tongue (up to 1700)

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First published 2001 (DOST Vol. IX).
This entry has not been updated since then but may contain minor corrections and revisions.

So(u)l, n. Pl. also solz(e, soulz(e, sowlz, sulz, soulds, soublz, soubz, sowbz, soulsis. [OF sol, solt (later, sou) (12th c. in Larousse), vulgar L. soldus, solidus (nummus) a solidus, the gold coin, f. L. solidus dense, solid. Cf. e.m.E. soulx pl. (1542), soul (1583), sol (1605).] A French coin and money of account, of roughly 12 d. value. Also attrib.Freq. employed as a unit of value in calculating imposts or taxes.(a) 1570–1 Conv. Burghs I 18.
That … thar be ane extentt rasitt of ane thousand markis … to be gevin to Nicoll Vddartt for doungetting of the ten solz [Edinb. B. Rec. III 284, soulz] of the tvn of wyne in Burdealx 1582 Conv. Burghs I 130 marg.
Registrating discharge ten solz in Burdealx 1587–8 Conv. Burghs I 269. 1587–8 Conv. Burghs I 269.
Fyvetene solz for ilk quhyte wob, and fourty fyve solz for ilk hundreth cairsy 1663 Conv. Burghs III 567.
The King of France had laitlie imposed ane impositione of fyftie solze wpon ilk twne of goodis … transported by foraigneris 1671 Conv. Burghs III 630.
The said erle … to interceid … anent the doun getting of the fyftie solze of impost 1681 Edinb. B. Rec. XI 11.(b) 1551–2 Dundee B. Ct. II fol. 134b (22 Feb.).
Twa cronis of the sone [and ane] ducat & xv souls 1557 Dundee B. Ct. III fol. 114 (5 April).
Soulz 1570–1 Conv. Burghs I 18 (see (a) above). 1581 Conv. Burghs I 123.
The ten sowlz quhilk wes vpliftit … of ilk twn wyne 1676 Aberd. Council Lett. VI 41.
That heavie impost of 50 soulze [pr. soulye] upon the tun of Scotts ships in France(c) 1665 Conv. Burghs III 580.
Sulz(d) 1685 Paterson Sc. Arithm. 9.
The Flemish keep their account the same way [as we do] by livers, soulds and deniers(e) 1573–4 Reg. Privy C. II 329.
The croun of the sone for fyftie thre soublz 1602 Edinb. B. Rec. V 314.
The impost of ten sowbz of ilk hunder franks rayset be the said factoures(f) 1550 Dundee B. Ct. II fol. 3 (7 Oct.).
Anent the Fransche soulsis & money of France it is statut that na persone … refuse the said moneyattrib. 1589–90 Edinb. B. Rec. V 15.
Clement Cer producit … ane crown of the sun and ane xx soubz pece