Act. There were two scot and lot boroughs in Wales: Flint Boroughs (1727–1832) and Haverfordwest. A cognate term, skat, exists in the udal law of Orkney and Shetland. References Sources Danby Palmer Fry, 'On the Phrase Scot and Lot', in Trans. Philological Society (1867), pp. 167–197; C. Gross, Gild Merchant, i. c. iv. Pollock and Maitland, Hist. Eng. Law, p. 647. English legal terminology Local taxation in England Government of England Feudal duties Taxation in medieval England Property taxes Feudalism in England