William III, 1696-7
An Act for granting an Aid to His Majesty as well by a Land Tax as by several Subsidies and other Duties payable for One Yeare. [Chapter VI. Rot. Parl. 8&9 Gul.III.p.1.nu.6.]

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John Raithby (editor)

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1820

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166-189

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'William III, 1696-7: An Act for granting an Aid to His Majesty as well by a Land Tax as by several Subsidies and other Duties payable for One Yeare. [Chapter VI. Rot. Parl. 8&9 Gul.III.p.1.nu.6.]', Statutes of the Realm: volume 7: 1695-1701 (1820), pp. 166-189. URL: http://british-history.ac.uk/report.aspx?compid=46854 Date accessed: 30 August 2014.


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4s. 4d. for One Year, to be paid by all Persons (not receiving Alms) from 25th of Jan. 1696, by Monthly Payments, reckoning 28 Days to each Month.
II. 13d. in the Pound, at 4d. per Month, to be paid by all Servants (except Day Labourers) for Wages of £4 per Ann. and not exceeding £8 per Ann. over and above the said Duty of 4d. III. Pensions out of the Public Revenue (Exception) to pay 4s. 4d. in the Pound. IV. Great Officers of State, Judges, Masters in Chancery, &c. as herein mentioned, V. Serjeants, Barristers, Attornies, Proctors, &c. not being charged with the said last mentioned Duty of 4d. per Month, to pay, over and above the first mentioned Duty of 4d. per Month, 4s. 4d. in the Pound. VI. Personal Estate, VII. Wholesale and Retail Traders, VIII. Farmers, Graziers, &c. IX. Proviso for the Wives and for the Children under 16, of certain Persons. X. Manors, Lands, Quarries, Mines, Parks, Fishings, &c. Annuities, Rent Charges, &c. as well within ancient Demesne as without, to pay 3s. in the Pound of the full yearly Value, without respect to the present Rent or to other Rates or Abatements. XI. Recital that many Manors, &c. are liable to Incumbrances. XII. The King under the Great Seal may appoint Commissioners for executing this Act in Counties, &c. XIII. Commissioners at such Meeting to set down in Writing what Number shall act in each Division. Proviso. XIV. Commissioners to order Constables, &c. to attend, and then read to them their Charge. XV. Assessments to be made and Certificates returned to Commissioners upon or before 5th March 1696, unless further Time given. XVI. Collectors to demand Rates monthly, as they become due. XVII. Power to the Commissioners to put other Collectors in the room of Collectors dying or being unable to serve, &c. XVIII. Head Collectors to hasten Sub-Collectors, and in Case of Failure, to levy by Warrant of Two Commissioners, and to pay to Receiver General. XIX. Head Collectors Receipt, a Discharge to Sub-Collector. XX. Allowance to Clerks of Commissioners. XXI. Persons refusing to pay Rates upon Demand. XXII. In Default of Payment by Infants, Parents, &c. liable. XXIII. In Default of Payment by Servant, &c. Master or Mistress liable; XXIV. Tenant paying acquitted as against his Landlord. XXV. Where Persons liable for Wages, ready Money, or Debts, are to be taxed. XXVI. Persons having several Mansion Houses, &c. upon Certificate of the Commissioners and Oath, not to be doubly charged. XXVII. Housekeepers to give an Account of Lodgers and of Wages to Servants to Assessors. XXVIII. Creditors to deliver to Assessors a Note of gross Amount of Debt. XXIX. Creditors to deliver to Commissioners a Specification of Debts due to them as herein mentioned. XXX. Commissioners to sign and deliver back to Creditor a Duplicate of such Specification under Hand and Seal. XXXI. Assessors may enter Lands, &c. to view and value Stock chargeable; XXXII. Wholesale and Retail Dealers to deliver to Assessors a Particular of Stock in Trade, &c. XXXIII. Stewards, &c. not declaring Rent, or declaring untruly. XXXIV. Assessor, Collector; &c. neglecting, &c. to perform their Duty, or willfully underrating, &c. XXXV. Collectors refusing to pay, or detaining Money received; XXXVI. At the Expiration of the Time for monthly Payments, Commissioners to summon Collectors and assure themselves of the Payment; XXXVII. If any Question as to assessing a Commissioner, such Commissioner to withdraw. XXXVIII. Proviso for Universities, Colleges of Windsor, Eton, Winchester, and Westminster, and for Hospitals in respect of Scite of College, &c. XXXIX. Tenants of Hospitals rated for what the Lands are worth above Rents reserved. XL. Constablewicks, &c. to pay, and be assessed in such Counties as heretofore. XLI. Proviso for the Hundred of West Barnfield, Kent; Tything of Northmore in Oxon, &c. XLII. Proviso for Contracts between Landlords and Tenants. XLIII. In Actions for executing Act, General Issue may be pleaded. XLIV. If Lands, &c. unoccupied, and no Distress found,; XLV. Where Woodlands assessed, and no Distress, XLVI. If Assessment upon Tithes, &c. not paid, XLVII. XLVIII. Commissioners may assess Commissioners; XLIX. Shares in New River, Thames, Hyde Park, Marylebone, and Hampsted Waters. L. Commissioners to require Accounts from Receivers General; LI. Letters Patent, &c. not construed to exempt from Subsidy, &c. LII. Assessors, &c. not compelled to act out of Limits. LIII. Proviso respecting Assessments on Houses where Foreign Ministers reside. LIV. Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and Privileged Places. LV. Commissioners not liable to Penalties of 25 Car. 11. c.2. LVI. Commissioners to take the Oaths of I W. & M. Sess. 1. c.8. and the following Oath. LVII. Papist of 16 and upwards, not having taken the Oaths, to pay double. LVIII. Proviso where, within 10 Days after First Meeting of Commissioners, he shall take the Oaths. LIX. Persons of 16 and upwards, who shall not have taken the Oaths before the Execution of Act, and who, being summoned, shall refuse to take them, or neglect to appear before Commissioners, to pay double. LX. Gentlemen, &c. who by 3 W.&M.c.6. paid double, or have been returned into Exchequer for Nonpayment, not appearing before the Commissioners to take the Oaths, LXI. Commissioners to summon Persons suspected, to appear and take the Oaths. LXII. Proviso for Quakers subscribing the Declaration of Fidelity, 1 W.& M. Sess. 1. c. 18. LXIII. Where Owners of Lands are liable to be doubly charged, as Papists, &c. such Owners only charged and Tenants discharged. LXIV. No Person liable to Pound Rate whose Lands are under 20s. LXV. Chancery Officers within the Liberty of the Rolls to be there assessed. LXVI. Collectors keeping Money in Hand, or unduly paying the same; LXVII. Any Person coming to reside where he is not rated, Commissioners to require Certificate of Assessment and Payment in the Place left, or else to assess. LXVIII. King's Bench Prison and Maŕshalsea Prison assessed in St. George, Borough of Southwark. LXIX. Commissioner acting before he is sworn; LXX. Waterworks in Southwark charged in Surrey. LXXI. The like as to Westminster Waterworks. LXXII. LXXIII. Receivers of Fee Farm Rents, &c. for the Crown, &c. to allow 3s. in the Pound to the Party paying. LXXIV. Proviso for Rectors, &c. residing or personally serving Cure. LXXV. Tenants of Lands, &c. belonging to Colleges, &c. not discharged. LXXVI. Allowance to the Commissioners' Clerks not paid till Certificate from Remembrancer's Office. LXXVII. Recital that Members of Parliament have been taxed for their Personal Estates in London and in their several Counties. LXXVIII. Proviso as to assessing Members for their Debts, Stock in Trade, &c. whose Mansion Houses are not in London, or within 20 Miles thereof; and as to the assessing Servants of Members. LXXIX. Proviso for Persons delivering in Specification, making Oath that Debts are desperate. LXXX. LXXXI. Proviso for Persons in possession of mortgaged Lands, &c. LXXXII. LXXXIII. Assessors not making double Assessment upon Papists, &c. Commissioners to assess. LXXXIV. Proviso for Persons beyond Sea, Infants, &c. LXXXV. Receivers General to keep apart the said Duty of 38. in the Pound upon Manors, &c. LXXXVI. Treasury not to direct any Warrant to Receivers General for Payment, but into the Exchequer, nor to Officers of the Exchequer, for diverting the Payment of the said Monies. LXXXVII. No stay of Prosecution by non vult ulterius prosequi. LXXXVIII. Monies lent to the Crown and remaining unsatisfied, upon 7W.III. c.2. to be first placed upon the Register; LXXXIX. Persons may lend Money to His Majesty on this Act at £8 per Cent. per Ann. not exceeding £1,500,000. XC. Repayment of such Monies how secured Books provided. XCI. Proviso where several Tallies bear Date the same Day. XCII. Paying subsequent Orders if first demanded, no undue Preference if sufficient reserved to satisfy preceding Orders. XCIII. Orders for Payment of Money lent may be assigned by Indorsement. XCIV. XCV. Such Bills to be current for Taxes, &c. XCVI. Receivers, &c. out of milled Money or Gold in Hand to pay the said Bills. XCVII. Tallies to be delivered at the Exchequer for Monies paid in by Receivers. XCVIII. Monies paid into the Exchequer in Specie (Exception) for 1697 to be applied to take up Bills. XCIX. Receivers General to keep Books of Account. C. £200,000 appropriated as herein mentioned out of the First Bills or First Monies (Exception.) CI. Forging Bills of Credit, or tendering such in Payment knowingly. CII. Proviso for Prince George and the Princess Anne of Denmark. CIII. Proviso for Persons not charged above the 4d. per Months in respect of Wages, &c. CIV. And for House keepers exempt from Poor Rates. CV. And for Buildings not covered in. CVI. 8 & 9 W. III. c. 2. § 3. Footnotes

4s. 4d. for One Year, to be paid by all Persons (not receiving Alms) from 25th of Jan. 1696, by Monthly Payments, reckoning 28 Days to each Month.

Wee Your Majesties most dutiful and loyal Subjects the Co[m]mons in Parliament assembled considering the great & necessary Charge of the present Warr against France and being desirous to raise proportionable Aids and Supplies for the carrying on the same and the Defence of Your Majesties Realmes do most humbly present to Your Majesty (as an Aid or Free Guift) the several Taxes Rates Duties and Su[m]ms of Money herein after specified beseeching Your Majesty that it may be enacted and be it enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spiritual and Temporal and Co[m]mons in this present Parliament assembled and by the Authority of the same That all and every Person and Persons of what Estate Degree Age Sex or Condition soever they or any of them be or shall be att the time of the Execution of this Act within this Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed shall pay unto His Majesty His Heires or Successors within the space or time of One Yeare to be reckoned from the Five and twentieth Day of January One thousand six hundred ninety six the full Su[m]m of Foure Shillings and Foure Pence by Monthly Payments as is herein after mentioned (that is to say) on the Two and twentieth Day of February One thousand six hundred ninety six Foure Pence and from thenceforth att the end of every Eight and twenty Days or Foure Weeks the like Su[m]m of Foure Pence until the said Su[m]m of Foure Shillings and Foure Pence shall be fully satisfied except such Persons as shall receive Alms of the Parish where they dwell and also except such as are hereafter excepted.

II. 13d. in the Pound, at 4d. per Month, to be paid by all Servants (except Day Labourers) for Wages of £4 per Ann. and not exceeding £8 per Ann. over and above the said Duty of 4d.

and over and above the said Duty, 2s. 6d. in the Pound on Wages above £8 and not exceeding £16 per Ann; and 4s. 4d. in the Pound on Wages above £16 per Ann.

And be it further enacted by the Authority aforesaid That over and above the said Duty of Four of Pence per Month every Person being a Domestick Servant Covenant Servant (other then Day Labourers). Journeyman or other Servant hired entertained or constantly employed who att the time of the Execution of this Act shall receive or is to receive Wages Yearely or otherwise amounting to Foure Pounds per Annum or more not exceeding Eight Pounds per Annum for his her or their Service shall pay unto His Majesty His Heires or Successors within the Space or Terme of One Yeare to be reckoned as aforesaid the full Su[m]m of Thirteen Pence for every Twenty. Shillings to be computed upon the whole Wages received or to be received by such Person or p[er]sons respectively by Monthly Payments (that is to say) so much as One Penny p Pound upon all the said Wages shall amount unto upon the said Two and Twentieth Day of February and from thenceforth the like Su[m]m att the end of every Eight and twenty Days or Foure Weeks as aforesaid until the said whole Su[m]m of Thirteene Pence per Pound shall be fully satisfied and paid off within the Yeare as aforesaid And that over and above the said Duty of Foure Pence per Month every Servant (other then Day Labourers) hired entertained or imployed as aforesaid who att the time of the Execution of this Act shall receive or is to receive Wages by Yearely or other Payments amounting to more then Eight Pounds per Annum and not exceeding Sixteen Pounds per Annum for his her or their Service shall pay unto His Majesty His Heires or Successors within the said Terme of One Yeare the full Su[m]m of Two Shillings & Two Pence for every Twenty Shillings to be computed upon the whole Wages as aforesaid by Monthly Payments (that is to say) so much as Two Pence per Pound upon all the said Wages shall amount unto upon the said Two and twentieth Day of February and from thenceforth the like Su[m]m att the end of every Eight and twenty Days or Foure Weeks as aforesaid until the said whole Su[m]m of Two Shillings and Two Pence per Pound shall be fully satisfied and paid And all and every Servant (other than Day Labourers) hired entertained or imployed as aforesaid who att the time of the Execution of this Act shall receive or is to receive Wages by Yearely or other Payments amounting to more than Sixteen Pounds per Annum shall (over and above the said General Duty of Foure Pence per Month) pay unto His Majesty His Heires or Successors within the said Terme of One Yeare the full Su[m]m of Foure Shillings and Four Pence for every Twenty Shillings to be computed upon the whole Wages as aforesaid by Monthly Payments (that is to say) so much as Foure Pence per Pound upon all the said Wages shall amount unto upon the said Two and Twentieth Day of February and from thenceforth the like Su[m]m att the end of every Eight and Twenty Days or Foure Weeks as aforesaid until the said whole Su[m]m of Foure Shillings and Foure Pence per Pound shall be fully satisfied and paid.

III. Pensions out of the Public Revenue (Exception) to pay 4s. 4d. in the Pound.

And be it further enacted by the Authority aforesaid That all and every p[er]son or Persons Guilds Fraternities Bodies Politick or Corporate having or claiming to have any Pension Annuity Stipend or other yearely Payment either out of the Receipt of His Majesties Exchequer or out of any Branch of His Majesties Revenues or payable or secured to be paid by any Person or Persons whatsoever (not being Rents issueing out of any Lands Tenements or Hereditaments or charged upon the same and not being Annuities or yearely Payments which by any Act or Acts of Parliament made or to be made are or shall be specially exempted from the Payment of Taxes or Aids) shall yeild and pay unto His Majesty His Heires and Successors within the Space or Time of One Yeare to be reckoned as aforesaid the full Su[m]m of Foure Shillings & Foure Pence for every Twenty Shillings by the Yeare of such Pension Annuity Stipend or Yearely Payment by Monthly Payments (that is to say) so much as Foure Pence per Pound upon such Pension Anu[m]ity Stipend or other Yearely Payments shall amount unto on the said Two and twentieth Day of February and from thenceforth the like Su[m]m att the end of every Eight and Twenty Days or Foure Weeks as aforesaid until the said whole Su[m]m of Foure Shillings and Foure Pence per Pound by such equal Monthly Payments shall be fully satisfied and paid.

IV. Great Officers of State, Judges, Masters in Chancery, &c. as herein mentioned,

(Exception); over and above the said Duty of 4d. per Month, to pay 4s. 4d. in the Pound.

And be it further enacted by the Authority aforesaid That all and every p[er]son or Persons whatsoever who att the time of the Execution of this Act shall have receive or enjoy or are to have receive or enjoy any Salary Fee or Wages (such Wages as are before charged by this Act onely excepted) or any Perquisitts Allowances Poundage Gratuities Rewards Emoluments Income or Proffits whatsoever or of any kind soever as great Officers of State Co[m]missioners Judges Masters in Chancery Cursitors Philizers Clerks in Chancery or the Exchequer and other Courts of Law or Equity or other Clerks as Secondaries Agents Receivers Accomptants Stewards Bayliffs Reeves or other Officers or Ministers or by reason of any Co[m]mission Office Imployment or Place of Trust whether the same be great or small Ecclesiasticall Civil or Military or doe or doe not belong to any Court of Law or Equity or have any Relac[i]on to His Majesties Revenues or be of any other Kind whatsoever from and under His Majesty His Heires or Successors or by or under Her Majesty Katherine the Queen Dowager of England or by or under Their Royal Highnesses Prince George Hereditary of Denmark and the Princesse Ann of Denmark or any of them or by or under the Lord or Lords of any Manor or Manors or by or under any other Authority or Persons whatsoever and all and every their Clerks Deputies Assistants and Substitutes whatsoever (such Military Officers who are or shall be in Muster by the Muster-Master General of the Army Navy or Ordnance in respect of such Officers onely excepted) shall yeild and pay unto His Majesty His Heires or Successors (over and above the Duty of Foure Pence per Month charged upon all Persons as is first above mentioned) within the Space or Time of One Yeare to be reckoned as aforesaid the full Su[m]m of Foure Shillings and Foure Pence for every Twenty Shillings by the Yeare of such Salary Fee Wages Perquisitts Allowances Poundage Gratuities Rewards Emoluments Income or Profitts howsoever or wheresoever the same or any of the be or shall be payable or perceptible or the Value accruing or to accrue for or by reason or occasion thereof the same to be paid by Monthly Payments (that is to say) so much as Foure Pence per Pound upon such Salary Fee Wages Perquisites and other the Premisses last mentioned shall amount unto upon the said Two and twentieth Day of February and from thenceforth the like Su[m]m att the end of every Eight and twenty Days or Foure Weeks as aforesaid until the said whole Su[m]m of Foure Shillings & Foure Pence for every Twenty Shillings by such equal Monthly Payments shall be fully satisfied and paid.

V. Serjeants, Barristers, Attornies, Proctors, &c. not being charged with the said last mentioned Duty of 4d. per Month, to pay, over and above the first mentioned Duty of 4d. per Month, 4s. 4d. in the Pound.

And be it further enacted by the Authority aforesaid That all and every Sergeants att Law Barristers Attorneys Sollicitors and all Publick Notaries & Scriveners or Persons practising as such and every Chancellour Com[i]missary Official and Register and every Advocate Proctor Apparitor and Persons practising as such all Broakers to Merchants and all Factors and other Persons acting by Co[m]missions from Merchants or others and all and every Person or Persons practising the Art of Physick or Chirurgerie and all Apothecaries and all and every Person and Persons exerciseing any other Professions whatsoever not charged with the Duty of Foure Pence per Pound per Month by the Clause last aforegoing shall yeild and pay unto His Majesty His Heires and Successors (over and above the Personal Duty of Foure Pence per Month first above mentioned) within the space or time of One Yeare to be reckoned as aforesaid the full Su[m]m of Foure Shillings and Foure Pence for every Twenty Shillings by the Yeare which hee she or they shall or may receive perceive or take for or by reason of such his her or their Practices or Professions within the time aforesaid by Monthly Payments (that is to say) so much as Foure Pence per Pound upon the Yearely Income or Profitts of their and every of their said Practices or Professions last mentioned shall amount unto upon the said Two and twentieth Day of February and from thenceforth the like Su[m]m att the end of every Eight and Twenty Days or Foure Weeks as aforesaid until the said whole Su[m]m of Foure Shillings and Foure Pence for every Twenty Shillings of the said Yearely Income or Profitts by such equal Monthly Payments shall be fully satisfied and paid.

VI. Personal Estate,

(Exception); over and above the said Personal Duties, to pay £1. 5s. for every £100, by Monthly Payments; and so in Proportion.

And be it further enacted by the Authority aforesaid That all and every p[er]son and Persons Bodies Politick & Corporate Guilds and Fraternities within this Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed att the time of the Execuc[i]on of this Act having any Estate in Ready Money or having any Debts whatsoever owing to them att Interest within this Realme or without or belonging to or in trust for them whether the same be owing upon Mortgages Judgments Statutes Merchant or of the Staple Recognizances Bonds Bills Obligatory or other Specialties or upon any Notes or Bills or any other Securities for Money att Interest (such Loans or Debts as are or shall be owing from His Majesty to any Person or Persons whatsoever and all Arrears of Rent excepted) shall (over and above the Rates and Duties [before (fn. 1) ] by this Act charged upon such Persons) yield and pay unto His Majesty His Heires and Successors within One Yeare to be reckoned as aforesaid att the Rate of Five and Twenty Shillings for every Hundred Pounds in Ready Money or upon Debts owing as aforesaid by Monthly Payments (that is to say) so much as One Farthing for every Pound or the Rate of Two Shillings and a Penny for every Hundred Pounds shall amount unto upon the Five and twentieth Day of February One thousand six hundred ninety six and from thenceforth upon the Five and Twentieth Day in every Kalendary Month then next and successively ensueing the like Su[m]m until the said whole Su[m]m of Twenty five Shillings per Centum or p[ro]portionably for a greater or lesser Su[m]m in Ready Money or upon Debts oweing as aforesaid by such equal Monthly Payments shall be fully satisfied and paid out of which Payments a Deduction shall be onely made for Debts really and bona fide owing from such Person or Persons att Interest.

VII. Wholesale and Retail Traders,

over and above the said Personal Duties, to pay £2 10s. for every £100 Stock in Trade, by Monthly Payments; and so in Proportion.

And be it further enacted by the Authority aforesaid That all and every p[er]son and Persons Bodies Politick and Corporate Guilds and Fraternities within this Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed using or exerciseing any Trade Mystery Occupation or Businesse of Merchandizing Shopkeeping or other buying or selling by Wholesale or by Retail who att the time of the Execution of this Act shall have or possesse to his her or their owne Use or for the Use and Account of any other Person or p[er]sons any Goods Wares Merchandizes Co[m]modities Manufactures or Vendible Stock whatsoever within this Realme of England or the Dominion of Wales or Towne of Berwick upon Tweed shall (over and above all other Rates and Duties before charged by this Act upon such Person or Persons) yeild and pay to His Majesty His Heires and Successors for the same within one Yeare to be reckoned as aforesaid att the Rate of Fifty Shillings for every Hundred Pounds of the full true and real Value of such Goods Wares Merchandizes Co[m]modities Manufactures or Vendible Stock whatsoever (as fully and effectually, as if the same were in this Act particularly enumerated & expressed) and proportionably for a greater or lesser Value by Monthly Payments (that is to say) so much as One Halfe Penny for every Pound or the Rate of Foure Shillings & Two Pence for every Hundred Pound in Value shall amount unto upon the said Five and twentieth Day of February and from thenceforth the like Su[m]m upon the Five and twentieth Day of every Kalendary Month then next and successively ensuing until the said whole Su[m]m of Fifty Shillings per Centum or proportionably for a greater or lesser Value by such equal Monthly Payments shall be fully satisfied and paid.

VIII. Farmers, Graziers, &c.

over and above the said Personal Duties, to pay 12s. for every £100, by Monthly Payments; and so in Proportion; How the said Duties assessed.

And be it further enacted by the Authority aforesaid That all and every Person or Persons having in his her or their Tenure Possession or Occupation any Lands Arrable Meadow or Pasture Tenements Woods or Hereditaments whereupon att the time of the Execution of this Act there shall be any Horses Mares Geldings Colts Bulls Oxen Cows Calves Sheep Lambs Swine or other Cattle great or small whether the same do belong to such Persons respectively or are taken by way of Agistment or to keep for others or any other Quick Stock upon Land shall (over and above all other Rates and Duties before charged by this Act upon such Person or p[er]sons) yield and pay to His Majesty His Heires and Successors for the same within One Yeare to be reckoned as aforesaid att the Rate of Twelve Shillings for every Hundred Pounds of the true and real Value thereof by Monthly Payments (that is to say) so much as Twelve Pence for every Hundred Pound or proportionably for a greater or lesser Value shall amount unto upon the said Five and twentieth Day of February and from thenceforth the like Su[m]m upon the Five and twentieth Day of every Kalendary Month then next & successively ensuing until the said whole Su[m]m of Twelve Shillings for every Hundred Pounds or proportionably for a greater or lesser Value by such equal Monthly Payments shall be fully satisfied and paid All which, said Rates Duties and Payments shall be assessed raised levied collected and paid in such Manner and under such Rules Authorities and Directions as are herein after menc[i]oned.

IX. Proviso for the Wives and for the Children under 16, of certain Persons.

Provided always and it is hereby enacted That the Wives and all such Children under the Age of Sixteen Yeares of all Persons who are by this Act charged with the first mentioned Rate or Duty of Foure Pence per Month and are not chargeable with any other of the Rates or Duties herein imposed shall be and such Wives and Children are hereby exempted and freed of and from the Payment of the said first mentioned Duty of Foure Pence per Month. Any thing in this Act contained to the contrary notwithstanding.

X. Manors, Lands, Quarries, Mines, Parks, Fishings, &c. Annuities, Rent Charges, &c. as well within ancient Demesne as without, to pay 3s. in the Pound of the full yearly Value, without respect to the present Rent or to other Rates or Abatements.

How assessed; By monthly Payments.

And to the end a further Aid and Supply for His Majesties Occasions may be raised by a Charge upon all Lands Tenements and Hereditaments with as much Equality and Indifference as is possible by a Pound Rate of Three Shillings for every Twenty Shillings of the true Yearely Value for One Yeare and no longer and to the Intent the Injustice and Partiality which hath been manifestly practised in former Taxations upon Land may be avoided and remedied in the Assessments upon Lands Tenements & Hereditaments intended to be made by virtue of this Act Be it further enacted by the Authority aforesaid That all and every Manors Messuages Lands and Tenements as alsoe all Quarries Mines of Coal Tin or Lead Copper Mundick Iron or other Mines Iron works Salt-Springs and Salt-Works all Allom Mines or Works all Parks Chases Warrens Woods Underwoods Coppices and all Fishings Tythes & Tolls whatsoever and also all Anūities Rents-Charge and other Rents and yearely Profitts issuing or payable of or for any Estate Terme or Interest whatsoever out of any Lands Tenements and Hereditaments and all Hereditaments of what Nature and Kind soever they be scituate lyeing and being happening renewing or ariseing within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed or within any the Counties Cities Boroughs Townes Divisions Ridings Hundreds Lathes Wapentakes Parishes and Places thereof as well within Ancient Demesne and other Liberties and priveledged Places as without shall be and are hereby charged for One Yeare onely and no longer with the Su[m]m of Three Shillings for every Twenty Shillings of the true and full yearely value and so in proportion for any greater or lesser Value And all and every Person and Persons Bodies Politick & Corporate Guilds Mysteries Fraternities and Brotherhoods whether Corporate or not Corporate having or holding any Manors Messuages Lands Tenements Hereditaments or other the Premisses shall yield and pay unto His Majesty the Su[m]m of Three Shillings for every Twenty Shillings by the Yeare which the said Ma[n]nors Messuages Lands Tenements and Hereditaments and other the Premisses are now worth to be leased if the same were truely and bona fide leased or demised att a Rack Rent and according to the full true yearely Value thereof without any respect had to the present Rents reserved for the same if such Rents have been reserved upon such Leases or Estates made for which any Fine or Income hath been paid or secured or have been lessened or abated upon Consideration of Money laid out or to be laid out in Improvements and without any respect had to any other Rates or Taxes thereupon imposed or making any Abatement in respect of Reparations Taxes Scots Parish Duties or any other Charges whatsoever Which said Su[m]m of Three Shillings for every Twenty Shillings by the Yeare of the said true yearely Value of all the Premisses aforesaid shall be assessessed levied and collected in manner hereafter mentioned and shall be paid and payable by all and every the said Person or Persons Bodies Politick or Corporate Guilds Mysteries Fraternities or Brotherhoods having or holding any such Manors Messuages Lands Tenements Hereditaments and other the Premisses by Twelve equal Monthly Payments the First Payment thereof to be made on the said Five and twentieth Day of February which shall be in the Yeare of our Lord One thousand six hundred ninety six and every other Monthly Payment to be made on the Five and twentieth Day of every subsequent Kalendary Month successively until the whole shall be satisfied.

XI. Recital that many Manors, &c. are liable to Incumbrances.

Landlords, &c. of such Manors, &c. to retain the Rate, and Incumbrancers are to allow it.

And wereas many of the Manors Messuages Lands Tenements Tythes Hereditaments and Premisses intended by this Act to be charged with the Pound Rates as aforesaid stand incumbred with or are subject or liable to the Payment of several Rent-Charges or Anūities issueing out of the same or to the Payment of diverse Fee-Farme Rents Rents-Service or other Rents thereupon reserved or charged by reason whereof the true Owners and Proprietors of such Manors Messuages Lands Tenements Hereditaments and Premisses doe not in truth receive to their owne Use the true yearely Value of the same for which neverthelesse they are by this Act charged to pay the full Pound Rate of Three Shillings for every Twenty Shillings of the true yearely Value Itt is therefore declared and enacted by the Authority aforesaid That it shall and may be lawfull to and for the Landlords Owners and Proprietors of such Manors Messuages Lands Tenements Hereditaments and Premisses as are charged with the Pound Rate as aforesaid to abate and deduct and to retaine and keep in his or their Hands Three Shillings in the Pound and so in Proportion for any greater or lesser Su[m]m for every Fee-Farme Rent or other Annual Rent or Payment charged upon or issueing out of the Premisses or any part thereof or thereupon reserved And all and every Person or Persons who are or shall be any way intituled to such Rents and Annual Paym[ent]s. are hereby required to allow such Deductions and Payments upon the Receipt of the Residue of such Moneys as shall be due and payable to them for such Rents or Annual Paym[ent]s reserved or charged as aforesaid.

XII. The King under the Great Seal may appoint Commissioners for executing this Act in Counties, &c.

The said Commissioners to meet upon or before the 20th Feb. 1696 to put this Act in Execution; and divide themselves.

And be it further enacted by the Authority aforesaid That for the better charging Assessing ordering levying and collecting of the several Taxes Rates Duties Impositions and Payments by this Act imposed or chargeable as well upon Persons Wages Profitts of Offices and Professions Ready Money Debts Stock in Trade and Stock upon Land as alsoe upon Lands Tenements and Hereditaments or any other Matters & Things by this Act intended to be charged and for the more effectual putting in Execuc[i]on of this present Act in all the parts thereof Itt shall and may be lawfull to and for His Majesty under the Greate Seale of England to nominate constitute and appoint such and so many Person and Persons as His Majesty shall think fitt to intrust to [be (fn. 2) ] His Majesties Comissioners for putting in Execution this present Act & the Powers therein contained within all and every the several Counties Cities Ridings Boroughs Towns and Places within the said Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed which said Co[m]missioners in the several Counties Ridings Cities Boroughs Townes and Places whereunto they shall be generally or specially appointed and in the Execution of such Powers and Directions wherewith they or any of them shall be generally or particularly intrusted or charged by such Co[m]missions in pursuance of this Act shall have full Power and Authority by virtue of this Act to begin proceed and finish in all Matters and Things as fully and effectually as if they were particularly named in the Body of this present Act And the said Co[m]missioners in order thereunto shall in the respective Counties Ridings Cities Boroughs Towns and Places for which they shall be appointed Co[m]missioners respectively meet together att the most usual and Co[m]mon Place of Meeting within each of the said Counties Citites Boroughs Towns and Places respectively upon or before the Twentieth Day of February which shall be in the Yeare of Our Lord One thousand six hundred ninety six And the said Co[m]missioners or so many of them as shall be present att the said first General Meeting or the Major part of them are hereby authorized ( (fn. 3) ) to putt this present Act in Execution according to the best of their Judgements and Discretions and shall then (if they shall see Cause) subdivide and distribute as well themselves as other Co[m]missioners then not present for the Execution of this Act in lesser Numbers so as Three or more of the said Co[m]missioners may be appointed for the Service of each Hundred or other Division and so as may best conduce to the carrying on of His Majesties Service hereby required.

XIII. Commissioners at such Meeting to set down in Writing what Number shall act in each Division. Proviso.

And for the more effectual performance thereof be it further enacted and declared by the Authority aforesaid That the Co[m]missioners att their First General Meeting (or the major part of them then present) shall agree and sett downe in Writing who and what Number of the said Co[m]missioners shall act in each of the said Divisions or Hundreds Neverthelesse not thereby to restrain the said Co[m]missioners from acting as Co[m]missioners in any other County Division or Place for which they shall be nominated and deliver a true Coppy of such Writing to the Receiver General to the end that there be no Failure in any part of the ( (fn. 4) ) Execution of the Service by this Act required.

XIV. Commissioners to order Constables, &c. to attend, and then read to them their Charge.

Constables, &c. absenting themselves; or appearing and refusing to serve, Penalty; Commissioners to issue Warrant for appointing Assessors, and requiring them to appear and certify the Names of Inhabitants liable to Rate; with the Particulars, and in the Manner herein mentioned; Assessors to duly assess the same, and to inform themselves of the yearly Value of Manors, &c; and where the Rent is less than the full yearly Value, the Assessors are to inform themselves thereof; and are then to assess the same accordingly, and to describe the Manors, &c. if it can be done, and bring Certificates of Assessment; Assessors to be Collectors; Assessors neglecting, &c. to serve; Penalty; How levied; Assessor, before entering upon his Office, to take the Oaths of 1 W. & M. Sess. 1. c. 8. and the Oath herein mentioned.

And be it further enacted by the Authority aforesaid That the said Co[m]missioners shall direct their several or joint Precept or Precepts to such Inhabitants High Constables Petty Constables Bayliffs or other like Officers or Ministers and such Number of them as they in their Discretion shall think most convenient to be Presenters and Assessors requiring them to appeare before the said Co[m]missioners att such Place and Time not exceeding Five Days as they shall appoint And att such their Appearances the said Co[m]missioners or such of them that shall be then present shall openly read or cause to be read unto them the several Rates Duties and Charges in this Act mentioned and alsoe openly declare the Effect of their Charge to them and how and in what manner they ought and should make their Certificates and how they ought to proceed in the Execution of this Act according to the Rates aforesaid And if any such Constable Petty Constable Bailiff Inhabitants or other Officers or Ministers, to whom any Precept shall be directed shall absent themselves without lawful Excuse to be made out by the Oaths of Two Credible Witnesses (which Oaths the said Co[m]missioners or any Two of them are hereby impowered to administer) or if any Person appearing shall refuse to serve then every such Person so making Default or refuseing to serve shall for every time of such Default or Refusal forfeit and lose unto His Majesty such Su[m]ms as the Com[m]issioners or so many as shall be then present or the major part of them being present shall think fitt not exceeding the Su[m]m of Five Pounds nor lesse then Fourty Shillings And att and after such General Meeting and Charge given as aforesaid the said Co[m]missioners shall take care that Warrants be issued forth and directed to Two att least of the most able and sufficient Inhabitants of each Parish Townshipp or Place within their respective Divisions thereby appointing & requiring them to be Assessors of all and every the Rates and Duties by this Act imposed and shall therein alsoe appoint and prefix a certaine Day and Place for the said Assessors to appeare before them and to bring in their Certificates in Writing of the Names and Sirnames of all and every Person or Persons dwelling or residing within the respective Limitts of those Places with which they shall be charged upon whom any the Rates Duties or Payments in this Act before specified and declared are to be sett and imposed and to distinguish in several Columns to be contained in one or more Books or Sheets of Paper the Particulars following (videl[ice]t) The Tax which is to be paid by such Persons as are chargeable with the said General Duty of Foure Pence per Month The Value of the Wages for which any Persons are to be rated and the Monthly Rate to be paid by them respectively The several Pensions Annuities Stipends or other yearly Payments which any Persons do receive or are intituled unto and the Monthly Rate thereupon The Nature and Value of the several Offices Imployments Places of Trust or Professions held enjoyed exercised or used by any of the said Persons and the Monthly Rate or Rates thereupon The Su[m]ms in Ready Money together with the Debts att Interest which shall be owing to any of the said Persons and the Monthly Rate to be charged thereupon The Trade Mystery or Occupac[i]on of all Persons chargeable for Stock in Trade and the true Value of such their Stock respectively with the Monthly Rate or Payment thereupon The true and real Value of every Persons Stock upon Land and the Monthly Rate to be paid thereupon And the said Assessors shall duely assesse and tax the same to and with the several Duties by this Act intended and they or any others which the said Co[m]missioners shall appoint to be Assessors in this behalfe are be required and are hereby enjoyned to ascertaine and informe themselves by all lawfull ways and means they can of the true and full yearely Value of all Manors Messuages Lands and Tenements as alsoe of all Quarries Mines of Coal Tin or Lead Copper Mundick or other Mines Iron-Works Salt-Springs and SaltWorks Allom-Mines and Works Parks Chases Warrenns Woods Underwoods & Coppices and all Fishings Tythes Tolls and other Yearely profitts and of all Hereditaments of what Nature or Kind soever scituate lyeing and being happening or ariseing within the Limitts of those Places with which they shall be charged And in all Cases where any Rent reserved or payable upon any Lease for Life Lives or Yeares or otherwise for any Manors Lands Tents Hereditaments or other the Premisses is lesse than the real Yearely improved Value or not so much as might be paid by a Rack-Rent for the same whether such Low Rent be occasioned by a Fine or by a beneficial Bargaine or any other Accident or Cause whatsoever In all such Cases the Assessors are hereby strictly enjoyned and required to take particular Care to informe themselves how much such Mannors Lands Tenements Hereditaments or other the Premisses are bona fide worth by the Yeare above the reserved Rent and to charge Three Shillings in the Pound for such over Value upon the Tenant in addition to the Tax to be paid for the reserved Rent And the said Assessors being so ascertained of all and singuler the Premisses aforesaid they are to assesse all and every the said Manors Messuages Lands Tents? and Premisses before appointed to be charged after the Rate of Three Shillings for every Twenty Shillings of the full Yearely Value taking Care (where it can conveniently be done) to describe the Names of the Manors Farms or other entire Things that shall be so charged And the said Assessors in their Books or Papers of the several Assessments aforesaid shall insert such other Particulars or Descriptions as may best ascertaine the Rates hereby intended to be imposed and shall bring with them att the Time and Place so as aforesaid prefixed for their Appearance their Books or Certificates in Writing of all the said Assessments And the said several Assessors who shall make the said Assessments shall by virtue of this Act within the Limitts and Bounds of those Parishes Townships Constablewicks or Places where they shall be chargeable respectively be Collectors of the Moneys to be paid to His Majesty by this Act For whose paying in to the Head Collector in manner hereafter menc[i]oed such Moneys as they shall be charged withal the Parish or Place wherein they are so imployed shall be answerable And if any Assessor so as aforesaid appointed or to be appointed shall neglect or refuse to serve or shall make Default att the time appointed for his Appearance (not haveing a lawfull Excuse to be witnessed by the Oaths of Two credible Witnesses (which Oath the said Co[m]missioners or any Two or more of them have power to Administer) or shall not performe his Duty every such Assessor shall for every such Neglect Refusal or Default forfeit and lose to His Majesty such Su[m]m as the Co[m]missioners or so many of them as shall be present or the major Part of them shall think fitt not exceeding the Su[m]m of Twenty Pounds nor under the Su[m]m of Ten Pounds to be levied by Distresse and Sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for the levying of the several Rates and Assessments herein mentioned in case of neglect or refusal of Payment & to be charged upon the respective Receivers General together with the said Rates and Assessments And every Assessor appointed or to be appointed by virtue of this Act shall before hee take upon him the Execution of the said Imployment take the Oaths mentioned and required to be taken by an Act made in the Parliament held in the First Yeare of the Reigne of King William and Queen Mary intituled An Act for the abrogating the Oaths of Supremacy & Allegiance and appointing other Oaths And alsoe take an Oath in these words following.

Two Commissioners may administer the Oaths.

You shall sweare well and truely diligently and faithfully to performe and execute the Duty of an Assessor and to cause the Rates and Duties imposed by an Act intituled An Act for granting an Aid to His Majesty as well by a Land Tax as by several Subsidies and other Duties payable for One Yeare to be duely and fully assessed according to the best of your Skill and Judgement and therein you shall spare no Person for Favour or Affection nor any Person grieve for Hatred or III will. So help you God. Which Oaths any Two or more of the said Co[m]missioners in the County City or Place where the said Assessment is to be made have hereby Power and are hereby required to administer.

XV. Assessments to be made and Certificates returned to Commissioners upon or before 5th March 1696, unless further Time given.

Commissioners may examine Presenters, and if they see Cause to suspect that any Person, &c. is omitted or not fully charged, they may summon such Persons; Person neglecting, &c. to appear; Penalty; Commissioners may examine upon Oath; Assessors to give Copies of Certificates to Commissioners, who are to sign and seal and re-deliver the same, approved or altered, to Assessors, for the Purpose of Collection, &c; Commissioners to cause true Copies, &c. of Sums assessed to be certified into the Exchequer under Hand and Seal, without naming the Persons assessed, upon or before 10th March 1696, or within Forty Days after; Remembrancer, within Three Months, to transcribe Schedules, &c. and transmit the same to Office of Writer of the Tallies; His Duty thereon.

And be it further enacted by the Authority aforesaid That the Rates and Assessments as well of Foure Pence per Month upon all Persons (except as aforesaid) as also upon Wages and upon Pensions Annuities Stipends and other Yearely Payments and upon Offices Imployments Places of Trust and Professions and upon Ready Moneys and Debts and upon Stock in Trade Stock upon Land and also the Taxations & Assessments of the Pound Rate of Three Shillings in the Pound of the true yearely Value of all Manors Messuages Lands Tenements Hereditaments and Premisses and all other Taxes and Duties chargeable by this Act shall be made and ascertained and the several and respective Certificates or Assessments thereof returned in to the Co[m]missioners upon or before the Fifth Day of March One thousand six hundred ninety six unlesse the Co[m]missioners shall think fitt to give further times for the doeing thereof And upon returne of any such Certificate or Assessment the Co[m]missioners or any Three or more of them shall and may (if they see cause) examine the Presenters thereof And if the said Co[m]issioners or any Three or more of them within their several Limitts att the time of the returne of the Certificates as aforesaid or within Twenty Days after shall know or have good cause to suspect that any Person or Persons Wages Pensions Anuities? Stipends or other yearely Payments Offices Imployments Professions Ready Money Debts Stocks or any the Manors Messuages Lands or other Matters or Things which ought to be contained & charged in the said Certificates is or are omitted or are not fully charged according to the true meaning of this Act the said Co[m]missioners or any Three or more of them shall have Power to su[m]mon such Person or Persons or the Owners or Possessors of such Manors Lands Stocks or other the Premisses to appeare before them att a Day and Place prefixt to be examined touching the Matters aforesaid And if the Person on Persons su[m]moned to be so examined shall neglect to appeare (not having a reasonable Excuse for such his Default) every Person so making a Default shall pay to His Majesty double the Su[m]m hee should or ought to have been sett att or rated And moreover the said Co[m]missionersor the major part of them or of so many of them as shall be present shall have full power by all lawfull ways and means to examine and informe themselves upon Oath (which they are hereby impowered to administer) of all Persons and Things omitted to be charged or that are under assessed or under charged and to sett such Rate or Rates upon the same as shall be according to the true intent and meaning of this Act And the said Assessors are hereby required to give the Copies of their Certificates or Assessments fairely written & subscribed by them unto the said Co[m]missioners by whom they were appointed And the said Co[m]missioners or any Two or more of them are hereby ordered and required to cause the said several and respective Assessments to them delivered (when by them approved of or altered according to the true intent of this Act) to be fairely written and to signe and seale several Duplicates or Copies of the said Assessments distinguisht as aforesaid And the Copie or Copies of them so signed and sealed forthwith to deliver or cause to be delivered back to the said Assessors who are to collect by the same And shall likewise deliver or cause to be delivered other Copies thereof so signed and sealed unto the Receivers General or their Head Collectors or Deputies according to their several and respective Collections & Receipts And moreover the said Co[m]missioners shall cause true Copies or Extracts of the whole Su[m]ms assessed and charged within every Hundred Lathe Wapentake Parish Ward or Place rated or assessed to the Tax of Three Shillings in the Pound in pursuance of this Act and of the whole Su[m]m rated or assessed as well for the Foure Pence per Month upon all Persons as alsoe upon Wages Pensions Annuities Stipends or other Anūal Payments Professions Offices Imployments Ready Money Debts & Stocks distinguisht as aforesaid to be certified and transmitted into His Majesties Court of Exchequer under the Hands and Seals of any Two or more of the Co[m]missioners but without naming the Persons in such Certificates And this the said Co[m]missioners shall cause to be done upon or before the Tenth Day of March One thousand six hundred ninety six or within Forty Days after (all Appeals to them made being first determined) And the Kings Remembrancer in the Exchequer for the time being shall and is hereby required within Three Months after Duplicates of the last Payment shall be transmitted to him to transcribe all the Schedules and Duplicates of the Su[m]ms returned to him from and for every respective County Riding City and Towne and every Hundred Wapentake Parish Division Towne and Place therein in a Book or Books of Parchment in Alphabetical Order and in a faire legible Hand Writing and within Three Months after the same shall be so by him received to transmitt all and every the same Schedules and Duplicates to the Office of Writer of the Tallies co[m]monly called the Auditor of the Receipt of the Exchequer who is hereby likewise authorised and required to enter the same in the like Alphabeticall Order in another Book of Parchment fairely written to be provided for that Purpose.

XVI. Collectors to demand Rates monthly, as they become due.

Of whom Demand to be made; Collectors to pay to Head Collectors.

And be it further enacted by the Authority aforesaid That the said Persons so appointed to be Collectors as aforesaid shall levy and collect all and every the Taxes Rates or Duties so assessed and charged according to the Intent and Direction of this Act which said Collectors are hereby required to demand all and every the Su[m]m and Su[m]ms of Money which shall be so taxed and assessed for the said Duty of Foure Pence per Month payable by all Persons except as herein excepted and for the said Duties on Wages Pensions Anuities Stipends or other Annual Payments and for the said Profitts of Offices Employments or Professions Monthly and every Month as the same shall become due or within Fourteen Days after the several Days and Times hereby appointed for the Payment thereof respectively And the same Collectors or such other Collectors as shall be appointed by the Co[m]missioners in this behalfe shall demand all and every the Su[m]m and Su[m]ms of Money which shall be taxed or assessed as aforesaid for Ready Moneys Debts Stock in Trade or Stock upon Land and for the said Tax of Three Shillings in the Pound upon all Manors Messuages Lands Tenements Hereditaments & other the Premisses Monthly as the same are before in and by this Act directed and appointed to be paid or within Fourteen Days after any such Monthly Payments shall become due Which said Demands shall and may be made of the Parties themselves if they can be found or else att the place of their last abode or upon the Premisses charged with the Assessment And the said several Collectors shall collect and levy the said Moneys so charged for His Majestys Use and are hereby required and enjoyned to pay unto the respective Head Collectors all and every the said Rates Duties and Assessments by them respectively collected or received within Foureteen Days next and im[m]ediately after the several and respective Days and Times by this Act prefixed or appointed for the demanding receiving and levying of the same as aforesaid att such Place or Places as the Co[m]missioners or any Two or more of them shall appoint so as that within every Fourteen Days next and im[m]ediately after the utmost times hereby prefixed for the demanding receiving or levying all & every the said Monthly Payments the whole Su[m]m due for such Monthly Payments respectively shall be paid or answered by the Collectors to the said Head Collectors respectively.

XVII. Power to the Commissioners to put other Collectors in the room of Collectors dying or being unable to serve, &c.

Provided always and it is hereby further enacted by the Authority aforesaid That from time to time as often as the Co[m]missioners of any County Hundred Division or Place or any Two or more of them by reason of the Sicknesse Death or Failing of any of the said Collectors or by reason of the great Labour and Burthen which any Collector in populous Places must undergo if they should continue in the Collection dureing the continuance of this Act shall find it necessary or reasonable to putt other Collectors in the Rooms or Places of any such Collector or Collectors so dead sick failed or overburthened with the Duty of his Place Itt shall and may be lawfull to and for the said Co[m]missioners or any Two or more of them to issue their Precepts or Warrants to the Chief Inhabitants High Constables Petty Constables Bayliffs or other like Officers or Ministers of the Place or to such Number of them as they shall think convenient requiring them to returne the Names of One Two or more able and sufficient Persons living within the Limitts and Bounds of those Parishes Townshipps Constablewicks or Places respectively to be the Collector or Collectors of the Moneys to be paid to His Majesty there for whom the Parish or Place shall be answerable And upon such p[re]sentment the said Co[m]missioners or any Two or more of them as aforesaid shall and may authorize and appoint such Person or Persons so presented to be Collector or Collectors in the Room or Place of any Collector or Collectors that shall be dead sick failed overburthened as aforesaid which new Collector or Collectors so appointed or authorized shall be subject to the same Fines & Penalties for the Non-performing of his or their Duties and shall have the same Powers Authorities & Allowances and be under the same Rules and Directions as are by this Act provided for the preceding Collectors in case they had continued in their respective Offices or Places.

XVIII. Head Collectors to hasten Sub-Collectors, and in Case of Failure, to levy by Warrant of Two Commissioners, and to pay to Receiver General.

Receivers General to hasten Head Collectors, and to pay into the Exchequer; Commissioners and other Officers to execute Act.

And be it enacted by the Anthority aforesaid That the said Head Collectors shall call upon and hasten the Subcollectors to the said Payments And in case all and every the said Rates Duties and Assessments shall not be collected by reason of Neglect or Failure of Duty of the said Subcollectors the said Head Collectors are to levy by Warrant under the Hands and Seals of any Two or more of the said Co[m]missioners by distresse upon the Subcollectors respectively such Su[m]m and Su[m]ms of Money as by him and them ought to have been paid and is or are not paid by reason of his Failure in doeing his Duty according to the Directions of this Act And every Head Collector is hereby required to make Payment of all and every the Su[m]m or Su[m]ms of Money which shall be so from time to time by him or them received unto the Receiver General of the respective Counties Cities or Places to be appointed by His Majesty within Seven Days after the times hereby appointed for the Payment thereof by the Subcollectors unto such Head Collectors And the respective Receivers General are likewise required to call upon and hasten the said Head Collectors and to pay what they shall from time to time receive from the said Head Collectors into His Majesties Receipt of Exchequer within Seven Days after the respective Days and Times herein before prefixed & appointed for the Payment thereof by the said Head Collectors to the Receiver General And all Co[m]missioners Collectors Head Collectors and Receivers are hereby required and enjoyned to apply themselves with all Diligence to the most speedy and effectual Execution of their several and respective Duties and to use their utmost Endeavors that all Persons and Estates & other things herein charged may fully and duely pay the Rates and Assessments according to the Direction of this Act and so as that His Majesties Service herein may not be delayed or hindred through any of their willfull Neglect or Default.

XIX. Head Collectors Receipt, a Discharge to Sub-Collector.

Allowance to Sub-Collectors; Head Collector nominated by Receiver General, who is to be answerable; and to pay into Exchequer; Allowance to Receiver General.

And it is further enacted and declared by the Authority aforesaid That the Moneys received by the Subcollectors within their respective Divisions or Hundreds shall from time to time be duely paid to the Head Collectors whose Receipt shall be a sufficient Discharge unto every such Subcollector which Subcollector for gathering the said particular Su[m]ms shall retaine in his Hands for every Twenty Shillings by him so paid Foure Pence for a Reward for his Pains and Service And the said Head Collector shall accordingly pay over the said Moneys unto the Receiver General of each County City or Place respectively in manner aforesaid (which Head Collector or Collectors shall be nominated and appointed by the Receiver General of the respective Counties) which said Receiver General shall be answerable for all such Su[m]ms of Money as shall be by him or them so collected or received And that no Subcollector shall be forced to travel above the Space of Ten Miles for the Payment of the said Moneys that shall be by him so collected or received And the said Receiver Generals Acquittance shall be a sufficient Discharge unto every such Head Collector And the Receiver General shall pay the whole Su[m]m by him received into the Receipt of His Majesties Exchequer in such manner and att or before such Days and Times as are herein before limitted And shall have an Allowance of Two Pence in the Pound for all Moneys which shall be by him paid into the Receipt of the Exchequer upon or before the Times prefixt in this Act.

XX. Allowance to Clerks of Commissioners.

And for the carefull Writing and Transcribing the said Warrants Certificates Estreats and Duplicates in due time Itt is further enacted That the Co[m]missioners Clerks who shall respectively performe the same shall by Warrant under Two or more of the Co[m]missioners Hands have and receive from the respective Receivers General or their Head Collectors Three Halfe Pence in the Pound of all such Moneys as he or they shall have received by Virtue of such Warrants & Estreats who are hereby appointed and allowed to pay the same accordingly.

XXI. Persons refusing to pay Rates upon Demand.

Distress; and if Rate not paid within Four Days, Distress sold, &c; Houses, Trunks, &c. may be broken open upon Warrant of Commissioners, calling in Constables, &c.who are to aid; Where no sufficient Distress; Imprisonment in Common Gaol.

And be it further enacted and declared That if any Person or Persons shall refuse or neglect to pay any Su[m]m or Su[m]ms of Money wherewith hee or they shall be rated and assessed by this Act upon Demand by the said Subcollector of that Place according to the Precepts or Estreats to him or them delivered by the said Co[m]missioners That then and in every such case it shall and may be lawfull to and for the said Subcollectors or any of them and hee and they is & are hereby authorized and required for Non-payment thereof to levy the Su[m]m or Su[m]ms so rated and assessed by Distresse and Sale of the Goods and Chattels of such Persons so refuseing or neglecting to pay or to distraine upon the Messuages Lands Tenements & Premisses so charged with any such Su[m]m or Su[m]ms of Money & the Goods and Chattells then and there found and the Distresse so taken to keep by the Space of Foure Days att the Costs and Charges of the Owners thereof And if the said Owners do not pay the Su[m]m or Su[m]ms of Money so rated or assessed within the space of the said Foure Days then the said Distresse to be appraised by Two or more of the Inhabitants where the same shall be taken or other sufficient Persons and to be sold by the Collectors for the Paym[en]t of the said Money and the Overplus coming by such Sale (if any be) over and above the Charges of taking and keeping of the Distresse to be im[m]ediately returned to the Owners thereof And moreover it shall be lawfull to break open in the Day time any House and upon Warrant under the Hands and Seals of any Two or more of the said Com[m]issioners any Chest Trunk Box or other Thing where any such Goods are calling to their Assistance the Constable Tythingman or Headboroughs within the Counties Cities Towns & Places where any such Refusal Neglect or Resistance shall be made Which said Officers are hereby required to be aiding and assisting in the Premisses as they will answer the contrary att their Peril And if any Person or Persons assessed by this Act shall refuse or neglect to pay the Su[m]m or Su[m]ms so assessed by the space of Ten Days after Demand as aforesaid where no sufficient Distresse can or may be found whereby the same may be levied in every such case Three or more of the Co[m]missioners to be appointed as aforesaid for any such City County or Place are hereby authorized by Warrants under their Hands and Seals to co[m]mitt such p[er]son or Persons to the Co[m]mon Goal there to be kept without Bail or Mainprize until Payment shall be made.

XXII. In Default of Payment by Infants, Parents, &c. liable.

And be it further enacted by the Authority aforesaid That where any Person or P[er]sons chargeable with any the several Rates Duties or Assessments by this Act imposed or intended to be imposed shall be under the Age of One and twenty Yeares in every such Case the Parents Guardians or Tutors of such Infants respectively upon Default of Payments by such Infants shall be and are hereby made liable to & chargeable with the Payments which such Infant ought to have paid And if such Parents Guardians or Tutors shall neglect or refuse to pay as aforesaid itt shall and may be lawfull to proceed against them in like manner as against any other Person or Persons making default of Payment as herein before appointed And all Parents Guardians & Tutors making Payment as aforesaid shall be allowed all and every the Su[m]ms so paid for such Infants upon his and their Accounts.

XXIII. In Default of Payment by Servant, &c. Master or Mistress liable;

and may deduct out of Wages due; Tenant to pay, and may deduct out of Rent due.

And be it further enacted by the Authority aforesaid That in all Cases where any Person or Persons as a Domestick Servant Covenant Servant Journeyman or other Servant that is or dureing the continuance of this Act shall be hired entertained or constantly imployed by any Master or Masters Mistress or Mistresses is by this Act chargeable with the said Duty of Foure Pence per Month or with any the said Duties payable for Wages in every such Case or Cases the respective Masters or Mistresses Master or Mistresse upon default of Payment by such Servant shall be and are hereby made lyable to and chargeable with the Payment which such Servants ought to have made dureing the time of their Continuance in such their Services respectively And if such Master or Mistriss shall neglect or refuse to pay as aforesaid itt shall and may be lawfull to proceed against them in like manner as against any other Person or Persons making Default of Payment as herein before appointed And all Masters and Mistresses making Payment as aforesaid shall be allowed all and every the Su[m]ms paid for such Servants to be deducted out of the Wages due or to be due and payable unto them respectively And the several and respective Tenant or Tenants of all Houses Lands Tenements and Hereditaments which shall be rated by virtue of this Act are hereby required and authorized to pay such Su[m]m or Sums of Money as shall be rated upon such Houses Lands Tenements and Hereditaments and to deduct out of the Rents so much of the said Rate as for every such House Lands Tenements or Hereditaments the Landlord should or or ought to pay and beare And the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions in Payments upon the Receipt of the Residue of their Rents.

XXIV. Tenant paying acquitted as against his Landlord.

And it is enacted and declared That every Tenant paying the said Assessment last mentioned shall be acquitted and discharged of so much Money as the said Assessments shall amount unto as if the same had been actually paid unto such Person and Persons unto whom his Rents should have been due and payable.

XXV. Where Persons liable for Wages, ready Money, or Debts, are to be taxed.

For Annuities, &c. payable at the Exchequer; For other yearly Payments not charged upon Land; For Offices; Lodgers; In what Case Rate may be stopped out of Salaries, &c; Persons having Stock in Trade, Cattle, &c. where to be taxed; Tax paid on Agistment allowed by Owner; Persons out of the the Realm, and Persons having Manors, &c. where to be rated.

And be it further enacted by the Authority aforesaid That every Person who is or shall be charged with the said general Duty of Foure Pence per Month or with the said Rates or Duties for Wages or for ready Money or Debts shall be taxed in the Places respectively where they shall be resident att the time of the Execution of this Act And that every Person chargeable by this Act in respect of any Annuities Stipends or other yearely Payments payable att the Receipts of His Majesties Exchequer or issuing out of any the Branches of His Majesties Revenues shall and may be taxed and assessed in the respective Places where such Annuities Stipends Pensions or other yearely Payments are or shall be payable And that all other Pensions Stipends Annuities or other yearely Payments (not charged upon Lands) shall be charged and assessed in the Places where the Persons intitituled to receive the same doe reside And that every Person rated or assessed for his Office Imployment or Profession shall be rated and pay for his said Office Imployment or Profession in the County City or Place where the same shall be exercised And all Persons not being Housholders nor having a certaine Place of Residence shall be taxed att the Place where they shall be resident att the time of the Execution of this Act And that in all Cases where any Pensions Annuities Stipends or other Annual Payments or the Fees Salaries Wages or other Allowances or Profits shall be payable att the Receipt of His Majesties Exchequer or by the Cofferer of His Majesties Household or out of any other Publick Office or by any His Majesties Receivers or Paymasters the Tax Duty or Payment which in pursuance of this Act shall be charged for or in respect of such Pensions Annuities Stipends or other Annual Payments or for in respect of such Fees Salaries Wages or other Allowances or Profits shall and may in case of Non-payment thereof be detained and stopt out of the same and be applied to the Satisfaction of the Rates and Duties not otherwise paid as aforesaid And that where any Person or Persons Bodies Politick or Corporate shall have any Goods Wares or Merchandizes or other Stock in Trade or any Cattell or other Quick Stock upon Land it shall and may be lawfull to rate and assesse such Persons Bodies Politick or Corporate for the same in such County or Place where such Stock shall be att the time of the Execuc[i]on of this Act and all Persons having the Charge Custody Agistment or Keeping of any such Stock for the Use and Account of any other Person shall be taxed and pay for the same according to the true Intent & Meaning of this Act and shall be allowed such Tax or Payment upon his Accompts or shall be satisfied for the same out of such Goods or other things or by the Owner thereof And if any Person who ought to be taxed by virtue of this Act with any the Rates or Duties therein contained shall att the time of Assessment be out of the Realme such Person shall be rated therefore in such County City or Place where hee was last abiding in this Realme And every Person who shall be rated and assessed as aforesaid for or in respect of any Manors Messuages Lands Tenements or Hereditaments shall be rated and assessed in the Place where such Messuages Manors Lands Tenements and Premisses respectively doe lie and not elsewhere.

XXVI. Persons having several Mansion Houses, &c. upon Certificate of the Commissioners and Oath, not to be doubly charged.

Persons rated for Wages, Stock, &c. by changing Residence or fraudulently concealing Stock, &c. evading Rate; charged at the double Value.

Provided always That if any Person or Persons by reason of his her or their having several Mansion Houses or Places of Residence or otherwise shall be doubly charged by occasion of this Act for or in respect of his her or their Person Money Debts Stock or otherwise then upon Certificate made by any Two or more of the Co[m]missioners for the County Riding City or Place of his her or their last Personal Residence under their Hands and Seals of the Su[m]m or Su[m]ms charged upon him her or them and in what Capacity or Respect hee she or they were so charged (which Certificate the said Co[m]missioners are required to give without Delay Fee or Reward) and upon Oath made of such Certificate before any one Justice of the Peace of the County or Place where the said Certificate shall be made which Oath the said Justice of the Peace is hereby authorized and required to administer then the Person and Persons so doubly charged shall for so much as shall be so certified be discharged in every other County City or Place And if any Person that ought to be taxed by virtue of this Act for or in respect of his or her Person Wages Stock Office Profession or otherwise shall by changing of his or her Place of Residence or by concealing fraudulently removing or shifting his her or their Goods Merchandizes or other Co[m]modities or by the fraudulently driving of his her or their Cattle from one Place to another or by any fraudulent releasing or altering of any Security or Securities for any Debt or Debts att Interest with Intention to avoid the Taxation hereby intended or by any other Fraud or Covin shall escape from the Taxation or not be fully taxed and the same be proved before the Co[m]missioners or any Two of them or before any Justice of the Peace in the County Riding City or Place where such Person dwelleth or resideth att any time within Twenty Days next ensueing after such Tax made, every Person that shall so escape from the Taxation and Payment or not be fully taxed shall be charged upon Proof thereof att the Double Value of so much as hee should or ought to have been taxed att by this Act the said Double Value upon Certificate thereof made into the Exchequer by the Co[m]missioners or Justices (before whom such Proof shall be made) to be levied of the Goods Lands and Tenements of such Person.

XXVII. Housekeepers to give an Account of Lodgers and of Wages to Servants to Assessors.

Penalty; Officers of Exchequer to deliver List of Pensions, &c. to Assessors.

And for the better Discovery of Persons or Things intended to be charged by this Act Be it further enacted by the Authority aforesaid That every Householder shall upon the Demand of the Assessors of the respective Parishes or Places give an Account of the Names and Qualities of such Persons as shall sojourne or lodge in their respective Houses and of their respective Servants and of the full Wages allowed to such Servants under the Penalty of forfeiting to His Majesty the Su[m]m of Five Pounds to be levied and recovered in such manner as any other Penalties in this Act menc[i]oned shall or may be levied & recovered And that the Officers in the Receipt of Exchequer and other [Publick Officers (fn. 5) ] upon request to them made by the respective Assessors shall deliver unto them true Lists or Accounts of all Pensions Ann[u]ities Stipends or other Anual Payments and of all Fees Salaries or other Allowances payable att the said Receipt or in the said Publick Offices for the better Guidance of the said Assessors in the charging of the same.

XXVIII. Creditors to deliver to Assessors a Note of gross Amount of Debt.

Assessors to assess according to Note, unless they can more truly assess of their own Knowledge.

And for the better discovering and charging such of the Debts by this Act chargeable with the Monthly Duty or Payment as aforesaid as att the time of the respective Assessments pursuant to this Act shall be owing att Interest to any Person or Persons Bodies Politick or Corporate by or upon any Mortgages Statutes Merchant or of the Staple Recognizances Judgements Bonds Bills Obligatorie Spialties? or upon any Bills or Notes whatsoever or any other Securities for Money att Interest Be it further enacted by the Authority aforesaid That all and every the respective Persons intituled to such Debts or which ought to pay the Tax hereby intended to be imposed thereupon shall deliver or cause to be delivered to the said Assessors of the Parish or Place where such Debts are to be assessed before they returne their Certificates or Assessments to the Co[m]missioners as aforesaid a Note in Writing signed by such Person or Persons or by his her or their Appointment containing the total or grosse Su[m]m of the Principal Moneys so owing to him her or them respectively upon Mortgages Statutes Merchant or of the Staple Recognizances Judgments Bonds Bills Obligatory Specialties or upon any other Bills or Notes or any other Securities for Money att Interest as are before mentioned and intended to be hereby charged whereby the said Assessors may be enabled fully to Tax such Debts with the Duties by this Act payable in respect of the same And the said Assessors are hereby impowered to tax and assesse such Persons for such Debts according to the Notes in Writing so delivered to them respectively But in all Cases where no such Notes shall be delivered or that the Assessors shall have sufficient Ground of their owne Knowledge or by good Information to believe that the Persons charging themselves by the delivery of such Notes in Writing as aforesaid have more Moneys att Interest than are contained in such Notes the said Assessors are hereby authorized and required to assesse and tax such Persons for their Debts att Interest according to the best of their Skill and Judgement pursuant to their Oath in that behalfe and according to the Powers and Directions before in this Act contained.

XXIX. Creditors to deliver to Commissioners a Specification of Debts due to them as herein mentioned.

And it is hereby enacted That all and every the said respective Person and Persons intituled to such Debts att Interest as aforesaid shall deliver or cause to be delivered to Two or more of the Co[m]missioners for the County Hundred or other Place respectively where such Debts are to be charged before such time as the said Co[m]missioners respectively shall deliver their Estreats to the Subcollectors for the demanding or receiving the Su[m]ms to be assessed in such Place a Specification or Particular in Writing signed by themselves or some others by their Co[m]mand or Appointment of all and every such Debts so owing to them respectively att Interest upon Mortgages Statutes Merchant or of the Staple Recognizances Judgements Bonds Specialties Bills or Notes or any other Securities for Money att Interest as aforesaid mentioning therein the principal Su[m]ms so owing att Interest and also specifying att the Election of the Person so intituled either the Persons or some of them who borrowed or are lyable to the Payment of such Debts or some Estate Matter or Thing engaged for the same or the Nature of the Securities the said respective Su[m]ms are owing upon whether Mortgage Statute Recognizance Judgment Bond Specialty Bill Note or other Security together with the respective Dates thereof and the Names of the Witnesses thereunto that so the said Co[m]missioners upon examining the Certificates or Assessments brought in by the said Assessors may fully charge such Persons with the Taxes or Duties by this Act intended.

XXX. Commissioners to sign and deliver back to Creditor a Duplicate of such Specification under Hand and Seal.

Which shall be Evidence for Creditor; Neglecting, &c. to deliver Specification; Penalty; Debts not contained in Specification not recoverable, and Security not Evidence in Law or Equity before 25th March 1699, unless Duty and Penalty first paid.

And it is hereby enacted That the said Co[m]missioners upon their Receipt of such Particulars or Specifications of Debts as aforesaid shall signe and deliver back to the Parties bringing the same true Copies or Duplicates thereof under the Hands and Seales of the said Co[m]missioners or any Two or more of them and attested by Two or more credible Witnesses whereby the Party or Parties (if hee she or they should have occasion) may make it appeare that hee she or they did truely and bona fide charge themselves for or in respect of the several Debts therein contained Which said true Copies or Duplicates so delivered back and so signed and attested as aforesaid shall be received and allowed for sufficient Evidence in all Courts and Places that hee she or they did so charge themselves as aforesaid And in case any Person or Persons Bodies Politick or Corporate so required by this Act to deliver Specifications or Particulars in Writing of such Debts as aforesaid shall refuse or neglect so to doe within the time hereby prescribed contrary to the true Meaning of this Act That then and in every such Case all and every such Person or Persons Bodies Politick or Corporate refusing or neglecting shall for such Offence over and above the Duties hereby intended to be charged on such Debts forfeit and pay twice as much as such Duties for any such Debts for which such Particulars or Specifications ought to have been given or which shall be omitted therein do or should amount unto to be sued for att any time before the Five & twentieth Day of March One thousand six hundred ninety nine (to wit) One Moiety thereof to the Use of His Majesty and the other Moiety thereof to him or them that will sue for the same by Action of Debt or of the Case Bill Suit or Information wherein no Essoign Protection Wager of Law or more than one Imparlance shall be granted or allowed And moreover that any such Debt upon Mortgage Statute Merchant or of the Staple Recognizance Judgment Bond Bill Obligatory Specialty or other Bill or Note or any other Security for Money att Interest not contained in such Particular or Specification shall not be recoverable and the Specialty or Security for the same shall not be pleaded or given in Evidence or be otherwise made use of in any Court either of Law or Equity before the said Five and twentieth Day of March One thousand six hundred ninety nine unlesse the said Duty payable to the King for such Debt and the said Penalty of Twice as much be first satisfied (that it to say) if there be no Action Bill Suit or Information co[m]menced or depending by any Informer or Prosecutor then both the Duty and the Penalty shall be first paid to His Majesty His Heires or Successors into the Receipt of the Exchequer And if there be any such Action Bill Suit or Information depending then the said Duty and One Moiety of such Penalty shall be first paid to the King as aforesaid and the other Moiety of the said Penalty to the said Informer or Prosecutor

XXXI. Assessors may enter Lands, &c. to view and value Stock chargeable;

and if they find Stock fraudulently driven away, &c. to give Notice to the Commissioners; Refusing Assessors to enter, &c; Penalty.

And for the better Discovery of the true Value of all Stock upon Land intended to be charged by this Act Be it further enacted by the Authority aforesaid That the respective Assessors of the several Districts Parishes or Places where any such Stock shall be or remaine att the time of the Execution of this Act shall have full Power and Authority and they are hereby enjoyned and required to enter into and upon any such Lands Grounds Out-houses or other Places where any Stock upon Land by this Act chargeable shall be or remaine as aforesaid there to view and value the same and when they shall have satisfied themselves in the Number Kinds and Values of such Stock the said Assessors shall charge the Duties therefore payable in their respective Assessments according to the true Intent and Meaning of this Act And in case the said Assessors upon such View as aforesaid shall find that any such Stock as aforesaid hath been fraudulently driven or removed away by any Person or Persons with Intention onely to defraud His Majesty or to avoid the Taxation thereof hereby intended the said Assessors shall give Notice thereof to the Co[m]missioners to whom their Certificates are to be returned to the end such Person or Persons may be proceeded against as by this Act in such Case is provided And if any Person or Persons chargeable for Stock upon Land as aforesaid shall refuse to permitt or Suffer the said Assessors to enter view and value the same or any Part thereof as aforesaid that then every such Person for such Refusal shall forfeit the Su[m]m of Ten Pounds One Moiety thereof to His Majesty and the other Moiety to him or them that will sue for the same to be recovered as aforesaid.

XXXII. Wholesale and Retail Dealers to deliver to Assessors a Particular of Stock in Trade, &c.

Such Values esteemed to be what the Stock is worth to be sold; Assessors may enter Shops, &c. to take account and value Stock; Refusing Assesstors to enter &c; Penalty £40; Assessors may assess according to Particulars; Persons not delivering Particulars, or Assessors suspecting Fraud; Assessors may assess according to their Judgment; Assessments subject to Examination by Commissioners.

And to the end the true Value of all Stock in trade by this Act chargeable may be also knowne and the Duties for the same may be likewise ascertained according to the true meaning hereof Be it further enacted by the Authority aforesaid That all and every Person and Persons using or exercising any Trade Mystery Occupation or Businesse of Merchandizing Shopkeeping buying or selling by Wholesale or Retaile shall deliver or cause to be delivered to the said Assessors of the Parish or Place where such Stock in Trade is to be assessed within Ten Days after the time that the Co[m]missioners shall issue their Warrant to the Assessors for making the Assessment in such Parish or Place respectively a particular in Writing signed by themselves or by their Appointment of the whole Quantities Kinds and Values of the several Goods Wares Merchandizes Co[m]modities Manufactures or other vendible Stock for which such Person or P[er]sons respectively ought to be charged according to the true Intent and Meaning of this Act whereby the said Assessors may be enabled fully to tax such Stock with the Duties by this Act payable in respect of the same Which said Values shall be esteemed to be so much as the said Goods Wares Merchandizes Co[m]modities Manufactures or other vendible Stock are bona fide worth to be sold for by such Person or Persons Bodies Politick or Corporate respectively att the time of the Execution of this Act And the said Assessors of the District Parish or Place where any Goods Wares Merchandizes Co[m]modities Manufactures or other Vendible Stock shall be or remaine att the time of the Execution of this Act (in all cases where they shall think it necessary, for their better Informac[i]on as to the Quantities Kinds & Values of the same) shall have Power & Authority and they are hereby authorized and impowered to enter in the Day time into any Shops Warehouses or other Places whatsoever where any such Goods or other Stock in Trade shall be or remaine there to take an Account thereof and to view & value the same And all and every the said Person or Persons chargeable as aforesaid for Stock in Trade shall be obliged by Force & Virtue of this Act (if thereunto required) to permitt and suffer the said Assessors of the Place to make such Entrance View and Valuation to the end the said Assessors may be the better enabled to make their Assessments as aforesaid And if any such Person or Persons shall refuse to permitt or suffer such Assessors to enter into their Shops Warehouses or other Places being thereunto required as aforesaid there to view and value their Stock or any part thereof then every such Person for such Refusal shall forfeit the Su[m]m of Fourty Pounds One Moiety thereof to His Majesty and the other Moiety to him or them that will sue for the same in the manner before mentioned And the said Assessors in case they be satisfied in the truth of the particulars delivered to them as aforesaid both for the Quantities and Values of all the Goods Wares Merchandizes Co[m]modities Manufactures or other Vendible Stock in Trade for which any Person or Persons shall be chargeable as aforesaid shall proceed to tax and assesse the same with the Rates and Duties by this Act intended to be imposed thereupon according to the said particulars But if the Person or Persons who ought to deliver the said particulars in Writing of their Stock in Trade to the said Assessors shall not deliver the same within the time hereby prefixed or if the respective Assessors shall find or suspect such particular given in Writing to be fraudulent either by omitting of any Goods Wares Merchandizes Co[m]modities Manufactures or other Vendible Stock or by undervaluing of the same or any part thereof the said Assessors are hereby authorized and required to assesse and tax such Person and Persons for his her or their Stock in Trade according to the best of their Skill and Judgment pursuant to the Oath by such Assessors in that behalfe taken and according to the Powers & Directions before in this ( (fn. 6) ) contained all which Assessments so made by the said Assessors shall neverthelesse be subject to the Examination of the said Co[m]missioners and to the Power before in this Act given to the said Co[m]missioners upon such Examination to sett such Rate or Rates as shall be according to the true intent & meaning of this Act and shall also be subject to the Power of the said Co[m]missioners for allowing abating defalking increasing or inlarging any such Assessments in such Cases of Appeal or Complaint to be made to them as are herein after mentioned.

XXXIII. Stewards, &c. not declaring Rent, or declaring untruly.

Penalty; In case of undue Assessment, &c. Complaint to Commissioners; Commissioners to examine into the same, and may increase or abate Rate, and to issue Warrant accordingly; Assessors, &c. to attend on Appeal.

And be it further enacted by the Authority aforesaid That if any Steward Bayliffe or Tenant of any Houses Lands Tenements or other Hereditaments being required by the Assessors of the Parish or Place where the same are scituated or any or either of them to declare and make knowne to such Assessor or Assessors the true Rent by such Tenant or Tenants payable for such Houses Lands Tenements and other Hereditaments or shall affirme or pretend the same to be of lesse Rent than what hee she or they are bound to pay for such Lands Houses Tenements or other Hereditaments every such Steward Bayliffe or Tenant for such Offence shall forfeit so much as such Rent bona fide payable by such Tenant for such Lands Houses Tenements or other Hereditaments shall amount unto for Two Yeares to be levied & recovered in such manner as any other Penalty in this Act mentioned shall or may be levied and recovered and if any Person or Persons that shall be rated assessed or charged with any the Rates Duties or Assessments by this Act intended or for or in respect of any Matter or Thing for which by this Act hee she or they are or may be rated or charged, do find him her or themselves agrieved with such assessing and rating and within Ten Days after Demand made of the Su[m]m or Su[m]ms of Money assessed on him her or them do by himselfe herselfe or themselves or by his her or their Stewards or Bailiffs complain to the Co[m]missioners who signed or allowed his her or their Rates the said Co[m]missioners or any Three or more of them shall have and have hereby Power and are hereby required within Ten Days next after such Complaint to examine any Person or Persons concerned or his her or their Stewards or Bayliffs upon Oath touching the Matters or Things for which hee she or they shall be assessed and upon due Examination & Knowledge thereof allow abate defalk increase or inlarge the said Assessment And the same so allowed abated increased or inlarged shall be levied and shall be certified or estreated into the Exchequer in manner aforesaid And to that end the said Co[m]missioners are hereby required to meet together for the determining of such Appeals and Complaints accordingly And for this end to expresse in their Warrants or Estreats to the Collectors the Times and Places for determining Appeals and to su[m]mon the respective Assessors concerning whose Assessment any Complaint shall be made to attend att the Time and Place to be appointed for the determining such Complaint who are hereby required to attend accordingly and Appeals once heard and determined to be final without any further Appeal upon any Pretence whatsoever.

XXXIV. Assessor, Collector; &c. neglecting, &c. to perform their Duty, or willfully underrating, &c.

Commissioners may fine; levied by Distress; If no Distress; Imprisonment.

And be it further enacted and declared by the Authority aforesaid That if any Collector Assessor Receiver or other Person appointed by the said Co[m]missioners shall wilfully neglect or refuse to performe his or their Duty in the due and speedy Execution of this present Act or if any Assessor shall wittingly or willingly under-rate or assesse att any Undervalue any Person or Thing chargeable by this Act the said respective Co[m]missioners or any Three or more of them have hereby Power to impose on such Person or Persons so refusing neglecting or not performing their Duties such Fine or Fines as by them shall be thought fitt so as the same exceed not the Su[m]m of Thirty Pounds nor to be under the Su[m]m of Fifteene Pounds for every Offence Which said Fines shall not be taken off or discharged but by the Consent of the majority of the Co[m]missioners who imposed the same but shall be levied by Warrant under the Hands & Seales of the said Co[m]missioners or any Two or more of them by Distresse and Sale of the Goods and Chattells of the Offenders and in Default of Goods and Chattells the Offenders to be co[m]mitted (by Warrant under the Hands and Seals of the said Co[m]missioners or any Two or more of them) to Prison there to remaine till Payment of the said Fines And that all Fines that shall be so imposed by virtue of this Act shall be paid to the respective Receivers General and by them into the Receipt of His Majesties Exchequer and charged upon the respective Receivers General amongst the rest of the Rates aforesaid.

XXXV. Collectors refusing to pay, or detaining Money received;

Commissioners may imprison the Persons and seize Estates of Collectors; and if Monies not paid, may call a Meeting and proceed to sale of Estates.

And it is hereby further enacted and declared That if any Collector that shall by virtue of this Act be appointed for the Receipt of any Su[m]ms of Money thereby to be assessed neglect or refuse to pay any Su[m]ms or Sums of Money which shall be by him received as aforesaid and to pay the same as in and by this Act is directed or shall detaine in his or their Hands any Money received by them or any of them and not pay the same att such time as by this Act is directed the Co[m]missioners of each County City Riding or Towne respectively or any Two or more of them in their respective Divisions are hereby authorized and impowered to imprison the Person and seize and secure the Estate both Real and Personal of such Collectors to him or them belonging or which shall descend & come into the Hands or Possessions of his Heires Executors or Administrators wheresoever the same can be discovered and found And the said Co[m]missioners who shall so seize and secure the Estate of any Collector or Collectors shall be and are hereby impowered to appoint a time for the General Meeting of the Co[m]missioners for such County Riding City Towne or Place and there to cause Publick Notice to be given att the Place where such Meeting shall be appointed Six Days att the ( (fn. 7) ) before such General Meeting And the Co[m]missioners present att such General Meeting or the major Part of them in case the Moneys detained by any such Collector or Collectors be not paid or satisfied as it ought to be according to the Directions of this Act shall and are hereby impowered and required to sell and dispose of such Estates which shall be for the Cause aforesaid seized and secured or any Part of them and to satisfye and pay into the Hands of the Receiver General the Su[m]m that shall be so detained in the Hands of such Collector or Collectors their Heires Executors or Administrators respectively.

XXXVI. At the Expiration of the Time for monthly Payments, Commissioners to summon Collectors and assure themselves of the Payment;

and in case of Failure to levy the same.

And it is hereby further enacted and declared That att the Expiration of the respective times in this Act prescribed for the full Payment of all the said Monthly Payments the several and respective Co[m]missioners or any Two or more of them within their Division and Hundred shall and are hereby required to call before them the Collectors within each respective Division and Hundred Parish and Place to examine and assure themselves of the full and whole Payment of the particular Su[m]m and Su[m]ms of Money charged within and upon the same Division Hundred and every Parish and Place therein and of the due Returne of the same into the Hands of the respective Receivers General or their Head Collectors or Deputies of the said County Riding City Towne and Place and by such Receiver General into the Receipt of His Majesties Exchequer to the end there may be no Failure in the Payment of any part of the Rates Duties or Assessments by virtue of this Act to be assessed and paid And in case of Failure in the Premisses the said Co[m]missioners or any Two or more of them are hereby authorized and required to cause the same to be forthwith levied and paid according to the true Intent and Meaning of this Act.

XXXVII. If any Question as to assessing a Commissioner, such Commissioner to withdraw.

Penalty; Questions concerning Rate determined by Commissioners.

And it is hereby enacted and declared That in case any Controversie arise concerning the said Assessments or the Payment thereof which concerns any the Co[m]missioners by this Act to be appointed That the Co[m]missioners so concerned in the said Controversie shall have no Voice but shall withdraw att the time of the Debate of any such Controversie until it be determined by the rest of the Co[m]missioners And in Default thereof that the Co[m]missioners then present shall have Power and are hereby required to impose such Fine and Fines as to them shall be thought fitt upon such Co[m]missioner so refusing to withdraw not exceeding the Su[m]m of Twenty Pounds and to cause the same to be levied and paid as other Fines to be imposed by this Act are to be levied and paid And all Questions and Differences which shall arise touching any the said Rates Duties or Assessments or the collecting thereof shall be heard & finally determined by the Co[m]missioners in such manner as by this Act is directed upon Complaint thereof made to them by any Person or Persons thereby agrieved without further Trouble or Suit in Law.

XXXVIII. Proviso for Universities, Colleges of Windsor, Eton, Winchester, and Westminster, and for Hospitals in respect of Scite of College, &c.

and for Christ's Hospital and other Hospitals and Almshouses; and for Almsmen, &c. of Almshouses, &c. whose Maintenance does not exceed £20 per Ann.

Provided That nothing in this Act contained shall extend to charge any College or Hall in either of the Two Universities or the Colleges of Windsor Eaton Winchester or Westminster or the Corporation of the Governors of the Charity for the Reliefe of Poor Widdows and Children of Clergymen or the Colledge of Bromley or the Charity settled by Tobias Rustat lately deceased upon the Masters Fellows and Scholars of Jesus Colledge in Cambridge in trust for Six Poor Clergymens Widdows and for the Maintenance of Eight Poor Scholars in the said College Sons of Clergymen deceased or any Hospital or Almshouses or any Free School for or in respect of the Scite of the said Colledge Halls Almshouses Free Schools or Hospitalls or any Master Fellow or Scholar of any such College or Hall or in any other Free Schools or any Reader Officer or Minister of the said Universities Colleges or Halls or any Masters or Ushers of any School or any Almsmen of any Hospital or Almshouse for or in respect of any Stipends Wages or Profitts whatsoever ariseing or growing due to them in respect of the said several Places or Imployments in the said Universities Colleges Schools Hospitals & Almshouses or to charge any of the Houses or Lands belonging to Christs Hospital Saint Bartholomews Bridewell Saint Thomas and Bethlehem Hospital in the City of London and Borough of Southwarke or any of them or to the said Corporation of the Governors of the Charity for the Reliefe of Poor Widdows and Children of Clergymen or to the Colledge of Bromley or to the said Charity settled by Tobias Rustat deceased nor to extend to charge any the Almsmen or Almswomen or other Poor Persons inhabiting within any other Hospital or Almshouse for or in respect of any Rent or Revenues payable to them or any such of them for their im[m]ediate Use and Releife whose Anual? Maintenance and Profitts shall not exceed in the whole the Su[m]m of Twenty Pounds.

XXXIX. Tenants of Hospitals rated for what the Lands are worth above Rents reserved.

Provided That no Tenants of any Lands or Houses by Lease or Grant from the said Corporation or any of the said Hospitals or Almshouses or Free-Schools doe claime or enjoy any Freedom or Exemption by this Act but that all the Houses & Lands which they so hold shall be rated and assessed for so much as they are yearely worth over and above the yearely Rents reserved and payable to the said Corporation or to the said Hospitals Almshouses or Free-Schools to be received and disbursed for the im[m]ediate Relief and Support of the Poor in the said Hospitals Almshouses or Free-Schools.

XL. Constablewicks, &c. to pay, and be assessed in such Counties as heretofore.

Provided and be it further enacted by the Authority aforesaid That for the avoiding all Obstructions and Delays in assessing and collecting the Su[m]ms which are to be rated & assessed by this Act upon any Manors Lands Tenements Rents Tythes or other Hereditaments all Places Constablewicks Divisions and Allotments which have used to be rated and assessed shall pay and be assessed in such County Hundred Rape Wapentake Constablewick Division Place and Allotment as the same hath hitherto usually been assessed in and not elsewhere.

XLI. Proviso for the Hundred of West Barnfield, Kent; Tything of Northmore in Oxon, &c.

Provided neverthelesse That the Hundred of West Barnfeild formerly rated and assessed in the Lathe of Alesford in the County of Kent may for the future if the Co[m]missioners think fitt be rated and assessed in the Lathe of Stray in the County aforesaid as likewise may the Tything of Northmore in the County of Oxon be assessed in the Hundred of Bampton in the said County and the Tythings of Charlbury Faller and Finstock in the Hundred of Chadlington in the said County and alsoe the whole Towne and Parish of Leeds in the County of York in the Hundred of Skyrack in the said County.

XLII. Proviso for Contracts between Landlords and Tenants.

Provided always That nothing in this Act contained shall be construed to alter change determine or make void any Contracts Covenants or Agreements whatsoever between Landlord and Tenant or any others touching the Payment of Taxes or Assessments Any thing herein before mentioned to the contrary notwithstanding.

XLIII. In Actions for executing Act, General Issue may be pleaded.

Treble Costs; Receivers, &c. to give Acquittances to inferior Officers gratis; Schedule of Defaulters to be delivered by Sub-Collectors to Head Collectors, who are to deliver same to Receivers General; Exchequer Process to issue thereupon.

And be it further enacted by the Authority aforesaid That if any Action Plaint Suit or Information shall be co[m]menced or prosecuted against any Person or Persons for what hee or they shall do in pursuance or in Execution of this Act such Person or Persons (so sued in any Court whatsoever) shall and may plead the General Issue (not Guilty) & upon any issue joyned may give this Act and the Special Matter in Evidence and if the Plaintiffs or Prosecutors shall become Nonsuit or forbeare further Prosecution or suffer a Discontinuance or if a Verdict passe against him the Defendants shall recover their Treble Costs for which they shall have the like Remedy as in any Case where Costs by the Law are given to Defendants And the said Receivers General shall give Acquittances (gratis) to the said Head Collectors for all Moneys of them received And the said Head Collectors shall give Acquittances (gratis) to the Subcollectors for all such Moneys as shall be paid them in pursuance of this Act And the said Subcollectors shall make & deliver to the said Head Collectors a perfect Schedule fairely written in Parchment under their Hands and Seals signed and allowed by any Two or more of the Co[m]missioners containing the Names Sirnames and Places of Abode of every Person within their respective Collections that shall make Default of Payment of any of the Su[m]ms that shall be rated or assessed on such Person by virtue of this Act where no sufficient Distresse is to be found nor other Satisfaction made and not otherwise and the Su[m]m and Sums charged on every such Person the same Schedule to be delivered by the Head Collectors to the Receiver General of the County City or Place respectively to be by him returned into His Majesties Court of Exchequer whereupon every Person making Default of Payment may be charged by Processe of the said Court according to the Course of the Court in such Cases.

XLIV. If Lands, &c. unoccupied, and no Distress found,;

Commissioners to certify into the Exchequer, which shall be a sufficient Charge.

Provided also and be it further enacted That in Case any Lands or Houses in any Parish or Constablewick shall be unoccupyed and no Distresse can be found on the same nor the Person of the true Owner or Proprietor can be found within the County wherein such House or Land lieth by reason whereof the Rate and Assessment upon such unoccupied House or Land cannot be levied that then upon Complaint made thereof to the Co[m]missioners for the County where such Case shall happen to bee the said Co[m]missioners or any Two or more of them shall certifie into His Majesties Court of Exchequer the Name of the Person whose Lands or House so lyeth unoccupyed together with the Su[m]m thereupon assessed and the Parish and Place where such Land or House lyeth Which Certificate is hereby declared to be a sufficient Charge upon the Person and Land or House therein named and shall make the Person Debtor to His Majesty for the Su[m]m so assessed and the Court of Exchequer shall issue out Processe thereupon against the Body Goods and all other the Lands of such Debtor untill the Su[m]m so assessed shall be fully & actually levied and paid to His Majesty.

XLV. Where Woodlands assessed, and no Distress,

Wood may be cut and sold; Exception; and Purchaser may cut and carry away.

Provided always & be it enacted That where any Woodland shall be assessed and no Distresse can be hadd that in such Case it shall and may be lawfull to and for any Collector Constable Headborough or Tythingman by Warrants under the Hands and Seals of Two or more of the Co[m]missioners of that Hundred or Division att seasonable Times of the Yeare to cutt and sell to any Person or Persons so much of the Wood growing on the Woodlands (Timber Trees excepted) so assessed as will pay the Assessment or Assessments to be behind and unpaid and the Charge incident thereunto And that it shall and may be lawfull for the Person and Persons and his and their Assignes to whom such Woods! shall be so sold to fell cutt downe and dispose and carry away the same to his owne Use rendring the Overplus (if any be.)

XLVI. If Assessment upon Tithes, &c. not paid,

they may be seized and sold.

Provided always and be it further enacted That where any Tax or Assessment shall be layed or charged upon any Tythes Tolls Profitts of Marketts Faires or Fisheries or other annual Profitts not distrainable in case the same shall not be paid within Fifteene Days after such Assessment so charged laid and demanded then it shall and may be lawfull to & for the Collector Constable or other Officer thereunto appointed by Warrant under the Hands and Seals of Two or more of the Co[m]missioners to sieze take and sell so much of the Tythes Tolls and other Proffitts so charged as shall be sufficient for the levying the said Tax and Charges occasioned by such Non-payment thereof rendring the Overplus to the Owner (if any be).

XLVII.

Receiver General certifying into Exchequer Arrears that have been paid, or unduly setting insuper, &c; Penalty.

And for the better preventing such unjust Vexations as might be occasioned by such Persons as shall be appointed Receivers General of any of the Su[m]ms of Money granted by this Act and to the Intent that the said Receivers General may returne a true Account into His Majesties Court of Excheq[uer] of such Su[m]ms of Money as shall be received by them and every of them their and every of their Head Collectors or Deputies Be it further enacted by the Authority aforesaid That if any such Receivers General returne or certifie into the said Court any Su[m]m or Su[m]ms of Money to be in arreare and unpaid after the same have been received either by such Receiver General or by his Head Collectors or Deputies or any of them or shall cause any Person or Persons to be sett insuper in the said Court for any Su[m]m or Su[m]ms of Money that hath been so received that then every such Receiver General shall be liable to pay to every such Person and Persons that shall be molested vexed or damaged by reason of such unjust Certificate Returne or setting Insuper Treble the Damages that shall be thereby occasioned the said Damages to be recovered by Action of Debt Bill Plaint or Information in which no Essoigne Protection or Wager of Law shall be allowed nor any more then One Imparlance & shall also forfeit to His Majesty His Heires and Successors Double the Su[m]m that shall be so unjustly certified or returned or caused to be sett insuper.

XLVIII. Commissioners may assess Commissioners;

and also Assessors.

And be it further enacted by the Authority aforesaid That the Co[m]missioners that shall be within any County City or Place within their respective Limitts or the major Part of them shall rate tax and assesse every other Co[m]missioner joyned with them for or in respect of their Persons Ready Money Debts Pensions Annuities Stock in Trade or Stock upon Land and also for and in respect of the Offices & Imployments of Profitt or Professions which shall then be held and injoyed by such Co[m]missioner so as the Residence and usual Dwelling Place of such Co[m]missioner so to be taxed be within the Division of such Co[m]missioners by whom hee is taxed and so as the Office Imployment or Profession held or injoyed by such Co[m]missioners so to be taxed be likewise exercised within the Division or Limitts of such Co[m]missioners by whom hee is to be taxed And the Co[m]missioners within their Division shall also assesse every Assessor within their Division for all & singular the Matters and Things for which by this Act hee ought to be rated & assessed And as well all Su[m]ms assessed upon every the said Co[m]missioners and Assessors as the Assessments made and sett by the Assessors aforesaid shall be written estreated levied & gathered as the same should and ought to have been if such Co[m]missioners had not been named Co[m]missioners.

XLIX. Shares in New River, Thames, Hyde Park, Marylebone, and Hampsted Waters.

Interest in the King's Printing House; assessed by Commissioners appointed for London; and the Sums paid by the Treasurers, &c. of the said Waterworks, &c.

And be it further enacted and ordained by the Authority aforesaid That all and every Person and Persons having any Share or Shares or Interest in any Fresh Stream or Running Water brought to the North Parts of London co[m]monly called the New River or in the Thames Waterworks or in the Hyde-Parke Marybone or Hampsted Waters or any Rents or Profitts arising thereby and all and every Person and Persons having any Share or Interest in any Office or Stock for insuring of Houses in cases of Fire or in the Convex or other Lights or in the Stock or Stocks of Printing of Books in or belonging to the House co[m]monly called the Kings Printing house shall pay for the same the Su[m]m of Three Shillings for every Twenty Shillings of the full yearely Value thereof And they and all Companies of Merchants in London charged by this Act shall be assessed by the Co[m]missioners to be nominated and appointed for the said City or any Three or more of them for their respective Shares and Interests aforesaid and the aforesaid Joynt Stock or Stocks And the same shall be paid by the Governors and respective Treasurers or Receivers of the said River-Waters and Water-Works and of the said Offices and Stocks respectively and be deducted att and out of their next Dividend.

L. Commissioners to require Accounts from Receivers General;

and in case of Failure to levy.

And it is further enacted by the Authority aforesaid That the said Co[m]missioners or any Two or more of them may and shall from time to time call for & require an Account from the respective Receivers General of all the Money received by them their Head Collectors or Deputies of or from the said Collectors and of the Payments thereof into the Receipt of His Majesties Exchequer according to the Direction of this Act And in case of any Failure in the Premisses the said Co[m]missioners or any Two or more of them are hereby required to cause the same to be forthwith levied and paid according to the true Intent and Meaning of this Act.

LI. Letters Patent, &c. not construed to exempt from Subsidy, &c.

And be it further enacted by the Authority aforesaid That no Letters Patents granted by His Majesty or any of His Royal Progenitors to any Person or Persons Cities Boroughs or Towns Corporate within this Realme of any manner of Libties? Priveledges or Exemptions from Subsidies Tolls Taxes Assessments or Aids shall be construed or taken to exempt any Person or Persons City Borough or Towne Corporate or any of the Inhabitants of the same or in the Tower of London from the Burthen and Charge of any Su[m]m or Su[m]ms of Money granted by this Act but that all and every such Person or Persons City Borough and Towne Corporate shall pay their Proportions of all Rates and Assessments by this [presentt] Act imposed Any such Letters Patents Grants or Charters or any Clause of Non obstante Matter or Thing therein contained or any Law Statute Custome or Prescription to the contrary notwithstanding.

LII. Assessors, &c. not compelled to act out of Limits.

Provided also That no Person Inhabiting in any City Borough or Towne Corporate shall be compelled to be any Assessor or Collector of or for any part of the Rates and Assessments hereby granted in any Place or Places out of the Limitts of the said City Borough or Towne Corporate.

LIII. Proviso respecting Assessments on Houses where Foreign Ministers reside.

Provided always and be it enacted That every Rate Tax or Assessment which shall be made or imposed by virtue of this Act in respect of any House or Tenement which an Ambassador Resident Agent or other Publick Minister of any Forreigne Prince or State now doth or hereafter shall inhabitt or occupy shall be paid by the Landlord or Owner of the said House or Tenem[en]ts respectively.

LIV. Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and Privileged Places.

And be it further enacted by the Authority aforesaid That in all priveledged and other Places being Extraparochial or not within the Constablewicks or Precincts of the respective Assessors to be appointed by virtue of this Act (although in any Monthly or other Tax they have not been assessed or rated heretofore) the said Co[m]missioners or any Two or more of them shall and are hereby required to nominate and appoint Two fitt Persons living in or neare the said priveledged or other Places as aforesaid to be Assessors for the said Places and to make and returne the said Assessments in like manner as by this Act is appointed in any Parish Tything or Place who are hereby required to collect and pay the same according to the Rates appointed by this Act for collecting & paying all Su[m]ms of Money payable by this Act.

LV. Commissioners not liable to Penalties of 25 Car. 11. c.2.

Provided always and be it further enacted by the Authority aforesaid That no Co[m]missioner or Co[m]missioners who shall be employed in the Execution of this Act shall be liable for or by reason of such Execution to any of the Penalties mentioned in an Act made in the Five and twentieth Yeare of the Reigne of King Charles the Second for the preventing of Dangers which may happen from Popish Recusants.

LVI. Commissioners to take the Oaths of I W. & M. Sess. 1. c.8. and the following Oath.

Provided always & be it enacted That no Person shall be capable of acting as a Co[m]missioner in the Execution of this Act or executing any the Powers therein contained (unlesse it be the Power hereby given of administring Oaths) until such time as hee shall have taken the Oaths appointed by an Act of Parliament made in the First Yeare of the Reigne of King William and Queen Mary intituled An Act for abrogating the Oaths of Supremacy and Allegiance and appointing other Oaths and also another Oath in the Forme or to the Effect following.

Form of Oath; which Commissioners may administer.

I A.B, do solemnly promise & sweare that I will faithfully and impartially performe the Trust and Duty in me reposed as a Co[m]missioner for putting in Execution the Powers contained in an Act intituled An Act for granting an Aid to His Majestie aswell by a Land Tax as by several Subsidies and other Duties payable for One Yearé. So help me God. Which Oaths it shall be lawfull for any Two or more Co[m]missioners to administer and they are hereby required to administer the same to any other Co[m]missioner.

LVII. Papist of 16 and upwards, not having taken the Oaths, to pay double.

And be it further enacted by the Authority aforesaid That every [Papist or reputed (fn. 8) ] Papist being of the Age of Sixteene Yeares and upwards who shall not have taken the Oaths mentioned & required to be taken by the said last mentioned Act shall yeild and pay unto His Majesty Double the Su[m]ms & Rates which by force and virtue of any Clause in this Act before mentioned or contained hee or she should or ought to pay or be charged with to be assessed levied collected answered recovered and paid in such manner by such Ways and Means and according to such Rules & Directions and under such Penalties and Forfeitures as are before in this Act expressed or appointed for and concerning the above mentioned Rates and Su[m]ms which are hereby intended to be doubled as aforesaid.

LVIII. Proviso where, within 10 Days after First Meeting of Commissioners, he shall take the Oaths.

Provided neverthelesse That if any such Papist or reputed Papist within Ten Days after the First Meeting of the said Co[m]missioners in the respective Counties or Places where hee or she ought to be taxed or assessed according to the Intent of this present Act shall take the said Oaths before Two or more of the said Co[m]missioners (which Oaths the said Two or more Co[m]missioners are impowered to administer) in that case hee or she shall not be liable to be double assessed as aforesaid.

LIX. Persons of 16 and upwards, who shall not have taken the Oaths before the Execution of Act, and who, being summoned, shall refuse to take them, or neglect to appear before Commissioners, to pay double.

And be it further enacted by the Authority aforesaid That every Person being of the Age of Sixteen Yeares and upwards and being within this Realme att the time of the Execution of this Act who shall not before that time have taken the Oaths mentioned and required to be taken by the said Act intituled An Act for the abrogating the Oaths of Supremacy and Allegiance and appointing other Oaths and upon Su[m]mons by Warrant under the Hand and Seale of any Two or more of the said Co[m]missioners shall refuse to take the said Oaths att the time appointed in the said Warrant or shall neglect to appeare att such time before the Co[m]missioners in order to take the said Oaths (which said Oaths the said Co[m]missioners or any Two or more of them are hereby impowered and required to administer) shall yield and pay unto His Majesty Double the Su[m]ms and Rates which by force and virtue of any Clause in this Act before mentioned or contained hee or she should or ought to pay or be charged with in manner as is before in this present Act appointed touching Papists or reputed Papists.

LX. Gentlemen, &c. who by 3 W.&M.c.6. paid double, or have been returned into Exchequer for Nonpayment, not appearing before the Commissioners to take the Oaths,

to pay double.

And be it further enacted by the Authority aforesaid That every Gentleman or so reputed or owning or Writing himselfe such or being above that Quality who by virtue of an Act made in the Third Yeare of the Reigne of King William and Queene Mary intituled An Act for raiseing Money by a Poll payable Quarterly for One Yeare for carrying on a Vigorous Warr against France did pay or ought to have paid Double the Su[m]ms charged by the said Act or were or ought to have been returned into the Exchequer for Non-payment thereof who shall not voluntarily appeare before the said Co[m]missioners or any Two or more of them within Ten Days after the first Meeting of the said Co[m]missioners in the respective Place or Places where hee ought to be taxed or assessed and take the said Oaths appointed by the said Act made in the First Yeare of the Reigne of King William and Queen Mary (which Oaths the said Co[m]missioners or any Two or more of them are hereby impowered and required to administer and to make an Entry or Memorandum thereof in some Book to be kept for that Purpose) such Person shall be charged with and pay Double the Su[m]m which by force and virtue of this Act hee should or ought to have paid to be assessed levied collected answered recovered and paid in such manner by such Ways and Means and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act expressed or appointed for or concerning the abovementioned Rates or Su[m]ms which are hereby intended to be doubled as aforesaid.

LXI. Commissioners to summon Persons suspected, to appear and take the Oaths.

And be it further enacted That any One or more of the said Co[m]missioners upon Information given or upon any Cause of Suspicion in that behalfe shall and are hereby required and injoyned to cause every suspected Person or against whom such Information shall be given to be su[m]moned to appeare to take the said Oaths as aforesaid.

LXII. Proviso for Quakers subscribing the Declaration of Fidelity, 1 W.& M. Sess. 1. c. 18.

Provided neverthelesse That whereas certaine Persons Dissenters from the Church of England co[m]monly called Quakers and now knowne to be such do scruple the taking of any Oath Itt shall be sufficient for any such Person to make and subscribe the Declaration of Fidelity contained in an Act made in the Parliament held in the First Yeare of the Reigne of King William and Queen Mary intituled An Act for exempting Their Majesties Protestant Subjects dissenting from the Church of England from the Penalties of certaine Laws Which Declaration any Two or more of the Co[m]missioners appointed for the Execution of this Act are hereby impowered and required to take And every such Person so doeing shall not be liable to or chargeable with any the Double Rates aforesaid.

LXIII. Where Owners of Lands are liable to be doubly charged, as Papists, &c. such Owners only charged and Tenants discharged.

Provided always and be it enacted That where the Owners of any Lands Tenements and Hereditaments are liable to be doubly charged as Papists or reputed Papists or otherwise by reason of their not having taken the Oaths according to the Intent of this Act in every such Case such Owners onely shall be charged with and shall pay the said Double Rates and the respective Tenants of such Lands Tenements and Hereditaments are hereby discharged of and from the same Any Covenant for Payment of Taxes or other Agreement to the contrary notwithstanding.

LXIV. No Person liable to Pound Rate whose Lands are under 20s.

Provided that not Poor Person shall be chargeable with or liable unto the Pound Rate imposed by this Act upon Lands Tenements or Hereditaments that are not of the Yearely Value of Twenty Shillings in the whole.

LXV. Chancery Officers within the Liberty of the Rolls to be there assessed.

Provided always That the Right Honorable the Master of the Rolls the Masters of Chancery Six Clerks Clerks of the Petty-Bag Examiners Registers Clerks of the Inrollment Clerks of the Affidavits & Subpena Office and all other the Officers of the Court of Chancery that execute their Offices within the Liberty of the Rolls shall be there assessed [for their respective Offices (fn. 9) ] and not elsewhere.

LXVI. Collectors keeping Money in Hand, or unduly paying the same;

Penalty £10; Head Collector; Penalty £40.

And be it further enacted That if any Collector of any Parish or Place shall keep in his Hands and Poss[ess]ion any Part of the Money by him collected for any longer time than is by this Act directed (other than the Allowance made unto him by this Act) or shall pay any Part thereof to any Person or Persons other than to the Head Collector or Receiver General of such County or Place or his respective Deputy that every such Collector shall forfeit for every such Offence the Su[m]m of Ten Pounds And in case any Head Collector shall keep in his Hands any Part of the Money paid to him by any Collector by virtue of this Act for any longer time than is by virtue of this [Act (fn. 9) ] directed or shall pay any Part thereof to any Person or Persons other than the Receiver General of such County or Place or his Deputy every such Head Collector shall forfeit for every such Offence the Su[m]m of Forty Pounds.

LXVII. Any Person coming to reside where he is not rated, Commissioners to require Certificate of Assessment and Payment in the Place left, or else to assess.

And for the more effectual charging all the Duties hereby imposed on Persons Wages Anuities? Ready Money Debts Offices Imployments Professions and Stocks Be it enacted by the Authority aforesaid That if after the Rates and Assessments directed by this Act shall be made any Person shall come to inhabitt or reside in any Division or Place where such Person was not rated or taxed the Co[m]missioners acting within such Division or Place are hereby required & impowered to su[m]mon such Person before them and unlesse hee or she shall p[ro]duce a Certificate made according to the Directions of this Act whereby it shall appeare that hee or she was assessed and had actually paid all the precedent Monthly Payments in some other Place for his or her Person Wages Annuity Ready Money Debts Office Imployment or Profession Stock in Trade or Stock upon Land the said Co[m]missioners shall and are hereby required to cause such Person to be assessed or taxed for the same & cause the Money so assessed or taxed for the same or such Monthly Payments thereof as shall be unassessed and unpaid to be assessed levied and paid according to the true Intent and Meaning of this Act.

LXVIII. King's Bench Prison and Maŕshalsea Prison assessed in St. George, Borough of Southwark.

Provided always That the Prison of the Kings Bench the Prison-House Lands Gardens and the Co[m]mon Side and all the Rents Profitts & Perquisitts of the Office of the Marshall of the said Kings Bench Prison lyeing and being in the Parish of Saint George the Martyr in the Borough of Southwark and County of Surrey and alsoe the Prison-House Lands and Gardens of the Prison of the ( (fn. 10) ) Marshalsea Court and Prison lyeing and being in the said Parish of Saint George in the Borough of Southwark and County of Surrey shall be charged and assessed to the Assessment in the said Parish of Saint George and Borough of Southwark and not elsewhere Any thing to the contrary in any wise notwithstanding.

LXIX. Commissioner acting before he is sworn;

Penalty £500.

Provided always and be it enacted That if any Person hereby named a Co[m]missioner shall presume to Act as a Co[m]missioner in the Execution of this Act before hee shall have taken the Oaths which by this Act hee is required to take and in the manner hereby prescribed hee shall forfeit to His Majesty the Su[m]m of Five hundred Pounds.

LXX. Waterworks in Southwark charged in Surrey.

Provided always and be it enacted by the Authority aforesaid That all the Water-works in the Borough of Southwark shall be rated & assessed by the Co[m]missioners and Assessors of the County of Surrey and not by the Co[m]missioners or Assessors for the City of London Any thing herein contained to the contrary notwithstanding.

LXXI. The like as to Westminster Waterworks.

Provided always and be it enacted That all the Water-works in the City or Liberty of Westminster shall be rated and assessed by the Co[m]missioners and Assessors for the said City and Liberty and not by the Co[m]missioners or Assessors of the said City of London Any thing herein contained to the contrary notwithstanding.

LXXII.

Receiver General refusing, &c. to return Duplicates into the Exchequer; Penalty £50.

And whereas the Receivers General are by this Act appointed by a time limited as aforesaid to returne a true Copy or Extract of the whole Sum[m] assessed and charged within every Hundred Riding Lathe Wapentake Parish Ward or Place rated or assessed in pursuance of this Act together with the Su[m]ms assessed upon Personal Estates Offices or Imployments and to transmitt the same into His Majesties Court of Exchequer Be it further enacted That if any Receiver General by this Act appointed shall neglect or refuse to returne Duplicates as directed by this Act of the Su[m]ms assessed and charged in the County Riding Lathe Hundred Wapentake Parish Ward or Places whereof hee is Receiver General within the time hereby limitted into His Majesties Exchequer to the Office of the Kings Remembrancer then every such Receiver General shall forfeit the Su[m]m of Fifty Pounds to any that will sue for the same and be incapable thenceforth of any Office or Place of Trust in His Majesties Service.

LXXIII. Receivers of Fee Farm Rents, &c. for the Crown, &c. to allow 3s. in the Pound to the Party paying.

Provided also and be it enacted That all and every Auditor Reeve Receiver and their Deputies who receive any Fee-Farme Rents or other Chief Rents due to His Majesty or the Queen Dowager or to any Person or Persons claiming by any Grant or Purchase from or under the Crowne shall allow Three Shillings in the Pound and proportionably for any greater or lesser Su[m]m according to the true Intent and meaning of this Act to the Party and Parties so paying the same without any Fee for such Allowance upon the Penalty of forfeiting the Su[m]m of Ten Pounds and losing their respective Places and Offices if they faile therein.

LXXIV. Proviso for Rectors, &c. residing or personally serving Cure.

Provided neverthelesse and it is hereby further enacted That nothing in this Act contained shall extend to charge or tax any Rector Vicar or Curate who serves the Cure of Souls and actually resides upon his Rectory Vicaridge or Curacy or personally serves the Cure of such Rectory Vicaridge or Curacy (upon the Accompt of such his Rectory Vicaridge or Curacy onely) unlesse his Rectory Viccaridge or Curacy Rectories Viccaridges or Curacies doe really and truely exceed the Value of Fourty Pounds by the Yeare.

LXXV. Tenants of Lands, &c. belonging to Colleges, &c. not discharged.

Provided always That nothing contained in this Act shall be construed or taken to discharge any Tenant of any the Houses or Lands belonging to the said Colledges Halls Hospitalls Almshouses or Schools or any of them who by their Leases or other Contracts are and do stand obliged to pay and discharge all Rates Taxes and Impositions whatsoever but that they and every of them shall be rated and pay all such Rates Taxes and Impositions Any thing in this Act contained to the contrary notwitstanding.

LXXVI. Allowance to the Commissioners' Clerks not paid till Certificate from Remembrancer's Office.

Provided always and it is hereby further enacted by the Authority aforesaid That the Allowance of Three Halfe Pence in the Pound to the Co[m]missioners Clerks herein before mentioned shall not be paid by the respective Receivers General until the said Clerks for the respective Counties or Places do procure a Certificate from the Office of the Kings Remembrancer in the Exchequer (which Certificate shall be made without Delay or Reward) that such Clerks shall have perfected the Duplicates and transmitted the same into the said Office as is herein before directed.

LXXVII. Recital that Members of Parliament have been taxed for their Personal Estates in London and in their several Counties.

Such Members to be taxed at their Mansion Houses, &c.

And whereas several Members of Parliament by reason of their abiding within the Cities of London and Westminster or the Suburbs of the same dureing former Sessions of Parliament have by the Assessors there been taxed for their Personal Estates and to the Payment of Poll Money and the same Members have also been taxed for the same in the several Counties where their Mansion Houses or Chief Places of Residence have usually been and by Occasion of such Double Assessm[en]t. have been putt to unreasonable Vexation and Charge Be it therefore [further (fn. 11) ] enacted by the Authority aforesaid That the several Members of Parliament who att the Execution of this Act dureing this or any Session of Parliament shall sojourne or abide within the said Cities of London and Westminster or the Suburbs of the same shall for and in respect of the said Personal Tax of Foure Pence per Month & in respect of the said Taxes or Duties to be charged upon their Ready Money and Debts be assessed onely in the Places where such Members have their Mansion Houses or other Places where they most usually reside dureing the Intervals of the Sessions of Parliament Any thing herein contained to the contrary notwithstanding.

LXXVIII. Proviso as to assessing Members for their Debts, Stock in Trade, &c. whose Mansion Houses are not in London, or within 20 Miles thereof; and as to the assessing Servants of Members.

Assessors to proceed from 20 Days after the rising of the present Parliament.

Provided always and be it enacted by the Authority aforesaid That no Member of Parliament whose Mansion House or most usual Place of Residence dureing the Intervals of the Sessions of Parliament is not within the Cities of London and Westminster or within Twenty Miles of the same shall be assessed by virtue of this Act for his Money or Debts owing to him for which hee is to give a Specification as aforesaid or for any Stock in Trade or Stock upon Land until Twenty Days after the rising of this present Parliament either by Prorogation or otherwise And that the Servants attending the Persons of the said Members shall not be assessed for their Wages until the time aforesaid Att which Day or Time and not sooner the Assessors of the respective Parishes or Places where such Money Debts or Stock are by this Act appointed to be charged shall begin to assesse and charge the same together with the Wages of such Servants as aforesaid And they and all others by this Act entrusted for the chargeing assessing ascertaining levying or receiving of the Duties hereby intended to be imposed upon such Members of Parliament for their Money Debts or Stock shall proceed therein from and after Twenty Days after the riseing of this present Parliament either by Prorogation or otherwise (and that the Servants attending the Persons of the said Members shall not be assessed for their Wages until the time aforesaid) as fully and effectually as if such Money Debts or Stock were comprehended in the General Assessment for such Parishes or Places respectively Any thing herein contained to the contrary notwithstanding.

LXXIX. Proviso for Persons delivering in Specification, making Oath that Debts are desperate.

Commissioners to examine into the Securities for such Debts, &c. and to act thereupon.

Provided always and it is hereby enacted That if any Person or p[er]sons who shall deliver such Specification or Particular in Writing of the Debts att Interest owing to him her or them to the said Co[m]missioners as is required by this Act shall make Oath before them or any Two or more of them (who are hereby directed and impowered to administer the same) that any Debt or Debts contained in such Specification or Particular is or are desperate and that hee she or they doe verily believe the same will never be satisfied or recovered then and in every such Case and Cases the said Co[m]missioners by all lawfull Ways & Means shall examine and informe themselves of the Nature of such Particular Debt or Debts and the Securities for the same and whether such Securities be sufficient or insufficient and thereupon either to continue the Charge of the Tax or Duties hereby intended upon such a particular Debt or Debts or to discharge the Party or Parties complaining thereof as to such Co[m]missioners shall seem meet and reasonable and the discharging of such particular Debt or Debts from the Duty hereby imposed thereupon shall be noted upon such Specification and the Duplicate thereof to be given as is before in this Act directed Any thing herein contained to the contrary notwithstanding.

LXXX.

Persons delivering in Specification, to give Commissioners an Account on Oath of the Debts owing by them at Interest, and to have an Allowance in respect thereof.

And to the end that such Persons as duely give Specifications in Writing to charge themselves with the Duty by this Act imposed for or in respect of Debts owing to them att Interest may have a Deduction or Allowance made to them out of the same for such Debts as they doe really and bona fide owe att Interest to any other Person or Persons according to the true Meaning hereof Be it further enacted by the Authority aforesaid That all and every such Person and Persons when hee or they shall deliver such Specifications as aforesaid shall or may also give the Co[m]missioners an Account of the Debts which such Person shall actually and bona fide owe to any other Person and Persons att Interest & such Co[m]missioner being satisfied in the Truth thereof either by the Oath of the Party (which they or any Two or more of them have hereby Power to administer) or by other good Information shall make a proportionable Allowance or Deduction for or in respect of such Debts which hee owes att Interest to others out of the Tax or Duty for the Debts contained in his Specification Any thing herein contained to the contrary notwithstanding.

LXXXI. Proviso for Persons in possession of mortgaged Lands, &c.

Provided always that where any Person or Persons are and from the Nine and twentieth Day of September One thousand six hundred ninety & six or longer have been in the actual Possession of any Manors Lands Tents or Hereditaments by the real Receipt of the Rents or Profitts of the same by virtue of any Mortgage or other Security for any Debts or Debts whereunto such Lands or other the p[re]misses were formerly liable in all such Cases this Act or any thing herein contained shall not extend to charge any such Debt or Debts for which such Poss[ess]ion is gained to or with the Payment of the said Duty hereby imposed Any thing herein contained to the contrary notwithstanding.

LXXXII.

Rates may be paid before 1st June 1697 in hammered Silver Monies.

And whereas several Persons who shall be assessed by this Act for or in respect of their Manors Lands Tenements Rents Offices Persons Stocks Debts or other Matters or Things hereby intended to be charged may be willing and desirous to pay or satisfie att once in ha[m]mered Silver Moneys att the Rate of Five Shillings and Eight Pence an Ounce all or several of the Monthly Payments by this Act intended to be satisfied by them Be it further enacted by the Authority aforesaid That it shall & may be lawfull to and for any p[er]son or Persons att any time before the First Day of June One thousand six hundred ninety and seven to satisfie and pay to the respective Collector or Collectors in such ha[m]mered Silver Moneys att such Rate as aforesaid all or any of the said Monthly Payments assessed upon him her or them for the said whole Yeare or for any Months thereof before hand Which said Collectors are hereby enjoyned and required upon every such Payment so made before hand to give the Partie or Parties paying the same an Acquittance expressing the Sum[m] received for such Monthly Payments for the respective Ma[n]nors Lands Tenements Rents Offices Persons Stocks Debts or other Matters or Things for which such Payment shall be so made and every such Acquittance shall be a good Discharge against His Majesty His Heires and Successors as if the Su[m]ms chargeable by this Act on such Manors Lands Tenements Rents Offices Persons Stocks Debts or other Matters or Things were assessed or answered att such several & respective Monthly Payments as are above mentioned Any thing in this Act contained to the contrary notwithstanding.

LXXXIII. Assessors not making double Assessment upon Papists, &c. Commissioners to assess.

And be it further enacted by the Authority aforesaid That in all Cases where any Assessor or Assessors who by this Act are required to make a Double Assessment upon Papists or reputed Papists or other Persons for not taking of Oaths as aforesaid shall neglect to do his or their Duty therein the respective Co[m]missioners of the County Riding Hundred Division or Place where such Double Assessment ought to have been made or any Three or more of them shall take care and they are hereby authorized and required to cause such Papist or other Person to be doubly charged according to the true Intent of this Act.

LXXXIV. Proviso for Persons beyond Sea, Infants, &c.

Provided also and it is hereby enacted That where any Person or Persons being now beyond the Seas or any Minor or Minors under the Age of One and twenty Yeares hath or shall have any Moneys upon Securities att Interest in this Kingdome in his or their Name or Names or in the Name or Names of any other Person or Persons in trust for him or them the Trustees or Guardians of the said Person or Persons shall pay and are hereby required to pay the Duties appointed by this Act & shall be and are hereby indemnified and saved harmelesse for their so doing Any thing contained in this Act or in any other Law to the contrary notwithstanding.

LXXXV. Receivers General to keep apart the said Duty of 38. in the Pound upon Manors, &c.

Receiver General paying otherwise than into the Exchequer (unless in hammered Money as herein mentioned) or otherwise unduly paying Monies, &c; Penalty £500.

And be it further enacted by the Authority aforesaid That every Receiver General to be appointed by His Majesty as aforesaid his Deputy or Deputies shall in his Receipts Payments and Accounts separate and keep apart all the Moneys by him or them to be received for or upon the said Duty of Three Shillings in the Pound by this Act charged upon Manors Messuages Lands Rents Tenements Hereditaments and other the Premisses chargeable with the said Tax or Pound Rate of Three Shillings in the Pound so that the same shall be distinct from his or their Receipts Payments & Accounts of or for all other the Duties or Moneys by this Act granted And in case any such Receiver General or his Deputy or Deputies shall pay any part of the Moneys paid to him or them by any Collector or Head Collector by virtue of this Act for the said Pound Rate or Tax of Three Shillings in the Pound to any Person or Persons whatsoever other than into the Receipt of His Majesties Exchequer and att or within the respective times limitted by this Act unlesse it be hammered Money to be first carried to the next Minits and after recoined to be brought to the Exchequer or in case any such Receiver General his Deputy or Deputies shall pay any Part of the said Moneys arising by the said Pound Rate or Tax of Three Shillings in. the Pound by any Warrant of the Co[m]missioners of the Tresury or the Lord Treasurer Under Treasurer or Co[m]missioners of the Treasury for the time being or upon any Tally of Pro or Tally of Anticipation or other Way or Device whatsoever whereby to divert or hinder the actual Payment thereof into the Receipt of the Excheq[ure] as aforesaid That then such Receiver General shall for every such Offence of himselfe or his Deputy forfeit the Su[m]m of Five hundred Pounds to him or them that will sue for the same in any Court of Record by Bill Plaint or other Information wherein no Essoign Protection or Wager of Law is to be allowed.

LXXXVI. Treasury not to direct any Warrant to Receivers General for Payment, but into the Exchequer, nor to Officers of the Exchequer, for diverting the Payment of the said Monies.

And it is hereby further enacted That the Co[m]missioners of the Tresury or the Lord Tresurer Under Treasurer or Co[m]missioners of the Tresury for the time being or any of them doe not direct any Warrant to any of the said Head Collectors or Receivers General or their Deputies for the Payment of any Part of the Moneys ariseing by the said Tax or Pound Rate of Three Shillings to any Person or Persons other than into the Receipt of the Excheq[ure] as aforesaid nor shall they nor any of them direct any Warrant to the Officers of the Exchequer for the striking any Tally of Pro or Tally of Anticipation nor do any other Matter or Thing whereby to divert the actual Payment of the said Moneys so arising by the said Tax or Pound Rate of Three Shillings in the Pound into the Receipt of the Exchequer nor shall the Officers of the Exchequer strike or direct or Record the Striking of any Tally of Pro or Tally of Anticipation upon any of the said Moneys upon any Account or Warrant whatsoever nor shall any Teller throw downe any Bill whereby to charge himselfe with any of the said Moneys until hee shall actually have received the same.

LXXXVII. No stay of Prosecution by non vult ulterius prosequi.

Provided also and be it enacted That no Stay of Prosecution upon any Co[m]mand Warrant Motion Order or Direction by Non vult ulterius prosequi shall be had made admitted received or allowed by any Court whatsoever in any Suit or Proceeding by Action of Debt Bill Plaint or Information or otherwise for the Recovery of all or any of the Pains Penalties or Forfeitures upon any Person or Persons by this Act inflicted or therein mentioned for or in order to the Conviction or Disability of any Person offending against this Act.

LXXXVIII. Monies lent to the Crown and remaining unsatisfied, upon 7W.III. c.2. to be first placed upon the Register;

and then Monies lent upon the general Credit of the Exchequer, and issued for the Services herein mentioned, &c; Principal Monies upon Orders of Loan transferred, how paid; Interest thereon, how paid; such Monies assignable.

Provided always and be it hereby further enacted by the Authority aforesaid That all and every the principal Su[m]ms of Money which have been lent to His Majesty and do remaine unsatisfied upon Creditt of such Contributions for Anities? as were authorized to be made by the Act of Parliament made in the Seventh Yeare of His Majesties Reigne intituled An Act for enlarging the Times to come in and purchase certaine Annuities therein mentioned and for continuing the Duties formerly charged on Low Wines or Spiritts of the First Extraction for carrying on the Warr against France and all and every the Orders of Loan for the same shall be in the First Place or Places transferred to and placed upon the Register appointed to be kept by this Act for the said Pound Rate or Tax of Three Shillings in the Pound in Course as they were lent And that all and every the Principal Su[m]ms of Money which since the First Day of July One thousand six hundred ninety six and before the First Day of February One thousand six hundred ninety six have been or shall be lent to His Majesty att the Receipt of Exchequer upon Creditt of the Exchequer in General and have been or shall be issued for the Service of the Navy Victualling and Land Forces or for carrying on the Works of the Mints & all & every the Orders of Loan for the same shall be in the subsequent Place or Places transferred to and placed upon the Register appointed to be kept as aforesaid for the said Pounds Rate or Tax of Three Shillings in the Pound in Course as they were lent and next after the several Loans before by this Act appointed to be transferred as aforesaid Which transferences are hereby required to be made by virtue of this Act without making any issues or taking any Receipts from the Parties in order to transferr the said Loans And that the principal Moneys upon the said Orders so transferred shall be payable & paid to the respective Lenders of the same his her or their Executors Administrators or Assigns out of the Moneys arising by virtue of this Act of or for the said Pound Rate or Tax of Three Shillings in the Pound in the same Course & Order they are hereby appointed to be transferred and with Preferrence to the Loans which any Person or Persons shall make hereafter on the Creditt of the said Pound Rate or Tax of Three Shillings in the Pound And that the Interest due or to be due for all the said Principal Su[m]ms so to be transferred as aforesaid shall be paid & satisfied out of the Moneys ariseing by the said Pound Rate or Tax of Three Shillings in the Pound until the respective times of the Satisfaction of the Principal And that any Person or Persons who are or shall be intituled to any Moneys to be paid by such Orders to be transferred as aforesaid shall or may assigne over the same to, any Person or Persons which Assignements shall be good and effectual in Law and so toties quoties Any thing in this present [Act (fn. 12) ] or in any former Act or Act of Parliament to the contrary notwithstanding.

LXXXIX. Persons may lend Money to His Majesty on this Act at £8 per Cent. per Ann. not exceeding £1,500,000.

Provided always and it is hereby further enacted by the Authority aforesaid That it shall and may be lawfull to and for any Person or Persons Natives or Foreigners Bodies Politick or Corporate to advance and lend to His Majesty upon the Security of the said Pound Rate or Tax of Three Shillings for every Twenty Shillings upon Manors Messuages Lands Tenements Rents Hereditaments and other the p[re]misses chargeable with the Payment of Three Shillings in the Pounds as aforesaid any Su[m]m or Su[m]ms of Money not exceeding the Su[m]m of One Million Five hundred thousand Pounds including the Su[m]s by this Act appointed to be transferred And to have and receive for the Forbearance thereof Interest after the Rate of Eight Pounds for every One hundred Pounds for One whole Yeare And moreover That no Money so lent upon the Security of this Act shall be rated or assessed by virtue of this Act or any other Act of Parliament whatsoever.

XC. Repayment of such Monies how secured Books provided.

Tally of Loan to Lender, and Warrant for Interest; Orders for Repayment registered according to Date of Tally and paid in course; Monies to come in by this Act liable to satisfy such Loans; No. Fee for providing or making Books, &c; or for Payment of Money lent. Penalty; Punishment; Undue Preference by Officer, Penalty; Undue Preference by Deputy, Penalty; Auditor, Clerk of the Pells, or Teller, not making Payments in due Order; Penalty; How all such Penalties to be recovered.

And to the end that all Moneys which shall be so lent to His Majesty may be well and sufficiently secured out of the Moneys ariseing of or for the said Pound Rate or Tax of Three Shillings in the Pound payable by this Act Be it further enacted by the Authority aforesaid That there shall be provided and kept in His Majesties Exchequer (that is to say) in the Office of the Auditor of the Receipt One Book and Register in which all the Moneys that shall be paid into the Exchequer by virtue of this Act of or for the said Pound Rate or Tax of Three Shillings in the Pound shall be entred and registred apart and distinct from all other Moneys paid or payable to His Majesty upon any other Branch of His Majesties Revenue or upon any other Account whatsoever And that all and every Person and Persons who shall lend any Money to His Majesty upon the Creditt of the said Pound Rate or Tax of Three Shillings in the Pound and pay the same into the Receipt of the Exchequer shall im[m]ediately have a Talley of Loan struck for the same and an Order for his or their Repayment bearing the same Date with his Tally in which Order shall be also contained a Warrant for Payment of Interest for the Forbearance thereof not exceeding Eight Pounds per Centum per Annum for his Considerac[i]on to be paid every Three Months until the Repayment of the Principal And that all Orders for Repayment of Money shall be registred in Course according to the Date of the Tally respectively without other Preferrence of One before another And that all and every Person and Persons shall be paid in Course according as their Orders shall stand registred in the said Register Book so as the Person Native or Forreigner his Executors Administrators or Assigns who shall have his Order or Orders first entred in the said Book of Register shall be taken and accounted the first Person to be paid upon the Moneys to come in by virtue of this Act of or for the said Pound Rate or Tax of Three Shillings in the Pound and hee or they who shall have his or their Order or Orders next entred shall be taken and accounted to be the second Person to be paid and so successively [& (fn. 12) ] in course And that the Moneys to come in by this Act of or for the said Pound Rate or Tax of Three Shillings in the Pound shall be in the same Order liable to the Satisfaction of the said respective Parties their Executors Administrators or Assigns successively without undue Preference of one before another and not otherwise and shall not be diverted or divertible to any other Use Intent or Purpose whatsoever And that no Fee Reward or Gratuity directly or indirectly be demanded or taken of any His Majesties Subjects for providing or making of any such Books Registers Entries Views or Search in or for Payment of Money lent or the Interest thereof as aforesaid by any. of His Majesties Officer or Officers their Clerks or Deputies on Pain of Payment of Double Damages to the Party agrieved by the Party offending with Costs of Suit or if the Officer himselfe take or demand any such Fee or Reward then to lose his Place also And if any undue Preference of one before another shall be made either in Point of Registry or Payment contrary to the true Meaning of this Act by any such Officer or Officers then the Party offending shall be liable by Action of Debt or on the Case to pay the Value of the Debt Damages and Costs to the Party agrieved and shall be forejudged from his Place or Office And if such Preferrence be unduely made by any his Deputy or Clerk without Direction or Privity of his Master then such Deputy or Clerk onely shall be liable to such Action Debt Damage and Cost and shall be for ever after uncapable of his Place or Office And in case the Auditor shall not direct the Order or the Clerk of the Pells Record or the Teller make Payment according to each Persons due Place and Order as afore directed then hee or they shall be adjudged to forfeit and their respective Deputies and Clerks herein offending to be liable to such Action Debt Damages and Costs in such manner as aforesaid All which said Penalties Forfeitures Damages and Costs to be incurred by any of the Officers of the Exchequer or any their Deputies or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record att Westm wherein no Essoign Protection Privelege Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed.

XCI. Proviso where several Tallies bear Date the same Day.

Provided always and be it hereby declared That if it happen that several Tallies of Loan or Orders for Payment as aforesaid beare Date or be brought the same Day to the Auditor of the Receipt to be registred then it shall be interpreted no undue Preferrence which of those be entred first so as hee enters them all the same Day.

XCII. Paying subsequent Orders if first demanded, no undue Preference if sufficient reserved to satisfy preceding Orders.

Provided also That it shall not be interpreted any undue Preference to incurr any Penalty in Point of Payment if the Auditor direct and the Clerk of the Pells Record and the Tellers do pay subsequent Orders of Persons that come and demand their Moneys and bring their Orders before other Persons that did not come to take their Money and bring their Order in their Course so as there be so much Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them Interest upon Loan being to cease from the time the Money is so reserved and kept in Bank for them.

XCIII. Orders for Payment of Money lent may be assigned by Indorsement.

Memorial thereof without Fee; Assignee may in like manner assign.

And be it further enacted by the Authority aforesaid That every Person and Persons to whom any Money shall be due for Loans by vertue of this Act after Order entred in the Book of Register aforesaid his Executors Administrators or Assigns by Indorsement of his Order may assigne & transferr his Right Title Interest and Benefitt of such Order or any part thereof to any other which being notified in the Office of the Auditor of the Receipt aforesaid and an Entry or Memorial thereof also made in the Book of Register aforesaid for Orders which the Officer's shall upon request without Fee or Charge accordingly make shall intitle such Assignee his Executors Administrators and Assigns to the Benefitt thereof and Payment thereon & such Assignee may in like manner assigne againe and so toties quoties and afterwardts it shall not be in the Power of such Person or Persons who have or hath made such Assignements to make void release or Discharge the same or any the Moneys thereby due or any part thereof.

XCIV.

Treasury may make forth Bills of Credit for £1,500,000.

And for the better and more speedy answering of the Supplies hereby granted or that shall or may be granted for the [Service of the War for (fn. 13) ] Yeare of our Lord One thousand six hundred ninety & seven Be it enacted by the Authority aforesaid That it shall and may be lawfull to and for the Co[m]missioners of His Majesties Treasury or any Three of them now being or for the High Treasurer or any Three or more of the Co[m]missioners of His Majesties Treasury for the time being to cause Bills to be made forth att the Receipt of the Exchequer in such Manner and Forme as they shall appoint for any Su[m]m or Su[m]ms of Money not exceeding One Million five hundred thousand Pounds by virtue of this Act and to issue the same from time to time to such Uses of the Warr and in such Proportions as they shall thinke fitt.

XCV. Such Bills to be current for Taxes, &c.

Exception.

And it is hereby enacted & ordained That the said Bills and every of them so to be issued shall be current and passe in all Payments to any of His Majesties Receivers or Collectors of any Aids Taxes or Supplies hereby granted or that shall or may be granted for the Service of the Warr for the Yeare of our Lord One thousand six hundred ninety and seven except for the aid of Three Shillings in the Pound and to and from all others who have or may have the Receipt of any of the said Aids Taxes or Supplies Any Law or Statute to the contrary notwithstanding.

XCVI. Receivers, &c. out of milled Money or Gold in Hand to pay the said Bills.

Penalty.

And be it further enacted That all and every the said Receivers Collectors and others shall and are hereby directed and required from time to time out of such milled Money or Gold as shall be in their Hands to pay such Bills as shall be brought unto them by any Person or Persons desirous to have Money for the same upon Penalty of forfeiting to the Party grieved double the Su[m]m so detained or refused to be recovered by Action of Debt Bill or Plaint in any of His Majesties Courts of Record wherein no Essoign Protection Priveledge Injunction or Wager of Law shall be allowed or any more than one Imparlance.

XCVII. Tallies to be delivered at the Exchequer for Monies paid in by Receivers.

And be it further enacted That as any of the said Bills shall be [paid (fn. 14) ] into the Exchequer by any of His Majesties Receivers aforesaid the Officers of the said Excheq[uer] shall cause Tallies to be levied & delivered to the said Receivers for their Discharge as amply & effectually to all Intents and Purposes as if they had paid Money in Specie And that such of the said Bills as shall be paid into the Receipt of the Excheq[uer] shall be immediately cancelled.

XCVIII. Monies paid into the Exchequer in Specie (Exception) for 1697 to be applied to take up Bills.

Deficiency made up out of Supplies of the next Session.

And for the more certaine and regular answering discharging and cancelling all the said Bills hereby authorized to be issued as aforesaid Be it enacted That all and every the Su[m]m and Su[m]ms of Money which shall happen att any time or times to be paid into the Exchequer in Specie for any of the Aids or Supplies hereby granted or to be granted (except as aforesaid) for the Service of the Yeare of our Lord One thousand six hundred ninety and seven shall be there im[m]ediately applied so farr as it will extend to take upp and cancell the Bills which shall be brought by any Person to the said Receipt of Exchequer And that if it shall happen that the Aids or Supplies hereby granted (except as aforesaid) in Bills that shall or may be granted for the Warr for the Yeare One thousand six hundred ninety & seven shall fall short or be deficient of raiseing the said Su[m]m of One Million Five hundred thousand Pounds so authorized to be issued in Bills as aforesaid Itt is hereby enacted & declared That such Deficiency shall be in the first Place made Good and supplied out of any the Moneys that shall be raised by any Act or Acts of the next Session of Parliament.

XCIX. Receivers General to keep Books of Account.

Free Accesfs thereto without Fee, and to lie open at a certain Place within the Limit of Receipts; Penalty £100.

And be it enacted That every Receiver General who shall be intrusted in the Receipt of any of the Aids Taxes or Supplies granted or to be granted for the Service of the Warr in the Yeare One thousand six hundred ninety seaven shall keep faire Books of Account in Writing of all the Moneys by him received in which hee or his Deputy or Deputies shall truely enter all the Su[m]ms by him or them to be received for every such Aid Tax or Supply respectively together with the Names of each Collector and the Days when and Su[m]ms paid and how much thereof is hammered Money and how much in milled Money or in Gold and of all Bills by him paid in pursuance of this Act to which Account every Person concerned shall have free Accesse att all seasonable Times without Fee or Charge and the said Accounts shall constantly lie open att one certaine Place within the Limitts of his Receipt for that Purpose And if such Receiver shall neglect to keep such Book or to enter therein any Su[m] or Su[m]ms of Money by him or them received and paid as aforesaid by the Space of Three Days after his or their Receipt or Payment of the same or shall refuse any Person or Persons concerned to inspect such Book without Fee or Charge as aforesaid every such Receiver shall forfeit for every such Offence the Su[m]m of One; hundred Pounds to any Person or Persons who shall sue for the same and to be recovered by Action of Debt or of the Case Bill Suit or Information as aforesaid.

C. £200,000 appropriated as herein mentioned out of the First Bills or First Monies (Exception.)

Treasury to apply the same accordingly; Proviso.

Provided always and be it enacted by the Authority aforesaid That by the first Bills to be issued as aforesaid, or out of the first Moneys coming into the Exchequer by this Act for any the Duties hereby granted except the said Pound Rate or Duty of Three Shillings in the Pound and Loans thereupon the Su[m]m of Two hundred thousand Pounds is hereby declared to be appropriated for Payment of such Su[m]ms of Money as were due to any Persons whatsoever for quartering of Soldiers between the First Day of January One thousand six hundred ninety, and foure and the First Day of January One thousand six hundred ninety and six and shall not be otherwise paid before the First Day of February One thousand six hundred ninety & six within any County City Borough or Place within this Kingdome And the Lord Treasurer or the Co[m]missioners of the Treasury for the time being are hereby directed and required to apply the same accordingly and to no other Use Intent or Purpose whatsoever but in case the several Arrears for Quarters due as aforesaid shall not amount to the said Su[m]m of Two hundred thousand Pounds Then and in such Case such Part onely of the said Su[m]m of Two hundred thousand Pounds. shall be and is hereby declared to be appropriated as shall be sufficient for the Payment of such Quarters and is hereby directed and required to be applied accordingly.

CI. Forging Bills of Credit, or tendering such in Payment knowingly.

Death.

And be it further enacted by the Authority aforesaid That if any Person or Persons shall forge or counterfeit any such Bill of Creditt as aforesaid or tender in Payment any such forged or counterfeited Bill of Creditt or Demand Money thereupon of any Receiver or att the Exchequer (knowing the Bill so tendered or whereupon the Money shall be so demanded to be actually forged or counterfeited) and with an Intention to defraud His Majesty or any other Person or Persons That then every such Person or Persons so offending (being thereof convicted in due forme of Law) shall be adjudged guilty of Felony and suffer the Pains and Penalties of Felony without Benefitt of Clergy.

CII. Proviso for Prince George and the Princess Anne of Denmark.

Provided always and be it enacted by the Authority aforesaid That this Act nor any thing therein contained shall charge or be construed to charge his Royal Highnesse Prince George Hereditary of Denmark and Her Royal Highnesse the Princesse Anne of Denmark or either of them or their Trustees with the above mentioned Duty or Payment of Foure Shillings and Foure Pence for every Twenty Shillings by the Yeare for or in respect of the Yearely Su[m]ms of Thirty thousand Pounds and Twenty thousand Pounds by the Yeare granted to several Persons in trust for their Royal Highnesses by several Letters Patents under the Greate Seale of England bearing Date on or about the Twentieth Day of February One thousand six hundred eighty & five and the Three and twentieth Day of May One thousand six hundred and ninety but that the said Anuities? or Yearely Su[m]ms and their Royal Highnesses and their Trustees in respect of the same shall by virtue hereof be acquitted and dischardged of from and against the said. Duty of Foure Shillings and Foure Pence for every Twenty Shillings by the Yeare and all Paym[en]ts whatsoever which might be charged by this Act for or in respect of the said Yearely Su[m]ms of Thirty thousand Pounds and Twenty thousand Pounds by the Yeare as if this Act had never been made Any thing herein contained to the contrary notwithstanding.

CIII. Proviso for Persons not charged above the 4d. per Months in respect of Wages, &c.

Provided always and be it enacted and declared by the Authority aforesaid That any Person or Persons who are not charged over and above the Foure Pence per Month by this Act with any of the Taxes or Duties for or in respect of any Wages Pensions Salaries Offices or Imploym[en]ts of the Yearely Value of Eight Pounds or in Lands Tenements or Hereditaments of his or her owne of the Yearely Value of Forty Shillings or for or in respect of Ready Money att Interest or Stock upon Land or Stock in Trade of the full Value of Five Pounds shall not be charged or chargeable with the Payment of Foure Pence per Month for the Children of such Person being under the Age of Sixteene Yeares.

CIV. And for House keepers exempt from Poor Rates.

Provided also That this Act shall not extend to charge any Poor Housekeepers or Householders who by reason of their Poverty onely are exempted from contributing to Church or Poor.

CV. And for Buildings not covered in.

Provided always and be it enacted by the Authority aforesaid That nothing in this Act contained shall extend or be construed to charged any Buildings or Houses which have been begun to be built but never covered or made habitable.

CVI. 8 & 9 W. III. c. 2. § 3.

Tender of hammered Silver Money (Exception) at the rate of 5s. 2d. per Ounce Troy, good.

And whereas by an Act made and passed in this present Session of Parliament intituled An Act for the further remedying the ill State of the Coine of the Kingdome Itt is enacted That from and after the First Day of December One thousand six hundered ninety six no ha[m]mered Silver Coine of this Kingdome should be current in any Payment whatsoever (except onely such as are therein before mentioned) otherwise than by Weight onely after the Rate of Five Shillings and Two Pence for every Ounce of Sterling Silver Now to the end that such hamered Silver Coine may be made current in Payments att the said Rate of Five Shillings and Two Pence by the Ounce Be it further enacted by the Authority aforesaid That from and after the first Day of February One thousand six hundered ninety six the Tender of all such ha[m]mered Silver Money (except such Payments where the same are by the said recited Act directed to be received att a greater Value) in any Payment or Payments whatsoever to be made by any Person or Persons Bodies Politick or Corporate to any other Person or Persons Bodies Politick or Corporate att the Rate of Five Shillings and Two Pence for every Ounce Troy shall be and be deemed to be a good & sufficient Tender in Law and the Refusal thereof in any such Payment or Payments shall be and be adjudged to be a Refusal of so much of the lawfull Coins of this Kingdome as fully and effectually as if any such Tender & Refusal should be had and made of the lawfull and Current Coins of this Realme Any thing in this or the before mentioned Act of Parliament contained to the contrary notwithstanding.

Footnotes

1 interlined on the Roll.
2 interlined on the Roll.
3 and required, in King's Printer's Copy.
4 due, in King's Painter's Copy.
5 the Publick Offices, in King's Printer's Copy.
6 Act, in King's Printer's Copy.
7 least, in King's Printer's Copy.
8 interlined on the Roll.
9 interlined on the Roll.
10 "Marshalsea Prison and all Offices Perquisites and Profits of the" in King's Printer's Copy.
11 interlined on the Roll.
12 interlined on the Roll.
13 interlined on the Roll, and omitted in King's Printer's Copy.
14 interlined on the Roll.