The public Revenue ought to be in some measure proportioned to the public Expenses
Duties granted.; On Fire Hearths and Stoves in Dwelling Houses, Lodgings, Chambers in Inns of Court, Colleges, &c.
Forasmuch as nothing conduceth more to the Peace and Prosperity of a Nation and the Protection of
every single person therein then that the publique Revenue thereof may be in some measure proportioned to
the publique Charges and Expences Wee therefore Your Majesties most loyal and obedient subjects the Commons
assembled in Parliament haveing duely considered the Premisses doe give and graunt unto Your most Excellent
Majestie Your Heires and Successors the Rates and Duties herein after mentioned and do most humbly beseech
Your Majesty that it may be enacted And bee it enacted by the Kings most Excellent Majesty by and with the
advice and consent of the Lords Spiritual and Temporal and the Commons in Parliament assembled and by the
Authority of the same That from and after the five and twentieth day of March in the yeare of our Lord
God One thousand six hundred sixty and two every dwelling and other House and Edifice and all Lodgings
and Chambers in the Inns of Court Innes of Chancery Colledges and other Societies that are or hereafter shall
be erected within the Kingdom of England Dominion of Wales and Town of Berwick upon Tweed (other then
such as in this act are hereafter excepted and declared) shall be chargeable and by this present act be and
are charged with the annual payment to the Kings Majesty His Heires and Successors for every Fire hearth and
Stove within every such House Edifice Chambers and Lodgings as aforesaid the sum of Twoe shillings by the
yeare to bee paid yearely and every yeare at the Feast of St. Michael the Archangell and the Feast of the
Annunciac[i]on of the blessed Virgin St. Mary by even and equal porc[i]ons the first payment thereof to be paid upon
the Feast day of St. Michael the Archangell which shall be in the yeare of our Lord One thousand six hundred
sixty and two
II. Owners or Occupiers on notice within Six days to deliver to Constables, &c. a true account of Fire Hearths and Stoves.
And to the intent that a just account may be had and taken of all the said Hearths and Stoves by this
act intended to be charged Be it enacted by the Authority aforesaid That every Owner or Occupier of every
such House Edifice Lodgings and Chambers shall respectively within six dayes after notice given unto him or
them by the respective Constables Headboroughs Tithingmen or other such Officers within whose Precinct the said
House Edifice Chambers or Lodgings shall bee or by the respective Treasurers or Officers of ( (fn. 1) ) Innes of Court
Inns of Chancery or other Officers of the respective Colledges and other Societies aforesaid wherein any such
Lodgings and Chambers shall bee, deliver unto the said Constables Headboroughs Tithingmen or other such Officers
as aforesaid respectively a true and just account in writing under the hands of such Owners or Occupiers as
aforesaid of all the said Hearths and Stoves which are within their several and respective Houses Lodgings and
III. Constables, &c. to require of Occupiers to deliver such Accounts in Writing under their Hands.
On Default, or if no Occupiers, then, on Notice to be fixed on the Door, Constable, &c. may enter and view.; Constable, &c. neglecting; Penalty.; Making false Return; Penalty 40s.
And be it enacted by the Authority aforesaid That the respective Constables Headboroughs Tithingmen or other
such Officers within whose limitts any such House or Edifice charged by this act as aforesaid are and the
respective Treasurers and other Officers of the respective Inns of Court Inns of Chancery Colledges and other
Societies aforesaid shall by the last day of May One thousand six hundred sixty and twoe require the several
Occupiers of every such House Edifice Lodging and Chamber aforesaid to deliver in to them respectively Accounts
in writing as aforesaid under theire several and respective hands of all such Hearths and Stoves as aforesaid as
shall be within theire respective Houses Edifices Lodgings and Chambers and upon receipt of the same or upon
default of such Account in writing or in case there be no occupiers then within six dayes after notice in writing
fixt to the doore requiring such Account to bee made the said Constables or other Officers respectively as
aforesaid shall enter into the said respective Houses in the day time and compare such Accounts and see whether
the same be truly made or not And if no such Account be delivered then shall take information by theire own
view of the number of such Hearths and Stoves upon pain that every Constable Treasurer and other Officer
aforesaid who shall neglect to doe the same shall forfeit for every weeke hee or they shall soe neglect the su[m]m
of five pounds and for every false returne wilfully made contrary to this act he or they shall forfeit and lose
for every Hearth or Stove so falsely returned or omitted the su[m]m of forty shillings.
IV. Constables, &c. to deliver such Accounts to Quarter Sessions;
with a Note of Names of Persons refusing, &c. to give Account.
And be it further enacted by the Authority aforesaid That the several Constables and other
Officers who are
hereby authorized to take the account of the aforesaid Hearths and Stoves within theire particular Limits as aforesaid
shall at the next Quarter Sessions after the [said (fn. 2) ] last day of May to bee holden for theire respective Counties
deliver all such Accounts in writing as they shall receive reforme or take by theire own view unto the Justices of
Peace in theire respective Quarter Sessions of the said Counties togeather with a true Note of the names of all
such persons whoe shall refuse or neglect to give unto them an account under theire hands of such Hearthes and
Stoves within theire respective Houses Edifices Chambers and Lodgings as aforesaid
V. Justices of Peace to cause Accounts of Hearths and Stoves to be enrolled by Clerk of the Peace, and Duplicates signed, to be returned into the Exchequer within One Month
Penalty.; within One Month.
And be it further enacted That the said Justices of Peace shall cause all the said Accounts of the severall
Hearthes and Stoves within the respective Counties to bee inrolled by the Clerke of the Peace of the said respective
Counties Ridings in Yorkshire and Divisions in Lincolnshire and alsoe a Duplicate thereof in Parchment under the
Hands and Seales of three or more of the Justices of Peace of the respective Counties and Places aforesaid who
are hereby required to sign the same to bee returned into His Majesties Court of Exchequer within one moneth
next after such account delivered unto them att theire respective Quarter Sessions aforesaid upon pain that the
Clerke of the Peace of every such County Riding or Division respectively offending therein shall forfeit to His
Majesty His Heires and Successors the su[m]m of Two hundred pounds for the first moneth and for the second moneth
he shall so neglect every such Clerke of the Peace shall forfeit and lose his or theire place & office and the
same shall become void accordingly which forfeiture and penalty shall be recovered and levied as this act directs
VI. Treasurers, &c. of Inns of Court, Colleges, &c. to receive Assessment and give Acquittances,
without Fee.; Acquittances to be a full Discharge.
And to the intent that the Revenue hereby arising to His Ma[jes]tie may from time to time be paid into His
Exchequer with as little charge as may be Be it enacted by the Authority aforesaid That the respective Treasurers
and other Officers of the Inns of Court Inns of Chancery Colledges and other Societies aforesaid within theire
respective jurisdictions and the several Petty Constables Tithing men Headboroughs and such other Officers within
the respective Limits Liberties & jurisdictions shall every halfe yeare within six dayes after the said duty shall growe
due as aforesaid collect gather and receive the same from the several Occupiers of the said Hearths & Stoves and
upon payment thereof shall give several Acquittances (without taking any thing for such Acquittances) unto the
several persons who shall pay the same And that such Acquittances shall be a full and perfect discharge to every
such person whoe shall pay the same against His Majesty His Heires & Successors so that no person who shall
have such Acquittance shall be molested sued or vexed or put to any charge in His Majesties Court of Exchequer
or else where.
VII. Persons charged neglecting, &c. to pay.
And be it further enacted by the Authority aforesaid That in case any person who is hereby charged or
intended to be charged to pay any su[m]m or su[m]ms of money as aforesaid shall refuse or neglect to pay the same
that then every person or persons whoe is hereby authorized to collect the same shall and may levy the same by
distresse and sale of the goods of the person and persons soe refusing or neglecting rendring unto the said person
and persons the overplus of such money as shall remaine in theire hands by the said sale after the said duty
and necessary charges of levying the same is discharged as aforesaid
VIII. Constables, &c. to pay to High Constables the monies collected; deducting 2d. in the Pound; and to deliver Names of Persons paying and not paying.
And be it further enacted by the Authority aforesaid That the aforesaid Constables Treasurers and other Officers
whoe are hereby authorized to collect the aforesaid duties shall within Twenty dayes next after the aforesaid times
at which the said duties shall be due to his Ma[jes]tie as aforesaid pay unto the High Constables of the several hundreds
and respective limits all such money as they shall receive for the aforesaid duties receiving an Acquittance without
paying any thing for the same and deducting Two pence in the pound for their pains in collecting the same And
shall alsoe then in writing under his hand deliver unto the said High Constable the Names of the persons of whom
they receive the same and alsoe the Names of such persons who ought to have paid the respective duties yearely
charged upon them and have not paid the same where no distresse can be had.
IX. High Constables to pay to Sheriffs, deducting 1d. in the Pound; and to deliver Returns of Constables.
And be it further enacted that the High Constables of the several hundreds and respective limits shall within
Ten dayes next after theire several receipts from the said Constables Headboroughs Tythingmen and other Officers
pay unto the High Sheriffes of every County all such money as they shall so receive deducting a penny in the
pound for theire paines and shall alsoe then deliver or cause to be delivered unto the said High Sheriffs the several
returns which they received from the Constables and other Officers aforesaid
X. Sheriffs to return same, with Names of Defaulters, to Exchequer, deducting 4d. in the Pound.
And the respective Sheriffs shall within thirty dayes after he or they shall receive the said moneys from the
respective Collectors return the same togeather with the Names of such persons who are defaulters and had no
distresse to be found into His Majesties Court of Exchequer deducting Foure pence out of every Twenty shillings
and so after that rate whereof Three pence to be for the Sheriffes owne use as a reward of his paines in receiveing
and returning the same and One penny to be paid by the Sheriffe to the Clerke of the Peace for his paines to
be recovered by the said [ (fn. 3) ] of the Peace by Action of Debt.
XI. Sheriffs of Cities and Towns appointed Collectors;
Constables to deliver to them Duplicates of Accounts of Hearths and Stoves.; The said Sheriffs to give Acquittances without Fees; and pay Monies received by them into the Exchequer, with Names of Defaulters; and may deduct 4d. in the Pound. Officers of Exchequer to discharge such Persons without Fee; and sue out Process where no Distress.
Provided alwaies And bee it enacted that the High Sheriffe of London and Middlesex for the time being for
London and so much of the County of Middlesex as lies within the Bills of Mortality other then the Inns of Court
and Chancery and the High Sheriffe of Surrey for the time being for the Borough of Southwark and all other
Sheriffs of any other City or Town being a County of it selfe for such Cities and Townes respectively shall bee
and are hereby made Collectors of and for the several duties ariseing within their several and respective limits For
which end and purpose and in those places only the Constables Tithingmen Headboroughs and other Officers shall
deliver unto the Sheriffes of the Cities and places aforesaid Duplicates of the same accompts of Hearths and Stoves
which the said Constables Headboroughs Tithingmen and other Officers are appointed by this act to take from time
to time and to deliver to the Justices of Peace to be inrolled as aforesaid And the said Sheriffes of the Cities and
places last before menc[i]oned are hereby enabled to levy the said Duties and required to give acquittances without any
Fees as fully and amply to all intents and purposes as in this act is appointed to be done by any other collectors
And the said Sheriffes shall from time to time within forty dayes after the said Duties shall be payable by vertue of
this act make payment of all the moneys levied into His Majesties Exchequer with a perfect List of the Names of
such persons as shall make default of payment where no distresse can be found to be taken Any thing in this act
to the contrary notwithstanding And the said Sheriffes shall deduct out of their payments Foure pence in the pound
whereof Three pence to be for themselves and One penny for the Clerke of the Peace to be recovered as aforesaid
And that his Majesties Officers in his said Court of Exchequer shall discharge all such persons who paid theire
respective Duties without taking any Fees for the same and shall alsoe issue out Processe to levy the said Duty
upon such persons who shall fail in payment thereof where no distress can be found to be taken according to
XII. Assessments, (except Allowances) to be duly paid into the Exchequer,
and not charged with Pensions, &c. Grants of such Pensions declared void, and Grantees made Accountants to the Crown.
And be it further enacted by the Authority aforesaid That the Revenue and su[m]m of money ariseing by vertue
of this ( (fn. 4) ) (except what shall be allowed to the aforesaid Officers and Ministers for collecting the same) shall be
duly and constantly paid and answered into His Majesties Court of Exchequer and shall not be particularly charged
or chargeable either before it be paid into the Exchequer or after with any Gift Grant or Pension whatsoever And
that all and every Grants of any such Pensions and all and every clause of Non obstante therein contained shall be
and is hereby declared to bee utterly void and all and every the persons to whom such Grants are passed shall bee
and are hereby made Accomptants unto His Majesty His Heires and Successors and shall pay backe all su[m]ms of
money received by p[re]tence of such Grant and the Court of Exchequer shall be and is hereby enjoyned to issue out
XIII. In Actions brought for executing act, General Issue may be pleaded.
And be it further enacted by the Authority aforesaid That if any Action Bill Plaint Suit or Information shall be
commenced or prosecuted against any person or persons for what hee or they shall doe in pursuance or execution
of this act such person or persons soe sued shall and may plead the generall Issue not guilty And upon Issue
joyned may give this act and the special matter in Evidence and if the Plaintiff or Prosecutor shall become Non
suit or suffer discontinuance or if a Verdict pass against him or if upon a Demurrer Judgement pass against him
the Defendant shall recover treble Costs for which there shall bee like remedy as in any case where Costs by
Law are given to the Defendants
XIV. Account of Increase or Decrease of Hearths and Stoves to be taken and Duplicate sent into the Exchequer. Discharge on Decrease
And be it further enacted by the Authority aforesaid That where any increase or decrease of such Hearths or
Stoves shall hereafter happen that an account in writing of the same shall be had and made in like manner as the
same is directed to be first taken returned and inrolled by this act and a Duplicate thereof sent into the Exchequer
in such sort as is before directed And from thenceforth the Owner or Occupier of such House where such Decrease
is shall be discharged proportionably without any further pleading in the Exchequer.
XV. Limitation of Action for Arrears.
Provided alwaies that no person or persons shall be charged prosecuted or brought to account for the Arrerages
of any Duty or Arrerages of Revenue raised by this act unless the said Suit shall co[m]mence within twoe yeares and
be brought to a Judgement within foure yeares and the Duty levied within five yeares next after the same shall
XVI. Proviso for poor Persons exempt from the usual Taxes.
Provided alwaies that no person who by reason of his poverty or the smallnes of his Estate is exempted from
the usual Taxes Payments and Contributions towards the Church and Poor shall be charged or chargeable with
any the Duties by this act imposed Any thing herein before to the contrary notwithstanding
XVII. Proviso for Occupiers of Houses under 20s. per Annum, and not occupying Lands of 20s. per Annum, &c. on Certificate.
No Fee for Certificate.
Provided alwaies and be it hereby enacted That if the Church wardens and Overseers of the Poore of the Parish
togeather with the Minister of the same or any two of them (whereof the Minister to be one) shall in writing under
theire hands yearely certifie theire beleife that the house wherein any person doth inhabit is not of greater value
then twenty shillings per annu[m] upon the full improved rent And that neither the person so inhabiting nor any other
using the same Messuage hath useth or occupieth any Lands or Tenements of theire owne or others of the yearely
value of Twenty shillings per annum nor hath any Lands Tenements Goods or Chattels of the value of Ten pounds
in theire owne possession or in the possession of any other in trust for them That then in such case upon such
Certificate made to the twoe next Justices of Peace and allowed by them (for which Certificate and allowance no
Fee shall be paid) the person on whose behalfe such Certificate is made shall not be returned by the Constable or
other Officer And the said house is hereby for that yeare discharged of and from all the Duties by this act imposed
Any thing herein to the contrary notwithstanding
XVIII. Procuring Pensions, &c. from the Crown out of this Revenue.
Provided alsoe and be it enacted by the Authority aforesaid That if any person or persons bodies Politique or
Corporate shall att any time hereafter procure or accept of from the Kings Majesty His Heires or Successors any
Pension Gift or Grant for yeares life or any other Estate or any su[m]m or su[m]ms of money out of the Revenue arising
by vertue of this act that then such person or body Politique or Corporate procuring or accepting the same shall
forfeite double the value of such Pension Gift or Grant The one Moyetie of which forfeiture shall be to the use of
the poor of the Parish or Parishes where the said Offenders be or inhabit to be recovered by the Church wardens
the other Moyety to him that will sue for the same by Action of Debt Bill Plaint or Information
XIX. Proviso for Blowing Houses, Ovens, and for Hospitals and Almshouses not of £100 per Year Revenue.
Provided that this act or any thing herein contained shall not extend to charge any Blowing house and Stampe.
Furnace or Kiln or any private Oven within any of the houses hereby charged nor any Hearth or Stove within
the scite of any Hospital or Alms house for the releife of Poore people whose Endowment and Revenue doth not
exceed in true value the su[m]m of One hundred pounds by the yeare
XX. Assessments chargeable on Occupier, and not on Landlord.
Provided that the payments and duties hereby charged shall be charged only on the Occupier for the time
being of such Hearth or Stove dwelling in such house whereto such Hearth or Stove shall be belonging his
Executors or Administrators and not on the Landlord who lett or demised the same his Heires Executors or
XXI. Persons indebted in these Duties not privileged as Debtors to the Crown.
Provided alsoe that no person or persons indebted for any the Duties aforesaid shall thereby be priviledged as a
Debtor or Debtors to His Majestie His Heires or Successors to sue any person or persons in the Court of Exchequer
or to assign any Debt to His Majestie His Heires or Successors towards satisfaction of the same