Statutes of the Realm: Volume 5, 1628-80. Originally published by Great Britain Record Commission, s.l, 1819.
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Reasons for passing this Act.
Rates hereby granted to be paid into the Exchequer.
Most gratious Soveraigne.
Wee your Majestyes most duty full and loyall Subjectts the Commons assembled in Parlyament haveing entred into a due and serious consideration of the extraordinary Occasions which oblige your Majestie to a great and present Expence for the necessary Defence of your Realmes, and considering your Majestyes great Debts and being desireous to raise such Aydes and Supplyes as may be proportionable to these Occasions Doe humbly present your Majestie with the free gift of the Rates Subsidies and Assesments here [in (fn. 1) ] after mentioned, which wee humbly beseech your Majestie gratiously to accept of as a Testimony of the dutyfull affecttions of us your Subjectts, and that your Majestie would be pleased that it may be enacted, And bee it enacted by the Kings most Excellent Majestie the Lords Spirituall and Temporall and the Commons in this present Parlyament assembled and by the authoritie of the same That our Soveraigne Lord the King his Heires and Successors shall have and receive the Rates Subsidyes and Assesments hereafter mentioned, of and from every person Spirituall and Temporall of what Estate or Degree soever he or they be of; which said Rates Subsidyes and Assesments shall be taxed, assessed, leavyed and paid into his Majestyes Receipt of Exchequer according to the tenour of this Act and in manner and forme following, That is to say,
II. 15s. forevery £100 on Personal Estate to be paid by Bankers.
Whereas severall persons being Goldsmiths and others by takeing or borrowing great summes of money, and lending out the same againe for extraordinary lucre and proffitt have gained and acquired [unto (fn. 2) ] themselves the Reputacc[i]oon and Name of Bankers. It is hereby further enacted That all and every such persons haveing any personall Estates in Debts oweing to them or to any others in trust for them within the Realme or without or haveing any ready moneys shall yeild or pay unto his Majestie for every one hundred pounds of such debts or ready moneys the summe of fifteene shillings, and soe after that rate for any greater summe then an hundred pounds.
III. Monies owing by His Majesty 1st May 1671 at above £ 6 per Cent, to pay 15s.
Auditor of Receipt and Imprest Accountants to make Certificates by whom such Money has been lent; to be delivered to Alderman of Ward of Cheap before 20th May, on Loss of Office; and by him within Six Days to Assessors, who are to return Assessment to Commissioners, who are to cause same to be levied.
And bee it further enacted That all moneys lent to his Majestie for which above six pounds per Cent shall be oweing or payable by his Majestie upon the first day of May One thousand six hundred and seaventy one, either as Interest Consideration Gratuity or otherwise shall pay per Cent fifteene shillings, And the Auditor of the Receipt and the severall Imprest Accomptants for the time being are hereby required to deliver severall Certificates of all such moneys and by whome they are severally lent (that is to say) the Auditor of the Receipt to certifie the Names of all such persons to whome such Reward is then payable in the Exchequer, and the respecttive Imprest Accomptants to certifie the Names of the respecttive persons of whome they have borrowed any summe of money for which such gratuity or reward is then payable over and above the usuall Interest of six pounds per Cen? per Ann?, and to deliver or cause to be delivered such their severall Certificates to the Alderman of of the Ward of Cheape in the Citty of London before the twentyeth of May One thousand six hundred and seaventy one on penalty of the losse of the respective Offices and Places which they respecttively holde for any wilfull default herein, Which Alderman of the Ward is within six dayes after receipt of such Certificates to deliver the same over to the Assessors appointed for the said Ward, or within six dayes after such Assessors shall be appointed, which Assessors are accordingly to assesse the same and to returne to the respective Co[m]missioners the assesment by them made of all such moneys, which said Co[m]missioners are hereby impowered and required to cause all such assesments to be leavyed and paid to his Majestie by the power of this Act, and in case of failer of payment to leavy such Forfeitures as are due, and doe all other things to be done in the like case according to the tenour or vertue of this Act.
IV. Bankers may stop 10s. forevery £100 upon Repayment to Creditors;
and to bear remaining 5s. themselves.
Provided alwayes and bee it enactted That in every case as aforesaid where fifteene shillings shall be paid for one hundred pounds and after that rate for a greater summe, it shall be lawfull for every such Banker Goldsmith or other person as aforesaid to make stopp or deductt ten shillings and noe more of every such fifteene shillings soe by him paid for moneys which he shall have soe borrowed or taken up, when he shall pay backe all such moneyes soe by him borrowed or taken up, and it shall be allowed him upon account by all and every such [his (fn. 3) ] Creditor or Creditors their Executors Administrators or Assignes accordingly, and the remaineing five shillings shall be borne and paid by the said Banker, Goldsmith and other person as aforesaid and upon their owne accompt onely.
V. Proviso respecting Bankers paying more than once 15s. on every £100.
Provided alwayes That noe such Banker, Goldsmith or other person as aforesaid shall by vertue of this Act pay to his Majesty more then fifteene shillings for one and the same Hundred pound Any thing in this Act to the contrary notwithstanding. But if it shall happen that any of them shall be twice assessed for the same money, then the Certificate under the respecttive Collecttor and two Co[m]mis[sion]ers Hands of the due payment thereof in one place shall for soe much discharge every of them in all other places.
VI. Money lent to His Majesty upon the Credit of this Act to have Interest at 7 per Cent.
No Money so lent to be assessed.
Provided allwayes and it is hereby enactted That it shall and may be lawfull to and for any person and persons to advance and lend unto his Majestie upon the security of this Actt any summe or summes of money, and to have and receive for the forbearance thereof after the rate of seaven pounds per Cen? for one whole yeare, Any other Law or Statute to the contrary notwithstanding, and noe more directly or indirecttly either for Interest, Gratuity or Reward. And moreover that noe money soe lent upon the Security of this Actt, or upon the Security of any other Actt of Parlyament passed or to be passed dureing this present Session of Parlyament att the rate of seaven pounds per Cent. shall be rated or assessed by vertue of this Actt Any thing herein contained to the contrary notwithstanding.
VII. Personal Estates not otherwise charged to pay Six Shillings per Cent.
And bee it further enactted by the authoritie aforesaid That all and every person and persons Bodyes Pollitique and Corporate, Guilds or Fraternityes within this Kingdome of England, Dominion of Wales, or Towne of Berwicke upon Tweede haveing any personall Estate in Goods, Wares, Merchandizes Stocke, or other Chattells personall whatsoever not otherwise charged by this Act either in their owne possession or in the possession of others in trust for them, except and out of the Premisses deductted such summes of money as he and they doe owe, and in his or their Conscience intend truely to pay, the Stocke upon Land or the Productt thereof in the Hands of the Occupyer or first Owner, and such Goods as are used for Household stuffe, Money and Debts excepted shall yeild and pay unto his Majestie for every Hundred pounds worth of such Goods, Wares Merchandizes Stocke or other Chattells personall the Summe of six shillings and soe after that rate for every greater quantity of such Goods and Chattells to be assessed leavyed and collected in manner herein after mentioned.
VIII. Public Officers to pay 2s. in the Pound.
Deductting the Third Part for Charges.
And bee it further enactted by the authoritie aforesaid That all and every person and persons Co[m]mis?er and Co[m]mis?ers haveing useing or exerciseing any Office or Place of publi? imployment whatsoever (such persons who are or shall be in Muster or Pay at Land or Sea onely excepted) and all and every their Deputyes, Agents, Clerkes Secondaries Substitutes and other their inferiour Ministers and Servants whatsoever shall yeild and pay unto his Majestie the summe of Two shillings for every Twenty shillings which he or they doe receive in one yeare by vertue of any Fees, Proffitts, Perquisits, or other advantages to him or them accrueing, or by reason or occasion of their severall Offices, Agencies or Imployments, the third part being deductted for the Charges for the manageing of the said Offices to be assessed imposed, leavyed and collectted in such manner, as is herein after mentioned.
IX. Lands, Mines, &c. to pay 12d. in the Pound of the yearly Value for one Year;
to be rated as now worth, if let at a Rack Rent, and without respect to present Rents or former Taxes.; The said Assessments to be paid in Four Quarterly Payments; the First to be made 24th June 1671.
And to the end a further Ayde and Supply of his Majestyes Occasions may be raised and leavyed by a Charge upon all Lands and Tenements and that the same may be laid with asmuch equality and indifferency as is possible, and by a Pound Rate of Twelve pence for every Twenty Shillings of the cleare yearely Value (for one yeare onely and noe longer) and soe upwards : Therefore it is further enactted by the authority aforesaid That all and every the Messuages, Mannours Lands and Tenements aswell Freehold as Copyhold, all and every the Mines of Coale Tynne or Leade, all Allom-mines or Workes, all Parkes, Chases, Warrens, Woods, Underwoods and Coppices, Fishings, Tythes, Tolls and all other yearely Proffitts and Hereditaments of what nature or kinde soever they be, scituate, lyeing and being within the Kingdome of England, Dominion of Wales or Towne of Berwicke upon Tweede or within any the Countyes, Cittyes Burroughes Townes Divisions Hundreds Rideings Lathes Wapentakes Parishes and places thereof aswell within auntient Demesne and other Liberties and priviledged places as without shall be, and are hereby charged for one yeare onely and noe longer with the Summe of Twelve pence for every Twenty Shillings of the cleare yearely Value and soe upwards, And all and every person and persons Bodyes Pollit? and Corporate Guilds Misteryes Fraternityes and Brotherhoods whether Corporate or not Corporate haveing or holding any Messuages [Mannors (fn. 3) ] Lands Tenements Hereditaments or any other the Premisses shall yeild and pay unto his Majestie the Summe of Twelve Pence for every Twenty Shillings by the yeare, which the said Messuages Mannours 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 at a Racke Rent and according to the full true reall and cleare yearely Value thereof without any respectt had to the present Rents therefore reserved if the same have beene reserved upon such Leases or Estates made for which any Fyne or Income hath beene paid or secured, and without any respect had to any former Rates or Taxes thereupon imposed, Which said Summe of Twelve Pence for every Twenty Shillings by the yeare of the said full and cleare yearely Value of the Premisses shall be assessed leavyed and collectted in manner hereafter mentioned, and shall be paid into his Majestyes Receipt of Exchequer by fower equall and successively Quarterly Payments, The first Payment thereof to beginne and to be made upon the Twenty fourth day of June which shall be in the yeare of our Lord One thousand six hundred seaventy one.
X. Recital that divers of the Lands, &c. charged are incumbered with Rent Charges, &c.
The Proprietor of any Land so incumbered may deduct 12d. in the Pound out of every Fee-farm Rent or other annual Rent.; Persons indebted upon Contract for Interest may deduct 12d. in the Pound out of Interest growing due, from 25th March 1671 to 25th March 1672.; Persons entitled to such Rents, &c. to allow such Deduction.; Indemnity to Tenants.
And whereas many of the Messuages Mannours Lands Tenements Tythes Hereditaments or Premisses intended by this Actt to be charged with the Pound Rate as aforesaid stand incumbred with, or are subjectt and lyeable to the Payment of severall Rent Charges or Annuityes issueing out of the same, or to the payment of diverse Fee farme Rents, Rents Services or other Rents thereupon reserved, by reason whereof the true Owners and Proprietors of such Messuages Mannours Lands Tenements Hereditaments and Premisses doe not in trueth receive to their owne use the full yearely value of the same, For which neverthelesse they are by this Actt charged to pay the full Pound-rate of twelve pence for every twenty shillings of the true yearely value, It is therefore declared and enactted by the authoritie aforesaid That it shall and may be lawfull [to and (fn. 4) ] for the Landlords Owners and Proprietors of such Messuages Lands Tenements Hereditaments and Premisses as are charged with the Pound Rate as aforesaid to abate and deduct and to retaine and keepe in his and their Hands Twelve pence in the pound out of every Fee farme Rent and other annuall Rent and Payment charged upon, or issueing out of the Premisses or any part thereof or thereupon reserved, And all and every person or persons Bodyes Pollitique or Corporate being indebted in any Summe or Summes of Money upon Contract for Interest shall for the better enableing them to pay and beare the Subsidyes and Charges herein before respecttively imposed upon them bee allowed by vertue of this Actt after the rate of Twelve pence in the pound out of all such Interest money which shall be paid and grow due for any time betweene the five and twentyeth day of March One thousand six hundred seaventy and one, and the five and twentyeth day of March One thousand six hundred seaventy and two by his or their respecttive Creditor or Creditors out of the Debts soe by them oweing as aforesaid and may and are hereby enabled to deductt retaine and discount the same Any Contractt or Agreement Mortgage Bond Condition Provision or other Assurance to the contrary in any wise notwithstanding. And all and every person and persons who are or shall be any way entituled to such Rents and Annuall Payments are hereby required to allow such Deductions and Payments upon the Receipt of the residue of such Moneyes as shall be due and payable [unto (fn. 5) ] them as aforesaid And all Tennants are hereby saved harmelesse from [any further payment of (fn. 4) ] the Twelve pence in the pound soe deductted, as fully and amply as if the same had beene paid into his Majestyes Exchequer or to such Creditor or other person to whome the same would otherwise have become due and payable.
XI. His Majesty to appoint Commissioners by Commissions under the Great Seal.
Commissioners to meet in the several Counties, &c. at or before the 10th May 1671; and may subdivide themselves.; Commissioners to direct Precepts to Inhabitants, &c. requiring them to appear, then to read the Rates, and charge them how to make Certificates, &c.
And bee it further enactted by the Authority aforesaid That for the better assessing, ordering, leavying and collectting of the severall Summes of Money soe as aforesaid limitted and appointed to be paid, and for the more effecttuall putting of this present Actt in Execution it shall and may be lawfull for his Majestie to issue out or cause to be issued out under the Great Seale of England such and soe many Commissions as his Majestie shall thinke fitt, and therein, and thereby to nominate constitute and appointe such and soe many persons to be Commissioners for putting this present Actt in Execution, and alsoe soe many of them to be a Quorum as his Majestie shall thinke convenient for the Service of this Actt, Which said Coo[m]mis?ers soe as aforesaid to be nominated and appointed shall in their respecttive Countyes, Cittyes, Burroughes, Divisions Townes and Places in their respecttive Commissions mentioned meete together at the most usuall or common place of Meeting within each of the said Countyes, Cityes, Burroughs Divisions Townes and Places respecttively at or before the tenth day of May which shall be in the yeare of our Lord One thousand six hundred seaventy and one or such other day as his Majestie by his Commission shall appointe, And the said Co[m]mis?ers or soe many of them as shall be present at the first generall Meeting or the major part of them may by their Consents and Agreements divide aswell themselves as other the Co[m]mis?ers not then present for the Execution of this Act in Hundreds Lathes Wapentakes Rapes Wards Townes and other places within their Limitts priviledged or not priviledged in such manner and forme as to them shall seeme expedient; And shall direct their severall or joynt Precept or Precepts to such Inhabitants, High-Constables Petty-Constables Bayliffes and other like Officers and Ministers and such number of them as they in their Discretions shall thinke most convenient requireing them to appeare before the said Como[m]is[sion]ers at such time and place as they shall appoint not exceeding ten dayes And at such their Appearances the said Co[m]mis[sion]ers shall openly reade or cause to be reade unto them the Rates and Assesments in this Actt mentioned, and alsoe openly declare the Effectt of their Charge unto them, and how and in what manner they ought and should make their Certificates and how they ought to proceede in the Execution of this Actt according to the Rates aforesaid.
XII. Persons to whom Precept directed absenting or refusing;
And if any High Constable Petty Constable Bayliffe or other Officer or Minister to whom any Precept shall be directed shall absent themselves without lawfull Excuse, to be witnessed by the Oathes of two credible Witnesses, Or if any person appeareing shall refuse to serve, Then every such person soe makeing Defaulte or refuseing to serve shall for every time of such Defaulte or Refusall forfeite and loose unto the Kings Majestie such Summe as the Como[m]is?ers shall thinke fitt, not exceeding the Summe of forty shillings.
XIII. At or after such General Meeting Commissioners to direct Warrants for Assessors;
and to prefix a Day and Place to bring in Certificates of Names of Persons, and of Personal Estate, Offices, &c. Assessors to inform themselves by all lawful Ways of the full yearly Value of Manors, &c. and other Hereditaments; and then to assess 12d. per Pound of full yearly Value; and to bring at time prefixed a Certificate of Assessment, and to return Collectors, for whose Payment to the Head Collectors Parish to be answerable.
And after such generall Meeteing had and Charge given as aforesaid, the said Como[m]is?ers shall take care that Warrants be issued forth and directted to two at the least of the most able and sufficient Inhabitants of each Parish Towneship or Place within their respective Divisions thereby appointing and requireing them to be Assessors of all and every the Rates and Dutyes by this Actt imposed, and shall therein alsoe [appoint and (fn. 6) ] prefix a certaine day and place for the said Assessors to appeare before them and to bring in their Certificates in Writeing of the Names and Surnames of every person dwelling and resideing within the Limitts of those places with which they shall be charged, and of the Substances and Values of every of them, or in Goods or Chattells (Stocke upon Land, or the Product thereof in the Hands of the Occupier or first Owner and Householdstuffe excepted) or in Offices or publique places and imployments; And the said Assessors are therein alsoe to be required, and are hereby enjoyned to ascertaine and informe themselves by all lawfull wayes and meanes they can of the true and full Rate and Valuation of the cleare yearely Rents and Proffitts of all Messuages Mannours Lands Tenements Mines of Coale Tynn or Leade, all Allom mines or Workes Parks Chases Warrens Woods Under-woods and Coppices Fishings Tythes Tolls or other Hereditaments of what nature or kinde soever scituate lyeing and being within the limitts of those places with which they shall be charged. And being soe thereof ascertained they are to assesse all and every the said Messuages Mannours Lands Tenements and Premisses before charged after the rate of twelve pence for every twenty shillings of the cleare yearely value as the same are lett for, or are worth to be lett at the time of the assessing thereof as aforesaid and to bring with them at the time and place soe as aforesaid prefixed for their appearance a Certificate in Writeing of the said Assesments, and shall then alsoe returne the Names of two or more able and sufficient persons liveing within the Limitts and Bounds of those Parishes Towneshipps Constebleries or places where they shall be chargeable respectively to be Collecttors of the Monyes due to his Majestie by this Actt, for whose paying in to the Head Collecttors in manner hereafter mentioned such Monyes as they shall be charged withall the Parish or place wherein they are soe imployed shall be answerable.
XIV. Assessors neglecting or refusing to serve or making Default;
And if any Assessor soe as aforesaid appointed or to be appointed shall negclect or refuse to serve, or shall make Default at the time appointed for his Appearance not haveing a lawfull Excuse to be witnessed by the Oathes of two credible Witnesses, every such Assessor shall for every such Negclect Refusall or Defaulte forfeite and lose unto the Kings Majestie such summe as the Co[m]mis?ers shall thinke fitt not exceeding the Summe of ten pounds.
XV. Every Assessor before he acts to take the Oath following.
And every Assessor soe as aforesaid appointed or to be appointed shall before he take upon him the Execution of the said imployment take an Oath to be administred in these words following.
You shall sweare well and truely to execute the Duty of an Assessor, and to cause the Rates and Dutyes imposed by an Actt entituled An Actt for granting a Subsidy to his Majestie for Supply of his extraordinary Occasions to be duely and impartially assessed according to the best of your Skill and Knowledge, and therein you shall spare noe person for Favour or Affection, nor any person greive for Hatred or ill Will Soe helpe you God.
Which Oath any two Co[m]is?ers in the County where the said Assesment is to be made have hereby power to administer.
XVI. Certificates of Assessments upon Goods, &c. returned to Commissioners before 27th May 1671, unless they give further Time.
And bee it further enacted by the authority aforesaid That the Rates and Assesments upon all Goods Chattels Offices and publique Places and Employments charged by this Act shall be ascertained and the Certificates thereof returned to the Co[m]mis[sion]ers upon or before the seaven and twentyeth day of May aforesaid unlesse the Co[m]mis[sion]ers shall thinke fitt to give further time.
XVII. The like as to Assessments upon hand.
And alsoe the Taxation and Assesment of the Pound rate of twelve pence in the pound for every twenty shillings of the yearely value of all Messuages Lands Tenements Hereditaments and Premisses charged by this Act shall be made and ascertained and the severall and respecttive Certificates thereof returned into the Como[m]mis[sion]ers upon or before the seaven and twentyeth day of May which shall be in the yeare of our Lord One thousand six hundred seaventy and one unlesse the Co[m]mis[sion]ers shall thinke fitt to give further time.
XVIII. Assessors to give one Copy of Assessments to Commissioners, who are to sign and seal Duplicates, one to be delivered to Sub-collectors, others to Head Collectors and Receivers General.
And the said Assessors are hereby required to deliver one Copy of their Certificates or Assesments fairely written and subscribed by them unto the said Co[m]mis?ers by whom they were appointed, And the said Co[m]mis?ers or any two or more of them are hereby ordered and required to cause the said severall and respective Assesments soe to them delivered (if by them approved of) to be fairely written, and to signe and seale severall Duplicates or Copies of the said Assesments, And one of them soe signed and sealed forthwith to deliver or cause to be delivered unto the said Sub Collectors, and shall likewise deliver or cause to be delivered other Copyes thereof soe signed and sealed unto the Head Collectors and Receivers Generall according to the severall and respecttive Collecttions and Receipts.
XIX. Commissioners to cause Extractts of Sums charged, &c. to be certified into Exchequer under Hand and Seal before 23d June, or within 30 Days after Appeals being first determined.
And moreover the Co[m]mis?ers shall cause a true Copy or Extract of the whole Summes assesed and charged within every Hundred, Lath, Wapentake Parish Ward or Place rated or assessed in pursuance of this Actt and of the whole Summes rated or assessed upon personall Estates or Offices to be certifyed and transmitted into his Majestyes Court of Exchequer under the Hands and Seales of any two or more of the Co[m]mis?ers but without nameing the persons in such their Certificates, And this the said Como[m]mis[sion]ers shall cause to be done upon or before the three and twentyeth day of June then next ensueing or within thirty days after All Appeales to them made being first determined.
XX. Commissioners to issue Warrants to Sub-collecttors for levying, &c.
Subcollecttors to levy and collectt according to their Duplicates, and to make Demand of Rates of Parties.; Head Collecttors to hasten Sub-collecttors.; In case of Neglectt of Sub-collecttors, Levy by Distress.; Receiver General to hasten Head Collecttors, and to pay into Exchequer on or before the 24th of June, or within 30 Days after.
And bee it further enactted by the authoritie aforesaid That the Coo[m]mis?ers or any two or more of them shall issue out, and deliver their Warrants or Estreats to the Subcollecttors under their Hands and Seales thereby requireing them to leavy and collectt all and every the Assesments and all Moneys and Rates due thereupon according to the Duplicate thereof by them received, and according to the intent and subsequent Directtions of this present Actt. Which said Sub Collecttors are hereby required to demand all and every the Rates and Assesments therein mentioned, which are laid upon persons in respectt of their Goods or Offices, and to make such Demands of the partyes themselves within six dayes after the Receipt of such Warrants and to leavy and pay in the same upon or before the twelfth day of June [in the yeare of our Lord (fn. 7) ] One thousand six hundred seaventy and one or within twenty dayes after at such place as the Coo[m]mis?ers shall appoint unto their respecttive Head Collecttors who are hereby required to call upon and hasten their Sub Collecttors to the said payment, And after the nineteenth day of June then next ensueing, or within twenty dayes after to leavy by Warrant under the Hands and Seales of any two or more of the said Coo[m]mis?ers by Distresse upon the Sub Collecttors respecttively such summe and summes of money as by him or them ought to have beene paid and is not paid by reason of his failer in doeing his Duty according to the directtions of this Actt, soe as every Head Collecttor may or shall make payment unto the Receivour Generall of the said County Citty or Place the full sum[m]es by him to be paid on the three and twentyeth day of June aforesaid or within twenty dayes after, And the Receiver Generall is likewise required to call upon and hasten the said Head Collecttors, and to pay what he shall soe receive from the said Head Collecttor into his Majestyes Receipt of Exchequer upon or before the fower and twentyeth day of June aforesaid or within thirty dayes after to the end that all and every the Rates and Assesments which by this Actt are imposed upon any person or persons in respectt of his or their Goods and Chattells or Offices and Imployments may be speedily brought into his Majestyes Receipt of Exchequer and there paid in upon or before the Fower and twentyeth day of June aforesaid or within thirty dayes after at one entire Payment.
XXI. Times of the First Payment.
Head Collector to hasten Sub-Collecttor.; Distress.; Head Collecttors to pay to Receiver General, who is to hasten Head Collecttor and pay into the Exchequer on or before the 24th of June.
And the said Sub Collecttors are alsoe required and enjoyed to leavy one fourth part of the Pound rate charged upon all Messuages Lands Tenements Hereditaments and Premisses as aforesaid within six dayes after the receipt of such Warrants and to pay the same unto their respecttive Head Collecttors on or before the twelfth day of June aforesaid or within twenty dayes after And the said Head Collecttor is to hasten the said Sub collecttors, And in case the same shall not be collectted by reason of the negclectt of failer of Duty [in (fn. 7) ] the [said (fn. 7) ] Sub collecttor, the said Head collecttor is to proceede against him by Distresse in like manner and by like Warrant as aforesaid, And every Head collecttor is hereby required to make payment of what shall be soe leavyed or received, unto the Receiver Generall of the said County Citty or Place upon or before the three and twentyeth day of June aforesaid or within thirty dayes after, And the Receiver Generall is likewise required to call upon and hasten the said Head collecttor and to pay what he shall soe receive from the said Head-collecttor into his Majestyes Receipt of Exchequer upon or before the twenty fowerth day of June aforesaid or within thirty dayes after, to the end that the first quarterly payment of the said Pound rate of twelve pence in every twenty shillings yearely may by that time be [fully (fn. 7) ] answered and paid [unto (fn. 8) ] his Majesty.
XXII. Times of the Second Payment.
Head Collecttors to pay to Receiver General, who is to pay into the Exchequer on or before the 29th of September.
And the Sub collecttors shall alsoe leavy one other fourth part of the said Pound rate charged as aforesaid upon or before the three and twentyeth day of August then next ensueing or within twenty dayes after, and shall alsoe pay the same unto the said Head collecttors upon or before the thirtyeth day of August aforesaid or within twenty dayes after And the said Head Collecttors shall make payment thereof to the Receiver Generall of the said County Citty or Place upon or before the seaventh day of September then next ensueing or within twenty dayes after, And the said Receiver Generall is alsoe required to make payment of all which he shall soe receive into his Majestyes Receipt of Exchequer upon or before the twenty ninth day of September aforesaid or within twenty dayes after to the end that the second quarterly payment of the said Pound rate soe charged as aforesaid may by that time be fully answered and paid into his Majestie
XXIII. Times of the Third Payment.
Head Collecttors to pay to Receiver General, who is to pay into the Exchequer on or before the 1st of January.
And the said Sub collecttors shall alsoe leavy one other fourth part of the said Pound rate soe charged as aforesaid upon or before the three and twentyeth day of November then next ensueing or within twenty dayes after, and shall alsoe pay the same unto the said Head collecttors upon or before the seaventh day of December then next ensueing or within twenty dayes after And the said Head [collecttor (fn. 9) ] shall make payment thereof to the Receiver Generall upon or before the five and twentyeth day of December then next ensueing or within twenty dayes after, And the said Receiver Generall is alsoe required to make payment of all that he shall soe receive into his Majestyes Receipt of Exchequer upon or before the first day of January then next ensueing or within twenty dayes after to the end that the third quarterly payment of the said Pound rate soe charged as aforesaid may by that time be fully answered and paid into his Majestie.
XXIV. Times of the Fourth Payment.
Head Collecttors to pay to Receiver General, who is to pay into the Exchequer on or before the 25th of March 1672.
And the said Sub collecttors shall alsoe levy one other fowerth part of the said Pound rate soe charged as aforesaid upon or before the three and twentyeth day of February then next ensueing or within twenty dayes after and shall alsoe pay the same unto the said Head collecttors upon or before the seaventh day of March then next ensueing or within twenty dayes after, And the said Head collecttors shall alsoe make payment thereof to the Receiver Generall upon or before the foure and twentieth day of March then next ensueing or within twenty dayes after, And the said Receiver Generall is alsoe required to make payment of all that he shall soe receive into his Majestyes Receipt of Exchequer upon or before the five and twentyeth day of March which shall be in the yeare of our Lord one thousand six hundred seaventy two or within twenty dayes after to the end that the fourth and last quarterly payment of the said Pound rate soe charged as aforesaid may by that time be fully answered and paid into his Majestie.
XXV. All Persons concerned in the Execution of this Actt to use Diligence, &c.
And all Coo[m]mis[sion]ers Assessors Collecttors and Receivers are hereby required and enjoyed to apply themselves with all diligence to the most speedy and effecttuall execution of their severall and respecttive Dutyes that soe his Majestyes Service herein may not be delayed or hindred through any of their wilfull negctlect or default.
XXVI. Head Collector's Receipts a Discharge to Sub-collector.
Sub-collector to have 3d. in the Pound.; Head Collector to pay, to and be appointed by Receiver General.; Sub-collector travelling.; Receiver General's Acquittance a Discharge.; Allowance to Head Collector.; Receiver General to pay into Exchequer; Allowance to him.
And it is further enactted and declared by the authoritie aforesaid That the moneys received, by the Sub collectors within the respecttive Divisions or Hundreds shall from time to time be duely paid a Head collecttor whose Receipt shall be a sufficient discharge unto every such Sub collecttor, which Sub collecttor for gathering the said perticular Siynmes shall retaine in his [hands (fn. 10) ] for every twenty shillings by him soe paid three pence as a reward for his paines and service, And thes Head collecttor shall accordingly pay over the said Moneyes unto the Receiver Generall of each County Citty or Place respecttively in manner aforesaid which Head collecttor or Collecttors shall be nominated and appointed by the Receivers Generall of the respecttive Countyes, which said Receivers Generall shall be answerable for all such Summes of money as shall be by him or them collectted or received, And that noe Sub collecttor shall be enforced to travell above the space of ten miles for the payment of the said moneys that shall be by him collectted or received, And the said Receivers Generall Acquittance shall be a sufficient Discharge unto every such Head collecttor, who shall retaine in his Hands for every twenty shillings [so (fn. 11) ] by him paid one penny as a reward for his paines and service, and the Receiver shall pay, the whole Suo[m]mes by him received into his Majestyes Receipt of Exchequer in such manner and at or before such dayes 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 Exchequer upon or before the time prefixed in this Actt.
XXVII. Commissioners Clerks to have 1d. in the Pound for writing Warrants, &c.
And for the carefull writeing and [ranscribeing (fn. 12) ] the said Warrants Estreats and Duplicates in due time It is further enacted That the Coo[m]missioners Clerkes who shall respecttively performe the same shall by Warrant under two or more of the Coo[m]mis?ers hands have and receive from the respecttive Head collecttors one penny in the pound of all such moneys us he shall have received by vertue of such Warrants and Estreats who is hereby appointed and allowed to pay the same accordingly.
XXVIII. Persons neglectting to pay Rates;
Collectors to distrain.; The Distress to be kept Four Days, then to be appraised and sold, and Overplus restored.
And if any person or persons shall negclectt or refuse to pay the severall Rates and Assesments wherewith he is charged by this Actt for or in respectt of his Goods and Chattells Offices or imployments and which he ought to pay ; or if the Pound rate or any quarterly payment thereof soe as aforesaid charged upon any Messuages Mannours Lands Tenements Hereditaments and Premisses shall be negclected or refused to be paid then upon demand made by the Officer or Collecttor of the Place according to the Precept or Estreats to him delivered by the said Coo[m]missioners, It shall and may be lawfull to and for such Officer or Collecttor, and they are hereby required for non payment thereof to destraine the person or persons soe refuseing or negclectting to pay, by his or their Goods or Chattells, or to destraine in and upon the Messuages Lands and Tenements soe charged, and the Goods and Chattells then and there found and the distress soe taken to keepe by the space of fower dayes at the costs and charges of the Owner thereof, And if the said Owner doe not pay the summe of money due by this Actt within the said; fower dayes, then the said Distresse to be apprized by two or three of the Inhabitants where the said Distresse is taken, and there to be sold by the said Officer for the payment of the said money and the overplus comeing by the said Sale (if any be) over and above the charges of takeing; and keepeing the, Distresse to be immediately restored to the Owner thereof.
XXIX. Power to breakopen Houses, Chests, &c. calling, to Assistance Constables, &c.
And moreover It shall be lawfull to breake open in the day time any House And upon; Warrant under the Hands and Seales of any two or more of the said Coo[m]mis?ers any Chest, Trunke or Box or other things where such Goods are, and call to their Assistance the Constables Tythingmen or Headburrbughs within the Countyes Cittyes Townes or Places where any refusall negclect or resistance shall be made, Which said Officers are hereby required to be aiding and assisting in the Premisses.
XXX. Parents and Guardians to pay Rates imposed on Infants, and upon Neglect, &c. to be proceeded against as other Defaulters.
Sums paid to be allowed upon their Accounts.; Tenants to pay Rates and deduct. out of Rent.; Landlord to allow such Deductions.; Tenant paying acquitted.
And bee it further enactted by the authoritie aforesaid That where any person or persons chargeable with any Rates or Assesments by this Actt imposed shall be under the Age of one and twenty yeares There, and in every such case the Parents, Guardians or Tutors of such Infants respecttively upon default of payment by such Infants shall be and are hereby made lyeable to, and chargeable with the payments which such Infants ought to have made, And if such Parents, Guardians or Tutors shall negclect or refuse to pay as aforesaid It shall and may be lawfull to proceede against them in like manner as against other person or persons makeing default of payment as herein before appointed, And all Parents Guardions or Tutors makeing payment as aforesaid shall be allowed all and every the Summes soe paid for such Infants upon his and their Accompt, And the severall and respective Tennants of all and every the Messuages Mannours Lands Tenements Hereditaments and Premisses which by vertue of this Actt shall be charged with any Pound rate as aforesaid are hereby required and authorized to pay such Summe or Summes of Money as shall be rated upon such Messuages Lands Tenements Hereditaments and Premisses, and to deductt out of the Rents soe much of the said Rates as in respectt of the said Rents payable for such Messuages Lands Tenements Hereditaments or Premisses the Landlord should and ought to beare, And all Landlords both mediate and immediate according to their respecttive Interests are hereby required to allow such Deducttions and Payments upon receipt of the residue of the Rents, and every Tennant paying the said Assesment of, the Pound rate shall be and is hereby acquitted and discharged for soe much money as the said Assesment shall amount unto, as if the same had beene acttually paid unto such person or persons, unto whome his Rent should have beene due and payable.
XXXI. Persons to berated for Offices at Places where executed; and for Personal Estates where resident.
Persons not being Householders to be rated where resident.; Persons out of the Realm to be rated where last resident within the Realm.; Persons to be rated for Lands, &c. in Place where situate.
And bee it further enactted That every person rated or assessed for his Office or imployment shall be rated and pay for his said Office or imployment in the County Citty or Place where, such Office or imployment is executed. And every person who is or shall be rated for or in respectt or any Personall Estate to him any way belonging, shall be rated, and the Summe or Summes on him or her sett shall be leavyed at such places where he or she with his or her Family shall be resident at the time of the Execution of this Actt. And all persons not being Householders nor haveing a certaine place of residence shall be taxed at the place where they are resident at the time of the Execution of this Actt. And if any person who ought to be taxed by vertue of this Actt shall at the time of his Assesment for or in respectt of his ready Moneys or Personall Estate be out of the Realme such person shall be rated therefore in such County Citty of Place where he was last abideing within the Realme, And every person who shall be rated [or (fn. 13) ] assessed for or in respect of any Messuages Mannours Lands Tenements Hereditaments or other the Premisses according to the Pound rate of Twelve pence in every Twenty shillings yearely as aforesaid shall be rated and assessesd in the place where such Messuages Mannours Lands Tenements Hereditaments and Premisses respectively doe lye and not elsewhere.
XXXII. Persons in respect of several Places of Residence being doubly charged for Personal Estate, upon Certificate and Oath thereof, to be discharged for so much.
Provided alwayes That if any person or persons haveing severall Mansion Houses or Places of Residence shall be doubly charged by vertue of this Act for or in respectt of his or their personall Estate That then upon Certificate made by two or more of the Co[m]mis?ers for the County Citty or Place, which Certificate the said Co[m]mis?ers are required to give without Delay Fee or Reward of His or their last personall Residence under their Hands and Seales of the summe or summes charged upon him or them, and in what capacitie or respectt he or they were soe charged, and upon Oath made of such Certificate before the Co[m]mis?ers to whom such Certificate shall be tendred (which Oath the said Co[m]mis?ers are hereby authorized to administer) Then the person and persons soe doubly charged shall for soe much as shall be soe certified, be discharged in every other County Citty or Place.
XXXIII. Persons who by Fraud shall escape being taxed Doubly charged.
And if any person that ought to be taxed by vertue of this Act for or in respectt of his personall Estate shall by changing his place of Residence or by any other Fraude or Covin escape from the Taxation and not be taxed, and the same be proved before the Co[m]mis?ers or any two of them, or before any two Justices of Peace of the County where such person dweleth or resideth at any time within Six Moneths next ensueing after such Taxe made, every person that shall soe escape from the [said (fn. 14) ] Taxation and Payment shall be charged upon proofe thereof at the double value of soe much as he should or ought to have beene taxed at by this Actt, The said double, value upon Certificate thereof made into the Exchequer by the Co[m]mis[sion]ers or Justices before whom such proofe shall be made to be leavyed of the Goods Lands and Tenements of such persons towards the Supply aforesaid.
XXXIV. Commissioners within their Division to rate each other for their. Personal Estates and Offices.
Commissioners to assess the Assessors.
And bee it further enacted by the authority aforesaid That the Co[m]mis?ers which shall be within any County Citty or Place within their respective Limitts or the major part of them shall rate taxe and assesse every other Co[m]mis?er joyned with them for and in respect of the Goods Chattells and personall Estate whereof such Co[m]mis?er shall be possessed, And alsoe for and in respectt of the Offices and publique Places and imployments which at the time of such Taxation shall be held and enjoyed by such Co[m]mis?er soe as the Residence and usuall Dwelling place of such Co[m]mis?er soe to be taxed, be within the Division of such Co[m]mis?ioners by whom he is taxed; and soe as the Office or imployment held [and enjoyed (fn. 14) ] by such Co[m]misser soe to be taxed, be likewise to be exercised within the Division or Limitts of such Co[m]mis?rs by whom he is to be taxed, And the Co[m]mis?ers within their Division shall alsoe assesse every Assessor within their Division who shall be possessed of any Goods & Chattells or other personall Estate for which by this Act he ought to be rated and assessed, And aswell all Summons upon every the said Co[m]missers and Assessors as the Assesments made and sett by the Assessors aforesaid shall be written, entreated; leavyed and gathered as it should and ought to have beene if the said Co[m]missers had not beene named Co[m]missers.
XXXV. Rates on Peers to be received by a Collector nominated by them.
Provided alwayes and it is hereby declared That the severall Rates and Taxes to which the Lords and Peeres of this Realme shall be lyable by vertue of this Actt, for or in respect of their personall Estates and Offices shall, be received by a Collecttor to be nominated by the Peeres, Which said Collecttor shall cause the same to be paid into his Majestyes Receipt of Exchequer at Westminster upon or before the fewer and twentyeth day of June now next ensueing or within thirty dayes after.
XXXVI. Proviso, as to Personal Estate, for Scotland, Ireland, Jersey, and Guernsey.
Provided alsoe That this Actt shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for or concerning, any such personall Estate aforesaid which they or any to their use have within the Places aforesaid.
XXXVII. Persons aggrieved may complain to Commissioners, who may examine on Oath; and may abate or increase Assessment
Commissioners to meet to determine Appeals.
And if any person or persons certified assessed or rated for or in respectt of any reall or personall Estate [or for or in respectt of any matter or thing (fn. 15) ] for which by this Actt he or they is or may be rated or charged, doe finde him or themselves agreived with such assessing or rateing, and doe within ten dayes after Demand thereof made complaine to the Coo[m];mis?ers, the said Coo[m];mis?ers or any two or more of them whereof one of the Coo[m];mis?ers who signed or allowed his or their Rate to be one shall or may within fowertecne dayes next after such Complaint Perticularly examine any person or persons upon his or their Oath other than the partie complaineing touching the vallue of his or their reall or personail Estate and other the matters aforesaid, And upon due examination or knowledge thereof abate, defalke, increase or enlarge the said Assesment. And the same soe abated, increased or inlarged shall be certifyed or estreated by them into the Exchequer in manner aforesaid. And to that end the said Coo[m]mis?ers are hereby required to meete together for the determining of such Complaints and Appeales accordingly.
XXXVIII. Assessors, &c. neglectting or refusing to do their Duty;
Commissioners to fine, not exceeding £5 for any one Offence.
And it is further enactted by the authoritie aforesaid That if any Assessor, Collecttor, Receiver or other persons appointed by the Coo[m];missioners shall wilfully negclectt or refuse to performe his Duty in the due and speedy execution of this Actt, the said respective Coo[m]mis?ers or any three or more of them may and shall by vertue of this Actt impose on such person and persons soe refuseing or negclectting their Dutyes any Fine not: exceeding the summe of five pounds for any one Offence, the same to be leavyed and certifyed as aforesaid into his Majestyes Court of Exchequer, and charged upon the respecttive Receiver Generall amongst the rest of the Rates aforesaid.
XXIX. Commissioners to call for Accounts from Receiver General of Monies received by him, and the Payment of it into Exchequer.
And the said Coo[m];mis?ers or any two or more of them may or shall from time to time call for and require an accompt from the respecttive Receivers Generall of all the Moneys received by him of the said Head Collecttors, and of the payment thereof into his Majestyes Receipt of Exchequer according to the Directtion of this Actt, And in case of any failer in the Premisses the said Coo[m];mis?ers or any two or more of them are hereby required to cause the same to be forthwith leavyed and paid according to the true intent and meaneing of this Actt.
XL. If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw.
And in case of any Controyersie ariseing betweene the said Coo[m];mis?ers concerning any Rates or Assesments to be laid by vertue of this Actt, the Coo[m];mis?ers that shall be concerned therein shall have noe Voice but shall withdraw dureing the Debate of such Controversies untill it be determined by the rest of the Coo[m];mis?ers, and all Questions and Differences that shall arise touching any of the said Rates, Taxes, Assesments or Leavyes shall be heard and finally determined by two or more of the Coo[m];mis?ers upon complaint thereof to them made by any person or persons thereby greived without further Trouble or Suite in Law.
XLI. Receiver General to give Receipts to Head Collecttors, and Head Collecttors to Sub-collecttors gratis.
And the said Receiver Generall shall give Acquittances gratis to the said Head collecttors for all moneys of them received, And the said Head collecttors shall alsoe give Acquittances gratis to the Sub collecttors for all such moneys as shall be paid by them in, pursuance of this Act.
XLII. Sub-collecttors to deliver a Schedule to Head Collecttors of Defaulters where there is no Distress, which Schedule is to be delivered to, Receiver General, and returned by him into the Exchequer.
And the said Sub collecttors shall make and deliver to the said Head collecttors a perfectt Schedule fairely writt in Parchment under their Hands and Seales signed and allowed by any two or more of the respecttive Coo[m];mis?ers containing the Names, Surnames and Places of abode of every person within their respecttive Collecttion that shall make default of payment of any of the summes that shall be rated or assessed on such person by vertue of this Act where noe sufficient Distresse is to be found and not otherwise. And the summe and summes charged on every such person, the same Schedule to be delivered by the Head collecttor to the Receiver Generall of the County, Citty or Place respecttively to be by him returned into his Majestyes Court of Exchequer, whereupon every person soe makeing defaulte of payment may be charged by Processe of the Court according to the course of the Court of Exchequer in such cases.
XLIII. No Privilege of Exemption from Subsidies, &c. shall extend to Rates granted by this Act.
And bee it further enactted by the authoritie aforesaid That noe Letters Patents granted by the Kings Majestie or any of his Royall Progenitors to any person or persons Cittyes Burroughes or Townes Corporate within this Realme of any manner of Libertyes, Priviledges or Exemptions from Subsidyes, Tolls, Taxes, Assesments or Ayds shall be construed or taken to exempt any person or persons, Citty, Burrough or Towne corporate or any the Inhabitants of the same from the burthen and charge of any summe or summes of money granted by this Actt, But that all and every [such (fn. 15) ] person and persons Citty Burrough and Towne corporate shall pay their proportion of all Rates and Assesments by this present Actt imposed. Any such Letters Patents Grants or Charters or any Clause of Non obstante or other matter or thing therein contained, or any Law, Statute, Custome or Prescription to the contrary notwithstanding.
XLIV. Inhabitants, &c. in Cities, &c. not compellable to be Assessors, &c. out of Limits.
Provided alsoe That noe person inhabiting in any [Citty (fn. 15) ] Burrough, or Towne Corporate shall be compelled to be any Assessor or Collecttor of or for any part of the Rates and Assesments hereby granted in any place or places out of the Limitts of the said Burrough or Towne corporate.
XLV. Proviso for Colleges, &c. in the Universities, the Colleges of Windsor, Eton,
Winchester and Westminster, and for Hospitals in respectt of Scites of Colleges, &c. and for Almshouses.
Provided alsoe That nothing in this Actt contained shall be extended to charge any Colledge or Hall in either of the Universityes or the Colledges of Windsor, Eaton, Winton or Westminster or any Hospitalls or Almeshouses or any Free Schoole for or in respectt of the Scites of the said Colledges or Halls or Hospitalls or Almeshouses or any Free Schoole, Nor any Master Fellow or Scholler of any such Colledge or Hall or in any other Free Officers therein and for Christ's Hospital, and other Hospitals and Almshouses. Schooles, or any Reader, Officer or Minister of the said Universityes, Colledges or Schooles or of any Almesmen of any Hospitalls or Almeshouses for or in respectt of any Stipend Wages or Proffitts whatsoever ariseing or growing due to them in respectt of the said severall Places and imployments in the said Universityes, Colledges, Halls, Schooles Hospitalls or Almeshouses. Nor to charge any of the Houses or Lands belonging to Christs Hospitall, or the Hospitalls of Saint Bartholomew, Bridewell, Saint Thomas and Bethlehem Hospitall within the Citty of London and Burrough of Southwarke or any of them, or to any Colledge or Hall in either of the Universityes, or to the Colledges of Eaton Winchister or Westminster, or to any Hospitall Almeshouse or Free schoole whatsoever for or in respectt of any Rents or Revenues payable to the said Hospitalls, being to be received and disbursed for the immediate use and releife of the Poore in the said Hospitalls.
XLVI. Tenants of Hospitals to be rated for what the Lands are worth above Rents reserved.
Provided That noe Tennants of any Lands or Houses by Lease or Grant from any the said Hospitalls Colledges Halls Almeshouses or Free Schooles shall claime or enjoy any freedome or exemption by this Actt, but that all the Houses and Lands which they soe hold shall be rated for soe much as they are yearely worth over and above the Rents reserved and payable to the said Hospitalls Colledges Halls Almeshouses or Free Schooles.
XLVII. Persons dwelling in one Parish, &c. having Goods in another, to be assessed where they dwell.
Provided alsoe That where any person inhabiting within the Citty of London or any other Citty or Towne corporate hath his Dwelling house in one of the Parishes and Wards therein, and hath any Goods Wares or Merchandices chargeable by this Actt in one or more of the other Parishes or Wards in the same Citty, That then such person shall be charged, taxed and assessed for such his Goods or Merchandices in the Parish or Ward where he dweleth and not elsewhere in the said Citty.
XLVIII. Places to be assessed in the County, &c. where usually assessed.
Provided alwayes and bee it further declared and enactted by the authority aforesaid That for the avoiding of all Obstructtions and Delayes in assessing and collectting the Summes which by this Actt are to be rated and assessed 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 Constablewicke Division Place and Allotment as the same hath heretofore usually beene assessed in and not elsewhere.
XLIX. Where Lands, &c. unoccupied, and no Distress nor Person of Owner found, the Name of Owner to be certified into Exchequer;
which Certificate is to be a Charge, and Process to issue.
Provided alwayes and bee it further enactted That in case any Lands or Houses in any Parish, Place or Constablewicke shall lye unoccupyed and noe Distresses can be found on the same nor the person of the true Owner or Proprietor can be found within the said County, by reason whereof the Rate and Assessment upon such unoccupyed Lands cannot be leavyed, That then upon complaint thereof made to the Coo[m]issers for the County where such case shall happen to be, the said Como[m]issers or any two or more of them shall certifie into his Majestyes Court of Exchequer the Name of the person whose Land or House [so (fn. 16) ] lyeth unoccupyed together with the summe thereupon assessed, and the Parish or Place where such Land lyeth, which Certificate is hereby declared to be a sufficient charge upon the person and Land therein named, and shall make the person Debitor to his Majestie for the summe soe 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 said summe soe assessed be fully and effecttually leavyed and paid to his Majestie.
L. Commissioners to call before them Collecttors, and examine touching full Payment of Assessments;
and in case of failure, to levy.
And it is hereby further enactted and declared That at the expiration of the respecttive times in this Actt prescribed for the full payment of the severall and respecttive Rates and Assessements herein before granted, the severall and respective Como[m]issers or any two or more of them within their Division and Hundred shall and are hereby required to call before them the cheife Collecttors and Sub collecttors within each respecttive Division and Hundred to examine and assure themselves of the full and whole payment of the perticular summe and summes of money charged within and upon the said Division and Hundred and every Parish and Place therein and of the due returne of the same into the hands of the Receivers Generall of the said County Citty Towne and Place respecttively, And by such Receiver Generall to the Receipt of his Majestyes Exchequer, to the end there may be noe failer in ( (fn. 17) ) any part of the rates and assessments which by this Actt ought to be leavyed and paid; and in case of any failer in the Premisses the Como[m]issers or any two of them are to cause the same forthwith to be leavyed and paid according to the true intent and meaning of this Act.
LI. Repayment of Monies lent how to be secured.
Books to be provided.; No Monies issued out of Exchequer but by Order as herein mentioned.
And to the end that all moneys which shall be lent unto his Majestie upon the Credit of this Actt may be well and sufficiently secured" out of the moneys ariseing and payable by this Actt Bee it further enactted by the authoritie aforesaid That there shall be provided and kept in his Majestyes Exchequer that is to say in the Office of the Auditor of the Receipt one Booke or Register in which all moneys that shall be paid into the Exchequer by vertue of this Act shall be entred and registred apart and distinctt from all other moneys paid or payable to his Majestie or to his Heires and Successors upon any other Branch of his Majestyes Revenue or upon any other account whatsoever. And that there be one other Booke or Registry provided and kept in the said Office of all Orders to be signed by the Lord Treasurer and Under Treasurer or by the [Lors (fn. 18) ] Como[m]issers of the Treasury for the time being for payment of all and every summe and summes of money to all persons for moneys lent or other payments directted thereupon, And that noe moneys leavyable by this Actt be issued out of the Exchequer, but by such Order mentioning that the moneys payable by such Order are for moneys lent or other the occasions aforesaid. And that alsoe there be the like Booke or Registry provided and kept by the same Auditor of all moneys paid out or issued by vertue of such Orders.
LII. Persons lending Money may inspect the Books.
Tally of Loan to Lender, and Warrant for Interest.; Orders for Repayment registered according to Date of Tally, other Orders entered 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.
And that it shall be lawfull for any person or persons willing to lend any money for his Majestyes Service on the Credit of this Actt at the usuall times when the Exchequer is open to have accesse thereunto, and reveiw and peruse all or any the Bookes for their Information of the state of those moneys and all Engagements upon them for their better encouragement to lend any moneys as aforesaid. And that the Auditor of the Receipt his Deputyes and Clerkes shall be assistant to such persons for their better and speedier satisfacttion in that behalfe. And that all and every person and persons who shall lend any moneyes [unto (fn. 19) ] his Majestie and pay the same into his Receipt of Exchequer shall immediately have a Tally of Loane strucke for the same and an Order for his Repayment beareing the same date with his Tally, In which Order there shall be alsoe contained a Warrant for payment of Interest for forbearance at the rate of seaven pounds per Cen? per Annu[m] for his consideration and neo more, nor any Gratuity, Reward or other Consideration whatsoever to be paid every six moneths untill the repayment of his principall, And that all Orders for [repayment of (fn. 20) ] money lent shall be registred in course according to the date of the Tallyes respecttively, And that all other Orders shall be entred in course according to their. respecttive dates, And neither of the sorts of Orders above mentioned either for Loanes of money or other uses shall have preference one before another, but shall all be entred in their course according to the dates of the Tallyes and the dates of the Orders for other payments as they are in point of time respecttively before each other, And that all and every person and persons shall stand entred in the said Register Booke soe as that the person his Executors Administrators and Assignes who shall have his Order first entred in the said Booke of Registry shall be taken and accounted as the first person to be paid upon the moneys to come in by vertue of this Actt, and soe successively and in course according to the priority of Entry, And the moneys to come in by this Actt shall be in the same Order lyeable to the satisfacttion of the said respective partyes their Executors Administrators or Assignes successively without preference of one before another, and not otherwise, nor shall the same be diverted to any other use intent or purpose whatsoever. And noe Fee Demand or Gratuity shall directtly or indirectly be taken by any of his Majestyes Officers theire Clerkes or Deputies of any of his Majestyes Subjectts for providing or makeing of any such Bookes Registers Entryes View Search or Certificate in or for payment of money lent or the Interest thereof on paine of payment of treble Dammages to the partie greived by the partie offending with Costs of Suite. And if the Officer himselfe take or demand any such Fee or Reward then the Officer to loose his place alsoe. And if any undue preference of one before another shall be made either in point of Registring contrary to the true meaning of this Actt by any such Officer or Officers then the party soe offending shall render the value of the Debt soe postponed together with Costs and Dammages to the partie greived to be recovered by Acttion of Debt or on the Case Bill, Plaint or Information in any of his Majestyes Courts of Record wherein noe Essoine, Protecttion, Priviledge Wager of Law Injuncttion or Order of Restraint shall be in any wise allowed or granted. And if such preference be unduely made by any Deputy or Clerke to such Officer without the privity or directtion of his Master Then such Deputy or Clerke onely shall be lyeable to such Acttion Debt Dammages and Costs and shall be for ever after incapeable of his Place or Office. And in case the Auditor shall not directt the Order or the Clerke of the Pells record; or the Teller make payment according to each persons due Place and Order as afore directted; then he or they shall be judged to forfeite and their respecttive Deputyes and Clerkes herein offending to be lyable to such Acttion of Debt Dammages and Costs in such manner as aforesaid.
LIII. Proviso where several Tallies bear Date and are entered the same Day.
Provided alwayes and it is hereby declared That if it happen that severall Tallyes of Loane or Orders for Payments as aforesaid beare date or be brought the same day to the Auditor of the Receipt to be registred then it shall not be interpreted an undue preference to enter any of these first soe as they all be entred the same day.
LIV. Paying subsequent Orders, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Orders.
Provided alsoe That it shall not be interpreted any undue preference to incurr any penaltie in point of payment if the Auditor directt and the Clerke of the Pells record and the Tellers doe pay subsequent Orders of persons. that come and demand their money, and bring their Orders before other persons that did not come to demand., their moneys and bring their Order in their course soe as there be soe much money reserved as will satisfie their Orders which shall not be otherwise disposed but kept for them Interest upon Loane being to cease from the time the money is so reserved and kept in banke for them.
LV. Orders for Payment of Money lent may be assigned by Indorsement.
Memorial thereof without Fee.;Assignee may in like manner assign.
And bee it further enactted by the authoritie aforesaid That every person or persons to whom any moneys shall be due by vertue of this Actt after Order entred in the Booke of Register aforesaid for payment thereof his Executors Administrators or Assignes by Endorsment of his Order may assigne and transfer his Right, Title Interest and Benefit of such Order or any part thereof to any other, which being notifyed in the Office of the Auditor of the Receipt aforesaid, and an Entry and Memoriall thereof alsoe made in the Booke of Registry aforesaid for Orders which the. Officers shall on request accordingly make without Fee or Charges for moneys lent unto his Majestie as aforesaid shall entitle such Assignee his Executors Administrators and Assignes to the benefit thereof and payment thereon; and such Assignee may in like manner assigne againe and soe toties quoties. And afterwards it shall not be in the power of such person or persons who have made such Assignement to make void release or discharge the same or any the moneys thereby due or any part thereof.
LVI. In Action for executing Act, General Issue.
And bee it further enactted by the authoritie aforesaid That if any Acttion Suite Plaint or Information shall be commenced or prosecuted against any person or persons for what he or they shall doe in pursuance or in execution of this Actt, such person or persons soe sued in any Court whatsoever shall or may pleade the Generall Issue, Not guilty and upon any Issue joined may give this Actt and the speciall Matter in Evidence, And if the Plaintiffe or Prosecutor shall become Nonsuite or forbeare [further (fn. 21) ] prosecution, or suffer discontinuance, or if a Verdictt passe against him the Defendant [and Defendants (fn. 21) ] shall recover their treble Costs for which they shall have the like remedy as in ( (fn. 22) ) case where Costs by Law are given to the Defendants.
LVII. Landlords to pay on Houses where Foreign Ministers reside.
Provided alwayes and bee it enactted That every Rate [Tax (fn. 21) ] or Assessment which shall be made or imposed by yertue of this Actt of Parlyament in respectt of any House or Tenement which an Embassador Resident Agent or other publique Minister of any Forreigne Prince or State now doth or shall hereafter inhabite or occupy shall be paid by the Landlord or Owner of the said House or Tenements respecttively.
LVIII. Proviso for Ground unbuilt on, and for Houses in London burnt down and yet unbuilt, and new Houses that stand empty.
Provided alwayes and bee it further enactted by the authoritie aforesaid That noe person or persons Bodyes Pollitique or Corporate shall be [taxed or (fn. 21) ] charged by vertue of this Actt for any toft or parcell of Ground lyeing unbuilt and yeilding noe proffit, nor for any House or Houses now built and standing empty or uninhabited at the time of makeing the Assessment or Assessments which since the building thereof have not beene inhabited within any part of the Citty of London and Liberties thereof burnt downe in the late dismall Fire But that all such Ground and Houses shall be freed and exempted from the payment of the Rate and Summes of Money before imposed or charged to be taxed and paid for Lands and Houses for soe many of the quarterly payments as they shall continue unlett and uninhabited, Any thing herein contained to the contrary notwithstanding.
LIX. Proviso respecting Nomination of Assessors and Collectors in extra parochial and privileged Places.
And bee it further enactted by the authority aforesaid That in all priviledged and other places being Extra parochiall or not within any the Constablewicks or Precincts of the respecttive Assessors to be appointed by vertue of this Actt although in any monethly or other Tax they have not beene assessed or rated heretofore the said Coo[m]mis?ers or any two or more of them shall and are hereby required to nominate and appointe two fitt persons liveing in or neare the said priviledged or other places as aforesaid to be Assessors for the said places and to make and returne their Assessments in like manner as by this Actt is appointed in any Parish, Tything or Place, and alsoe to appointe one or more Collecttors who are hereby required to collectt and pay the same according to the Rules appointed by this Actt for collecting and paying all summes of money payable by this Actt.
LX. Proviso for ancient Rights of the Lords Spiritual and Temporal, Clergy, &c.
Provided alwayes That nothing herein contained shall be drawne into Example to the prejudice of the auntient Rights belonging to the Lords Spirituall and Temporall or Clergy of this Realme or unto either of the Universityes or unto any Colledges Schooles Almeshouses Hospitalls or Cinque Ports.
LXI. and for any Covenants between Landlord and Tenant touching Payment of Taxes.
Provided alsoe That nothing in this Act contained shall be constred to alter change determine or make void any Contractts Covenants or Agreements whatsoever betweene the Landlord and Tennant touching the payment of Taxes or Assesments. Any thing herein before mentioned to the contrary notwithstanding. (fn. 23) ]