Statutes of the Realm: Volume 6, 1685-94. Originally published by Great Britain Record Commission, s.l, 1819.
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The Reasons for granting the King and Queen a Subsidy.
Grant to the King and Queene of 10s. in every £100.
Wee Your Majestyes most Obedient and Loyall Subjects the Commons now in Parlyament Assembled being highly sensible of the deplorable Condition of Your Majestyes Protestant Subjects within Your Kingdome of Ireland occasioned by the Rebellion of the Earle of Tyrconnell and his Adherents with an humble and thankfull Acknowledgement of Your Majestyes favourable and tender Regard of Us Your Commons doe most humbly present unto Your Majesties a Free Gift of the severall Summes of Money hereafter specifyed towards the Reduceing Ireland to its due Obedience to be Levyed in such manner as hereafter is expressed and doe beseech Your Majestyes to accept thereof and that it may be Enacted And bee it enacted by the King and Queens most Excellent Majestyes by and with the Advice and Consent of the Lords Spirituall and Temporall and of the Com[m]ons in this present Parliament Assembled and by the Authoritie of the same That all and every Person and Persons Bodies Pollitique and Corporate Guilds or Fraternities within this Kingdome of England Dominion of Wales or Towne of Berwicke upon Tweede haveing any Personall Estate either in such Debts oweing to them within this Realme or without which he she or they doe not account as desperate other then such Debts as now are or shall be oweing from Their Majestyes (over and besides such just Debts as he she or they shall bona fide owe) or in ready Moneys shall yield and pay unto Their Majestyes for every hundred pounds in such Debts and ready Moneys the Summe of Ten shillings (to be paid by the Lender notwithstanding any Agreement to the contrary) to be Assessed Imposed Levyed and Collected in manner herein after mentioned.
II. Public Officers to pay over and above Monthly Assessment of 1 W. & M. c. 3. ante, 12d. in the Pound of the Profits of their Office.
said Payments how raised.; Officers not rated to Monthly Assessment to pay 3s. in the Pound of the Profits of their Office.
And bee it further enacted by the Authoritie aforesaid That all and every Person and Persons Commissioner or Commissioners haveing useing or exerciseing any Office Place or Publique Imployment whatsoever (such Persons who are or shall be in Muster and Pay at Land or Sea for or in respect of such their Pay onely excepted) and all and every their Deputies Agents Clerks Secondaries Substitutes and other their inferior Ministers and Servants whatsoever shall pay unto their Majestyes over and above the severall Summs with which he or they are or shall be charged in or to the Monthly Assesment by [any (fn. 1) ] Act of this present Parliament Entituled An Act for the Granting a present Aid to Their Majestyes the Summe of Twelve pence for every Twenty shillings which he or they doe receive in one Yeare by vertue of any Fees Proffits Perquisites or other Advantage [to him or them accrueing (fn. 2) ] or by reason or occasion of their severall Offices Agencies and Imployments and such who are not already Taxed in and by the said Monthly Assesments for and in respect of their Commissions Offices Agencies and Employments shall yield and pay unto Their Majesties the full Summe of Three shillings for every Twenty shillings which he or they doe recieve in one Yeare by vertue of any Fees Proffits Perquisits or other Advantages to him or them accruing or by reason or occasion of their severall and respective Commissions Offices and Employments the said severall Summs of One shilling and Three shillings to be Assessed Imposed Levyed and Collected in such manner as herein after is mentioned
III. Pensions, &c. from Government exceeding £20. per ann. to pay 3s. in the pound.
And bee it further Enacted by the Authoritie aforesaid That all and every Person and Persons haveing or Claiming to have any Pension or yearely Stipend or Annuity Issueing or Payable out of any part of Their Majesties Revenue exceeding Twenty Pounds per Annum shall pay unto Their Majesties the Summe of Three shillings out of every Twenty shillings by the Yeare soe given or granted as aforesaid to be Assessed Imposed Levyed and Collected in such manner as is herein after mentioned.
IV. Judges, Serjeants, at Law, Barristers, Advocates, Persons practising Physick, to pay 3s. in the Pound out of yearly Profits.
Servants at above £3. Wages to pay 12d. in the Pound. £3. and under, to pay 6d. in the Pound, except Board Wages.; Exceptions to the Poll.
And bee it further Enacted by the Authoritie aforesaid That all Judges and other Persons haveing at the Time of the Execution of this Act any Judiciall Office or other Office or Place of Profit And all Serjeants at Law. Barresters Attourneys Sollicitors and Scriveners And all Advocats Proctors and Publique Notaries And all and every Person and Persons Practising the Art of Phisick shall pay unto Their Majestyes the Summe of Three shillings out of every Twenty Shillings which he or they doe receive by his or their respective Salaries Offices Practices or Professions in one yeare And all and every Servant which at the time of the Execution of this Act shall recieve above Three Pounds per Annu[m] Wages for his her or their Service shall pay unto Their Majestyes the Summe of Twelve pence for every Twenty shillings by the yeare And that shall recieve Three Pounds per Ann[um] Wages or under for his or her Service shall pay unto Their Majestyes the Summe of Six pence for every Twenty shillings by the yeare which shall be due or payable to him her or them for his her or their Wages Except for Board wages And all and every person and persons of what Age Sex or Condition soever shall pay unto Their Majesties the Summe of One shilling Except such persons as shall recieve Almes of the Parish where they dwell and their Children being under the Age of Sixteene yeares at the time of the Execution of this Act And ( (fn. 3) ) Except all Children being under the Age of Sixteene yeares of all Day Labourers and of all Servants in Husbandry and of all other Persons who by reason of their Poverty are Exempted from Contributing to the Church and Poore And alsoe Except all Children being under the Age of Sixteene yeares of such who hath Foure or more Children and is not worth in Lands Goods and Chattells the Summe of Fifty pounds.
V. Rates of Payment by Peers, &c.
Dukes resident in the Kingdom, £50; Marquesses, £40.; Earls, £30; Viscounts, £25.; Barons, £20.; Eldest Sons of Dukes of 16 Years, £30.; Younger Sons, £25.; Eldest Sons of Marquesses, £25.; Younger Sons, £20.; Younger Sons £15.; Eldest Sons Viscounts, £17. 10s.; Younger Sons, £13. 6s. 8d.; Eldest Sons of Barons, £12.; Baronets, £15.; Knights of the Bath, £15; Knights Bachelors, £10.; King's Serjeant, £20; Serjeants at Law, £15.; Esquires, £5; Gentlemen, 20s.; Widow to pay the Third Part of Rate on her late Husband's Degree.
And bee it further Enacted and Ordained That all and every Person and Persons who at the Time of the Execution of this Act shall be of the severall Ranks and Degrees hereafter mentioned shall to the purpose aforesaid Contribute and Pay the severall Summes of Money hereafter in this Act sett downe and appointed That is to say Every Person of the Degree of a Duke of England Scotland or Ireland Inhabiting and Resideing within this Kingdome of England shall pay the Summe of Fifty pounds Every Person of the Degree of a Marquesse of any of the said Three Kingdomes Inhabiting and Resideing within this Kingdome shall pay the Summe of Forty pounds Every Person of the Degree of an Earle of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome shall pay the Summe of Thirty pounds Every Person of the Degree of a Viscount of any of the Three Kingdoms and Inhabiting and Resideing within this Kingdome shall pay the Summe of Twenty five pounds Every Person of the Degree of a Baron of any of the said Three Kingdoms and Inhabiting and Resideing within this Kingdome shall pay the Summe of Twenty pounds Every eldest Sonne of a Duke of any of the said Three Kingdomes and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares shall pay the Summe of Thirty pounds Every younger Sonne of a Duke of the said Three Kingdomes and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty five pounds Every eldest Sonne of a Marquesse of any of the said Three Kingdomes and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty five pounds Every younger Sonne of a Marquesse of any of the said Three Kingdomes and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twenty pounds Every eldest Sonne of an Earle of any of the said Three Kingdomes and Inhabiting and Resideing within this Kindome being of the Age of Sixteene yeares the Summe of Twenty pounds Every younger Sonne of an Earle of any of the said Three Kingdomes and Inhabiting or Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Fifteene pounds Every eldest Sonne of a Viscount [within (fn. 4) ] any of the said Three Kingdomes and Inhabiting or Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Seaventeene pounds ten shillings Every younger Sonne of a Viscount of any of the said three Kingdomes and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Thirteene pounds six shillings eight pence Every eldest Sonne of a Baron of any of the said Three Kingdomes Inhabiting and Resideing within this Kingdome ( (fn. 5) ) being of the Age of Sixteene yeares the Summe of Fifteene pounds Every younger Sonne of a Baron of any of the said Three Kingdomes and Inhabiting and Resideing within this Kingdome being of the Age of Sixteene yeares the Summe of Twelve pounds Every Person of the Degree of a Baronet of any of the said Three Kingdomes or ( (fn. 6) ) Nova Scotia and Inhabiting and resideing within this Kingdome the Summe of Fifteene pounds Every person that is a Knight of the Order of the Bath Inhabiting and Resideing within this Kingdome the Summe of Fifteene Pounds Every Person who is a Knight Batchelor Inhabiting and Resideing within this Kingdome the Summe of Ten pounds Every Serjieant at Law being the Kings Serjieant the Summe of Twenty pounds And every other Serjieant at Law the Summe of Fifteene pounds Every Person of the Degree of an Esquire or soe reputed or owning or writeing himselfe such Inhabiting or Resideing within this Kingdome and being of the Age of Sixteene yeares the Summe of Five pounds Every Gentleman or reputed Gentleman or owning or writeing himselfe such above the Age of Sixteene yeares Inhabiting or Resideing in this Kingdome the Summe of Twenty shillings Every Widow respectively according to her Husbands Degree shall pay the third part Rated by this Act on that Degree of which the Husband of such Wife was in his Lifetime.
VI. Gentlemen having Estates of £300 or more, to pay 2s. in the Pound, though an Infant; under that Estate, on Oath charged for his Title.
And bee it further Enacted That every Gentleman haveing an Estate of the value of Three hundred pounds or more shall be Charged with the Summe of Twenty shillings though he be a Minor under the Age of One and twenty yeares And noe Gentleman not haveing such an Estate and thereof shall make Oath before any two or more of the respective Commissioners shall be charged with the said Summe of Twenty shillings in respect of his Title.
VII. Rates of Payment by Ecclesiastics. Archbishop, £50. Bishop, £20. Deans, £10.
Archdeacons, £2. 10s; Canons and Prebendaries not rated at above £30. £20. except Sole Prebends. Doctors in Divinity Law, and Physick, £5; Two Livings amounting to £120, £5.
And bee it further Enacted and Ordained That all and every the Person and Persons within the Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede who at the time of Execution of this Act shall be of the severall Orders Ranks or Degrees hereafter mentioned shall to the purpose aforesaid pay the severall Summes of Money hereafter in this Act sett downe and appointed (That is to say) Every Person of the Order and Degree of an Arch-Bishop shall pay the Summe of Fifty pounds Every Person of the Degree and Order of a Bishop the Summe of Twenty Pounds Every Person of the Degree of a Deane of any Cathedrall or Collegiate Church shall pay the Summe of Ten pounds Every Person of the Degree of an Archdeacon shall pay the Summe of Fifty shillings Every Person of the Degree of a Canon or Prebendary of any Cathedrall or Collegiate Church excepting such sole Prebendary who is a sole Corporation and his Prebend not rated in the Exchequer at above Thirty pounds shall pay the Summe of Fifty-shillings Every Person of the Degree of a Doctor of Divinity Law or Physicke shall pay the Summe of Five pounds Every Person holding two or more Benefices haveing Cure of Soules which shall amount together to the cleare yearely value of One hundred and twenty pounds shall pay the Summe of Five pounds
VIII. Proviso for D.D. not having Benefice, and for Widows of Ecclesiastical Persons.
Provided alwayes That noe Doctor of Divinity not haveing any Benefice or Ecclesiasticall Preferment shall be charged for his Title or Dignity of Doctor by vertue of this Act nor the Widow of any Ecclesiasticall Person shall be charged for the Third part according to the Title or Dignitie of her late Husband
IX. Merchants of London not free, £10. Merchants and Traders holding a House of £30. per ann. in London, 10s.
Members of East India Company, 40s. in the £100 for Shares.; Members of the Guinea Company, the like.; Members of the Hudson's Bay Company, the like.; Payments to Governors, &c. deducted out of next Dividend.
And bee it further Enacted and Ordained That the severall Persons hereafter mentioned resideing and inhabiting within this Kingdome shall pay the severall Summes of Money hereafter in this Act respectively sett downe and charged on them (That is to say) Every Merchant Tradeing in the Port of London and resideing within the said City or Ten Miles thereof and not being free of the said City shall pay the Summe of Ten pounds And every Merchant or other Person whatsoever useing any Trade or Manuall Occupation and holding [an (fn. 7) ] House of Thirty pounds per Annum within the City of London [or (fn. 8) ] within Twenty miles of the same shall pay the Summe of Ten shillings Every Member in the East India Company shall pay for his Share or Shares which he hath in the Joynt Stock of the said Company Forty shillings for every Hundred pounds according to the first Capitall of the said Stocke Every Member of the Guinea Company shall pay for his Share or Shares which he hath in the Joynt Stock of that Company Forty shillings for every Hundred pounds according to the first Capitall of the said Stock Every Member of the Company commonly called the Hudsons Bay Company shall pay for his Share or Shares which he hath in the Joynt Stocke of that Company Forty shillings for every Hundred pounds according to the first Capitall of the said Stock To be paid by the Governours and Treasurers of the said East India Guinea and Hudsons Bay Companies and to be deducted at their next Dividend
X. Alien Merchants and Jews, £10. Proviso for French Protestants having received Charity.
And bee it further Enacted and Ordained by the Authoritie aforesaid That every Merchant Stranger and Jew resideing within this Kingdome shall pay the Summe of Ten pounds Provided that none of the French Protestants that hath received any Share of the Publicke Charity collected by vertue of Letters Patents for their Reliefe shall be charged with the said Summe of Ten pounds.
XI. Persons having Shares in the New River Company, 2s. in the Pound of yearly Value.
And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every Person and Persons haveing any Share or Shares or Interest in the fresh Streame of runing Water brought to the North parts of London commonly called the New River or any Rents or Profitts ariseing thereby shall pay for the same the Summe of Two shillings for every Twenty shillings of the yearely value thereof
XII. Certain Commissioners under 1. W. & M. c. 3. ante, to be Commissioners under this Act.
General Meeting of Commissioners, 20th May 1689, to direct Precepts to Inhabitants, Constables, &c. to attend; and thereupon the Commissioners to read, &c. the Rates openly ,and prefix other Days for bringing in Certificates of Names, &c. of Persons residing within certain Limits,; together with the Assessment.; Penalty £5; and also the Names of Persons to be Collectors.; Payment to Receiver General; Certificates and Assessments returned to Commissioners on 26th June 1689; and thereupon Commissioners to issue Warrants, &c. for collecting the Assessments; and Collectors to demand Payment accordingly within Six Days after Receipt of Warrant, and to levy and pay same on 26th July 1689; and if not paid then Distress upon Collector.
And bee it further Enacted by the Authoritie aforesaid That for the better Assessing Ordering and Levying of the severall Summes of Money soe as aforesaid limitted and appointed to be paid and for the more effectuall putting of this present Act in Execution soe many of the Persons named and appointed to be Commissioners by an Act of this present Session of Parlyament Entituled An Act for the Granting a present Ayde to Their Majestyes as by their said Majestyes under the Great Seale of England shall be nominated and appointed for that purpose shall be Commissioners for putting in Execution this present Act and the Powers therein contained within all and every the severall and respective Countyes Rideings Cityes Burroughes Townes and Places for which by the said former Act they are appointed Commissioners which said Commissioners in order to the speedy Execution of this Act shall in their respective Counties Cityes Burroughs Townes and Places [meete together at the most usuall or com[m]on Place of Meeting within such of the said Counties Cities Burroughs Towns and Places (fn. 9) ] respectively at or before the Twentyeth day of May One thousand six hundred eighty nine next comeing And the said Commissioners 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 Agrements divide as well themselves as other the Commissioners 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 to be Presenters and Assessors requireing them to appeare before the said Commissioners at such Time and Place as they shall appoint not exceeding Eight dayes And at such their Appearances the said Commissioners or soe many of them as shall be thereunto appointed shall openly read or cause to be read unto them the Rates in this Act mentioned and openly declare the Effect of their Charge unto them and how and in what manner they ought and should make their Certificates according to the Rates aforesaid and shall then and there prefix another Day to the said Persons to appeare before the said Commissioners and bring in their Certificates of the Names and Sirnames Qualities Degrees and Titles of all and every the Persons dweling or resideing within the Limitts of those Places with which they shall be charged and of the Substances and Values of every of them in Moneys Debts Annuall Fees Salaries Perquisites Wages Proffits Emoluments and other things chargable by this Act together with the Assesment of the respective Rates thereby Imposed on each perticular Person according to the Rules and Directions thereof without Concealment Love Favour Dread or Malice upon paine of Forfeiture of any Summe not exceeding Five pounds to be Levyed as by this Act is appointed and shall alsoe then returne the Names of two or more able and sufficient Persons within the Bounds and Limitts of those Parishes or Places where they shall be chargeable respectively as aforesaid to be Collectors of the Money due to their Majesties by this Act for whose paying unto the Receiver Generall to be appointed by their Majesties their Deputy or Deputies in manner following such Moneys as they shall be charged withall the Parish or Place by whome they are soe Employed shall be answerable which Certificates and Assesments shall be ascertained and returned in to the Commissioners at or before the Twentyeth Day of June One thousand six hundred eighty nine next comeing And upon the Delivery and Returning in of such Certificates or Assessments unto the said Commissioners they or any Two or more of them shall forthwith issue out and deliver their Warrants or Estreats to such Collectors as aforesaid for the speedy Collecting and Levying of the said Assesments and all Moneys and Rates due thereupon according to the intent and subsequent Directions of this present Act Of all which the said Collectors are hereby required to make Demand of the Parties themselves or at the Places of their last abode within Six dayes after the receipt of such Warrants or Estreates and to Levy and Pay in the same on or before the Twentyeth day of July One thousand six hundred eighty nine at such Place as the Commissioners shall appoint unto the respective Receiver Generall his Deputy or Deputyes who are hereby Impowered and Required to call upon and hasten the Collectors to the said Payment And after the said Twentieth day of July to Levy by Warrant under the Hands and Seales of any Two or more of the Commissioners upon the Collector by Distresse such Summe and Summes of Money as he hath received and as ought by him to have beene paid and is not paid by reason of his failure in doeing his Duty according to the Direction of this Act.
XIII. Duplicate of Sum charged within every Hundred, &c. returned into the Exchequer under the Hands and Seals of Commissioners before 30th August 1689.
Appeals to be first determined, and like Duplicates delivered to Receivers General, and Money paid before 20th Sept. 1689; Commissioners may examine Presenters of Certificate, and if they have Cause to suspect that Property is of greater Value than represented, then to proceed against the Parties.
And bee it Enacted That a true Duplicate of the whole Summe charged within every Hundred Lath Wapentake Parish Ward or Place Rated and Assessed in pursuance of this Act without nameing the Persons shall under the Hands and Seales of Two or more of the Commissioners thereunto appointed be returned into Their Majesties Exchequer before the Twentyeth Day of August which shall be in the Yeare of our Lord One thousand six hundred eighty nine (all Appeales being first determined) And that like Duplicates be alsoe in convenient time made out and delivered unto the Receivers Generall soe as every of them may be duely charged to answere their respective Collections and Receipts and that the Money thereupon due be paid into Their Majestyes Exchequer before the Twentyeth day of September which shall be in the Yeare of our Lord One thousand six hundred eighty nine and upon Returne of [any (fn. 10) ] such Certificate the said Commissioners or any Three or more of them shall and may if they see cause Examine the Presenters thereof And if the said Com[m]issioners or any Three or more of them within the severall Limitts shall at the time of the delivery of the Certificates or Six dayes after have certaine knowledge or vehemently suspect that any person or persons who ought to be mentioned in the said Certificates is or are ommitted or that any person or persons in the said Certificate mentioned is or are of a greater Value or Estate then in the said Certificate is mentioned the said Commissioners or any Three or more of them shall have power to warne such person or persons to appeare before them at a Day and Place prefixed to be Examined [touching their Substance and Value or (fn. 10) ] touching other Matters which may any wayes concerne the Premisses And if the person or persons warned to be soe Examined shall neglect to appeare not haveing a reasonable Excuse for such his Default every person soe makeing Default shall pay unto Their Majestyes double the Summe of the Rate he should or ought to have beene sett at
XIV. Commissioners may enquire, but not on Oath, into the Value of Property assessed.
Receiver General 2d. in the Pound. The Collector 3d.
And moreover the said Commissioners or any Three or more of them shall have Power by all Lawfull wayes and meanes without Oath to Examine and inquire into the Value and Substance of such Persons as are soe chargeable by this Act and to sett such Rate or Rates upon every such person or persons as shall be according to the true intent and meaning of this Act And the said Receiver Generall shall have an Allowance of Two pence in the pound for all Moneys which shall be by him Paid into the Receipt of the Exchequer And that every Collector shall have Three pence in the pound for what Money he shall pay to the Receiver Generall his Deputie or Deputies
XV. Commissioners Clerks 2d. per Pound.
Persons assessed refusing to pay on Demand, Officer may distrain; Proceedings thereon.; Persons assessed not paying in Twenty Days, and where no sufficient Distress, Party imprisoned in the Common Gaol without Bail.; Persons aggrieved by Rate, &c. may complain to Commissioners. Commissioners
And for the carefull writeing and transcribing the said Warrants Estreats and Duplicates in due time Bee it further Enacted that the Commissioners Clerks who shall respectively performe the same shall by Warrant under Two or more of the Commissioners Hands have and receive from the respective Receivers Generall their Deputie or Deputies Two pence in the pound of all such Moneys as he shall have Received by vertue of such Warrants and Estreats who is hereby appointed and allowed to pay the same accordingly And if any Person or Persons shall refuse to pay the severall Summe and Summes and Proportions appointed by this Act for such Person to pay upon Demand made by the Officer or Collector of the Place according to the Precept or Estreats to him delivered by the said Commissioners It shall and may be Lawfull to and for such Officer or Collector who are hereby thereunto Authorized and Required for Non payment thereof to Distraine the Person or Persons soe refuseing by his or their Goods or Chattells and the Distresse soe taken to keepe by the space of Foure dayes at the Costs and Charges of the Owners thereof And if the said Owner doe not pay the Summe of Money due by this Act within the said Foure dayes then the said Distresse to be appraised by Three or two of the Inhabitants where the said Distresse is taken and there to be sold by the said Officer for payment of the said Money and the Overplus comeing by the [said (fn. 11) ] Sale (if any be) over and above the Charges of takeing and keeping the said Distresse to be immediately restored to the Owner thereof And if any Person or Persons Assessed by this Act shall refuse or neglect to pay the Summe or Summes soe Assessed by the space of Twenty Dayes after Demand as aforesaid where noe [such (fn. 11) ] sufficient Distresse can or may be found whereby the same may be Levyed in every such case Three or more of the Commissioners by this Act appointed for any such City County or Place are hereby Authorized by Warrant under their Hands and Seales to Committ such Person or Persons to the Common Gaole there to be kept without Baile or Maineprize untill payment shall be made And if any Person Certifyed Assessed or Rated finde him or herselfe aggrieved with such Assessing or Rateing and doe within Ten dayes after Demand thereof made Complaine to the said Commissioners The said Commissioners or any two or more of them (whereof one of the Commissioners who Signed or Allowed his or her Rate to be one) shall and may within Fourteene dayes next after such Complaint particularly Examine the Partie soe Complaining upon his or her Oath of his or her Personall Estate aforesaid and upon due examination or knowledge thereof abate defalke increase or inlarge the said Assesment and the same soe abated increased or inlarged shall be Estreated by them into the Exchequer in manner aforesaid And to that end the said Commissioners are hereby required to meete together for the Determining of such Complaints and Appeales accordingly
XVI. Officers rated where their Office executed; other Persons not being Householders, &c. and Servants where they live.
And bee it further Enacted That every Person rated for his Office Place or publicke Imployment shall be Rated and Pay for his said Office Place or publicke Imployment in the place where the said Office Place or publicke Imployment is Executed and every Person to be otherwise Rated shall be Rated and the Summe and Summes on him or her Sett and Levyed at such places where he or she and with his or her Family shall be resident at the time of the Execution of this Act And that all Persons not being Householders nor haveing a certaine place of abode and all Servants shall be Taxed at the place where they are resident at the time of the Execution of this Act.
XVII. If Persons having several Mansions be doubly charged,
how such Persons discharged.; Persons out of the Realm rated at last Place of Abode. Persons escaping from Taxation charged at double Value.
Provided alwayes That if any Person haveing severall Mansion Houses or places of Residence shall be doubly Charged by Vertue of this Act That upon Certificate made by Two or more of the Commissioners for the County City or Place (which Certificate the said Commissioners 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 Sums there Charged upon him or them or in what capacity or respect he or they were soe Charged and upon Oath made of such Certificate before the Commissioners to whome such Certificate shall be tendred which Oath the said Commissioners are hereby Authorized to Administer when the Person and Persons soe doubly Charged shall (for soe much as shall be certified) be Discharged in every other County City or Place And if any Person at the time of the Assessing shall be out of the Realme such Person shall be Rated where such Person was last abideing within the Realme And if any Person that ought to be Taxed by vertue of this Act by changing his place of Residence or by Fraud or Covin shall escape from the Taxation and not be Taxed and the same proved before the Commissioners or two of them or two Justices of the Peace of the County where such Person dweleth or resideth at any time within Six Months next ensueing after such Tax made every Person that shall soe escape from the said 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 by this Act the said double value upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whome such proofe shall be made to be Levyed of the Goods Lands and Tenements of such Persons towards the Supply aforesaid
XVIII. Commissioners may assess other Commissioners and Assessors.
And bee it further Enacted That the Commissioners which shall be within any County or Place within their respective Limitts or the major part of them shall Tax and Assesse every other Commissioner joyned with them And the Commissioners within their Division shall Assesse every Assessor within their Division And as well all Summs upon every of the said Commissioners and Assessors as the Assesments made and presented by the Presenters as aforesaid shall be Written Estreated Levyed and Gathered as it should and ought to have beene as if the said Commissioners had not beene named Commissioners
XIX. Proviso for Scotland, Ireland, Jersey, and Guernsey.
Provided That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for or concerning any such Personall Estate as aforesaid which they or any other to their use have within the Places aforesaid
XX. Assessors or others appointed by Commissioners neglecting Duty; Penalty not exceeding £20 for any one Offence certified into Exchequer.
And bee it further enacted That if any Assessor Collector Receiver or other Person appointed by the Commissioners shall wilfully neglect or refuse to performe his Duty in the due and speedy Execution of this present Act the said respective Commissioners or any Three or more of them may and shall by vertue of this Act Impose on such person or persons soe refuseing or neglecting their Duties any Fine not exceeding the Summe of Twenty pounds for any one Offence the same to be Levyed and Certifyed as aforesaid into Their Majestyes Court of Exchequer and charged upon the respective Receivers Generall amongst the rest of the Rates aforesaid
XXI. Commissioners from Time to Time to require Accounts from Receiver General, and, in case of Failure, Money to be levied. If any Controversy between Commissioners concerning Rates, Proceedings.
Questions touching the Rates determined by Two or more Commissioners. Receiver General to give Acquittances to Collectors gratis. Collectors to deliver to Receivers General a Schedule of Names, &c. of the Persons rated making Default, to be returned into the Exchequer.
And the said Commissioners or any Two or more of them may or shall from time to time call for and require an Account from the respective Receivers Generall of all the Moneys received by them of the said Collectors and of the Payment thereof into Their Majestyes Receipt of Exchequer according to the Direction of this Act And in case of any failure in the Premisses the said Commissioners or any Two or more of them are hereby required to cause the same to be forthewith Levyed and Paid according to the true intent and meaning of this Act And in case of any Controversie ariseing betweene the said Commissioners concerning the said Rates or Assesments the Commissioners that shall be concerned therein shall have noe [Vote (fn. 12) ] but shall withdraw dureing the Debate of such Controversie untill it be determined by the rest of the Commissioners And all Questions and Differences that shall arise touching any of the said Rates Taxes Assesments or Levyes shall be heard and finally determined by two or more of the Commissioners upon Complaint thereof by them made by any Person or Persons thereby grieved without further trouble or Suite in Law And the said Receiver Generall his Deputy or Deputies shall give Acquittances gratis to the said Collectors for all Moneys of them received in pursuance of this Act which Acquittances shall be a full Discharge to the said Collectors respectively And the said Collectors shall make and deliver to the said Receivers Generall their Deputie or Deputies a perfect Schedule fairly written in Parchment under their Hands and Seales Signed and Allowed by any two or more of the respective Commissioners containing the Names and Sirnames and Places of abode of every person as well Peere or Commoner within their respective Collection that shall make default of payment of any of the Sums that shall be Rated or assessed on such person by vertue of this Act and the Summe and Summes charged on every such person the same to be by him returned into Their Majestyes Exchequer whereupon every person soe makeing default of payment may be charged by Processe of the Court according to the course thereof in that behalfe
XXII. Proviso against Double Charge in respect of Titles.
Provided alwayes and bee it Enacted That noe person shall by vertue of this Act be doubly Charged for or in respect of severall Titles Honours or Degrees but that every such person shall be Charged and Assessed for such Title Honour or Degree onely as is highest rated by this Act
XXIII. Letters Patent, from the Crown, of Privileges, &c. or Non obstantes, not to exempt from Payment of Assessment.
And bee it further Enacted by the Authoritie aforesaid That noe Letters Patents Granted by the King and Queens Majesties or any of their Royall Progenitors or to be Granted by Their Majesties to any Person or Persons Cities Burroughs or Townes Corporate within this Realme of any manner [of (fn. 13) ] Liberties Priviledges or Exemptions from Subsidies [Tolls Taxes Assessments or Ayds (fn. 13) ] shall be Construed or taken to Exempt any Person or Persons City 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 Act And all Non obstantes in such Letters Patents made or to be made in Barr of any Act or Acts of Parliament for the Supply or Assistance of Their Majesties are hereby Declared to be void and of none Effect Any such Letters Patents Grants or Charters or any Clause of Non obstante or other matter or thing therein contained or any Law or Statute to the contrary notwithstanding.
XXIV. Constables, &c. to aid in executing Warrants, &c. of Commissioners.
Provided alwayes and bee it Enacted That all Constables Headburroughs Tythingmen and others Their Majestyes Officers shall and are hereby required and enjoyned to be respectively Aiding and Assisting in the Execution of this Act and to Obey and Execute such Precepts or Warrants as shall be to them directed in that behalfe by the respective Commissioners hereby appointed or any two or more of them
XXV. Persons lending Money on Credit of Act, not exceeding £300,000, to have Tallies of Loan.
Persons furnishing Navy or Ordnance with Goods, on Certificate thereof, to have Warrants for Payment.
And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every Person and Persons who shall Lend any Moneys not exceeding Three hundred thousand Pounds in the whole to Their Majestyes upon the Credit of this Act and pay the same into the Receipt of the Exchequer shall immediately have a Tally of Loane strucke for the same and an Order for his Repayment bearing the same date with his Tally In which Order shall be alsoe contained a Warrant for payment of Interest for Forbearance after the Rate of Seven pounds per Centu[m] per Ann[um] for his Consideration to be paid every Three months untill Repayment of his Principall And that all Person and Persons who shall furnish Their Majestyes Their Officers of the Navy or Ordnance with any Wares Goods Shipps Victualls or any other Necessaries for the Service aforesaid shall upon Certificate of the Commissioners and Officers of the Navy or of the Master or Commissioners and Officers of the Ordnance or some of them without delay forthwith have made out to them Warrants or Orders for the Payment of the Moneys due or payable unto them which Certificate the said Officers of their Navy Commissioners and Officers of the Ordnance shall make without Fee Charge or Delay.
XXVI. Orders for Re-payment of Money lent, and Orders signed by Treasury, to be registered in course.
And that all Orders for Repayment of Money Lent shall be Registred in Course according to the Date of the Tally respectively And that all Orders Signed by the Lord Treasurer or Lords Comissioners of the Treasury and Under-Treasurer of the Exchequer for payment of Moneys for Goods Wares Victualls and other Necessaries furnished to Their Majestyes Their Officers Master or Commissioners as aforesaid shall be Registred in Course according to the time of bringing to the Office of the Auditor of Receipt the Certificates above mentioned
XXVII. Orders signed by Treasury entered in course.
And that all Orders soe Signed for Payments directed by Their Majestyes shall be Entred in Course according to their respective Dates And none of the sorts of Orders above mentioned either for Loanes of Money Supplies of Wares Goods Victualls or other Necessaries or by Speciall Direction shall have preference one before another but shall all be Entred in their Course according to the Dates of the Tallies the Times of bringing their Certificates and the Dates of the Orders for Payments Directed by Their Majestyes as they are in point of time respectively before each other
XXVIII. Persons to be paid in course as their Orders stand entered.
And that all and every person and persons shall be paid in Course according as their Orders shall stand Entred in the said Register Booke be it Orders for Payments Directed by Their Majesties or of Moneys Lent or for Wares Com[m]odities Ships Victualls or other Necessaries furnished as aforesaid soe as that the Person Native or Forreigner his Executors Administrators and Assignes who shall have his Warrant or Order Warrants or Orders first Entred in the said Booke of Register shall be taken and accounted as the first Person to be paid upon the Moneys to come in by vertue of this Act And he or they that shall have his or their Warrants or Orders Warrant or Order next Entred shall be taken and accounted to be the second person to be paid and soe successively and in Course
XXIX. Monies raised by Assessments to be liable in the like Order
And that the Moneys to come in by this Act shall be in the same Order lyable to the Satisfaction of the said respective Parties their Executors Administrators or Assignes successively without preference of one before another and not otherwise and not be divertible to any other use intent or purpose whatsoever
XXX. No Fees to be taken for providing or making Registers, Entries, &c.
Penalty, Treble Damages and Costs of Suit, and Officer demanding, &c.; Fee to lose his Place; Undue Preference by Officer; Action by Party grieved and Loss of Place.
And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any Their Majestyes Subjects for providing or makeing of any such Bookes Registers Entries View Search or Certificate in or for payment of Money Lent or the Interest thereof or for payment of any Money upon any Order upon any Contract for Wares and Goods furnished to the Use of Their Majestyes Navy and Ordnance as aforesaid by any of Their Majesties Officer or Officers their Clerks or Deputies on paine of payment of Treble Damages to the partie grived by the partie offending with Costs of Suite or if the Officer himselfe take or demand any such Fee or Reward then to lose his place alsoe And if any undue preference of one before another shall be made either in point of Registry contrary to the true meaning of this Act by any such Officer or Officers then the party offending shall be lyable by Action of Debt or on the Case to pay the value of the Debt Damages and Costs to the partie grieved and shall be forejudged from his Place or Office
XXXI. The like as to Deputy.
And if such preference be unduely made by any his Deputy or Clerke without direction or privity of his Master Then such Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall be for ever after uncapeable of his Place or Office
XXXII. Auditor, Clerk of the Pells, or Teller offending, or their Deputies, liable to Forfeiture and Action.
And in case the Auditor shall not Direct the Order or the Clerke of the Pells Record or the Teller make payment according to each persons due place and Order as aforedirected then he or they shall be judged to Forfeit and their respective Deputies and Clerks herein offending to be lyable to such Action Debt Damages and Costs in such manner as aforesaid
XXXIII. Penalties, &c. how recovered.
All which said Penalties Forfeitures Damages and Costs to be incurred by any of the Officers of the Exchequer Navy or Ordnance or any their Deputies or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of Their Majesties Courts of Record at Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed
XXXIV. What not interpreted undue Preference where Tallies brought the same Day.
Provided alwayes and bee it hereby Declared That if it happen that severall Tallies of Loane or Certificates for Wares delivered or Orders for payments directed by Their Majestyes as aforesaid beare Date or be brought the same day to the Auditor of the Receipt to be Registred Then it shall be Interpreted noe undue preference which of those he Enters first soe he Enters them all the same day.
XXXV. The like Enactment when Auditor, Clerk of the Pells, and Teller pay subsequent Orders when first demanded.
Provided alsoe That it shall not be Interpreted any undue preference to incurr any penaltie in point of payment if the Auditor direct and the Clerke of the Pells Record and the Teller 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 Money and bring their Order in their course soe as there be soe much Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them Interest upon Loane being to cease from the time the Money is soe reserved and kept in Banke for them
XXXVI. Proviso for Right of Persons having Money due to them to assign their Interest in Warrants, &c.
Memorial of such Assignment to be made without Fee. Assignments not to be released by Assignor.
And bee it further Enacted by the Authoritie aforesaid That every Person or Persons to whome any Money shall be due by vertue of this Act after Warrant or Order Entred in the Booke of Register aforesaid for payment thereof his Executors Administrators or Assignes by Indorsment of his Order or Warrant may Assigne and Transferr his Right Title Interest and Benefit of such Warrant or Order or any part thereof to any other which being Notified in the Office of the Auditor of the Receipt aforesaid and an Entry or Memoriall thereof alsoe made in the Booke of Registry aforesaid for Warrants (which the Officers shall upon request without Fee or Charge accordingly make) shall intitle 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 Assignements to make void release or discharge the same or any the Moneys thereby due or any part thereof
XXXVII. Where Actions, &c. commenced against Persons executing Act, they may plead the General Issue, and recover Treble Costs on Nonsuit, &c. of Plaintiff.
And bee it further Enacted by the Authoritie aforesaid That if any Action Plaint Suite 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 Act such person or persons soe Sued in any Court whatsoever shall or may plead the Generall Issue Not guilty and upon any Issue joyned may give this Act and the speciall Matter in Evidence and if the Plaintiffe or Prosecutor shall become Nonsuite or forbeare further Prosecution or suffer Discontinuance or if a Verdict passe against him the Defendant and Defendants shall recover their treble Costs for which they shall have the like Remedy as in any Case where Costs by the Law are given to Defendants
XXXVIII. Parents, &c. of Infants making Default, to pay.
And bee it further Enacted and Ordained That the respective Parents Guardians and Tutors of every Person under the Age of One and twenty yeares shall upon default of payment by such Person and upon Demand pay what is due and payable by this Act for every such Person resideing in their Family or under their Tuition and not Exempted as before herein is mentioned
XXXIX. Lodgers and Servants taxed at Place of Residence at Execution of Act.
And bee it Enacted That all Persons not being Housholders not haveing a certaine Place of Abode and all Servants shall be Taxed at the Place where they shall be resident at the time of the Execution of this Act and not otherwise
XL. The Times and Manner in which Collectors to pay Monies collected under this Act.
And bee it further Enacted by the Authoritie aforesaid That all Moneys due and payable by this Act shall be paid by the particular Collectors of the respective Countyes Cities Burroughes Townes Parishes and Places who shall Collect the same unto such Receiver Generall as shall by Their Majestyes be appointed to Receive the same or to the Deputy or Deputies of such Receiver Generall to be appointed under his Hand and Seale whereof Notice shall be given by the Receiver Generall unto the Commissioners or any two of them within their respective Divisions within Ten dayes after their first generall Meeting and soe from time to time within Ten dayes after every Death or Removeall of any Deputy if any such shall happen And the Receipt of such Receiver Generall his Deputy or Deputies or any one of them shall be a sufficient Discharge unto every such Collector
XLI. Collectors not obliged to travel above 10 Miles to make their Payments.
And bee it further Enacted That the particular Collectors for payment of any Summes by them received unto such Receiver Generall or his Deputy shall not be obliged to Travell above Ten Miles from the Place of their Habitations
XLII. Receivers General within One Month to give Commissioners a Receipt of Monies received by him.
Such Receipt to be a Discharge of the Hundred, &c.
And bee it further Enacted by the Authority aforesaid That every Receiver Generall from time to time within the space of one Month next after he shall have received the full Summe that shall be charged upon any Hundred or Division for each particular Payment that is to be made to such Receiver Generall by vertue of this Act shall give to the Commissioners that shall act in such Hundred or Division a Receipt under his Hand and Seale acknowledging his Receipt of the full Summe charged upon such Hundred or Division for such particular Payments which Receipt shall be a full Discharge of such Hundred or Division for such particular Payments both against Their Majesties Their Heires and Successors
XLIII. Receiver General certifying Arrears where none are due, or unduly setting insuper.
Penalty, Treble Damages, to be recovered by Action, and Forfeiture of double the Sum unduly certified.
And for the better preventing of such unjust Vexations as might be occasioned by such Persons as shall be appointed Receivers Generall of any of the Summs of Money granted by this Act And to the intent the said Receivers Generall may returne a true Account into Their Majestyes Court of Exchequer of such Sums of Money as shall be received by them and every of them their and every of their Deputy and Deputies Bee it further Enacted by the Authoritie aforesaid That if any such Receiver Generall shall returne or Certifie into the said Court any Summe or Sums of Money to be in Arreare or Unpaid after the same have beene received either by such Receiver Generall or by his Deputy or Deputies or any of them or shall cause any person or persons to be sett insuper in the said Court for any Summe or Summes of Money that hath beene soe Received That then every such Receiver Generall shall forfeit to every person and persons that shall be Molested Vexed or Damaged by reason of such unjust Certificate Returne or Setting insuper treble the Damages that shall be thereby occasioned The said Damages to be recovered by Action of Debt Bill Plaint or Information in which noe Essoigne Protection or Wager of Law shall be allowed nor any more then one Imparlance And shall alsoe Forfeite to Their Majestyes Their Heires and Successors double the Summe that shall be soe unjustly Certifyed or Returned or caused to be sett insuper
XLIV. Commissioners not liable to Penalties of 25 Car. II. c.2.
And bee it further Enacted by the Authoritie aforesaid That noe Com[m]issioner or Commissioners who shall be Imployed in the Execution of this Act shall be lyable for or by reason of such Execution to any of the Penalties mentioned in an Act made the Five and Twentyeth Yeare of King Charles the Second For the preventing of Dangers which may happen from Popish Recusants
XLV. Penalties, for the levying of which no Provision is made, to be levied by Distress under Warrant of Commissioners.
Provided alwayes and bee it Enacted That all Penalties and Forfeitures to be incurred for any Offences against this Act for which there is noe way of Levying therein before prescribed or appointed shall be Levyed by Warrant of any two or more of the respective Commissioners of the Division or Place where any such Offence was or shall be com[m]itted by Distresse and Sale of the Goods of the Offender rendring the Overplus to the Owner thereof after a Deduction of reasonable Charges for Distraining the same
XLVI. Commissioners at General Meetings, after Appeals determined, to cause Duplicates of Sums levied to be written and delivered to Sheriff, and to be by him transmitted into the Exchequer 1st Nov. 1689.
And bee it further Enacted That the Commissioners in every County at a Generall Meeting to be by them appointed after all Appeales shall be first determined shall cause Duplicates of the whole Summe charged within every Hundred Lath Wapentake Parish Ward or Place Rated and Assesed in such County in pursuance of this Act without nameing the Persons to be fairly written in Parchment and ascertained under two or more of their Hands respectively to each Duplicate and the same soe by them subscribed and ascertained shall be joyntly and together delivered to the Sheriffe of such County and be by him transmitted to the Exchequer at or before the First day of November One thousand six hundred eighty and nine
XLVII. Interest at £7. per Cent. on Monies lent on Credit of 1 W. & M. c. 3. ante.
And bee it further Enacted by the Authoritie aforesaid That for all and every Summe and Summes of Money that is are or shall be Lent or Advanced by way of Loane upon the Security of an Act of this present Parlyament Entituled An Act for the Granting a present Ayde to Their Majestyes the respective Lenders thereof shall have Interest for forbearance thereof after the Rate of Seven pounds per Centum per Annum for his Consideration to be paid every Three months untill Repayment of his Principall The said recited Act or any other Act or Law to the contrary notwithstanding
XLVIII. Menial Servants refusing, &c. to pay Assessments, Master or Mistress to pay, and may deduct out of Wages.
And bee it further Enacted That in case any Meniall Servant receiveing Wages shall upon the demand of such Assessment or Moneys as are due from him or her by vertue of this Act refuse or neglect to pay the same to the respective Collectors in such case his or her Master or Mistresse shall pay such Servants Assessments And it shall then be lawfull for such Master or Mistresse to deduct and stopp the same out of such Wages as shall or ought to be next paid unto such Servant Any Law or Custome to the contrary notwithstanding
XLIX. Proviso for Persons dispossessed of their Estates in Ireland by reason of the Rebellion.
Except certain Persons having Estates in England.
Provided alwayes and bee it Enacted by the Authoritie aforesaid That noe person or persons who by reason of the present Rebellion in Ireland are dispossest of their Estates in that Kingdome shall be charged with or made lyable to pay any of the Summe or Summes intended to be paid by the severall Degrees of Persons in this Act mentioned Any thing in this Act contained to the contrary notwithstanding unlesse such person or persons being of or above the Degree of a Baron shall have in the Kingdome of England an Estate of the cleare yearely value of One thousand pounds or being of the Degree of a Baronet Knight Esquire or Gentleman and haveing an Estate of the cleare yearely value of Five hundred pounds in the Kingdome of England aforesaid.