Statutes of the Realm: Volume 6, 1685-94. Originally published by Great Britain Record Commission, s.l, 1819.
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Grant of Rates on Personal Estates (after Payment of Debts, &c.) 12d. in the Pound according to the yearly Profit thereof; viz. 6s. for every £100. worth of such Estate, and so in Proportion.
Wee Your Majestyes most Dutifull and Loyall Subjects the Commons Assembled in Parlyament haveing entred into a serious Consideration of the extraordinary Occasions which engage Your Majestyes in a great and present Expence for the necessary Defence of Your Realmes and being desireous to raise proportionable Aides and Supplies doe humbly Present Your Majesties with the Free Gift of the Rates and Assesments herein after mentioned And beseech Your Majestyes 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 Com[m]ons in this present Parlyament Assembled and by the Authoritie of the same That Their Majestyes shall have and receive the Rates and Assesments hereafter mentioned of and from every Person Spirituall and Temporall of what Estate or Degree soever he or they be Which said Rates or Assesments shall be Taxed Assessed Levyed and Paid into Their Majestyes Receipt of Exchequer according to the Tenor of this Act and in manner and forme following (that is to say) That all and every Person and Persons Bodies Politicke and Corporate Guilds and Fraternities within this Kingdome of England Dominion of Wales and Towne of Berwicke upon Tweede haveing any Estate in Goods Wares Merchandizes or other Chattells or Personall Estate whatsoever either in their owne Possession or in the possession of others in trust for them (except and out of the Premisses deducted such Summes of Money as he or they doe bona fide owe and alsoe the Stocke upon Lands and such Goods as are used for Houshold stuffe) shall yield and pay unto Their Majestyes Twelve pence in the Pound according to the [true (fn. 1) ] yearly Profitt thereof for one Yeare to be Assessed Levyed and Collected in manner herein after mentioned (that is to say) For every Hundred pounds worth of such Goods Wares Merchandizes or other Chattells or Personall Estate the Summe of Six shillings and soe after that rate for every greater or lesser quantity
II. 12d. for every 20s. on Offices.
And bee it further Enacted by the Authoritie aforesaid That all and every Person and Persons Commissioner and Commissioners haveing useing or exerciseing any Office or Imployment of Profitt (such Military Officers who are or shall be in Muster or Pay in Their Majestyes Army or Navy onely excepted) shall yield and pay unto 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 or Profitts [accruing to him or them (fn. 2) ] by reason or occasion of their severall Offices or Imployments to be Assessed Imposed Levyed and Collected in such manner as hereinafter is mentioned
III. 12d. for every 20s. for Rents of Lands, Mines, Tythes, &c.
the like on Lands of Corporation, &c.; to be estimated at a Rack Rent; by Two equal Payments, the First to be made on 1st Dec.1689.
And to the end a further Aide and Supply for their Majesties Occasions may be raised by a Charge upon all Lands Tenements and Hereditaments with as much Equality and Indifferency as is possible by a Pound Rate of Twelve pence for every Twenty shillings of the true yearely value for One yeare onely and noe longer Bee it further Enacted by the Authoritie aforesaid That all and every the Mannours Messuages Lands and Tenements as well Freehold as Copyhold as alsoe all Quarries all and every the Mines of Coale Tinn or Lead and all Iron Works and Salt Works all Allom Mines or Works all Parks Chases Warrens Woods Underwoods and Copices Fishings Tythes Tolls and all other yearely Profitts and Hereditaments of what nature or kinde soever they be situate lying and being happening and ariseing within the Kingdome of England Dominion of Wales or Towne of Berwicke upon Tweede or within any the Countyes Cities Burroughs Townes Divisions Rideings Hundreds Lathes Wapentakes Parishes and Places thereof as well within ancient Demeasne 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 true yearely value And all and every Person and Persons Bodies Politick and Corporate Guilds Misteries Fraternities and Brotherhoods whether Corporate or not Corporate haveing or holding in his her or their actuall possession any Mannours Messuages Lands Tenements or other the Hereditaments or Premisses shall yield and pay unto Their Majesties the Summe of Twelve pence for every Twenty shillings by the yeare which the said Mannours Messuages Lands Tenements 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 yearely value thereof without any respect had to the present Rents reserved for the same if such Rents have beene reserved upon such Leases or Estates made for which any Fine or Income hath beene paid or secured and without any respect had to any [former (fn. 3) ] Rates or Taxes thereupon imposed Which said Summe of Twelve pence for every Twenty shillings by the yeare of the said true yearely value of the Premisses shall be Assessed Levyed and Collected in manner hereafter mentioned and shall be paid into the Receipt of their Majestyes Exchequer by two equall Payments the first Payment thereof to beginne and to be made upon the First day of December which shall be in the Yeare of our Lord One thousand Six hundred eighty and nine
IV. Recital that many of such Lands, Mines, Tythes, &c. may be incumbered.
Landlords, &c. of such Lands, &c. may retain 12d. in the Pound out of such Charges.; Bodies Politic being indebted allowed after the Rate of 12d. in the Pound out of the Interest to grow due on such Debt by their Creditors, notwithstanding any Agreement to the contrary.; And all Incumbrancers to allow such Deductions; and the Tenants indemnified from any further Payment of the 12d.
And whereas many of the Mannours Messuages Lands Tenements Tythes Hereditaments or Premisses intended by this Act to be Charged with the Pound Rate as aforesaid stand incumbred with or are subject and lyable to the payment of severall Rent Charges or Annuities issueing out of the same or to the payment of diverse Fee-farme Rents Rents-Service or other Rents thereupon reserved by reason whereof the true Owners and Proprietors of such Mannours Messuages Lands Tenements Hereditaments and Premisses doe not in truth receive to their owne use the full yearely value of the same for which neverthelesse they are by this Act Charged to pay the full Pound Rate of Twelve pence for every Twenty shillings of the true yearely value It is therefore Declared and Enacted by the Authoritie aforesaid That it shall and may be lawfull to and for the Landlords Owners and Proprietors of such Mannours 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 or their Hands Twelve pence in the Pound out of every Fee farme Rent and other Annuall Rent or Payment Charged upon or issueing out of the Premisses or any part thereof or thereupon reserved And all and every Person or Persons Bodies Politicke or Corporate being indebted in any Summe or Summes of Money upon Contract for Interest shall for the better enabling them to pay and beare the Rates and Charges herein before respectively Imposed upon them be allowed by vertue of this Act 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 Thirtyeth day of November One thousand six hundred eighty nine and the Thirtyeth day of November One thousand six hundred ninety by his or their respective Creditor or Creditors out of the Debts soe by them oweing as aforesaid and may and are hereby enabled to deduct retaine and discount the same Any Contract 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 Intituled to such: Rents and Annuall Payments are hereby required to allow such Deductions and Payments upon the Receipt of the Residue of such Moneys as shall be due and payable to them as aforesaid And all Tennants are hereby saved harmlesse from any further payment of the Twelve pence in the Pound soe deducted 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
V. Their Majesties to appoint Commissioners for putting this Act in Execution.
Qualification.; Commissioners to meet on or before Sept. 3, 1689.; Commissioners to divide themselves.; Commissioners to direct Precepts to a certain Number of Inhabitants, &c. to appear before them, and on their Appearance Commissioners to openly read the Rates, and instruct them how to act in Execution of this Statute. Officers absenting themselves unduly, on Proof on Oath, or Persons appearing refusing to serve. Penalty. Commissioners to appoint Assessors; and to appoint a Day for Assessors to bring in their Certificates; and to enjoin Assessors to inform themselves of the Value of Property of Persons charged; and then to assess all such Persons according to Act; and to bring with them at the Day prefixed for their Appearance, their Certificates and Returns of Persons to be Collectors.; Parish, &c. answerable for Collectors paying in to Head Collectors. Assessors making Default. Penalty.
And bee it further Enacted by the Authoritie aforesaid That for the better Assessing Ordering Levying and Collecting 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 it shall and may be lawfull for their Majesties to issue out or cause to be issued out under the Great Seale of England such and soe many Commissions as their Majestyes shall thinke fitt and therein and thereby to nominate constitute and appoint such and soe many Persons being Resident and haveing reall Estates to the value of One hundred pounds a yeare in the respective Counties or Shires for which they shall be soe Nominated to be Commissioners for putting this present Act in Execution and alsoe soe many of them to be of a Quorum as their Majestyes shall thinke convenient for the Execution of this Act Which said Commissioners soe as aforesaid to be nominated and appointed shall in the respective Counties Cityes Borroughes Divisions Townes and Places for which they shall be appointed Commissioners respectively meete together at the most usuall or common Place of meeting within each of the said Counties Cities Burroughs Divisions Townes and Places respectively at or before the Third day of September which shall be in the Yeare of our Lord One thousand six hundred eighty nine or such other Day as their Majestyes by their Commission shall appoint 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 requireing them to appeare before the said Com[m]issioners at such Place and Time not exceeding Ten dayes as they shall appoint And at such their Appearances the said Commissioners shall openly read or cause to be read unto them the Rates and Assessments in this Act mentioned and alsoe openly declare the Effect of their Charge to them and how and in what manner they ought and should make their Certificates and how they ought to proceede in the Execution of this Act according to the Rates aforesaid And if any High Constables Petty Constables Bayliffes Inhabitants or other Officers or Ministers to whome any Precept shall be directed shall absent themselves without lawfull Excuse to be made out by the Oaths of two Credible Witnesses or if any Person appearing shall refuse to serve then every such Person soe makeing default or refuseing to serve shall for every time of such default or refusall forfeite and lose unto their Majesties such Summe as the Commissioners or the major part of them being present shall thinke fitt not exceeding the Summe of Forty shillings And at or after such generall Meeting had and Charge given as aforesaid the said Com[m]issioners shall take [care (fn. 4) ] that Warrants be issued forth and directed to Two at the least of the most able and sufficient Inhabitants of each Parish Township or Place within their respective Divisions thereby appointing and requireing them to be Assessors of all and every the Rates and Duties by this Act imposed and shall therein alsoe appoint and prefix a certaine Day and Place for the said Assessors to appeare before them and to bring in their Certificates in Writeing of the Names and Sirnames 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 in Goods Chattells or other Personall Estate (Stocke upon Land and Goods used for Houshold stuffe excepted) or in Offices or Imployments of Profit And the said Assessors are therein alsoe to be required and are hereby injoyned to ascertaine and informe themselves by all lawfull wayes and meanes they can of the true and full Rate and Valuation of the true yearely Rents and Profits of all Mannours Messuages Lands Tenements as alsoe all Quarries Mines of Coale Tynn or Lead all Iron works and Salt works Allom Mines or Works Parks Chases Warrens Woods Underwoods and Coppices Fishings Tythes Tolls and other Hereditaments of what nature or kinde soever situate lying and being happening and ariseing 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 Mannours Messuages Lands Tenements and Premisses before appointed to be charged after the rate of Twelve pence for every Twenty shillings of the true 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 Assessment 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 Constablewicks or Places where they shall be chargeable respectively to be Collectors of the Moneys to be paid to Their Majesties by this Act For whose paying in to the head Collectors in manner hereafter mentioned such Moneys as they shall be charged withall the Parish or Place wherein they are soe Imployed shall be answerable And if any Assessors soe as aforesaid appointed or to be appointed shall neglect 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 which Oath the said Commissioners or any two of them have power to administer) every such Assessor shall for every such neglect refuseall or default forfeite and lose unto Their Majesties such Summe as the Commissioners shall thinke fitt not exceeding the Summe of Ten Pounds 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
Oath by Assessor.; Commissioners to administer the said Oath.
You shall Sweare Well and Truely to Execute the duty of an Assessor and to cause the Rates and Duties Imposed by an Act Intituled An Act for a Grant to their Majesties of an Aide of Twelve pence in the Pound for One Yeare for the necessary Defence of Their Realmes 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 Grieve for Hatred or Ill Will Soe helpe you God. Which Oath any two Commissioners in the County where the said Assessment is to be made have hereby power and are required to Administer
VI. Rates to be ascertained, and Certificates returned to Commissioners, on or before Oct. 12, 1689. Commissioners may give further Time. Assessors to give Copy of Certificates, &c. to the Commissioners, and the Commissioners or Two of them, if they approve, to sign and seal Duplicates, and deliver the same to Receiver General, &c.
And also certify a true Copy of the Sums assessed to the Exchequer, under Hand and Seal, on or before Nov. 25, or within 30 Days after.; Duty of the King's Remembrancer in the Exchequer thereon.
And bee it further Enacted by the Authority aforesaid That the Rates and Assessments upon all Goods Chattells Personall Estate Offices and Publique Places and Imployments charged by this Act shall be ascertained and the Certificates thereof returned to the Commissioners upon or before the Twelfth day of October One thousand six hundred eighty nine unlesse the Commissioners shall thinke fitt to give further time And alsoe the Taxations and Assessments 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 respective (fn. 5) ] Certificates thereof returned in to the Commissioners upon or before the Twelfth day of October aforesaid unlesse the Commissioners shall thinke fitt to give further time And the said Assessors are hereby required to give one Copy of their Certificates or Assessments fairely written and subscribed by them unto the said Commissioners by whome they were appointed and the said Com[m]issioners or any two or more of them are hereby ordered and required to cause the said severall and respective Assesments 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 Subcollectors And shall likewise deliver or cause to be delivered other Copies thereof soe Signed and Sealed unto the Head Collectors and Receivers Generall according to their severall and respective Collections and Receipts And moreover the Commissioners shall cause a true Copy or Extract of the whole Summes Assessed and Charged within every hundred Lath Wapentake Parish Ward or Place Rated or Assessed in pursuance of this Act and of the whole Summes Rated or Assessed upon Personall Estates Offices or Imployments to be Certified and Transmitted into Their Majestyes Court of Exchequer under the Hands and Seales of any two or more of the Commissioners but without nameing the Persons in such their Certificates And this the said Commissioners shall cause to be done upon or before the Twenty fifth day of November then next ensueing or within Thirty dayes after all Appeales to them made being first determined And the Kings Remembrancer in the Exchequer for the time being shall and is hereby required within Three months after the Duplicates of the last Payment shall be Transmitted to him to Transcribe all the Schedules and Duplicates of the Summes Returned to him from and for every respective County Rideing City and Towne and every Hundred Wapentake Parish Division Towne and Place therein in a Booke of Parchment in Alphabeticall Order and in a faire Legible Hand writeing and within Three months after the same shall be soe by him Received shall Transmitt all and every the same Schedules and Duplicates to the Office of the Writer of the Tallies commonly called the Auditors of the Receipt of the Exchequer who is hereby likewise Authorized and Required to Enter the same in the like Alphabeticall Order in another Booke of Parchment fairely written to be provided for that purpose
VII. Commissioners to issue their Estreats to the Subcollectors to levy Assessments.
Subcollectors thereupon to demand Assessments within Six Days, and to pay the same to the Head Collectors. Head Collectors to hasten Subcollectors in their Payments, and to distrain on them if necessary. Head Collector to make Payment to Receiver General on 30th Nov. or within 20 Days after. Receiver General to hasten Head Collectors. Rates to be paid into the Exchequer on Dec. 1, or within 30 Days after. Subcollectors to levy a Moiety of Rate on Lands, &c. and to pay same to Head Collectors before Nov. 7, or within 20 Days after; otherwise Distress.; First Payment of this Pound Rate to be mad by the 1st of Dec. or within 30 Days after. Like Proceedings as to the remaining Moiety of the said Pound Rate. Second Payment of the said Pound Rate to be made by the 1st of March, or within 30 Days after. First Payment of this Pound Rate to be made by the 1st of Dec. or within 30 Days after.; Like Proceedings as to the remaining Moiety of the said Pound Rate.; Second Payment of the said Pound Rate to be made by the 1st of March, or within 30 Days after.
And bee it further enacted by the Authoritie aforesaid That the Commissioners or any two or more of them shall issue out their Warrants or Estreats to the Subcollectors under their Hands and Seales thereby requireing them to Levy and Collect all and every the Assessments and all the Moneys and Rates due thereupon according to the Duplicate thereof by them received and according to the intent and subsequent Directions of this present Act Which said Subcollectors are hereby Required to demand all and every the Rates and Assessments herein mentioned which are laid upon Persons in respect of their Goods or Offices and to make such Demands of the Parties themselves within Six dayes after the Receipt of such Warrant and to Levy and Pay in the same upon or before the Seventh day of November in the Yeare of our Lord One thousand six hundred eighty nine or within Twenty dayes after at such Place as the Commissioners shall appoint unto their respective Head Collectors who are hereby required to call upon and hasten their Subcollectors to the said Payment And at or upon the Fourteenth day of November then next ensueing or within Twenty dayes after to Levy by Warrant under the Hands and Seales of any Two or more of the said Commissioners by Distresse upon the Subcollectors respectively such Summe and Summes of Money as by him or them ought to have beene paid and is or are not paid by reason of his failure in doeing his Duty according to the Directions of this Act soe as every Head Collector may make Payment unto the Receiver Generall of the said County City or Place the full Summes by him to be paid on the Thirtyeth day of November aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to pay what he shall soe receive from the said Head Collectors into their Majestyes Receipt of Exchequer upon or before the First day of December aforesaid or within Thirty dayes after to the end that all and every the Rates and Assessments which by this Act are imposed upon any Person or Persons in respect of [his or (fn. 5) ] their Goods and Chattells or Offices or Imployments may be speedily brought into their Majesties Receipt of Exchequer and there paid in upon or before the said First day of December or within Thirty dayes after at one entire Payment And the said Subcollectors are alsoe required and injoyned to Levy one Moyety 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 respective Head Collectors on or before the Seventh day of November aforesaid or within Twenty dayes after And the said Head Collectors are to hasten the said Subcollectors And in case the same shall not be Collected by reason of the neglect or failure of Duty in the said Subcollectors the said Head Collectors are to proceede against [them (fn. 5) ] by Distresse in like manner and by like Warrant as aforesaid And every Head Collector is hereby required to make payment of what shall be soe levyed or received unto the [Reverall (fn. 6) ] Generall of the said County City or Place upon or before the Thirtyeth day of November aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to pay what he shall receive from the said Head Collectors unto their Majesties Receipt of Exchequer upon or before the First day of December aforesaid or within Thirty dayes after to the end that the first Payment of the said Pound Rate of Twelve pence in every Twenty shillings yearely may by that time be fully answered and paid in to their Majesties And the Subcollectors shall alsoe Levy the other Moyety of the said Pound Rate charged as aforesaid upon or before the Seventh day of February then next ensueing or within Twenty dayes after and shall alsoe pay the same unto the said Head Collectors upon or before the Fourteenth day of February aforesaid or within Twenty dayes after And the said [Head (fn. 7) ] Collectors shall make payment thereof to the Receiver Generall of the said County City, or Place upon or before the Twenty eighth day of February aforesaid or within Twenty dayes after And the said Receiver Generall is alsoe required to make payment of all which he shall soe receive into their Majestyes Receipt of Exchequer upon or before the First day of March then next ensueing or within Thirty dayes after to the end that the second Payment of the said Pound Rate soe charged as aforesaid may by that time be fully answered and paid in to their Majesties And all Commissioners Collectors and Receivers are hereby Required and Enjoyed to apply themselves with all Diligence to the most speedy and effectuall Execution of their severall and respective Duties that soe their Majesties Service herein may not be delayed or hindred through any of their wilfull Neglect or Default
VIII. Monies received by Subcollectors to be from Time to Time paid to Head Collectors.
Allowance to Subcollector. Head Collectors to pay over to Receiver General. Head Collector nominated by the Receiver General. Receiver General how far answerable. How far Subcollector to travel in Collection. Receiver General's Acquittance a Discharge to Head Collector.; Allowance to Head Collector. Receiver General to pay into the Exchequer. Allowance to Receiver General.
And it is further Enacted and Declared by the Authority aforesaid That the Moneys Received by the Subcollectors within the respective Divisions or Hundreds shall from time to time be duely paid to the Head Collector whose Receipt shall be a sufficient Discharge unto every such Subcollector which Subcollector for Gathering the said particular Summs shall retaine in his Hands for every Twenty shillings by him soe paid Three pence as a Reward for his Paines and Service And the Head Collector shall accordingly pay over the said Moneys unto the Receiver Generall of each County City or Place respectively in manner aforesaid which Head Collector or Collectors shall be nominated and appointed by the Receivers Generall of the respective Countyes which said Receivers Generall shall be answerable for all such Sums of Money as shall be by him or them Collected or Received And that noe Subcollector shall be enforced to travell above the space of Ten miles for the payment of the said Moneys that shall be by him Collected or Received And the said Receiver Generalls Acquittance shall be a sufficient Discharge unto every such Head Collector who shall retaine in his Hands for every Twenty shillings soe by him paid One peny as a Reward for his Pains and Service And the Receiver Generall shall pay the whole Sums by him Received into the Receipt of Their Majesties 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 the Exchequer upon or before the time prefixed in this Act.
IX. Allowance to the Clerks of Commissioners for transcribing Warrants, &c.
Persons refusing to pay the Rates on Demand.; Distress. To be kept Four Days; and if Rate not then paid, Distress to be sold for Payment of Rate, and Overplus to the Owner.; House may be broken open in the Daytime upon Warrant under Hands and Seals of Two Commissioners. Proceedings thereon.
And for the carefull Writeing and Transcribeing the said Warrants Estreats and Duplicates in due time it is 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 Head Collectors One peny in the Pound of all such Moneys as he or they shall have received by vertue of such Warrants and Estreats who are hereby appointed and allowed to pay the same accordingly And if any Person shall neglect or refuse to pay the severall Rates and Assessments wherewith he is Charged by this Act for or in respect of his Goods Chattells Personall Estate Offices or Employments and which he ought to pay [and (fn. 7) ] if the Pound Rate or any Payment thereof soe as aforesaid charged upon any Mannours Messuages Lands Tenements Hereditaments and Premisses shall be neglected or refused to be paid Then upon Demand made by the Officer or Collector of the Place according to the Precept or Estreat to him delivered by the said Commissioners it shall and may be lawfull to and for such Officer or Collector and they are hereby required for nonpayment thereof to Distraine the Person or Persons soe refuseing or neglecting to pay by his or their Goods or Chattells or to Distraine in and upon the Messuages Lands and Tenements soe Charged and the Goods and Chattells then and there found and the Distresse soe taken to keepe by the space of Foure 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 Act within the said Foure dayes Then the said Distresse to be Appraized by two or three of the Inhabitants where the said Distresse is taken and there to be sold by the said Officer or Collector 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 keeping the Distresse to be immediately restored to the Owner thereof 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 Commissioners any Chest Trunke [or (fn. 8) ] Box or other things where [the said (fn. 9) ] Goods are and call to their Assistance the Constables Tythingmen or Headburroughs within the Counties Townes or Places where any Refusall Neglect or Resistance shall be made which said Officers are hereby required to be Aiding and Assisting in the Premisses.
X. When Irfants chargeable, Parents, Guardians, &c. chargeable.
Parents, &c. refusing to pay, Process as against other Persons making Default.; Parents, &c. allowed such Payments in their Accounts; Tenants paying Rates, may deduct same out of their Rent.; Landlords to allow such Deductions.; Tenant hereby acquitted for Payment of Rate by them.
And bee it further Enacted by the Authoritie aforesaid That where any Person or Persons chargable with any Rates or Assessments by this Act 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 respectively upon default of Payment by such Infants shall be and are hereby made lyable to and chargeable with the Payments which such Infants ought to have made And if such Parents or Guardians or Tutors shall neglect 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 Guardians 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 Act shall be charged with any Pound Rate as aforesaid are hereby Required and Authorized to pay such Summe [and (fn. 10) ] Summes of Money as shall be rated upon such Messuages Lands Tenements Hereditaments and Premisses and to deduct out of the Rents soe much of the said Rates as in respect 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 respective Interests are hereby required to allow such Deductions and Payments upon receipt of the Residue of the Rents And every Tennant paying the said Assessment 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 actually paid unto such Person or Persons unto whome his Rent should have beene due and payable
XI. Persons rated for Offices, to pay where Office executed.
Other Persons to pay for Personal Estate where they reside.; Absentees to be rated where last abiding.; Persons rated for Lands, &c. to be rated where the Lands, &c. lic.
And bee it further Enacted That every Person Rated or Assessed for his Office or Employment shall be Rated and pay for his said Office and Employment in the County City or Place where such Office or Employment is executed And every Person who [is or (fn. 8) ] shall be Rated for or in respect of any Personall Estate to him any way belonging shall be Rated and the Summe or Summes on him or her sett shall be Levyed at such Places where he or she with his or her Family shall be resident at the time of the Execution of this Act And all Persons not being Housholders 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 Act And if any Person who ought to be Taxed by vertue of this Act shall at the time of his Assessment for or in respect of his ready Moneys or Personall Estate be out of the Realme such Person shall be Rated therefore in such County City or Place where he was last abideing within the Realme And every Person who shall be Rated or 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 Assessed in the Place where such Messuages Mannours Lands Tenements Hereditaments and Premisses respectively doe lye and not elsewhere
XII. Remedy for Persons having several Mansion Houses, being doubly charged for Personal Estate.
Persons unduly escaping Taxation; on Proof thereof before; Commissioners, or any Two Justices of Peace of the County, taxed at double Value.
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 respect of his or their Personall Estate Then 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 Seals of the Summe or Summes charged upon him or them and 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 authorised 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 City or Place And if any Person that ought to be Taxed by vertue of this Act for or in respect of his Personall Estate shall by changing his Place of Residence or by any other Fraud or Covin escape from the Taxation and not be Taxed and the same be proved before the Commissioners or any two of them or before any 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 Taxation and Payment shall be charged upon Proofe thereof at double the value of soe much as he should or ought to have beene Taxed at 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 Levied of the Goods Lands and Tenements of such Persons towards the Supply aforesaid
XIII. The Power of Commissioners to tax other Commissioners; and also to tax the Assessors.
Such Assessments to be estreated and gathered as in other Cases.
And bee it further Enacted by the Authoritie aforesaid That the Commissioners that shall be within any County, City or Place within their respective Limitts or the major part of them shall Rate Tax and Assesse every other Commissioner joyned with them for and in respect of the Goods Chattells and Personal Estate whereof such Commissioner shall be possessed And alsoe for and in respect of the Offices and Employments of Profit which at the time of such Taxation shall be held and enjoyed by such Commissioner soe as the Residence and usuall Dweling place of such Commissioner soe to be Taxed be within the Division of such Commissioners by whome he is Taxed and soe as the Office or Employment held and enjoyed by such Commissioner soe to be Taxed be likewise to be exercised within the Division or Limitts of such Commissioners by whome he is to be Taxed And the Commissioners within their Division shall alsoe Assesse every Assessor within their Division who shall be possessed of any Goods and Chattells or other Personall Estate for which by this Act he ought to be Rated and Assessed And as well all Summes upon every the said Commissioners and Assessors as the Assessments made and sett by the Assessors aforesaid shall be Written Estreated Levyed and Gathered as it should and ought to ( (fn. 11) ) have beene if the said Commissioners had not beene named Com[m]issioners
XIV. Shares in the New River, Thames Water Works, Hyde Park, and Marybone Waters, and Shares in the King's Printing House, how taxed.
Companies of Merchants in London to be assessed by Commissioners nominated for the said City.; Assessments of all the aforesaid Properties to be paid by the Governors and Treasurers of the said Companies, Water Works, and King's Printing House, and to be deducted out of their next Dividends.
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 Running water brought to the North parts of London commonly called the New River or in the Thames Water-works or in the Hyde Parke or Mary-bone Waters or any Rents or Profits ariseing thereby And all Person and Persons haveing any Share or Interest in the Stocke or Stocks for Printing of Bookes in or belonging to the House commonly called the Kings Printing house shall pay for the same the Summe of One shilling for every Twenty shillings of the cleare Yearely Value thereof And that all Companies of Merchants in London charged by this Act shall be Assessed by the Commissioners to be nominated and appointed for the said City or any Three of them for their respective joynt Stock and Stocks And all and every Person and Persons haveing any Share or Shares or Interest in the New River Water brought to the North parts of London or in the Thames Water Works or the Hyde Parke or Marybone [Waters (fn. 12) ] or any Rents or Profits ariseing thereby charged by this Act And alsoe the said Stocke and Shares for Printing as aforesaid shall be Assessed for the same in like manner by the said Commissioners or any Three of them after the Rates herein contained And the same shall be paid to such Person or Persons as the said Commissioners shall appoint by the Governours and Treasurers of the said respective Companies and by the Treasurers of the said River Water and Water Works and Stock for Printing and be deducted at and out of their next Dividends
XV. Rates payable by Peers to be received by a Collector nominated by the Peers.
Duty of such Collector.; Proviso for Scotland, Ireland, Jersey, and Guernsey, and for Inhabitants of Ireland who have fled into this Kingdom since Nov. 5, 1688.; Persons grieved by Assessment may appeal.; Commissioners may on Appeal examine Persons upon Oath; and may abate or increase Assessment.; Commissioners to meet for hearing Appeals.
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 Act for or in respect of their Personall Estates and Offices shall be received by a Collector to be nominated by the Peeres which said Collector shall cause the same to be paid into Their Majestyes Receipt of Exchequer at Westminster upon or before the First day of December in the Yeare of our Lord One thousand six hundred eighty nine or within Thirty dayes after Provided alsoe That this Act 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 or to any who haveing beene Inhabitants of Ireland and have fled into this Kingdome since the Fifth day of November One thousand six hundred eighty eight for or concerning any Personall Estate which they or any to their use have in this Kingdome of England or in the said Kingdome of Ireland And if any Person or Persons Certifyed Assessed or Rated for or in respect of any Reall [or Personall Estate (fn. 12) ] or for or in respect of any Matter or Thing for which by this Act he or they may be Rated or Charged doe finde him or themselves agrieved with such Assessing or Rateing and doe within Ten dayes after Demand thereof made complaine to the Commissioners [the said Comissioners (fn. 12) ] or any two or more of them (whereof one of the Commissioners who Signed or Allowed his or their Rate to be one) shall and may within Fourteene dayes ( (fn. 13) ) after such Complaint particularly Examine any Person or Persons upon his or their Oath (other then the Party complaining) touching the value of his or their Reall or Personall Estate and other the Matters aforesaid and upon due Examination or knowledge thereof abate defalk increase or inlarge the said Assessment And the same soe abated increased or inlarged shall be Certified or 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. Assessor, Collector, &c. neglecting his Duty, Commissioners may punish by Fine, not exceeding £5. to be levied and certified into the Exchequer. Commissioners may require Account from Receiver General.; If Failure in the Premises Commissioners to proceed forthwith.
Any Commissioner concerned in Assessment to withdraw, in case of any Debate thereon.; Questions touching Rates to be determined by Two or more Commissioners.; Receivers General and Head Collectors to give Acquittances gratis.; Subcollectors to give Schedule under Hand and Seal of Names, &c. of Persons charged making Default. Such Schedule to be delivered by Head Collector to the Receiver General, and by him returned into the Exchequer.
And it is further Enacted by the Authority aforesaid 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 Act the said respective Com[m]issioners or any three or more of them may and shall by vertue of this Act Impose on such Person and Persons soe refuseing or neglecting their Duties any Fine not exceeding the Summe of Five pounds for any one Offence the same to be Levyed and Certifyed as aforesaid into His Majestyes Court of Exchequer and Charged upon the respective Receiver Generall amongst the rest of the Rates aforesaid And the said Commissioners or any two or more of them may or shall from time to time call for and require an Accompt from the respective Receiver Generall of all the Moneys received by him of the said Head Collectors and of the payment thereof into His 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 forthwith 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 any Rates or Assessments to be laid by vertue of this Act the Commissioners that shall be concerned therein shall have noe Voice 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 Assessments or Levyes shall be heard and finally determined by two or more of the Commissioners upon Complaint thereof to them made by any Person or Persons thereby grieved without further Trouble or Suite in Law And the said Receivers Generall shall give Acquittances gratis to the said Head Collectors for all Moneys of them received And the said Head Collectors shall alsoe give Acquittances gratis to the Subcollectors for all such Moneys as shall be paid by them in pursuance of this Act And the said Subcollectors shall make and deliver to the said Head Collectors 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 Sirnames and Places of abode of every Person within their respective Collection that shall make default of payment of any of the Summs 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 Sums charged on every such Person The same Schedule to be delivered by the Head Collector to the Receiver Generall of the County City or Place respectively to be by him Returned into their Majesties Court of Exchequer whereupon every Person soe makeing default of payment may be charged by Processe of the Court according to the course of the Court of Exchequer in such Cases
XVII. Patents of Liberties no Exemption from Tax.
And bee it further Enacted by the Authoritie aforesaid That noe Letters Patents granted by their Majestyes or any of their Royall Progenitors to any Person or Persons Cities Burroughs or Townes Corporate within this Realme of any manner of Liberties Priviledges or Fxemptions from Subsidies Tolls Taxes Assessments or Aides 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 Summs of Money granted by this Act But that all and every such Person and Persons City Burrough and Towne Corporate shall pay their Proportion of all Rates and Assessments by this present Act imposed (any such Letters Patents Grants or Charters or any Clause of Non obstante matter or thing therein contained or any Law Statute Custome or Prescription to the contrary notwithstanding
XVIII. Persons inhabiting in Cities. &c. not compelled to be Collectors out of the Limits of such City, &c.
Provided alsoe That noe Person inhabiting in any City Burrough or Towne Corporate shall be compelled to be any Assessor or Collector of or for any part of the Rates and Assessments hereby granted in any Place or Places out of the Limitts of the said Burrough or Towne Corporate
XIX. Proviso for Universities, Windsor, Eaton, Winchester, and Westminster Colleges, Hospitals, Ahnshouses, and Free Schools, Readers, &c. in the said Universities. Christ's Hospital, St. Bartholomew, Bridewell, St. Thomas, and Bethlehem.
Tenants of the said Hospitals, Colleges, &c. not exempt from Taxation.
Provided alsoe That nothing in this Act contained shall be extended to charge any Colledge or Hall in either of the Universities or the Colledges of Windsor Eaton Winton or Westminster or any Hospitalls or Almshouses or any Free Schoole for or in respect of the Scites of the said Colledges or Halls or Hospitalls or Almshouses or Free Schoole or any Master Fellow or Scholler of any such Colledge or Hall or in any other Free Schools or any Reader Officer or Minister of the said Universities Colledges or Schooles or of any Almsmen of any Hospitalls or Almshouses for or in respect of any Stipend Wages or Profits whatsoever ariseing or growing due to them in respect of the said severall Places and Employments in the said Universities Colledges Halls Schools Hospitalls or Almshouses nor to charge any of the Houses or Lands belonging to Christs Hospitall or the Hospitalls of Saint Bartholomew Bridewell Saint Thomas and Betlehem Hospitall within the City of London and Burrough of Southwarke or any of them or to any Colledge or Hall in either of the Universities or to the Colledges of Eaton Winchester or Westminster or to any Hospitall Almshouse or Free Schoole whatsoever for or in respect of any Rents or Revenues payable to the said Hospitalls being to be Received and Disbursed for the immediate Use and Reliefe of the Poore in the said Hospitalls Provided That noe Tennants of any Lands or Houses by Lease or Grant from any of the said Hospitalls Colledges Halls Almshouses or Free Schools shall claime or enjoy any Freedome or Exemption by this Act 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 Almshouses or Free Schools
XX. Persons dwelling in one of the Parishes or Wards, &c. of London, or other Corporation, and having Goods, &c. in other Parishes, charged in the Parish, &c. where they dwell.
Provided alsoe That where any Person inhabiting within the City of London or any other City or Towne Corporate hath his Dwelling-house in one of the Parishes and Wards therein and hath any Goods Wares or Merchandizes chargeable by this Act in one or more of the other Parishes or Wards in the same City That then such Person shall be charged Taxed and Assessed for such his Goods or Merchandizes in the Parish or Ward where he dwelleth and not elsewhere in the said City
XXI. All Places which have been used
to be rated, to pay and be assessed in such County, &c. as heretofore.
Provided alwayes and bee it further Declared and Enacted by the Authoritie aforesaid That for the avoiding all Obstructions and Delayes in Assessing and Collecting the Summs which by this Act are to be Rated and Assessed all Places Constablewicks Divisions and Allottments 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.
XXII. Where Lands unoccupied and no Distress can be had nor Owner found; Commissioners to certify unto the Exchequer; such Certificate a sufficient Charge upon the Person and Land; and Process out of Exchequer shall issue accordingly.
Provided alwayes and bee it further Enacted That in case any Lands or Houses in any Parish Place or Constablewick shall lye unoccupied 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 unoccupied Lands cannot be Levyed That then upon Complaint thereof made to the Commissioners for the County where such Case shall happen to be the said Commissioners or any two or more of them shall certifie into their Majestyes Court of Exchequer the Name of the Person whose Land or House soe lyeth unoccupied 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 Debtor to their Majestyes 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 Summe soe Assessed be fully and effectually Levyed and Paid to Their Majestyes.
XXIII. At the Expiration of the Times prescribed for the Payment of the Rates, the Commissioners are to call before them the Collectors, and to examine and assure themselves of the several Payments; and in case of Failure in the Premises, Commissioners to proceed forthwith.
And it is hereby further Enacted and Declared That at the expiration of the respective Times in this Act prescribed for the full payment of the severall and respective Rates and Assessments herein before Granted the severall and respective Commissioners or any two or more of them within their Division and Hundred shall and are hereby required to call before them the Chiefe Collectors and Subcollectors within each respective Division and Hundred to Examine and Assure themselves of the full and whole Payment of the particular Summe and Summs 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 City Towne and Place respectively and by such Receiver Generall to the Receipt of His Majesties Exchequer to the end there may be noe failure in [the payment of (fn. 14) ] any part of the Rates and Assessments which by this Act ought to be Levyed and paid and in case of any failure in the Premisses the Commissioners or any two of them are to cause the same to be [forthwith (fn. 15) ] Levyed and paid according to the true intent and meaning of this Act
XXIV. Persons may lend Money to the Crown, on Security of Act, at £7 per cent. Such Money not to be assessed.
Provided alwayes and it is hereby Enacted That it shall and may be lawfull to and for any Person and Persons to Advance and Lend unto Their Majesties upon the Security of this Act any Summe or Summes of Money and to have and receive for the forbearance thereof after the Rate of Seaven pounds by the Hundred for One whole Yeare and noe more directly or indirectly And moreover that noe Money soe lent upon the Security of this Act,shall be rated or assessed by vertue of this Act
XXV. Repayment of such Monies how secured. Books provided.
Tally of Loan to Lender, and Warrant for Interest.; Orders for Repayment registered according to Date of Tally, and paid in Course.; Monies to come in by this Act liable to satisfy such Loans; No Fee for providing or making Books, &c. or for Payment of the Money lent, or Interest. Penalty.; Undue Preference by Officer.; Penalty.; Uudue Preference by Deputy. Penalty.; Auditor, Clerk of the Pells, or Teller, not making Payments in due Order.; Penalty.; How such Penalties to be recovered.
And to the end that all Moneys which shall be Lent unto Their Majesties upon the Credit of this Act may be well and sufficiently Secured out of the Moneys ariseing and payable by this Act Bee it further Enacted by the Authoritie aforesaid That there shall be provided and kept in Their Majestyes Exchequer (That is to say) in the Office of the Auditor of the Receipts 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 distinct from all other Moneys paid or payable to Their Majesties upon any other Branch of their Majestyes Revenue or upon any other Accompt whatsoever And that all and every Person and Persons who shall Lend any Money to their Majestyes upon the Credit of this Act and pay the same into the Receipt of the Exchequer shall immediately have a Talley of Loane strucke for the same and an Order for his Repayment beareing the same Date with his Talley 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 Orders for Repayment of Money shall be Registred in Course according to the Date of the Talley respectively without preference of one before another And that all and every Person and Persons shall be paid in course according as their Orders shall stand Entered in the said Register Booke soe as that the Person Native or Forreigner his Executors Administrators and Assignes who shall have his Order 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 who shall have his or their [Order or (fn. 15) ] Orders next Entred shall be taken and accounted to be the second Person to be paid and soe successively and in course And that the Moneys to come in by this Act shall be in the same Order lyable to the satisfaction of the said respective Partyes their Executors Administrators or Assignes successively without preference of one before another and not otherwise and not to be divertible to any other use intent or purpose whatsoever And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any Their Majestyes Subjects for provideing or makeing of any such Books Registers Entries View or Search in or for payment of Money lent or the Interest as aforesaid by any of Their Majesties Officer or Officers their Clerks or Deputies on paine of payment of treble Damages to the Partie grieved by the Party 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 or Payment contrary to the true meaning of this Act by any such Officer or Officers Then the Partie 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 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 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 forfeite and their respective Deputies and Clerks herein offending to be lyable to such Action Debt Damages and Costs in such manner as aforesaid All which said Penalties Forfeitures Damages and Costs to be incurred by any of the Officers of the Exchequer or any their Deputies or Clerks shall and may be recovered by Action of Debt Bill Plaint or Information in any of their Majestyes Courts of Record at Westminster wherein noe Essoine Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed
XXVI. Proviso where several Tallies bear Date the same Day Paying subsequent Orders, if first demanded, no undue Preference, so as Money be reserved sufficient to satisfy preceding Orders; Interest to cease from the Time Money so reserved.
Provided alwayes and be it hereby Declared That if it happen that severall Talleys of Loane or Orders for Payment as aforesaid beare Date or be brought the same day to the Auditor of the Receipt to be Registred Then it shall be interpreted noe undue Preference which of those he Enters first soe he Enters them all the same day Provided alsoe That it shall not be interpreted any undue Preference to incurr any Penalty 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 Bank for them)
XXVII. Orders for Payment of Money so lent may be assigned by Indorsement. Memorial thereof made without Fee.
Assignee may in like Manner assign such Order.
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 Order Entred in the Booke of Register aforesaid for payment thereof his Executors Administrators or Assignes by Indorsement of his Order may Assigne and Transferr his Right Title Interest and Benefit of such Order or any part thereof to any other which being notified in the Office of the Auditor of Receipt aforesaid and an Entry or Memoriall thereof alsoe made in the Booke of Register aforesaid for Orders (which the Officers shall upon request without Fee or Charge accordingly make) shall Entitle such Assignee his Executors Administrators and Assignes to the Benefitt 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
XXVIII. General Issue may be pleaded on Action brought for any Thing done in pursuance of Act. On Nonsuit, &c. Treble Costs.
And bee it further Enacted by the Authoritie aforesaid That if any Action 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 Act such Person or Persons soe Sued in any Court whatsoever shall and 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 Defendants shall recover their treble Costs for which they shall have the like Remedy as in Case where Costs by Law are given to the Defendants
XXIX. Proviso for Houses of Ambassadors, &c. Rates paid by Landlord.
Provided alwayes and bee it Enacted That every Rate Tax or Assessment which shall be made or imposed by vertue of this Act of Parliament in respect of any House or Tenement which an Ambassador 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 respectively
XXX. Proviso for privileged and extra parochial Places.
And bee it further Enacted by the Authoritie aforesaid That in all Priviledged and other Places being Extraparochiall or not within any the Constablewicks or Precincts of the respective Assessors to be appointed by vertue of this Act (although in any Monthly or other Tax they have not beene Assessed or Rated heretofore) the said Commissioners or any two or more of them shall and are hereby required to nominate and appoint 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 Act is appointed in any Parish Tything or Place and alsoe to appoint one or more Collectors who are hereby required to Collect and pay the same according to the Rules appointed by this Act for Collecting and Paying all Sums of Money payable by this Act
XXXI. Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.
Provided alwayes That nothing in this Act contained shall be construed to alter change determine or make void any Contracts Covenants or Agreements whatsoever betweene the Landlord and Tenant touching the Payment of Taxes or Assessments Any thing herein before mentioned to the contrary notwithstanding
XXXII. Commissioners not liable to Penalties of 25 Car. II. c. 2. for executing this Act.
Provided alwayes and bee it further Enacted by the Authoritie aforesaid That noe Commissioner 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
XXXIII. From 24 June 1689 the Officers of the Exchequer to take only Three-farthings in the Pound out of Monies paid to Land Forces out of Monies arising by Act, &c.
Provided alwayes and bee it Enacted by the Authoritie aforesaid That from and after the Foure and twentyeth day of June in the Yeare of our Lord One thousand six hundred eighty and nine the Officers of the Receipt of their Majestyes Exchequer shall and may receive and take for their Fees Three farthings in the Pound and noe more for all or any Summe or Summs of Money to be issued or paid to any of their Majestyes Garisons or other Land Forces out of the Moneys ariseing by an Act Intituled An Act for the Granting a present Ayd to Their Majestyes An Act Intituled An Act for Raising Money by a Poll and otherwise towards the Reduceing of Ireland and by this present Act or any other Act to be granted or made dureing this present Session of Parlyament
XXXIV. Account to be rendered to the Commons in Parliament of Monies raised by this Act or any other Act of this Session.
And it is hereby further Enacted by the Authoritie aforesaid That an Accompt shall be given and made unto the Commons in Parlyament Assembled of and for all and every Summe and Summes of Money whatsoever that shall be Collected Levyed and Paid to the Use of their Majestyes by Vertue of this present Act or of any other Act or Acts Made or Passed or to be Made or Passed at any time or times dureing this present Sessions of Parlyament