Statutes of the Realm: Volume 7, 1695-1701. Originally published by Great Britain Record Commission, s.l, 1820.
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Duties upon Dwelling Houses; to be paid Half yearly
Wee Your Majesties most dutifull and loyal Subjects the Commons in Parliament assembled being deeply sensible of the great Mischiefs occasioned and brought upon Your Majesties Subjects by the clipping of the current Coyne of this Kingdome and that itt is necessary in order to prevent the like evills for the future that such clipped Money should bee recoyned And in regard such of Your Majesties good Subjects in whose Hands such clipped Money shall happen to bee must sustaine great Losse and Damage by reason of the Deficiency thereof upon the recoineing unlesse some Recompence be provided to make good such defect to the severall Owners and Proprietors thereof have therefore chearfully and unanimously given and granted to Your Majesty as a Supply and Ayd for and towards the makeing good the Deficiency of such clipt Money the Rates Duties Impositions and Summes of Money herein after menc[i]oned And wee most humbly beseech Your Majesty that it may be enacted And be itt enacted by the Kings most Excellent Majesty by and with the Advice and Consent of the Lords Spirituall and [Temporall & (fn. 1)] Commons in this present Parliament assembled and by the Authority of the same That from and after the Five and twentieth Day of March in the Yeare of our Lord One thousand six hundred ninety six for and dureing the Terme of Seaven Yeares to commence and bee accounted from the said Five and twentieth Day of March and noe longer there shall be charged raised levyed and paid unto His Majesty His Heires and Successors For and upon every Dwelling House inhabited that now are or hereafter shall bee erected within the Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed (other then and except Cottages) the annuall or yearely Summes of Money herein after mentioned (that is to say) Every such Dwelling [House (fn. 2)] inhabited now erected or which hereafter shall bee erected within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed the yearely Summe of Two Shillings And for every such Dwelling House inhabited having Ten Windows or more and under the Number of Twenty the Summe of Foure Shilling yearely over and above the said yearely Summe of Two Shillings And for every such Dwelling House inhabited having Twenty Windows or more the yearely Summe of Eight Shillings over and above the said yearely Summe of Two Shillings Which said Summes of Money shall bee paid yearely and every Yeare dureing the said Terme of Seven Yeares upon the Nine and twentieth day of September and the Five and twentieth day of March by even and equall Porc[i]ons the First Payment thereof to bee made upon the Nine and twentieth day of September which shall be in the Yeare of our Lord One thousand six hundred ninety six.
II. Chargeable upon Occupier only.
And bee itt further enacted That the Payments and Duties hereby granted shall bee charged onely upon the Inhabitants or Occupiers for the time being of such Dwelling House his Executors or Administrators and not on the Landlord who lett or demised the same his Heires Executors Administrators or Assignes.
III. Commissioners under Stat. 7 & 8 W.III. c. 5. to be Commissioners for executing this Act.
Commissioners to meet in the several Counties, &c. at or before the 7th May 1696; and may subdivide themselves; Commissioners to direct Precepts to Inhabitants, &c. requiring them to appear there and to read the Rates, and charge them how to make Certificates, &c.; and to prefix Day to bring in Certificates of Dwelling Houses and Number of Windows; and Names of Persons, &c.; Penalty; Commissioners to appoint Collectors, for whom Parish to be answerable; Assessors to take Oath as directed by 1 W. & M. Sess. 1. c.8; Commissioners empowered to administer the Oath.
And bee itt further enacted by the Authority aforesaid That for the better Execution of this Act and for the ordering levying and paying of the severall Summes of Money hereby granted the Persons named to bee Commissioners for putting in Execution an Act of this present Session of Parliament intituled An Act for granting to His Majesty an Aid of Foure Shillings in the Pound for One Yeare for carrying on the Warr against France shall bee Commissioners for putting in Execution this present Act and the Powers therein contained in all and every the respective Counties Rideings Cities Boroughs Cinque Ports Townes and Places for the First Yeare of the said Terme of Seven Yeares for which the Duties hereby imposed are granted which said Commissioners in order to the speedy Execution of this Act shall in theire respective Counties Cities Boroughs Townes and Places for which they are appointed Commissioners respectively meete together att the most usuall or common Place of Meeting within such of the said Counties Cities Boroughs Townes and Places respectively att or before the Seventh Day of May One thousand six hundred ninety six And the said Commissioners or soe many of them as shall bee present att the first generall Meeting or the major part of them may by their Consents and Agreements 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 as to them shall seeme. meet and shall direct their severall or joint Precept or Precepts to such Inhabitants and such Number of them as they in their Discretion shall thinke most convenient to be Presenters and Assessors requireing them to appeare before the said Commissioners att such time and place as they shall appoint not exceeding Ten Dayes and att such theire appearances the said Commissioners or soe many of them as shall meete shall openly read or cause to bee read unto them the severall Rates and Duties 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 and Assessments according to the severall Rates aforesaid and shall then and there prefix another day to the said Persons to appeare before the said Co[m]missioners and bring in their Certificates in Writeing under their Hands of every Dwelling House inhabited charged by this Act within the Lymitts of those Places for which they are to act and of the number of Windows in each House unlesse the number of Windows in any House shall exceed Twenty and in such Case itt shall not bee necessary to mention in such Certificate what number of Windows any House hath above Twenty together with the Names and Sirnames of the severall Occupiers or Inhabitants of each respective House and of the severall Summes of Money they ought to pay by vertue of this Act without Concealment Love Favour Dread or Malice upon paine of Forfeiture of any Summe not exceeding Five Pounds to bee levyed as by this Act is appointed And shall also then returne the Names of Two or more able and sufficient Persons within the Bounds or Lymitts of those Parishes or Places where they shall bee Assessors respectively to bee Collectors of the severall Rates and Dutyes granted to His Majesty by this Act which shall grow due and payable within the First Yeare of the said Terme of Seven Years for whose paying unto the Receiver Generall to bee appointed by His Majesty His Deputy or Deputies in manner following such Moneys as they shall bee charged withall the Parish or Place by whom they are soe imployed shall bee answerable And every Assessor soe as aforesaid appointed or to bee appointed shall (before hee take upon him the Execution of the said Imployment) take the Oathes mentioned and required to bee taken by an Act made in the Parliament held the First Yeare of the Reigne of King William and Queene Mary entituled (An Act for the abrogating the Oaths of Allegiance and Supremacy, and appointing other Oathes) which Oathes any two or more of the Commissioners in the County City or Place where the said Assessment is to bee made have hereby Power and are hereby required to administer.
IV. Certificates of Assessments to be returned to the Commissioners before 4th of June 1696.; Commissioners to issue Warrants to Collectors for levying, &c.
And bee itt further enacted by the Authority aforesaid That the Rates and Duties charged by this Act shall be ascertained and the Certificates thereof returned to the Co[m]missioners att or before the Fourth day of June One thousand six hundred ninety six and upon the Delivery and Returne of such Certificates or Assessments unto the said Commissioners they or any two or more of them shall forthwith issue out and deliver theire Warrants or Estreats to such Collectors as aforesaid for the speedy collecting and levying of the said Dutyes as they shall respectively become due and payable and all Moneys and Rates due thereupon according to the Intent and Directions of this present Act of all which the said Collectors are hereby required to make demand of the Parties chargeable therewith or att the Places of their last Abode within Ten dayes after the said Duties hereby granted shall respectively become due and payable and upon Payment thereof to give Acquittances under their Hands (without takeing any thing for such Acquittances) unto the severall Persons who shall pay the same And that such Acquittances shall bee a full and perfect Discharge to every such Persons who shall pay the same, against His Majesty His Heires and Successors And the said Collectors are hereby required to pay in all such Summes of Money as they shall receive within Twenty dayes after the Receipt thereof att such place as the Commissioners shall appoint unto the respective Generall Receiver his Deputy or Deputies who are hereby impowered and required to call upon and hasten the Collectors to the said Payment And in default of such Payment to levy by Warrant under the Hands and Seales of any Two or more of the Commissioners upon the Collectors by Distresse and Sale of his or their Goods and Chattells such Summe and Summes of Money as hee 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.
V. Duplicate of Assessments to be made out and delivered to Receiver General.
Receiver General to pay into Exchequer on the 29th Sept. and 25th March, or within 40 Days after.; On Return of Certificate Commissioners may examine Presenters thereof, and summon Persons suspected of being omitted in Certificates, &c.; Persons summoned neglecting to appear, Penalty Double Rate.; Receiver General to have 2d. in the Pound.; Collector 3d. in the Pound.
And bee itt enacted That a true Duplicate of the said Assessments be in convenient tyme made out and delivered unto the respective Receivers Generall soe as every of them may bee duely charged to answere their respective Collections and Receipts And that the respective Receivers Generall shall pay the severall Summes of Money by them received by vertue of this Act into His Majesties Exchequer by Halfe yearely Payments upon the Nine and twentieth of September and Five and twentieth of March or within Forty dayes after And upon the Returne of any 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 Commissioners or any Three or more of them within theire severall Limitts shall att the time of the Returne of the Certificates or within Twenty dayes after have certaine Knowledge or vehemently suspect that any Dwelling House or Houses or the Names of any Persons which ought to bee charged by this Act are omitted in the said Certificates or the full Number of Windows in any House not sett downe or that any Dwelling House is under-charged or not duely charged according to the Direction of this Act the said Commissioners or any Three or more of them shall have Power to summon the Person or Persons inhabiting such Dwelling House to appeare before them att a day and place prefixed to bee examined touching the Rates and Duties aforesaid or touching other Matters which may any way concerne the Premisses And if any Person or Persons summoned to be soe examined shall neglect to appeare not having a reasonable Excuse for such his Default every Person soe makeing Default shall pay unto His Majesty double the Summe of the Rate he should or ought to have beene sett att And moreover the said Commissioners or any Three or more of them shall have Power by all lawfull Wayes and Meanes to examine and inquire into the Number of Windows in any Dwelling House charged by this Act And to sett such Rates and Summes upon such Houses 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 bee by him paid into the Receipt of the Exchequer And that every Collector shall have Three Pence in the Pound for what Money hee shall ( (fn. 3)) to the Receiver Generall his Deputy and Deputies.
VI. Commissioners Clerks to have 1d. in the Pound for writing Warrants, &c.
Persons neglecting to pay Rates,; Collectors to distrain.; If Rate not paid in Four Days then Distress appraised and sold for Payment of Rate; Overplus to the Owner.; Power to break open Houses, calling to Assistance Constables, &c.; Persons refusing, &c. to pay Rates,; Commissioners, &c. may commit, if no Distress.; Remedy for Persons aggrieved by the Assessment. Commissioners may abate or increase Assessment.; Commissioners to meet together for determining Appeals, &c.
And for the carefull writeing and transcribing the said Warrants Estreats and Duplicates in due tyme Bee itt, further enacted That the Clerks of the Commissioners who shall respectively performe the same shall by Warrant under two or more of the Co[m]missioners Hands have and receive from the respective Receivers Generall theire Deputy or Deputies One Penny in the Pound of all such Moneys as hee shall have received by vertue of such Warrants or Certificates who is hereby appointed and allowed to pay the same accordingly And if any Persons or Persons shall refuse to pay the severall Summe and Summes appointed by this [Act (fn. 4)] for such Persons to pay upon. Demand made by the Officer or Collector of the Place according to the Precept or Estreats to him delivered by, the Commissioners appointed by this Act Itt shall and may bee lawfull to and for such Officer and 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 keep by the space of Foure Days att the Costs and Charges of the Owners thereof And if the said Owner doe not pay the respective Summes of Money due. by this Act within the said Foure Dayes then the said Distresse to bee appraized by Two or more of the Inhabitants where the said Distresse is taken and there to bee sold by the said Officer for payment of the said Money And the Overplus comeing by the said Sale (if any bee) over and above the Charges of takeing and keeping the said Distresse to bee immediately restored to the Owner thereof And moreover itt shall and may bee lawfull to breake open (in the day time) any House upon Warrant under the Hands and Seales of Three or more of the said Commissioners calling to theire Assistance the Constable Tythingman or Headborough within the Counties Cities Townes and Places where any Refusall Neglect or Resistance shall bee made Which said Officers are hereby required to bee ayding and assiting in the Premisses as they will answere the contrary at theire Perill And if any Persons or Persons appointed to pay any of the Duties charged by this Act shall refuse or neglect to pay the said Summe or Summes soe appointed to bee paid by the space of Twenty Dayes after Demand as aforesaid where noe sufficient Distresse [can (fn. 4)] or may bee found whereby the same may bee levyed in every such Case Three or more of the Commissioners or Two Justices of the Peace by this Act appointed for any such City County or Place are hereby authorized by Warrant under their Hands and Seales to committ such Persons or Persons to the Common Gaole there to bee kept without Bayle or Mainprize untill payment shall be made And if any Person certifyed. assessed or rated find him or herselfe aggrieved with such assessing or rateing and doe within Tenne Dayes after Demand, made thereof complaine to the said Commissioners who signed or allowed theire Rate they or any Three or more of them shall and may within Tenne Dayes after such Complaint particularly examine the Parties soe complaineing upon his or her Oath concerning the Number of Windows or Lights in the Dwelling House for, which hee or they is or are respectively charged and upon due Examination or Knowledge thereof abate defalk encrease or enlarge the said Assessment and the same soe abated encreased or enlarged shall be estreated by them into the Excheq[uer] in manner aforesaid And to that end the said Commissioners are hereby required to meete together, for the determining such Complaints and Appeals accordingly.
VII. Justices of Peace named Commissioners for the last 6 Years of the Term of 7 Years herein mentioned.
And bee itt further enacted That for the better and more effectual putting in Execuc[i]on this Act the Justices of the Peace of the severall and respective Counties Ridings Cities Townes Boroughs and Places within the Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed shall and are here by appointed Commissioners for and dureing the last Six Yeares of the said Terme of Seaven Yeares for which the Duties imposed by this Act are granted who are hereby authorized and required from tyme to tyme to putt in Execution the severall [Powers (fn. 5)] and Authorities hereby granted them according to the severall Direccions of this Act.
VIII. At the end of each Year of the said Term of 7 Years, Collectors to cause a Copy of Asessments of preceding Year to be written and signed by them, with such Alterations as herein mentioned, and with the Names of Two Collectors for the succeeding Year, and delivered to Two Justices of Peace within Ten Days from the End of the Year.
Justices to peruse, and examine the Presenters, and if they have cause to suspect Omissions, then they may summon Persons inhabiting omitted Houses, &c.; Persons neglecting to appear; Penalty.; The said Justices empowered to inquire concerning Number of Windows, Dwelling Houses omitted, &c. and may enlarge or diminish Assessments, &c.; and sign such Assessments; and appoint Collectors and deliver Assessments to them.; The Duty of such Collectors.
And be itt further enacted for the better and more equall chargeing the Dutyes ariseing by this Act That at the end of every yeare of the said Terme of Seven yeares for which the [s[ai]d (fn. 5)] Duties are hereby granted the Collectors for the next preceeding yeare shall cause a Copy of the respective Assessments given to them and of the Collection made by them for such Division Parish or Place for which they were appointed Collectors respectively to be fairly written and signed by them but with such Alterations therein as shall be necessary by reason of any new Houses erected or the Number of Windows in any Houses being encreased or by reason of the Change of Inhabitants or Occupiers of any House or otherwise and att the bottome thereof shall write or cause to be written the Names of Two or more of the most substantiall Inhabitants of the respective Cities Towns Boroughs Divisions or Places for which they were Collectors whom they in their judgment shall thinke fitt to be appointed Collectors of the said Duties within the said Cities Boroughs Townes Divisions or Places respectively for the ensueing yeare And the said Collectors are hereby appointed and required to deliver or cause to be delivered the said Assessments soe fairely written and signed by them together with the Names of the Persons nominated by them as fitt to be Collectors for the yeare ensueing or a true Duplicate thereof signed as aforesaid unto Two or more Justices of the Peace for the respective Counties Rideings Cities Townes Divisions or Places for which they [were (fn. 5)] appointed. Collectors respectively within the space of Ten dayes after the end of every yeare of the said Terme of Seven yeares for which the Duties mencioned' in this Act are granted Which Justices of the Peace are hereby authorized and required strictly to peruse the same and examine the Presenters thereof And if the said Justices or any Two of them within their severall Lymitts or Divisions shall at the time of the delivery of such Certificates or Assessments or within Ten dayes after have certaine knowledge or have Cause to suspect that any Dwelling House or Houses or the Names of any Persons which ought to be charged by this Act are omitted in the said Certificates or the full number of Windows in any House not sett downe or that any Dwelling House is under charged or not duely charged according to the Directions of this Act the said Justices, or any Two of them shall have Power to summon the Person or Persons inhabiting such Dwelling-House to appeare before them at a Day and Place prefixt to be examined touching the Rates and Duties aforesaid or touching other Matters which may any way concerne the Premisses And if any Person or Persons summoned 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 His Majesty double the Su[m]me of the Rate he should or ought to have been sett att And moreover the said Justices of the Peace to whom such Certificates or Assessments shall be delivered or any Two of them or any other Two Justices of the Peace of the respective Counties where such Assessment shall be made shall have Power and are hereby required by all lawfull Wayes and Meanes to examine and inquire into and concerning the Number of Windows or Lights in any Dwelling House thereby charged or of any Dwelling House omitted to bee charged and thereupon to inlarge alter abate or diminish the said Assessments soe delivered to the said Justices soe that such Rate or Rates may be sett and imposed upon every such Dwelling House as shall be according to the true Intent and Meaneing of this Act And the said Justices of the Peace or any Two or more of them shall after such Perusall and Examinatc[i]on thereof sett their Hand to the said respective Assessment testifying their Allowance thereof And shall likewise nominate and appoint Two of the Persons named in the said Certificate or Assessment to be Collectors for the respective Divisions and Places for which they were soe presented and shall forthwith deliver or cause to bee delivered such Assessment soe by them allowed of unto the respective Persons by them nominated to bee Collectors for the Yeare ensueing who are hereby strictly injoyned and required to collect and pay the severall Rates and Dutyes soe rated and assessed and to give Acquittances according to the Directions herein before contained for and touching the Collectors of the said Duties hereby granted and under the severall Penalties and Forfeitures hereby inflicted upon Collectors for Neglect or not Performance of their Duty.
IX. During the last Six Years, Complaint of Assessments may be made to Justices who signed the same; and they, with Two other Justices at Quarter Sessions, may examine and increase or diminish Assessment; and certify and deliver the same to Collectors; and Duplicate to Receivers General.
And bee itt further enacted, by the Authority aforesaid That dureing the Six last Yeares of the said Terme of Seven Yeares for which the Duties imposed by this Act are granted upon Complaint made, by any Person or Persons rated or assessed by virtue of this Act to the Justices of the Peace who signed or allowed his or theire Rate or Assessment within Ten Dayes after Demand made thereof the said Justices who signed or allowed the said Rates or any Two of them together with Two other Justices of the said County Rideing City or Place where such Assessment was made are hereby impowered att their next Quarter Sessions after such Complaint particularly to examine the Parties soe complaineing upon his or her Oath concerning the Number of Windows or Lights in the Dwelling House for which he or they is or are respectively charged and upon due Examinacion or Knowledge thereof to abate encrease defaulk or enlarge the said Assessments or any of them and the same soe abated encreased or enlarged shall bee certifyed and delivered by them unto the respective Collectors of the said Duties for their better Direction in the Collection thereof who are hereby required to collect and pay the same according to the Directions of this Act under the severall Penalties and Forfeitures hereby inflicted upon Collectors for neglect of or not performing their Duty And a true Duplicate thereof shall bee in convenient tyme by them made out and delivered unto the respective Receivers Generall soe as every of them may bee duely charged to answere their respective Collections and Receipts And the said Collectors and Receivers Generall are hereby required to pay all and every the Su[m]mes which shall be by them collected or received att any tyme dureing the continuance of this Act at such Tymes and Places and in such manner and under such Penalties and Forfeitures for not Payment thereof as is herein before directed.
X. Determination on Appeals final.
And bee itt [further (fn. 6)] enacted That all Appeales once heard and determined by virtue of this Act shall bee finall without any further Appeale upon any Pretence whatsoever.
XI. No Privilege of Exemption from Subsidies, &c. shall extend to Rates granted by this Act.
And bee itt further enacted by the Authority aforesaid That noe Letters Patents Granted by the Kings Majesty or any of His Royall Progenitors or to be granted by His Majesty to any Person or Persons Cities Boroughs or Townes Corporate within this Realme of any manner of Liberties Priviledges or Exemptions from Subsidies Tolls Taxes Assessments or Aids shall be construed or taken to exempt any Person or Persons City Borough or Towne Corporate or any the Inhabitants of the same from the Burthen and Charge of any Su[m]me or Summes of Money granted by this Act And all Non obstante's in such Letters Patents made or to bee made in Barr of any Act or Acts of Parliament for the Supply or Assistance of His Majesty 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.
XII. Parents and Guardians to pay Rates imposed on Infants; and upon Neglect, &c. to be proceeded against as other Defaulters.
And bee itt further enacted by the Authority aforesaid That where any Person or Persons chargeable with any Rates or Assessments by this Act imposed shall bee under the Age of One and twenty Yeares In every such Case the Parents Guardians and Tutors of such Infants respectively upon default of Payment by such Infants shall bee and are hereby made lyable to and charged with the Payments which such Infant ought to have made And if such Parents Guardians or Tutors shall neglect or refuse to pay as aforesaid itt shall and may bee lawfull to proceed against them in like manner as against any other Person or Persons makeing default of Payment as herein before is menc[i]oned And all Parents Guardians and Tutors makeing Payment as aforesaid shall be allowed all and every the Summes paid for such Infants upon his or theire Accounts.
XIII. Collectors neglecting to pay Rates,
Commissioners empowered to imprison, and seize Estate, &c; and thereupon to appoint a General Meeting of Commissioners, and give Notice thereof; who are to sell the said Estates if Money be not paid; and to pay Monies detained by Collectors to Receiver General.
And itt is further enacted and declared That if any Collector that shall by virtue of this Act bee appointed for the Receipt of any Summes of Money thereby to bee assessed shall neglect or refuse to pay any Summe or Summes of Money which shall be by him received as aforesaid and to pay the same as in and by this Act is directed and shall detaine in his or theire Hands any Money received by them or any of them and not pay the same att such Tyme as by this Act is directed the Commissioners of each County Rydeing City or Towne respectively or any Three or more of them in theire respective Divisions are hereby authorized and impowered to imprison the Person and seize and secure the Estate both Reall and Personall of such Collectors to him belonging or which shall descend or come into the Hands or Possession of His Heires Executors or Administrators Wheresoever the same can be discovered and found And the said Commissioners who shall soe seize and secure the Estate of any Collector or Collectors shall bee and are hereby impowered to appoint a time for the Generall Meeting of the Commissioners for such County Rideing City Towne or Place and there to cause Publick Notice to bee given att the Place where such Meeting shall bee appointed Twenty dayes att least before such generall Meeting And the Commissions present att such generall Meeting or the major Part of them in case the Moneys detained by any such Collector or Collectors bee not paid or satisfyed as itt ought to bee according to the Directions of this Act shall and are hereby impowered and required to sell and dispose of all such Estates which shall bee for the Cause aforesaid seized and secured or any Parte of them and to satisfy and pay into the Hands of the Receivor Generall the Summe that shall bee soe detained in the Hands of such Collector or Collectors their Heirs Executors or Administrators respectively.
XIV. Places assessed in the same County, &c. as heretofore.
Provided and bee itt further enacted by the authority aforesaid That for the avoiding all Obstructions and Delays in assessing and collecting the Summes which by this Act are to bee rated and assessed All Places Constablewicks Divisions and Allottments which have used to bee rated and assessed shall pay and bee assessed in such County Hundred Rape Wapentake Constablewick Division Place and Allottment as the same hath heretofore usually beene assessed in and not elsewhere.
XV. Proviso for Privileged and Extraparochial Places.
And bee itt further enacted That in all Priviledged and other Places being Extraparochiall and not within the Constablewicks or Precincts of the respective Assessors to bee appointed by virtue of this Act 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 bee Assessors for the said Places and to make and returne theire said Assessments in like manner as by this Act is appointed in any Parish Tything or Place And also to appoint two or more Collector or Collectors who are hereby required to collect and pay the same according to the Rates appointed by this Act for collecting and paying all Summes of Money payable by this Act.
XVI. Inhabitants of Cities, &c. not compelled to be Assessors out of their Limits.
Provided also That noe Person inhabiting in any City Borough or Towne Corporate shall be compelled to bee any Assessor or, Collector of or for any part of the Rates and Assessments hereby granted in any Place or Places out of the Limitts of the said City Borough or Towne Corporate.
XVII. Commissioners within their Division to rate each other.
And bee itt further enacted by the Authority aforesaid That the Commissioners that shall bee within any County City or Place within the respective Lymitts or the major Part of them shall rate and assesse every other Commissioner joyned with them for or in respect of the Rates and Duties hereby granted soe as the Residence and usuall Dwelling Place of such Commissioner soe to bee assessed bee within the Division of such Commissioners by whom hee is assessed and the Commissioners within theire Division shall alsoe assesse every Assessor for all and singular the Premisses for which by this Act hee ought to bee rated and assessed and as well all Summes assessed upon every the said Commissioners and Assessors as the Assessments made and sett by the Assessors aforesaid shall be levyed and gathered as the same should and ought to have beene if such Commissioners had not beene named Commissioners.
XVIII. No Stay of Prosecution in Suits for Penalties.
Provided alsoe and bee it further enacted That noe stay of Prosecution upon any Command Warrant Motion or Order or Direction by Non vult ulterius prosequi shall bee had made admitted received or allowed by any Court whatsoever in any Suite or Proceeding by Action of Debt Bill Plaint or Information or otherwise for the Recovery of all or any the Paines Penalties or Forfeitures upon any Person or Persons by this Act inflicted or therein mentioned for or in order to the Conviction or Disability of any Person offending against this Act.
XIX. Assessors, &c. neglecting, &c. their Duty;
Commissioners to fine not exceeding £20 for one Offence.; Commissioners to call for Accounts from Receiver General of Monies received by him, and the Payment of it into Exchequer; If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw; Questions touching Rates, &c. may be determined by Three Commissioners; Receivers General to give Acquittances gratis to Collectors. Collectors to deliver to Receiver General a Schedule of Names, &c. of Persons within their Collection having made Default of Payment.
And bee itt further enacted That if any Assessor Collector 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 Commissioners or any Three or more of them may and shall by virtue of this Act impose on such Person or Persons soe refuseing or neglecting their Dutyes any Fyne not exceeding the Summe of Twenty Pounds for any one Offence the same to bee levyed and certifyed as aforesaid and charged upon the respective Receivers Generall amongst the Rates aforesaid and the said Commissioners or any Two or more of them may or shall from tyme to tyme 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 His Majesties Exchequer according to the Directions of this Act And in case of a failure in the Premisses the said Commissioners or any Three or more of them are hereby required to cause the same to bee forthwith levyed and payd according to the true Intent and Meaneing of this Act And in case of any Controversy ariseing betweene the said Commissioners concerning the said Rates or Assessments, the Commissioners that shall bee concerned therein shall have noe Voice but shall withdraw dureing the Debate of such Controversy untill itt bee 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 bee heard and finally determined by Three 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 Receiver General his Deputy or Deputies shall give Acquittances gratis to the said Collectors for all Moneys of them received in pursueance of this Act which Acquittances shall bee a full Discharge to the said Collectors respectively And the said Collectors shall make and deliver to the said Receivors Generall their Deputy or Deputies a perfect Schedule fairely written in Parchment under theire Hands and Seales signed and allowed by any Three or more of the said respective Co[m]missioners containeing the Names and Sirnames and Places of Abode of every Person within theire respective Collections that shall make default of Payment of any ( (fn. 7)) the Summes that shall bee rated or assessed on such Person for such Rate or Duty by virtue of this Act and the Summe and Summes charged on every such Person the same to be by him returned into His Majesties Exchequer whereupon every Person soe makeing default of Payment may bee charged by Processe of Court according to the Course thereof in that behalfe.
XX. Constables, &c. to aid and to execute Commissioners Precepts.
Provided alwayes and bee itt enacted That all Constables and Headboroughs Tythingmen and other His Majesties Officers shall and are hereby required and enjoyed to be respectively ayding and assisting in the Execution of this Act and to obey and execute such Precepts or Warrants as shall bee to them directed in that behalfe by the respective Com[m]missioners hereby appointed or any Three or more of them.
XXI. In Actions for executing Act,; General Issue may be pleaded.
And bee itt further enacted by the Authority aforesaid That if any Action Plaint Suit or Information shall bee commenced or prosecuted against any Person or Persons for what hee or they shall doe in pursueance 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 Nonsuit or forbeare further Prosecution or suffer a Discontinuance or if a Verdict passe against him the Defendant and Defendants shall recover their double Costs for which they shall have the like Remedy as in any Cases where Costs by the Law are given to Defendants.
XXII. Monies due paid by particular Collectors to Receivers General or Deputy;
And bee itt further enacted by the Authority aforesaid That all Moneys due and payable by this Act shall bee paid by the particular Collectors of the respective Countyes Cityes Boroughs Townes Parishes and Places whoe shall collect the same unto such Receiver General as shall by His Majesty be appointed to receive the same or the Deputy or Deputies of such Receiver Generall to bee appointed under his Hand and Seale whereof Notice shall bee given by the Receiver Generall unto the Commissioners or any Two of them within their respective Divisions within Tenne dayes after their first Generall Meeting and soe from tyme to tyme within Tenne dayes after every Death or Removall of any Deputy if any such shall happen and the Receipt of such Receiver Generall his Deputy or Deputyes or any of them shall bee a sufficient Discharge unto every such Collector.
XXIII. How far particular Collectors obliged to travel.
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.
XXIV.Receivers General certifying Sums to be in arrear, and setting Persons insuper for Sums that have been paid.
And for the better preventing such unjust Vexations as might bee occasioned by such persons as shall bee appointed Receivers Generall of any of the Summes of Money granted by this Act And to the intent the Receivers Generall may returne a true Accompt into His Majesties Court of Exchequer of such Summes of Money as shall bee received by them and every of them their and every of their Deputy and Deputies Bee it further enacted by the Authority aforesaid That if any such Receiver Generall shall returne or certify unto the said Court any Summe or Summes of Money to bee in arreare or unpaid after the same have beene received either by such Receiver Generall or his Deputy or Deputies or any of them or shall cause any Person or Persons to bee 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 forfeite to every Person and Persons that shall be molested vexed or damaged by reason of such unjust Certificate Returne or setting Insuper double the Damages that shall be thereby occasioned the said Damages to bee recovered by Action of Debt Bill Plaint or Information in which noe Essoigne Protection or Wager of Law shall bee allowed nor any more than one Imparlance and shall alsoe forfeite to His Majesty His Heires and Successors double the Summe that shall bee soe unjustly certifyed or returned or caused to bee sett Insuper.
XXV. Commissioners not liable to Penalties of 25 Car. II. c. 2.
And bee itt further enacted by the Authority aforesaid That noe Commissioner or Commissioners whoe shall bee imployed in the Execution of this Act shall bee lyable for or by reason of such Execution to any of the Penalties mentioned in an Act made the Five and twentieth Yeare of King Charles the Second for the preventing of Dangers which may happen from Popish Recusants.
XXVI. How Penalties, for which no particular Remedy provided, are to be levied.
Provided alwayes and bee itt enacted That all Penalties and Forfeitures to bee incurred for any Offences against this Act for which there is noe particular way of levying herein before prescribed or appointed shall bee levyed by Warrant under the Hands and Seales of Two or more of the respective Commissioners of the Division or Place where any such Offence was or shall bee committed by Distresse and Sale of the Goods of the Offender rendering the Overplus to the Owner thereof after a Deduction of reasonable Charges for distrayneing the same.
XXVII. Collector neglecting, &c. to deliver Copy or Duplicate of Assessment, &c.
Provided alwayes and bee itt enacted That if any Collector appointed by vertue of this Act to collect the Duties hereby granted shall neglect or refuse to deliver a Copy or Duplicate fairely written and signed by him of the Assessment by which hee collected the said Duties together with the Names of twoe or more of the Inhabitants of the Parish or Place for which hee was Collector to bee appointed Collectors for the Yeare next ensueing att such tyme and in such manner as herein before is directed every Collector soe offending shall forfeite the Summe of Twenty Pounds to His Majesty to bee recovered and levyed in such manner as herein is directed.
XXVIII. Proviso for Dwelling Houses, the Occupiers of which are unable to pay to Church and Poor.
Provided alwayes and bee it further enacted and declared That such Dwelling Houses onely where the Occupier or Occupiers thereof by reason of his her or their Poverty or the Smallnesse of their Estates is or are exempted from the usuall Taxes Payments and Contributions towards the Church and Poore shall bee construed or understood to bee excepted out of this Act or discharged of the Duty hereby granted as Cottages and noe other Any thing herein contained to the contrary notwithstanding.
XXIX. Proviso respecting Houses rebuilt in the Town of Warwick.
Provided always That such Houses as have beene or shall bee built within the Towne of Warwick since the late dreadful Fire which hapned there on the Fourth Day of September One thousand six hundred ninety and foure shall not bee charged with any the Duties mentioned in this Act Any thing in this Act contained to the contrary notwithstanding.
XXX. Clause of Loan for £1,200,000,
Provided alwayes and itt is hereby enacted by the Authority aforesaid That from and after the Foure and twentieth Day of June One thousand six hundred ninety and six itt shall and may bee lawfull to and for any Person or Persons Natives or Foreigners Bodies Politick or Corporate to advance and lend unto His Majesty upon the Security of this Act any Summer or Summes of Money not exceeding the Summe of Twelve hundred thousand Pounds and to have and receive for the forbearance of Six hundred thousand Pounds thereof which shall bee first lent Interest not exceeding the Rate of Seaven pounds for every One hundred pounds And for the Remainder of the said Twelve hundred thousand pounds Interest not exceeding Eight pounds for every One hundred pounds for One whole Yeare And moreover that noe Money soe lent upon the Security of this Act shall bee rated or assessed by virtue of any Act of Parliament whatsoever.
XXXI. Repayment of Monies lent, how to be secured.
Books to be provided; Tally of Loan to Lender, and Warrant for Interest; Orders for Repayment to be registered according to Date of Tally, and paid in course; Monies to come in by this Act liable to satisfy such Loans; No Fee for providing or making Books, &c.; or for Payment of Money lent.; Penalty.; Punishment.; Undue Preference by Officer; Penalty.; Undue Preference by Deputy; Penalty. Auditor, Clerk of the Pells, or Teller not making Payment in due Order; Penalty.
And to the end that all Moneys which shall bee lent to His Majesty upon the Creditt of this Act may bee well and sufficiently secured out of the Moneys ariseing and payable by this Act bee it further enacted by the Authority aforesaid That there shall be provided and kept in His Majesties Exchequer (that is to say) in the Office of the Auditor of the Receipt One Booke and Register in which all the Moneys that shall bee paid into the Exchequer by virtue of this Act for the Duties hereby granted shall bee entred and registred apart and distinct from all other Moneys paid or payable to His Majesty upon any other Branch of His Majesties Revenue or upon any other Account whatsoever And that all and every Person and Persons who shall lend any Money to His Majesty upon the Creditt of this Act and pay the same into the Receipt of Exchequer shall immediately have a Tally of Loane struck for the same and an Order for his or theire Repayment beareing the same Date with his Tally in which Order shall bee alsoe contained a Warrant for Payment of Interest for the Forbearance thereof not exceeding the Rates aforesaid for his consideration to bee paid every Three Moneths untill Repayment of the Principall and that all Orders for the Payment of Money shall bee registred in course according to the Date of the Tally respectively without other Preference of one before another And that all and every Person and Persons shall bee paid in course according as their Orders shall stand registred in the said Register Booke soe as the Person Native or Foreigner his Executors Administrators or Assignes who shall [have (fn. 8)] his Order or Orders first entred in the said Booke of Register shall bee taken and accounted the first Person to bee paid [upon ye Monies to come in by virtue of this Act & he or they who shall have his or their Order or Orders next entred shalbe taken & accounted the second Person to be paid (fn. 8)] and soe successively and in course And that the Moneys soe to come in by this Act shall bee in the same Order lyable to the Satisfaction of the said respective Partyes their Executors Administrators and Assignes successively without undue preference of one before another and not otherwise and not to bee divertible to any other Use Intent or Purpose whatsoever And that noe Fee Reward or Gratuity directly or indirectly bee demanded or taken of any of His Majesties Subjects for providing or makeing of any such Books Registers Entries Views or Search in or for Payment of Money lent or the Interest thereof as aforesaid by any of His Majesties Officer or Officers theire Clerks or Deputies on paine of Payment of double Damages to the Party agreived by the Party offending with Costs of Suite Or if the Officer himselfe take or demand any such fee or reward then to loose his Place alsoe and if any undue preference of one before another shall bee made either in point of Registry or Payment contrary to the true meaneing of this Act by any such Officer or Officers then the Party offending shall bee lyable by Action of Debt or on the Case to pay the value of the Debt Damages and Costs to the Party agrieved and shall bee forejudged from his Place or Office And if such preference bee unduely made by any his Deputy or Clerke without Direction or Privity of his Master then such Deputy or Clerke onely shall bee lyable to such Action Debt Damages and Cost and shall bee for ever after uncapable 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 afore directed then hee or they shall bee adjudged 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 bee incurred by any of the Officers of the Exchequer or any of their Deputies or Clerkes shall and may be recovered by Action of Debt Bill Plaint or Information in any of His Majesties Courts of Record att Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall bee in any wise granted or allowed.
XXXII. Proviso where several Tallies bear Date the same Day.
Provided also and bee itt hereby declared That if itt happen that severall Tallies of Loane or Orders for Payment as aforesaid beare date or bee brought the same day to the Auditor of the Receipt to bee registred then itt shall bee interpreted noe undue preference which of those bee entred first soe he enters them all the same day.
XXXIII. Paying subsequent Orders, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Orders.
Provided alwayes That itt shall not bee interpreted any undue Preference to incurre any Penalty in point of Payment if the Auditor direct and the Clerke of the Pells record and the Tellers doe pay subsequent Orders of Persons that come and demand their Moneys and bring their Orders before other Persons that did not come to demand their Money and bring theire Order in their course soe as there bee soe much Money reserved as will satisfy precedent Orders which shall not otherwise bee disposed but kept for them Interest upon Loane being to cease from the tyme the Money is soe reserved and kept in Bank for them.
XXXIV. Orders for Payment of Money lent may be assigned by Endorsement.
And bee itt further enacted by the Authority aforesaid That every Person or Persons to whome any Money shall bee due by virtue of this Act after Order entred in the Book of Register as aforesaid for Payment thereof his Executors Administrators or Assignes by Endorsement on his Order may assigne and transferre his Right Title Interest and Benefitt of such Order or any part thereof to any other which being notifyed 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 Officer shall upon Request without Fee or Charge accordingly make shall intitle 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 itt shall not bee in the power of such Person or Persons who have or hath made such Assignements to make void release or discharge the same or any the Moneys thereby due or any parte thereof.
XXXV. Recital of c. 1. ante, § 2.
And whereas in and by an Act of this present Parliament intituled An Act for remedying the ill State of the Coyne of the Kingdome Itt is provided and enacted That the Clipt Moneys therein mentioned which were or att any tyme or tymes within the tyme therein expressed should bee brought or paid into the Receipt of Exchequer should bee melted and recoyned And that all the new Money proceeding from the Silver of the said Clipt Moneys (except as therein is excepted) bee brought back into the Receipt of His Majesties Exchequer and bee there placed to the respective Accounts of the particular Revenues Taxes Loans or other Branches to which the said Clipt Moneys did respectively belong And that true Accounts should bee kept in the said Receipt of Exchequer expressing therein particularly every Summe of the New Moneys which should soe from tyme to tyme bee brought into the said Receipt from the Mint or Mints for the Proceed of the said Clipt Moneys soe appointed to bee recoyned to the end the Differences betweene the Summes in Tale of the said Clipt Moneys and the Summes. in Tale of the said New Moneys proceeding therefrom from tyme to tyme might bee plainely knowne and manifested and to the end the Deficiencies which would thereby bee occasioned in the produce of the said Revenues Taxes Loans and other Branches might bee ascertained in order to the makeing them good att the Publick Charge as by the said Act more att large appeareth Itt is hereby further enacted by the Authority aforesaid That all the Moneys which shall bee raised by virtue of this present Act of Parliament by Loans to bee made as aforesaid and all the Moneys which shall bee raised and paid into the Exchequer of or for the Rates Duties and Impositions hereby granted other than and except soe much of the said Rates Duties or Impositions as is herein before appointed to bee applyed to the Repayment and Satisfaction of the said Loans and the Interest thereof or for Payment of Salaries or other Allowances in and by this Act otherwise specially directed shall be appropriated and applyed and the same are hereby appropriated for or towards the supplying and makeing good the Deficiencies of the said Clipt Moneys (that is to say) the Differences which from tyme to tyme shall appeare to bee betweene the Summes in Tale of the Clipt Money which shall from tyme to tyme have beene taken from the said particular Revenues Taxes Loans or other Branches to be melted and recoyned pursuant to the said Act and the Summes in Tale of the New Moneys proceeding therefrom and which shall from tyme to tyme bee brought back into the Receipt of the Exchequer from the Mint or Mints according to the same Act.
XXXVI. Treasury, or One Commissioner, to compute the said Deficiencies as herein mentioned;
And for the more effectuall doeing thereof and that the Moneys by this Act appropriated may not bee diverted or applyed to any other purpose than is hereby declared and intended Bee itt enacted by the Authority aforesaid That the Commissioners of His Majesties Treasury or any One or more of them now being or the Treasurer and Under-Treasurer of the Exchequer or any One or more of the Commissioners of the Treasury for the tyme being shall on or before the Foure and twentieth Day of July One thousand six hundred ninety and six and from thenceforth once in every Twenty eight dayes or oftener cause an exact Account to bee made or taken of the said Deficiencyes computing the same as they shall appeare to bee att the tyme of takeing every such Account upon every Revenue Tax Loane Branch or Fund respectively And shall then and there see how much Money shall bee brought into the Exchequer by virtue of this Act by Loans or otherwise applicable to such Deficiencies And shall thereupon immediately from tyme to tyme by their Warrants or Orders cause such Money to bee distributed applyed and placed to the Account of each Revenue Tax Loane Fund or Branch in proportion to its particular Deficiency soe to bee computed.
XXXVII. The said Monies so distributed to be issued and paid in like manner as if they had not been taken away to be recoined, and as prescribed by the Acts appropriating clipt Monies to the Repayment of Loans, &c.; Penalty.
And itt is hereby enacted That the Money which shall bee soe distributed or placed to the Account of each Revenue Tax Loane Fund or Branch for or towards the makeing good the Deficiency of the same shall bee issued paid out and disposed soe farr as the same will extend in such or the like course and manner as ought to have beene observed in case the said Moneys had not beene taken away to bee recoyned and soe as that in all Cases where any of the said Clipt Moneys were appropriated by any Act or Acts of Parliament for Repayment of Loans or for Satisfaction of Interest-Money or for Payment of Annuityes or other uses, the said Money comeing in by this Act soe farr as the same will extend shall bee issued and applyed to the same Uses and in the same Course and Order as are prescribed by such Acts without being diverted or divertible to any other use or misapplyed under the Penalty of incurring the same Forfeitures and Disabilities by the Officers or other Persons concerned therein as they would have incurred for diverting or misapplying the Money of such Taxes Revenues Loans or other Branches in case the same were not recoyned.