{
  "url": "https://openlegislation.uk/land-tax-act-1691",
  "json_url": "https://openlegislation.uk/land-tax-act-1691.json",
  "id": "aep/WillandMar/3/5",
  "title": "Land Tax Act 1691",
  "short_title": "Land Tax Act 1691",
  "long_title": "An Act for Granting an Aid to Their Majesties of the Sum[m]e of Sixteene hundred fifty one thousand seven hundred and two pounds eighteen shillings towards the Carrying on a Vigorous Warre against France.",
  "citation": "3 Will. & Mar. c. 5",
  "type": "aep",
  "year": "WillandMar/3",
  "number": "5",
  "version": "current",
  "date": null,
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/land-tax-act-1691/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "",
      "kind": "section",
      "number": null,
      "heading": null,
      "url": "https://openlegislation.uk/land-tax-act-1691/",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/II",
      "kind": "section",
      "number": "II",
      "heading": "Commissioners named.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-II",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/III",
      "kind": "section",
      "number": "III",
      "heading": "Commissioners to meet in the several Counties, &c. on the 2d Day of February next, to execute this Act; and may subdivide themselves.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-III",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/IV",
      "kind": "section",
      "number": "IV",
      "heading": "Commissioners to set down in Writing what Number of them shall act in each Division, and deliver Copy thereof to Receiver General.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-IV",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/V",
      "kind": "section",
      "number": "V",
      "heading": "Receivers General to give Commissioners a Receipt for Monies received by them from their Division.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-V",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/VI",
      "kind": "section",
      "number": "VI",
      "heading": "£412,925. 14s. 6d. to be paid to Receiver General 25th March 1692.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-VI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/VII",
      "kind": "section",
      "number": "VII",
      "heading": "Assessors to deliver Copy of Assessment to Commissioners; Commissioners to sign, &c. Two Duplicates thereof, and to deliver One to Collector, which they are to nominate, with Warrant for Collection.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-VII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/VIII",
      "kind": "section",
      "number": "VIII",
      "heading": "Notice of money received by Receiver General or his Deputy to Commissioners.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-VIII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/IX",
      "kind": "section",
      "number": "IX",
      "heading": "Allowance to Collectors.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-IX",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/X",
      "kind": "section",
      "number": "X",
      "heading": "Persons charged refusing, &c. to pay; Distress.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-X",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XI",
      "kind": "section",
      "number": "XI",
      "heading": "Tenant paying, acquitted to Amount of Payment.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XII",
      "kind": "section",
      "number": "XII",
      "heading": "Persons not executing Act, Commissioners may fine.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XIII",
      "kind": "section",
      "number": "XIII",
      "heading": "Collector neglecting to pay or detaining Monies; Proceedings by Commissioners.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XIII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XIV",
      "kind": "section",
      "number": "XIV",
      "heading": "At Expiration of times for Quarterly Payments Commissioners are to call Collectors before them, &c. and, in case of Failure, to cause same to be levied.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XIV",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XV",
      "kind": "section",
      "number": "XV",
      "heading": "On Questions respecting Assessments, in which Commissioners concerned, they are to withdraw.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XV",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XVI",
      "kind": "section",
      "number": "XVI",
      "heading": "Privileged Places, Persons, &c. not exempt.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XVI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XVII",
      "kind": "section",
      "number": "XVII",
      "heading": "Proviso for Colleges in the Two Universities, Colleges of Windsor, Eton, Winchester, and Westminster, and for Hospitals, in respect of Sites of Colleges, &c.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XVII",
      "extent": null,
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    },
    {
      "path": "section/XVIII",
      "kind": "section",
      "number": "XVIII",
      "heading": "Lands, &c. held by Lease from Hospitals, &c. to be rated at their yearly Value.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XVIII",
      "extent": null,
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    },
    {
      "path": "section/XIX",
      "kind": "section",
      "number": "XIX",
      "heading": "Persons having a House in one Parish, &c. and Goods in another, charged where they dwell.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XIX",
      "extent": null,
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    },
    {
      "path": "section/XX",
      "kind": "section",
      "number": "XX",
      "heading": "No Clause in this Act to extend to lessen the Rate.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XX",
      "extent": null,
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    },
    {
      "path": "section/XXI",
      "kind": "section",
      "number": "XXI",
      "heading": "Proceedings in case assessing by Pound Rate found to obstruct speedy bringing in Assessment.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXI",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/XXII",
      "kind": "section",
      "number": "XXII",
      "heading": "Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXII",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/XXIII",
      "kind": "section",
      "number": "XXIII",
      "heading": "Places assessed in such County, &c. as heretofore.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXIII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXIV",
      "kind": "section",
      "number": "XXIV",
      "heading": "In Actions brought touching Execution of this Act,",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXIV",
      "extent": null,
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    },
    {
      "path": "section/XXV",
      "kind": "section",
      "number": "XXV",
      "heading": "Receivers General and their Deputies to give Acquittances to Collectors, without Fee.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXV",
      "extent": null,
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    },
    {
      "path": "section/XXVI",
      "kind": "section",
      "number": "XXVI",
      "heading": "When Lands, &c. unoccupied, and no Distress found, Collectors, Constables, &c. may enter and distrain.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXVI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXVII",
      "kind": "section",
      "number": "XXVII",
      "heading": "Where Woodland assessed, and no Distress had, Collectors, &c. may cut and sell Wood growing.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXVII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXVIII",
      "kind": "section",
      "number": "XXVIII",
      "heading": "Proceedings where Assessment charged on Tithes and other Property not distrainable.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXVIII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXIX",
      "kind": "section",
      "number": "XXIX",
      "heading": "Receivers General certifying Arrears to be due where the Monies have been received.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXIX",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXX",
      "kind": "section",
      "number": "XXX",
      "heading": "Quarterly Payments to be made to Receiver General and by them into the Exchequer within 20 Days after the times before mentioned.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXX",
      "extent": null,
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    },
    {
      "path": "section/XXXI",
      "kind": "section",
      "number": "XXXI",
      "heading": "Receivers General to become bound.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXXII",
      "kind": "section",
      "number": "XXXII",
      "heading": "What Persons not to be Receivers General under this Act.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXII",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XXXIII",
      "kind": "section",
      "number": "XXXIII",
      "heading": "Commissioners not liable for Penalties of 25 Car. II. c. 2.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXIII",
      "extent": null,
      "status": null,
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    },
    {
      "path": "section/XXXIV",
      "kind": "section",
      "number": "XXXIV",
      "heading": "Commissioners to take the Oath of 1 W. & M. Sess. 1. c. 8.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXIV",
      "extent": null,
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    },
    {
      "path": "section/XXXV",
      "kind": "section",
      "number": "XXXV",
      "heading": "Receivers General before the end of Trinity Term.; 1693 to finish their Accounts.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXV",
      "extent": null,
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    },
    {
      "path": "section/XXXVI",
      "kind": "section",
      "number": "XXXVI",
      "heading": "Rents, Charges, &c. to be assessed in the Proportion as the Lands out of which they issue.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXVI",
      "extent": null,
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    },
    {
      "path": "section/XXXVII",
      "kind": "section",
      "number": "XXXVII",
      "heading": "Proviso respecting King's Bench Prison; and the Marshalsea.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXVII",
      "extent": null,
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    },
    {
      "path": "section/XXXVIII",
      "kind": "section",
      "number": "XXXVIII",
      "heading": "Persons may lend Money to Their Majesties on this Act at £7 per Cent. per Ann.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXVIII",
      "extent": null,
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    },
    {
      "path": "section/XXXIX",
      "kind": "section",
      "number": "XXXIX",
      "heading": "Repayment of such Monies how secured.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XXXIX",
      "extent": null,
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    },
    {
      "path": "section/XL",
      "kind": "section",
      "number": "XL",
      "heading": "Proviso where several Tallies bear Date the same Day.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XL",
      "extent": null,
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    },
    {
      "path": "section/XLI",
      "kind": "section",
      "number": "XLI",
      "heading": "Orders for Payment of Money lent may be assigned by Indorsement.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLI",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "section/XLII",
      "kind": "section",
      "number": "XLII",
      "heading": "Out of the Monies raised by this Act £1,000,000 applied to the Payment of Seamen and Stores, Office of Ordnance and other necessary Naval Services.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLII",
      "extent": null,
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    },
    {
      "path": "section/XLIII",
      "kind": "section",
      "number": "XLIII",
      "heading": "Collector keeping Money in hand, or paying to Persons other than the Receiver General.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLIII",
      "extent": null,
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    },
    {
      "path": "section/XLIV",
      "kind": "section",
      "number": "XLIV",
      "heading": "Treasury not to direct Warrant to Collectors, &c. for Payment to Persons other than into Exchequer; nor to the Officers of Exchequer for striking of Tally of Pro, &c.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLIV",
      "extent": null,
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    {
      "path": "section/XLV",
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      "number": "XLV",
      "heading": "Officers of Exchequer to keep Accounts of the said £1,000,000 distinct.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLV",
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    {
      "path": "section/XLVI",
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      "number": "XLVI",
      "heading": "Treasurer of the Navy and Treasurer of the Ordnance to keep Monies apart.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLVI",
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    {
      "path": "section/XLVII",
      "kind": "section",
      "number": "XLVII",
      "heading": "And for Commissioners of Navy as to signing Navy Bills, &c. for issuing such Money.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLVII",
      "extent": null,
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    },
    {
      "path": "section/XLVIII",
      "kind": "section",
      "number": "XLVIII",
      "heading": "Officers appointed to receive the said £1,000,000 misapplying same.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLVIII",
      "extent": null,
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    {
      "path": "section/XLIX",
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      "number": "XLIX",
      "heading": "Officers of Exchequer, Navy, or Ordnance misapplying the same Monies.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-XLIX",
      "extent": null,
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    {
      "path": "section/L",
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      "number": "L",
      "heading": "No Stay of Prosecutions, &c. in Actions for Penalties.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-L",
      "extent": null,
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    {
      "path": "section/LI",
      "kind": "section",
      "number": "LI",
      "heading": "Out of Monies appropriated to Navy Stores and Naval Ordnance, Naval Stores and Provision other than Victualling paid in course.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-LI",
      "extent": null,
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    },
    {
      "path": "section/LII",
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      "number": "LII",
      "heading": "Principal Officers of the Ordnance may pay by Imprest.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-LII",
      "extent": null,
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    {
      "path": "section/LIII",
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      "number": "LIII",
      "heading": "Not undue Preference to pay subsequent Bills first demanded if sufficient left for preceding Bills.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-LIII",
      "extent": null,
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      "path": "section/LIV",
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      "number": "LIV",
      "heading": "Ancient legal Fees only allowed.",
      "url": "https://openlegislation.uk/land-tax-act-1691/section-LIV",
      "extent": null,
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    }
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    "source_url": "https://www.legislation.gov.uk/aep/WillandMar/3/5",
    "retrieved_at": "2026-10-29T20:25:43.538707+00:00"
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  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}