# Marriage Duty Act 1694, Section XLV: Recital that poor Parishes would be burthened if liable for Duty on Burials of Persons receiving Alms.


Churchwardens to deliver on Oath to Mayor, &c. a List of poor Persons buried in the preceding Year on whom the Duty is payable; and, on Delivery thereof, Mayor, &c. to cause the Duties paid to be raised on the Cities, &c. in general with other Charges for the Relief of the Poor, and thereout to repay the said Churchwardens, &c.
And whereas in Cities Corporations and other great Townes where there are more Parishes then one and the poor people in the same doe generally live in the skirts or outsides of such Cities Corporations & other great Towns and in case such poor parishes should by virtue of this Act bee lyable to pay the tax laid upon the burial of every person which received alms within their respective Parishes it would bee extreamely burthensome For remedy whereof bee it enacted by the authority aforesaid that the Churchwardens and Overseers of every Parish in every City or Corporation or Liberties or Suburbs thereof and of every great Towne who have more Parishes then one as aforesaid shall dureing the continuance of this Act upon or before the Tenth day of May in every yeare deliver unto the Mayor Chief Magistrate or Head Officer or Officers of every such City Corporation or great Towne a schedule or list in writing which shall containe the name of every poor person buried in their respective Parishes within the yeare preceding and for whose burial they paid the duty imposed by this Act upon delivery whereof such Churchwardens Overseers of the Poor or some of them shall make Oath before the said Mayor Justice of the Peace Chief Magistrate or Head Officer of the truth of the said Schedule or List (which oath they are respectively hereby impowered to administer) and after delivery of such Schedules or Lists in manner aforesaid the said Mayors Chief Magistrates or other Head Officers shall respectively cause all the said su[m]ms soe paid by the said respective Churchwardens or Overseers of the Poor upon the burial of every such poor person in the said several Schedules mentioned to bee taxed upon the several Cities Corporations and great Townes in general with other charges for relief of the Poor and in the like manner and within Two months after the same shall bee assessed shall cause payment to bee made to the respective Churchwardens and Overseers of the Poor for the Yeare preceding of all such su[m]m and su[m]ms of money as they respectively paid in their respective parishes for the burial of poor persons in the same Yeare.

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Source: https://www.legislation.gov.uk/aep/WillandMar/6-7/6/section/XLV (the official version)
Page: https://openlegislation.uk/marriage-duty-act-1694/section-XLV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.