{
  "url": "https://openlegislation.uk/poll-tax-act-1697/section-XLIII",
  "json_url": "https://openlegislation.uk/poll-tax-act-1697/section-XLIII.json",
  "legislation": "aep/Will3/9/38",
  "legislation_title": "Poll Tax Act 1697",
  "legislation_url": "https://openlegislation.uk/poll-tax-act-1697",
  "path": "section/XLIII",
  "kind": "section",
  "number": "XLIII",
  "heading": "Recital of c. 10. §24. ante.",
  "text": "Allowance by Auditors, &c. of 3s. in the Pound in respect of Rents; Auditor, &c. unduly setting insuper; Penalty £100.\nAnd whereas in an Act of this present Session of Parliament intituled An Act for granting to His Majesty One million four hundred eighty four thousand and fifteen Pounds One Shilling Eleven Pence Three Farthings for disbanding Forces paying Seamen and other Uses therein mentioned It is (amongst other things) provided and enacted That all and every Auditor Reeve or Receiver and their Deputy or Deputies who receive any Fee-Farm-Rent or other Chief Rents due to His Majesty or the Queen Dowager or to any Person or Persons claiming by any Grant or Purchase from or under the Crown shall abate and deduct out of such Rents in proportion to the Rate to be taxed or assessed on the Lands or Hereditaments out of which such Rents shall be issuing or payable and many Doubts and Controversies are likely to arise between the said Auditors Reeves and Receivers and the respective Tenants and Owners of the said Lands or Hereditaments by reason of the uncertainty of the said recited Clause therefore for the further explaining and ascertaining the same It is hereby provided enacted and declared That all and every the said Auditors Reeves or Receivers and their Deputy or Deputies shall allow Three Shillings for every Pound of the said Rents and proportionably for any greater or lesser Sum to the Party and Parties so paying the same without any Fee for such Allowance upon the Penalty of Twenty Pounds to the Party grieved to be recovered as aforesaid And if any Auditor of the Revenues or any of them belonging to His Majesty or to Her Majesty Katherine the Queen Dowager or any Deputy or other Person acting for or on the behalf of any such Auditor shall in the Account of any Reeve Receiver or otherwise set insuper any Tenant or other Person or make any such Tenant or other Person or his or their Estate lyable to any Distress Forfeiture or Vexation whatsoever for any Sum or Sums of Money which by the true meaning of this Act ought to be allowed after the said Rate of Three Shillings in the Pound or shall refuse neglect or delay to allow and finally to discharge the same in the proper Accounts wherein the same ought to be allowed or discharged that then and for every or any such Offence every such Auditor or Deputy or Person acting for any such Auditor shall forfeit the Sum of One hundred Pounds to the Party grieved to be recovered as aforesaid And shall be also incapable to enjoy his Office or Place or any other Office or Place of Trust or Profit by from or under His Majesty or the said Queen Dowager.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "Variant reading of the text noted in The Statutes of the Realm as follows: only O. [O. refers to a collection in the library of Trinity College, Cambridge]"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Will3/9/38/section/XLIII",
    "retrieved_at": "2026-10-28T20:22:45.070265+00:00"
  },
  "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."
}