Taxation Act 1677

29 Cha. 2 c. 1

Contents

1. Reasons for passing this Act.
2. IICommissioners named.
3. IIIMeetings of Commissioners to execute Act 10th May next; may divide themselves
4. IVto set down in Writing what Number shall act in each Division.
5. VReceiver General to give to Commissioners Receipts for Payments made to them.
6. VICommissioners to cause Assessment to be equally made, and to appoint Assessors,; who are to assess by a Pound Rate.
7. VII£103,231.8s. 7½d. the First Payment, to be paid to Receiver General; on or before 24th June 1677; Second Payment, 29th Sept. 1677;
8. VIIICollectors to pay Money received by them to Receiver General.
9. IXParticular Collectors to pay in Money received by them to Receiver General.
10. XCollectors to receive 4d. in the Pound.
11. XIPersons rated refusing to pay, Distress.
12. XIITenant so paying acquitted for Amount of Payment.
13. XIIIIf Assessment be not fully paid, or laid on Persons unable, or on empty Houses, &c.
14. XIVPersons refusing to execute Act Commissioners may fine them, not exceeding £ 20. for One Offence.
15. XVCollectors not paying, or detaining Monies received by them, Commissioners may imprison them and seize their Estates Real and Personal;
16. XVIAt the Expiration of times for the said Payments Commissioners to; call Collectors before them, and assure themselves of Payments of Monies charged.;
17. XVIIIf Controversies arise in which Commissioners interested, such Commissioners to withdraw.
18. XVIIIPrivileged Places, Fee Farm Rents, &c. liable.
19. XIXProviso for the Universities and the Colleges of Winchester, Eton, Westminster, Free Schools Hospitals of Saint Bartholomew, Bridewell, Saint Thomas, and Bethlehem, &c.
20. XXPerson dwelling in London in one Parish, &c. and having Goods in other Parishes, &c. to be charged where he dwells.
21. XXINo Clause in this Act to lessen Payment.
22. XXIIIf Pound Rate be found prejudicial Commissioners may assess in the manner usual in respective Counties, &c.
23. XXIIIProviso for Agreements as to Taxes between Landlord and Tenant.
24. XXIVPlaces to be assessed in such Hundreds, &c. as heretofore.
25. XXXVIn Actions brought for executing Act, General Issue may be pleaded.
26. XXVIProviso in respect of a Decree in Chancery as to Lands in Sheriff Hales, in the County of Salop, &c.
27. XXVIIReceivers General to give Acquittances to Collectors without Fee.
28. XXVIIIRemedy for Parish, &c. against Land or Houses void of Distress for which they have paid.
29. XXIXWhen Wood Lands assessed and no Distress, Collectors, Sec. may cut and sell to pay Assessment.
30. XXXWhere Assessment on Tithes, and other Profits not distrainable, not paid, Collector, &c. may seize and sell.
31. XXXICommissioners for Middlesex and Westminster may; appoint Assessors, who are to ascertain and rate Offices, Townships, &c. chargeable, and to return the same to the Commissioners.
32. XXXIIProviso for Rights of Peers, Clergy, Universities, &c.
33. XXXIIIReceivers General making unjust Certificate or Return, or setting insuper;
34. XXXIVThe several Payments to be paid to Receiver General, and by him into the Exchequer, within 20 Days after the times herein mentioned.
35. XXXVMoney to be appropriated to building, rigging, &c. 30 Ships of War.
36. XXXVITo be completed within Two Years from 24th June next.
37. XXXVIICollectors of Parishes, &c. keeping Monies collected in their Hands unduly, or unduly paying away the same; Penalty £5.
38. XXXVIIINo Warrant for Payment of Monies to be directed to any Person other than into Receipt of Exchequer, nor for striking of any Tally of Pro or Anticipation. Teller not to throw down any Bill, &c. till he shall have received Monies.
39. XXXIXOfficers of Exchequer to keep distinct Accounts;
40. XLOrders for money to be entered, &c. according to Dates.
41. XLIProviso where several Tallies bear Date the same Day.
42. XLIIOrders for Payment of Money lent may be assigned by Indorsement.
43. XLIIITreasurer of Navy to keep such Monies diftinct, and issue and pay the same by Warrant of Principal Officers, &c. of the Navy.
44. XLIVCommissioners, &c. of the Navy not to sign Warrant for any other Purpose than as Money is appropriated, and the Uses to be expressed in such Warrant.
45. XLVAuditor of Receipt and Treasurer of Navy and Ordnance to render an Account to the Commons of Monies raised under this Act.
46. XLVIOfficers appointed to receive misapplying Monies;
47. XLVIIThe like Offence by any Officer of the Exchequer, Navy or Ordnance; Penalty.
48. XLVIIINo Stay of Prosecution admitted in any Suit for Recovery of Penalties.
49. XLIXCommissioners not liable to Penalties of 25. Car. II. c. 2.
50. LHow £400 per Month, Part of the £1,520. 5s. per Month on Middlesex and Westminster, to be assessed.
51. LIReceiver General or Deputy not to act as Commissioners for County or Place for which he is appointed.