Taxation Act 1688

And wee doe most humbly beseech Your Majestyes that it may be Enacted And bee it Enacted by our Soveraigne Lord and Lady the King and Queene by and with the Advice and Consent of the Lords Spirituall and Temporall and Commons in this present Parliament Assembled and by X1the Authoritie of the same That the Summe of Sixty eight thousand eight hundred and twenty pounds nineteene shillings and one penny by the Month for Six Months the First of the said Monthes beginning from the Five and twentyeth Day of March in the Yeare of our Lord One thousand six hundred eighty and nine shall be Assessed Taxed Levyed and Paid by two Quarterly Payments in the severall Countyes Cityes Burroughes Townes and Places within England and Wales and the Towne of Berwicke upon Tweede according to the Rates and Proportions following (That is to say) For each Month of the said Six Months

Proportions of Payments by the several Counties.

For the County of Bedford Eight hundred ninety six pounds seventeene shillings nine pence.

For the County of Berks One thousand one hundred thirty two pounds six shillings seven pence.

The County of Bucks One thousand three hundred fifteene pounds six shillings five pence.

The County of Cambridge One thousand twenty pounds.

The Isle of Ely Three hundred forty nine pounds seventeen shillings eleven pence.

The County of Chester Seven hundred forty seven pounds seventeene shillings two pence.

The City and County of the City of Chester Fifty three pounds eight shillings foure pence.

The County of Cornwall One thousand five hundred forty pounds eighteene shillings three pence.

The County of Cumberland One hundred sixty eight pounds six shillings one peny.

The County of Derby eight hundred sixty two pounds eight shillings foure pence.

The County of Devon Three thousand two hundred twenty nine pounds nineteene shillings two pence.

The City and County of the City of Exon One hundred and sixteene pounds seven shillings foure pence.

The County of Dorset One thousand three hundred forty foure pounds ten shillings five pence.

The Towne and County of Poole Ten pounds nineteene shillings eight pence.

The County of Durham Three hundred twenty three pounds sixteene shillings nine pence.

The County of Yorke with the City and County of the City of Yorke and Towne and County of Kingston upon Hull Three thousand foure hundred sixty nine pounds five shillings two pence.

The County of Essex Three thousand ninety eight pounds eight shillings ten pence.

The County of Gloucester One thousand eight hundred and eight pounds ten shillings three pence.

The City and County of the City of Gloucester Thirty nine pounds eight shillings.

The County of Hereford One thousand one hundred thirty one pounds thirteene shillings foure pence.

The County of Hertford One thousand three hundred forty five pounds sixteene shillings three pence.

The County of Huntingdon Six hundred thirty three pounds fourteene shillings two pence.

The County of Kent with the City and County of the City of Canterbury Three thousand three hundred twenty six pounds eighteene shillings eight pence.

The County of Lancaster One thousand and six pounds thirteene shillings six pence.

The County of Leicester One thousand eighty foure pounds fourteene shillings three pence.

The County of Lincolne with the City and County of the City of Lincolne Two thousand five hundred seventy five pounds two shillings.

The City of London with the Liberty of Saint Martins le Grand Foure thousand two hundred ninety one pounds eleven shillings foure pence.

The County of Midlesex with the City and Liberty of Westminster Three thousand and forty pounds and ten shillings.

The County of Monmouth Three hundred and ninety pounds.

The County of Northampton One thousand foure hundred and thirteene pounds eighteene shillings two pence.

The County of Nottingham with the Towne and County of the Towne of Nottingham Eight hundred seventy three pounds eight shillings.

The County of Norfolke Three thousand three hundred and seventy pounds twelve shillings.

The City and County of the City of Norwich One hundred and fourscore pounds.

The County of Northumberland with the Townes of Newcastle and Berwicke upon Tweede Three hundred seventy two pounds fifteene shillings eight pence.

The County of Oxon One thousand one hundred thirty five pounds ten shillings eight pence.

The County of Rutland Two hundred and forty pounds eight shillings eleven pence.

The County of Salop One thousand two hundred and three pounds fourteene shillings two pence.

The County of Stafford Eight hundred fifty two pounds eleven shillings eight pence.

The City and County of the City of Litchfield thirteene pounds.

The County of Somersett Two thousand seven hundred seventy one pounds ten shillings eight pence.

The City and County of the City of Bristoll One hundred ninety nine pounds eight shillings foure pence.

The County of Southampton with the Towne and County of Southampton and the Isle of Wight Two thousand one hundred eighty nine pounds eight shillings eight pence.

The County of Suffolke Three thousand two hundred ninety eight pounds ten shillings eight pence.

The County of Surrey with the Burrough of Southwarke One thousand five hundred ninety seven pounds two pence.

The County of Sussex One thousand eight hundred twenty one pounds seven shillings nine pence.

The County of Warwicke with the City and County of the City of Coventry One thousand one hundred ninety two pounds eight shillings nine pence.

The County of Worcester One thousand fifty and three pounds nineteene shillings.

The City and County of the City of Worcester Fifty five pounds nine shillings six pence.

The County of Wilts One thousand nine hundred sixty six pounds seventeene shillings seven pence.

The County of Westmorland One hundred and sixteene pounds.

The County of Anglesey One hundred twenty five pounds thirteene shillings eight pence.

The County of Brecknocke Two hundred eighty two pounds ten shillings five pence halfepenny.

The County of Cardigan One hundred and five pounds fifteene shillings nine pence halfpenny.

The County of Carmarthen Two hundred seventy two pounds six shillings eight pence.

The County of Carnarvan One hundred forty six pounds twelve shillings two pence.

The County of Denbigh Two hundred twenty three pounds ten shillings seven pence.

The County of Flint One hundred and eighteene pounds seventeene shillings foure pence.

The County of Glamorgan Three hundred seventy eight pounds seventeene shillings ten pence.

The County of Merioneth One hundred pounds sixteene shillings one peny.

The County of Montgomery Two hundred Seventy six pounds twelve shillings two pence.

The County of Pembrooke Three hundred twenty six pounds ten shillings.

The County of Radnor One hundred seventy foure pounds six shillings eight pence.

The Towne and County of Haverfordwest Fifteene pounds three shillings five pence.

29 Car. II. c. I.

And bee it further Enacted That all and every the Persons hereafter named shall be Commissioners of and for the severall and respective Countyes Cityes Burroughes Townes and Places hereafter named and shall have and execute the like Powers and Authorities Rules and Directions touching the better Assessing Distributing Collecting Levying Receiving and Paying the said severall Summes of Sixty eight thousand eight hundred and twenty pounds nineteene shillings and one peny in such Proportions as aforesaid as are Limited Enacted Directed and Appointed to the Commissioners in one Act of Parlyament made in the Nine and twentyeth Yeare of the Raigne of his late Majestie King Charles the Second Entituled An Act for Raising the Summe of Five hundred eighty foure thousand nine hundred seventy eight pounds two shillings and two pence halfepeny, for the speedy building Thirty Shipps of Warr That is to say

revived.

Provided alwayes And bee it Enacted That the said recited Act as to the said Powers Authorities Rules and Directions and all other the Clauses therein contained touching Landlords and Tennants and other matters relateing to the Charges Taxes Assesments and Disbursements thereby Directed and not otherwise herein limitted and appointed shall be and is hereby Revived and in full Force and Vertue as if they had beene herein particularly Inserted.

may divide themselves.

And bee it further Enacted and Declared That the severall Commissioners aforesaid shall meete together at the most usuall and common place of Meeting within each of the said Counties Cities Burroughes Townes and Places respectively on or before the Tenth day of Aprill in the Yeare of our Lord One thousand six hundred eighty nine And the said Commissioners or soe many of them as shall be present at the said First Generall Meeting or the major part of them are hereby Authorized and Required to putt this present Act in Execution according to the best of their Judgements and Discretions and shall then if they shall see cause subdivide and distribute themselves into lesser Numbers soe as three or more of the said Commissioners may be appointed for the Service of each Hundred or other Division and soe as may best conduce to the carrying on of Their Majestyes Service hereby required

And bee it further Enacted and Declared That the Commissioners at their aforesaid Generall Meeting or the major part of them shall and are hereby Authorized and Required to nominate and appoint under their Hands and Seales an Honest Able and Responsible Person to be Receiver Generall for each County Rideing City or Division respectively takeing sufficient Security from such Receiver Generall in the Names of the King and Queene for Their Majesties Use.

And bee it further Enacted That every Receiver Generall from time to time within the space of One Weeke next after he shall have received the full Summe that shall be charged upon any Hundred or Division for each particular Payment that is to be made to such Receiver Generall by vertue of this Act shall give to the Commissioners that shall act in such Hundred or Division a Receipt under his Hand and Seale acknowledgeing his Receipt of the full Summe charged upon such Hundred or Division for such particular Payment which Receipt shall be a full Discharge of such Hundred or Division for such particular Payment against Their Majesties and Their Successors

Commissioners to deliver a Schedule of Sums assessed to Receiver General.

And bee it further Enacted That the Summe of Two hundred six thousand foure hundred sixty two pounds seventeene shillings three pence being the first of the said two Quarterly Payments hereby Imposed shall be Assessed Collected Levyed and Paid unto the Receiver Generall of the said severall Counties and Places on or before the Foure and twentieth Day of June in the Yeare of our Lord One thousand six hundred eighty nine And the Summe of Two hundred six thousand foure hundred sixty two pounds seventeene shillings three pence being the second of the said X1two Quarterly Payments on or before the Nine and twentyeth Day of September in the Yeare of our Lord One thousand six hundred eighty nine And the said Commissioners are hereby required to deliver or cause to be delivered a Schedule or Note containing the particular Summes Assessed upon each Parish or Place to the Receiver Generall of each County Rideing City Burrough Towne or Place respectively to be by him the said Receiver Generall transmitted into the King's Remembrancers Office in the Exchequer within Fifteene Dayes after he shall have received the same

Receipt of Receiver General a Discharge.

And bee it further Enacted and Declared That the Money received by the said Collectors within the respective Divisions or Hundreds shall from time to time be duely paid to the Receiver Generall or to his Deputie or Deputies to be appointed under his Hand and Seale of which Deputy or Deputies Notice under the Hand and Seale of the Receiver Generall shall be given unto the Commissioners or any two of them within the respective Divisions or Hundreds within Eight Dayes after the first generall Meeting and soe from time to time within Eight Dayes after every Death or Removeall of any Deputy if any such shall happen And the Receipt of such Receiver Generall his Deputy or Deputyes or any of them shall be a sufficient Discharge to every such Collector

Collectors not obliged to travel more than 10 Miles to pay Money to Receiver General; Salary to Receiver General.

And bee it further Enacted and Declared That the particular Collectors are hereby required to pay in all and every the Summes soe received by them unto the said Receivers Generall or their Deputie or Deputies for Payment whereof the said Collectors shall not be obliged to Travell above Ten Miles from the Place of their Habitations which said Receivers Generall are hereby required forthwith to Transmitt or cause to be paid the Money by them received into the Receipt of the Exchequer And the Lord High Treasurer or the Lords Commissioners of the Treasury for the time being or any three or more of them are hereby Authorized and Required to allow the said Receiver Generall of each County Rideing City and Towne respectively in case he hath Returned up as aforesaid a Duplicate of the Assesments of each Parish or Place in the County Rideing City or Towne for which he is appointed Receiver Generall a Salary for his paines not exceeding Two pence in the Pound upon the clearing X1of his Accompt which Duplicate soe to be Returned into the said Receipt of the Exchequer is to containe noe more then the X2Summe in Grosse to be collected by each Collector and the severall Names of the said Collectors

to pay Damages; and a Penalty of Double the Sum.

And to the intent that the said Receivers Generall may Returne a true Account into His Majestyes Court of Exchequer of such Summes of Money as shall be Received by them and every of them their and every of their Deputie and Deputies Bee it further enacted by the Authoritie aforesaid That if any such Receiver Generall shall Returne or Certifie into the said Court any Summe or Summes of Money to be in Arreare or Unpaid after the same have beene received either by such Receiver Generall or by his Deputie or Deputies or any of them or shall cause any person or persons to be 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 be lyable to pay to every person and persons that shall be Molested Vexed or Damaged by reason of such unjust Certificate Returne or setting insuper the Damages that shall be thereby occasioned The said Damages to be recovered by Action of Debt Bill Plaint or Information in which noe Essoigne Protection or Wager of Law shall be allowed nor any more then one Imparlance And shall alsoe forfeite to His Majestie His Heires and Successors double the Summe that shall be soe unjustly Certified or Returned or caused to be sett insuper

Provided alwayes and bee it further Enacted That every Receiver Generall shall and is hereby required to make a Certificate under his Hand and Seale to the respective Commissioners of each County City Burrough Towne or Place of the Quarterly Payments to him made by the respective Collectors within Fifteene dayes after the times hereby respectively Limitted for the same and of all Neglects or Deficiencies by them or any of them in the Payment thereof

And it is hereby further Enacted and Declared That the Collectors of each Parish or Place which shall be appointed by vertue of this Act shall upon Collection of the whole Summe appointed to be collected by them and Payment thereof as is hereby before appointed Have and Receive for their Paines in Collecting and Paying the Moneys Foure pence in the Pound which the said Collectors are impowred to detaine out of the last Payment of the Money of their severall and respective two Quarterly Payments.

And the said Receiver Generall upon the Receipt of the whole Assesment of the County Rideing City or Towne for which he is appointed Receiver Generall in case he hath received the severall Duplicates of each Parish or Place therein and not otherwise shall allow and pay according to such Warrant as shall be in that behalfe given by the said Co[m]missioners or any three or more of them One peny in the Pound for the Commissioners Clerks X1for their Paines in faire Writeing the Assesments Duplicates and Copies

Provided alwayes And bee it further Enacted and Declared by the Authoritie aforesaid That for the avoiding of all Obstructions and Delayes in Collecting the Summes by this Act to be Rated and Assessed all such Places Offices Constablewicks Divisions and Allowances shall pay and be Assessed in such County Hundred Place Rape Division or Wapentake according to the like Proportions and Distributions in respect to this present Assesment as they were Assessed and Taxed by the said Act made in the Nine and twentyeth Yeare of the Raigne of His said late Majestie King Charles the Second

Provided alwayes and bee it Enacted by the Authoritie aforesaid That the severall Receivers Generall which shall be appointed according to this Act their Deputy or Deputies shall from time to time at every Payment appointed thereby give unto the severall Collectors within their respective Precincts upon the Payment of the whole Summes due at such times of Payment from their respective Parishes Constablewicks or Places within each of their Collections severall Acquittances under their Hands without takeing any thing for the same. And that in like manner at every time of Payment appointed by this Act the Receiver Generall of each County his Deputy or Deputies shall give unto the severall Collectors aforesaid upon the Payment of the whole Summe or any part thereof due for their Parish or Place respectively at each time of Payment aforesaid severall Acquittances under their Hands and Seals without takeing any thing for the same which said Acquittances of every respective Receiver Generall his Deputy or Deputies shall be a sufficient Discharge to the Collectors and to such Parish and Place respectively and to every Person charged within the said Collectors Charge against Their Majesties and Their Successors for the Summe or Summes of money soe Acquitted.

Provided That nothing contained in this Act be extended to charge any Colledge or Hall in either of the two Universities or of the Colledges of Windsor Eaton Winton or Westminster or any Hospitall for or in respect of the Scites of the said Colledges Halls or Hospitalls nor any Master Fellow or Scholler of any such Colledge or Hall or in any other Free Schools or any Reader Officer or Minister of the said Universities Colledges or Schools or of any Hospitalls or AlmsHouses for or in respect of any Stipend Wages or Profitts whatsoever ariseing or growing due to them in respect of the said severall Places and Employments in the said Universities Colledges Schools Hospitalls or AlmesHouses Nor to Charge any of the Houses or Lands belonging to Christs Hospitall Saint Bartholomews Bridewell Saint Thomas and Bethlehem Hospitall in the City of London and Burrough of Southwarke or any of them for or in respect of any Rents or Revenues payable to the said Hospitalls being to be Received and Disbursed for the immediate Use and Reliefe of the Poore in the said Hospitalls.

Provided That noe Tennants that Hold and Enjoy any Lands or Houses by Lease or other Grant from any of the said Hospitalls doe Claime and Enjoy any Freedome Exemption or Advantage by this Act but that all the Houses and Lands which they soe Hold shall be Rated and Assessed for soe much as they are yearely worth over and above the Rents reserved and payable to the said Hospitalls

And bee it further enacted by the Authoritie aforesaid That noe Commissioner or Commissioners who shall be imployed in the Execution of this Act shall be lyable for or by reason of such Execution to any of the Penalties mentioned in an Act made X1in the Five and twentyeth yeare of King Charles the Second for the preventing X2the Dangers which may happen from Popish Recusants for not takeing the Oathes and Subscribing the Declaration therein mentioned

And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every person and persons who shall lend any Moneys not exceeding Three hundred and seventy thousand pounds in the whole to Your Majesties upon the Credit of this Act and Pay the same into the Receipt of the Exchequer shall immediately have a Talley of Loane struck for the same and an Order for his Repayment bearing the same Date with his Tally in which Order shall be alsoe contained a Warrant for Payment of Interest for forbearance not exceeding the Rate of Six pounds per Centum per Annum for his Consideration to be paid every three Months untill the Payment of his Principall

And that all Orders for Repayment of Money Lent shall be registred in Course according to the Date of the Tally respectively And that all and every person and persons shall be paid in Course according as their Orders shall stand Entred in the Register Booke be it Orders for Payment directed by Your Majestyes or of Moneys Lent as aforesaid Soe as that the person Native or Forreigner his Executors Administrators and Assignes who shall have his Warrant or Order Warrant or Orders first Entred in the said Booke of Register shall be taken and Accompted as the first person to be paid upon the Moneys to come in by vertue of this Act And he or they that shall have his or their Warrants or Orders Warrant or Order next Entred shall be taken and accounted to be the Second Person to be paid and soe successively and in course

And that the Moneys to come in by this Act shall be in the same Order lyable to the satisfaction of the said respective Parties their Executors Administrators or Assignes successively without preference of one before another and not otherwise and not to be divertible to any other use intent or purpose whatsoever

And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any Your Majesties Subjects for provideing or makeing of any such Bookes Registers Entryes View or Search in or for Payment of Money Lent or the Interest thereof as aforesaid by any Your Majestyes Officer or Officers their Clerks or Deputies on paine of Payment of treble Damages to the X1Pary grieved by the Partie offending with Costs of Suite Or if the Officer himselfe take or demand any such Fee or Reward then to lose his Place alsoe

And if any undue preference of one before another shall be made either in point of Registry contrary to the true meaning of this Act by any such Officer or Officers then the Partie offending shall be lyable by Action of Debt or on the Case to pay the value of the Debt Damages and Costs to the Party grieved and shall be forejudged from his Place or Office.

And if any such Preference be unduely made by any his Deputie or Clerke without direction or privity of his Master then such Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall be for ever after uncapeable of his Place or Office

How recovered.

And in case the Auditor shall not Direct the Order or the Clerke of the Pells Record and the Teller make Payment according to each Persons due Place and Order as aforedirected Then he or they shall be judged to forfeit 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 be incurred by any of the Officers of the Exchequer or any their Deputies or Clerks shall and may be recovered by Action of Debt Bill Plaint or Informac[i]on in any of Your Majesties Courts of Record at Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed

Provided alwayes And bee it hereby Declared That if it happen that severall Tallyes of Loane or Orders for Payments Directed by Your Majesties as aforesaid beare date or be brought the same day to the Auditor of the Receipt to be Registred Then it shall be interpreted noe undue Preference which of those he Enters first soe he Enters them all the same Day

Provided also That it shall not be interpreted any undue Preference to incurr any Penalty in point of Payment if the Auditor Direct and the Clerke of the Pells Record and the Teller doe pay subsequent Orders of Persons that come and demand their Money and bring their Order in their course soe as there be soe much Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them Interest for Loane being to cease from the time the Money is soe reserved and kept in Banke for them

Memorial of Assignment without Fee.; Assignee may also in like Manner assign his Right.

And bee it further Enacted by the Authoritie aforesaid That every Person or Persons to whome any Money shall be due by vertue of this Act after Warrant or Order entred in the Booke of Register aforesaid for Payment thereof his Executors Administrators or Assignes by Indorsement of his Order or Warrant may Assigne and Transferr his Right Title Interest and Benefit of such Warrant or Order or any part thereof to any other which being notifyed in the Office of the Auditor of the Receipt aforesaid and an Entry and Memoriall thereof X1 alsoe made in the Booke of Registry aforesaid for Warrants which the Officer shall upon Request without Fee or Charge accordingly make shall Entitle such Assignee his Executors Administrators and Assignes to the Benefit thereof and payment thereon And such Assignee may in like manner Assigne againe and soe toties quoties and afterwards it shall not be in the power of such person or persons who have made such Assignments to make Void Release or Discharge the same or any the Moneys thereby due or any Part thereof

If Action brought General Issue may be pleaded.

Treble Costs.

And be further Enacted That if any Action Suite Plaint or Information shall be Commenced or Prosecuted against any person or persons for what he or they shall doe in pursuance or in execution of this Act such person or persons soe Sued in any Court whatsoever shall or may Pleade the Generall Issue and upon any Issue joyned may give this Act and the Speciall Matter in Evidence And if the Plaintiffe or Prosecutor shall become Nonsuite or forbeare further Prosecution or suffer Discontinuance or if a Verdict passe against him the Defendant and Defendants shall recover their treble Costs for which they shall have the like Remedy as in any Case where Costs by Law are given to Defendants.