Taxation Act 1690

And bee it further enacted by the Authoritie aforesaid That for the effectuall putting of this present Act in Execution all and every the Persons hereafter named shall be Commissioners of and for the severall and respective Counties Cities Burroughs Towns and Places hereafter mentioned.

And be it further Enacted and Declared That the severall Com[m]issioners aforesaid shall meete together at the most usuall and common Place of Meeting within each of the said Countyes Rideings Cityes Burroughes Townes and Places respectively on or before the Fifteenth Day of January next ensueing 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 see cause subdivide and distribute themselves soe into lesser numbers as two or more of the said Commissioners may be Appointed for the Service of each Hundred or other Division and as may best conduce to the Carrying on of Their Majestyes Service hereby required

And for the more Effectuall Performance thereof Bee it Enacted and Declared That the Commissioners at their aforesaid first Generall Meeting or the major part of them shall Agree and Sett downe in Writeing who and what number of the said Com[m]issioners shall act in each of the said Divisions or Hundreds and shall deliver a true Copy of such Writeing to the Receiver Generall to be appointed by Their Majestyes to the end that there be noe Failure in any part of the due Execution of the Service by this Act required

Such Receipt to be a Discharge to Hundred, &c. Commissioners, in their several Divisions, to cause the Proportions charged to be equally assessed; and to appoint Assessors; Duty of such Assessors.

And bee it further Enacted by the Authoritie aforesaid That every Receiver Generall from time to time within the Space of One Month next after he shall have received the full Summe that shall be Charged on 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 Acknowleding 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 Majestyes Their Heires and Successors And the Commissioners within the severall Divisions or Hundreds or any Two or more of them are hereby Authorized and Required to cause the said severall Proportions Charged on the Respective Divisions and on every Parish and Place therein for the said Twelve Months Assessment to be Equally Assessed and Taxed and to appoint Two or more Assessors in each Parish or Place for the perfecting thereof who are hereby Required with all Care and Diligence to Assesse the same equally by a Pound Rate upon all Lands Tenements Hereditaments Annuities Rent Charges and other Rents Parks Warrens Goods Chattells Stock Merchandizes Offices (other then Military Offices and Offices relateing to the Navy under the Command of the Commissioners of the Admiralty and Officers within Their Majestyes Household) Tolls Profitts and all other Estates both Reall and Personall within the Limitts Circuits and Bounds of their respective Parishes and Places

£ 412,925. 14s. 6d. Second Payment, 24th June 1691; £ 412,925. 14s. 6d. Third Quarterly Payment, 29th Sept. 1691; £ 412,925. 14s. 6d. Fourth and last Quarterly Payment, 25th Dec. 1691; Assessors to deliver Copy of Assessment to Commissioners, and Commissioners to sign and seal Two Duplicates thereof, and to deliver One thereof to Collector, which they are to nominate, with a Warrant for the Collection; Commissioners to deliver a Schedule of Sums assessed to Receiver General; Receiver General to transmit the same to the Exchequer.

And bee it further enacted by the Authoritie aforesaid That the Summe of Foure hundred twelve thousand nine hundred twenty five pounds fourteene shillings and six pence shall be Assessed Collected Levyed and Paid unto the Receiver Generall of the said severall Countyes who shall be appointed by Their Majestyes on or before the Five and twentyeth day of March in the Yeare of our Lord One thousand six hundred ninety one And the Summe of Foure hundred twelve thousand nine hundred twenty five pounds fourteene shillings and sixpence being the Second of the said Quarterly Payments on or before the Foure and twentyeth day of June in the said Yeare of our Lord One thousand six hundred ninety one And the Summe of Foure hundred twelve thousand nine hundred twenty five pounds fourteene shillings and sixpence being the Third of the said Foure Quarterly Payments on or before the Nine and twentyeth day of September in the X1 Yeare of our Lord One thousand six hundred ninety one And the Summe of Foure hundred twelve thousand nine hundred twenty five pounds fourteene shillings and sixpence being the fourth and last of the said Foure Quarterly Payments on or before the five and twentyeth day of December in the X2said Yeare of our Lord One thousand six hundred ninety one And for the compleating of the whole Summe Charged as aforesaid and to the end the aforesaid Summes Charged upon the severall and respective Countyes Rideings Cityes Burroughs Townes and Places may be Equally and Indifferently Assessed according to the true Intent of this Act and the Money duely Collected and true Account thereof made the said Assessors are hereby Required to deliver One Copy of their respective Assessments fairely Written and Subscribed by them unto the said Commissioners And the said Commissioners or any Two or more of them are hereby Ordered and Required to Signe and Seale Two Duplicates of the said Assessments and the one of them to deliver or cause to be delivered to one or more Honest and Responsable Person or Persons to be Collector or Collectors which the said Commissioners are hereby Authorized to Nominate and Appoint for each Parish or Place with Warrant to the said Collector or Collectors to Collect the said Assessment payable as aforesaid soe as the said severall Sums may be Paid in to the said Receivers Generall at the respective times aforesaid And the said Commissioners are hereby Required to deliver or cause to be delivered a Schedule or Note containing the particular Sums 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 Kings Remembrancers Office in the Exchequer which the said Receiver Generall is Required to performe accordingly

Notice by Receiver General to Commissioners of such Payment; Receipt of Receiver General Discharge to Collector; Collectors to pay to Receiver General, &c. Collectors travelling for such Payments; Receiver General to transmit Monies to Exchequer; Salary to Receiver General, &c; Regulations as to Duplicate of Assessment.

And bee it further Enacted and Declared by the Authoritie aforesaid 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 whereof 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 Ten dayes after the first Generall Meeting and soe from time to time within Ten dayes after every Death or Removeall of any Deputy (if any such shall happen) and the Receipt of such Receiver Generall his Deputie or Deputies or any of them shall be a sufficient Discharge unto every such Collector And the particular Collectors are hereby Required to Pay in all and every the Sums 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 places of their Habitations which said Receivers Generall are hereby Required forthwith to Transmitt or cause to be Paid the Moneys by them Received into the Receipt of Their Majestyes Exchequer And the Lords Commissioners of Their Majestyes Treasury are hereby Authorized 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 Assessment of each Parish or Place in the County Rideing City or Towne for which he is appointed Receiver Generall a Salary for his Pains not exceeding Two pence in the Pound upon the Clearing of his Accompt which Duplicate soe to be returned into the Kings Remembrancers Office in the Exchequer is intended to containe noe more then the Sums in Grosse to be collected by each Collector and the severall Names of the said Collectors

Collectors may detain Allowance; Allowance to Commissioners Clerks paid by Receiver General.

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 Three pence in the Pound which the said Collectors are impowered to detaine out of the last Payment of the Money of their severall and respective Foure Quarterly Payments And the said Reciever Generall upon the Reciept of the whole Assessments of the County Rideing City or Towne for which he is appointed Reciever Generall in case he hath recieved 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 Commissioners or any of them One halfe peny in the Pound for the Commissioners Clerks for their paines in fair writeing the Assessments Duplicates and Copies

Distress; Collectors breaking open Doors, Chest, &c. to call in Constables, &c. who are to aid Collectors; Question upon Distress determined by Commissioners; Persons conveying away Goods, &c; Commissioners may imprison; Except Peers; Tenants may pay Rate and deduct; Landlords to allow Deduction.

And bee it further Enacted and Declared That if any Person shall Refuse or Neglect to Pay any Summe of Money whereat he shall be Rated and Assessed That then it shall and may be lawfull to and for the said Collectors or any of them and they are hereby Authorized and Required to Levy the Summe Assessed by Distresse and Sale of the Goods of such Person soe Refuseing or Neglecting to Pay and reasonable Charges of Distraining and Restoreing the Overplus (if any be) to the Owner thereof and to Breake open in the Day time any House and upon Warrant under the Hands and Seals of Two or more of the said Commissioners any Chest Trunke Box or other things where any such Goods are and to call to their assistance the Constables Tythingmen and Headburroughs within the Countyes Rideings Cityes Townes and Places where any Refusall Neglect or Resistance shall be made which said Officers are hereby required to be Aiding and Assisting in the p[re]misses as they will Answere the contrary at their Perills And if any Question or Difference happen upon takeing such Distresses the same shall be Ended and Determined by the said Commissioners or any Two or more of them And if any Person or Persons shall Neglect or Refuse to Pay his or their Assessment or convey his or their Goods or other Personall Estate whereby the Summes of Money soe Assessed cannot be Levyed according to this Act then the respective Commissioners or any Two or more of them are hereby Authorized to Imprison the Person (Except a Peere or Peeres of this Realme) and him and them in Prison to detaine and keepe untill the Moneys soe Assessed and the Charges for the bringing in the same be Paid and Satisfied and noe longer And the severall and respective Tennant or Tennants of all Houses and Lands which shall be Rated by vertue of this Act are hereby Required and Authorized to Pay such Summe or Sumes or Money as shall be Rated upon such Houses or Lands and to Deduct out of the Rent soe much of the said Rates as in respect of the said Rents of every such House and Lands the Landlord should or ought to pay and beare And the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions and Payments upon the Receipt of the Residue of their Rents

If Difference between Landlord and Tenant as to Rate, Commissioners may settle the same; If Over Rate, Appeal to Commissioners; In case Proportions of Rate are not fully assessed, or assessed upon Persons not of Ability; or upon empty House; or if Assessments not paid to Receiver General; Commissioners, Assessors, &c. are to reassess Such new Assessment to be made, &c. as the former Assessment.

And it is enacted and declared That every Tennant Paying the said Assesments shall be Acquitted and Discharged for soe much Money as the said Assesments shall amount unto as if the same had beene actually Paid unto such Person and Persons unto whome his Rents should have beene Due and Payable And if any Differences shall arrise betweene Landlord and Tennant or any other concerning the said Rates the said severall Commissioners or any Two or more of them in their severall Divisions shall and have hereby Power to Setle the same as they shall thinke fitt And if any Person or Persons shall finde him or themselves Agrieved in that the Assessors have overrated him or them and shall in Six dayes after Demand made of the Summe of Money Assessed on him or them Complaine to Two or more of the Commissioners (whereof one of the Commissioners who Signed or Allowed his or their Assessments to be one) the said Commissioners or any Two or more of them shall have and have hereby Power within Twelve dayes after the Demand of the Assessment as aforesaid to Relieve such Person or Persons and to Charge the same on such other Person and Persons as they shall see cause And in case the Proportions Sett by this Act upon all and every the respective Countyes Rideings Cities Townes and Places shall not be fully Assessed Levyed and Paid according to the true meaning hereof or if any of the said Assessments shall be Rated and Imposed upon any Person not being of Ability to Pay the same or upon any Empty or Void House or Land where the same cannot be Collected or Levyed or that through any Wilfulness Negligence Mistake or Accident the the said Assessment Charged on each Countie Rideing City Towne or Place by Vertue of this Act happen not be Paid to the Reciever Generall his Deputy or Deputies of the respective Counties as in this Act is directed That then in all and every such Cases the severall and respective Commissioners Assessors and Collectors aforesaid and every of them respectively are hereby Authorized and Required to Assesse or Reassesse or cause to be Assessed or Reassessed Levyed and Paid all and every such Summe and Summs of Money upon the respective Counties Rideings Cityes Townes and Places or upon any the Divisions Hundreds and Parishes therein as to the said Commissioners or such Number of them as by this Act are Authorized to cause the First Assessment hereby required to be made shall seeme most agreeable to Equity and Justice The said New Assessment to be Made Collected and Paid in such manner and by such meanes as in this Act for this Assessment is Declared and Directed

And bee it further Enacted and Declared by the Authoritie aforesaid That if any Person or Persons shall wilfully Neglect or Refuse to Performe his or their Duty in the due and speedy Execution of this present Act the said respective Commissioners or any Three or more of them have hereby Power to Impose on such Person or Persons soe refuseing or neglecting their Duties such Fine or Fines as by them shall be thought fitt and to cause the same to be Levyed by Distresse and Sale of his and their Goods Provided That noe Fine to be Imposed by any of the said Commissioners shall for any one Offence exceede the summe of Twenty pounds And that all Fines that shall be Imposed by Vertue of this Act shall be paid to the respective Recievers Generall and by them to the Receipt of their Majestyes Exchequer

Proceedings by Commissioners; Commissioners so proceeding to appoint a General Meeting of Commissioners; Notice thereof; Collector not paying, Proceedings by Commissioners or such General Meeting.

And it is further Enacted and Declared That if any Collector that shall be by Vertue of this Act appointed for the Receipt of any Sume or Sumes of Money thereby to be Assessed neglect or refuse to pay any Summe or Sumes of Money which shall by him be recieved as aforesaid and to pay the same as in this Act is directed and shall detaine in his or their hands any Money recieved by them or any of them and not pay the same as by this Act is directed the Commissioners of each County Rideing City or Towne respectively or any Two or more of them in their respective Divisions are hereby Authorized and Impowered to Imprison the Person and Seize and Secure the Estate both Reall and Personall of such Collector to him belonging or which shall descend or come into the hands or possession of his Heires Executors or Administrators wherever the same can be discovered and found and the said Commissioners who shall soe Seize and Secure the Estate of any Collector or Collectors shall be and are hereby impowered to appoint a time for the Generall Meeting of the Commissioners for such County Rideing City Towne and Place and there to cause publique Notice to be given at the Place where such Meeting shall be appointed Ten dayes at least before such Generall Meeting and the Commissioners present at such Generall Meeting or the major part of them in case the Moneys detained by any Collector or Collectors be not Paid and Satisfied as it ought to be according to the Directions of this Act shall and are hereby Impowered and Required to Sell and Dispose of all such Estates which shall be for the Cause aforesaid Seized and Secured or any part of them and Satisfie and Pay such County Rideing and Place the Summe that shall be detained in the hands of such Collector or Collectors their Heires Executors and Administrators respectively

And it is hereby further Enacted and Declared That at the Expiration of the respective Times in this Act prescribed for the full Payment of the X1said Foure Quarterly Assessments the severall and respective Commissioners or any two of them within their Division and Hundred shall and are hereby Required to call before them the Collectors within each respective Division and Hundred to Examine and assure themselves of the full and whole Payment of the particular Summe and Summes of Money Charged upon the same Division or Hundred and every Parish and Place therein and of the due Returne of the same into the Hands of the Recievers Generall their Deputy or Deputyes of the said County Rideing City Towne and Place respectively and by such Receiver Generall into the Receipt of Their Majesties Exchequer to the end there may be noe failure in the Payment of any part of the Assessments by vertue of this Act to be Assessed and Paid nor any Arrears remaine Chargeable upon any the said Counties Rideings Cityes Towns or Places respectively And in case of any failure in the Premisses the said Commissioners or any two of them are hereby to cause the same to be forthwith Levyed and Paid according to the true intent and meaning of this Act

And it is hereby Enacted and Declared That in case any Controversie arise concerning the said Assessments or the Dividing Apportioning or Payment thereof which concerns any the Commissioners by this Act appointed that the Commissioners soe concerned in the said Controversie shall have noe Voice but shall withdraw at the time of the Debate of any such Controversie untill it be determined by the rest of the Commissioners

Fee Farm and other Rents, Annuities, &c. liable; Tenants to pay proportionably, indemnified.

And bee it further Enacted and Declared That noe Priviledged Place or Person Body Politicke or Corporate within the Counties Rideings Cities and Townes aforesaid shall be exempted from the said Assessments and Taxes And that they and every of them and alsoe all Fee-Farme Rents and all other manner of Rents Payments Summe and Summes of Money or Annuities issueing out of any Lands shall be lyable towards the Payment of every Summe by this Act to be Taxed and Levyed And all the Tennants are hereby Directed and Authorized to pay them proportionably according to the Rates and Assessments by this Act Appointed and Directed And all such Tennants shall be hereby saved and kept harmlesse by Authoritie of this Act from any further Payment of any such Portion of any such Rent Rents Summs or Annuities to any Person or Persons to whome any such Rent Rents Sums of Money or Annuities as aforesaid should or ought to be Paid to all Intents and Purposes whatsoever as fully and amply as if they had Paid the same to any Person or Persons to whome the same is or are reserved or become due

Houses held by Lease from Hospitals to be rated at their yearly Value.

Provided That nothing contained in this Act be extended to Charge any Colledge or Hall in either of the two Universities or 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 or any Master Fellow or Scholler of any such Colledge or Hall or in any Free Schooles 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 Profits whatsoever ariseing or growing due to them in respect of the said severall Places and Imployments in the said Universities Colledges Schools Hospitalls or Almshouses nor to Charge any of the Houses or Lands belonging to Christs Hospitall St Bartholomews Bridewell St Thomas and Bethlem 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 Recieved 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

Provided That where any Person inhabiting within the City of London hath his Dwelling House in one of the Parishes or Wards therein and hath any Goods Wares or Merchandizes in one or more of the other Parishes or Wards within the same That then such Person shall be Charged Taxed and Assessed for such his Goods or Merchandices in the Parish or Ward where he dwelleth and not elsewhere within the said City

Provided neverthelesse That noe Clause or Provisoe in this Act shall extend to the lessening or abatement of the full Summe appointed by this Act to be Taxed Levyed Collected and Paid but that the same be fully Assessed Taxed Levyed Collected and Paid in the severall and respective Counties Cities and Townes aforesaid in such manner and forme and to such uses as herein is before mentioned and declared

Provided alwayes and bee it hereby Enacted and Declared That in case the way or manner of Assessing by a Pound Rate shall prove any wayes prejudiciall or obstructing to the speedy bringing in of the Assessment or any part thereof appointed by this Act That then and in all such Cases the respective Commissioners or any Two of them are hereby Authorized to Order and Direct their respective Assessors who are hereby Required to Proceede accordingly to Assesse the respective Summes Charged on the respective Counties Rideings Cities Burroughs Townes and Places mentioned in this Act according to the most just and usuall Rates held and practiced in such Counties Rideings Cities Burroughs Towns and Places respectively Any thing in this Act to the contrary thereof contained in any wise notwithstanding

Provided alwayes That nothing in this Act contained shall be construed to Alter Change Determine or make Void any Contracts Covenants or Agreements whatsoever betweene Landlord and Tennant or any other Persons touching the Payment of Taxes and Assessments Any thing herein before mentioned to the contrary notwithstanding

Provided alwayes and bee it further Enacted and Declared by the Authority aforesaid That for the avoiding of all Obstructions and Delayes in Collecting the Sums by this Act to be Rated and Assessed all Places Constablewicks Divisions and Allotments which have used to be Rated and Assessed shall Pay and be Assessed in such County Hundred Rape and Wapentake as the same have heretofore beene usually Assessed in and not elsewhere

General Issue; Treble Costs.

And bee it further Enacted by the Authority aforesaid That if any Action Plaint Suite 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 and may Pleade the Generall Issue (Not Guilty) 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 a Discontinuance or if a Verdict passe against him the Defendants shall Recover their Treble Costs for which they shall have the like Remedy as in any Case where Costs by the Law are given to Defendants

The-like Provision; Such Acquittance to be a Discharge.

Provided alwayes and bee it Enacted by the Authority aforesaid That the severall Recievers Generall which shall be appointed according to this Act their Deputy or Deputyes 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 Summe 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 Acquittance of the Reciever Generall his Deputy or Deputies shall be a full and perfect Discharge to the Collectors and to such Parish or Place respectively and to every Person Charged within the said Collectors charge against Their Majesties their Heires and Successors for the Summe or Summes of Money soe acquitted

Proceedings thereon.

Provided alwayes and bee it further Enacted That in case any Lands or Houses in any Parish Place or Constablewick shall be unoccupied and noe Distresse can be found on the same by reason whereof the said Parish Place and Constablewick are forced to pay and make good the Taxe Assessed upon such Land lying unoccupied That then it shall and may be lawfull at any time after for the Collectors Constable or Tythingmen of the said Parish Place or Constablewicke for the time being to Enter and Distraine upon the said Lands or Houses when there shall be any Distresse thereupon to be found and the Distresse and Distresses being the proper Goods of the Owner or any Claimeing any Estate Interest or Profitt under him if not Redeemed within Foure dayes by Payment of the Tax and Charge of the Distresse to Sell rendering the Overplus to the Owner or Owners of such Distresse And the said Collector Constable or Tythingman is hereby Enjoyned to Distribute the Money Raised by the said Distresse or Sale thereof proportionably to the Partie who Contributed to the Tax of the said unoccupied Lands

Provided alwayes and bee it Enacted That where any Woodlands shall be Assessed and noe Distresse can be had that in such Case it shall and may be lawfull to and for any Collector Constable Headburrough or Tythingman by Warrant under the Hands and Seals of two or more of the Commissioners of that Hundred or Division at seasonable times of the Yeare to Cutt and Sell to any Person or Persons soe much of the Wood growing on the Woodlands soe Assessed as will pay the Assessment or Assessments soe behinde and unpaid and the Charge incident thereunto And that it shall and may be lawfull for the Person and Persons and his and their Assignes to whome such Wood shall be Sold to Sell Cutt downe Dispose and Carry away the same to his owne use rendring the Overplus (if any be) to the Owner Any Law to the contrary notwithstanding

Provided alwayes and bee it further Enacted That where any Taxe or Assessment shall be Charged or Laid upon any Tythes Tolls Profitts of Markets Fairs or Fishery or other Annuall Profitts not Distrainable in case the same shall not be Paid within Fifteene Dayes after such Assessment soe Charged or Laid and Demanded Then it shall and may be lawfull to and for the Collector Constable or other Officer thereunto appointed by Warrant under the Hands and Seals of any two or more of the Commissioners Authorized by this Act to Seize Take and Sell soe much of the said Tythes Tolls and other Profitts soe Charged as shall be sufficient for the Levying the said Tax and Assessment and all Charges occasioned by such Nonpayment thereof rendring the Overplus to the Owner (if any be)

Penalty to Party; Penalty to Their Majesties.

And for the better preventing of such unjust Vexations as might be occasioned by such Persons as shall be appointed Receivers Generall of any the Summes of Money Granted by this Act and to the intent that the said Receivers Generall may returne a true Account into Their Majestyes Court of Exchequer of such Sums of Money as shall be Recieved 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 Receiver Generall shall Returne or Certifie into the said Court any Summe or Summs of Money to be in Arreare X1and unpaid after the same have beene Recieved either by such Reciever 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 Sum or Sums of Money that hath beene soe Recieved That then every such Reciever Generall shall forfeit to every person and persons that shall be Molested Vexed or Dammaged 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 forfeit to Their Majestyes Their Heires and Successors the Summe that shall be soe unjustly Certified or Returned or caused to be Sett Insuper

And bee it further Enacted by the Authoritie aforesaid That the said Foure Quarterly Payments of One hundred thirty seven thousand six hundred forty one pounds eighteene shillings and two pence per Mensem amounting in each Quarter of the Foure Quarters to the Summe of Foure hundred twelve thousand nine hundred twenty five pounds fourteene shillings six pence shall be Assessed Collected Levyed and Paid to the Reciever Generall of the severall Counties that shall be appointed by the Times mentioned and expressed in this Act and shall be paid by the said Recievers Generall into Their Majestyes Receipt of the Exchequer within Twenty dayes after the said Times mentioned and expressed in this Act

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 in the Five and twentieth Yeare of King Charles the Second Intituled An Act for Preventing Dangers which may happen from Popish Recusants

Provided alwayes and bee it Enacted That noe Person shall be capeable of acting as a Commissioner in the Execution of this Act before he shall take the Oaths appointed by an Act of the last Parliament Entituled An Act for the Abrogating of the Oaths of Supremacy and Allegiance and appointing other Oaths Which Oaths it shall be lawfull for any Two or more Commissioners to Administer And they are hereby Required and Authorized to Administer the same to any other Commissioner

Provided alwayes and it is hereby Enacted That it shall and may be lawfull to and for any Person and Persons to Advance and Lend unto Their Majestyes upon the Security of this Act any Summe or Summes of Money and to have and recieve for the forbearance thereof after the rate of Seven pounds by the Hundred for One whole Yeare and noe more directly or indirectly

Tally of Loan to Lender, and Warrant for Interest; Orders for Repayment registered according to Date of Tally, and paid in course; Monies to come in by this Act liable to satisfy such Loans; No Fee for providing or making Books, &c. or for Payment of Money lent; Penalty; Punishment; Undue Preference by Officer; Penalty; Undue Preference by Deputy; Penalty; Auditor, Clerk of the Pells, or Teller, not making Payments in due Order; Penalty; How all such Penalties to be recovered.

And to the end that all Moneys which shall be Lent unto Their Majesties upon the Credit of this Act may be well and sufficiently Secured out of the Moneys ariseing and payable by this Act Bee it further Enacted by the Authoritie aforesaid That there shall be provided and kept in Their Majestyes Exchequer (that is to say) in the Office of the Auditor of the Receipts one Booke or Register in which all Moneys that shall be paid into the Exchequer by Vertue of this Act shall be Entered and Registred apart and distinct from all other Moneys paid or payable to Their Majesties upon any other Branch of Their Majestyes Revenue or upon any other Account whatsoever And that all and every Person and Persons who shall Lend any Money to Their Majestyes upon the Credit of this Act and pay the same into the Receipt of the Exchequer shall immediately have a Tally of Loane strucke 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 after the Rate of Seven pounds per Centū per Annū for his Consideration to be paid every Three Months untill Repayment of his Principall And that all Orders for Repayment of Money shall be Registred in course according to the Date of the Tally respectively without preference of one before another And that all and every Person and Persons shall be paid in course according as their Orders shall stand Entered in the said Register Booke soe as that the Person Native or Forreigner his Executors Administrators and Assignes who shall have his Order or Orders first Entered in the said Booke of Register shall be taken and accounted as the first Person to be paid upon the Moneys to come in by Vertue of this Act And he or they who shall have his or their Order or Orders next Entered 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 Assigns 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 X1of Their Majestyes Subjects for provideing or makeing of any such Bookes Registers Entryes View or Search in or for Payment of Money Lent or the Interest as aforesaid by any of Their Majesties Officer or Officers their Clerks or Deputies on Paine of Payment of Treble Damages to the Partie grieved by the Party 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 or Payment 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 Partie grieved and shall be forejudged from his Place or Office And if such Preference be unduely made by any his Deputie or Clerke without direction or Privity of his Master then such Deputie 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. And in case the Auditor shall not direct the Order or the Clerke of the Pells Record or the Teller make Payment according to each Persons due place and order as afore directed 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 Information in any of Their Majestyes 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

Paying subsequent Orders, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Orders.

Provided alwayes and bee it hereby Declared That if it happen that severall Tallyes of Loane or Orders for Payment 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 alsoe That it shall not be interpreted any undue Preference to incurr any Penaltie in point of Payment if the Auditor Direct and the Clerke of the Pells Record and the Tellers doe pay subsequent Orders of Persons that come and demand their Money and bring their Order before other Persons that did not come to demand their Money and bring their Order in their Course soe as there be soe much X1Money reserved as will satisfie precedent Orders which shall not be otherwise disposed but kept for them (Interest upon Loane being to cease from the time the Money is soe reserved and kept in Banke for them.)

Memorial thereof without Fee; Assignee may in like manner assign.

And bee it further Enacted by the Authority aforesaid That every person or persons to whome any Moneys shall be due by vertue of this Act after Order Entred in the Booke of Register aforesaid for payment thereof his Executors Administrators or Assignes by Indorsement of his Order may Assigne and Transfer his Right Title Interest and Benefit of such Order or any part thereof to any other which being Notified in the Office of the Auditor of Receipt aforesaid and an Entry or Memoriall thereof alsoe made in the Booke of Register aforesaid for Orders (which the Officers shall upon Request without Fee or Charge accordingly make) shall Intitle 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 or hath made such Assignments to make Void Release or Discharge the same or any the Moneys thereby due or any part thereof

Office of Ordnance and other necessary Naval Services.

And to the intent that the Summe of Ten hundred thousand pounds part of the Moneys to be Raised by vertue of this Act may be certainly applyed to the payment of Seamen and to the paying for Stores Provisions and Victualls and for other necessary Uses and Services in and for Their Majesties Navy Royall Bee it Enacted That out of the Money which shall be Levyed and Paid by vertue of this Act into the Receipt of the Exchequer as well upon Loane as otherwise the Summe of Ten hundred thousand pounds shall be Applyed and Appropriated and is hereby Appropriated to and for the payment of Seamen that have Served and shall Serve in Their Majestyes Navy Royall and to and for the paying for Stores Provisions and Victualls supplyed and to be supplyed and to and for the Expences of Their Majestyes Office of Ordnance in respect to Navall Affaires and for other necessary Uses and Services performed and to be performed for the said Navy.

Collector keeping Money in hand, or paying to Person other than Receiver General; Penalty; Receiver General or Deputy paying Monies paid to him to Persons other than the Exchequer, or paying by Warrant upon Tally of Pro or Tally of Anticipation, &c. to divert Payment into the Exchequer. Penalty.

And for the effectuall doeing thereof and that the said Summe of Ten hundred thousand pounds hereby Appropriated to the Uses aforesaid may not be Diverted or Applyed to any other Purpose And alsoe to the intent that all the Moneys Given by this Act may be duly paid into Their Majesties Exchequer Bee it further Enacted That if any Collector of any Parish or Place shall keepe in his Hands any part of the Money by him Collected for any longer time then is by this Act Directed (other then the Allowance made unto him by this Act) or shall pay any part thereof to any person or persons other then the Receiver Generall of such County or Place or his respective Deputie That every such Collector shall forfeit for every such Offence the Summe of Five pounds And in case any Receiver Generall or his Deputy shall pay any part of the Moneys paid to him or them by any Collector by vertue of this Act to any person or persons whatsoever (other then the Receipt of Their Majestyes Exchequer) and that at or within the respective Times limitted by this Act or in case such Receiver Generall or his Deputy shall pay any part of the said Moneys by any Warrant of the Commissioners of the Treasury or the Lord Treasurer Under Treasurer or Commissioners of the Treasury for the time being or upon any Tally of Pro or Tally of Anticipation or other Way or Device whatsoever whereby to divert or hinder the actuall Payment thereof into the Receipt of the Exchequer as aforesaid That then such Receiver Generall shall for every such Offence of himselfe or his Deputie forfeit the Summe of Five hundred pounds to him or them that shall Sue for the same in any Court of Record by Bill Plaint or Information wherein noe Essoigne Protection or Wager of Law is to be allowed

Officer not to strike, &c. any such Tally, &c.

And it is hereby further Enacted That the Commissioners of the Treasury or the Lord Treasurer Under Treasurer or Commissioners of the Treasury for the time being or any of them doe not direct any Warrant to any of the said Collectors or Receivers Generall or their Deputies for the Payment of any part of the Moneys hereby Given to any person or persons other then into the Receipt of the Exchequer as aforesaid nor shall they or any of them direct any Warrant to the Officers of the Exchequer for the Strikeing of any Tally of Pro or Tally of Anticipation nor doe any other Matter or Thing whereby to divert the actuall Payments of the said Moneys into the Receipt of the Exchequer Nor shall the Officers of the Exchequer Strike or Direct or Record the Strikeing of any Tally of Pro or Tally of Anticipation upon any of the said Moneys upon any Account or Warrant whatsoever Nor shall any Teller throw downe any Bill whereby to Charge himself with any of the said Moneys untill he shall have actually recieved the same

Regulations as to issuing such Money to Treasurer of the Navy.

And bee it hereby further Enacted That the Officers of the Receipt of Their Majestyes Exchequer shall keepe the said Summe of Ten hundred thousand pounds hereby Appropriated and the Account thereof distinct from all other Moneys and Account whatsoever And that the Commissioners of the Treasury or the Lord Treasurer Under Treasurer or X1the Commissioners of the Treasury for the time being doe not Signe any Warrant or Order or doe any other Matter or Thing for the issueing any part of the said Summe of Ten hundred thousand pounds hereby Appropriated as aforesaid to any person or persons other then the Treasurer of the Navy or his Deputy for the time being and expressing therein that the same is for the Uses aforesaid, Nor shall the Auditor of the Receipt draw any Order for the issueing any part of the said Summe of Ten hundred thousand pounds hereby Appropriated to any person or persons other then the Treasurer of the Navy or his Deputie as aforesaid Nor shall he Direct or the Clerke of the Pells Record or any Teller make Payment of any of the said Moneys by vertue of any Warrant or upon any Order or other Way or Device whatsoever other then to the Persons and for the Uses aforesaid and to be soe mentioned and expressed in such Warrant or Order

And it is hereby further Enacted That the Treasurer of the Navy for the time being shall keepe the said Sum[m]e of Ten hundred thousand pounds appropriated as aforesaid by Vertue of this Act as the same shall be paid in to him distinct and apart from all other Moneys and shall Issue and Pay the same by Warrant of the Principall Officers and Commissioners of the Navy or any Three or more of them and mentioning and expressing that the same is for the respective Uses for which the same is appropriated as aforesaid and for noe other Use Intent or Purpose whatsoever Which said Principall Officers and Commissioners of the Navy are to follow therein the Order and Direction of the Commissioners of the Admiralty or the Lord High Admirall for the time being for apportioning the same to the respective Uses aforementioned

And it is hereby further Enacted That the Principall Officers and Commissioners of the Navy or any of them shall not Signe any Warrant or Navy Bill or doe any other Act or Thing for the Issueing and Paying any part of the said Summe of Ten hundred thousand pounds soe appropriated by this Act to any Use Intent or Purpose whatsoever other then for the respective Uses for which the same is appropriated as aforesaid and to be soe mentioned and expressed in such Warrant or Navy Bill

Penalty; How applied.

And it is further Enacted That if any of the Officers which are appointed by this Act to recieve the said Summe of Ten hundred thousand pounds hereby appropriated or any part thereof shall after the Receipt of the said Money divert or misapply the same or any part thereof by Vertue of any Warrant from the Com[m]issioners of the Treasury or from the Lord Treasurer or other superiour Officers for the time being contrary to the true intent of this Act That then such Officer or Officers soe diverting or misapplying the said Money shall forfeit the like Summe soe diverted or misapplyed Which said Forfeiture shall be Recovered by Action of Debt Bill Plaint or Information in any of Their Majesties Courts of Record at Westminster Wherein noe Essoigne Protection or Wager of Law shall be allowed The one Moyety of which Forfeiture soe to be Recovered shall be to the Informer or him who shall sue for the same The other Moyety thereof to be distributed to the Poore of the Parish where such Offence shall be Committed.

Penalty.

And bee it further Enacted That if any Officer or Officers mentioned in this Act or in any wise belonging to the Exchequer or Navy shall willingly and wilfully Offend against this Law or any Clause thereof by diverting or misapplying any part of the said Summe of Ten hundred thousand pounds appropriated as aforesaid contrary to the true Intent of the said Act That for any and every such Offence such Officer and Officers soe offending shall forfeit his Office and Place and is and are hereby Disabled and made Uncapable to hold or execute the said Office or any other Office whatsoever for the future.

Provided alsoe and bee it Enacted That noe stay of Prosecution upon any Command Warrant Motion or Order or Direction by Non vult ulterius prosequi shall be had made admitted recieved or allowed by any Court whatsoever in any Suite or Proceeding by Action of Debt Bill Plaint or Information or otherwise for the recovery of all or any the Paines Penalties or Forfeitures upon any Person or Persons by this Act inflicted or therein mentioned or for or in order to the Conviction or Disability of any person offending against this Act

Provided and it is hereby Declared and Enacted That the Summe of Forty one thousand one hundred and sixty pounds already taken up for the Service of the Navy be taken and esteemed as part of the Summe hereby Appropriated for the Use of the Navy.