{
  "url": "https://openlegislation.uk/taxation-members-of-parliament-act-1700/section-II",
  "json_url": "https://openlegislation.uk/taxation-members-of-parliament-act-1700/section-II.json",
  "legislation": "aep/Will3/12-13/10",
  "legislation_title": "Taxation: Members of Parliament Act 1700",
  "legislation_url": "https://openlegislation.uk/taxation-members-of-parliament-act-1700",
  "path": "section/II",
  "kind": "section",
  "number": "II",
  "heading": null,
  "text": "Personal Estates (except desperate Debts, Stock on Land, Household Goods, and Loans or Debts to His Majesty) to pay; 38. in the Pound for the yearly Value thereof; Employments of Profit (except Military Officers or Navy Officers) to pay; Pensions and Annuities out of the Exchequer or any other Branch of the Revenue, to pay.\nAnd be it enacted by the Authority aforesaid That towards the raising of the said severall and respective Su[m]ms of Money hereby charged upon the respective Counties Citys Boroughs Towns and other Places as aforesaid all and every Person and Persons Bodies Politick and Corporate Guilds and Fraternities within the same respectively having any Estate in Ready Money or in any Debts whatsoever owing to them within this Realm or without or having any Estate in Goods Wares Merchandizes or other Chattells or Personall Estate whatsoever within this Realm or without belonging to or in Trust for them (except and out of the Premisses deducted such Summes as he or they do bona fide owe and such Debts owing to them as shall be adjudged desperate by the Commissioners appointed by this Act and also except the Stock upon Land and such Goods as are used for Household Stuff and also except such Loans or Debts as are and shall be owing from His Majesty to any Person or Persons) shall yield and pay unto His Majesty the Summe of Three Shillings in the Pound according to the true Yearly Value thereof for one Year that is to say For every hundred Pounds of such. Ready Money and Debts and for every Hundred Pounds Worth of such Goods Wares Merchandizes or other Chattells or Personall Estate the Summe of Eighteen Shillings and so after that Rate for every greater or lesser Sum or Quantity to be assessed levied and collected in Manner hereafter mentioned And that all and every Person and Persons and all and every Commissioner or Commissioners having using or exercising any Publick Office or Imployment of Profit (such Military Officers who are or shall be in the Muster by the Muster-Master Generall of His Majesties Guards and Garrisons or in Pay of His Majesties Guards Garrisons or Navy in respect of such Offices only excepted) and all and every their Agents Clerks Secondaries Substitutes and other Inferior Ministers whatsoever shall yeild and pay unto His Majesty the Summe of Three Shillings for every Twenty Shillings which he or they do recieve in One Year by vertue of any Salaries Gratuities Bounty Money Reward Fees or Profits to him or them accrewing for or by Reason or Occasion of their severall Offices or Imployments And that all and every Person and Persons Guilds Fraternities Bodies Politick or Corporate having any Pention Annuity Stipend or other Yearly Payment either out of the Receipt of His Majesties Exchequer or out of any Branch of His Majesties Revenues or payable or secured to be paid by any Person or Persons whatsoever (not being issuing out of any Lands Tenenements or Hereditaments or charged upon the same touching which other Directions are given by this Act and not being Annuities or Yearly Payments which by any Act or Acts of Parliament made or to be made are or shall be specially exempted from the Payment of Taxes or Aids) shall yeild and pay to His Majesty the Summ of Three Shillings for every Twenty Shillings by the Year of every such Pention Annuity Stipend or Yearly Payment respectively and after that Rate for One whole Year The said severall Rates and Su[m]mes of Money hereby granted to be assessed imposed levied and collected in such Manner as hereafter is mentioned",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "interlined on the Roll."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Will3/12-13/10/section/II",
    "retrieved_at": "2026-10-28T20:22:06.535910+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."
}