Taxation (No. 2) Act 1663

Four Shillings in every Pound; Aliens, &c. Eight Shillings in the Pound.; Proviso for Land chargeable to Tithes and Servants Wages.; Plate, &c. held for Corporations, to be rated.; Land, Corrodies, Fees, &c. Proviso for Ornaments, &c. of the Church.

And be it further enacted by the Authoritie aforesaid That every person borne under the Kings Obeisance and every Corporation Fraternitie Guild Misterie Brotherhood and Commonaltie Corporate or not Corporate for every pound that every of the said persons and every Corporation Fraternity Guild Mistery Brotherhood and Commonaltie Corporate or not Corporate or any other to his or their use both in Fee simple Fee taile for terme of life, terme of yeares by Execution or by Copy of Court Roll of and in any Honours Castles Mannours Lands Tenements Rents Services Hereditaments Annuityes Fees Corrodyes or other yearely Proffitts of the yearely value of Twenty shillings aswell within Auntient Demeasne and other places priviledged as elsewhere, and soe upward shall pay to and for every of the said Fower Subsidies Fower shillings of and for every pound. And every Alien Denizen or not Denizen borne out of the Kings Obeizance, and every Popish Recusant convict of what Estate or Degree soever they be of, or which before the time of the Assessment of the severall Subsidyes by this present Act granted shall be a Popish Recusant convict, or which shall be indited for Popish Recusancy, and their Indictments are or shall be removed by X1 Certiorari, or being not removed shall not by Apparance and Traverse legally discharge their said Indictments at the next Assizes, or within two Generall Sessions of the Peace, where the said persons shall be indicted respectively in such case to pay to and for every of the said Fower severall Subsidies Eight shillings for every pound, And that all summes to be presented and chargeable by this Act either for Goods and Debts or either of them or for Lands Tenements and other the premisses as is in this Act contained shall be at every of the said Payments sett and taxed after the rate and proportion according to the true meaning of this Act Lands and Tenements chargeable to the Disms of the Clergy and yearely Wages due to Servants for their yearely Service (other then the Kings Servants, takeing yearely Wages of Five pounds or above) onely excepted and foreprized, And that all Plate Coyne Jewells Goods Debts and Chattells personall and all Lands Tenements and other the premisses as aforesaid being in the rule and custodie of any person or persons to the use of any Corporation Fraternity Guild Mistery Brotherhood or any Commonaltie being Corporate or not Corporate be and shall be rated sett and charged by reason of this Act at the value certifyed by the Presenters in their Certificate for every pound in Goods and Debts as is aforesaid, And for every pound in Lands Tenements Annuityes Fees Corodyes and other yearely Proffitts as is aforesaid, And the summes that are above rehearsed sett and taxed to be levyed and taken of them that shall have such Goods in custody, or otherwise charged for Lands as is before rehearsed, And the same persons and persons and bodyes Corporate by authoritie of this Act shall be discharged against him or them that shall or ought to have the same at the time of the payment or delivery thereof, or at his otherwise departure from the custodie or possession of the same, except and alwayes foreprized from the charge and Assessment of the said Subsidyes all Goods Chattells Jewells and Ornaments of Churches and Chappells which have beene ordained and used in Churches and Chappells for the honour and service of Almighty God.

Last Two Subsidies how to be rated.; Sums, Names of Persons charged, and Names of Collectors to be certified to Exchequer.; Payments into the Exchequer in one entire Sum.; Payments in Liberties, &c.

And the first two of the said Fower Subsidyes shall be by Authority aforesaid taxed sessed and rated according to this Act in every Shire Rydeing Lath Wapentake Rape Citty Burrough Towne and every other place within this Realme of England Wales Towne of Berwicke upon Tweede and other the Kings Dominions before the First day of October now next comeing, And the last two of the said Fower Subsidyes shall be by Authoritie aforesaid taxed assessed and rated according to this Act in every Shire Rideing Lath Wapentake Rape Citty Burrough Towne and every other place within this Realme of England Wales Towne of Berwicke upon Tweede and other the Kings Dominions before the First day of March which shall be in the yeare of our Lord One thousand six hundred sixty and three, And the perticular summes of every Shire Riding Burrough Towne and other place aforesaid with the particular names of such as are or shall be chargeable to and for the payment of the two first of the said Fower Subsidyes to be taxed and sett by the Commissioners for the same to be limitted, or two of them at the least with the names of the High Collectors, and in the same forme, shall be certifyed into the Kings Exchequer before the fowerteenth day of October next ensueing, And the two latter before the Fowerteenth day of Aprill then next ensueing And the same summes in forme aforesaid to be taxed to and for the payment of the X1said two first of the said fower Subsidyes shall be paid in one intire summe into the Kings Receipte of the Exchequer aforesaid, to the use of our said Soveraigne Lord His Heires and Successors at or before the First day of November now next comeing And the said summes in manner and forme aforesaid to be taxed for the payment of the two last of the said fower Subsidyes shall be paid in one intire summe into the Kings Receipt of the Exchequer aforesaid to the use of our said Soveraigne Lord at or before the First day of May then next following, And the summes abovesaid of and for the said Subsidyes shall be taxed sett asked and demanded taken gathered levyed and paid to the use of our said Soveraigne Lord His Heires and Successors in forme aforesaid aswell within X2the Liberties Franchises Sanctuaryes, Auntient Demesnes and other whatsoever places exempt or not exempt as without (except such Shires Places and Persons as shall be foreprized in and by this present Act) Any Grant Charter Prescription Use or Liberty by reason of any Letters Patents or other Priviledge Prescription Allowance for the same or whatsoever other matter or discharge heretofore to the contrary made granted used or obtained notwithstanding.

Rule by which they are to be charged.

And it is further enacted by Authority of this present Parliament That every such persons aswell such as be borne under the Kings Obeysance, as every other person stranger borne Denizen or not Denizen inhabiting within this Realme or within Wales, Towne of Berwicke upon Tweede or other the Kings Dominions which at the time of the said Assessings or Taxations or any or every of them to be had or made shall be out of this Realme or out of Wales and have Goods Chattells Lands or Tenements Fees or Annuityes or other Proffitts within this Realme or in Wales shall be charged and chargeable for the same by the Certificate of the Inhabitants of the place where such Goods Chattells Lands Tenements or other the Premisses then shall be, or in such place where such person or persons or his or their Factor Deputy or Attourney shall have his or their most resorte unto within this Realme or in Wales in like manner as if the said person were or had beene at the time of the said assessing within this Realme; And that every person abideing or dwelling within or without this Realme shall be charged and chargeable to the said severall Subsidyes granted by this Act according and after the rate of such yearely substance or value of Lands or Tenements Goods Chattells and other the Premisses as every person soe to be charged shall be sett att, at the time of the said Assessing or Taxation upon him to be made and noe otherwise.

And bee it further enacted by the Authority aforesaid That for the assessing and ordering of the said Subsidyes to be duely had the Lord Chauncellour of England or the Lord Keeper of the Great Seale, the Lord Treasurer of England, the Lord President of the Kings Councell, the Lord Privy Seale the Lord Admirall of England, the Lord Steward of the Kings Householde and the Lord Chamberlaine of the Kings most honourable Household for the time being or two of them at the least (whereof the Lord Chauncellour or Lord Keeper of the Great Seale, or the Lord Treasurer for the time being to be one) shall and may name and appoint such and soe many persons as they in their discretions shall thinke fitt to be Coo[m]missioners for the rateing and taxeing of the Honourable Household of the Kings Majestie, in what Shire or other place the said Household shall happen then to be, And the said Chauncellour of England, or Keeper of the Great Seale of England for the time being shall make and direct out of the Court of Chauncery under [the Great Seale one or more Commissions for the X1assessing and levying of the said severall Subsidyes according to the true meaning of this Act in manner and forme hereafter expressed for His Majestyes Household unto the persons in manner aforesaid to be nominated.

And be it further enacted by the Authority aforesaid That all and every the persons hereafter named shall by vertue of this Act, and without any further Authority or Commission be Commissioners of and for the severall and respective Countyes Cittyes Burroughes Townes and Places hereafter named That is to say

And be it alsoe enacted by X1the Authoritie of this present Parliament That the Commissioners and every of them which are herein named limitted and appointed according to this Act to be Commissioners in every such Shire Rideing Lath Wapentake Rape Citty Towne Burrough Isle or any other place And that shall be nominated in any Commission X2that shall be directed from His Majesty for assessing of His Majestyes Honourable Household and none other shall truely effectually and diligently for their parts execute the effect of this present Act according to the tenoure thereof in every behalfe and noe otherwise by any meanes without ommission favour dread mallice or any other thing to be X3attempted or done by them or any of them to the contrary thereof.

who are to shew such Precepts; Penalty 40s.

And the said Commissioners shall for the Taxation of the said two first of the said Fower Subsidies before the tenth day of September next comeing, And for the Taxation of the two last of the said Fower Subsidyes shall before the tenth day of February next ensueing direct their severall or joynt Precept or Precepts unto eight seaven six five fower three or two as for the number of Inhabitants shall be requisite of the most substantiall discreete and honest persons Inhabitants of and in Hundreds Lathes Rapes Wapentakes Wards Parishes Townes and other places aswell within Liberties Franchices X1and Auntient Demeasne Places exempted and Sanctuaryes as without within the Limitts of the Shires Rideings Lathes Wapentakes Rapes Cittyes Townes Burroughes and Isle aforesaid and other places within their respective limitts, And to the Constables Sub Constables Bayliffes and other like Officers and Ministers of every of the said Hundreds Townes Wards Lathes Wapentakes Parishes and other places aforesaid as to the said Commissioners and every number of them or to three or two of them by their discretion in division shall seeme expedient, and as by the manner and use of these parts shall be requisite, straitely by the said Precept chargeing and commanding the said Inhabitants Constables and other Officers aforesaid to whom such Precept shall be soe directed to appeare in their proper persons before the said Commissioners or such number of them as they shall divide themselves according to this Act at certaine dayes and places by the said Commissioners or any such number of them as is aforesaid within Cittyes Burroughes or Townes Corporate or without in any other places as is aforesaid by their discretion to be limitted thereunto to doe and accomplish all that to them on the part of the Kings Majestie shall be enjoyned touching this Act, commanding further by the same Precept that he to whose hands such Precepts shall come shall shew and deliver the same to the other Inhabitants or Officers named in the same Precept, And that none of them faile to accomplish the same upon paine of Forty shillings to be forfeited to the Kings Majestie.

Such Persons making Default or refusing to serve.; Penalty 40s.; Penalty 40s.; Enquiry into the Substance of Persons to be charged, but such Enquiry not to be taken on Oath, and to certify before Commissioners.; Penalty.; Commissioners to read the Rates openly.; Afterwards another Day to be appointed by Commissioners for such Persons to appear.; Not appearing, Penalty 40s.; or refusing to make Certificate; Penalty 40s.; Commissioners to examine Presenters of Certificate.; Further Proceedings on Assessments by Precept to Constables, &c. to warn Persons named therein to appear; Oath not allowed on Inquiry into the Substance of Persons charged.; Persons named in the said Precept called upon, not appearing; Penalty, Double Rate.; On Inquiry into the Substance of Persons charged, Commissioners may increase Taxation.; Spiritual Persons how to be rated for Temporal Possessions

And it is further ordained by the Authoritie of this present Parliament That at the said day and place prefixed and limitted in the said Precept, every of the said Co[m]missioners then being in the Shire and not haveing sufficient excuse for his absence at the day and place X1prefixed for that part whereunto he was limitted shall appeare in his owne proper person, And there the same Co[m]missioners being present or as many of them as shall be appointed by vertue of this Act shall call or cause to be called before them the said Inhabitants and Officers to whom they have directed their said Precept, And if any person soe warned X2doe make defaulte unlesse he then be letted by sicknes or lawfull excuse, and that Lett be then witnessed by the Oathes of two credible persons or if any appeareing refuse to serve in forme following then every such person soe makeing default or refuseing to serve shall forfeite to the Kings Majesty Forty shillings and soe at every time appointed by the said Commissioners for the said severall Taxations untill such time the number of every such persons have appeared and certifyed in forme underwritten every of them soe makeing defaulte or refuseing to serve shall forfeit to the Kings Majestye Forty shillings And upon the same appearance had they shall be charged before the Commissioners by all convenient wayes and meanes (other then by Corporall Oath) to inquire of the value of the substance after the usuall manner of every person dwelling and abiding within the limitts of the places that they shall be charged with, and of other which shall have his or their most resorte unto any of the said places and chargeable with any summe of money by this Act of the said Subsidyes and of all other things requisite touching the said Act and according to the intent of the same and thereupon as neere as it may be, or shall come to their knowledge without respect of any former Taxation heretofore had but these hereafter mentioned truely to present and certifie before the said Commissioners the Names and Sirnames and the Substance and Values of every of them after the usuall manner as aforesaid aswell of Lands Tenements and other Hereditaments Possessions and Proffitts as of Goods Chattells Debts and other things chargeable by the same Act without any concealment love favour affection dread or mallice upon paine of X3forfeiting any summe not exceeding five pounds to be taxed estreated and levyed in forme as hereafter in this present Act shall be limitted or appointed. And thereupon the said Commissers shall openly there reade or cause to be read unto them the said Rates in this Act mentioned and openly declare the effect of their charge unto them in what manner and forme they ought and should make their Certificates according to the Rates and Summes thereof abovesaid and of all manner of persons aswell Aliens and Strangers Denizens or not Denizens inhabiting within this Realme as of such Popish Recusants and others persons as be borne under the Kings obeisance chargeable to this Act, and of the Possessions Goods and Chattells of Fraternityes Guilds Corporations Brotherhoods Misteries Commonalties and other as is abovesaid, and of persons being in the parts beyond the Seas haveing Goods and Chattells Lands or Tenements within this Realme as is aforesaid, and of all Goods being in the custody of any person or persons to the use of any other as is aforesaid, by the which information and shewing the said persons may have such plaine knowledge of the true intent of this present Act and of the manner of their Certificate that the same persons shall have noe reasonable cause to excuse them by ignorance, And after such Charge and the Statute of the said Subsidyes and the manner of the said Certificate to be made in writeing containing the Names and Sirnames of every person and whether he be borne without the Kings Dominions or within and the value of every person in every degree as well of the yearely value of Lands and Tenements and of such like Possessions and Proffitts as of the value of Goods and Chattells Debts and every thing to their Certificate requisite and necessary to them declared, the said Commissioners there being shall by their Discretions limitt and appoint unto the said persons another day and place to appeare before the said Commissioners and chargeing the said persons that they shall in the meane time make diligent enquiry by all wayes and meanes of the premisses, And then and there every of them upon paine of forfeiture of Forty Shillings to the Kings Majestie, to appeare at the said next prefixed day and place there to certifie unto the said Commissioners in writeing according to their said Charge, and according to the true intent of the said Grant of Subsidy and as to them in manner aforesaid hath beene declared and shewed by the Commissers, at which day and place soe to them prefixed if any of the said persons make defaulte, or appeare and refuse to make the said Certificate, then every of them soe offending X4shall forfeite to the Kings Majestie Forty Shillings, (except there be a reasonable excuse of his default by reason of his sicknes, or otherwise by the Oathes of two credible persons there witnessed) And of such as appeare ready to make Certificate as is aforesaid, the said Commissioners there being shall take and receive the same Certificate and every part thereof and the Names Values and Substance of every person soe certified, And if the said Commissers see cause reasonable they shall examine the said Presenters thereof, and thereupon the said Commissioners at the said dayes and places by their agreement amongst themselves shall from time to time there openly prefix a day at a certaine place or places within their respective limitts by their Discretion for their further proceeding to the said assessing of the same Subsidyes, and thereupon at the said day of the said Certificate as is aforesaid taken, the same Commissioners shall make their Precept or Precepts to the Constables Sub-Constables Bayliffes or other Officers of such Hundreds Wapentakes Townes or other places aforesaid as the same Co[m]missers shall be of comprising and containing in the said Precepts the Names and Sirnames of all persons presented before them in the said Certificate, of whom if the said Commissioners or as many of them as are thereunto appointed by vertue of this Act shall then have vehement suspect to be of more greater Value or Substance of Lands Goods Chattells or Summes of money oweing unto them, or other Substance aforesaid then is upon such person and persons soe certifyed and specified as aforesaid the same Co[m]missers shall make their Precept or Precepts directed to the Constables Bayliffes or other Officers commanding them to whom such Precept shall be directed to warne such persons whose names shall be comprized in the said Precepts at their Mansions or to their persons that the same persons named in such Precepts and every of them shall personally appeare before the said Commissioners at the said new prefixed day and place X5 by all wayes and meanes (other then by Corporall Oath) by the said Commissioners of their Substance and Value in manner as is aforesaid, and of all and every summes of money oweing to them and other whatsoever matter concerning the premisses or any of them according to this Act, at which day and place soe prefixed the said Commissers then and there being, or as many of them as are, or shall be thereunto appointed by vertue of this Act shall cause to be called the said persons whose Names shall be comprized in the said Precept as is aforesaid for their examination, And if any of those persons which shall be warned as aforesaid to be examined (which at any time after the warning and before the day prefixed shall be within such place as he may have knowledge of his said appearance to be made) shall make defaulte and appeare not, unlesse a reasonable cause or excuse by the Oathes of two credible persons before the said Co[m]missers be truely alledged for his discharge that then every of them soe makeing defaulte to be taxed and charged to the Kings Majestie with and at the double summe of the Rate that he should or ought to have beene sett at for and after the value aforesaid of his Lands or substance upon him certifyed if he had appeared by the discretion of the Co[m]missers there being, which Cctmissers shall travell with every of the other persons soe then and there appearing whose names shall be expressed in the said Precept or Precepts, and to whom any vehement suspect was or shall be had in forme aforesaid by all wayes and meanes they can (other then by Corporall Oath) for the better knowledge of their value as aforesaid, either in Hereditaments or Possessions or else in Goods or Debts. And thereupon shall have power and Authority by vertue of this Act according to their discretions to enlarge and encrease the Taxation of such Persons as they shall soe finde by due examination to be of greater value or Substance in Lands or Goods then they were presented at, And that every Spirituall Person at every of the said Taxations of the X6 Subsidyes shall be rated and sett according to the Rate abovesaid of and for every pound that the same Spirituall Person or any other to his use hath by Descent Bargaine or Purchase in Fee Simple or Fee Tayle terme of Life, terme of yeares by Execution, or Copy of Court Roll in any Mannours Lands Tenements Rents Services Offices Fees Corodyes Annuityes and Hereditaments after the true just and yearely value thereof, And according as other the Kings Majestyes subjects borne within this Realme be charged in forme above remembred, soe that it extend to the yearely value of Twenty shillings or above in the Subsidy Booke,

To be estreated into the Exchequer.; Remedy for Persons aggrieved by the Assessment.; Commissioners may abate or increase Assessment.; False Oath of Value of Lands, &c.; Penalty.

And it is further enacted That if the said Taxors or Assessors shall not duely behave themselves in their enquiry taxation assessment or Certificate but shall affectionately corruptly or partially demeane themselves in X1 that behalfe, in such wise that the Co[m]missers shall by their Considerations deeme them Offenders worthy of punishment for not doeing their dutyes therein, That then fower or more of the Co[m]missers in that County for the said Subsidy shall have power and authority by their discretions either to charge the said Assessors upon their Corporall Oathes for the better service aforesaid in that behalfe, or else by their Discretions to tax and sett upon the said Assessors for their misdemeanours in that behalfe such Fine or paine as they shall thinke good soe that it exceed not the Summe of ten pounds, And the same Fine X2and paine at their Discrestions to estreate into the Court of Exchequer, every which Fine soe taxed and sett by Fower of the said Co[m]missers or more, and being estreated with the Schedule X3& Books of that Limitt shall be levyed and answered to the Kings use in like manner and forme to all intents and purposes as any other Summes that shall be taxed and become due by vertue of this Statute and Act of Subsidy and not in any other wise or manner, And if any person certifyed or rated by vertue of this Act, whether he be a Commissioner or other to any manner of value doth finde himselfe greived with the same presentment sessing or rateing, and thereupon complaine to the Co[m]missers before whom he shall be called sessed or taxed or before Two of them, before the same taxation be certifyed in the Court of Exchequer, that then the said Commissioners or Two of them shall by all wayes and meanes examine perticularly and distinctly the person soe complaining upon his Oath, and other his Neighbours by their discretions of every his Lands and Tenements above specified and of every his Goods Chattells and Debts above-mentioned, And after due examination and perfect knowledge thereof had and perceived by the said Co[m]missers or Two of them which shall have power by X4the Authoritie aforesaid, the said Co[m]missers or any Two of them to whom such complaint shall be made by their discretions upon the Oath of the said persons soe complaining may abate defalk increase or inlarge the said assessments according as it shall appeare unto them just upon the same examination, And the same Summe soe abated defalked increased or enlarged shall be by them estreated in forme as is hereafter specifyed, And if it be proved by witnesses or by the partyes owne confession or other lawfull wayes or meanes within a yeare after any such Oath made that the same person soe rated and sworne was of any better or greater value in Lands Goods or other things above specifyed at the time of his said Oath then the same person soe sworne did declare upon his Oath, That then every such person soe offending shall loose and forfeite to the Kings Majestye soe much lawfull money of England as he the same person soe sworne was sett at, or taxed to pay

other Persons where they have resided for the most Part of the Year preceding; Absentees to be assessed where last abiding.; Rate to be according to the Substance of Persons liable.; Remedy for Commissioners and other Persons taxed in other Place than where they are Commissioners, or where resiant for most Part of the preceding Year.; Fee for Allowance.

And alsoe it is enacted by the same Authority That every person to be rated and taxed as is aforesaid shall be rated and sett, and the summe on him sett to be levyed at such place where he and his family were resident for the most part of the yeare next before the same Presentment and the Taxation made and noe where else, And that noe Commissioner for his Subsidy shall be rated or taxed for his Goods or Lands but in the Shire or other place where he shall be Commissioner, And that if any Person chargeable by this Act at the time of the said Assessings happen to be out of this Realme and out of Wales or farr from the place where he shall be knowne then he to be sett where he was last abideing within this Realme or in Wales and after the substance value or other proffitts of every Person to be knowne by Examination Certificate or other manner of way as is aforesaid, And that the said respctive Commissioners or as many of them as are or shall be appointed shall according to the respective powers given them and after the Rate and Rates aforesaid cause every person soe to be sett rated and taxed according to the X1Rate of the substance and value of his Lands Goods Chattells and other proffitts chargeable by this Act whereby the greatest or best summe or summes according to his substance as aforesaid by reason of this Act might or may be sett or taxed, And that every person taxed in any County or place other then where he or his family were resiant for the most part of the yeare then next before, or in any County or place other then where he is a Commissioner for the Subsidy if he be a Commissioner upon Certificate made to the said Court of Exchequer under the hands and Seales of two Commissioners for the same Subsidy in the same County or place where such person and his family were resiant for the most part of the yeare then next before, or where he is a Co[m]miss[ion]er for the Taxation and payment of the same Subsidy, testifying his non resiance haveing a family or being a Co[m]miss[ion]er shall be a sufficient discharge for the Taxation of that person in any other places, and of and for all other summes of Money upon such persons soe sett and taxed save onely the Taxations made in that County or place from which such Certificate shall be made as is aforesaid and for the summe of Money upon such person there assessed or taxed, And that such Certificate without any Plea or other circumstance shall be a sufficient Warrant aswell to the Barons and Auditor and Auditors of the said Court of Exchequer as to all and every other Officers to whom the allowance thereof shall appertaine paying for such discharge and allowance onely six pence and noe more.

Remedy in respect of Double Charges.

Provided alwayes That every such person that shall be rated or taxed according to the true meaning of this Act for paying of and to these Subsidyes for and after the yearely value of his Lands Tenements or other reall Possessions or Proffitts at any of the said Taxations shall not after be sett and rated for his Goods and Chattells or other moveable substance at the same Taxation, And that he that shall be sett charged or taxed for the same Subsidies for his Goods Chattells and other Moveables at any of the Taxations according to the true meaning of this Act shall not after be taxed, charged or chargeable for his Lands or other Reall Possessions or Proffitts aforesaid at the same Taxations or any of them; Nor that any person by any Taxation be doubly charged for the said Subsidyes nor sett or rated at severall places by reason of this Act, But if any person happen to be double sett taxed or charged either in one place or at severall places, then he to be discharged of the one Taxation and charged with the other according to the meaning and intent of this Act. Any thing contained in this present Act to the contrary notwithstanding.

Persons unduly escaping Taxation; on Proof thereof before Commissioners or Barons of the Exchequer; to be taxed at Double Value.

And be it ordained and enacted by the Authority of this present Parliament That noe person haveing two Mansions or two places to resorte unto, or calling himselfe Household servant or Waiteing servant to the Kings Majestye or other Lord or Lady Master or Mistrisse be excused upon his saying from the Taxes of the said Subsidyes in neither of the said places where he may be sett or taxed unlesse he bring a Certificate in writeing from the Co[m]missers where he is soe sett or taxed indeed at one place, And if any person that ought to be sett and taxed to these present Subsidyes by reason of his removeing or resorting to two Places, or by reason of his saying that he was elsewhere taxed by reason of any Priviledge of his dwelling or abideing in any place not being foreprized in this Act or otherwise by his covin, or craft, or by any words or sayings, or otherwise, Or if any that is Commisser or Assessor of others happen to escape from the said Taxations for the payment of these Subsidyes or any of them, and be not sett and taxed according to the true intent of this Act and that proved by Presentment X1Information Examination or otherwise before the said Co[m]missers or two of them or before the Barons of the Kings Majestyes Exchequer or two Justices of Peace of that County where such person dwelleth, Then every such person that by such meanes or otherwise willingly by covin or without just cause shall happen to escape from the said Taxations or payments aforesaid or any of them and shall not be rated taxed and sett shall be charged upon the knowledge and proofe thereof with and at the same double value of soe much as he should might or ought to have beene sett or taxed at by vertue of this Act; And the same double value to be leavyed gathered and paid of his Goods and Chattells Lands and Tenements towards the said Subsidyes, And further to be punished according to the discretions of the said Barons Justices or Co[m]missers before whom he shall be convicted for his offence and deceite in that busines,

Barons and Persons of higher Estate taxed by the Lord Chancellor, Lord; Treasurer, and other Persons herein named.; Rate to be estreated and certified.

And bee it further enacted by the Authority aforesaid That the Co[m]missers appointed by this Act and all other Co[m]missers appointed by his Majestie which shall be or inhabit in any County or place within their respective Limitts or Commission or the more part of them, shall have full power and Authority by this Act to sett taxe and sesse every other Co[m]misser joyned with them, And the said Co[m]miss[ion]ers within their Division shall alsoe assesse every Assessor within their Division for his or their Goods Lands and other the Premisses as is abovesaid shall indifferently sett taxe and sesse themselves and the said Assessors, And that aswell the summes upon every of the said Co[m]miss[ion]ers and Assessors soe assessed rated and taxed as the summes made and presented by the Presenters as is abovesaid shall be written certifyed sett and estreated and the estreates thereof to be made with other the Inhabitants of that part, and within their respective Limitts and Division soe to be gathered and levyed in like manner as it ought and should have beene if the said Co[m]missers had not beene nominated Co[m]miss[ion]ers, And that all persons of the Estate of a Baron or Baronesse and every Estate above shall be charged with their freehold and value as is aforesaid X1by Edward Earle of Clarendon Lord Chauncellour of England Thomas Earle of Southampton Lord High Treasurer of England John Lord Roberts Lord Privy Seale Charles Duke of Richmond George Duke of Albemarle John Marquesse of Winchester, Mountague Earle of Lyndsey Lord Great Chamberlaine of England, Edward Earle of Manchester Lord Chamberlaine of His Majestyes Household William Earle of Bedford Richard Earle of Dorsett John Earle of Bridgewater James Earle of Northampton John Earle of Clare Thomas Earle of Cleaveland Thomas Earle Rivers Mountjoy Earle of Newport John Earle of Thannet Francis Viscount Mountague Charles Lord X2Delaway George Lord Berkley of Berkeley George Lord Eure Philip Lord Wharton Henry Lord Arundell Charles Lord Howard of Charleton William Lord Craven Francis Lord Newport Christopher Lord Hatton Richard Lord Vaughan Thomas Lord Colpeper John Lord Lucas Robert Lord Lexington John Lord Berkley of Stratton Charles Lord Cornwallis and Anthony Lord Ashley or any seaven or more of them for the said severall payments of the said Subsidyes after the forme of the said Grant according to the Taxation aforesaid, And the Summes of and upon them to be taxed and sett with the names of the Collectors, which Collectors shall be appointed by the Lord Chauncellour or Lord Keeper of the Great Seale of England for the time being for gathering and paying of them to be estreated delivered and certifyed at the dayes and places above specified by the said Edward Earle of Clarendon Lord Chauncellour of England Thomas Earle of Southampton Lord High Treasurer of England John Lord Roberts Lord Privy Seale Charles Duke of Richmond George Duke of Albemarle John Marquesse of Winchester Mountague Earle of Lindsey Lord Great Chamberlaine of England Edward Earle of Manchester Lord Chamberlaine of His Majestyes Household William Earle of Bedford Richard Earle of Dorset John Earle of Bridgewater James Earle of Northampton John Earle of Clare Thomas Earle of Cleaveland Thomas Earle Rivers Mountjoy Earle of Newport John Earle of Thannet Francis Viscount Mountague Charles Lord Delawar George Lord Berkley of Berkley George Lord Eure Philip Lord Wharton Henry Lord Arundell Charles Lord Howard of Charleton William Lord Craven Francis Lord Newport Christopher Lord Hatton Richard Lord Vaughan Thomas Lord Culpeper John Lord Lucas Robert Lord Lexington John Lord Berkley of Stratton Charles Lord Cornewallis and Anthony Lord Ashley or any seaven or more of them.

By virtue of Estreat Officers, &c. to levy Rate.; Distress.; If Rate not paid in Eight Days, then Distress to be appraised and sold.; Officers, &c. to answer for the Portion limited to them only.; Allowance to Officers on Rate received.

And be it further enacted by the Authoritie aforesaid That after the Taxes and Assesses of the said Su[m]mmes upon and by the said Assessing and Certificate as is aforesaid made the said respective Co[m]miss[ion]ers or as many of them as shall be thereunto by this Act appointed, or have Authority by the Kings Majestyes Commission shall with all speede and without delay by their writeing estreate the said Taxes thereof under the Seales and Signes Manuall of the said Co[m]missers, or as many of them as shall be appointed at the least, And the same shall deliver unto sufficient and substantiall Inhabitants Constables Sub-Constables Bayliffes and other Officers joyntly of Hundreds Townes Parishes and other places aforesaid within their Limitts, And to other sufficient persons Inhabitants of the same onely by the Discretion of the said Co[m]missers with the assent of the High Collectors and as the places and partyes shall require aswell the perticular names and surnames as the Remembrance of all summes of Money taxed and sett of and upon every person aswell Man as Woman chargeable by X1 this Act Householders and all other Inhabitants and Dwellers within the said Parishes Townes and Places contributory to this Act of Subsidyes. By Authority of which Writeing and Estreate soe delivered the said Officers and other persons soe named and deputed severally shall have full power and authority by vertue of this Act immediately after the delivery of the said Writeing or Estreate to demand leavy and gather of every person therein specified the su[m]mme and su[m]mmes in the X2said Writeing or Estreate comprised, and for non-payment thereof to destraine the same person or persons soe being behind by their Goods and Chattells, and the Distresse soe taken to keepe by the space of Eight dayes at the costs and charges of the Owner thereof, And if the said Owner doe not pay such summe of money as shall be taxed upon him or her by Authority of this Act within the same eight dayes, then the same Distresse to be appraised by Fower Three or Two of the Inhabitants where such Distresse is taken, and alsoe then to be sold by the Constables or other Collectors for the payment of the said money and the overplus comeing by the sale (if any be) over and besides the charge of keepeing the said Distresse to be imm[m]ediately restored to the owner thereof which said Officers and other persons soe deputed to aske take gather and leavy the said Summes shall answere and be charged for the portion onely to them assigned and limitted to be gathered leavyed and comprized in the said Writeing or Estreate soe to them as aforesaid delivered to the use of our Soveraigne Lord the Kings Majestie and His Heires and Successors, and the said Summe in that Writeing or Estreate to be comprized to pay unto the High Collector or Collectors of that place in manner and forme underwritten thereunto to be named and deputed, and the same Inhabitants and Officers soe gathering the same perticular summes for X3the Collection thereof shall retaine for every Twenty shillings soe by them received and paid Two pence and that to be allowed at the payment of their Collection by them to be made to the High Collector or Collectors,

Commissioners to deliver Estreats under their Seals and Sign Manual to Collectors.; Collectors to answer the Sums comprized in Estreat.

And further be it enacted by the Authority aforesaid That such of the said Co[m]missers or the greater part of them X1that shall take upon them the execution of this Act shall for every of the said payments of the said Subsidyes name such sufficient and able persons which then shall have and possesse Lands or other Hereditaments in their owne right of the cleare yearely value of Forty pounds, or Goods to the value of Fower hundred pounds at the least as he shall be taxed in the Subsidy Booke (if any such be in the said Limitts) and for want of such soe assessed then those to be appointed Collectors that then shall be sufficient and rated and taxed in the Subsidy Bookes in Lands and Goods neerest to the values aforesaid as by their Discretions shall be thought good in Shires Rideings Lathes Wapentakes Rapes Cittyes Townes Corporate and other whatsoever places aswell within places priviledged as without not being foreprized in this Act to be high Collector And to have the Collection and Receipt of the said Summes sett and levyable within the Precincts Limitts and Bounds where they shall be soe limitted and appointed to be High-Collectors, And to every of the said Collectors soe severally named the said Co[m]miss[ion]ers or two of them at the least with all speede and without delay after the said whole Summe of any payment of the said Subsidies be sett by all their respective Limitts, or in such Limitts as the high Collector shall be soe severally assigned shall under their Seales and Signes Manuall deliver one Estreate indented in Parchment compriseing in it the names of all such persons as were assigned to leavy the said perticular summes and the summes of every Hundred Wapentake Towne or other Place aforesaid with the names and surnames of the persons soe chargeable according to the Estreate soe thereof first made and delivered as is aforesaid, And the Collectors to be assigned shall be charged to answere the whole Summe comprized in the said Estreats limitted to his Collection as is aforesaid

Condition of Recognizance for Two first Subsidies.; Condition of Recognizance of Two last Subsidies.; Commissioners to certify Recognizances, &c. into the Exchequer.; Penalty £10. Collector not making Recognizance, Penalty £20. Exchequer to cancel Recognizances on Payment of Collection into Exchequer without Fee. Collector may appoint Days and Places for Payment of Collection. Assessor, &c. not paying Collection to High Collectors, with Allowance of 2d. in the Pound of Collection.; Distress.; Proceedings thereon.

Provided alwayes and bee it enacted by the Authoritie aforesaid That the said Co[m]missioners haveing Authority by this Act to name and nominate the said High Collectors of every the said Subsidyes shall immediately upon their nomination and election take by Authority of this present Parliament sufficient Recognizances or Obligations without any Fee or Reward to be paid therefore of every person soe by them to be named to be High Collectors to be bound to the Kings Majesty in the double Summe of the Summe of his Collection, And to be endorsed and made upon such Condition (that is to say) for the Collection of the payment of the said Two first of the said Fower Subsidies that if the said Collector his Heires or Executors doe truely content and pay to the use of the Kings Majestie his Heires X1and Successors in the Receipt of the said Exchequer at or before the First day of November now next comeing soe much of the said Summe of money allotted and appointed to his Collection as he shall collect and gather and content and pay the Residue of his Collection and Charge within one Moneth X2next after such time as he hath collected and gathered the same Residue, that then the said Recognizance or Obligation to be void or else to stand in full strength and vertue. And for the collection of the said Two last of the said Fower Subsidyes upon Condition that if the said Collector his Heires or Executors doe truely content and pay to the use of the Kings Majestie His Heires or Successors in His Receipt of Exchequer at or before the First day of May then next following soe much of the said Summe of money allotted and appointed to his Collection as he shall collect and gather and content and pay the Residue of his Collection and Charge within one Moneth next after such time as he hath collected and gathered the same Residue that then the X3same Recognizances or Obligations to be void or else to stand in full strength and vertue; Which said severall Recognizances or Obligations soe taken the said Co[m]missioners shall severally certifie and deliver into the Kings Majestyes Exchequer with the severall Certificates of the said Taxations and Rates of the payments of the said Subsidyes at and by the times to them prescribed and appointed by this Act for the Certificate of the said severall Taxations of the said Subsidy upon paine of forfeiture of Ten pounds to the Kings Majestie for every Recognizance or Obligation not soe certified, And that every Collector soe elected named and chosen upon request to him made shall knowledge and make the said Recognizance or Obligation upon paine of forfeiture of Twenty pounds to the Kings Majestie for refusall thereof, And that the Treasurer and Barons of the Exchequer for the time being upon payment of the said severall Collections of the Subsidyes at the dayes and times herein limited for the payment thereof, shall cancell and deliver the Recognizances or Obligations for the payment thereof to the Collector or Collectors without any other Warrant and without any Fee or Reward to be paid for the same to any person, And every Collector soe deputed haveing the said Estreate in Parchment as is aforesaid shall have Authoritie by this Act to appoint dayes and places within the circuit of his Collection for the payment of the said Subsidyes to him to be made, And thereof to give warning by Proclamation or otherwise to all the Constables or other Persons or Inhabitants haveing the charge of the perticular Collection within the Hundreds Parishes Townes or other places by him or them limitted to make payment of the said perticular Collection of every Summe as to them shall appertaine, And if at the same day and place soe limitted and prefixed by the said High Collector, the said Constable Officers or X4 other Persons or Inhabitants as is aforesaid for the said perticular Collection assigned and appointed within such Hundred Citty Towne or other place due and comprised in the said Estreate thereof to them delivered by the said Co[m]missioners or some of them as is aforesaid or soe much thereof as they have by any meanes received two pence for every pound for the said perticular Collection as is aforesaid alwayes thereof to be allowed, excepted and abated that then it shall be lawfull to the said High Collectors and every of them and to their Assignes to destraine every of the said Constables Officers and other Inhabitants for their severall and perticular Collection of the said Summe comprised in the said Estreate and Writeing thereof to them and every of them as is before expressed delivered, or for soe much of the same Summe as soe then shall happen to be gathered and levyed and behind and unpaid by the Goods and Chattells of every of them soe being behinde, And the Distresse soe taken to be kepte and appraised and sold as is aforesaid, And thereof to take and leavy the Summes soe then being behinde and unpaid, And the overplus comeing of the Sale of the said Distresse (if any be) to be restored and delivered to the owner in forme above remembred

Penalty £100.

Provided alwayes and be it enacted by the Authority aforesaid That noe person or persons shall be nominated or appointed to be High Collector or Collectors for the two last of the said Fower Subsidyes granted by this Act which before that time hath beene a Collector or Collectors X1of the two first of the said Fower Subsidyes or either of them unlesse such person or persons soe to be nominated or appointed High Collector or Collectors for the said two first of the said Fower Subsidyes doe first shew forth before him or them by whom X2they shall be nominated and appointed his Quietus est for his discharge of his Collection before appointed to his discharge upon paine of One hundred pounds to be paid and forfeited by him or them that shall soe nominate and appoint any such Collector contrary to this present Act,

Provided alwayes That noe person inhabiting in any Citty Burrough or Towne Corporate shall be compelled to be any Assessor or Collector of or for any part of the said Subsidyes in any place or places out of the said Citty Burrough or Towne Corporate where he dweleth

Process out of the Exchequer and the Commissioners may direct Precepts to Officer to levy such Money.; Who may distrain.; Distress to be appraised and sold.; If Distress taken out of Limit assigned, Allowance.; Persons charged to be discharged by Distrees.

And it is alsoe by the said Authoritie enacted That if any Inhabitants or Officers or whatsoever person or persons charged to and for the Collection and Receipt of any part or portion of the said Subsidyes by any manner of meanes according to this Act or any person or persons for themselves or as Keeper Guardian, Deputie, Factor or Attourney of or for any other person or persons for any Goods or Chattells of the Owner thereof at the time of the assessing to be paid being out of this Realme or in any other parts not knowne, or of and for the Goods and Chattells of any other person or persons of any Corporation Fraternity Mistery or other whatsoever Comonaltie being Corporate or not Corporate and all persons haveing in their Rule Governance and Custody any Goods or Chattells at the time of the said Assessing or any of them to be made or which for any cause for and by Collection or for himselfe or for any other, or by reason that he hath the Rule Governance X1and Custodie of any Goods or Chattells of any other person or persons Corporations Comonaltie Fraternitie Guild or Misterie or any such other like or as Factor Deputy or Attourney of or for any person shall be taxed valued rated and sett to any Summe and Summes by reason of this Act, And after the Taxation and assessing upon any such person or persons as shall be charged with the receipt of the same happen to dye, or depart from the place where he was taxed and sett, or his Goods or Chattells; to be soe eloyned or in such privy or covert manner kept as the same person or persons charged with the same by Estreates or X2or other Writeings from the said Co[m]missioners or as many of them as shall be thereunto appointed by the said Co[m]mission as is aforesaid can nor may leavy the same Summe and Summes comprised within the same Estreates by the said Distresse within the limitts of their Collection as is aforesaid, or cannot sell such Distresse or Distresses as be taken for any the said Payments before the time limitted to the High Collector for his payment to be made in the Kings Majestyes Receipt then upon relation thereof with due examination by the Oath, or examination of such person or persons as shall be charged with and for the Receipt and Collection of the same before the said Co[m]missioners, or as many of them as by the said Co[m]mission shall be thereunto appointed where such person or persons or other (as is aforesaid) their Goods and Chattells were sett and taxed, and upon plaine Certificate thereof made unto the Kings Majestyes Exchequer by the same Co[m]missioners aswell of the Dwelling place Names and Summes of the said persons of whom the same Summes cannot be levyed and had as is aforesaid, then aswell the Constable and other Inhabitants, appointed for the same perticular Collection against the High Collector as the High Collector, upon his Account and Oath in the said Exchequer to be discharged thereof, and Processe to be made for the Kings Majestie out of the same Exchequer by the discretion of the Barons of the same Exchequer against such person his Heires or Executors soe being behind with his payment, And alsoe that the same Co[m]missers to whom any such Declaration of the Premisses shall be made in forme aforesaid from time to time shall have full power and authority to direct their Precept or Precepts to the said person or persons charged with any summe of for and upon, any such person and persons or other as is aforesaid, or to any Sheriffe Steward Bayliffe or other whatsoever Officer Minister person or persons of such place or places or any such person or persons soe oweing any such summe or summes shall have Lands or Tenements and other Hereditaments or reall Possessions Goods and Chattells whereby any such person or persons soe indebted his Heires Executors or Assignes or other haveing the Custodie Governance or Disposition of any Goods or Chattells Lands Tenements or other Hereditaments which ought or may by this Act be lawfully distrained or taken for the same hath and shall have Goods Chattells Lands Tenements or other Possessions, whereof such summe and summes which by any such person or persons may or ought to be levyed, be it within the limitts of such Co[m]mission where such person or persons was or were taxed or without in any place within this Realme of England Wales X3or other the Kings Majestyes Dominions Marshes or Territoryes by which Precept aswell such person or persons shall be charged to leavy such money as the Officer of the place or places where such Distresse may be taken shall have full power and authoritie to destraine every such person indebted charged or chargeable by this Act or his Executors or Administrators of his Goods and Chattells his Guardians Factors Deputyes Lessees Farmers and Assignes, and all other persons by whose hands or out of whose Lands any such person should have Fee Rent Annuity or other Proffitt, or which at the time of the said Assessing shall have Goods or Chattells or any other thing moveable of any such person or persons being indebted or owing such summe, and the Distresses soe taken cause to be kepte appraised and sold in like manner and forme as is aforesaid for the Distresse to be taken upon such persons to be taxed to the said Subsidyes and be insufficient to destraine within the Limitts of the Collectors Inhabitants or other Officers charged with or for the said Summes soe upon them to be taxed, And if any such Distresse for non payment happen to be taken out of the X4Limitts of the said persons charged and assigned to leavy the said persons soe charged for the leavying of any such summes by distresse shall perceive and take of the same Distresse for the labour of every person goeing for the execution of every Mile that every person soe laboureth for the same Two pence, And every Farmer Guardian Tennant Factor or other whatsoever person being destrained or other person charged for payment of any such summe or summes or any other summe by reason of this Act shall be of such summe or summes of him or them soe levyed and taken discharged and acquitted at his next day of payment for the same or at the delivery of such Goods and Chattells as he that is soe destrained had in his custodie or governance against him or them that shall be soe taxed and sett Any Grant or Writeing Obligatory or other whatsoever matter to the contrary made heretofore notwithstanding.

Proceedings.; Imprisonment until Sums due, and also Fee for Arrest, paid.; Officer not executing Process; Penalty 20s.; Gaoler suffering Escape;; Penalty 40s. and Double Value of Rate and Fees.; Like Process for Subsidies due by any Person charged for another unpaid.; In default of Payment, Imprisonment.; Certificate by Commissioners.; Persons suspected to be not indifferently taxed refusing to appear or be examined.; Penalty 40s. or under, at Discretion of Commissioners.; Commissioners may punish by Imprisonment.

And if any such person that should be soe destrained have noe Lands or Tenements sufficient whereby he or his Tennants and Farmers may be destrained or have aliened eloyned or hid his Goods and Chattells whereby he should or might be destrained in such manner that such Goods or Chattells should not be knowne or found soe that the summe of or by him to be paid in the said forme shall not nor can be conveniently leavyed then upon relation thereof to the Co[m]missers or soe many of them as by this Act or the said Co[m]mission shall be thereunto appointed where such person or persons was taxed and sett by the Oathes of him or them that shall be charged with the leavying and payment of that summe or summes the said Co[m]missers shall make a Precept in such manner as is aforesaid for to attach take and arreast the body of such person or persons that ought to pay the said summes, And by this Act shall be charged with and for the said summe and summes and them soe taken safely to keepe in Prison within the Shire or other place where any such person or persons shall be taken and attached there to remaine without baile or mainprize untill they have paid the said summe or summes that such person for himselfe or for any other by this Act shall be chargeable or ought to be charged withall, And alsoe for the Fees of every such Arreast to him or them that shall execute such Precept twenty pence, And that every Officer unto whom such Precept shall be directed doe his true diligence and execute the same upon every person soe being indebted upon paine to forfeite to the Kings Majestie for every defaulte in that behalfe Twenty shillings, And that noe Keeper of any Goale from his Goale suffer any X1such person or persons to goe at large by letting to baile or otherwise to depart out of his Prison before he have beene paid his said debt and the said Twenty pence for his arreast upon paine to forfeite to the Kings Majestie Forty shillings, And the said Gaoler to pay to the Kings Majestic the double value aswell of the Rate which the said person soe imprisoned was taxed at as of the said Twenty pence for the Fees, And like Processe and Remedy in like forme shall be granted by the said Co[m]missers or as many of them as by this Act or the said Commission shall be thereunto appointed at like information of every person or persons being charged with any summe of money for any other person or persons by reason of the said Subsidyes and not thereof paid but wilfully withdrawen, nor the same leavyable within the Limitts where such persons were thereunto taxed, And if the summe or summes being behinde unpaid by any person or persons as is aforesaid be leavyed and gathered by force of the said Processe to be made by the said Co[m]missers, or if in defaulte, or for lacke of payment thereof the person or persons soe oweing the said summe and summes of money by Processe of the same Co[m]missers to be made as is aforesaid be co[m]mitted to Prison in forme abovesaid That then the said Comissers which shall award such Processe shall make Certificate thereof in the said Exchequer of that shall be done in the Premisses in the Terme next following after such summe or summes of money soe being behind shall be leavyed and gathered, or such person or persons for non-payment of the same committed to Prison, And if it happen any of the said Collectors to be assigned or any Maiors Sheriffes Stewards Constables the Headborough Burseholder Bayliffe or any other Officer or Minister or other whatsoever person or persons to disobey the said Co[m]missers or any of them in the reasonable request to them made by the said Co[m]missers for the execution of the said Co[m]mission, or if any of the Officers or other persons doe refuse that to them shall appertaine and belong to doe by reason of any Precept to him or them to be directed or any reasonable Commandment Instance or Request touching the premisses, or other defaulte in any Appearance or Collection to make, or if any person X2be suspected not to be indifferently taxed as is aforesaid doe refuse to be examined according to the tenour of this Act before the said Co[m]missers or as many of them as shall be thereunto assigned as is aforesaid or will not appeare before the said Co[m]missers upon warning to him made or else make resistance or rescues upon any Distresse upon him to be taken for any parcell of the said Subsidyes, or committ any misdemeanour in any manner or wise contrary to this Act, or committ any wilfull omission, or other whatsoever wilfull doeing or misdoeing contrary to the tenour of this Act or Grant, The same Co[m]missers and every number of them above remembred or two of them at the least upon certaine knowledge of any such misdemeanours had, by Information or Examination shall and may sett upon every such Offender for every such Offence in the name of a Fine by the same Offender to be forfeited Forty shillings or under by discretion of the same Co[m]missers, And further the said Co[m]missers and every number of them or two of them at the least shall have Authority by this present Act to punish every such Offender by Impisonment there to remaine and to be delivered by their discretion as shall seeme to them convenient, the said Fines if any such be to be certifyed by the said Co[m]missers that soe assessed the same into the Kings Majestyes Exchequer there to be levyed and paid by the Collectors of that part for the said Subsidyes returned into the said Exchequer to be therewith charged with the payment of the said Subsidyes in such manner as if the said Fines had beene sett and taxed upon the said Offenders for the said Subsidyes;

Allowance to be paid by Collectors to Commissioners for Expences and Labour of their Clerks; Remedy for the same for Commissioners against Collectors; Commissioners, &c. not compellable to make Presentments other than to Exchequer.; Head Collectors of Two first Subsidies not compellable to be Collectors of Two last.; Taking Fees of Accountants.; Penalty.; Imprisonment.; Commissioners at Meetings to shew Certificates and Presentments to the other Commissioners.; Indenture of Collectors Names, and of Sums written to Collectors, Fines, &c. to be certified by Commissioners into the Exchequer.; Collectors answerable for their own Collection only.; Commissioners, if they cannot agree, &c. may make several Indentures.; Collectors not chargeable for other Collectors.; Commissioners or Collectors, or Persons taxed, dying before discharged, Heirs and Executors chargeable as such Persons would have been if alive; Commissioners not thinking fit to join in one Certificate, Proceedings; Commissioners making default of Certificate, Process out of Exchequer against them.

And be it alsoe enacted by the said Authority of this present Parliament That every of the said High Collectors which shall account for any part of the said Subsidies in the said Exchequer upon their severall Accounts to be yeilded, shall be allowed at every of the said payments of the said Subsidyes for every pound limitted to his Collection whereof any such Collector shall be charged and yeild Account Six pence as parcell of their charge that is to say of every pound thereof for such person as then have had the perticular Collection of the Townes and other places as is aforesaid specified in his Collection Two. pence, And other Two pence of every pound thereof every of the said cheife Collectors or their Accomptants to retaine to their owne use for their labour and charge in and about the premisses, And two pence of every pound residue to be delivered allowed and paid by the said Collector soe being thereof allowed to such of the Co[m]missers as shall take upon them the busines and labour for and about the premisses that is to say every Collector to pay that Co[m]missers or Comissers which had the ordering of the Writeings of and for every of the said Subsidyes where the said Collector or Collectors had their Collection for the expences of the said Co[m]missers soe takeing upon them the said busines and labour of the Clerks writeing the said Precepts and Extracts of the said Collections the said last Two pence of every pound to be divided amongst the said Co[m]missers haveing regard to their labour and busines taken by them and their said Clerks in and about the premisses, for which part soe to the said Co[m]missers appertaining, the said Co[m]missers Six Five Fower Three or Two or as many of them as shall be thereunto appointed by this Act, or the Kings Majestyes Co[m]mission, and every of them joyntly and severally for his and their said part may have his remedy against the Collector or Collectors which thereof have beene or might have beene allowed by Action of Debt, in which the Defendant shall not wage his Law, neither Protection nor Injunction X1nor Essoigne shall be allowed, And that noe person now being of the number of the Company of this present Parliament nor any Co[m]misser shall be named or assigned to be any Collector or Subcollector or Presenter of the said Subsidyes or any part thereof, nor any Co[m]missers shall be compelled to make any Presentment or Certificate other then into the Kings Majestyes X2said Exchequer of for or concerning the said Subsidyes or any part or parcell thereof, And likewise that noe other person that shall be named and assigned to be Co[m]missers in any place to and for the execution of this Act of Subsidyes be or shall be assigned or named Head Collector of any of the Payments of the said Subsidyes neither of any part thereof, And that every such person and persons which shall be named and appointed as is aforesaid to be Head Collector of and for the payment of the said Two first Subsidyes or of any part thereof shall not be compelled to be Collector for the payment of the said two last Subsidyes nor any part thereof, And the said Collectors which shall be assigned for the Collection of the said Fower Subsidyes or of any part thereof and every of them be and shall be acquitted and discharged of all manner of Fees and Rewards and of every other charge in the Kings Majestyes Exchequer or concerning the same to be asked, And that if any person receive or take any Fees Rewards or Pleasures of any such Accomptants or use any unnecessary delay in their Account that then he shall forfeite to the Kings Majestie for every penny or value of every pennyworth Five shillings and Five pounds to the party greived for every such delay and suffer Imprisonment at the Kings Majestyes pleasure And after every taxeing and assessing of the said severall Subsidies as is aforesaid had or made and the said Extracts thereof in Parchment unto the Collector in manner and forme before rehearsed, delivered the said Co[m]missers which shall take upon them the execution of this Act within theire respective Limitts by their agreement shall have meeteings together, at which meeteing every of the said Co[m]missers which then shall have taken upon them the execution of any part of this Act shall by himselfe or his sufficient Deputie truely certifie and bring forth unto the said Co[m]missers named by this Act or in the said Co[m]mission the Certificate and Presentment made before him and such other Co[m]missers as were limitted with him in one Limitt, soe as the same Certificate may be accounted and cast with the other Certificates within their respective Limitts, And then the said Co[m]missers and every number of them unto two at the least as is aforesaid if any be in life, or their Executors or Administrators of their goods (if they then be dead) shall joyntly and severally as they were divided within their Limitts under their Seales by their Discretions make one or severall writeings indented containing in it aswell the names of the said Collectors by the Co[m]missers for such Collections and Accounts in the Exchequer and payments in the said receipt deputed and assigned as the grosse and severall summes written unto every such Collectors to receive the said Subsidyes And alsoe all Fines Amerciaments and other Forfeitures if any such by reason of this Act happen to be within their respective Limitts and Precincts to be certified into the Kings Majestyes said Exchequer by the said Co[m]missers, in which writeing or writeings indented soe to be certified shall be plainely declared and expressed the whole matter and entire su[m]me or su[m]mes of the said Subsidyes severally limitted to the Collection of the said Collectors severally deputed and assigned to the said summes soe as none of the said Collectors soe certifyed into the Exchequer shall be compelled there to accompt or be charged but onely to and for the summes limitted to his Collection, and not to or for any summe limitted to the Collection of his Fellowes, But every of them shall be severally charged for their part limitted to their Collection, And if the said respective Co[m]missers amongst themselves in that matter cannot agree, or if any of them be not ready or refuse to make Certificate with the other of the same Co[m]missers that then the said Co[m]missers may make severall Indentures in forme aforesaid of their severall Limitts or Seperations of Collectors within their respective Limitts upon and in the Hundreds Wards Wapentakes Lathes Rapes or such other like Divisions within their respective Limitts as the places there shall require to be severed and divided and as to the same Co[m]missers shall seeme good, to make Divisions or other Limits or Collections for the severall charges of the same Collectors, soe that alwayes one Collector shall be charged and accompt for his part to him to be limitted onely by himselfe and not for any summe limitted to the part of any of his Fellowes, And the charges of every of the Collectors to be sett and certified severally upon them, And every such Collector upon his accompt and payment of the summe of money limitted within his Collection to be severally by himselfe acquitted and discharged in the said Exchequer without paying any manner of Fees or Rewards to any person or persons for the same upon paine and penalty last above mentioned and not to be charged for any portion of any other Collector, And if any Co[m]misser after he hath taken Certificate of them, that as is aforesaid shall be before any Co[m]missers examined and the Sumes rated and sett and the Bookes and Writeings thereof being in his hands, or if any Collector or other person charged with any Receipt of any part of the said Subsidyes or any other person taxed or otherwise by this Act charged with or for any parcell of the said Subsidyes or with any other Summe Fine Amerciament Penalty or other Forfeiture happen to dye before the Co[m]missers Collectors or other whatsoever person or persons have executed accomplished satisfyed or sufficiently discharged that which to every such person shall appertaine or belong to doe according to this Act, then the Executors and Heires of every such person and all X3others seised of any Lands and Tenements that any such person being charged by this Act, and disceasing before he be discharged thereof, or any other to his use onely had of an estate of Inheritance at the time that any such person was named Co[m]misser, Collector or otherwise charged with or for any manner of thing to be done satisfyed or paid by reason of this Act, And all those that have in their possession or hands any Goods Chattells Leases or other things that were to any such person or persons at the time of his death or any Lands or Tenements that were the same persons at the time that he was as is aforesaid charged by this Act shall be by the same compelled and charged to doe and accomplish in every case as the same person soe being charged should have done or might have beene compelled to doe if he had beene in plaine life after such Rate of the Lands and Goods of the said Comisser and Collector as the party shall have in his hands, And if the said Co[m]missers for causes reasonable them moveing shall thinke it not fitt to joyne in one Certificate as is aforesaid, then the said person or persons that shall first joyne together or he that shall first certifie the said Writeing indented as is aforesaid shall certifie all the names of the Co[m]missers of that respective Division, Whereupon such Writeing shall be there then to be certifyed with division of the Hundreds Wapentakes Wards Tythings and other places to and among such Co[m]missers of the same Division with the names of the said Co[m]missers where such Seperations and Divisions shall be, with the grosse Summes of money aswell of and for the said Subsidyes, and taxed or sett of or within the said Hundreds Wards Wapentakes or other places to him or them divided or assigned that shall soe certifie the said first Writeings, as of the Fines Amerciaments Penaltyes and other Forfeitures if any happen to be within the same limitts whereof the same Writeings shall be certifyed And after such Writeings indented which as is aforesaid shall be certifyed and not containe in it the whole and full summes sett and taxed within the respective Limitts of the said Co[m]missers, the other Co[m]missers before the day of payment of the said Subsidy shall certifie into the said Exchequer by their Writeing or Writeings indented to be made as is aforesaid the grosse and severall summes sett and taxed within the places to them limitted for every of the said Subsidyes and other Fines Amerciaments Penaltyes and Forfeitures with the names of the Hundreds Wards Wapentakes and other places to them assigned or else by their said Writeings indented to certifie at the same place before the same day of payment such reasonable causes for their excuses why they may not make such Certificate of and for the said Subsidyes Fines Amerciaments and other Forfeitures growing or sett by reason of the causes of their letts or for their not certifying as is aforesaid or else in defaulte thereof Processe to be made out of the Kings Majestyes said Exchequer against the said Co[m]missers and every of them not makeing Certificate as is aforesaid by the direction of the Treasurer and Barons of the said Exchequer.

Provided alwayes and bee it enacted by the Authoritie aforesaid That the Inhabitants of the Parish of St Martins called Stamford Baron in the Suburbs of the Burrough and Towne of Stamford in the South part of the Waters there called Wellands which hereafter shall be contributary to the payment of these present Subsidyes granted to the Kings Majestie His Heires and Successors shall be assessed rated and taxed for the same by such Co[m]missers which shall be appointed for the taxing rateing and assessing of the same Subsidyes within the County of Lincolne, and shall be for the same contributary and pay the said Subsidyes to the Collector or Collectors which shall be assigned and appointed for the leavying and gathering of the same with the Aldermen and Burgesses of the same Burrough and Towne of Stamford,

Provided alwayes and be it enacted by the Authority aforesaid That all and every person and persons haveing Mannours Lands Tenements and other Hereditaments chargeable to the payment of the said Subsidyes granted to the Kings Majestie by this Act, And alsoe haveing Spirituall Possessions charged to His Majestie by any Grant made or to be made by the Clergy of this Realme in their Convocation, and over this haveing Substance in Goods and Chattells chargeable by the said Act That then if any of the said person or persons be hereafter charged assessed and taxed for the said Mannours Lands and Tenements and Spirituall Possessions, and alsoe charged assessed and taxed for his and their Goods and Chattells That then he or they shall be onely charged by vertue of this Act for his and their said Mannours Lands Tenements Hereditaments and Spirituall Possessions, or onely for his said Goods and Chattells, the best thereof to be taken for the Kings Majestie and not to be charged for both, or doubly charged for any of them, Any thing in this Act contained to the contrary in any wise notwithstanding,

Provided alwayes That this grant of Subsidyes nor any thing therein contained in any wise extend not to charge the Inhabitants of Scotland Ireland Jersey and Guernsey or any of them or for or concerning any Mannours Lands Tenements or other Possessions Goods Chattells and other moveable Substance which the said Inhabitants or Dwellers or any others to their use have within Scotland Ireland Jersey and Garnsey or in any of them, or of for or concerning any Fees or Wages which any of the said Inhabitants or Dwellers have of the Kings Majesty for their attendance and doeing service to our Soveraigne Lord the Kings Majestye in Scotland Ireland Jersey and Garnsey or any of them, Any thing in this present Act to the contrary notwithstanding.

Provided alsoe That all Letters Patents granted by the Kings Majestie or any of His Noble Progenitors to any Cittyes Burroughes or Townes within this Realme of any manner of Liberties Priviledges or Exemptions from the burthen and charge of any such Grants of Subsidyes which be at this present time in force and availeable shall remaine good and effectuall to the said Cittyes Burroughes and Townes hereafter according to the purports thereof Although the Inhabitants of the same and alsoe the said Corporations shall upon the great and weighty Considerations of the Grant aforesaid be for this Grant charged and contributary in like manner forme and sorte as other Cittyes Burroughes and Townes which be not in any wise priviledged but by this Act charged

Provided alwayes and be it enacted by the Authority aforesaid That noe Orphan or Infant within the age of One and twenty yeares borne within any of the Kings Majestyes Dominions shall be charged to any payment of these Subsidyes for his or their Goods or Chattells to him or her left or bequeathed Any thing in this Act contained to the contrary not withstanding

Provided alsoe That this Act nor any thing, therein contained shall extend to the Lands or Goods of any Colledge Hall or Hostell within the Universityes of Oxford and Cambridge or either of them, or to the Goods or Lands of the Colledge of Winton founded by Bishop Wickham, or to the Goods or Lands of the Colledge of Eaton next Windsor, or to the Lands Tenements or Revenues onely assigned and appointed for the sustentation and liveing of the poore Knights founded in the Castle, or Colledge of Windsor by our late Soveraigne Lord King Henry the Eighth or to any the Goods or Chattells of the same Knights or any of them or to the Goods or Lands of any Common Free Grammer Schoole within the Realme of England and Wales or the Goods of any Reader Schoole master or Schollar or any Graduate Resiant or remaining for Study without Fraude or Covin within any the said Universityes and Colledges of Oxford and Cambridge or to any of them, or to any of their servants tending dayly upon any of them, or to the Goods and Lands of any Hospitall Meason dieu or Spitle House prepared and used for the sustentation and releife of poore people Any thing in this Act contained to the contrary in any wise notwithstanding.

Provided neverthelesse and bee it enacted by the Authority aforesaid. That if any Alien or Stranger borne Denizen or not Denizen and dwelling and inhabiting within this Realme of England shall assigne and convey over unto his or their Childe or Children borne within the said Realme of England any his or their Lands Tenements Goods or Chattells to the intent thereby to defraud the Kings Majestie of the said Subsidyes of or for the same, that then all and every such Childe and Children soe being seised of any such Lands and Tenements and possessed of any such Goods or Chattells shall be charged and chargeable to and with the payment of double the said Subsidyes for the same Lands Tenements Goods and Chattells at the said Rates and Values as Aliens and Strangers Denizens or not Denizens are before limitted and appointed to pay,

Provided alsoe and be it further enacted That the said Grant of Subsidyes or any thing therein contained doe not in any wise extend or be prejudiciall or hurtfull to any of the Inhabitants or, Resiants haveing dwelt for the most part of the yeare next before the taxeing and assessing of the Subsidyes aforesaid within the Five Ports Corporate or to any their Members incorporated or united to the said Five Ports, or to any of the said Five Ports, But that such the Inhabitants or Resiants as aforesaid in the said Five Ports Corporate and their Members be and shall be of and from the said Grant and Payment of every of the said Subsidyes and every part thereof and onely dureing their Resiance as aforesaid and noe longer, clearely acquitted and discharged, Any matter or whatsoever thing in this present Act had or made to the contrary notwithstanding;

Provided alsoe That the said Grant of Subsidyes doe not in any wise extend to be prejudiciall or hurtfull to the English Inhabitants or Resiants at this present time within the Libertyes of Rumney Marsh of or for any part of the said Summes granted in this present Parliament of the said English Inhabitants now there Resiants or any of them, to be taxed sett asked levyed or paid, But that the English Inhabitants and now Resiants of Rumney Marsh aforesaid and every of them be and shall be of and from the Grant X1& Payment of the said Subsidyes dureing their Resiance there and noe longer acquitted and discharged, Any matter and whatsoever thing in this present Act made to the contrary notwithstanding

Provided and bee it further enacted and declared by the Authoritie aforesaid That for the better Directions of the said Comissers in the due execution of this Act there shall be a restriction as to the reall Value of Lands and Goods by haveing regard to Debts and other necessary Expences, And with relation to former Presidents of Subsidyes in the Raignes of King James and King Charles the first in the manner of taxing and levying thereof.