Taxation (No. 3) Act 1688

And bee it further Enacted by the Authoritie aforesaid That all and every Person and Persons Commissioner or Commissioners Haveing Useing or Exerciseing any Publicke Office or Imployment of Profitt (such Military Officers who are or shall be in Muster or Pay in Their Majestyes Army or Navy onely Excepted) And all and every their Agents Clerks Secondaries Substitutes and other Inferior Ministers whatsoever shall Yield and Pay unto Their Majestyes the Summe of Two Shillings for every Twenty Shillings which he or they doe Receive in One Yeare by vertue of any Fees or Profits to him or them accrueing for or by reason or occasion of their severall Offices or Imployments to be Assessed Imposed Levyed and Collected in such manner as hereafter is mentioned.

Persons, Bodies Politic and Corporate, Guilds, &c. Corporate or not Corporate, holding Lands, &c. to pay 2s. in the Pound at their full present yearly Value at a Rack Rent; without Respect to former Rates, or Allowance for Repairs, &c.; Assessment paid Quarterly into the Exchequer.

And to the end a further Aide and Supplie for Their Majestyes Occasions may be Raised by a Charge upon all Lands Tenements and Hereditaments with as much Equality and Indifferencie as is possible by a Pound-Rate of Two Shillings for every Twenty Shillings of the true Yearely Value for One Yeare onely and noe longer Bee it further enacted by the Authoritie aforesaid That all and every Mannours Messuages Lands and Tenements as alsoe all Quarries Mines of Coale Tin or Lead Iron Works Salt-Springs and Salt Works all Allom Mines or Works All Parks Chases Warrens Woods Underwoods Coppices and all Fishings Tythes Tolls Annuities and all other yearely Profitts and all Hereditaments of what Nature or Kinde soever they be Scituate Lying Being Happening or Ariseing within the Kingdome of England Dominion of Wales or Towne of Berwicke upon Tweede or within any the Counties Cities Burroughs Townes Divisions Rideings Hundreds Lathes Wapentakes Parishes and Places thereof as well within Auntient Demesne and other Liberties and Priviledged Places as without shall be and are hereby Charged for One Yeare onely and noe longer with the Summe of Two shillings for every Twenty shillings of the full yearely Value and soe in proportion for any greater or lesser Value And all and every Person and Persons Bodies Politick and Corporate Guilds Misteries Fraternities and Brotherhoods whether Corporate or not Corporate Haveing or Holding any Mannours Messuages Lands Tenements Hereditaments or other the Premisses shall yield and pay unto Their Majesties the Summe of Two shillings for every Twenty shillings by the yeare which the said Mannours Messuages Lands Tenements Hereditaments and other the Premisses are now worth to be Leased if the same were truely and bona fide Leased or Demised at a Racke Rent and according to the full true Yearely Value thereof without any respect had to the present Rents reserved for the same if such Rents have beene reserved upon such Leases or Estates made for which any Fine or Income hath beane paid or secured or have beene lessened or abated upon Consideration of Money laid out or to be laid out in Improvements And without any respect had to any former Rates or Taxes thereupon Imposed or makeing any Abatement in respect of Reparations Taxes Parish Dutyes or any other Charges whatsoever Which said Summe of Two shillings for every Twenty shillings by the Yeare of the said true yearely value of the Premisses shall be Assessed Levyed and Collected in manner hereafter mentioned and shall be paid into the Receipt of Their Majestyes Exchequer by Foure Quarterly Payments The first Payment thereof to be made upon the Five and Twentyeth day of March which shall be in the Yeare of our Lord One thousand six hundred and ninety.

Persons intitled to such Rents, are to allow such Deductions.

And whereas many of the Mannours Messuages Lands Tenements Tithes Hereditaments or Premisses intended by this Act to be Charged with the Pound-Rate as aforesaid stand incumbred with or are subject and lyable to the Payment of severall Rent Charges or Annuities issueing out of the same or to the Payment of diverse Fee-Farme-Rents Rent-Service or other Rents thereupon Reserved or Charged by reason whereof the true Owners and Proprietors of such Mannours Messuages Lands Tenements Hereditaments and Premisses doe not in truth Receive to their owne use the true yearely value of the same for which neverthelesse they are by this Act Charged to pay the full Pound Rate of Two shillings for every Twenty shillings of the true yearely value It is therefore Declared and Enacted by the Authoritie aforesaid That it shall and may be lawfull to and for the Landlords Owners and Proprietors of such Mannours Messuages Lands Tenements Hereditaments and Premisses as are Charged with the Pound Rate as aforesaid to abate and deduct and to retaine and keepe in his or their Hands Two shillings in the Pound for every Fee-farme Rent and other Annuall Rent or Payment Charged upon or Issueing out of the p[re]misses or any part thereof or thereupon Reserved And all and every Person and Persons who are or shall be any way Intitled to such Rents and Annuall Payments are hereby required to allow such Deductions and Payments upon the Receipt of the residue of such Moneys as shall be due and payable to them for such Rents or Annuall Payments Reserved or Charged as aforesaid.

And bee it further Enacted by the Authoritie aforesaid That for the better Assessing Ordering Levying and Collecting of the severall Summes of Money soe as aforesaid limitted and appointed to be Paid and for the more 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 Burroughes Townes and Places hereafter mentioned.

Penalty.; Oaths to be taken by the Assessors.; 1 W. & M. Sess. I. c. 8.; Form of Oath.

And if any Assessor soe as aforesaid appointed or to be appointed shall neglect or refuse to Serve or shall make Default at the time appointed for his Appearance (not haveing a lawfull Excuse to be Witnessed by the Oathes of Two credible Witnesses which the said Commissioners or any Two of them have power to Administer) or shall not performe his Duty every such Assessor shall for every such Neglect Refusall or Default forfeit and lose unto Their Majesties such Summe as the Commissioners or soe many of them as shall be present or the major part of them shall thinke fitt not exceeding the Summe of Ten pounds nor under the Summe of Five pounds to be Levyed by Distresse and Sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for Levying the severall Rates and Assesments herein mentioned in case of neglect or refusall of Payment and to be charged upon the respective Receivers Generall together with the said Rates and Assesments And every Assessor soe as aforesaid appointed or to be appointed shall before he take upon him the Execution of the said Imployment take the Oathes mentioned and required to be taken by an Act of this present Parlyament Entituled An Act for Abrogating the Oathes of Supremacy and Allegiance and Appointing other Oathes And alsoe take an Oath to be Administred in these Words following

The like Provision as to Assessments on Real Estates.; On Return of Certificates, Commissioners may examine Presenters.; Commissioners having Cause to suspect that any Persons or Lands are omitted or undercharged, may summon the Persons concerned to be examined.; Persons summoned neglecting to appear; Penalty, Double Rate.; Commissioners may examine into the Values, and set such Rates as are according to the Intent of the Act.; Assessors to give one Copy of their Assessment to the Commissioners.; Commissioners to give Duplicates to the Sub-Collectors, Head Collectors, and Receivers General; And to cause a Copy or Extract under Hand and Seal to be certified into the Exchequer before the 17th of March; Which the King's Remembrancer shall transcribe within Three Months and transmit to the Office of the Auditor of the Receipt; Who is to enter the same.

And bee it further Enacted by the Authority aforesaid That the Rates and Assesments upon all ready Moneys Debts Goods Chattells Personall Estate and Publiq[uire] Offices and Employments of Proffit charged by this Act shall be ascertained and the Certificates thereof returned to the Commissioners upon or before the Nineteenth day of February One thousand six hundred eighty nine unlesse the Commissioners shall thinke fitt to give further time And alsoe the Taxations and Assesments of the Pound-Rate of Two shillings in the Pound for every Twenty shillings of the yearely Value of all Mannours Messuages Lands Tenements Hereditaments and Premisses charged by this Act shall be made and ascertained and the severall and respective Certificates thereof returned in to the Com[m]issioners upon or before the Nineteenth day of February aforesaid unlesse the Commissioners shall thinke fitt to give further time And upon returne of any such Certificate the Commissioners or any Three or more of them shall and may (if they see cause) Examine the Presenters thereof And if the said Com[m]issioners or any Three or more of them within their severall Limitts at the time of the returne of the Certificates as aforesaid or within Twenty dayes after shall know or have good cause to suspect that any Person or Persons or any the Mannours Messuages Lands or other the Premisses which ought to be mentioned and charged in the said Certificates is or are ommitted or that any Person or Persons in the said Certificate mentioned is or are of a greater Estate or that any the said Mannours or other Premisses are of a greater yearely Value then in the said Certificate is mentioned the said Commissioners or any Three or more of them shall have Power to Summon such Person or Persons and the Owners or Possessors of such Mannours or other Premisses to appeare before them at a Day and Place prefixed to be Examined touching the Matters aforesaid And if the Person or Persons Summoned to be soe Examined shall neglect to appeare (not haveing a reasonable Excuse for such his Default) every Person soe making Default shall pay to Their Majestyes double the Summe he should or ought to have beene Sett at or Rated And moreover the Commissioners or the major part of soe many of them as shall be present shall have Power by all lawfull Wayes and Meanes to Examine into the Estate of such Person and the Value of such Premisses chargeable by this Act and to Sett such Rate or Rates upon the same as shall be according to the true intent of this Act And the said Assessors are hereby required to give one Copy of their Certificates or Assesments fairely Written and Subscribed by them unto the said Commissioners by whome they were appointed And the said Commissioners or any Two or more of them are hereby ordered and required to cause the said severall and respective Assesments to them delivered (when by them Approved of or Altered according to the true intent of this Act) to be fairely Written and to Signe and Seale severall Duplicates or Copies of the said Assesment and one of them soe Signed and Sealed forthwith to deliver or cause to be delivered unto the Sub Collectors and shall likewise deliver or cause to be delivered other Copies thereof soe Signed and Sealed unto the Head Collectors and Receivers Generall according to their severall and respective Collections and Receipts And moreover the Commissioners shall cause a true-Copy or Extract of the whole Summes Assessed and Charged within every Hundred Lath Wapentake Parish Ward or Place Rated or Assessed in pursuance of this Act and of the whole Summes Rated or Assessed upon Personall Estates Offices or Imployments to be Certifyed and Transmitted into Their Majestyes Court of Exchequer under the Hands and Seales of any Two or more of the Commissioners but without nameing the Persons in such their Certificates And this the said Commissioners shall cause to be done upon or before the Seaventeenth Day of March then next ensueing or within Thirty dayes after (all Appeales to them made being first determined) And the Kings Remembrancer in the Exchequer for the time being shall and is hereby required within Three monthes after the Duplicates of the last Payment shall be Transmitted to him to Transcribe all the Schedules and Duplicates of the Summes returned to him from and for every respective County Rideing City and Towne and every Hundred Wapentake Parish Division Towne and Place therein in a Booke of Parchment in Alphabeticall Order and a faire Legible Handwriteing and within Three monthes after the same shall be soe by him received to Transmitt all and every the same Schedules and Duplicates to the Office of the Writer of the Tallyes com[m]only called the Auditor of the Receipt of the Exchequer who is hereby likewise authorised and required to Enter the same in the like Alphabeticall Order in another Booke of Parchment fairely Written to be X1provided for that purpose

Sub-Collectors to demand; Assessments; and to levy and pay the same to Head Collectors.;Head Collectors to hasten Sub-Collectors; and to levy and distrain upon Sub-Collectors being behind.; Head Collectors to make Payment to the Receiver General.; Receiver General to pay into the Exchequer on or before the 25th of March, or within 20 Days after.; Sub-Collectors to levy 1st Quarterly Payment, and to pay same to Head Collectors.; Head Collectors to hasten Sub-Collectors, and in case of Failure to proceed as aforesaid. Head Collector to make Payment to the Receiver General on the 15th of March, or within 20 Days after.; Receiver General to hasten Head Collectors, and to pay into the Exchequer on or before the 25th of March, or within 20 Days after.; Sub-Collectors to levy 2d Payment, and pay the same to Head Collectors. Head Collectors to make Payment thereof to Receiver General.; Receivers General to pay into the Receipt of the Exchequer on the 24th of June, or within 20 Days.; Sub-Collectors to levy the 3d Quarterly Payment.; Head Collectors to hasten the Sub-Collectors. Head Collector to make his Payment to the Receiver General. Receiver General to hasten Head Collectors, and to; make his Payment into the Exchequer on or before 29th Sept. or within 20 Days.; Sub-Collectors to levy the Fourth Quarterly Payment. Head Collectors to make Payment to Receiver General, who is to make Payment into the Exchequer, on or before the 25th Dec. or within 20 Days.

And bee it further Enacted by the Authoritie aforesaid That the Commissioners or any Two or more of them shall issue out their Warrants or Estreates to the Subcollectors under their Hands and Seales thereby Requireing them to Levy and Collect all and every the Assesments and all the Moneys and Rates due thereupon according to the Duplicates thereof by them received and according to the Intent and Directions of this present Act Which said Sub Collectors are hereby required to demand all and every the Rates and Assesments herein mentioned which are laid upon Persons in respect of their Personall Estates Offices or Employments and to make such Demands of the Parties themselves if they can be found or otherwise at the Place of their last Abode and to Levy and Pay the same upon or before the First day of March in the Yeare of our Lord One thousand six hundred eighty and nine or within Twenty dayes after at such Place as the Commissioners shall appoint unto their respective Head Collectors who are hereby required to call upon and hasten their Subcollectors to the said Payments And at or upon the Eighth day of March aforesaid or within Twenty dayes after to Levy by Warrant under the Hands and Seales of any Two or more of the said Commissioners by Distresse upon the Subcollectors respectively such Summe and Summes of Money as by him or them ought to have beene paid and is or are not paid by reason of his failure in doeing his Duty according to the Directions of this Act soe as every Head Collector may make Payment unto the Receiver Generall of the said County City or Place to be Appointed by Their Majestyes of the full Summes by him to be paid on the Fifteenth day of March aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to Pay what he shall soe receive from the said Head Collectors into Their Majesties Receipt of X1Excheque upon or before the Five and twentyeth day of March aforesaid or within Twenty dayes after to the end that all and every the Rates and Assesments which by this Act are Imposed upon any Person or Persons in respect of his or their Personall Estate Offices or Employments may be spedily brought into Their Majestyes Receipt of Exchequer and there paid in upon or before the said Five and twentyeth day of March or within Twenty dayes after at One entire Payment And the said Sub Collectors are alsoe required and enjoyned to Levy one Fourth part of the Pound Rate charged upon all Mannours Messuages Lands Tenements Hereditaments and Premisses as aforesaid and to pay the same unto their respective Head Collectors on or before the Eighth day of March aforesaid or within Twenty dayes after And the said Head Collectors are to hasten the said Sub Collectors And in case the same shall not be Collected by reason of X2defect or failure of Duty of the said Sub Collectors the said Head Collectors are to proceede against them by Distresse in like manner and by like Warrant as aforesaid And every Head Collector is hereby required to make Payment of what shall be soe Levyed or Received unto the Receiver Generall of the said County City or Place upon or before the Fifteenth day of March aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to pay what he shall Receive from the said Head Collectors unto Their Majesties Receipt of Exchequer upon or before the Five and twentyeth day of March aforesaid or within Twenty dayes after to the end that the First Payment of the said Pound-Rate of Two shillings may by that time be fully Answered and Paid in to Their Majestyes, And the Subcollectors shall alsoe Levy the Second Quarterly Payment of the said Pound-Rate Charged as aforesaid upon or before the Second day of June then next ensueing or within Twenty dayes after and shall alsoe Pay the same unto the said Head Collectors upon or before the Ninth day of June aforesaid or within Twenty dayes after And the said Head Collectors shall make Payment thereof to the Receiver Generall of the said County City or Place upon or before the Sixteenth day of June aforesaid or within Twenty dayes after And the said Receiver Generall is alsoe required to make Payment of all which he shall soe Receive into Their Majestyes Receipt of Exchequer upon or before the said Foure and twentyeth day of June then next ensueing or within Twenty dayes after to the end that the Second Payment of the said Pound Rate soe Charged as aforesaid may by that time be fully Answered and Paid in to Their Majestyes And the said Sub Collectors are alsoe required and enjoyned to Levy One other Quarterly Payment of the said Pound Rate Charged as aforesaid upon or before the Fourth day of September then next ensueing and shall alsoe Pay the same unto the respective Head Collectors on or before the Twelfth day of September aforesaid or within Twenty dayes after And the said Head Collectors are to hasten the said Sub Collectors And in case the same shall not be Collected by reason of neglect or failure of Duty in the said Sub Collectors the Head Collectors are to proceede against them by Distresse in like manner and by like Warrant as aforesaid And every Head Collector is hereby required to make Payment of what shall be soe Levyed or Received unto the Receiver Generall of the said County City or Place upon or before the Nine and twentyeth day of September aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to Pay what he shall Receive from the said Head Collectors unto Their Majestyes Receipt of Exchequer upon or before the Nine and twentyeth day of September aforesaid or within Twenty dayes after to the end that the Third Payment of the said Pound-Rate of Two shillings may by that time be fully Answered and Paid in to Their Majesties And the Subcollectors shall alsoe Levy One other Quarterly Payment of the said Pound Rate Charged as aforesaid upon or before the Second day of December then next ensueing or within Twenty dayes after and shall alsoe Pay the same unto the said Head Collectors upon or before the ninth day of December aforesaid or within twenty dayes after And the said Head Collectors shall make Payment thereof to the Receiver Generall of the said County City or Place upon or before the Sixteenth day of December aforesaid or within Twenty dayes after And the said Receiver Generall is alsoe required to make Payment of all which he shall soe Receive into Their Majestyes Receipt of Exchequer upon or before the Five and twentyeth day of December aforesaid or within Twenty dayes after to the end that the Fourth and last Quarterly Payment of the said Pound Rate soe Charged as aforesaid may by that time be fully Answered and Paid in to Their Majesties And all Commissioners Collectors and Receivers are hereby required and enjoyned to apply themselves with all Diligence to the most speedy and effectuall Execution of their severall and respective Duties that soe Their Majestyes Service herein may not be delayed or hindred through any of their wilfull neglect or default.

And it is further Enacted and Declared by the Authoritie aforesaid That the Moneys Received by the Sub Collectors within the respective Divisions or Hundreds shall from time to time be duely Paid to the Head Collectors whose Receipt shall be a sufficient Discharge unto every such Sub Collector which Sub Collector for Gathering the said particular Summes shall retaine in his Hands for every Twenty shillings by him soe Paid Three pence as a Reward for his Paines and Service And the Head Collectors shall accordingly Pay over the said Moneys unto the Receiver Generall of each County City or Place respectively in manner aforesaid (which Head Collector or Collectors shall be Nominated and Appointed by the Receivers Generall of the respective Counties which said Receivers Generall shall be Answerable for all such Summes of Money as shall be by him or them Collected or Received) And that noe Sub Collector shall be enforced to Travell above the space of Ten miles for the Payment of the said Moneys that shall be by him Collected or Received And the said Receiver X1Generall Acquittance shall be a sufficient Discharge unto every such Head Collector who shall retaine in his Hands for every Twenty shillings soe by him Paid One Peny as a Reward for his Paines and Service And the Receiver Generall shall Pay the whole Summes by him Received into the Receipt of Their Majestyes Exchequer in such manner and at or before such Dayes and Times as are herein before limited and shall have an Allowance of Two pence in the Pound for all Moneys which shall be by him Paid into the Receipt of the Exchequer upon or before the Times prefixed in this Act.

Rate not paid in Four Days Distress appraised and sold for Payment, and Overplus to Owner.; Houses, &c. may be broken open.

And for the carefull Writeing and Transcribeing the said Warrants Estreats and Duplicates in due time It is further Enacted That the Commissioners Clerkes who shall respectively performe the same shall by Warrant under Two or more of the Commissioners Hands have and receive from the respective Head Collectors One Peny in the Pound of all such Moneys as he or they shall have Received by vertue of such Warrants and Estreats (who are hereby appointed and allowed to Pay the same accordingly) And if any Person shall neglect or refuse to pay the severall Rates and Assesments wherewith he is Charged by this Act for or in respect of his Personall Estate Offices or Employment and which he ought to Pay Or if the Pound Rate or any Payment thereof soe as aforesaid Charged upon any Mannours Messuages Lands Tenements Hereditaments and Premisses shall be neglected or refused to be Paid Then upon Demand made by the Officer or Collector of the Place according to the Precept or Estreate to him delivered by the said Commissioners it shall and may be lawfull to and for such Officer or Collector and he and they is and are hereby required for Non-payment thereof to Distraine the Person or Persons soe refuseing or neglecting to Pay by his or their Goods or Chattells or to Distraine X1in and upon the Messuages Lands Tenements and Premisses soe Charged and the Goods and Chattells then and there found and the Distresse soe taken to keepe by the space of foure Dayes at the Costs and Charges of the Owner thereof and if the said Owner doe not pay the Summe of Money due by this Act within the said Foure dayes Then the said Distresse to be Appraised by two or three of the Inhabitants where the said Distresse is taken and to be sold by the said Officer or Collector for the payment of the said Money and the overplus comeing by the said Sale (if any be over and above the Charges of takeing and keepeing the Distress) to be immediately restored to the Owner thereof And moreover it shall be lawfull to breake open in the day-time any House and upon Warrant under the Hands and Scales of any two or more of the said Commissioners any Chest Trunke or Box or other things where such Goods are (calling to their Assistance the Constables Tythingmen or Headburroughs within the Countyes Townes or Places where any Refusall Neglect or Resistance shall be made which said Officers are hereby required to be Aiding and Assisting in the Premisses)

Parents, &c. allowed such Payments in their Accounts. Tenants to pay for Landlords and may deduct out of; their Rents, and Landlords to allow such Deductions.; Tenant hereby acquitted for such Payments.

And bee it further Enacted by the Authoritie aforesaid That where any Person or Persons chargeable with any Rates or Assessments by this Act Imposed shall be under the Age of One and twenty years in every such Case the Parents Guardians or Tutors of such Infants respectively upon default of payment by such Infants shall be and are hereby made lyable to and chargeable with the Payments which such Infants ought to have made And if such Parents X1 Guardians or Tutors shall neglect or refuse to pay as aforesaid if shall and may be lawfull to proceede against them in like manner as against any other Person or Persons makeing default of payment as herein before appointed And all Parents Guardians or Tutors makeing payment as aforesaid shall be allowed all and every the Summes soe paid for such Infants upon his and their Accompts And the severall and respective Tennants of all and every the Mannours Messuages Lands Tenements Hereditaments and Premisses which by vertue of this Act shall be chargeable with any Pound Rate as aforesaid are hereby X2authorized and required to pay such Summe or Summes of Money as shall be Rated upon such Mannours Messuages Lands Tenements Hereditaments and Premisses and to deduct out of their Rents soe much of the said Rates as in respect of the said Rents payable for such Mannours Messuages Lands Tenements Hereditaments or Premisses the Landlord should and ought to beare And all Landlords both mediate and immediate (according to their respective Interests) are hereby required to allow such Deductions and Payments upon Receipt of the residue of the Rents And every Tennant paying the said Assessments of the Pound Rate shall bee and is hereby Acquitted and Discharged for soe much Money as the said Assesment shall amount unto as if the same had beene actually paid unto such Person or Persons unto whome his Rent should have beene due & payable.

Other Persons, in respect of Personal Estate, to be rated where resident. Persons not being Householders, &c. to be rated where resident at Execution of Act. Absentees rated at last Place of Abode.; Proviso as to Persons having Goods, &c. in any County other than County where resident.; Persons rated for Lands, &c. to be rated where Lands situate.

And bee it X1 Enacted That every Person Rated or Assessed for his Office or Employment shall be Rated and Pay for his X2 Office and Employment in the County City or Place where such Office or Employment is executed. And every Person who is or shall be Rated for or in respect of any Personall Estate to him any way belonging shall be Rated at such Place where he or she shall be resident at the time of the Execution of this Act And all Persons not being Householders nor haveing a certaine Place of Residence shall be Taxed at the Place where they shall be resident at the time of the Execution of this Act And if any Person who ought to be Taxed by vertue of this Act for or in respect of his Personall Estate shall at the time of his Assesment be out of the Realme such Person shall be Rated therefore in-such County City or Place where he was last abideing within the Realme Provided that where any Person shall have any Goods Wares or Merchandizes in any County or Countyes other then the County where he shall be resident or had his last Residence it shall be lawfull to Rate or Assesse such Person for such Goods Wares and Merchandizes in the County or Countyes where the X3same shall be And every Person who shall be Rated or Assessed for or in respect of any Mannours Messuages Lands Tenements or other the Premisses according to the Poundrate of Two shillings as aforesaid shall be Rated and Assessed in the Place where such Messuages Mannours Lands Tenements Hereditaments and Premisses respectively doe lye and not elsewhere.

on Certificate of Commissioners, to be granted without Fee, and on Oath before Justices of Peace, such Persons discharged; Persons escaping from Taxation charged at Double the Value.

Provided alwayes That if any Person or Persons by reason of his or their haveing severall Mansion houses or places of Residence or otherwise shall be doubly Charged by occasion of this Act for or in respect of his or their Personall Estate then upon Certificate made by two or more of the Commissioners for the County City or Place of his or their last Personall Residence under their Hands and Seales of the Summe or Summes charged upon him or them and in what Capacity or Respect he or they were soe charged (which Certificate the said Commissioners are required to give without Delay Fee or Reward) And upon Oath made of such Certificate before any one Justice of the Peace of the County or Place where the said Certificate shall be made (which Oath the said Justice of Peace is hereby Authorized and Required to Administer) Then the Person and Persons soe doubly Charged shall for soe much as shall be soe certified be Discharged in every other County City or Place, And if any Person that ought to be Taxed by vertue of this Act for or in respect of his Personall Estate shall by changeing his Place of Residence or by any other Fraude or Covin escape from the Taxation and not be Taxed and the same be proved before the Commissioners or any two of them or before any two Justices of the Peace of the County where such person dweleth or resideth at any time within Six Moneths next ensueing after such Taxe made every Person that shall soe escape from the Taxation and Payment shall be Charged (upon proofe thereof) at the double Value of soe much as he should or ought to have beene Taxed at by this Act the said double Value (upon Certificate thereof made into the Exchequer by the Commissioners or Justices before whome such Proofe shall be made) to be Levyed of the Goods Lands and Tenements of such Persons

And bee it further Enacted by the Authoritie aforesaid That the Commissioners that shall be within any County City or Place within the respective Limitts or the major part of them shall Rate Tax and Assesse every other Commissioner joyned with them for and in respect of the Ready Money Debts Goods Chattells and Personall Estate of such Commissioners And alsoe for and in respect of the Offices and Employments of Profitt which at the time of such Taxation shall be held and enjoyed by such Commissioner soe as the Residence and usuall Dwelling-place of such Commissioner soe to be Taxed be within the Division of such Commissioner by whome he is Taxed And soe as the Office or Employment held and enjoyed by such Commissioner soe to be Taxed be likewise to be Exercised within the Division or Limitts of such Commissioner by whome he is to be Taxed And the Commissioners within their Division shall alsoe Assesse every Assessor within their Division for all and singular the Premisses for which by this Act he ought to be Rated and Assessed And as well all Summes Assessed upon every the said Commissioners and Assessors as the Assesments made and sett by the Assessors aforesaid shall be Written Estreated Levyed and Gathered as the same should and ought to have beene if such Commissioners had not beene named Commissioners

Shares in the King's Printing House.; Companies of Merchants in London how and by whom assessed; And by whom and to whom the Rates in such Cases paid.

And bee it further Enacted and Ordained by the Authoritie aforesaid That all and every Person and Persons haveing any Share or Shares or Interest in the Fresh Streame of Running Water brought to the North Parts of London Com[m]only called the New River or in the Thames Water workes or in the Hyde-Parke or Marybone Waters or any Rents or Profitts ariseing thereby And all Person and Persons haveing any Share or Interest in the Stocke or Stocks for Printing of Bookes in or belonging to the House commonly called The Kings Printing House shall pay for the same the Summe of Two shillings for every Twenty shillings of the full yearely Value thereof And that all Companyes of Merchants in London charged by this Act shall be Assessed by the Commissioners Nominated and Appointed for the said City or any Three of them for their respective Joynt Stocke and Stocks And all and every Person and Persons haveing any Share or Shares or Interest in the X1New River Water brought to the North part of London or in the Thames Water Workes or the Hyde Parke or Marybone Waters or X2in any X3Rent or Profitts ariseing thereby charged by this Act And alsoe the said Stocke and Shares for Printing as aforesaid shall be Assessed for the same in like manner by the said Commissioners or any Three of them after the Rates herein Contained And the same shall be paid to such Person or Persons as the said Commissioners shall Appoint by the Governours and Respective Treasurers of the said Respective Companies and by the Treasurer or Receivers of the said River Waters and Water Works and Stocke for Printing and be deducted at and out of their next Dividend.

Persons aggrieved by, Rate,; complaining within Ten Days to Commissioners,; the Commissioners may examine upon Oath,; and may abate or increase Assessment, and certify, &c, same into Exchequer.

Provided also That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for and concerning any such Personall Estate which they or any to their use have within the Places aforesaid Nor to any Persons who haveing beene Inhabitants of Ireland have fled into this Kingdome since the First day of November One thousand six hundred eighty and eight for or concerning any Personall Estate which they or any to their use have in this Kingdome of England or in the said Kingdome of Ireland And if any Person or Persons Certified Assessed or Rated for or in respect of any Reall or Personall Estate or for or in respect of any Matter or Thing for which by this Act he or they is or may be Rated or Charged doe finde him or themselves agrieved with such Assessing or Rateing and doe within Ten dayes after Demand thereof made Complaine to the Com[m]issioners the said Commissioners or any Three or more of them (whereof one of the Commissioners who Signed or Allowed his or their Rate to be one) shall and may within Ten dayes next after such Complaint perticularly Examine any person or persons upon his or their Oath touching the Value of his or their Reall or Personall Estate and other the Matters aforesaid and upon due Examina&ctilde;on or Knowledge thereof. Abate Defaulke Increase or Enlarge the said Assessment and the same soe Abated Increased or Enlarged shall be Levyed and shall be Certified or Estreated into the Exchequer in manner aforesaid And to that end the said Commissioners are hereby required to meete together for the Determineing of such Complaints and Appeales accordingly

Commissioners from Time to Time to require Accounts from Receiver General, and in case of Failure, Money to be levied.; If any Controversy between Commissioners concerning the Rates, Proceedings.; Question touching the Rates determined by Two or more Commissioners.; Receiver General to give Acquittances to Head Collectors gratis, and Head Collectors to Subcollectors, Subcollectors to deliver to Head Collectors a Schedule under Hand and Seal of Names, &c., of the Persons rated making Default when no Distress found.; Head Collector to deliver the same to the Receiver General to be by him returned into the Exchequer.; Proceedings.

And it is further enacted by the Authoritie aforesaid That if any Assessor Collector Receiver or other Person appointed by the Com[m]issioners shall wilfully' neglect or refuse to performe his Duty in the due and speedy Execution of this Act Or if any Assessor shall wittinly or knowingly Underrate or Assesse at an Under value any Person or Thing chargeable by this Act The said respective Commissioners or any Three or more of them may and shall by vertue of this Act Impose on such person and persons soe refuseing neglecting or not performeing. their Duties any Fine not exceeding the Summe of Ten pounds nor under the Sum[m]e of Five pounds for every Offence the same to be Levyed and Certified as aforesaid into Their Majestyes Court of Exchequer and Charged upon the respective Receiver Generall amongst the rest of the Rates aforesaid And the said Commissioners or any Two or more of them may and shall from time to time call for and require an Accompt from the respective Receiver Generall of all the Moneys Received by him of the said Head Collectors and of the Payment thereof into Their Majestyes Receipt of Exchequer according to the Direction of this Act And in case of any failure in the Premisses the said Commissioners or any Two or more of them are hereby required to cause the same to be forthwith Levyed and Paid according to the true intent and meaning of this Act And in case of any Controversie ariseing betweene the said Commissioners concerning any Rates or Assessments to be laid by vertue of this Act the Commissioners that shall be concerned therein shall have noe Voice but shall withdraw dureing the Debate of such Controversie untill it be determined by the rest of the Commissioners And all Questions and Differences that shall arise touching any of the said Rates Taxes Assesments or Levyes shall be Heard and finally Determined by Two or more of the Commissioners upon Complaint thereof to them made by any person or persons thereby grieved without further trouble or Suite in the Law And the said Receiver Generall shall give Acquittances gratis to the said Head Collectors for all Moneys of them Received And the said Head Collectors shall also give Acquittances gratis to the Subcollectors for all such Moneys as shall be paid them in persuance of this Act And the said Subcollectors shall make and deliver to the said Head Collectors a perfect Schedule fairly Written in Parchment under their Hands and Seales Signed and Allowed by any Two or more of the respective Commissioners containing the Names Sirnames and Places of Abode of every Person within their respective Collection that shall make default of payment of any of the Summes that shall be Rated or Assessed on such person by vertue of this Act where noe sufficient Distresse is to be found and not otherwise and the Summe and Summes charged on every such Person the same Schedule to be delivered by the Head Collector to the Receiver Generall of the County City or Place respectively to be by him returned into Their Majestyes Court of Exchequer Whereupon every Person soe makeing default of payment may be charged by Processe of the said Court according to the Course of the Court of Exchequer in such Cases

And bee it further Enacted by the Authoritie aforesaid That noe Letters Patents Granted by Their Majesties or any of Their Royall Progenitors to any Person or Persons Cities Burroughs or Townes Corporate within this Realme of any manner of Liberties Priviledges or Exemptions from Subsidies Tolls Taxes Assessments or Aids shall be construed or taken to Exempt any Person or Persons City Burrough or Towne Corporate or any of the Inhabitants of the same from the Burthen and Charge of any Summe or Summes of Money Granted by this Act But that all and every such Person and Persons City Burrough and Towne Corporate shall pay their Proportions of all Rates and Assesments by this present Act Imposed (any such Letters Patents Grants or Charters or any Clause of Non obstante Matter or Thing therein contained or any Law Statute Custome or Prescription to the contrary notwithstanding)

Provided alsoe That noe Person inhabiting in any City Burrough or Towne Corporate shall be compelled to be any Assessor or Collector of or for any part of the Rates and Assessments hereby granted in any Place or Places out of the Limitts of the said City Burrough or Towne Corporate.

College of Bromley, Free Schools, Hospitals, and Alms-Houses, Masters, &c. in such Colleges, Christ's Hospital, St. Bartholomew, Bridewell, St. Thomas's and Bethlehem; but Tenants of said Hospitals, Colleges, &c. to be rated according to Yearly Value above Rent reserved to said Hospitals, &c.

Provided alsoe That nothing in this Act contained shall be extended to Charge any Colledge or Hall in either of the Universities or the Colleges of Windsor Eaton Winton or Westminster (or the Corporation of the Governours of the Charity for Reliefe of poore Widows and Children of Clergymen) or the Colledge of Bromley or any Hospitalls or Almeshouses or any Free Schoole for or in respect of the Scites of the said Colledges or Halls or Hospitalls or Almeshouses or Free Schoole or any Master Fellow or Scholler of any such Colledge or Hall or in any other Free Schooles or any Reader Officer or Minister of the said Universities Colledges or Schools or of any Almesmen of any Hospitalls or Almshouses for or in respect of any Stipend Wages or Profitts whatsoever ariseing or growing due to them in respect of the said severall Places and Employments in the said Universities Colledges Halls Schools, Hospitalls or Almeshouses nor to Charge any of the Houses or Lands belonging to Christs Hospitall or the Hospitalls of Saint Bartholomew Bridewell Saint Thomas and Bethlehem Hospitall within the City of London and Burrough of Southwarke or any of them or to any Colledge or Hall in either of the Universities or to the Colledges of Eaton Winchester or Westminster or to any Hospitall Almeshouse or Free Schoole whatsoever for or in respect of any Rents or Revenues payable to the said Hospitalls being to be Received and Disbursed for the immediate Use and Reliefe of the Poore in the said Hospitalls. Provided That noe Tenants of any Lands or Houses by Lease or Grant from any of the said Hospitalls Colledges Halls Almeshouses or Free Schooles or the said Corporation shall Claime or enjoy any Freedome or Exemption by this Act but that all the Houses and Lands which they soe hold shall be Rated for soe much as they are yearely worth over and above the Rents reserved and payable to the said Hospitalls Colledges Halls Almeshouses or Free-Schooles.

Provided alsoe That where any Person Inhabiting within the City of London or any other City or Towne Corporate hath his Dwellinghouse in one of the Parishes and Wards therein and hath any Goods Wares or Merchandices chargeable by this Act in one or more X1of the other Parishes or Wards in the same City That then such Person shall be Charged Taxed and Assessed for such his Goods and Merchandices in the Parish or Ward where he dwelleth and not elsewhere in the said City

Provided alwayes and bee it further Declared and Enacted by the Authoritie aforesaid That for X1the avoiding all Obstructions and Delayes in Assessing and Collecting the Sums which by this Act are 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 Wapentake Constablewicke Division Place and Allotment as the same hath heretofore usually beene Assessed in and not elsewhere.

Commissioners to certify to Exchequer, &c.; Such Certificate a sufficient Charge; Process thereupon out of Exchequer.

Provided alwayes and bee it further Enacted That in case any Lands or Houses in any Parish or Constablewicke shall lye unoccupied and noe Distress can be found on the same nor the Person of the true Owner or Proprietor can be found within the County wherein such House or Land lyeth by reason whereof the Rate and Assessment upon such unoccupied X1House and Lands cannot be Levyed That then upon Complaint made thereof to the Commissioners for the County where such Case shall happen to be the said Commissioners or any Two or more of them shall Certifie into Their Majestyes Court of Exchequer the Name of the Person whose Lands or House soe lyeth unoccupied together with the Summe thereupon Assessed and the Parish or Place where such Land or House lyeth which Certificate is hereby declared to be a sufficient Charge upon the Person and Land or House therein named and shall make the Person Debtor to Their Majesties for the Summe soe Assessed and the Court of Exchequer shall issue out Processe thereupon against the Body Goods and all other the Lands of such Debtor untill the Summe soe Assessed be fully and actually Levyed and Paid to Their Majestyes

In case of Failure, Commissioners to proceed forthwith.

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 severall and respective Rates and Assesments herein before granted the severall and respective Commissioners or any Two or more of them within their Division and Hundred shall and are hereby required to call before them the Chiefe Collectors and Sub 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 within and upon the said Division and Hundred and every Parish and Place therein and of the due Returne of the same into the Hands of the Receiver Generall of the said County City Towne and Place respectively and by such Receiver Generall to the Receipt of Their Majesties Exchequer to the end there may be noe failure in the Payment of any part of the Rates and Assessments which by this Act ought to be Levyed and Paid And in case of any failure in the Premisses the Commissioners or any Two of them are to cause the same forthwith to be Levyed and Paid according to the true intent and meaning of this Act.

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 receive for the Forbearance thereof after the Rate of Seven pounds by the Hundred for One whole Yeare and noe more directly or indirectly And moreover that noe Money soe Lent upon the Security of this Act or any other Act of this present Parliament shall be Rated or Assessed by vertue of this Act.

Persons lending Money to have Tally of Loan, and Order containing Warrant for Payment of Interest at £7 per Cent. per Ann. until Repayment of Principal.; Such Orders to be registered to Date of Tally; and Persons paid in Course as Orders stand entered.; Monies raised under Act liable in the same Order for such Repayment; and not to be divertible to any other Use.; No Fee for providing such Books, or making Entries, &c. or for Payment of the Money so lent.; Penalty.; If undue Preference by Officer.; Penalty.; If by Deputy.; Penalty.; Auditor, &c. or Deputy not directing Order and making Payment in Order as aforesaid.; Penalty.

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 X1Th 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 Entred and Registred apart and distinct from all other Moneys paid or payable to Their Majestyes 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 beareing 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 Seaven pounds per Centum per Annu[m] 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 Entred 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 Entred shall be taken and accounted to be the second Person to be paid and soe successively and in course And that the Moneys to come in by this Act shall be in the same Order lyable to the Satisfaction of the said respective Parties their Executors Administrators or Assignes successively without preference of one before another and not otherwise and not to be divertible to any other Use Intent or Purpose whatsoever And that noe Fee Reward or Gratuity directly or indirectly be demanded or taken of any 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 Majestyes Officer or Officers their Clerks or Deputyes on paine of Payment of treble Damages to the Partie grieved by the Partie offending with Costs of Suite Or if the Officer himselfe take or demand any such Fee or Reward then to lose his Place alsoe And if any undue Preference of one before another shall be made either in point of Registry or Payment contrary to the true meaneing 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 Deputy or Clerke onely shall be lyable to such Action Debt Damages and Costs and shall be for ever after uncapeable of his Place or Office 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 Forfeite and their respective Deputyes and Clerks herein Offending to be lyable to such Action Debt Damages and Costs in such manner as aforesaid All which X2said 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 X3 at Westminster wherein noe Essoigne Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed

Provided alwayes and bee it hereby declared That if it happen that severall Tallies 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 Teller 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 Money 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 Bancke for them.)

Memorial of Assignment without Fee.; Assignee may assign.; Assignments not to be released, &c. by Assignor.

And bee it X1further Enacted by the Authoritie aforesaid That every person or persons to whome any Moneys shall be due by vertue of this Act after Order Entered in the Booke of Register aforesaid for Payment thereof his Executors Administrators or Assignes by Indorsement of his Order may Assigne and Transferr his Right Title Interest and Benefitt of such Order or any part thereof to any other which being notifyed 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 Entitule 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.

General Issue.; Treble Costs.

And bee it further Enacted by the Authoritie aforesaid That if any Action Suite Plaint or Information shall be Commenced or Prosecuted against any person or persons for X1whatsoever 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 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 Case where Costs by Law are given to the Defendants.

Provided alwayes and bee it Enacted That every Rate Tax or Assessment which shall be made or imposed by vertue of this Act in respect of any House or Tenement which an Embassador Resident Agent or other publick Minister of any Forreigne Prince or State now doth or shall hereafter Inhabite or Occupie shall be paid by the Landlord or Owner of the said House or Tenements respectively

Commissioners to appoint Assessors and Collectors.; Duty of such Collectors.

And bee it further Enacted by the Authoritie aforesaid That in all Priviledged and other Places being Extraparochiall or not within any the Constablewicks or Precincts of the respective Assessors to be appointed by vertue of this Act (although in any Monethly or other Tax they have not been Assessed or Rated heretofore) the said Commissioners or any two or more of them shall and are hereby required to Nominate and Appoint two fitt Persons liveing in or neere the said Priviledged or other Places as aforesaid to be Assessors for the said Places and to make and returne their Assessments in like manner as by this Act is appointed in any Parish Tything or Place And alsoe to appoint one or more Collectors who are hereby required to Collect and Pay the same according to the Rates appointed by this Act for Collecting and Paying all Summes of Money payable by this Act

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 the Landlord and Tenant touching the payment of Taxes or Assessments any thing herein before mentioned to the contrary notwithstanding.

Provided alwayes 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 Penaltyes mentioned in an Act made in the Five and twentyeth yeare of the Raignc of King Charles the Second for the preventing of 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 have taken the Oathes appointed by an Act of this present Parlyament Entituled An Act for Abrogateing of the Oathes of Supremacy and Allegiance and Appointing other Oathes (which Oathes it shall be lawfull for any Two or more Commissioners to Administer and are hereby required to Administer to any other Commissioners)

Proviso for Papists taking the said Oaths within Ten Days after First Meeting of Commissioners.

And bee it further Enacted by the Authoritie aforesaid That every Papist or reputed Papist being of the Age of Sixteene yeares or upwards who shall not have taken the Oathes mentioned and required to be taken by an Act made in the last Session of this present Parlyament Entituled An Act for the Abrogating of the Oathes of Supremacy and Allegiance and Appointing other Oathes shall Yeild and Pay unto Their Majestyes Double the Summes and Rates which by force or vertue of any Clause in this Act before mentioned or contained he or she X1should or ought to pay or be charged with (that is to say) for every hundred pounds of ready Money and Debts and for every hundred pounds worth of Goods Wares Merchandices Chattells or personall Estate the Summe of Fowre and twenty shillings and soe after that Rate for every greater or lesser quantity And for every Twenty shillings of the full yearely value of any Mannours Messuages or other Hereditaments or Premisses charged by this Act which he or she shall have or hold the Summe of Foure shillings to be Assessed Levyed and Collected Answered Recovered and Paid in such manner by such wayes and meanes and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act expressed or appointed for and concerning the above mentioned Rates and Summes which are hereby intended to be doubled as aforesaid. Provided neverthelesse That if any such Papist or reputed Papist within Ten dayes after the First Meeting of the said Commissioners in the respective Counties or Places where he or she ought to be Taxed or Assessed according to the intent of this present Act shall take the said Oathes before Two or more of the said Commissioners which Oathes the said Commissioners are hereby impowered to Administer That in such Case he or she shall not be lyable to be doubly Assessed as aforesaid

Penalty, Double Rate.

And bee it further Enacted by the Authoritie aforesaid That every Person being of the Age of Sixteene years or upwards and being within this Realme at the time of the Execution of this Act who shall not before that time have taken the said Oathes mentioned and required to be taken by the said Act Entituled An Act for the Abrogating of the Oathes of Supremacy and Allegiance and Appointing other Oathes and upon Summons by Warrant under the Hand and Seale of any One or more of the Commissioners appointed by this Act shall refuse to take the said Oathes at the Time appointed in the said Warrant or shall neglect to appeare at such Time before the Commissioners in order to take the said Oathes (which Oathes the said Commissioners or any Two or more of them are hereby impowered and required to Administer) shall yield and pay unto Their Majestyes double the Summes and Rates which by force or vertue of any Clause in this Act before mentioned or contained he or she should or ought to pay or be charged with in manner as is before in this Act appointed touching Papists or reputed Papists to be Assessed Levyed Collected Answered Recovered and Paid in such Manner by such Wayes and Meanes and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act expressed or appointed for and concerning the above mentioned Rates and Summes which are hereby intended to be doubled as aforesaid.

And bee it further Enacted That any one or more of the Commissioners appointed by this Act upon Information given or upon any Cause of Suspition in that behalfe shall and are hereby required and enjoyned to cause every Person suspected or against whome such Information shall be given to be summoned to appeare and take the said Oathes as aforesaid.

Provided neverthelesse That whereas certaine Persons Dissenters from the Church of England commonly called Quakers and now knowne to be such doe scruple the takeing of any Oath It shall be sufficient for every such Person to Make and Subscribe the Declaration of Fidelity contained in an Act made in the late Session of this present Parlyament Intituled An Act for Exempting Their Majestyes Protestant Subjects dissenting from the Church of England from the Penalties of certaine Lawes Which Declaration any two or more of the Commissioners appointed for the Execution of this Act are hereby Impowered and Required to take And every such Person soe doeing shall not be lyable to or chargeable with any of the Double Rates aforesaid.

and all Orders for the same not exceeding £300,000, and Interest, to be transferred, on Application of the Lenders, to the Register under this Act; and such Monies repaid, with Interest at £7 per Cent. per Ann. out of Monies raised under this Act.; Auditor of Receipt to make Memorandums in the Margin of his Books accordingly.; Succeeding Orders to be paid in Course.

And bee it further Enacted That all and every the Loanes which betweene the Eleaventh day of November One thousand six hundred eighty and nine and the One and twentyeth day of December One thousand six hundred eighty and nine have beene or shall have beene made by any Person or Persons Bodyes Pollitique or Corporate into the Receipt of the Exchequer upon Credit of an Act made in the late Session of this present Parlyament Entituled An Act for a Grant to Their Majestyes of an Ayd of Twelve pence in the Pound for One Yeare for the necessary Defence of Their Realmes. And all and every or any of the Orders for the same Loanes or any of them not exceeding Three hundred thousand pounds in the whole and the Interest thereof shall by Vertue and Authoritie of this present Act at the instance or instances of the Lenders thereof his her or their Executors Administrators or Assignes to be made to the Auditor of the Receipt of the said Exchequer be transferred to the Register appointed to be kept by this present Act and be Registred therupon And the Moneys soe lent and which are or shall be contained in such transferred Orders with the Interest after the rate of Seaven pounds per Centum per Annum shall be payable and paid to the Lenders of the same his her or their Executors Administrators or Assignes out of the Moneys ariseing by Vertue of this Act as fully and effectually as if such Loanes had beene Originally made upon the Credit of this present Act and as if such transferred Orders were Originally Registred upon the Register by these Presents appointed to be kept And that the Auditor of the said Receipt upon the transferring of the said Loanes or the Orders for the same as aforesaid shall make Memorandums in the Margin of his Bookes where the same doe or shall stand Entered or Registred upon the said Act for the Grant of the said Twelve pence in the Pound importing the Tranferrence thereof and that they are to be paid out of the Moneys ariseing by Vertue of this Act And any succeeding Orders which shall or may be or remaine upon the said Register for the Twelve pence in the Pound (if any such shall be) shall be payable and paid in course out of the Moneys ariseing by the said Act for the Grant of the said Twelve pence in the Pound in such order and manner as if the transferred Loanes or Orders had never beene Registred thereupon Any thing in this present Act contained to the contrary notwithstanding.

Provided alwayes and bee it further Enacted by the Authoritie aforesaid That all Goods and Merchandize which on or before the Three and twentyeth day of October One thousand six hundred eighty nine were on Board any English Shipp or Vessell Outward bound in the River of Thames or any other Port in Their Majestyes Dominions haveing paid their Customes and shall be detained for want of Convoyes untill the Tenth day of March next ensueing shall be exempted out of this Tax.

Provided That noe poore Person shall be charged with or lyable to the Pound Rate Imposed by this Act upon Lands Tenements or Hereditaments whose Lands Tenements or Hereditaments are not of the yearely Value of Twenty shillings in the whole.

Provided alwayes That the Right Honourable the Master of the Rolls the Masters of Chauncery Six Clerks Clerkes of the Petty Bagg Examiners Registers Clerks of the Enrollment Clerkes of the Affidavitts and Subpena Office and all others the Officers of the Court of Chauncery that Execute their Offices within the Liberty of the Rolls shall be there Assessed for their respective Offices and not elsewhere.

After all the aforesaid Allowances and Repayments,; £400,000, Part of the Monies to be raised by this Act, to be applied to the Service of the Navy.

And to the intent that the Summe of Foure hundred thousand pounds part of the Moneys to be raised by vertue of this Act may be certainly applyed to the speedy Payment of Seamen in Their Majestyes Navy Royall and to the Paying for necessary Stores Provisions and Victualls supplyed and to be supplyed for Their Majestyes, Navy Royall Bee it Enacted That out of the First Money which shall be Leavyed and Paid by vertue of this Act into the Receipt of the Exchequer as well upon Loane as otherwise (Except the Allowances herein made to the respective Collectors Clerks Receivers Generall and Officers of the Exchequer and what shall be Issued thence for the Repayments of Loanes made betweene the Eleaventh day of November One thousand six hundred eighty and nine and the Twenty first day of December One thousand six hundred eightie and nine upon the Credit of an Act made in the late Session of this present Parlyament Entituled An Act for a Grant of Twelve pence in the Pound for One Yeare for the necessary Defence of Their Realms and which shall be Transferred to the Register appointed to be kept by this present Act in such manner as is herein before appointed) the Summe of Foure hundred thousand pounds shall be applyed and appropriated X1and is hereby appropriated to and for the speedy Payment of Seamen in Their Majestyes Navy Royall and to and for the Paying for necessary Stores Provisions and Victualls supplyed and to be supplyed for Their Majestyes Navy Royall (That is to say) Two hundred thousand pounds part thereof for the speedy Payment of Seamen One hundred thousand pounds part thereof for the Paying for Victualls supplyed and to be supplyed for the said Navy And One hundred thousand pounds the residue thereof for and towards the Paying for other necessary Provisions and Stores supplyed and to be supplyed for the said Navy Royall and for the Wages of the Yards

Penalty £5.; Head Collectors in like Manner offending; Penalty £20. Receiver General or Deputy unduly paying Monies received under this Act; Penalty £500.

And for the more effectuall doeing thereof and that the said Summe of Foure 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 Majestyes 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 Head-Collector or 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 Head Collector shall keepe in his hands any part of the Money paid to him by any Collector by vertue of this Act for any longer time then is by this Act directed (other then the Allowance made to 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 Deputy every such Head Collector shall forfeite for every such Offence the Summe of Twenty 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 or Head Collector by vertue of this Act to any person or persons whatsoever (other then the Receipt of Their Majestyes Exchequer and that 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 Deputy 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 other Information wherein noe Essoigne Protection or Wager of Law is to be allowed.

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 Head 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 payment 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 Talley of Pro or Talley 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 himselfe with any of the said Moneys until he shall have actually Received the same

Auditor of Receipt not to draw Order for issuing any Part of the said Sum to any other than Treasury of the Navy or his Deputy; nor direct, nor Clerk of the Pells or Teller make, Payment of such Money otherwise than as mentioned in the Warrant.

And it is hereby further Enacted That the Officers of the Receipt of Their Majestyes Exchequer shall keepe the said Summe of Foure hundred thousand pounds hereby appropriated and the Account thereof distinct from all other Moneys and Accounts whatsoever And that the Commissioners of the Treasury or the Lord Treasurer Under Treasurer or 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 of any part of the said Summe of Foure 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 Payment of Seamen and for the Paying for the Victualls Provisions and Stores Supplyed and to be Supplyed for the Navy respectively as aforesaid Nor shall the Auditor of the Receipt draw any Order for the Issueing any part of the said Summe of Foure hundred thousand pounds hereby appropriated to any Person or Persons other then the Treasurer of the Navy or his Deputy 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 Summe of Foure 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.

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 Issuing and Paying any part of the said Summe of Foure 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.

And it is further Enacted That if any of the Officers which are appointed by this Act to Receive the said Summe of Foure 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 Commissioners of the Treasury or from the Lord Treasurer or other Superior 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 Forfeite 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 Majestyes Courts of Records 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 X1Officer 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 Foure hundred thousand Pounds appropriated as aforesaid contrary to the true intent of this Act that for any and every such Offence such Officer and Officers soe Offending shall forfeite his Office and Place and is and are hereby disabled and made uncapeable 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 Received 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 alwayes and bee it Enacted That the Commissioners appointed to putt this Act in Execution shall and are hereby impowered and required within their respective Counties Divisions Cityes and Places to Examine upon Oath and X1Receive the severall Assessments of each Parish and Place made in pursuance of the late Act Entituled An Act for a Grant to Their Majestyes of Twelve pence in the Pound for One Yeare for the necessary Defence of Their Realms And where they shall finde any Person or Place Assessed at a lower Rate or lesser Summe then was directed by the said Act to cause the Summe so ommitted to be raised and paid to Their Majestyes in such manner and by such wayes and Meanes and under such Paines and Penalties as are herein before Provided and Directed for the Assessing and Levying the Summes chargeable by this present Act.

And it is hereby further Enacted by the Authoritie aforesaid That an Accompt shall be given and made unto the Commons in Parlyament Assembled of and for all and every Summe and Summes of Money whatsoever that shall be Collected Levyed and Paid to the Use of Their Majestyes by Vertue of this present Act of Parlyament.