William and Mary, 1693: An Act for granting to Their Majesties an Aid of Foure Shillings in the Pound for One yeare for carrying on a vigorous War against France [Chapter I. Rot. Parl. pt. 1.]

All Persons for Personal Estate

(Exception); to pay 4s. in the Pound; that is, 24s. for every £100 worth.

Wee Your Majesties most dutiful and loyal Subjects the Co[m]mons assembled in Parliament acknowledging with all humility and thankfulnesse Your Majesties abundant care of our Preservation and being deeply sensible of that extraordinary Charge and Expence with which Your Majesties present occasions are to be supported for the necessary Defence of Your Realms and the Prosecution of a vigorous War against France both by Sea and Land have chearfully and unanimously given and granted and do hereby give and grant unto Your most excellent Majesties the Rates and Assessments herein after menc[i]oed to be raised and levied in manner following and do most humbly beseech Your Majesties that it may be enacted. And be it enacted by the King and Queens most excellent Majesties by and with the Advice and Consent of the Lords Spiritual and Temporal and of the Co[m]mons in this present Parliament assembled and by the Authority of the same That Their Majesties shall have and receive the Rates and Assessments hereafter menc[i]oed of and from every Person Spiritual and Temporal of what Estate or Degree soever he or they be which said Rates or Assessments shall be taxed assessed levied and paid into Theire Majesties Receipt of the Exchequer according to the Tenor of this Act and in manner and forme following that is to say that all and every Person and Persons Bodies Politick and Corporate Guilds and Fraternities within this Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed having any Estate in ready moneys or in any Debts whatsoever oweing to them within this Realm or without or having any Estate in Goods Wares Merchandizes or other Chattells or personal Estate whatsoever within this Realm or without belonging to or in trust for them (except and out of the Premisses deducted such su[m]ms of money as he or they do bona fide owe and such Debts oweing to them as shall be adjudged desperate by the Co[m]missioners appointed by this Act And also the Stock upon Lands and such Goods as are used for houshold stuff) shall yeild and pay unto Their Majesties Foure shillings in the Pound according to the true yearly value thereof for one yeare (that is to say) for every Hundred pounds of such ready money and debts and for every Hundred pounds worth of such Goods Wares Merchandizes or other Chattells or other personal Estate the sum of Foure and twenty shillings and so after that rate for every greater or lesser su[m]m or [quantity (fn. 1) ] to be assessed levied and collected in manner hereafter menc[i]oed

II. Public Offices, (Exception of Military Officers, &c.

and certain Persons of the Ordnance,); to pay 4s. in the Pound.

And be it further enacted by the Authority aforesaid That all and every Person and Persons Co[m]missioner or Co[m]missioners having useing or exercising any publick Office or Employment of Profit (such Military Officers who are or shall be in muster by the Muster Master General of the Army or in pay in Their Majesties Army or Navy in respect of such Offices only excepted (other then Governors Deputy or Lieutenant Governors of any Their Majesties Garrisons Forts or Castels for their Salaries or pay for the same Governments) And alsoe except such persons in Their Majesties Ordnance whose Salaries doe not exceed One hundred pounds per Annum) and all and every their Agents Clerks Secundaries Substitutes and other inferiour Ministers whatsoever shall yield and pay unto Their Majesties the su[m]m of Foure shillings for every Twenty shillings which he or they do receive in One yeare by virtue of any salary gratuity bounty-money reward fees or profitts to him or them accrewing for or by reason or occasion of their several offices or employments to be assessed imposed levied and collected in such manner as hereafter is menc[i]oed.

III.

All Manors, Lands, &c.; as well within ancient Demesne as other Liberties, charged with 4s. in the Pound.; Bodies Politic, &c. having Manors, &c.; to pay 4s. in the Pound; as if let at a Rack Rent, without respect to present Rents, or Monies laid out on Improvements or Repairs, Taxes, &c.; to be paid quarterly.

And to the end a further Aid and Supply for Their Majesties occasions may be raised by a charge upon all Lands Tenements and Hereditaments with as much equality and indeferrence as is possible by a Pound Rate of Foure shillings for every Twenty shillings of the true yearly value for One yeare and noe longer be it further enacted by the authority aforesaid That all and every Mannors Messuags Lands and Tenements as alsoe all Quarries Mines of Coale Tin or Lead Copper Mundick-Iron or other Mines 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 kind soever they be scituate lying and being happening or ariseing within the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed or within any the Counties Cities Boroughs Townes Divisions Ridings Hundreds Lathes Wapentakes Parishes and Places thereof as well within ancient Demesne and other Liberties and Priveledged Places as without shall be and are hereby charged for One yeare only and no longer with the su[m]m of Foure shillings for every Twenty shillings of the full yearely value and so in proportion for any greater or lesser value and all and every person and persons Bodies Politick and Corporate Guilds Mysteries Fraternities and Brotherhoods whether Corporate or not Corporate having or holding any Mannors Messuages Lands Tenements Hereditaments or other the Premisses shall yeild and pay unto Their Majesties the su[m]m of Foure shillings for every Twenty shillings by the yeare which the said Manors 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 att a Rack 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 been reserved upon such Leases or Estates made for which any Fine or Income hath been paid or secured or have been lessened or abated upon considerac[i]on 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 Duties or any other charges whatsoever which said su[m]m of Four and twenty shillings for the yearely profitt of every Hundred pounds value of all Personal Estates as aforesaid and Foure shillings for every Twenty shilings by the yeare of the said true yearely value of all other the Premisses shall be assessed levied and collected in manner hereafter menc[i]oed and shall be paid into the Receipt of Their Majesties Exchequer by Foure Quarterly Payments the first payment thereof to be made upon the Six and twentieth day of March which shall be in the yeare of our Lord One thousand six hundred ninety and foure.

IV. Proviso where Lands subject to Rent Charges, &c.

Landlords may deduct 4s. in the Pound,; to be allowed by Persons entitled to such Rent Charges, &c.

And whereas many of the Mannors Messuags Lands Tenements Tythes Hereditaments and Premisses intended by this Act to be charged with the Pound Rates as aforesaid stand incumbred with or are subject and liable to the payment of several Rent-charges or Annuities issueing out of the same or to the payment of diverse Fee-farme Rents Rents Service or other Rents thereupon reserved or charged by reason whereof the true Owners and Proprietors of such Manors Messuages Lands Tenements Hereditaments and Premisses do 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 Foure shillings for every Twenty shillings of the true yearly value It is therefore declared and enacted by the authority aforesaid That it shall and may be lawfull to and for the Landlords Owners and Proprietors of such Mannors Messuags Lands Tenements Hereditaments and Premisses as are charged with the Pound Rate as aforesaid to abate and deduct [& to (fn. 2) ] retaine and keep in his or their hands Foure shillings in the Pound for every Fee farme Rent or other annual Rent or Payment charged upon or issueing out of the Premisses or any part thereof or thereupon reserved And all and every person and persons who are or shall be any way intituled to such Rents and annual 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 annual payments reserved or charged as aforesaid

V. Commissioners under 4 W. & M. c. 1.

to be Commissioners for executing this Act.

And be it further enacted by the authority aforesaid That for the better [ordering assessing (fn. 3) ] levying and collecting of the several su[m]ms of money so as aforesaid limitted and appointed to bee paid and for the more effectual putting of this present Act in execu[i]n all and every the persons that were named and appointed Co[m]missioners of and for the execu[i]n of the Act made in the Fourth year of Their Majesties Reigne entituled An Act for granting to Their Majesties an Aid of Foure shillings in the pound for One yeare for carrying on a vigorous War against France and shall be qualified according to the directions of this Act shall be Co[m]missioners for putting in execu[i]n this present Act and the powers therein contained within all and every the several and respective Counties Riding Cities Cinque Ports [Towns Boroughs (fn. 4) ] and Places for which they were appointed Co[m]missioners in the aforesaid Act.

VI. Commissioners to meet in the several Counties, &c. upon the 20th Feb. 1693;

and may subdivide themselves.

And be it further enacted by the authority aforesaid That the said Co[m]missioners so as aforesaid nominated and appointed shall (in the respective Counties Ridings Cities Boroughs Divisions Towns and Places (for which they are appointed Co[m]missioners respectively) meet together att the most usual and co[m]mon place of meeting within each of the said Counties Cities Boroughs Divisions Towns and Places respectively upon the Twentieth day of February which shall be in the yeare of our Lord One thousand six hundred ninety & three and the said Co[m]missioners or so many of them as shall be present att the said first General Meeting or the major part of them are hereby authorized and required to put this present Act in execu[i]n according to the best of their judgments and discretions and shall then if they shall see cause subdivide and distribute as well themselves as other Co[m]missioners then not present for the execu[i]n of this Act into lesser numbers so as Three or more of the said Co[m]missioners may be appointed for the service of each Hundred or other Division and so as may best conduce to the carrying on of Their Majesties service hereby required.

VII. Commissioners at their Meeting to set down in Writing what Number of Commissioners shall act in each Division; and deliver Copy thereof to Receiver General.

And for the more effectual performance hereof be it enacted and declared by the authority aforesaid That the Co[m]missioners att their first General Meeting or the major part of them present shall agree and sett down in writeing who and what number of the said Commissioners shall act in each of the said Divisions or Hundreds neverthelesse not thereby to restrain the said Co[m]missioners from acting as Co[m]missioners in any other part of the County or place for which they are nominated and deliver a true copy of such writing to the Receiver General to the end that there be no failure in any parte of the due execuc[i]on of the service by this Act required.

VIII. Commissioners to direct Precepts to Inhabitants, &c. requiring them to appear; then to read the Rates, and charge them how to make Certificates, &c.

Persons absenting; Penalty.; At or after such General Meeting Commissioners to direct Warrants for Assessors; and to prefix a Day and Place to bring in Certificates of Names of Persons and of Personal Estate, Offices, &c.; Assessors to inform themselves by all lawful Ways of the full yearly Value of Manors and Hereditaments; and then to assess 4s. per Pound of full yearly Value; and to bring at time prefixed a Certificate of Assessment; and to return Collectors; for whose Payment to the Head Collectors, Parish to be answerable.; Assessors neglecting or refusing to serve, or making Default; Penalty; Distress; charged upon Receiver General.; Every Assessor, before he acts, to take the Oaths of 1 W. & M. Sess. 1. c. 8..

And be it further enacted by the authority aforesaid That the said Co[m]missioners shall direct their several or joynt Precept or Precepts to such Inhabitants High-Constables Petty Constables Bayliffs and other like Officers and Ministers and such number of them as they in their discretion shall think [most (fn. 5) ] convenient requireing them to appear before the said Co[m]missioners att such place and time (not exceeding Ten days) as they shall appoint And att such their appearances the said Comissioners shall openly read or cause to bee read unto them the Rates and Assessments in this Act mentiond and alsoe openly declare the effect of their Charge to them and how and in what manner they ought and should make their Certificates and how they ought to proceed in the execu[i]n of this Act according to the Rates aforesaid And if any High Constables Petty-Constables Bayliffs Inhabitants or other Officers or Ministers to whom any Precept shall be directed shall absent themselves without lawfull excuse to be made out by the oaths of Two credible Witnesses (which oaths the Co[m]missioners or any Two of them are hereby impowered to administer) or if any person appearing shall refuse to serve then every such person soe makeing default or refuseing to serve shall for every time of such default or refusal forfeit and lose unto Their Majesties such su[m]ms as the Co[m]missioners or so many as shall be present or the major part of them being present shall think fitt not exceeding the su[m]m of Five pounds nor lesse then Fourty shillings And att and after such General Meeting had and Charge given as aforesaid the said Co[m]missioners shall take care that Warrants be issued forth and directed to Two att the least of the most able and sufficient Inhabitants of each Parish Townshipp or Place within the respective Divisions thereby appointing and requireing them to be Assessors of all and every the Rates and Duties by this Act imposed and shall therein also appoint and prefix a certain day and place for the said Assessors to appeare before them and to bring in their Certificates in writing of the names and sirnames of every person dwelling and residing within the limitts of those places with which they shall be charged and of the substance and values of every of them in ready money debts goods chattels or other personal estate whatsoever (except before excepted) or in publick offices or imployments of profitt And the said Assessors are therein also to be required and are hereby injoyned to ascertain and informe themselves by all lawfull ways and means they can of the true and full yearely value of all Mannors [Lands Messuages (fn. 6) ] and Tenements as alsoe of all Quarries Mines of Coal Tin or Lead Copper Mundick or other Mines Iron Works Salt-Works Salt Springs Allom Mines and Works Parks Chases Warrens Woods Underwoods and Coppices and all Fyshings Tyths Tolls Annuities and other yearely profitts And of all Hereditaments of what nature or kind soever scituate lyeing and being happening or ariseing within the limitts of those places with which they shall be charged And being so thereof ascertained they are to assess all and every the said Mannors Messuages Lands Tenements and Premisses before appointed to be charged after the rate of Foure shillings for every Twenty shillings of the full yearely value as the same are let for or worth to be lett att the time of assessing thereof as aforesaid And to bring with them att the time and place so as aforesaid prefixed for their appearance a Certificate in writeing of the said Assessment And shall then alsoe returne the names of Two or more able and sufficient persons liveing within the limitts and bounds of those Parishes Towneships Constablewicks or Places where they shall be chargeable respectively to be Collectors of the moneys to bee paid to Their Majesties by this Act for whose paying in to the Head Collector in manner hereafter mentioned such moneys as they shall be charged withall the Parish or Place wherein they are so imployed shall be answerable And if any Assessor soe as aforesaid appointed or to be appointed shall neglect or refuse to serve or shall make default att the time appointed for his appearance (not having a lawfull excuse to be witnessed by the oaths of Two credible Witnesses which the said Commissioners or any Two or more of them have power to administer) or shall not performe his duty every such Assessor shall for every such neglect refusal or default forfeit and lose unto Their Majesties such su[m]m as the Co[m]missioners or so many of them as shall be present or the major part of them shall think fitt not exceeding [the (fn. 5) ] su[m]m of Twenty pounds nor under the su[m]m of Ten pounds to be levied by distresse and sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for levying the several Rates and Assessments herein mentioned in case of neglect or refusal of payment and to be charged upon the respective Receivers General together with the said Rates and Assessments And every Assessor so as aforesaid appointed or to be appointed shall before he take upon him the execuc[i]on of the said Imploym[en]t: take the oaths mentioned and required to be taken by an Act made in the Parliament held in the first yeare of Their Majesties Reigne intituled An Act for the abrogateing the oaths of Supremacy and Allegiance and appointing other oaths and alsoe take an oath to be administred in these words following, You shall swear well and truely to execute the duty of an Assessor and to cause the Rates and Duties imposed by an Act entituled An Act for granting to Their Majesties an aid of Four shillings in the pound for [One yeare for (fn. 7) ] carrying on a vigorous War against France to be duely and impartially assessed according to the best of your skill and Knowledge and therein you shall spare no Person for Favour or Affection nor any Person grieve for Hatred or Ill-will. So help you God. (Which Oaths any Two or more of the Co[m]missioners in the County City or Place where the said Assessment is to be made have hereby power and are hereby required to administer.

IX. Certificates of Assessments to be returned to the Commissioners before 5th Day of March 1693, unless they give further time.

On Return of Certificates.; Commissioners or any Three may examine Presenters.; If Commissioners suspect that Persons, &c. are omitted, or the Value of Lands.; they may summmon Party to be examined.; Persons summoned not appearing; Penalty.; Commissioners may examine into Value of Premises, and set Rates accordingly.; Assessors to give one Copy of Assessments to Commissioners.; who are to sign and seal Duplicates; One delivered to Sub-collectors.; others to Head Collectors and Receivers General.; Commissioners to cause Extracts of Sums charged, &c. to be certified into Exchequer before 20th Day of March, or within 30 Days after.; King's Remembrancer, within Three Months, to transcribe Duplicates, &c. and transmit to the Auditor of Exchequer, who is to enter the same.

And be it further enacted by the authority aforesaid That the Rates and Assessments upon all ready Monies Debts Goods Chattells Personal Estates and Publick Offices and Imployments of Profitt charged by this Act shall be ascertained and the Certificates thereof returned to the Commissioners upon or before the Fifth day of March One thousand six hundred ninety and three unlesse the Commissioners shall think fitt to give a further time And alsoe the taxations and assessments of the Pound Rate of Foure shillings in the pound of the yearely value of all Manors Messuages Lands Tenements Hereditaments and Premisses charged by this Act shall be made and ascertained and the several and respective Certificates thereof returned into the Co[m]missioners upon or before the Fifth day of March aforesaid unlesse the Commissioners shall think fitt to give further time And upon returne of any such Certificate the Co[m]missioners or any Three or more of them shall and may (if they see cause) examine the p[re]senters thereof And if the said Co[m]missioners or any three or more of them within their several Limitts att the time of the returne of the certificates as aforesaid or within Twenty days after shall know or have good cause to suspect that any person or persons or any the Manors Messuages Lands or other the Premisses which ought to be mentioned and charged in the said Certificates is or are omitted or that any person or persons in the said Certificates mentioned is or are of a greater Estate or that any the said Manors or other Premisses are of a greater yearely value then in the said Certificate is menc[i]oed the said Co[m]missioners or any three or more of them shall have power to su[m]mon such person or persons and the Owners and Possessors of such Ma[n]nors or other Premisses to appear before them att a day and place prefixed to be examined touching the Matters aforesaid And if the person or persons su[m]mmoned to be soe examined shall neglect to appeare (not having a reasonable excuse for such his default every person soe makeing default shall pay to their Majesties double the su[m]m hee should or ought to have been set att or rated And moreover the Commissioners or the major part of so many of them as shall be present shall have power by all lawfull ways and means 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 Assessm[ent]: fairely written and subscribed by them unto the said Co[m]missioners by whom they were appointed and the said Co[m]missioners or any two or more of them are hereby ordered and required to cause the said several and respective Assessments to them delivered (when by them approved of or altered according to the true intent of this Act) to be fairely written and to sign and seale several Duplicates or Copies of the said Assessment and one of them so signed and sealed forthwith to deliver or cause to be delivered unto the Subcollectors and shall likewise deliver or cause to be delivered other Copies thereof so signed and sealed unto the Head Collectors and Receivers General according to their several [respective (fn. 7) ] collections and receipts And moreover the said Co[m]missioners shall cause a true Copy or Extract of the whole sums assessed and charged within every Hundred Lathe Wapentake Parish Ward or Place rated or assessed in pursuance of this Act and of the whole su[m]ms rated or assessed upon Personal Estates Offices or Imployments to be certified and transmitted into their Majesties Court of Exchequer under the hands and seals 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 Twentieth day of March then next ensuing or within Thirty days after (all appeals to them made being first determined) And the Kings Remembrancer in the Exchequer for the time being shall and is hereby required within Three Months after the duplicates of the last payment shall be tra[n]smitted to him to transcribe all the Schedules and Duplicates of the su[m]ms returned to him from and for every respective County Riding City and Towne and every Hundred Wapentake Parish Division Town and Place therein in a Book of Parchment in Alphabetical Order and in a faire legible Hand Writeing and within Three Months after the same shall be so by him received to transmitt all and every the same Schedules and Duplicates to the Office of Writer of the Tallies co[m]monly called The Auditor of the Receipt of the Exchequer who is hereby likewise authorized and required to enter the same in the like Alphabetical Order in another Book of Parchment fairely written to bee provided for that purpose.

X. Commissioners to issue Warrants to Sub-collectors for levying, &c.

Sub-collectors to levy and collect according to their. Duplicates, and to make Demand of Rates of Parties, or at last Place of Abode.; Head Collectors to hasten Sub-collectors.; In case of Neglect of Sub-collectors, Levy by Distress.; Head Collectors to pay in to Receiver General on or before the 20th of March.; Receiver to pay into Exchequer on or before 26th March 1694.; Time for the Second Quarterly Payment.; Head Collectors to pay to Receiver General, who is to pay into the Exchequer.; Time for the Third Quarterly Payment.; Head Collectors to hasten Sub-collectors, and to proceed by Distress.; Head Collector to pay to Receiver General.; Receiver General to hasten Head Collectors, and pay into Exchequer.; Time for the last Quarterly Payment.; Head Collectors to pay to Receiver General, who is to pay into Exchequer.; All Persons concerned in the execution of this Act to use Diligence, &c.

And be it further enacted by the authority aforesaid That the Commissioners or any Two or more of them shall issue out their Warrants or Estreats to the Subcollectors under their Hands and Seals thereby requiring them to levy and collect one fourth part of the Rates and Assessments in respect of their Personal Estates Offices and Imployments and alsoe one fourth part of the Pound Rate charged upon all Mannors Messuages Lands Tenements and Hereditaments and Premisses as aforesaid And the said Subcollectors are hereby required and enjoyned to levy and collect the same according to the Duplicates thereof by them received and according to the intent and directions of this Act and to make demand of the said Rates and Assessments upon Personal Estates Offices and Imployments of the Parties themselves if they can be found or otherwise att the place of their last abode and to pay the same unto their respective Head Collectors on, or before the Fifteenth day of March One thousand six hundred ninety three or within Twenty days after And the said Head Collectors are to hasten the said Subcollectors And in case the same shall not be collected by reason of neglect or failure of Duty of the said Subcollectors the said Head Collectors are to levy by warrant under the hands and seals of any two or more of the said Co[m]missioners by distresse upon the Subcollectors respectively such sum and su[m]ms of money as by him and them ought to have been paid and is or are not paid by reason of his failure in doeing his duty according to the directions of this Act And every Head Collector is hereby required to make payment of what shall be so levied or received unto the Receiver General of the said County City or Place upon or before the Twentieth day of March aforesaid or within Twenty days after And the Receiver General is likewise required to call upon and hasten the said Head Collectors and to pay what hee shall receive from the said Head Collectors unto their Majesties Receipt of Exchequer upon or before the Six and twentieth day of March One thousand six hundred ninety foure or within Twenty days after to the end the First payment of the said Rates and Assessments may by that time be fully answered and paid into their Majesties And the Subcollectors shall also levy the Second quarterly payment of the said Rates and Assessments charged as aforesaid upon or before the Second day of June then next ensueing or within Twenty days after and shall alsoe pay the same in to the Head Collectors upon or before the Ninth day of June aforesaid or within Twenty days after And the said Head Collectors shall make payment thereof to the Receivers General of the said County City or Place upon or before the Sixteenth day of June aforesaid or within Twenty days after And the said Receiver General is alsoe required to make payment of all which hee shall so receive into Their Majesties Receipt of Exchequer upon or before the Five and twentieth day of June aforesaid or within Twety days after to the end that the second payment of the Rates and Assessments so charged as aforesaid may by that time be fully answered and paid into Their Majesties And the said Subcollectors are alsoe required and enjoyned to levy one other quarterly payment of the said Rates and Assessments charged as aforesaid upon or before the Fourth day of September then next ensueing and shall alsoe pay the same unto the said respective Head Collector on or before the Twelfth day of September aforesaid or within Twenty days after And the said Head Collectors are to hasten the said Subcollectors And in case the same shall not be collected by reason of neglect or failure of duty in the said Subcollectors the Head Collectors [are (fn. 8) ] to proceed 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 so levied or received unto the Receiver General of the said County City or Place upon or before the Twentieth day of September aforesaid or within Twenty days after And the Receiver General is likewise required to call upon and hasten the said Head Collectors and to pay what hee shall receive from the said Head Collectors into Their Majesties Receipt of Exchequer upon or before the Nine and twentieth day of September aforesaid or within Twenty days after to the end that the third payment of the said Rates and Assessments may by that time be fully answered and paid into their Majesties And the Subcollectors shall alsoe levy one other quarterly payment of the said Rates and Assessments charged as aforesaid upon or before the Third day of December then next ensueing or within Twenty days after and shall also pay the same unto the said Head Collectors upon or before the Tenth day of December aforesaid or within Twenty days after And the said Head Collectors shall make payment thereof to the Receiver General of the said County City or Place upon or before the Seventeenth day of December aforesaid or within Twenty days after And the said Receiver General is likewise required to make payment of all which he shall so receive into their Majesties Receipt of Exchequer upon or before the Five and twentieth day of December aforesaid or within Twenty days after to the end that the fourth and last quarterly payment of the said Rates and Assessments so charged as aforesaid may by that time be fully answered and paid in to their Majesties And all Co[m]missioners Collectors and Receivers are hereby required and enjoyned to apply themselves with all diligence to the most speedy and effectual execu[i]n of their several and respective Duties and to use their utmost endeavors that all Estates herein charged may equally pay the Rates and Assessments according to the direction of this Act that so their Majesties Service herein may not be delayed or hindred [throug (fn. 9) ] any of their wilful neglect or default.

XI. Head Collector's Receipt a discharge to Sub-collector.

Sub-collector to have Threepence in the Pound.; Head Collector to pay to and be appointed by Receiver General.; Sub-collector travelling.; Receiver General's Acquittance a Discharge, who is to pay into Exchequer.; Allowance to Receiver General.

And it is further enacted and declared by the authority aforesaid That the Monies received by the Subcollectors within their respective Divisions or Hundreds shall from time be duely paid to the Head Collectors whose Receipt shall be a sufficient discharge unto every such Subcollector which Subcollector for gathering the said particular su[m]ms shall retaine in his Hands for every Twenty shillings by him soe paid Three pence as a reward for his pains and service And the said Head Collectors shall accordingly pay over the said monies unto the Receiver General of each County City or Place respectively in manner aforesaid which Head Collector or Collectors shall be nominated and appointed by the Receiver General of the respective Counties which said Receiver General shall be answerable for all such sums of money as shall be by him or them [received or collected (fn. 10) ] And that noe Subcollector shall be forced to travel above the space of Ten miles for the payment of the said monies that shall be by him collected or received And the said Receiver Generals Acquittance shall be a sufficient discharge unto every such Head Collector And the Receiver General shall pay the whole sum by him received into the Receipt of their Majesties Exchequer in such manner and att or before such days and times as are herein before limitted and shall have an allowance of Two pence in the pound for all monies which shall be by him paid into the Receipt of the Exchequer upon or before the times prefixt in this Act.

XII. Commissioners Clerks to have 1d. per Pound for writing Warrants, &c.

And for the careful writeing and transcribing the said Warrants Certificates Estreats and Duplicates in due time it is further enacted That the Commissioners Clerks who shall respectively performe the same shall by Warrant under Two or more of the Commissioners hands have and receive from the respective Receivers General One peny in the pound of all such moneys as he or they shall have received by virtue of such Warrants and Estreats who are hereby appointed and allowed to pay the same accordingly.

XIII. Persons neglecting to pay Rates; Collectors to distrain,

and to keep the Distress Four Days at Owner's Charge; then to be appraised and sold, and Overplus restored.; Breaking open Houses, Chests, &c. in the Day-time. Calling to Assistance Constables, &c.; Tenants to pay Rates, and to deduct out of Rent; Landlord to allow such Deductions.

And be it further enacted and declared That if any person or persons shall refuse [or neglect (fn. 11) ] to pay any sum or su[m]ms of money whereat he or they shall be rated and assessed that then it shall and may be lawfull to and for the said Collectors or any of them and [hee (fn. 11) ] and they is and are hereby authorized and required for non payment thereof to levy the su[m]m or su[m]ms so rated and assessed by distresse and sale of the Goods and Chattells of such person so refuseing or neglecting to pay by his or their Goods or Chattells or to distrain upon the Messuages Lands Tenements and Premisses so charged with any such su[m]m or sums and the Goods and Chattells then and there found and the distresse so taken to keep by the space of Foure days at the Costs and Charges of the Owners thereof and if the said Owner do not pay the su[m]m or sums of money so rated and assessed within the space of the said Foure Days then the said Distresse to be appraised by Two or Three Inhabitants where the same shall be taken or other sufficient persons and to be sold by the Collectors for the payment of the said money And [the (fn. 11) ] Overplus comeing by such sale (if any be over and above the charges of takeing and keeping of the distresse) to be immediately returned to the Owner thereof And moreover it shall be lawfull to break open (in the Day time) any House and (upon Warrant under the Hands and Seals of Two or more of the said Co[m]missioners) any Chest [Trunk (fn. 11) ] Box or other things where any such Goods are calling to their assistance the Constable Tythingmen and Headboroughs within the Counties Cities Towns and Places where any refusal neglect or resistance shall be made Which said Officers are hereb required to be aiding and assisting in the Premisses as they will answer the contrary att their peril and the several and respective Tenant or Tenants of all Houses Lands Tenements and Hereditaments which shall bee rated by virtue of this Act are hereby required and authorized to pay such sum or su[m]ms of money as shall be rated upon such Houses Lands Tenements or Hereditaments and to deduct out of the Rents soe much of the said Rates as in respect of the said Rents of every such House Lands Tenements or Hereditaments the Landlord should or ought to pay and beare And the said Landlords both mediate and immediate according to their respective interests are hereby required to allow such deductions in payments upon the receipt of the residue of their Rents.

XIV. Tenant paying acquitted.

Persons aggrieved may complain to Commissioners, who may examine on Oath.; Commissioners to meet to determine Appeals.

And it is enacted and declared That every Tenant paying the said Assessments shall be acquitted and discharged for soe much money as the said Assessments shall amount unto as if the same had been actually paid unto such Person and Persons unto whom his Rents should have been due and payable And if any Person or Persons so rated or charged doe find him or themselves agrieved with such [assessing (fn. 11) ] or rateing and do within Ten days after demand made of the su[m]m or su[m]ms of money assessed on him or them complain to the Co[m]missioners the said Co[m]missioners or any Three or more of them so as the major part of the Comissioners who signed or allowed his or their Rates be present shall have and have hereby power with Ten days next after such Complaint particularly to examine any Person or Persons upon his or their Oath touching the value of his or their real or personal Estate and other the matters aforesaid and upon due examinac[i]on and knowledge thereof allow abate defaulk encrease or enlarge the said Assessment and the same so allowed abated encreased or enlarged shall be levied and shall be certified or estreated into the Exchequer in manner aforesaid and to that end the said Co[m]missioners are hereby required to meet together for the determining of such Complaints and Appeals accordingly and for this end to expresse in their Warrants to the Collectors the times and Places for determining Appeals and Appeals once heard and determined to bee final without any further Appeal upon any pretence whatsoever.

XV. Assessor, &c. neglecting or refusing to do his Duty; Commissioners to fine not exceeding £20, nor under £10.; Distress.; Fines paid to Receiver General, &c.

And be it further enacted and declared by the Authority aforesaid That if any Assessor Collector Receiver or other Person appointed by the said Co[m]missioners shall wilfully neglect or refuse to performe his or their duty in the due and speedy execuc[i]on of this present Act or if any Assessor shall wittingly or willingly under rate or assesse att an under value any Person or Thing chargeable by this Act the said respective Co[m]missioners or any Three or more of them have hereby power to impose on such Person or Persons soe refuseing neglecting or not performeing their Duties such Fine or Fines as by them shall be thought fitt so as the same exceed not the su[m]m of Twenty Pounds nor to be under the sum of Ten Pounds which said Fines shall not bee taken off or discharged but by the consent of the majority of the Co[m]missioners who imposed the same but shall be levyed by Warrant under the Hands and Seals of the said Co[m]missioners or any Two of them by distresse and sale of the Goods and Chattells of the Offenders and in default of Goods and Chattels the Offenders to be co[m]mitted (by Warrant under the Hands and Seals of the said Co[m]missioners) to Prison there to remaine till payment of the said Fines And that all Fines that shall be imposed by virtue of this Act shall bee paid to the respective Receivers General and by them into the Receipt of their Majesties Exchequer.

XVI. Collector not paying Money received by him;

Imprisonment, and Real and Personal Estate liable.; Commissioners seizing Estate, to call a General Meeting of Commissioners on Notice; Proceedings.

And it is further enacted and declared That if any Collector [that (fn. 11) ] shall (by virtue of this Act be appointed for the receipt of any su[m]ms of money thereby to be assessed) neglect or refuse to pay any su[m]m or sums of money which shall be by him received as aforesaid and to pay the same as in and by this Act is directed and shall detain in his or their hands any money received by them or any of them and not pay the same att such time time as by this Act is directed the Co[m]missioners of each County Riding City or Towne respectively or any Two or more of them in their respective Divisions are hereby authorized and impowered to imprison the Person and seize and secure the Estate both real and personal of such Collectors to him belonging or which shall descend or come into the Hands or Possession of his Heirs Executors or Administrators wheresoever the same can be discovered and found And the said Co[m]missioners who shall so seize and secure the Estate of any Collector or Collectors shall be and are hereby impowered to appoint a time for the General Meeting of the Co[m]missioners for such County Riding City Towne or Place and there to cause publick notice to be given att the Place where such Meeting shall be appointed Six days att least before such General Meeting And the Co[m]missioners present att such General Meeting or the major part of them in case the moneys detained by any such Collector or Collectors be not paid or satisfied as it ought to be according to the Directions of this Act shall and are hereby impowered and required to sell and dispose of all such Estates which shall be for the cause aforesaid seized and secured or any part of them and to satisfie and pay into the Hands of the Receiver General the su[m]m that shall be so detained in the Hands of such Collector or Collectors their Heirs Executors or Administrators respectively.

XVII. Commissioners to call before them Collectors, and examine touching full Payment of Assessments;

and in case of Failure, to levy.

And it is hereby further enacted and declared That att the expira[i]n of the respective times in this Act prescribed for the full payment of the said Foure Quarterly Payments the several and respective Co[m]missioners or any Two or more of them within their Division and Hundred shall and are hereby required to call before them the Collectors within each respective Division Hundred Parish and Place to examine and assure themselves of the full and whole Payment of the particular sum and su[m]ms of money chargd within and upon the same Division Hundred and every Parish and Place therein and of the due returne of the same into the Hands of the Receivers General their Deputy or Deputyes of the said County Riding City Towne or Place respectively and by such Receiver General into the receipt of their Majesties Exchequer to the end there may be no failure in the payment of any part of the Assessment by virtue of this Act to be assessed and paid And in case of any failure in the Premisses the said Co[m]missioners or any Two or more of them are hereby to cause the same to be forthwith levied and paid according to the true intent and meaning of this Act.

XVIII. If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw; in default, Commissioners present may fine not exceeding £20.; All Questions determined by Commissioners.

And it is hereby enacted and declared That in case any Controversie arise concerning the said Assessment or the dividing apportioning or payment thereof which concerns any the Co[m]missioners by this Act appointed that the Comissioners so concerned in the said Controversie shall have noe voice but shall withdraw att the time of the Debate of any such Controversie until it be determined by the rest of the Co[m]missioners And in default thereof that the Co[m]missioners then present shall have power and are hereby required to impose such Fine and Fines as to them shall be thought fitt upon such Co[m]missioners so refuseing to withdraw not exceeding the su[m]m of Twenty Pound and to cause the same to be levied and paid as other Fines to bee imposed by this Act are to be levied and paid And all Questions and Differences that shall arise touching any the said Rates Assessments or Levies or the collecting thereof shall be heard and finally determined by the Co[m]missioners in such manner as by this Act is directed upon Complaint thereof made to them by any Person or Persons thereby agrieved without further trouble or suit in Law.

XIX. Proviso for Colleges, &c. in the Universities, the Colleges of Windsor, Eton, Winchester, and Westminster; and for Hospitals in respect of Sites of Colleges, &c.; and for Christ's Hospital and other Hospitals and Almshouses.; Proviso for Hospitals, &c. whose Revenues do not exceed £20.

Provided That nothing contained in this Act shall extend to charge any College or Hall in either of the Two Universities or the Colleges of Windsor Eaton Winchester or Westminster or the Corpora[i]n of the Governors of the Charity for relief of poor Widows and Children of Clergymen or the College of Bromley or any Hospital for or in respect of the Scites of the said Colleges Halls or Hospitals or any Master Fellow or Schollar of any such College or Halls or any Reader Officer or Minister of the said Universities Colleges or Halls or any Masters or Ushers of any School for or in respect of any Stipend Wages or Profitts whatsoever ariseing or growing due to them in respect of the said several Places and Employments in the said Universities Colleges or Schools or to charge any of the Houses or Lands belonging to Christs Hospital Saint Bartholomews Bridewell Saint Thomas and Bethlehem Hospitall in the City of London and Borough of Southwark or any of them or the said Corpora[i]n of the Governours of the Charity for relief [of (fn. 12) ] poor Widows and Children of Clergymen or the College of Bromley nor to extend to charge any the Almsmen or Almswomen or other poor Persons inhabiting within any other Hospitall or Almshouse for or in respect of any Rents or Revenues payable to them or any such of them for their immediate use and relief whose annual maintenance and Profitts shall not exceed in the whole the summe of Twenty Pounds.

XX. Tenants of Hospitals rated for what the Lands are worth above Rents reserved.

Provided that noe Tenants of any Lands or Houses by Lease or Grant from the said Corporac[i]on or any of the said Hospitalls or Almshouses do claime or enjoy any freedom or exemp[i]n by this Act But that all the Houses and Lands which they so hold shall be rated and assessed for so much as they are yearely worth over and above the Rents reserved and payable to the said Corpora[i]n or to the said Hospitals or Almshouses to be received and disbursed for the immediate support and relief of the Poor in the said Hospitals and Almshouses.

XXI. Persons dwelling in one Parish, &c. and Goods in another, to be assessed where they dwell.

Provided alsoe that where any Person inhabiting within the City of London or any other Cities or Townes Corporate hath his Dwelling-House in one of the Parishes and Wards therein and hath any Goods Wares or Merchandizes chargeable by this Act in one or more of the other Parishes or Wards in the same City that then such Persons shall be charged taxed and assessed for such his Goods and Merchandizes in the Parish or Ward where hee dwelleth and not elsewhere in the said City.

XXII. Places assessed in the County, &c. where usually assessed.

Provided and be it further enacted by the Authority aforesaid That for the avoiding all obstructions and delays in assessing and collecting the su[m]ms which by this Act are to bee rated and assessed all Places Constablewicks Divisions and Allotments which have used to bee rated and assessed shall pay and bee assessed in such County Hundred Rape Wapentake Constablewick Division Place and Allotment as the same hath heretofore usually been assessed and not elsewhere.

XXIII. Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.

Provided always That nothing in this Act contained shall be construed to alter change determine or make void any Contracts Covenants or Agreements whatsoever between Landlord and Tenant or any others touching the Payment of Taxes or Assessments Any thing herein before men[i]ed to the contrary notwithstanding.

XXIV. If Action for executing Act, General Issue, may be pleaded.

Treble Costs.; Receivers General to give Head Collectors Receipt; gratis.; Head Collectors to give Receipts gratis to Sub-collectors.; Sub-collectors to deliver a Schedule to Head Collectors of Defaulters where there is no Distress; which Schedule is to be delivered to Receivers General, and returned by him into the Exchequer.

And be it further enacted by the Authority aforesaid That if any Action Plaint [Suit (fn. 13) ] or Information shall be co[m]menced or prosecuted against any Person or Persons for what he or they shall doe in pursuance or in execu[i]n of this Act such Person or Persons (soe sued in any Court whatsoever) shall and may plead the General Issue (not guilty) and upon any Issue joyned may give ( (fn. 14) ) and the Special Matter in Evidence and if the Plaintiff or Prosecutor shall become nonsuit or forbear further Prosecution or suffer a discontinuance or if a Verdict passe against him the Defendants shall recover their Treble Costs for which they shall have the like remedy as in any case where Costs by the Law are given to Defendants And the said Receivers General shall give Acquitancs (gratis) to the said Head Collectors for all moneys of them received And the said Head Collector shall alsoe give Acquitancs (gratis) to the Subcollectors for all such moneys as shall be paid them in pursuance of this Act And the said Subcollectors shall make and deliver to the said Head Collectors a perfect Schedule fairely written in Parchment under their Hands and Seals signed and allowed by any Two or more of the respective Co[m]missioners containing the Names Sirnames and Places of Abode of every Person within their respective Collections that shall make default of Payment of any of the su[m]ms that shall be rated or assessed or such Person by virtue of this Act where noe sufficient distresse is to bee found nor other satisfaction made and not otherwise and the su[m]m and su[m]ms charged on every such Person the same Schedule to bee delivered by the Head Collectors to the Receiver General of the County City or Place respectively to be by him returned into Their Majesties 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.

XXV. Where Lands, &c. unoccupied, and no Distress nor Person of Owner found, the Name of Owner certified into Exchequer;

which Certificate is to be a Charge, and Process to issue.

Provided always and be it further enacted That in case any Lands or Houses in any Parish or Constablewick shall lie unoccupied and no Distresse 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 House and Lands cannot be levied that then upon complaint made thereof to the Co[m]missioners for the County where such Case shall happen to be the said Co[m]missioners or any Two or more of them shall certifie into Their Majesties Court of Exchequer the name of the Person whose Lands or House so lieth unoccupied together with the su[m]m thereupon assessed and the Parish or Place where such Land or House lieth 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 su[m]m so 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 su[m]m so assessed be fully and actually levied and paid to Their Majesties.

XXVI. Where Woodlands assessed, and no Distress, Wood may be cut and sold.

Buyers may cut and carry away

Provided always and be it enacted That where any Woodlands shall be assessed and noe distresse can be had that in such case it shall and may be lawfull to and for any Collector Constable Headborough or Tythingman by Warrant under the Hands and Seals of two or more of the Co[m]missioners of that Hundred or Division at seasonable times of the yeare to cutt and sell to any Person or Persons soe much of the Wood growing on the Woodlands (Timber Trees excepted) so assessed as will pay the Assessment or Assessments to be behind and unpaid and the charge incident thereunto And [that (fn. 13) ] it shall and may be lawfull for the Person and Persons and his and their Assigns to whom such Woods shall be sold to fell cut downe and dispose and carry away the same to his owne use rendring the Overplus (if any be to the Owner Any Law to the contrary notwithstanding.

XXVII. Where Rates on Tithes, &c. not paid, Officer may seize, &c.

Provided always and be it further enacted That where any Tax or Assessment shall be charged or laid upon any Tythes Tolls Profitts of Marketts Faires or Fishery or other annual profitts not distrainable in case the same shall not be paid within Fifteen days after such Assessment so charged or laid and demanded then it shall and may be lawfull to and for the Collector Constable or other Officer thereunto appointed by Warrant under the Hands and Seals of Three or more Co[m]missioners authorized by this Act to seize take and sell so much of the said Tythes Tolls and other Profitts so charged as shall be sufficient for the levying of the said Tax and Assessment and all Charges occasioned by such nonpayment thereof rendring the Overplus to the Owner if any bee.

XXVIII. Receiver General certifying Monies to be due when the same have been paid, &c.

Penalty.

And for the better preventing of such unjust vexations as might be occasioned by such Persons as shall be appointed Receivers General of any of the su[m]ms of money granted by this Act And to the intent that the said Receivers General may returne a true account into Their Majesties Court of Exchequer of such sums of money as shall be received by them and every of them their and every of their Deputy and Deputies be it further enacted by the Authority aforesaid That if any such Receiver General returne or certify into the said Court any sum or su[m]ms of money to be in Arrear or unpaid after the same have been received either by such Receiver General or by his Deputy or Deputies or any of them or shall cause any Person or Persons to bee sett Insuper in the said Court for any su[m]m or su[m]ms of money that hath been soe received that then every such Receiver General shall be liable to pay to every Person and Persons that shall be molested vexed or damaged by reason of such unjust Certificate returne or setting Insuper Treble the Damages that shall be thereby occasioned the said Damages to be recovered by Action of Debt Bill Plaint or Informa[i]n in which noe Essoign Protection or Wager of Law shall be allowed nor any more then one Imparlance and shall also forfeit to Their Majesties Their Heires and Successors double the su[m]m that shall be so unjustly certified or returned or caused to bee sett Insuper.

XXIX. Parents and Guardians to pay Rates imposed on Infants; and upon Neglect, &c. to be proceeded against as other Defaulters.

Sums paid allowed upon their Accounts.

And be it further enacted by the Authority 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 yeares in every such case the Parents Guardians and Tutors of such Infants respectively upon default of Payment by such Infants shall be and are hereby made liable to and charged with the Payments which such Infants ought to have made And if such Parents Guardians or Tutors shall neglect or refuse to pay as aforesaid it shall and may be lawfull to proceed against them in like manner as against [any (fn. 15) ] other Person or Persons making default of Payment as herein is mentioned And all Parents Guardians and Tutors makeing Payment as aforesaid shall be allowed all and every the su[m]ms paid for such Infants, upon his or their Accounts.

XXX. Persons to be rated for Offices at Places where executed, and for Personal Estates where resident.

Persons out of the Realm rated for Personal Estate where last resident within the Realm.

And be it further enacted That every Person rated or assessed for his Office or Employment shall be rated and pay for his said 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 personal Estate to him any way belonging shall be rated att such Place where he or she shall be resident att the time of the execu[i]n of this Act And all Persons not being Houshoulders nor having a certain Place of Residence shall be taxed att the Place where they shall be resident att the time of the execucon of this Act And if any Person who ought to be taxed by virtue of this Act for or in respect of his personal Estate shall att the time of his Assessment be out of the Realm such Person shall be rated therefore in such County City or Place where hee was last abiding within the Realme.

XXXI. Persons having Goods, &c. in any County, (other than the County wherein they live) rated in County where Goods are.

Persons to be rated for Lands, &c. in Place where situate.

Provided That where any Person shall have any Goods Wares or Merchandizes in any County or Counties other then the [Countie (fn. 15) ] where he shall be resident or had his last residence it shall be lawfull to rate or assess such Person for such Goods Wares [& (fn. 15) ] Merchandizes in the County or Counties where the same shall be And every Person who shall be rated or assessed as aforesaid for or in respect of any Mannors Messuages Lands Tenements or Hereditaments shall be rated and assessed in the Place where such Messuages Manors Lands Tenements and Premisses respectively doe lye and not elsewhere.

XXXII. Persons in respect of several Places of Residence being doubly charged for Personal Estate, upon Certificate and Oath thereof to be discharged for so much.

Persons who by Fraud shall escape being taxed, doubly charged.

Provided always That if any Person or Person by reason of his or their having several 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 personal Estate then upon Certificate made by two or more of the Co[m]missioners for the County Riding City or Place of his or their last personal Residence under their Hands and Seals of the su[m]m or su[m]ms charged upon him or them and in what capacity or respect he or they were soe charged (which Certificate the said Co[m]missioners 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 so 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 bee taxed by virtue of this Act for or in respect of his personal Estate shall by changing his place of Residence or by any other fraud or covin escape from the Taxation and not be taxed and the same be proved before the Co[m]missioners or any Two of them or before any Justice of the Peace in the County Riding City or Place where such Person dwelleth or resideth att any time within One yeare next [ensuing (fn. 15) ] after such Tax made every Person that shall soe escape from the Taxation and Payment shall be charged (upon proof thereof) att the double value of soe much as hee should or ought to have been taxed att by this Act the said double value upon Certificate thereof made into the Exchequer by the Comissioners or Justices (before whom such proof shall bee made to bee levied of the Goods Lands and Tenements of such Person.

XXXIII. Householders to give Account of Lodgers to Assessors.

And for the better discovery of personal Estates be it further enacted by the Authority aforesaid That every Housholder shall upon the Demand of the Assessors of the respective Parishes or Places give an Account of the Names and Qualities of such Persons as shall sojourne or lodge in their respective Houses under the Penalty of forfeiting to Their Majesties the su[m]m of Twenty pounds to be levied and recovered in such manner as other Penalties in this Act menc[i]oned are to be levied and recovered

XXXIV. Commissioners within their Division to rate each other for their Personal Estates and Offices.

Commissioners to assess the Assessors.

And be it further enacted by the Authority aforesaid That the Commissioners that shall be within any County City or Place within the resspective Limitts or the major part of them shall rate tax and assess every other Co[m]missioner joyned with them for and in respect of the ready money [Debts (fn. 15) ] Goods Chattells and personal Estate of such Co[m]missioners And alsoe for and in respect of the Offices and Employments of Profitt which att the time of such Examina[i]n shall be held and enjoyed by such Co[m]missioners so as the residence and usuall dwellingplace of such Co[m]missioner soe to be taxed be within the Division of such Co[m]missioners by whom hee is taxed and so as the Office and Employment held and enjoyed by such Co[m]missioner so to be taxed be likewise to be exercised within the Division or Limitts of such Co[m]missioners by whom hee is [to bee (fn. 16) ] taxed and the Co[m]missioners within their Division shall alsoe assesse every Assessor within their Division for all and singuler the Premisses for which by this Act hee ought to bee rated or assessed And as well all su[m]ms assessed upon every the said Co[m]missioners and Assessors as the Assessments made and sett by the Assessors aforesaid shall be written estreated levied and gathered as the same should and ought to have been if such Co[m]missioners had not been named Co[m]missioners.

XXXV. Shares in New River, Thames, Hyde Park, or Mary-le-bone Waters.

Interest in the King's Printing House, &c.; assessed by Commissioners appointed for London; and the Sums paid by the Treasurers, &c. of the said Waterworks.

And be it further enacted and ordained by the Authority aforesaid That all and every Person and Persons having any Share or Shares or Interest in any fresh Streame or running Water brought to the North parts of London co[m]monly called The New River or in the Thames Water-works or in the Hide Parke or Marybone Waters or any Rents or Profits ariseing thereby And all Person and Persons having any Share or Interest in the Stock or Stocks of Printing of Books in or belonging to the House co[m]monly called The Kings Printing House shall pay for the same the su[m]m of Foure shillings for every Twenty shillings of the full yearely Value thereof And they and all Companies of Merchants in London charged by this Act shall be assessed by the Co[m]missioners nominated and appointed for the said City or any Three of them for their respective Shares and Interests aforesaid and the aforesaid Joynt Stock and Stocks and the same shall be paid by the Governors and respective Treasurers of the said respective Companies and by the Tresurers or Receivers of the said River Waters and Water-works and Stock for printing and be deducted att and out of their next Dividend.

XXXVI. Proviso for Scotland, Ireland, Jersey, and Guernsey.

Provided alsoe That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for and concerning any such Personal Estate which they or any to their use have within the Places aforesaid

XXXVII. Any Two Commissioners may require Account from Receivers General;

and may levy.

And it is further enacted by the Authority aforesaid That the said Co[m]missioners or any Two or more of them may and shall from time to time call for and require an Account from the respective Receivers General of all the moneys received by them of the said Collectors and of the payments thereof into Their Majesties Receipt of Exchequer according to the direction of this Act and in case of any failure in the Premisses the said Co[m]missioners or any two or more of them are hereby required to cause the same to be forthwith levied and paid according to the true intent and meaning of this Act.

XXXVIII. No Privilege of Exemption from Subsidies, &c. shall extend to Rates granted by this Act.

And be it further enacted by the Authority aforesaid That no Letters Patents granted by Their Majesties or any of Their Royall Progenitors to any Person or Persons Cities Boroughs or Towns Corporate within this Realme of any manner of Liberties Priveledges or Exemp[i]ns from Subsidies Tolls Taxes Assessments or Aids shall be construed or taken to exempt any Person or Persons City Borough or Town-Corporate or any of the Inhabitants of the same or in the Tower of London from the Burthen and Charge of any su[m]m or su[m]ms of money granted by this Act but that all and every such Person and Persons City Borough and Towne Corporate shall pay their proportions of all Rates and Assessments 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 Custom or Prescription to the contrary notwithstanding.

XXXIX. Inhabitants in Cities, &c. not compellable to be Assessors, &c. out of Limits.

Provided alsoe That no Person inhabiting in any City Borough 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 Borough or Town-Corporat

XL. Landlords to pay on Houses where Foreign Ministers reside.

Provided always and be it enacted That every Rate Tax or Assessment which shall be made or imposed by virtue of this Act in respect of any House or Tenement which an Ambassador Resident Agent or other Publick Minister of any Foreigne Prince or State now doth or hereafter shall inhabitt or occupy shall be paid by the Landlord or Owner of the said House or Tenements respectively.

XLI. Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and privileged Places.

And be it further enacted by the Authority aforesaid That in all priveledged and other Places being Extraparochial or not within any the Constablewicks or Precincts of the respective Assessors to be appointed by virtue of this Act (although in any monthly or other Tax they have not been assessed or rated heretofore) the said Co[m]missioners or any Two or more of them shall and are hereby required to nominate and appoint Two fitt Persons living in or neare the said priveledged or other Places as aforesaid to be Assessors for the said Places and to make and returne their said 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 su[m]ms of money payable by this Act.

XLII. Commissioners not liable to Penalties of 25 Car. II. c. 2.

Provided always and be it further enacted by the Authority aforesaid That noe Co[m]missioner or Co[m]missioners who shall be employed in the Execu[i]n of this Act shall be liable for or by reason of such execu[i]n to any of the Penalties men[i]ned in an Act made in the Five and twentieth yeare of the Reigne of King Charles the Second for the preventing of Dangers [which (fn. 16) ] may happen from Popish Recusants.

XLIII. Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.; which Commissioners may administer.

Provided always and be it enacted That no Person shall be capable of acting as a Co[m]missioner in the execu[i]n of this Act before hee shall have taken the Oaths appointed by an Act of Parliament made in the First yeare of Their Majesties Reigne entituled An Act for the abrogating the Oaths of Supremacy and Allegiance and appointing other Oaths which Oaths it shall be lawfull for any Two or more of the Co[m]missioners to administer and are hereby required to administer to any other Co[m]missioners.

XLIV. Papist of 16 and upwards, not having taken the Oaths, to pay double.

And be it further enacted by the Authority aforesaid That [every (fn. 17) ] Papist or reputed Papist being of the Age of Sixteen years and upwards who shall not have taken the Oaths mencoed and required to bee taken by the said last menc[i]oed Act shall yeild and pay unto their Majesties double the su[m]ms and rates which by force or virtue of any Clause in this Act before menc[i]oed or contained hee or she should or ought to pay or be charged with to be assessed levied and collected answered recovered and paid in such manner by such ways and means 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 menc[i]oed Rates and su[m]ms which are hereby intended to be doubled as aforesaid.

XLV. Proviso where within 10 Days after Meeting of Commissioners he shall take the Oaths.

Provided neverthelesse That if any such Papist or reputed Papist within Ten days after the first Meeting of the said Co[m]missioners in the respective Counties or Places where hee or shee ought to bee taxed or assessed according to the intent of this present Act shall take the said Oaths before Two or more of the said Co[m]missioners (which Oaths the said Comissioners are hereby impowered to administer) that in such case hee or shee shall not be liable to bee doubly assessed as aforesaid.

XLVI. Persons of 16 and upwards, who shall not have taken the Oaths before Execution of Act, and being summoned, shall refuse to take them, or neglect to appear before Commissioners, to pay double.

And be it further enacted by the Authority aforesaid That every Person being of the Age of Sixteen yeares or upwards and being within this Realme att the time of the execuc[i]on of this Act who shall not before that time have taken the Oaths menc[i]oed and required to bee taken by the said Act entituled An Act for the abrogating of the Oaths of Supremacy and Allegiance and appointing other Oaths And upon Su[m]mons by Warrant under the Hand and Seal of any Two or more of the Co[m]missioners appointed by this Act shall refuse to take the said Oaths att the time appointed in the said Warrant or shall neglect to appeare att such time before the Co[m]missioners in order to take the said Oaths (which Oaths the said Co[m]missioners or any Two or more of them are hereby required and impowered to administer shall yield and pay unto Their Majesties double the su[m]ms and rates which by force or virtue of any Clause in this Act before menc[i]oed or contained he or she should or ought to pay or be charged with in manner as is before in this present Act appointed touching Papists or reputed Papists.

XLVII. Gentlemen who by 3 W. & M. c. 6. paid double, or have been returned into Exchequer for Non-payment, not appearing before the Commissioners to take the Oaths, to pay double.

And be it further enacted by the Authority aforesaid That every Gentleman or soe reputed or owning or writing himselfe such or being above that Quality who by virtue of an Act made in the Third yeare of theire Majestys Reigne entituled An Act for raising money by a Poll ( (fn. 18) ) quarterly for One yeare for carrying on a vigorous War against France did pay or ought to have paid double the su[m]ms charged by the said Act or were or ought to have been returned into the Exchequer for non-payment thereof who shall not voluntarily appeare before the said Co[m]missioners or any Two or more of them within Ten days after the first Meeting of the said Co[m]missioners in the respective place or places where hee ought to bee taxed or assessed and take the said Oaths appointed by the said Act made in the first yeare of their Majesties Reigne (which Oaths the said Co[m]missioners or any Two or more of them are hereby impowered and required to administer and to make an Entry or Memorandum thereof in some Book to bee kept for that purpose) such Person shall be charged with and pay double the su[m]ms which by force or virtue of this Act hee should or ought to have paid to be assessed levied collected answered recovered and paid in such manner by such ways and means and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act expressed or appointed for or concerning the above mentioned rates and su[m]ms which are herbey intended to be doubled as aforesaid.

XLVIII. Commissioners to summon Persons suspected to appear and take the Oaths.

And be it further enacted That any one or more of the Co[m]missioners appointed by this Act upon Informac[i]on given or upon any cause of suspicion in that behalfe shall and are hereby required and enjoyned to cause every person suspected or against whom such information shall be given to be su[m]moned to appeare to take the said Oaths as aforesaid.

XLIX. Proviso for Quakers subscribing the Declaration of Fidelity 1 W. & M. Sess. 1. c. 18.

Provided neverthelesse That whereas certaine persons Dissenters from the ( (fn. 19) ) of England Co[m]monly called Quakers and now knowne to be such do scruple the taking of any Oath it shall be sufficient for [every (fn. 17) ] such person to make and subscribe the declarac[i]on of Fidelity contained in an Act made in the Parliament held in the First yeare of their Majesties Reigne entituled An Act for exempting their Majesties Protestant Subjects dissenting from the Church of England from the penalties of certain Laws which Declarac[i]on any Two or more of the Co[m]missioners appointed for the execuc[i]on of this Act are hereby impowered and required to take and every such person so doeing shall not be liable to or chargeable with any of the double Rates aforesaid.

L. No Person liable to Pound Rate whose Lands are under £20.

Provided that no poor Person shall be charged with or liable unto 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.

LI. Chancery Officers within the Liberty of the Rolls to be there assessed.

Provided always That the Right Hono[ra]ble the Master of the Rolls the Masters of Chancery Six Clerks Clerks of the Petty Bag Examiners Registers Clerks of the Inrollment Clerks of the Affidavitts and Subpena Office and all others the Officers of the Court of Chancery that execute their Offices within the Liberty of the Rolls shall be there assessed for their respective Offices and not elsewhere.

LII. Collectors keeping Monies collected in their Hands; or paying other than to Head Collectors or Receiver General;; Penalty £10.; Head Collector so offending:; Penalty £40.; Receiver General or Deputy paying to any Person other than the Exchequer, or upon Tally of Pro, &c.; Penalty £1,000.

Be it further enacted That if any Collector of any Parish or Place shall keep 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 to the Head Collector or Receiver General of such County or Place or his respective Deputy that every such Collector shall forfeit for every such Offence the su[m]m of Ten Pounds And in case any Head Collector shall keep in his Hands any part of the money paid to him by any Collector by virtue of this Act for any longer time then is by virtue of this Act directed or shall pay any part thereof to any Person or Persons other then the Receiver General of such County or Place or his Deputy every such Head Collector shall forfeit for every such Offence the su[m]m of Fourty Pounds And in case any Receiver General or his Deputy shall pay any part of the moneys paid to him or them by any Collector by virtue of this Act to any Person or Persons whatsoever (other then the receipt of Their Majesties Exchequer and att or within the respective times limited by this Act) or in case such Receiver General or his Deputy shall pay any part of the said moneys by any Warrant of the Co[m]missioners of the Treasury or the Lord Treasurer Under Treasurer or Co[m]missioners 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 actual payment thereof into the receipt of the Exchequer as aforesaid that then such Receiver General shall for every such Offence of himself or his Deputy forfeit the su[m]m of One thousand Pounds to him or them that shall sue for the same in any Court of Record by Bill Plaint or other Informac[i]on wherein no Essoigne Protection or Wager of Law is to bee allowed.

LIII. Treasurer not to direct Warrant for Payment of Monies otherwise than into the Exchequer; or to the Officers of Exchequer for striking Tally of Pro, &c.

nor Officers of Exchequer to strike any such Tally, &c.

And it is hereby further enacted That the Co[m]missioners of the Treasury or the Lord Treasurer Under Treasurer or Co[m]missioners of the Treasury for the time being or any of them do not direct any Warrant to any of the said Head Collectors or Receivers General or their Deputy 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 striking of any Tally of Pro or Tally of Anticipation upon any of the said moneys upon any Account or Warrantt whatsoever nor shall any Teller throw down any Bill whereby to charge himselfe with any of the said moneys untill hee shall have actually received the same.

LIV. No Non vult, &c. or other Stay of Prosecution, in any Suit against Offenders.

Provided also and be it enacted That noe stay of Prosecution upon any Co[m]mand 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 Suit or Proceeding by Action of Debt Bill Plaint or Informac[i]on or otherwise for the recovery of all or any the Pains 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.

LV. No Person to be Commissioner in any County, or in London or Westminster, who did not pay under 3 W. & M. c. 6.

nor in any other Place, unless he so paid, or paid 10s. Quarterly as a Tradesman worth £300.

Provided alsoe and bee it enacted That noe Person shall be capable of acting as a Co[m]missioner in the execuc[i]on of this Act for any County or Riding or the Cities of London or Westminster unlesse hee was assessed and did pay to Their Majesties the su[m]m of Twenty Shillings Quarterly towards the Rates and Assessments granted by an Act made in the Third yeare of their Majesties Reigne entituled An Act for raiseing money by a Poll payable quarterly for One yeare for the carrying on a vigorous Warr against France or the su[m]m of Foure Pounds to the Act made in the Fourth yeare of Their Majesties Reigne entituled An Act for review of the Quarterly Poll granted to their Majesties in the last Session of this present Parliament And alsoe that no Person shall be capable of acting as a Co[m]missioner in execuc[i]on of this Act for any other City or in any Borough Towne or Cinque Port or the Counties thereof respectively unlesse hee was assessed and did pay to their Majesties the su[m]m of Twenty Shillings Quarterly as aforesaid or was assessed and did pay to their Majesties the su[m]m of Ten Shillings Quarterly (as a Tradesman worth Three hundred Pounds) towards the said Quarterly Poll or the su[m]m of Fourty Shillings to the said Act for review of the said Quarterly Poll.

LVI. Such Tradesman may be a Commissioner for a City though nominated for the County.

Provided always That every Person who did pay to their Majesties the su[m]m of Ten Shillings Quarterly (as a Tradesman worth Three hundred Pounds) toward the said Quarterly Poll may be capable of acting as a Co[m]missioner for and within any City Borough or Town Corporate whereof hee is an Inhabitant although hee was nominated a Co[m]missioner for the County att large in which such City Borough or Towne Corporate is scituate unlesse Commissioners were particularly appointed by the said Act for such City Borough or Towne Corporate

LVII. When not Commissioners enough for any City, &c. Commissioners for County may act.

Provided neverthelesse That in case there shall not be a sufficient number of Co[m]missioners for any City Towne and County of the same Borough Towne and Cinque Port (for which by this Act Co[m]missioners are particularly appointed) capable of acting according to the qualifications aforesaid for putting this Act in execuc[i]on that in every such case any of the Co[m]missioners appointed for the County att large within which such Cities Towns and Counties of the same Borough Towne or Cinque Port doth stand or which is next adjoyning thereto may [act (fn. 20) ] as Co[m]missioners in the execution of this Act within such City Towne and County of the same Borough Towne or Cinque Port.

LVIII. In case there be not a sufficient Number of Commissioners capable of acting for any County, Their Majesties may constitute under the Great Seal so marry Persons, being resident, as have Real Estates of £100 per Ann. in the Countries, to be Commissioners.

Provided alsoe and be it further enacted That in case there shall not be a sufficient number of the persons nominated to be Co[m]missioners for any County who shall be capable of acting as Co[m]missioners according to the qualifications in this Act before mentioned that in every such case it shall be lawfull for Their Majesties to issue or cause to be issued one or more Co[m]mission or Co[m]missions under the Great Seale of England and thereby to nominate constitute and appoint such and so many persons being resident and having real Estates of the value of One hundred Pounds a yeare in the said respective Counties for which they shall be respectively nominated to be Co[m]missioners for putting this present Act in execuc[i]on in the said Counties respectively which said Co[m]missioners so to bee nominated and appointed for the said Counties respectively shall have such and the same Powers for putting this Act in execuc[i]on in the said respective Counties and under the same Rules and Directions as any other Co[m]missioners nominated or appointed by this Act any thing herein contained to the contrary notwithstanding.

LIX. Person after Assessment removing to a Place where he was not rated for Personal Estate, Commissioners to summon and rate, unless Certificate that he was assessed and had paid.

And for the more effectuall charging all Personal Estates Be it enacted by the authority aforesaid That if after the Assessments on Personal Estates directed by this Act shall be made any person shall come to inhabit or reside in any Division or Place where such Person was not rated or taxed for Personal Estate the Co[m]missioners acting within such Division or Place are hereby required and impowered to su[m]mon such Person before them and unlesse hee or she shall produce a Certificate made according to the Directions of this Act whereby it shall appeare that hee or shee was assessed and had actually paid all the precedent Quarterly Payments in some other place for his or her Personal Estate the said Co[m]missioners shall and are hereby required to cause such Person to be assessed for his or her personal Estate and cause the same or such Quarterly Payments thereof as shall be ( (fn. 21) ) unassessed and unpaid to be assessed levied and paid according to the true intent and meaning of this Act.

LX. Proviso respecting King's Bench Prison, &c. and the Marshalsea;

to be charged in the Parish of St. George in Southwark.

Provided always That the Prison of the Kings Bench the Prison-House Lands Gardens and the co[m]mon side and all the Rents Profitts and Perquisitts of the Office of the Marshall of the said Kings Bench Prison lying and being in the Parish of Saint George the Martyr in the Borough of Southwarke and County of Surrey and alsoe the Prison House Lands and Gardens of the Prison of the Marshall of the Marshalsea Prison and all Offices Perquisites and Profitts of the Marshalsea Court and Prison lying and being alsoe in the said Parish of Saint George in the Borough of Southwark and County of Surrey shall be charged and assessed to this Assessment in the said Parish [in the said Parish (fn. 22) ] of Saint George and Borough of Southwark and not elsewhere any thing to the contrary in any wise notwithstanding.

LXI. Commissioners acting before taking the Oaths; Penalty £500.

Provided always and be it enacted That if any Person hereby named a Co[m]missioner shall presume to act as a Co[m]missioner in the execuc[i]on of this Act before hee shall have taken the Oaths which by this Act hee is required to take and in the manner hereby prescribed hee shall forfeit to their Majesties the su[m]m of Five hundred Pounds.

LXII. Where Owners of Lands are liable to be doubly charged as Papists or otherwise, for not taking the Oaths, Owners only charged and Tenants discharged.

Provided always and bee it enacted That where the Owners of any Lands Tenements and Hereditaments are liable to bee doubly charged as Papists reputed Papists or otherwise by reason of their not having taken the Oaths according to the intent of this Act in every such case such Owners only shall be charged with and shall pay the said double rates And the respective Tenants of such Lands Tenements and Hereditaments are hereby discharged of and from the same any Covenant for payment of Taxes or other Agreement to the contrary notwithstanding.

LXIII. Waterworks in Southwark charged in Surrey.

Provided always and be it enacted by the Authority aforesaid That all the Waterworks in the Borough of Southwarke shall be rated and assessed by the Co[m]missioners and Assessors of the County of Surrey and not by the Co[m]missioners or Assessors for the City of London any thing herein before contained to the contrary thereof notwithstanding.

LXIV. Persons may lend Money to Their Majesties on this Act at £7 per Cent. per Ann.

Provided always and it is hereby enacted That it shall and may bee lawfull to and for any person or persons Natives or Foreigners Bodies Politick or Corporate to advance and lend unto Their Majesties upon ( (fn. 23) ) security of this Act any su[m]m or su[m]ms of money and to have and receive for the forbearance thereof any su[m]m not exceeding Seven [pound (fn. 24) ] by the Hundred for one whole yeare and [noe (fn. 25) ] more directly or indirectly and that noe money soe lent upon the security of this Act shall bee rated or assessed by virtue of this Act.

LXV. Repayment of such Monies how secured.

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

And to the end that all moneys which shall be lent to their Majesties on the credit of this Act may be well and sufficiently secured out of the money ariseing and payable by this Act Be it further enacted by the authority aforesaid That there shall be provided and kept in Their Majesties Exchequer (that is to say in the Office of the Auditor of the Receipts one Book and Register in which all moneys that shall be paid into the Exchequer by virtue of this Act shall be entred and registred apart & distinct from all other moneys paid or payable to their Majesties upon any other branch of their Majesties Revenue or upon any other account whatsoever And that all and every person and persons who shall lend any money to their Majesties upon the credit of this Act and pay the same into the Receipt of the Exchequer shall im[m]ediatly have a Tally of Loan struck for the same and an Order for his or their repayment beareing the same date with his or their Tally In which Order shall be contained a Warrant for payment of Interest for forbearance thereof not exceeding Seven pounds per centum per annum for his or their considerac[i]on to bee paid every three months until repayment of his or their Principal And that all Orders for repayment of money shall be registred in course according to the date of the Tally respectively without preferrence of one before another And that all and every person and persons shall be paid in course according as their Order shall stand entred in the said Register Book so as the persons natives or foreigners his or their Executors Administrators or Assigns who shall have his or their Order or Orders first entred in the said Book of Register shall bee taken and accounted the first person or persons to bee paid upon the moneys to come in by virtue of this Act And hee or they who shall have his or their Order or Orders next entred shall bee taken and accounted to bee the second person to bee paid and so successively and in course And that the moneys to come in by this Act shall bee in the same order liable to the satisfaction of the said respective parties their Executors Administrators and Assigns respectively and successively without preferrence of one before another and not otherwise and not to be divertible to any other use intent or purpose whatsoever And that no Fee Reward or Gratuity directly or indirectly be demanded or taken of any their Majesties Subjects for providing or making of any such Books Registers Entries Views or Search in or for payment of money lent or the interest thereof as aforesaid by any of Their Majesties Officer or Officers their Clerks or Deputies upon pain of paying treble damages to the party agrieved by the party offending with Costs of Suit or if the Officer himself take or demand any [such Fee (fn. 26) ] or Reward then to lose his place alsoe And if any undue preferrence of one before another shall be made either in point of registry or payment contrary to the true meaning of this Act by any such Officer or Officers then the party offending shall be liable (by Action of Debt or on the case) to pay the value of the Debt Damages and Costs to the party agrieved and shall be forejudged from his place or office And if such preferrence be unduely made by any his Deputy or Clerk without direction or privity of his Master then such Deputy or Clerk onely shall be liable to such Action Debt Damages and Costs and shall be forever after uncapable of his place or office And in case the Auditor shall not direct the Order or the Clerk of the Pells record or the Teller make payment according to each persons due place and order as afore directed then hee or they shall be adjudged to forfeit and their respective Deputies and Clerks herein offending to bee liable to such Action Debt Damages and Costs in such manner as aforesaid All which said Penalties Damages Forfeitures and Costs to bee incurred by any of the Officers of the Exchequer or any their Deputies or Clerks shall and may be recovered by Action of Debt Bill Plaint or Informac[i]on in any of Their Majesties Courts of Record att Westminster wherein noe Essoign Protection Priveledge Wager of Law Injunction or Order of Restraint shall bee in any wise granted or allowed.

LXVI. Proviso where several Tallies bear Date the same Day.

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

Provided always and be it hereby declared That if it happen that several Tallies of Loan 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 no undue preference which of those be entred first soe hee enters them all the same day. Provided alsoe That it shall not bee interpreted any undue preference to incur any penalty in point of payment if the Auditor direct and the Clerk of the Pells record and the Tellers do pay subsequent Orders of persons that come and demand their moneys and bring their Orders before other persons that did not come to demand their money and bring their Order in their course so as there bee so much money reserved as will satisfie precedent Orders which shall not bee otherwise disposed but kept for them Interest upon Loan being to cease from the time the money is so reserved and kept in Bank for them.

LXVII. Orders for Payment of Money lent may be assigned by Indorsement.

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

And be it further enacted by the authority aforesaid That every person or persons to whom any money shall be due by virtue of this Act after Order entred in the Book of Registry aforesaid for payment thereof his or their Executors Administrators or Assigns by endorsement of his or their Order may assign and transferr his or their right title interest and benefitt of such Order or any part thereof to any other which being notified in the Office of the Auditor of the Receipt aforesaid and an entry or memorial thereof alsoe made in the Book of Register aforesaid for Orders which the Officers shall upon request without Fee or Charge accordingly make shall intitle such [Assignee (fn. 27) ] his and their Executors Administrators and Assigns to the benefitt thereof and payment thereon and such Assignee may in like manner assign again and so 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 from any the moneys thereby due or any part thereof.

LXVIII. £118, 506. 5s. 10d. which in pursuance of 4 W. & M. c. 3.

and Letters of Privy Seal of the 14th Sept. 1693, were lent to Their Majesties; and £293, 692. 17s. 10d. which, in pursuance of 4 W. & M. c. 14. and of Letters of Privy Seal of Aug. 10, 1693, were lent to Their Majesties; not having been repaid;; and all Sums not exceeding £400, 000 which may be lent to Their Majesties pursuant to Letters of Privy Seal of 27th Nov. 1693; and all Orders of Loan of the said Sums, to be transferred and registered in course,; without taking Receipts from the Parties,; and paid out of the Monies arising by this Act,; at £7 per Cent. per Ann. on £118, 506. 5s. 10d.; at £8 per Cent. on £293, 692. 17s. 10d.; Auditor of the Receipt to make Memorandums of Transfer.; Orders for Money may be assigned.

Provided always and be it further enacted That all every the principal su[m]ms of money not exceeding in the whole the su[m]m of One hundred and eighteen thousand five hundred and six Pounds Five Shillings and Ten Pence which in pursuance of an Act lately made entituled An Act for granting to their Majesties certaine rates and Duties of Excise upon Beer Ale and other Liquors for secureing certaine Recompences and Advantages in the said Act menc[i]oned to such Persons as shall voluntarily advance the su[m]m of Ten hundred thousand Pounds towards the carrying on the Warr against France and of their Majesties Letters of Privy Seale beareing date the Fourteenth day of September One thousand six hundred ninety three made in pursuance of the said Act have been lent or shall bee lent to their Majesties att the receipt of Exchequer not having been repaid And all and every the principal su[m]ms of money not exceeding in the whole the su[m]m of Two hundred ninety three thousand six hundred ninety two Pounds Seventeen Shillings and Ten Pence which in pursuance of the Act of Parliament lately made entituled An Act for the Review of the Quarterly Poll and of their Majesties Letters of Privy Seale beareing date the Tenth day of August One thousand six hundred ninety three made in pursuance of the said Act have been lent or shall bee lent to their Majesties att the Receipt of Exchequer not having been repaid And all and every the principal su[m]ms of money not exceeding in the whole the su[m]m of Foure hundred thousand pounds which after the Seventeenth day of November One thousand six hundred ninety three have been lent or shall bee lent to their Majesties att the said Receipt pursuant to their Majesties Letters of Privy Seale beareing date the Twenty seaventh day of November One thousand six hundred ninety three for or towards maintenance of their Majesties Fleet for the yeare One thousand six hundred ninety foure And all and every the Orders of Loan for the said several and respective principal su[m]ms shall bee in the first place transferred to and placed upon the register appointed to bee kept by this Act and shall be registred thereupon in such course and order as the Loans thereof respectively in point of time were made att the said Receipt which transferences shall and may bee and are hereby required to bee made by virtue of this Act without makeing any Issues or takeing any Receipts from the Parties in order to transferr the said Loans And that the principal moneys upon the said Orders soe transferred shall be payable and paid to the Lender or Lenders of the same his her or their Executors Administrators or Assigns out of the moneys ariseing by virtue of this Act in the same course and order according to which they are hereby appointed to bee transferred and with preference to the Loans which any person or persons shall make hereafter on credit of this present Act And that the Interest after the rate of Seven pounds per Centum per Annum due or to bee due for the said principal su[m]ms not exceeding One hundred and eighteen thousand five hundred and six pounds five shillings and Ten pence and Foure hundred thousand pounds and after the rate of Eight pounds per centum per annum due or to be due for the said principal su[m]ms not exceeding Two hundred ninety three thousand six hundred ninety two pounds seventeen shillings and ten pence to be transferred as aforesaid shall be paid and satisfied out of the moneys ariseing by this Act until the respective times of the satisfaction of the Principal and that the Auditor of the said Receipt upon the transferring of the said Loans or the orders for the same as aforesaid shall make memorandums in the margent of the books where the same stand entred importing the transferrence thereof and that they are to bee paid out of the moneys ariseing by virtue of this Act And that any person or persons who are or shall be entituled to any moneys to bee paid by such orders to bee transferred ( (fn. 28) ) afore said shall or may assigne over the same to any other person or persons which assignments shall be good and effectual in Law and so toties quoties any thing in the said former Acts or in this present Act to the contrary notwithstanding.

LXIX. Out of the Monies levied under this Act, £1,000,000 including £400,000 borrowed, appropriated to Navy and Ordnance; the Remainder of such Monies appropriated to the Land Service and Incidents of the War

And it is hereby further enacted by the authority aforesaid That out of the [moneys (fn. 29) ] that hath or shall belevied or paid by virtue of this Act into the Receipt of the Exchequer as well upon Loans as otherwise the sum of Ten hundred thousand pounds including therein the su[m]m of Foure hundred thousand pounds already borrowed and to bee borrowed for the use of the Navy as is herein before declared shall and is hereby appropriated for the services of the Navy and Ordnance performed and to be performed And that all other money which shall be levied and paid by virtue of this Act into the Receipt of the Exchequer as well upon Loans as otherwise other then the principal su[m]ms herein before appointed to bee transferred to this Act and the Interest thereof And alsoe the sum of Ten hundred thousand pounds appropriated for the services of the Navy aforesaid shall be applied and appropriated and is hereby appropriated to and for the payment of Their Majesties Land Forces and Armys and the paying for Arms Ammunition and other Charges incident to the Warr and not otherwise.

LXX. The Rules and Directions of I W. & M. Sess. 2. c. 1. as to certain Provisions herein mentioned,

revived and put in Ure in respect of the monies hereby appropriated.

And for the more effectual doeing thereof and that the su[m]ms by this Act appropriated may not be diverted or applied to any other purpose then is hereby declared and intended be it enacted by the authority aforesaid That the Rules and Directions appointed and enacted in one Act made in the First yeare of Their Majesties Reigne entituled An Act for a Grant to Their Majesties of an Aid of Two shillings in the Pound for One yeare for the speedy payment of money thereby granted into the Receipt of the Exchequer by the Collectors and Receivers and for distribution and application thereof and keeping distinct Accounts of the same and all other Provisions Pains Penalties and Forfeitures thereby enacted in case of diversion of any money thereby appropriated are hereby revived and enacted to be in force and shall be practised applied executed and put in ure for and concerning the distribution and application of the said su[m]ms hereby appropriated as fully amply and effectually as if the same were here particularly repeated and reenacted.

LXXI. Certain Ships of War to be appointed by the Admiralty to certain Stations for protecting the Trade.

And for the better secureing the Trade of this Kingdom be it further enacted by the authority aforesaid That over and above the Ships of Warr for the Line of Battle and for Convoys to remote parts att least Foure Ships of the Third Rate Sixteen Ships of the Fourth Rate Thirteen Ships of the Fifth Rate and Ten Ships of the Sixth Rate shall be from time to time directed and appointed by the Lord High Admiral of England or Co[m]missioners for executeing the said Office for the time being to such proper stations as they shall deem meet to cruize for secureing the Merchant Ships in their goeing out and returneing home.

LXXII. Admiralty may appoint Cruizers to the Line of Battle.

Provided always and be it enacted That nothing in this Act contained shall restrain or be construed to restrain the Lord High Admiral of England or the Commissioners for executing the office of the Lord High Admiral of England for the time being from directing any of the Ships appointed by this Act to be Cruisers to bee employed in the Line of Battle in cases of great necessity.

LXXIII. All Money issued for Naval Stores and Provisions, (except for Victuals) to be paid in course according to the Dates of the Bills, &c.

The like Regulation as to further Part of Monies issued and paid for the Ordnance.; Comptroller of the Navy and Storekeeper of the Ordnance to keep Books for Register of Bills, &c.; Undue Preference in Registry or Payment.; Action.; Penalties how recovered.

Provided always and be it enacted That out of the moneys hereby appropriated to and for the payment of Officers and Seamen that have served and shall serve in Their Majesties Navy Royal and to and for the paying for Naval Stores other then for Victuals and Provisions and to and for the expences of Their Majesties Office of Ordnance in respect of Naval Affairs and for other necessary uses and services performed and to be performed for the said Navy all such part thereof as shall be issued and paid by the Tresurer of the Navy by warrant of the principal Officers and Co[m]missioners of the Navy or any Three or more of them for Naval Stores and Provisions shall be paid in course to every person or persons or the Assigns to whom any such money is or shall be due according to the dates of the Bills or Contracts registred for the same and not otherwise And that out of all such further part of the said moneys as shall be issued and paid to the Lieutenant and principal Officers of the Ordnance or the Paymaster thereof or his Deputy for the expence of Their Majesties Ordnance as to Naval Affairs and by them or the said Paymaster respectively to any person or persons for ammunition or any other use or service relateing to the Office of the Ordnance shall be in like manner paid in course to every person and persons or their Assigns respectively according to the respective dates of the Bills and Contracts for the same and not otherwise And the Comptroller of the Navy and Storekeeper of the Ordnance are hereby respectively required to keep One or more book or books in their respective Offices wherein all Bills and Contracts in referrence to the Navy and Office of the Ordnance (for such Bills and Contracts respectively as aforesaid) shall be duely registred and all and every such person or persons concerned therein may have recourse thereunto without paying any fee or reward for soe doeing And if any preferrence of one before another shall be made either in point of registry or payment contrary to the true meaning of this Act either by the said Treasurer of the Navy or Paymaster of the Ordnance or Comptroller of the Navy or Storekeeper of the Ordnance or any of them or their respective Deputies or Clerks then the Parties offending shall be liable by Action of Debt or on the Case to pay double the value of the Debt Damages and Costs to the Party grieved All which said Penalties Damages and Costs to be incurred by the persons aforesaid or any of them respectively shall and may be recovered by the said party grieved by Action of Debt Bill Plaint or Informac[i]on in any of Their Majesties Courts of Record at Westminster wherein no Essoign Protection Priviledge Wager of Law Injunction or Order of Restraint shall be in any wise granted or allowed.

LXXIV. Boards of Ordnance or Navy Board upon extraordinary Occasions may pay Imprest Money.

Provided neverthelesse that it shall and may be lawfull for the said Lieutenant and principal Officers of the Ordnance and the Officers of the Navy-board upon any emergent or extraordinary occasions to pay any of the said money appropriated by this Act to any person or persons upon account by way of Imprest any thing herein contained to the contrary notwithstanding.

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

Provided also That it shall not be construed any preferrence to incur any Penalty in point of payment in course as aforesaid if the said Treasurer of the Navy or Paymaster of the Ordnance or their Deputies respectively do pay subsequent Bills of Persons which come and demand their money and bring their warrant or order in their course for the same soe as there be soe much money reserved as will satisfie precedent Bills or Contracts registred as aforesaid which shall not [otherwise be (fn. 30) ] disposed of but kept for them in the said respective Offices.

LXXVI.

Receiver General neglecting, &c. to return Duplicates of Sums assessed;; Penalty £50;; and Disability.; Remembrancer neglecting, &c. to transcribe Schedules, &c. of Sums returned;; Auditor of the Receipt not entering Schedules, &c.;; Penalty £100; and Disability.

And whereas the Receivers General by this Act appointed by the time limitted as aforesaid to returne a true copy or extract of the whole su[m]m assessed and charged within every Hundred Riding Lathe Wapentake Parish Ward or place rated or assessed in pursuance of this Act together with the su[m]ms assessed upon personal Estates Offices or Employments and to transmitt the same into their Majesties Court of Exchequer And the Kings Remembrancer is also required to transcribe the schedules and duplicates of the said su[m]ms to him returned in a Parchment Book in alphabetical order to be by him transmitted to the Office of Writer ( (fn. 31) ) of the Tallies co[m]monly called Auditor of the Receipt of the Exchequer who is thereupon likewise required to enter the same in [a (fn. 32) ] Parchment Book in the like alphabetical order be it further enacted That if any Receiver General by this Act appointed shall neglect or refuse to returne duplicates of the su[m]ms assessed and charged in the County Riding Hundred Lathe Wapentake Parish Ward or places whereof hee is Receiver General within the time hereby limitted and to returne the same into their Majesties Exchequer to the Office of the Kings Remembrancer then every such Receiver General shall forfeit the su[m]m of Fifty pounds to any that will sue for the same and be thenceforth incapable of any Office or place of Trust in their Majesties service And if the Kings Remembrancer for the time being shall neglect or refuse within the times hereby appointed to transcribe the schedules and duplicates of the su[m]ms so to him returned in a book of Parchment in alphabeticall order as hereby required and transmitt the same to the office of the said Writer of the Tallys And if the said Writer of the Tallys commonly called Auditor of the Receipt shall not enter the same in alphabetical order in another Parchment Book as hereby directed they and every of them respectively offending shall forfeit the su[m]m of One hundred pounds to any that will sue for the same and be thenceforth incapable of any office or place of trust in their Majesties service which said forfeitures by any Receiver General Kings Remembrancer or Auditor of the Receipt shall be recovered by Action of Debt Plaint or Informac[i]on in any of their Majesties Courts of Record att Westminster wherein no Essoigne Protection or Wager of shall be allowed nor any more then One Imparlance.

LXXVII. Auditor, &c. receiving Fee Farm Rents, &c. due to the Crown, to allow 4s. in the Pound to the Party paying; Penalty £10 and Loss of Office.

Provided alsoe and be it enacted That all and every. Auditor Reeve Receiver and their Deputies who receive any. Fee-farme Rents or other chief Rents due to their Majesties or the Queen Dowager or to any other person or persons claimeing by any. Grant or Purchase from or under the Crowne shall allow Foure shillings in the pound according to the true intent and meaning of this Act to the Party and Partyes so paying the same without any fee for such allowance upon the penalty of forfeiting the su[m]m of, Ten pounds and loseing their respective places and offices if they faile therein.

LXXVIII. Proviso for Rectors, &c. residing upon Rectory; &c. not exceeding £30 per Ann.

Provided neverthelesse and it is hereby further enacted That nothing in this Act contained shall extend to charge or tax any Rector or Vicar who has the cure of souls and actually resides upon his Rectory or Vicaridge (upon the account of such his Rectory or Vicaridge only) unlesse his Rectory or Vicaridge does really and truely exceed the value of Thirty pounds by the yeare or unlesse hee has more then One Rectory or Vicaridge.

LXXIX. Officers of Universities not appearing before the Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.

to pay 8s. in the Pound of their Profits; to be levied as other Monies by this Act.

Provided always and be it further enacted by the authority aforesaid That every Master and Fellow of every Colledge and Hall (who are now resident in this Kingdom) and every Reader and Officer and Minister of either of the Universities shall voluntarily appear before the said Commissioners or any Three or more of them before the time limitted for returning the Assessments to bee made by virtue of this Act bee expired and take the Oaths required and menc[i]oned to bee taken by an Act made in the first yeare of their Majesties Reigne entituled An Act for the abrogating the Oaths of Supremacy and Allegiance and appointing other Oaths which Oaths the said Co[m]missioners are hereby impowered and required to administer and make an entry and memorandum thereof in some book to bee kept for that purpose and upon neglect or not appeareing and takeing the said Oaths as aforesaid Eight shillings in the pound of the profitts which he or they [may (fn. 33) ] have received had hee or they taken the said oaths for or by reason of all and every stipend wages salary or profitts whatsoever ariseing or growing due in respect of the said several places or imployments in the said Universities Colleges or Halls shall be actually paid to their Majesties for the use of the Warr [to (fn. 34) ] be levied collected and received in such manner as the rest of the money given by this Act.

LXXX. Nothing herein to confirm Persons not taking the said Oaths.

Provided always that nothing herein contained shall extend or be construed to extend to confirme any of the said persons who have or shall neglect or refuse [to take the said oaths (fn. 35) ] in such manner as is herein before appointed in their respective places [and (fn. 36) ] employments.

LXXXI. Tenants of Lands of Colleges paying Taxes, &c. not discharged from paying the same.

Provided always that nothing contained in this Act shall be construed or taken to discharge any Tenant of any of the Houses or Lands belonging to the said Colledges Halls Hospitals Almshouses or Schools or any of them who by their leases or other contracts are and do stand obliged to pay and discharge all Rates Taxes and Impositions whatsoever but that they and every of them shall be rated and pay all such Rates Taxes and Impositions any thing in this Act contained to the contrary notwithstanding.