William and Mary, 1694: An Act for raiseing money by a Poll payable quarterly for One yeare for carrying on a vigorous Warr against France [Chapter XIV. Rot. Parl. pt. 6. nu. 1.]

Reasons for passing this Act.

Grant of 4s. payable Quarterly by all Persons.; Proviso for Almsmen and their Children under 16.; For Poor Housekeepers and their Children under 16.; For Children under 16, of Day Labourers. ;For Children under 16, of certain other Persons.

Wee your Majesties most dutiful and loyal Subjects the Commons in Parliament assembled having entred into a serious consideration of the great and extraordinary expences in which your Majesties are engaged for the necessary defence of your Realmes and the vigorous carrying on the Warr against France and being desirous to raise Aids and Supplies proportionable to the greatnesse of the occasions doe most humbly present to your Majesties a free guift of the several su[m]ms of money herein after specified beseeching your Majesties that it may bee enacted. And bee it enacted by the King and Queens most excellent Majesties by and with the advice and consent of the Lords Spiritual and Temporal and Co[m]mons in this present Parliament assembled and by authority of the same That all and every person and persons of what age sex or condition soever within this Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed shall pay unto their Majesties the su[m]ms hereafter menc[i]oed (that is to say) the su[m]m of One shilling on the First day of June One thousand six hundred ninety foure the su[m]m of One shilling on the First day of September One thousand six hundred ninety foure the sum of One shilling on the First day of December One thousand six hundred ninety foure the su[m]m of One shilling on the First day of March One thousand six hundred ninety foure (except such persons as shall receive Alms of the Parish where they dwell and their Children being under the age of Sixteen yeares att the time of the execution of this Act And except all Poor Housekeepers or Householders who by reason of their Poverty onely are exempted from contributing to the Church and Poor and their Children being under the age of Sixteen yeares And alsoe except all Children being under the age of Sixteen yeares of all Day Labourers and of all Servants in Husbandry And alsoe except all Children under the age of Sixteen yeares of such who have Foure or more Children and are not worth in Lands Goods and Chattells the su[m]m of Fifty pounds).

II. Over the Su[m]ms aforesaid.

Persons of £300 and under £600.; Persons under the Degree of a Peer of £600 or more, real or personal.; Persons not having such Estate on Oath not charged.

And bee it further enacted That over and above the su[m]ms aforesaid every person having a Personall Estate of the cleare value of Three hundred pounds or more and under the value of Six hundred pounds shall pay to their Majesties the su[m]ms hereafter menc[i]oed. (that is to say) the su[m]m of Ten shillings on the said First day of June in the said yeare One thousand six hundred ninety foure the su[m]m of Tenne shillings on the said First day of September in the said yeare One thousand six hundred ninety foure the su[m]m of Ten shillings on the First day of December in the said yeare. One thousand six hundred ninety foure and the su[m]m of Ten shillings on the First day of March in the said yeare One thousand six hundred ninety foure And that every person under the degree of a Peer of this Realme having an Estate in the whole either Real or Personal of the cleare value of Six hundred pounds or more shall pay unto their Majesties the su[m]m of Twenty shillings quarterly att the several days before mentioned And that noe person nor persons not haveing such Estates respectively and thereof makeing Oath before Two or more of the respective Commissioners hereafter appointed shall bee charged with the said quarterly su[m]ms of Tenne shillings or Twenty shillings.

III. Cursitors and other Officers in Courts of Law, &c.

Merchants and Brokers.; Clergymen of £80 and upwards.; Preachers not having Orders.

And be it further enacted by the authority aforesaid That every Cursitor Philizer Attorney Sollicitor Clerk in Chancery or Exchequer or other Courts of Law or Equity or Scrivener or practising as such and every Chancellor Commissary Official and Register and every Advocate Proctor Apparitor and Publick Notary or practising as such and all other Officers in any Court and all Merchants Brokers to Merchants and Pawn-Brokers shall bee charged to pay Twenty shillings quarterly att the several days before-mentioned And none of the said persons soe charged to bee further liable to be charged or pay as haveing a personal Estate of Three hundred pounds and under Six hundred pounds or any Estate real or personal of the value of Six hundred pounds or more And alsoe that every Clergyman not being a Lord Spiritual haveing or receiving in or by any Benefice or Contribution (or otherwise) to the value of Eighty pounds per annum or upwards And every Preacher or Teacher in any Congregation whatsoever not having taken Orders according to the discipline of the Church of England haveing and receiving by any Contribution or otherwise to the value of Fourescore pounds per annum or upwards (other then French Protestants) shall bee charged and pay Twenty shillings quarterly att the several days before-mentioned And none of the said last mentioned persons soe charged to bee further charged or pay as haveing an Estate real or personal of such value as aforesaid.

IV. Persons, Deputy Lieutenants, &c. already chargeable by Estate to find a Horse and Horseman for Militia.

And bee it further enacted That every Person who by reason of his or her Estate is charged or by any Law now in being is in any manner chargeable to find a Horse and Horseman with Arms to serve in the Militia of this Kingdom And all and every Deputy Lieutenants and other Officers of the Militia having any Estate or Estates of such value as ought by Law to bee chargeable to find or contribute towards finding of a Horse and Horseman with Arms although such Officers bee not actually charged for the finding or contributing to find a Horse and Horseman with Arms (over and above all other su[m]ms with which hee or she is chargeable by this Act) shall for each and every Horse hee or shee is soe charged or chargeable with pay the su[m]ms hereafter menc[i]oed (that is to say) the sum of Twenty shillings on the First day of June in the said yeare One thousand six hundred ninety foure the su[m]m of Twenty shillings on the First day of September in the said yeare One thousand six hundred ninety foure the sum of Twenty shillings on the First day of December in the said yeare One thousand six hundred ninety foure the sum of Twenty shillings on the First day of March in the said yeare One thousand six hundred ninety foure and soe proportionably every person contributing towards finding an Horse or Horses and Horsemen with Armes as aforesaid

V. Persons not chargeable as above, but keeping a Coach, &c.

Persons keeping Stage and Hackney Coaches.

And bee it further enacted That every person not finding or contributing to the finding of a Horse and Horseman with Arms as aforesaid who does keep a Coach Chariot or Calash over and above all other sums with which hee or she is chargeable by this Act shall pay the sums hereafter mentioned that is to say the sum of Twenty shillings on the First day of June in the said yeare One thousand six hundred ninety foure the sum of Twenty shillings on the First day of September in the said yeare One thousand six hundred ninety foure the sum of Twenty shillings on the First day of December in the sayd yeare One thousand six hundred ninety foure and the sum of Twenty shillings on the ( (fn. 1) ) First day of March in the said yeare One thousand six hundred ninety foure (except such persons as keep Stage Coaches or Hackney Coaches.

VI. Lords Spiritual and Temporal to pay over and above charge by this Act.

And bee it further enacted by the authority aforesaid That every Lord Spiritual and Temporal of this Realme shall over and [above (fn. 2) ] any su[m]m with which hee is chargeable by this Act pay to Their Majesties the su[m]ms hereafter mentioned that is to say) the sum of Ten pounds on the First day of June in the said yeare One thousand six hundred ninety foure the sum of Ten pounds on the First day of September in the yeare One thousand six hundred ninety foure the sum of Ten pounds on the First day of December in the said yeare One thousand six hundred ninety foure and the sum of Ten pounds on the First day of March in the said yeare One thousand six hundred ninety foure.

VII. Persons under Peers of 16 Years, and having £300 and being within the Realm, and not having taken the Oaths of 1 W. & M. Sess. 1. c. 8.

which Commissioners are to administer, &c. charged double. 1 W. & M. Sess. 1. c. 8.

And bee it further enacted That every Person (except Women) under the degree of a Peer of this Realme and haveing an Estate of the value of Three hundred pounds as aforesaid and being of the Age of Sixteen yeares or upwards and being within this Realme att the time of the execution of this Act who have not already taken the Oaths hereafter mentioned to Their Majesties and who shall not voluntarily appeare before the said Commissioners or two or more of them within the time limited by this Act for heareing Appeals and take the Oaths menc[i]oed and required to bee taken by an Act made in the First yeare of Their Majesties Reigne entituled An Act for the abrogateing the Oaths of Supremacy and Allegiance and appointing other Oaths (which Oaths the Co[m]missioners or any Two or more of them are hereby impowered and required to administer and make an Entry or Memorandum thereof in some Book to bee kept for that purpose) And every such person who shall neglect to appeare or shall not take the Oaths as aforesaid shall bee charged with and shall pay to Their Majesties double the sums which by force or virtue of any Clause in this Act hee should or ought to pay or bee charged with to bee levied collected answered recovered and paid in such manner and by such ways and meanes as are in this Act expressed and appointed for and concerning the Rates and su[m]ms hereby intended to bee doubled as aforesaid.

VIII. Proviso for Quakers who may make Declaration of Fidelity of 1 W. & M. Sess. 1. c. 18.

Provided neverthelesse That whereas certaine Persons Dissenters from the Church of England co[m]monly called Quakers and now knowne to bee such doe scruple the takeing any Oath itt shall bee sufficient for every such person to make and subscribe the Declaration of Fidelity contained in an Act made in the last Parliament entituled An Act for exempting Their Majesties Protestant Subjects dissenting from the Church of England from the Penalties of certaine Laws which declaration any Two or more of the Commissioners appointed for the Execution of this Act are hereby impowered and required to take and every such person soe doeing shall not bee liable to or chargeable with any of the double Rates aforesaid.

IX. Commissioners under 4 W. & M. c. 1. ante, to be Commissioners for executing this Act;

and to be qualified under this Act and c. 1. ante.; Commissioners to meet 2d May 1694; may divide themselves; and direct Precepts to Inhabitants, Constables, &c. to attend; and thereupon Commissioners to read, &c. the Rates openly, and instruct them how to make their Certificates, and prefix another Day for bringing Certificates of Names, &c. of Persons residing within certain Limits, together with Assessment; ;Penalty £5; and also return Collectors; for whose paying to Receiver General, Parish to be answerable.; Such Certificates and Assessments to be returned to Commissioners 18th May 1694; and thereupon Commissioners to issue Warrants for collecting Assessments, and Collectors to demand Payment accordingly; and to levy and pay same for the said several quarterly Payments at the times herein mentioned.; Receivers to hasten Collectors.; If not paid, Distress upon Collector.

And bee it further enacted by the authority aforesaid That for the better assessing ordering and levying of the several su[m]ms of money soe as aforesaid limitted and appointed to bee paid and for the more effectual putting of this present Act in execuc[i]on all and every the persons that were named and appointed Commissioners of and for the execution of the Act made in the Fourth yeare 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 Warr against France and shall bee qualified according to the directions of this Act and the Act made in this present Session of Parliament entituled An Act for granting to Their Majesties an Aid of Foure shillings in the Pound for One Yeare for carrying on a vigorous Warr against France shall bee Commissioners for putting in execution this present Act and the powers therein contained within all and every the several and respective Counties Ridings Cities Cinque Ports Boroughs Townes and Places for which they were appointed Commissioners in the aforesaid Act And the said Commissioners in order to a speedy execution of this Act shall (and are hereby required) in their respective Counties Ridings Cities Boroughs Townes and Places meet together att the most usual or common place of meeting within such of the said Counties Ridings Cities Boroughs Townes and Places respectively on the Second day of May One thousand six hundred ninety foure And the said Commissioners or soe many of them as shall be present att the first General Meeting or the major part of them may by their consents and [agreements (fn. 3) ] divide aswell themselves as other the Commissioners not then present for the execution of this Act in Hundreds Lathes Wapentakes Rapes Wards Townes and other Places within their Limitts Priviledged or not priveledged in such manner and forme as to them shall seem expedient and shall direct their several or joint precept or precepts to such Inhabitants High Constables Petty Constables Bayliffs and other such like Officers and Ministers and such number of them as they in their discretions shall think most convenient to bee Presenters and Assessors requireing them to appeare before the said Co[m]missioners att such time [& (fn. 4) ] place as they shall appoint not exceeding Eight days And att such their appearing the said Commissioners or soe many of them as shall bee thereunto appointed shall openly read or cause to be read unto them the Rates in this Act mentioned and openly declare the Effects of their charge unto them and how and in what manner they ought and should make their Certificates according to the Rates aforesaid and shall then and there prefix another day to the said persons to appeare before the said Commissioners and bring in their Certificates of the Names and Sirnames Qualities Degrees Titles Estates Professions Imployments and Trades of all and every the persons dwelling: or residing within the limitts of those places with which they shall bee charged and of all other things in respect whereof any person is or may bee chargeable by this Act together with the Assessment of the respective Rates hereby imposed on each particular person according to the Rules and Directions hereof without concealment love favour dread or malice upon paine of forfeiture of any su[m]m not exceeding Five pounds to bee levied as by this Act is appointed and shall alsoe then returne the names of two or more able and sufficient persons within the Bounds and Limitts of those Parishes or Places where they shall bee charged respectively as aforesaid to bee Collectors of the money due to Their Majesties by this Act for whose paying unto the Receiver General (to bee appointed by Their Majesties) their Deputy or Deputies in manner following such moneys as they shall bee charged withal the Parish or Place by whom they shall bee employed shall bee answerable which Certificates and Assessments shall bee ascertained and returned into the Commissioners att or before the Eighteenth day of May One thousand six hundred ninety foure and upon the delivery or returning in of such Certificates or Assessments unto the said Co[m]missioners they or any two or more of them shall forthwith issue out and deliver their Warrants of Estreats to such Collectors as aforesaid for the speedy collecting and levying of the said Assessments and all monies and Rates due thereupon according to the intent and directions of this Act of all which the said Collectors are hereby required to make demand of the Parties themselves or att the Places of their last Abode within Six days after the receipt of such Warrants or Estreats and to levy and pay in att such place as the Commissioners shall appoint unto the respective Receiver General his Deputy or Deputyes the su[m]ms payable for the first of the said quarterly payments on or before the First day of June One thousand six hundred ninety foure and the su[m]ms payable for the second of the said quarterly payments on or before the First day of September One thousand six hundred ninety foure the su[m]ms payable for the third of the said quarterly payments on or before the First day of December One thousand six hundred ninety foure and the su[m]ms payable for the fourth and last of the said quarterly payments on or before the First day of March One thousand six hundred ninety foure And the respective Receivers are hereby impowered and required to call upon and hasten the Collectors to the said Payments And in default thereof to levy by Warrant under the Hands and Seales of any two or more of the Commissioners upon the respective Collectors by distresse such sum and su[m]ms of money as they have received and as ought by them to have been paid and are not paid by reason of their failure in doeing their duty respectively according to the direction of this Act.

X. Duplicate of Sum charged on every Hundred, &c. under Hand and Seal of Commissioners, returned into Exchequer.

Duplicates delivered to Receiver General. The said Quarterly Sums paid into Exchequer at the times herein mentioned.; Upon Return of Certificate Commissioners may examine Presenters, and suspecting Value of Estate,; may warn Persons to appear to be examined. ; Persons not appearing; Penalty.; Commissioners may examine into Estates, &c. chargeable, and set a Rate.; Receiver General Twopence in the Pound.; Collector Threepence in the Pound.

And bee it enacted That a true Duplicate of the whole su[m]m charged within every Hundred Lath Wapentake Parish Ward or Place rated and assessed in pursuance of this Act (without nameing the persons shall under the Hands and Seales of Two or more of the Co[m]missioners thereunto appointed bee returned into Their Majesties Exchequer before the second day of July One thousand six hundred ninety foure (all Appeals being first determined) And in like manner within Thirty days after every other quarterly payment and the like Duplicates bee alsoe in convenient time made out and delivered unto the Receivers General soe as every of them may bee duely charged to answer their respective Collections and Receipts And that the said several quarterly sums bee paid into Their Majesties Exchequer att the several times following that is to say the First of the said quarterly payments on or before the Second day of July in the yeare One thousand six hundred ninety foure the second of the said quarterly payments on or before the Second day of October in the said yeare One thousand six hundred ninety foure the third of the said quarterly payments on or before the Second day of January in the said yeare One thousand six hundred ninety foure And the fourth and last of the said quarterly payments on or before the Second day of April in the yeare One thousand six hundred ninety five And upon returne of any such Certificate the said Commissioners or any Two or more of them shall and may (if they see cause) examine the Presenters thereof And if the said Commissioners or any Two or more of them within their several Limitts shall att the time of the delivery of the said Certificates or within Twelve days after have knowledge or reasonable cause of suspition that any person or persons who ought to bee mentioned in the said Certificates is or are omitted or that any person or persons in the said Certificates mentioned is not or are not fully and duely charged according to the true intent of this Act the said Commissioners or any Two or more of them shall have power to warne such person or persons to appeare before them att a day and place prefixed to bee examined touching the premisses or any matter which may any ways concerne the same And if the person or persons warned to bee examined shall neglect to appear not having a reasonable excuse for such his default every person soe makeing default shall pay unto Their Majesties double the su[m]m or rate hee should or ought to have been sett att And moreover the said Commissioners or any Two or more of them shall have power by any lawfull ways and meanes to examine and enquire into all matters and things for or by reason of which any persons are chargeable by this Act And to sett such Rate or Rates upon such persons as shall bee according to the true intent and meaning of this Act And the said Receiver General shall have an allowance of Two pence in the pound for all moneys which shall bee by him payd into the Receipt of the Exchequer And every Collector shall have Three pence in the pound for what moneys hee shall pay to the Receiver General his Deputy or Deputies

XI. Commissioners Clerks One penny in the Pound.

And for the careful writeing and transcribing the said Warrants Estreates and Duplicates in due time and for makeing Certificates upon Appeals or otherwise be it further enacted That the Commissioners Clerks who shall respectively performe the same shall by Warrant under Three or more of the Comissioners Hands have & receive from the respective Receivers General their Deputy or Deputies One penny in the pound of all such moneys as they shall have received by virtue of such Warrants and Estreats who are hereby appointed to pay the same accordingly.

XII. Persons assessed refusing to pay on Demand, Officer may distrain.

Proceedings thereon.; Persons assessed not paying in Ten Days, and where no sufficient. Distress, Party imprisoned in Common Gaol without Bail.

And if any person or persons shall refuse to pay the several sum and su[m]ms and proportions appointed by this Act for such persons to pay upon demand made by the Officer or Collector of the place according to the Precepts or Estreats to him delivered by the said Commissioners it shall bee lawfull to and for such Officer or Collector who is hereby thereunto authorized and required) for non payment thereof to distraine the goods or chattels of such person or persons and the Distresse soe taken to keep by the space of Foure days att the costs and charges of the Owners thereof And if the said Owner doe not pay the su[m]m of money due by this Act within the said Foure days then the said Distresse to bee appraised by Two or more of the Inhabitants where the said Distresse is taken and there to bee sold by the said Officer for payment of the said money and the overplus comeing by the said sale (if any bee over and above the charges of takeing and keeping the said distresse to bee immediately restored to the Owner thereof And if any person or persons assessed by this Act shall refuse or neglect to pay the su[m]m or sums assessed by the space of Ten days after demand as aforesaid where noe such sufficient distresse can or may bee found whereby the same may bee levied in every such case Three of the Commissioners by this Act appointed for any such [County City (fn. 5) ] or place are hereby authorized by warrants under their hands and seales to committ such person or persons to the Common Goal there to bee kept without Bail or Mainprize until payment shall bee made.

XIII. Persons aggrieved by Rate, &c. may complain to Commissioners.

Commissioners to meet to hear Complaint; and may abate or increase the Assessment.

And if any person certified assessed or rated find him or herselfe agrieved with such assessing or rateing and doe within Five days after demand thereof made complaine to the said Commissioners [the said Co[m]missioners (fn. 6) ] or any Three or more of them (whereof Two shall bee of the Commissioners who signed or allowed his or her Rate) shall and may within Seven days next after such complaints particularly examine the party soe complaineng ( (fn. 7) ) upon his or her Oath touching the same and upon due examination or knowledge thereof abate defaulk increase or inlarge the said Assessment and the same soe abated increased or inlarged shall bee estreated by them into the Exchequer in manner aforesaid And to that end the said Commissioners are hereby required to meet together for the determineing of such Complaints and Appeals accordingly.

XIV. Persons rated where they reside.

And bee it further enacted That every person to bee rated by this Act shall bee rated att such places where hee or she and with his or her family shall bee resident att the time of the execution of this Act And that every person not being a Housholder nor haveing a certaine place of abode and all Servants shall bee taxed att the place where they are resident att the time of the execution of this Act the Tax upon such Servants to bee paid by their respective Master or Mistresse and to bee deducted out of their wages which deduction the said Master or Mistresse is hereby impowered to make.

XV. Persons having several Mansions, and being doubly charged;

Certificate by Commissioners without Fee; ; and on Oath of Certificate, ; discharged in every other County, &c.; Persons out of the Realm rated where laft abiding.; Persons ; unduly escaping Assessment; charged double.

Provided always That if any person having several Mansion houses or places of residence shall bee doubly charged by virtue of this Act that upon certificate made by Two or more of the Co[m]missioners for the County City or place (which certificate the said Co[m]missioners are hereby required to give without delay fee or reward) of his or their personal residence under their hands and seales of the su[m]ms or su[m]ms there charged upon him or them or in what capacity or respect hee or they were soe charged And upon oath made of such certificate before any Justice of the Peace of the County or place where such Certificate shall bee made (which oath the said Justice of Peace is hereby authorized to administer) then the person or persons soe doubly charged shall for soe much as shall bee certified bee discharged in every other County City or place And if any person att the time of the assessing shall bee out of the Realme such person shall bee rated where such person was last abideing within the Realme and if any person that ought to bee taxed by virtue of this Act by changeing his place of residence or by fraud or covin shall escape from the Taxation and not bee taxed and the same bee proved before the Commissioners or Two of them or Two Justices of the Peace of the County where such person dwelleth or resideth att any time within Twelve months next ensuing after such Taxation made every person that shall soe escape from the said Taxation and Payment shall bee charged upon proof thereof att the double value of soe much as hee should or ought to have been taxed by this Act the said double value upon certificate thereof made into the Exchequer by the Co[m]missioners or Justices before whom such proof shall bee made to bee levied of the goods Chattells ( (fn. 8) ) and Tenements of such persons towards the Supply aforesaid.

XVI. Commissioners may assess other Commissioners and also Assessors.

Provided always and bee it further enacted That the Commissioners within any County or Place within their respective limitts or the major part of them shall tax and assesse every other Co[m]missioner joyned with them and the Commissioners within their Division shall assesse every Assessor within their Division And aswell all su[m]ms upon every of the said Co[m]missioners and Assessors as the Assessments made and presented by the Presenters as aforesaid shall bee written estreated levied and gathered as the same should and ought to have been as if the said Commissioners had not been named Commissioners.

XVII. Assessor, Collector, &c. neglecting his Duty.

Commissioners may fine not exceeding £20. ; Commissioners to require Accounts from Receiver General; and in case of Failure, to levy. ; In case of Controversy between Commissioners as to assessing, Commissioners concerned to withdraw.; On Refusal, Commissioners may fine, not exceeding £20.; Questions touching Rates, determined by Commissioners.; Receiver General to give Acquittances gratis to Collectors.; Collectors to deliver to Receiver General a Schedule of Persons making Default, and Sums charged; ; to be by him returned into the Exchequer

And be it further enacted That if any Assessor Collector Receiver or any other person appointed by the Commissioners shall wilfully neglect or refuse to performe his duty in the due and speedy execution of this present Act the said respective Commissioners or any two or more of them may and shall by virtue of this Act impose on such person or persons so refusing or neglecting their duties any Fine not exceeding Twenty pounds for any one offence the same to bee levied and certified as aforesaid into their Majesties Court of Exchequer and charged upon the respective Receivers General amongst the rest of the Rates aforesaid And the said Commissioners or any two or more of them may or 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 payment 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 Commissioners or any two or more of them are hereby required to cause the same to bee forthwith levied and paid according to the true intent and meaning of this Act And in case of any controversie ariseing between the said Commissioners concerning the said Rates or Assessments the Commissioners that shall bee concerned therein shall have noe voice but shall withdraw dureing the debate of such controversie until it bee determined by the rest of the Commissioners And in default thereof that the Commissioners then present shall have power and are hereby required to impose such fine or fines as to them shall bee thought fitt upon such Commissioners soe refuseing to withdraw not exceeding the su[m]m of Twenty pounds and to cause the same to bee levied and paid as other fines to bee imposed by virtue of this Act are to bee levied and paid And all questions and differences that shall arise touching any of the said Rates Taxes Assessments or Levies and the collecting thereof shall bee heard and finally determined by Three or more of the Commissioners upon complaint thereof to them made by any person or persons thereby grieved without further trouble or Suit in Law And the said Receiver General his Deputy or Deputys shall give Acquittances gratis to the said Collectors for all moneys of them received in pursuance of this Act which Acquitances shall bee a full discharge to the said Collectors respectively and the said Collectors shall make and deliver to the said Receivers General their Deputy or Deputies a perfect Schedule fairely written in parchment under their hands and seales signed and allowed by any Two or more of the respective Commissioners containing the names and sirnames and places of abode of every person within their respective collection that shall make default of payment of any the su[m]ms that shall bee rated or assessed on such person by virtue of this Act and the su[m]m and su[m]ms charged on every such person the same to bee by him returned into their Majesties Exchequer whereupon every person soe makeing default of payment may bee charged by processe of the said Court according to the course thereof in that behalfe.

XVIII. Letters Patent, &c. not to be an Exemption.

And be it further enacted by the authority aforesaid That noe Letters Patents granted by the King and Queens Majesties or any of their Royal Progenitors or to bee granted by their Maj[es]ties to any person or persons Cities Boroughs or Townes Corporate within this Realme of any manner of Liberties Priveledges or Exemptions from subsidies tolls taxes assessments or aids shall bee construed or taken to exempt any person or persons City Borough or Towne Corporate or any the Inhabitants of the same from the Burthen or Charge of any su[m]m or su[m]ms of money granted by this Act And all Non obstantes in such Letters Patents for any such purpose or intent are hereby declared to bee void and of none effect.

XIX. Constables, &c. to be aiding in executing Act, and obey Commissioners.

And be it enacted That all Constables Headboroughs Tythingmen and other their Majesties Officers shall and are hereby required and enjoyned to bee respectively aiding and assisting in the execution of this Act and to obey and execute such precepts or warrants as shall bee to them directed in that behalfe by the respective Commissioners hereby appointed or any Two or more of them.

XX. In Actions for executing Act, General Issue may be pleaded.

Treble Costs.

And bee it further enacted by the authority aforesaid That if any Action Plaint Suit or Information shall bee commenced or prosecuted against any person or persons for what hee or they shall doe in pursuance or in execution of this Act such person or persons soe sued in any Court whatsoever shall or may plead the General Issue (Not Guilty) and upon ( (fn. 9) ) Issue joyned may give this Act and the Special Matter in Evidence and if the Plaintiffe or [Prosecuto (fn. 10) ] shall become nonsuit or forbeare further Prosecution or suffer discontinuance or if a Verdict passe against him the Defendant and Defendants shall recover their Treble Costs for which they shall have the like remedy as in case where Costs by Law are given to the Defendants.

XXI. Parents, Guardians, &c. of Infants, to pay for Persons residing in their Families.

And bee it further enacted and ordained That the respective Parents Guardians and Tutors of every person under the age of One and twenty yeares shall upon default of Payment by such person and upon demand pay what is due and payable by this Act for every such person resideing in their Family or under their Tuition as before herein is mentioned.

XXII. Collectors to pay pay Monies to Receiver General &c.

Notice thereof by Receiver General to Commissioners. ; Receipt of Receiver General, a Discharge.

And be it further enacted by the authority aforesaid That all moneys due and payable by this Act shall bee paid by the particular Collectors of the respective Counties Cities Borroughs Townes Parishes and Places who shall collect the same unto such Receiver General as shall by their Majesties bee appointed to receive the same or to the Deputy or Deputies of such Receiver General to bee appointed under his hand and seale whereof notice shall bee given by the Receiver General to the Commissioners or any Two of them within the respective Divisions within Tenne days after their General Meeting and soe from time to time within Tenne days after every death or removal of any Deputy (if any such shall happen) And the Receipt of such Receiver General his Deputy or Deputies or any one of them shall bee a sufficient Discharge unto every such Collector.

XXIII. Collector travelling.

And bee it further enacted That the particular Collectors for payments of any su[m]ms by them received unto such Receiver General or his Deputy shall not bee obliged to travel above Tenne miles from the place of their habitations.

XXIV. Receiver General to give Commissioners a Receipt acknowledging the Money charged upon Hundred, &c.

And bee it further enacted by the authority aforesaid That every Receiver General from time to time within the space of One month next after hee shall have received the full su[m]m that shall bee charged [on (fn. 11) ] any hundred or Division for each particular quarterly payment that is to bee made to such Receiver General by virtue of this Act shall give the Commissioners that shall act in such Hundred or Division a receipt under his Hand and Seale acknowledging his receipt of the full su[m]m charged upon such Hundred or Division for such particular payment which receipt shall bee a full discharge of such Hundred or Division for such particular payments against their Majesties their Heires and Successors.

XXV. Receivers General certifying Arrears due where Monies have been received.

Penalty to Party.; Penalty to Their Majesties.

And for preventing such unjust vexations as might bee occasioned by such persons as shall bee appointed Receivers General of any the su[m]ms of money granted by this Act And to the intent the said Receivers General may returne a true account into their Majesties Court of Exchequer of such su[m]ms of money as shall bee received by them and every of them their and every of their Deputy and Deputies bee it further enacted by the authority aforesaid That if any such Receiver General shall returne or certifie into the said Courte any su[m]m or su[m]ms of money to bee in arrear or unpaid after the same hath 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 forfeit to every person and persons that shall bee molested vexed or damaged by reason of such unjust certificate returne or setting insuper treble Damages that shall bee thereby occasioned the said Damages to bee recovered by Action of Debt Bill Plaint or Information in which noe Essoigne Protection or Wager of Law shall bee allowed nor any more than one Imparlance And shall alsoe forfeit to their Majesties their Heires and Successors double the su[m]m that shall bee soe unjustly certified or returned or caused to bee sett insuper.

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

And bee it further enacted by the authority aforesaid That noe Commissioner or Commissioners who shall bee employed in the execution of this Act shall bee lyable for or by reason of such execution to any the Penalties mentioned in an Act made in the Five and twentieth yeare of the Reigne of King Charles the Second for the preventing of dangers which may happen from Popish Recusants.

XXVII. Penalties how levied.

Provided always and bee it enacted That all Penalties and Forfeitures to bee incurred for any Offences against this Act for which there is noe way of levying herein before prescribed or appointed shall bee levyed by Warrant of any Two or more of the respective Commissioners of the Division or Place where ( (fn. 12) ) such Offence was or shall bee committed by Distresse and Sale of the Goods of the Offender rendring the Overplus to the Owner thereof after a deduction of reasonable Charges for distraineing the same.

XXVIII. After Appeals determined, Commissioners to cause Duplicates of Sums charged to be transmitted to Sheriff, to be by him transmitted to Exchequer.

And be it further enacted That the Commissioners in every County att a General Meeting to bee by them appointed after all Appeals shall bee first determined shall cause Duplicates of the whole su[m]m charged within every Hundred Lath Wapentake Parish Ward or Place rated and assessed in such County in pursuance of this Act without nameing the Persons to bee fairely written in Parchment and ascertained under Three or more of their Hands respectively to each Duplicate And the same soe by them subscribed and ascertained shall bee jointly and together delivered to the Sheriffe of such County and be by him transmitted to the Exchequer att or before the First day of May One thousand six hundred ninety five.

XXIX. Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.;

which Commissioners may administer.; Penalty £200.

Provided always and bee it enacted That noe person shall bee capable of acting as a Commissioner in the execution of this Act before hee shall take the Oaths appointed by an Act made in the First yeare of their Majesties Reigne entituled An Act for the abrogateing the Oaths of Supremacy and Allegiance and appointing other Oaths which Oaths it shall bee lawfull for any two or more of the Commissioners to administer and they are hereby authorized and required to administer the same to any other Commissioner And in case any person named a Commissioner for putting in execution this Act shall presume to act as a Commissioner before hee shall have taken the said Oaths hee shall forfeit to their Majesties the su[m]m of Two hundred pounds.

XXX. Where Persons charged in respect of finding Horse or Horsemen, and Assessment not paid, and no Goods;

Assessment levied by Distress.; Tenant of Land may pay and deduct out of Rent.

Provided always That all persons charged or chargeable by this Act in respect of their finding or contributeing or being liable to find or contribute to the finding any Horse and Horseman with Armes as aforesaid shall bee assessed with the same in the Counties and places respectively where they doe or ought soe to find or contribute as aforesaid And if the su[m]ms assessed or charged in such Counties or Places respectively shall not bee paid within the respective times in this Act before limitted for payment thereof and noe Goods or Chattells of the person soe assessed sufficient to pay the said su[m]ms shall bee found in the place where such Assessment shall bee made it shall bee lawfull in case the Tenant or Tenants of the Lands in respect of which such Assessment shall bee made shall not within Tenne days after demand thereof pay the said su[m]ms to levy the same by Distresse and Sale of the Goods of such Tennant or Tennants in manner aforesaid And every Tennant paying the su[m]m soe assessed or upon whom the same shall bee levied as aforesaid shall and may deduct soe much out of the Rent payable for the Premisses Which said su[m] soe deducted and retained shall bee allowed on payment of the residue of the Rent as fully as if the whole Rent had been actually paid to such person to whome the same was due.

XXXI. Serjeants Inn, Inns of Court, and Inns of Chancery how assessed.

And it is hereby further enacted That the several and respective persons inhabiting or lodgeing in Serjeants Inn in Fleetstreet and Serjeants Inn in Chancery Lane the Foure Inns of Court and the Inns of Chancery belonging thereto shall bee rated and assessed by this Act according to such proportions as are imposed by this Act.

XXXII. Persons coming to reside in any Division within London, &c. where he was not rated, Commissioners may summon.

If no Certificate of Payment of former Rates; ; then Commissioners may assess.

And it is hereby further enacted That if any person shall come to inhabit or reside in any Division or Place within London or Westminster or Five miles thereof where such person was not rated or taxed the Commissioners [acting (fn. 13) ] within such Division or Place are hereby required and impowered to summon such person before them and unlesse hee or ( (fn. 14) ) shall produce a Certificate made according to the Directions of this Act whereby it shall appeare that hee or she was assessed and had actually paid all the precedent Quarterly Payments in some other Place the said Commissioners shall and are hereby required to cause such person to bee assessed according to this Act and cause the same or such Quarterly Payments thereof as shall bee unassessed and unpaid to bee assessed levied and paid according to the true intent and meaning of this Act.

XXXIII. Householders to give Names, &c. of Lodgers.

And it is further enacted by the authority aforesaid That every Householder 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] of Tenne pounds to bee levied and recovered in such manner as other Penalties in this Act mentioned are to bee levied and recovered.

XXXIV. Members of the House of Commons who were Commissioners under 4 W. & M. c. 1. and qualified under this Act, may act as Commissioners in the Counties for which they were appointed under c. 7. ante.

Provided always and bee it enacted by the authority aforesaid That all and every person and persons who now are or shall bee Members of the House of Commons and who were named Commissioners for any County City or Place by an Act made in the fourth yeare of theire 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 Warr against France and shall bee qualified according to the directions of this Act shall bee capable and are hereby impowered and required to act as Co[m]missioners for putting in execution this present Act within the respective Counties Ridings Cities and Places for which they were by the said recited Act appointed Commissioners one Act of this pssent Session of Parliament entituled An Act for granting to their Majesties certaine rates and duties upon Salt and upon Beer Ale and other Liquors for secureing certain Recompences and Advantages in the said Act mentioned to such persons as shall voluntarily advance the su[m]m of Tenne hundred thousand pounds towards carrying on the Warr against France or any clause matter or thing therein contained to the contrary in any wise notwithstanding.

XXXV. Reciting the true Intent of c. 7. ante as to Contributors of £10 under that Act.

Such Contributors entitled to an Annuity of £1 as herein mentioned.

And whereas it was the true intent and meaneing of an Act of this present Session of Parliament entituled An Act for granting to their Majesties certaine rates and duties upon Salt and upon Beer Ale and other Liquors for secureing certaine Recompences and Advantages in the said Act mentioned to such persons as shall voluntarily advance the su[m]m of Tenne hundred thousand pounds towards carrying on the Warr against France That in case any person should contribute or adventure several intire su[m]ms of Tenne pounds in manner as is therein mentioned That such person should not by any Fortunate Lott be any ways barred of the yearely su[m]m of One pound for any other intire su[m]m of Tenne pounds contributed or adventured by such person as aforesaid which may bee conceived as a doubt by reason of some obscure Words in the said Act For the explaining whereof It is hereby declared and enacted That every person which hath or shall contribute or adventure several intire su[m]ms of Ten pounds in manner aforesaid every such person his or her Executors Administrators and Assignes shall have receive and enjoy for and during the terme of Sixteene yeares therein mentioned the several yearely su[m]ms of One pound for every su[m]m of Tenne pounds soe contributed or to bee contributed by him or her as aforesaid excepting only for such su[m]m of Tenne pounds which shall bee intituled to such fortunate Lott as aforesaid.

XXXVI. Monies arising under c. 7. ante or so much as shall remain after Payment herein mentioned, reserved to be disposed of by Act of Parliament.

And bee it further enacted by the authority aforesaid That the moneys which shall arise by the rates and duties of Excise upon Beer Ale and other Liquors by the said Act granted dureing the last Three yeares of the terme of Sixteen yeares for which the same are thereby granted or soe much of the said moneys ariseing during the said last Three yeares as shall remaine after all Arrearages (if any such shall bee) of the Annuities or yearely or other Payments to bee made for the moneys which are or shall bee contributed or adventured pursuant to the said Act shall bee fully satisfied shall bee reserved and disposed as hereafter shall bee directed by Act of Parliament and not otherwise Any thing in the said Act contained to the contrary notwithstanding