William and Mary, 1694: An Act for granting to his Majesty certaine rates and duties upon Marriages Births and Burials and upon Batchelors and Widowers for the terme of Five yeares ... [Chapter VI. Rot. Parl. pt. 7.]

Reasons for passing this Act.

Duties upon Burials for Five Years.

Wee your Majesties most dutiful and loyal Subjects the Commons in Parliament assembled from a deep sence of the many great occasions which engage your Majesty in many extraordinary expences for the necessary defence of your Realmes and the prosecution of a Warr against France with Vigour have cheerfully and unanimously given and granted unto your Majestie as an additional supply and aid the rates duties impositions and su[m]ms of money herein after mentioned And wee most humbly beseech your Majesty that it may bee enacted. and bee it enacted by the Kings most excellent Majesty by and with the advice and consent of the Lords Spiritual and Temporal and Commons in this present Parliament assembled and by the authority of the same That from and after the first day of May in the yeare of our Lord one thousand six hundred ninety [and (fn. 1) ] five for and dureing the terme of five yeares to commence and bee accounted from the said first day of May and noe longer there shall be raised levied and paid to his Majesty his heires and successors (over and above all other duties whatsoever) for and upon the burial of all persons who shall bee buried within the said terme of five yeares att any place within the Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed the several and respective duties and su[m]ms of money herein after mentioned (that is to say.)

Duty on Burials of of all Persons; and further, on the Burial of a Duke; Duchess.

For and upon the burial of every person the su[m]m of Foure shillings

And for and upon the burial of every person of the degree of a Duke of England Scotland or Ireland the su[m]m of Fifty pounds over and above the said Foure shillings

And for and upon the burial of every Dutchesse of any of the said Three Kingdomes the like su[m]m of Fifty pounds over and above the said Foure shillings

Marquess and Marchioness.

And for and upon the burial of every person of the degree of a Marquesse or Marchionesse of any of the said Three Kingdomes the su[m]m of Forty pounds over and above the said Foure shillings

Earl and Countess.

And for and upon the burial of every person of the degree of an Earle or Countesse of any of the said Three Kingdomes the su[m]m of Thirty pounds over and above the said Foure shillings

Viscount and Viscountess.

And for and upon the burial of every person of the degree of a Viscount or Viscountesse of any of the said Three Kingdomes the su[m]m of Five and twenty pounds over and above the said Foure shillings

Baron and Baroness.

And for and upon the burial of every person of the degree of a Baron or Baronesse of any of the said Three Kingdomes the su[m]m of Twenty pounds over and above the said Foure shillings

Eldest Son of a Duke, or his Wife.

And for and upon the burial of every eldest son of a Duke of any of the said Three Kingdomes or his wife the su[m]m of Thirty pounds over and above the said Foure shillings

Younger Son of a Duke, or his Wife.

And for and upon the burial of every younger son of a Duke of any of the said Three Kingdomes or his wife the su[m]m of Five and twenty pounds over and above the said Foure shillings

Eldest Son of a Marquis, or his Wife.

And for and upon the burial of every eldest son of a Marquesse of any of the said Three Kingdomes or his wife the su[m]m of Five and twenty pounds over and above the said Foure shillings

Younger Son of a Marquis, or his Wife.

And for and upon the burial of every younger [son (fn. 2) ] of a Marquesse of any of the said Three Kingdomes or his wife the su[m]m of Twenty pounds over and above the said Foure shillings

Eldest Son of an Earl, or his Wife.

And for and upon the burial or every eldest son of an Earle of any of the said Three Kingdomes or his wife the su[m]m of Twenty pounds over and above the said Foure shillings

Younger Son of an Earl, or his Wife.

And for and upon the burial of every younger son of an Earle of any of the said Three Kingdomes or his wife the su[m]m of Fifteen pounds over and above the said Foure shillings

Eldest Son of a Viscount, or his Wife.

And for and upon the burial of every eldest son or a Viscount of any or the said Three Kingdomes or his wife the su[m]m of Seventeen pounds [and (fn. 2) ] Tenne shillings over and above the said Foure shillings.

Younger Son of a Viscount, or his Wife.

And for and upon the burial of every younger son of a Viscount of any of the said Three Kingdomes or his wife the su[m]m of Thirteen pounds six shillings and eight pence over and above the said Foure shillings

Eldest Son of a Baron, or his Wife.

And for and upon the burial of every eldest son of a Baron of any of the said Three Kingdomes or his wife the su[m]m of Fifteene pounds over and above the said Foure shillings

Younger Son of a Baron, or his Wife.

And for and upon the burial of every younger [sonn (fn. 2) ] of a Baron of any of the said Three Kingdomes or his wife the su[m]m of Twelve pounds over and above the said Foure shillings

Unmarried Daughter of a Duke;

And for and upon the burial of every unmarried daughter of a Duke of any of the said Three Kingdomes the su[m]m of Five and twenty pounds over and above the said Foure shillings

of a Marquis;

And for and upon the burial of every unmarried daughter of a Marquesse of any of the said Three Kingdomes the su[m]m of Twenty pounds over and above the said Foure shillings

of an Earl;

And for and upon the burial of every unmarried daughter of an Earle of any of the said Three Kingdomes the su[m]m of Fifteene pounds over and above the said Foure shillings

of a Viscount;

And for and upon the burial of every unmarried daughter of [a (fn. 2) ] Viscount of any of the said Three Kingdomes the su[m]m of Thirteen pounds six shillings and eight pence over and above the said Foure shillings

of a Baron.

And for and upon the burial of every unmarried daughter of a Baron of any of the said Three Kingdomes the su[m]m of Twelve pounds over and above the said Foure shillings

Widow of a Duke;

And for and upon the burial of every widdow of a Duke of any of the said Three Kingdomes the su[m]m of Fifty pounds over and above the said Foure shillings

of a Marquis;

And for and upon the burial of every widdow of a Marquesse of any of the said Three Kingdomes the su[m]m of Forty pounds over and above the said Foure shillings

of an Earl;

And for and upon the burial of every widdow of an Earle of any of the said Three Kingdomes the su[m]m of Thirty pounds over and above the said Foure shillings

of a Viscount;

And for and upon the burial of every widdow of a Viscount of any of the said Three Kingdomes the su[m]m of Five and twenty pounds over and above the said Foure shillings

of a Baron.

And for for and upon the burial of every widdow of a Baron of any of the said Three Kingdomes the su[m]m of Twenty pounds over and above the said Foure shillings

On the Burial of a Baronet, or his Wife.

And for and upon the burial of every person of the degree of a Baronett of any of the said Three Kingdomes or of Nova Scotia or his wife the su[m]m of Fifteene pounds over and above the said Foure shillings

Knight of the Bath, or his Wife.

And for and upon the burial of every person that is a Knight of the Order of the Bath or his wife the su[m]m of Fifteene pounds over and above the said Foure shillings

Knight Bachelor, or his Wife.

And for and upon the burial of every person who is a Knight Batchelor or his wife the su[m]m of Tenne pounds over and above the said Foure shillings

King's Sergeant.

And for and upon the burial of every Serjeant att Law being the Kings Serjeant the su[m]m of Twenty pounds over and above the said Foure shillings

Wife of King's Sergeant.

And for and upon the burial of the wife of every Kings Serjeant the su[m]m of Tenne pounds over and above the said Foure shillings

Sergeant at Law

And for and upon the burial of every other Serjeant att Law the su[m]m of Fifteen pounds over and above the said Foure shillings

Wife of a Sergeant.

And for and upon the burial of every such other Serjeants wife the su[m]m of Seven pounds and Tenne shillings over and above the said Foure shillings

An Esquire, or his Wife.

And for and upon the burial of every person of the degree of an Esquire or soe reputed or owneing or writeing himselfe such or his wife the su[m]m of Five pounds over and above the said Foure shillings

A Gentleman, or his Wife.

And for and upon the burial of every Gentleman or reputed Gentleman or owneing or writeing himselfe such or his wife the su[m]m of Twenty shillings over and above the said Foure shillings

Younger Children of Baronets, &c. and their Wives.

And for and upon the burial of every younger child of Barronetts Knights of the Bath Knights Batchelors Serjeants att law Esquires or Gentlemen or reputed Esquires or Gentlemen or owneing or writeing themselves such and their wives the su[m]m of Twenty shillings over and above the said Foure shillings

Widow, of a Baronet;

And for and upon the burial of every widdow of a Baronett the su[m]m of Fifteen pounds over and above the said Foure shillings

of a Knight of the Bath;

And for and upon the burial of every widdow of every Knight of the Bath the su[m]m of Fifteene pounds over and above the said Foure shillings

Widow of a Knight Bachelor;

And for and upon the burial of every widdow of a Knight Batchelor the su[m]m of Tenne pounds over and above the said Foure shillings

of the King's Sergeant;

And for and upon the burial of every widdow of every Serjeant att Law being the Kings Serjeant the su[m]m of Tenne pounds over and above the said Foure shillings

of a Sergeant at Law;

And for and upon the burial of every widdow of every other Serjeant att law the su[m]m of Seven pounds and Tenne shillings over and above the said Foure shillings

of an Esquire;

And for and upon the burial of every widdow of an Esquire or reputed Esq[uire] or soe owneing or writeing himselfe as such the su[m]m of Five pounds over and above the said Foure shillings

of a Gentleman;

And for and upon the burial of every widdow of every Gentleman or reputed Gentleman or soe owneing or writeing himselfe as such the su[m]m Twenty shillings over and above the the said Foure shillings

on the Burial of an Archbishop,

And for and upon the burial of every person of the order and degree of an Arch-Bishopp the su[m]m of Fifty pounds over and above the said Foure shillings

or his Wife or Widow;

And for and upon the burial of every Arch-Bishopps wife or widdow the su[m]m of Tenne pounds over and above the said Foure shillings

of a Bishop,

And for and upon the burial of every person of the degree and order of a Bishopp the su[m]m of Twenty pounds over and above the said Foure shillings

or his Wife or Widow;

And for and upon the burial of every wife or widdow of every Bishopp the su[m]m of Five pounds over and above the said Foure shillings

of a Dean,

And for and upon the burial of every person of the degree of a Deane of any Cathedral or Collegiate Church the su[m]m of Tenne pounds over and above the said Foure shillings

or his Wife or Widow;

And for and upon the burial of every wife or widdow of every Dean the su[m]m of Two pounds tenne shillings over and above the said Foure shillings

of an Archdeacon,

And for and upon the burial of every person of the degree of an Arch-Deacon the su[m]m of Two pounds tenne shillings over and above the said Foure shillings

or his Wife or Widow;

And for and upon the burial of the wife or widdow of every Arch-Deacon the su[m]m of Twenty shillings over and above the said Foure shillings

of a Canon or Prebendary,

And for and upon the burial of every person of the degree of a Canon or Prebendary of any Cathedral or Collegiate Church the su[m]m of Two pounds tenne shillings over and above the said Foure shillings

or his Wife or Widow;

And for and upon the burial of the wife or widdow of every Canon or Prebendary the su[m]m of Twenty shillings over and above the said Foure shillings

of a Doctor of Divinity, &c.

And for and upon the burial of every Person of the degree of a Doctor of Divinity Law or Physick the su[m]m of Five pounds over and above the said Foure shillings

or Wife or Widow;

And for and upon the burial of the wife or widdow of every such Doctor of Divinity Law or Physick the su[m]m of Twenty shillings over and above the said Foure shillings

of Sons and Daughters of Archbishops, &c.

And for and upon the burial of every son or daughter of an Arch-Bishopp [Bishopp¹] Deane Arch Deacon Canon Prebendary Doctor of Divinity Law or Physick the su[m]m of Twenty shillings over and above the said Foure shillings

of Persons having a Real Estate of £50 per Annum, or Personal Estate of £600 and upwards; or their Wives, Widows, or Children.

And for and upon the burial of every person haveing a real estate of the value of Fifty pounds per annum or upwards or a personal estate of the value of Six hundred pounds or upwards and not otherwise hereby charged under any of the ranks orders qualifications or degrees herein before mentioned the su[m]m of Twenty shillings over and above the said Foure shillings And for and upon the burial of the wife or widdow child or children of every such person haveing such real or personal estate as aforesaid the su[m]m of Tenne shillings over and above the said Foure shillings

II. The said Duties payable by Heirs, &c. before any other Debts;

levied by Distress; By whom Duties on Burial of Infants, paid; on the Burial of Wives.

And bee it further enacted by the authority aforesaid That the several and respective duties and su[m]ms of money granted as aforesaid upon the burials of the several persons before mentioned as the same shall severally become due and payable shall bee answered and paid to his Majesty his Heires and Successors for the aforesaid terme of Five yeares by the respective heires executors or administrators of every such person soe buried as aforesaid before any other debts or duties whatsoever And in default of payment thereof to the Collectors of the said duty upon demand the same shall bee charged upon and levied by distresse upon the lands tenements and hereditaments or the goods and chattels of the persons soe buried in such manner as herein after is directed and the respective duties hereby charged upon the burial of any person who shall att the time of his or her death be under the age of One and twenty yeares shall bee answered and paid by the father of such person (if liveing att the time of the death of such person under age) and if the father bee then dead by the mother if she bee then liveing or otherwise by the Guardian Trustee Executor or Administrator of such person and the duty charged upon the burial of any wife shall bee paid by the husband of such wife.

III. Duties on Births for Five Years.

And be it further enacted by the authority aforesaid That from and after the said First day of May for and dureing the terme of Five yeares and noe longer there shall bee raised levied and paid to his Majesty his Heires and Successors for and upon the birth of every person (except as herein after is excepted) who shall bee borne within the said terme of Five yeares att any place within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed the several and respective duties and su[m]ms of money herein after mentioned (that is to say.)

Duty on Births of all Persons, (Exception),

For and upon the birth of every person and child (except the child or children of such as receive Alms) the sum of Two shillings

and further on the Birth of Eldest Son of a Duke; and every other Child, &c. by any other Husband;

And for and upon the birth of every eldest son of every person of the degree of a Duke of England Scotland or Ireland or of his wife by any other husband after his death the su[m]m of Thirty pounds over and above the said Two shillings And for and upon the birth of every other son or daughter of such Duke or his wife by any other husband after his death the sum of Five and twenty pounds over and above the said Two shillings

the Eldest Son of a Marquis, &c.

And for and upon the birth of every eldest son of every person of the degree of a Marquesse of any of the said Three Kingdomes or of his wife by any other husband after his death the su[m]m of Five and twenty pounds over and above the said Two shillings

and every other Child, &c.;

And for and upon the birth of every [other (fn. 3) ] son or daughter of such Marquesse or of his wife by any other husband after his death the su[m]m of Twenty pounds over and above the said Two shillings

of the Eldest Son of an Earl; and every other Child, &c.;

And for and upon the birth of every eldest son of every person of the degree of an Earle of any of the said Three Kingdomes or of his wife by any other husband after his death the su[m]m of Twenty pounds over & above the said Two shillings And for and upon the birth of every other son or daughter of such Earle or of his wife by any other husband after his death the su[m]m of Fifteene pounds over and above the said Two shillings

of the Eldest Son of a Viscount; and every other Child, &c.;

And for and upon the birth of the eldest son of every person of the degree of a Viscount of any of the said Three Kingdomes or of his wife by any other husband after his death the su[m]m of Seventeen pounds Tenne shillings over and above the said Two shillings And for and upon the birth of every other son or daughter of such Viscount or of his wife by any other husband after his death the su[m]m of Thirteen pounds six shillings and eight pence over and above the said Two shillings

of the Eldest Son of a Baron; and every other Child, &c.

And for and upon the birth of every eldest son of every person of the degree of a Baron of any of the said Three Kingdomes or of his wife by any other husband after his death the sum of Fifteen pounds over and above the said Two shillings And for and upon the birth of every other son or daughter of such Baron or of his wife by any other husband after his death the su[m]m of Twelve pounds over and above the said Two shillings

the Eldest Son of a Baronet, &c.;

And for and upon the birth of every eldest son of every person of the degree of a Barronett Knight of the Order of the Bath or Knight Batchelor the su[m]m of Five pounds over and above the said Two shillings

of the Eldest Son of a Sergeant, &c.;

And for and upon the birth of every eldest son of a Serjeant att Law Esquire or Gentleman the su[m]m of Twenty shillings over and above the said Two shillings

of Younger Children of Baronets, &c.;

And for and upon the birth of every younger son or daughter of Baronetts Knights of the Bath Knights Batchelors Serjeants att Law Esquires or Gentlemen or soe reputed or owneing or writeing themselves as such the su[m]m of Twenty shillings over and above the said Two shillings

of Children of Archbishops, &c.;

And for and upon the birth of every son or daughter of an Arch-Bishopp Bishopp Deane Arch-Deacon Canon Prebendary Doctor of Divinity Law or Physick the sum of Twenty shillings over and above the said Two shillings

of Children of Persons of Real Estate of £50 per Annum, and Personal Estate of £600 and upwards.

And for and upon the birth of every son or daughter of every person haveing a real Estate of the value of Fifty pounds per Annum or upwards or a personal Estate of the value of Six hundred pounds or upwards and not hereby otherwise charged under any of the Ranks Orders Qualifications or Degrees herein before mentioned the su[m]m of Tenne shillings over and above the said Two shillings.

IV. The above Duties answered;

by the Father; the Mother; or the Guardian.

And bee it further enacted by the Authority aforesaid That the said several and respective su[m]ms of money soe imposed as aforesaid for and upon the birth or births of any child or children within the Kingdom or the Dominion or Towne aforesaid shall bee charged upon and answered and paid unto his Majesty his Heires and Successors for the aforesaid terme of Five yeares by the father if liveing att the time of the birth of any such child or children and if hee shall bee dead att the time of such birth by the mother of such child or children soe borne And in case of the death of such father and mother att the time of the birth by such person or persons who shall take upon him her or them the guardianshipp or care of such child or children soe borne to bee reimbursed again in the first place out of the real or personal Estate of such child or children soe borne (if any) to bee levyed in such manner as is herein after directed.

V. Duties on Marriages for Five Years.

And bee it further enacted by the Authority aforesaid That from and after the said First day of May for and dureing the said terme of Five yeares there shall bee raised levyed and paid to his Majesty his Heires and Successors for and upon every marriage of any persons (except as herein after is excepted) who shall bee married within the said terme of Five yeares and noe longer att any place withing the Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed the several and respective duties and sums of money herein after mentioned (that is to say)

Duty on Marriages of all Persons, (Exception), and further on the Marriage of a Duke; of a Marquis;

For and upon the respective marriage of every person (except such as receive Alms) the su[m]m of Two shillings and six pence

further on the Marriage of a Duke;

And for and upon the marriage of every person of the degree of a Duke of England Scotland or Ireland the su[m]m of Fifty pounds over and above the said Two shillings and six pence

of a Marquis;

And for and upon the marriage of every person of the degree of a Marquesse of any of the said Three Kingdomes the su[m]m of Fourty pounds over and above the said Two shillings and six pence

of an Earl;

And for and upon the marriage of every person of the degree of an Earle of any of the said Three Kingdomes the sum of Thirty pounds over and above the said Two shillings and six pence

of a Viscount;

And for and upon the marriage of every person of the degree of a Viscount of any of the said Three Kingdomes the su[m]m of Five and twenty pounds over and above the said Two shillings and six pence

of a Baron;

And for and upon the marriage of every person of the degree of a Baron of any of the said Three Kingdomes the su[m]m of Twenty pounds over and above the said Two shillings and six pence

of the eldest Son of a Duke;

And for and upon the marriage of every eldest son of a Duke of any of the said Three Kingdomes the su[m]m of Thirty pounds over and above the said Two shillings six pence

of the younger Son of a Duke;

And for and upon the marriage of every younger son of such Duke the su[m]m of Five and twenty pounds over and above the said Two shillings and six pence

of the eldest Son of a Marquis;

And for and upon the marriage of every eldest son of a Marquesse of any of the said Three Kingdomes the su[m]m of Five and twenty pounds over and above the said Two shillings and six pence

of the younger Son of a Marquis;

And for and upon the marriage of every younger son of such Marquesse the su[m]m of Twenty pounds over and above the said Two shillings and six pence

of the eldest Son of and Earl;

And for and upon the marriage of every eldest son of an Earle. of any of the said Three Kingdomes the sum of Twenty pounds over and above the said Two shillings [and (fn. 4) ] six pence

of the younger Son of an Earl;

And for and upon the marriage of every younger son of such Earle the su[m]m of Fifteene pounds over and above the said Two shillings and six pence

of the eldest Son of a Viscount;

And for and upon the marriage of every eldest son of a Viscount of any of the said Three Kingdomes the su[m]m of Seventeene pounds and tenne shillings over and above the said Two shillings and six pence

of the younger Son of a Viscount;

And for and upon the marriage of every younger son of such Viscount the su[m]m of Thirteen pounds six shillings and eight pence over and above the said Two shillings and six pence

of the eldest Son of a Baron;

And for and upon the marriage of every eldest son of a Baron of any of the said Three Kingdomes the su[m]m of Fifteene pounds over and above the said Two shillings and six pence

of the younger Son of a Baron;

And for and upon the marriage of every younger son of such Baron the su[m]m of Twelve pounds over and above the said Two shillings and six pence

of a Baronet;

And for and upon the marriage of every person of the degree of a Baronett of any of the said Three Kingdomes or of Nova Scotia the su[m]m of Fifteene pounds over and above the said Two shillings and six pence

of a Knight of the Bath;

And for and upon the marriage of every person that is a Knight of the Order of the Bath the su[m]m of Fifteene pounds over and above the said Two shillings and six pence

of a Knight Bachelor;

And for and upon the marriage of every person that is a Knight Batchelor the su[m]m of Tenne pounds over and above the said Two shillings and six pence

of the King's Sergeant at Law;

And for and upon the marriage of every Serjeant att Law being the Kings Serjeant the su[m]m of Twenty pounds over and above the said Two shillings and six pence

of every other Serjeant;

And for and upon the marriage of every other Serjeant att Law the su[m]m of Fifteene pounds over and above the said Two shillings and six pence

of an Esquire;

And for and upon the marriage of every Esquire or reputed Esquire or owneing or writeing himselfe to bee such the su[m]m of Five pounds over and above the said Two shillings and six pence

of a Gentleman;

And for and upon the marriage of every Gentleman or reputed Gentleman or owning or writing himselfe to bee such the su[m]m of Twenty shillings over and above the said Two shillings and six pence

of the younger Son of a Baronet, &c.;

And for and upon the marriage of every younger son of a Baronett Knight of the Bath Knight Batchelor Serjeant att Law Esquire or Gentleman or reputed Esquire or Gentleman or writing or owneing themselves as such the su[m]m of Twenty shillings over and above the said Two shillings and sixpence

of an Archbishop;

And for and upon the marriage of every person of the degree of an Arch-bishopp the su[m]m of Fifty pounds over and above the said Two shillings and sixpence

of a Bishop;

And for and upon the marriage of every person of the degree of a Bishopp the su[m]m of Twenty pounds over and above the said Two shillings and six pence

of a Dean;

And for and upon the marriage of every person of the degree of a Deane of any Cathedral or Collegiate Church the su[m]m of Tenne pounds over and above the said Two shillings and six pence

of an Archdeacon;

And for and upon the marriage of every person of the degree of an Arch-Deacon the su[m]m of Two pounds and Tenne shillings over and above the said Two shillings and six pence

of a Canon or Prebendary;

And for and upon the marriage of every person of the degree of a Canon or Prebendary of any Cathedral or Collegiate Church the sum of Two pounds and Tenne shillings over and above the said Two shillings and six pence

of a Doctor of Divinity, Law, or Physick; or Sons of Archbishops, &c.;

And for and upon the marriage of every person of the degree of a Doctor of Divinity Law or Physick the su[m]m of Five pounds over and above the said Two shillings and six pence

of Sons of Archbishops, &c.;

And for and upon the marriage of every son of an Arch-Bishopp Bishopp Deane Arch-Deacon Canon Prebendary Doctor of Divinity Law or Physick the su[m]m of Twenty shillings over and above the said Two shillings and six pence

of every Person having a Real Estate of £50 per Ann. or a Personal Estate of £600 and up wards; of the Son of every such Person.

And for and upon the marriage of every person having a real estate of the value of Fifty pounds per annum or upwards or a personal estate of the value of Six hundred pounds or upwards and not otherwise hereby charged [und (fn. 5) ] the several dignities ranks orders qualifications or degrees herein before mentioned the su[m]m of Twenty shillings over and above the said Two shillings and six pence

of the Son of every such Person

And for and upon the marriage of every son of every such person or persons haveing such real or personal estate as aforesaid the su[m]m of Tenne shillings over and above the said Two shillings and six pence.

VI. The said Duties to be paid by the Husband.

And bee it further enacted by the authority aforesaid That the several and respective duties and su[m]ms of money soe to bee raised and paid by marriages as aforesaid as the same shall severally become due and payable shall bee charged upon and answered and paid to his Majesty his heires and successors for the aforesaid terme. of Five yeares by the husband upon demand.

VII. Duties on Bachelors above 25 Years (Exception), for Five Years.

And bee it further enacted by the authority aforesaid That every person inhabiting and residing or which shall inhabitt and reside in the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed being a Batchelor. above the age of Five and twenty yeares (except such as receive Alms) shall from and after the said First day of May dureing the said terme of Five yeares or soe long time thereof as hee shall continue a Batchelor and noe longer pay to his Majestie his Heires and Successors the sum of One shilling yearely.

VIII. Duty on Widowers having no Child (Exception), for Five Years.

And bee it further enacted by the authority aforesaid That every person inhabiting and resideing [in (fn. 6) ] or which shall inhabitt and reside in the Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed being a Widdower and haveing noe Child or Children (except such as receive Almes) shall from and after the said First day of May dureing the said terme of Five yeares or soe long time thereof as hee shall continue a Widdower and noe longer pay unto his Majesty his Heires and Successors the su[m]m of One shilling yearely.

IX. A further Duty on Bachelors and Widowers above. 25 Years, being

And bee it further enacted by the authority aforesaid That from and after the said First day of May all and every person and persons of the several orders ranks degrees and qualifications herein after mentioned inhabiting and residing or which shall happen to inhabit and reside in the Kingdom of England Dominion of Wales and Towne of Berwick upon Tweed being Batchelors above the age of Five and twenty yeares or Widdowers without any Child or Children shall pay to his Majesty his Heires and Successors yearely dureing the said terme of Five years or for soe long time thereof as they shall continue unmarried and noe longer the several and respective duties and su[m]ms of money hereinafter mencõed over and above the said yearely su[m]m of One shilling (that is to say.)

a Duke;

Every person of the degree of a Duke of England Scotland or Ireland the yearely su[m]m of Twelve pounds and Tenne shillings

a Marquis;

And every person of the degree of a Marquesse of any of the said Three Kingdomes the yearely su[m]m of Tenn pounds

an Earl;

Every person of the degree of an Earle of any of the said Three Kingdomes the yearely su[m]m of Seven pounds and Ten shillings

a Viscount;

Every person of the degree of a Viscount of any of the said Three Kingdomes the yearely su[m]m of Six pounds and Five shillings

a Baron;

Every person of the degree of a Baron of any of the said Three Kingdomes the yearely su[m]m of Five pounds

eldest Son of a Duke;

Every eldest son of a Duke of any of the said Three Kingdomes the yearely su[m]m of Seven pounds and Ten shillings

younger Son of a Duke;

Every younger son of such Duke the yearely su[m]m of Six pounds and Five shillings

eldest Son of a Marquis;

Every eldest son of a Marquesse of any of the said Three Kingdomes the yearely su[m]m of Six pounds and Five shillings

younger Son of a Marquis;

Every younger son of such Marquesse the yearely su[m]m of Five pounds

eldest Son of an Earl;

Every eldest son of an Earle of any of the said Three Kingdomes the yearely su[m]m of Five pounds

Every younger son of such Earle the yearely su[m]m of Three pounds and fifteen shillings

younger Son of an Earl;

Every eldest son of a Viscount of any of the said Three Kingdomes the yearely su[m]m of Foure pounds seven shillings and six pence

younger Son of a Viscount;

Every younger son of such Viscount the yearely su[m]m of Three pounds six shillings and eight pence

younger Son of a Viscount; eldest Son of a Baron;

Every eldest son of a Baron of any of the said Three Kingdomes the yearely su[m]m of Three pounds fifteen shillings

younger Son of a Baron;

Every younger son of such Baron the yearely su[m]m of Three pounds

a Baronet;

Every person of the degree of a Baronett of any of the said Three Kingdomes or of Nova Scotia the yearely su[m]m of Three pounds and fifteene shillings

Knight of the Bath;

Every person that is a Knight of the Order of the Bath the yearely su[m]m of Three pounds [and (fn. 7) ] fifteene shillings

a Knight Bachelor;

Every person who is a Knight the Batchelor the yearely su[m]m of Two pounds ten shillings

Bachelor:

Every Serjeant att Law being the Kings Serjeant the yearely su[m]m of Five pounds

The King's Sergeant;

Every other Serjeant att Law the yearely su[m]m of Three pounds fifteene shillings

a Sergeant at Law; an Esquire

Every Esquire or reputed Esquire or owning or writing himselfe to bee such the yearely su[m]m of One pound five shillings

a Gentleman;

Every Gentleman or reputed Gentleman or soe owning or writeing himselfe to bee such the yearely su[m]m of Five shillings

an Archbishop:

Every person of the degree of an Arch-Bishopp the yearley su[m]m of Twelve pounds and ten shillings

a Bishop;

Every person of the degree of a Bishopp the yearely, su[m]m of Five pounds

a Dean;

Every person of the degree of a Deane of any Cathedral or Collegiate Church the yearely su[m]m of Two pounds and ten shillings

an Archdeacon;

Every person of the degree of an Arch-Deacon the yearely su[m]m of Twelve shillings and six pence

a Canon or Prebendary

Every Canon or Prebendary of any Cathedral or Collegiate Church the yearely su[m]m of Twelve shillings [and (fn. 8) ] six pence.

Doctor of Divinity, Law, and Physic;

Every person of the degree of a Doctor of Divinity Law or Physick the yearely su[m]m of One pound and five shillings

a Son of an Archbishop, &c.

Every son of an Arch-Bishopp Bishopp Dean Arch-Deacon Canon Prebendary Doctor of Divinity Law or Physick the yearely su[m]m of Five shillings

Persons of Real Estate of £50 per Ann. or of Personal Estate of £600 and upwards; Sons of such Persons,

Every other person haveing a real estate of the value of Fifty pounds per annum or upwards or a personal estate of the value of Six hundred pounds or upwards and not charged under any of the orders ranks degrees or qualifications aforesaid the yearely su[m]m of Five shillings

Sons of such Persons; Duty to be paid Half-yearly.

And every son of such person haveing such real or personal estate the yearely su[m]m of Two shillings and Six pence which said several and respective yearely su[m]ms hereby charged shall bee paid by Two equal halfe yearely payments att the Two most usual feasts in the yeare (that is to say) att the feasts of Saint Michael the Arch-angel and the Annunciation of the Blessed Virgin Mary.

X. No Person to be doubly charged.

Provided alwayes and bee it enacted That noe person shall by virtue of this Act bee doubly charged for or in respect of the several titles honours or degrees but that every such person shall be charged and chargeable for such title honour or degree onely as is highest rated by this Act.

XI. Commissioners under c. 3. ante, to be Commissioners for executing this Act.

Commissioners to meet upon 30th April; and may divide themselves; and to direct Precepts to Inhabitants, &c. requiring them to appear; then to read the Rates, and charge them; and to prefix a Day and Place to bring in Certificate of Names of Persons chargeable,; and the Sums they ought respectively to pay upon Burials, &c; Penalty; and to return Collectors for the First Year; Parish to be answerable for their Payments; Assessor, before he acts, to take the Oaths of 1 W. & M. Sess. 1. c. 8. and also the following Oath.

And bee it further enacted by the authority aforesaid That for the better execution of this Act and for the ordering and levying of the several su[m]ms of money soe as aforesaid limitted and appointed to bee paid the persons nominated and appointed to bee Commissioners for putting in execution an Act, of this present Session of Parliament intituled An Act for granting to his Majestie an aid of Foure shillings in the pound for One yeare and for applying the yearely su[m]m of Three hundred thousand pounds for Five yeares out of the Duties of Tonnage and Poundage and other su[m]ms of money payable upon merchandizes exported and imported for carrying on the warr against France with vigour shall bee Commissioners for putting in execution this present Act and the powers therein contained within all and every the severall and respective Counties Ridings Cities Boroughs Cinque-Ports Townes and places for the First yeare of the said terme of Five yeares for which the duties hereby imposed are granted Which said Commissioners in order to the speedy execution of this Act shall (in their respective Counties Cities Boroughs Townes and places for which they are appointed Commissioners) respectively meet together att the most usuall or common place of meeting within such of the said Counties Cities Boroughs Townes and places respectively att or before the Thirtieth day of April One thousand six hundred ninety five and the said Commissioners or soe many of them as shall bee present at the First general meeting or the major part of them may by their consents and agreements divide as well 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 priveledged or not priveledged in such manner as to them ( (fn. 9) ) seem meet And shall direct their several or joint precept or precepts to such inhabitants and such number of them as they in their discretions shall think most convenient to bee Presenters and Assessors requiring them to appeare before the said Commissioners att such time and place as they shall appoint not exceeding. Ten days And att such their appearances the said Commissioners or soe many of them as shall meet shall openly read or cause to bee read unto them the several Rates and Duties in this Act mentioned and openly declare the effect of their charge unto them and how and in what manner they ought and should make their certificates and assessments according to the several 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 in writeing of the names sirnames estates degrees titles and qualifications of all and every the persons dwelling or residing within the limits of those places with which they shall bee charged dividing them into several columns as they are in quality estate and qualification and the names of all other persons chargeable by this Act and the su[m]ms they are or ought [to pay respectively (fn. 10) ] upon burials births or marriages and for their being unmarried according to the rules and directions of this Act without concealment love favour dread or malice upon pain 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 or limits of those parishes or places where they shall bee Assessors respectively to be Collectors of the several Rates and Duties granted to His Majestie by this Act which shall grow due and payable within the First yeare of the said terme of Five yeares For whose paying unto the Receiver General to bee appointed by his Majestie his Deputy or Deputies in manner following such moneys as they shall bee charged withall the parish or place by whom they are soe imployed shall bee answerable And every Assessor soe as aforesaid appointed or to bee appointed shall before hee take upon him the execution of the said imployment take the oaths mentioned and required to bee taken by an Act made in the Parliament held [in (fn. 11) ] the First yeare of the reigne of King William and Queen Mary intituled An Act for the abrogating the oaths of Allegiance and Supremacy and appointing other oaths and alsoe take an oath to bee 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 intituled An Act for granting to his Majestie certaine Rates and Duties upon marriages births and burials and upon Batchelors and Widowers for the terme of Five yeares for carrying on the warr against France with vigor to bee duely and impartially assessed according to the best of your skill, and knowledge and therein you shall spare noe person for favour or affection nor any person grieve for hatred or ill-will.

Which Oaths Two Commissioners may administer.

Which oaths any Two or more of the Commissioners in the County City or Place where the said assessment is to bee made have hereby power and are hereby required to administer.

XII. Certificates of Assessments to be returned to the Commissioners, before 13th of May 1695.

On Return of Certificates, Three Commissioners may issue Warrants for Collection; Collectors to demand Rates, and pay same to Receiver General, who is to hasten Collectors; and in default, to levy by Distress.

And bee it further enacted by the authority aforesaid That the Rates and Assessments charged by this Act shall bee ascertained and the certificates thereof returned to the Commissioners att or before the Thirteenth day of May One thousand six hundred ninety five And upon the delivery and returning of such Certificates or Assessments unto the said Commissioners they or any Three or more of them shall forthwith issue out and deliver their warrants or estreats to such Collectors as aforesaid for the speedy collecting and levying of the said Assessments as they shall respectively become due and payable and all moneys and rates due thereupon according to the intent and directions of this present Act of all which the said Collectors are hereby required to make demand of the parties chargeable therewith or att the places of their last abode within Tenn days after the said Duties hereby granted shall respectively become due and payable And to pay in the same within Twenty days after the receipt thereof att such place as the Commissioners shall appoint unto the respective Receiver General his Deputy or Deputies who are hereby impowered and required to call upon and hasten the Collectors to the said payment And in default of such payment to levy by warrant under the hands and seales of any Two or more of the Commissioners upon the Collectors by distresse and sale of his and their goods and chattells such su[m]m and sums of money as hee hath received and as ought by him to have been paid and is not paid by reason of his failure in doing his duty according to the direction of this Act.

XIII. Duplicate of Assessment delivered to Receivers General, who are to pay into Exchequer Half-yearly, or oftener if required by Treasury.

On Return of Certificates, Three Commissioners may examine Presenters; If Commissioners suspect the Value, or that Persons, &c. are omitted, they may summon Party; Persons summonednot appearing; Penalty; Power to Commissioners to examine into the Degrees of Persons charged; Allowance to Receiver General.

And bee it further enacted That a true duplicate of the said Assessments bee in convenient time made out and delivered unto the respective Receivers General so as every of them may bee duely charged to answer their respective collections and receipts And that the respective Receivers General shall pay the several sums of money by them received by virtue of this Act into His Majesties Exchequer by Halfe yearely payments att the two most usual feasts of the yeare (that is to say) the feast of Saint Michael the Arch-Angel and the feast of the Annunciation of the Blessed Virgin Mary or sooner or oftner if thereunto required by the Commissioners of His Majesties Tresury or by the High Tresurer or Commissioners of the Tresury for the time being And upon the returne of any such certificate the said Commissioners or any Three or more of them shall and may if they see cause examine the presenters thereof And if the said Commissioners or any Three or more of them within their several limitts shall att the time of the returne of the certificates or within Twenty days after have certaine knowledge or vehemently suspect 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 certificate mentioned is or are of a higher degree or quality or of a greater estate then in the said certificate is mentioned or is otherwise undercharged or not duely charged according to the direction of this Act the said Commissioners or any Three or more of them shall have power to summon such person or persons to appeare before them att a day and place prefixed to bee examined touching the rates and duties aforesaid or touching other matters which may any way concerne the premisses And if any person or persons summoned to bee soe examined shall neglect to appeare having not a reasonable excuse for such his default every person soe making default shall pay unto his Majestie double the sum of the 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 all lawfull ways and meanes to examine and enquire into the degrees ranks qualifications and estates of such persons as are charged by this Act and to sett such rate or rates upon every such person or 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 paid into the Receipt of the Exchequer And that every Collector shall have Three pence in the pound for what money hee shall pay to the Receiver General his deputie or deputies.

XIV. Commissioners' Clerks to have 1d. per Pound for writing Warrants, &c. ; Persons neglecting, &c. to pay Rates.

Collector to distrain, and to keep the Distress Four Days at Owners Charge; then, if no Payment, appraised and sold, and Overplus restored; Officer breaking open Houses, &c. in the Day-time, to call to his Assistance Constables, &c. who are to be aiding; Persons appointed to pay Duties neglecting, &c. If no Distress, Commissioners or Justices may imprison; Persons aggrieved after Notice of Assessment may complain, and Commissioners may abate or increase Assessment, and then estreat Assessment into Exchequer.

And for the careful writing and transcribing the said warrants estreats and duplicates in due time bee it further enacted That the Clerks of the Commissioners 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 their deputy or deputies One peny in the pound of all such money as hee shall have received by virtue of such warrants or certificates who is hereby appointed and allowed to pay the same accordingly 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 person to pay upon demand made by the Officer or Collector of the place according to the precept or estreats to him delivered by the Commissioners appointed by this Act itt shall and may bee lawfull to and for such Officer or Collector who are hereby thereunto authorized and required for Non payment thereof to distraine the person or persons soe refusing by his or their goods or chattells 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 respective sums of money due by this Act within the said Foure dayes 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 coming by the said sale (if any bee) over and above the charges of taking and keeping the said distresse to bee immediately restored to the owner thereof And moreover it shall and may bee lawfull to break open (in the day time) any House and (upon warrant under the hands and seales of Two or more of the said Commissioners) any chest trunk box or other things where any such goods are calling to their assistance the Constable Tythingman and Headborough within the Counties Cities Townes and places where any refusal neglect or resistance shall bee made which said Officers are hereby required to bee aiding and assisting in the premises as they will answer the contrary att their Peril And if any person or persons appointed to pay any of the duties charged by this Act shall refuse or neglect to pay the said su[m]m or su[m]ms soe appointed to bee paid by the space of Ten Days after demand as aforesaid where noe sufficient distresse can or may bee found whereby the same may bee levied in every such case Two or more of the Commissioners or Two Justices of the Peace by this Act appointed for any such City County or Place are hereby authorized by Warrant under their Hands and Seals to committ such person or persons to the Common Goal there to bee kept without Bail or Mainprize until payment shall bee made And if any person certified assessed or rated find him or her selfe agrieved with such assessing or rating and doe within Ten Days after Notice of such Assessments given as herein after is directed by reading thereof in the Church complaine to the said Commissioners who signed or allowed their Rate they or any Three or more of them shall and may within Ten days next after such Complaint particularly examine the party soe complaining upon his or her Oath of his or [her (fn. 12) ] Rank Degree Qualification or Estate and upon due Examination or Knowledge thereof abate defalk encrease or enlarge the said Assessment and the same soe abated encreased or enlarged 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 determining of such Complaints and Appeals accordingly.

XV. Justices of Peace of Counties to be Commissioners during the last Four Years.

And bee it further enacted That for the better and more effectual putting in execution of this Act the Justices of the Peace of the several and respective Counties Ridings Cities Townes Boroughs and Places within the Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed shall and are hereby appointed Commissioners for and dureing the foure last yeares of the said terme of five yeares for which the duties imposed by this Act are granted who are hereby authorized and required from time to time to putt in execution the several powers and authorities hereby granted them according to the several directions of this Act.

XVI. At the End of each of the Five Years Collectors to cause a Copy of Assessment signed by them, with the necessary Alterations and Names of Collectors for the succeeding Year, to be delivered to Two or more Justices;

Justices to peruse the same, and if they suspect that Persons are omitted who ought to be named in Certificate or that the Quality, or Estate is not truly stated, then they may summon such Persons. Such Persons neglecting to appear, to pay double; and the said Justices may examine into the Degrees and Estates of such Persons; and may enlarge or abate Assessment; Justices after Examination to sign and allow Assessments, and appoint Collectors, and deliver such Assessment to them; Collectors to act, under Penalties herein mentioned.

And bee it further enacted for the better and more equal chargeing the duties ariseing by this Act that att the end of every yeare of the said terme of five yeares for which the said duties are hereby granted the Collectors for the next preceding yeare shall cause a copy of the respective assessments given to them and of the collection made by them for such Division Parish or Place for which they were appointed Collectors respectively to bee fairely written and signed by them but with such alterations therein as shall bee necessary by reason of the death change of quality or degree or removal of any person or persons or otherwise and att the bottom thereof shall write or cause to bee written the names of two or more of the most substantial inh[ab]itants of the respective Cities Townes Boroughs Divisions or Places for which they were Collectors [whom (fn. 13) ] they in their judgement shall think fitt to bee appointed Collectors of the said duties within the said Cities Boroughs Towns Divisions or Places respectively for the ensueing yeare and the said Collectors are hereby appointed and required to deliver or cause to bee delivered the said assessment soe fairely written and signed by them together with the names of the persons nominated by them as fitt to bee Collectors for the yeare ensueing or a true duplicate thereof signed as aforesaid unto two or more Justices of the Peace for the respective Counties Ridings Cities Townes Divisions or Places for which they were appointed Collectors respectively within the space of ten days after the end of every yeare of the said terme of five yeares for which the duties mentioned in this Act are granted which Justices of the Peace are hereby authorized and required strictly to peruse the same and examine the presenters thereof and if the said Justices or any two of them within their several Limits or Divisions shall att the time of the delivery of such Certificates or Assessments or within ten days after have certaine knowledge or have cause to suspect that any person or persons who ought to bee mentioned in the said certificates or assessments is or are omitted or that any person or persons in the said [certificates (fn. 14) ] mentioned is or are of a higher degree or quality or of a greater estate then in the said certificate is mentioned or is otherwise undercharged or not duely charged according to the direction of this Act the said Justices or any two of them shall have power to summon such person or persons to appeare before them att a day and place prefixt to bee examined touching the rates and duties aforesaid or touching other matters which may any ways concern the premisses And if any person or persons summoned to bee soe examined shall neglect to appeare not haveing a reasonable excuse for such his default every person soe makeing default shall pay unto his Majesty double the su[m]m of the rate he should or ought to have been sett att And moreover the said Justices of the Peace to whom such certificates or assessments shall bee delivered or any two of them or any other two Justices of the Peace of the respective Counties where such assessment shall bee made shall have power and are hereby required by all lawfull ways and meanes to examine and enquire into and concerning the several degrees ranks qualifications and estates of such persons as are chargeable by this Act and thereupon to enlarge alter abate or diminish the said assessments soe delivered to the said Justices soe that such rate or rates may bee sett and imposed upon every such person or persons as shall bee according to the true intent and meaning of this Act And the said Justices of the Peace or any three or more of them shall after such perusal and examination thereof sett their hands to the said respective assessments testifying their allowance thereof and shall likewise no[m]iate and appoint two of the persons named in the said certificate or assessment to bee Collectors for the respective Divisions & Places for which they were soe presented and shall forthwith deliver or cause to bee delivered such assessment soe by them allowed of unto the respective persons by them nominated to bee Collectors for the yeare ensuing who are hereby strictly enjoyned and required to collect and pay the several rates and duties soe rated and assessed according to the directions herein before contained for and touching the Collectors of the said duties hereby granted and under the several penalties and forfeitures hereby inflicted upon Collectors for neglect or not performance of their duty.

XVII. Collectors, within Six Days after Delivery of Assessment or Certificates to them, to deliver same or a Copy to the Parson; Penalty £5; who is to read the same on the next Sunday in the Church, on the like Penalty.

And bee it further enacted by the authority aforesaid that the [said (fn. 15) ] several and respective Collectors of the duty granted by this Act shall every yeare dureing the continuance thereof within the space of six days after the respective assessments or certificates shall bee to them delivered deliver over the same or a true copy thereof unto the respective Parson Vicar Rector or Curate for the respective Parish Divisions or Places for which they are appointed Collectors under the penalty of forfeiting the su[m]m of Five pounds to his Majestie And the said Parsons Rectors Vicars and Curates are hereby required under the like penalty of Five pounds to bee forfeited to his Majestie for every offence on the next Lords day commonly called Sunday after the receipt thereof openly and publickly to read or cause the same to bee read in the Church immediately after divine service in the morning to the end that every person thereby rated or charged may have notice of such rate or charge and if hee or they find him or themselves agrieved thereby they may complaine and appeal according to the directions of this Act.

XVIII. During the last Four Years, on Complaint made within Ten Days after such Reading in Church, the Justices who allowed the Rate and the other Justices in Quarter Sessions may examine Party complaining on Oath as to his Rank and Estate, and may thereupon increase or abate Assessment and deliver the same to the Collectors, who are to act thereon under the Penalties herein mentioned.

Collectors and Receivers General to pay Monies collected; Penalty.

And bee it further enacted by the authority aforesaid that dureing the foure last yeares of the said terme of five yeares for which the duties imposed by this Act are granted upon complaint made by any person or persons rated or assessed by virtue of this Act to the Justices of the Peace who signed or allowed his or their rate or assessment within Ten days after such notice as aforesaid given by reading the respective rates and assessments in the Church as before is directed the said Justices who signed or allowed the said rates or any Two of them together with the other Justices of the said County Riding City or Place where such assessment was made are hereby impowered att their next Quarter Sessions after such complaint particularly to examine the parties soe complaining upon his or her Oath of his or her rank degree qualification or estate and upon due examination or knowledge thereof to abate encrease defalk or enlarge the said assessments or any of them and the same soe abated encreased or enlarged shall bee certified and delivered by them unto the respective Collectors of the said Duties for their better direction in the collecting thereof who are hereby required to collect and pay the same according to the directions of this Act under the several penalties and forfeitures hereby inflicted upon Collectors for neglect of or not performing their Duty And a true Duplicate thereof shall bee in convenient time by them made out and delivered unto the respective Receivers General soe as every of them may bee duely charged to answer their respective collections and receipts And the said Collectors and Receivers General are hereby required to pay all and every the su[m]ms which shall bee by them collected or received att any time dureing the continuance of this Act att such times and places and in such manner and under such penalties & forfeitures for non payment thereof as herein before is directed.

XIX. Appeals determined, final.

And bee it further enacted That all appeals once heard and determined by virtue of this Act shall bee final without any further appeal upon any pretence whatsoever.

XX. Persons in Holy Orders to keep a Register of Marriages, Christenings, and Burials;

Free Access thereto without Fee; Penalty £100.

And bee it further enacted for the better levying and collecting the duties granted by this Act That all Persons in Holy Orders Deans Parsons Deacons Viccars Curates and their or any of their Substitutes doe within their respective Parishes Precincts and Places take an exact and true account and keep a register in writing of all & every person or persons married buried christened or borne in his or their respective Parishes or Precincts or in such common Burying-places as their respective Parishioners are usually buried in to which book or register the Collectors for the respective Parishes and Places and all other persons concerned shall have free accesse to view the same att all seasonable times without any fee or reward And if any such Parson or Minister shall refuse or neglect to keep a true register thereof as before is directed such Parson or other Minister soe offending shall forfeit the su[m]m of One hundred pounds to bee recovered by such person as shall sue for the same in any of his Majesties Courts of Record att Westminster by any action of Debt Bill Plaint or Information wherein noe Essoign Wager of Law or Protection shall bee allowed and wherein the Prosecutor shall recover his full Costs the moiety of which forfeiture shall bee to the use of the Kings Majestie his Heires and Successors and the other moiety to the persons who shall informe and sue for the same.

XXI. Parents to give Notice of Birth within Five Days to Collectors.

Collector to give Certificate to Parent; Child born dead, Certificate thereof to be produced to Collector; Penalty 40s.

And bee it further enacted by the authority aforesaid That the Parents of every Child which shall bee borne att any time within the said terme of Five yeares or one of them shall within Five days after such Birth give notice to the Collectors or one of them of the Parish or Place where such Child was borne and of the Christian Name of such Child and the day of its Birth And the said Collectors or one of them shall thereupon give a Certificate in writing under his or their hands unto such Parent testifying that such notice was given without fee and reward for the same And in case any Child shall bee borne dead then one of the Parents thereof shall bring a Certificate under the hands of Two or more persons testifying the same unto the said Collectors or one of them and in case any Parent shall neglect to give notice as aforesaid hee shall forfeit the su[m]m of Forty shillings one moiety thereof to the Kings Majestie and the other moiety to the Informer.

XXII. Letters Patent, &c. of Exemption from Subsidies, &c. not to exempt from the Duties granted by this Act.

All Non obstantes in such Letters Patent void.

And bee it further enacted by the authority aforesaid That noe Letters Patents granted by the Kings Majestie or any of his Royal Progenitors or to bee granted by his Majestie 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 Inh[ab]itants 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 made or to bee. made in bar of any Act or Acts of Parliament for the supply or assistance of his Majestie are hereby declared to bee void and of none effect [And (fn. 16) ] such Letters Patents Grants or Charters or any Clause of Non Obstante or other matter or thing therein contained or any Law or Statute to the contrary notwithstanding.

XXIII. Parents, Guardians, &c. liable for Infants;

such Parents, &c. neglecting to pay, Proceedings against them; Allowance of such Payment to Parents, &c.

And bee it further enacted by the authority aforesaid That where any person or persons chargeable with any rates or assessments by this Act imposed shall bee 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 bee 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 itt shall and may bee lawfull to proceed against him in the like manner as against any other person or persons making default of payment as herein is mentioned and all Parents Guardians and Tutors making payment as aforesaid shall bee allowed all and every the su[m]ms. paid for such Infants upon his or their accounts

XXIV. Lodgers and Servants taxed where refident;

Absentees where last abiding in the Realm.

And bee it further enacted That every person rated or assessed by virtue of this Act shall bee rated att such place where hee or she shall bee resident att the time of the execution of this Act and all persons not being Housholders nor having a certaine place of abode and all Servants shall bee taxed att the place where they shall bee resident att the time of the execution of this Act and if any person who ought to bee taxed by virtue of this Act shall att the time of this assessment bee out of the Realme such person shall bee rated therefore in such County City or Place where hee was last abiding within the Realme.

XXV. 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 That if any Person or Persons by reason of his or their having several Mansion Houses or Places of Residence or otherwise shall bee doubly charged by occasion of this Act then upon Certificate made by any two or more of the Commissioners for the County Riding City or Place of his or their personal Residence under their Hands and Seales of the su[m]m or su[m]ms charged upon him or them and in what capacity or respect hee or they were soe charged which Certificate the said Commissioners are required to give without delay fee or reward And upon Oath made of such Certificate before any Justice of the Peace for the County or Place where the said Certificate shall bee made (which Oath the said Justice of Peace is hereby authorized and required to administer) then the Person or Persons soe doubly ( (fn. 17) ) shall for soe much as shall bee soe certified bee discharged in every other County City or Place And if any other Person that ought to bee taxed by virtue of this Act shall by changing ( (fn. 18) ) place place of residence or by any other fraud or covin escape from the taxation and not bee taxed and the same bee proved before the Commissioners 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 Three Months next ensueing after such tax made every Person that shall soe escape from the taxation and payment shall bee charged upon proof thereof att double the value of soe much as hee should or ought to have been taxed att by this Act and the said double value (upon Certificate thereof made into the Excheq[ure] by the Commissioners or Justices before whom such Proof shall bee made) to bee levied of the Goods Lands and Tenements of such Person.

XXVI. Householders to give Account of Lodgers to Assessors.

Penalty £5.

And for the better discovery of all such persons as are charged by virtue of this Act bee it further enacted by the Authority aforesaid That every Housholder shall upon the demand of the Assessors or Collectors of the respective Parishes or Places give an Account of the Names Degrees Qualifications and Estates of such Persons as shall sojourne or lodge in their respective Houses under the Penalty of forfeiting to His Majestie the su[m]m of Five Pounds to bee levied and recovered in such manner as other Penalties in this Act mentioned are to bee levied and recovered.

XXVII. Heir paying Duties on Burial, or if same levied on Lands descended, Heir may recover from Executor.

Provided always and bee it further enacted That if the Heire of any Person dying shall pay the Duties charged by this Act upon the burial of such person or if the said Duties shall bee levied by virtue of this Act upon the Lands Tenements or Hereditaments descended to such Heir from the person upon whose burial the said Duties became due that then such Heire his Executors or Administrators shall bee intituled to recover soe much from the Executors or Administrators of such Person out of Assetts of the said Testator or Intestate by Action of Debt to bee brought in any of His Majesties Courts of Record att Westminster

XXVIII. Collectors keeping Monies collected in their Hands;

Imprisonment of Persons, and Estates Real and Personal seized; and Commissioners may appoint a Meeting on Notice; and if Monies so detained be not satisfied, Commissioners present at such Meeting may sell Estates so seized for Payment.

And it is further enacted and declared That if any Collector that shall by virtue of this Act bee appointed for the Receipt of any su[m]ms of money thereby to bee assessed shall neglect or refuse to pay any su[m]m or su[m]ms of money which shall bee by him received as aforesaid and to pay the same as in and by this Act is directed and shall detaine in his or their Hands any money received by them or any of them and not pay the same att such time as by this Act is directed the Commissioners 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 Heires Executors or Administrators wheresoever the same can bee discovered and found And the said Commissioners who shall soe seize and secure the estate of any Collector or Collectors shall bee and are hereby impowered to appoint a time for the general meeting of the Commissioners for such County Riding City Towne or Place and there to cause publick Notice to bee given att the place where such meeting shall bee appointed Six days att least before such general meeting And the Commissioners present att such general meeting or the major part of them in case the moneys detained by any such Collector or Collectors bee not paid or satisfied as it ought to bee according to the directions of this Act shall and are hereby impowered and required to sell and dispose of all such Estates which shall bee for the cause aforesaid seized and secured or any part of them and to satisfy and pay into the Hands of the Receiver General the su[m]m that shall bee soe detained in the hands of such Collector or Collectors their Heires Executors or Administrators respectively.

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

Provided and bee it further enacted by the Authority aforesaid That for the avoiding all obstructions and delays in assessing and collecting the sums 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 in and not elsewhere.

XXX. Commissioners within their Division to rate each other for their Personal Estates and Offices; Commissioners to assess the Assessors.

And bee it further enacted by the Authority aforesaid That the Commissioners that shall bee within any County City or Place within the respective limits or the major part of them shall rate and assesse every other Commissioner joyned with them for or in respect of the Rates and Duties hereby granted soe as the residence [or (fn. 19) ] usuall dwelling place of such Commissioner soe to bee assessed bee within the division of such Commissioners by whom hee is assessed And the Commissioners within their divisions shall alsoe assesse every Assessor for all and singuler the Premisses for which by this Act hee ought to bee rated and assessed And as well all sums assessed upon every the said Commissioners and Assessors as the Assessments made and sett by the Assessors aforesaid shall bee levied and gathered as the same should and ought to have been if such Commissioners had not been named Commissioners.

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

Provided alsoe That noe Person inhabiting in any City Borough or Towne Corporate shall bee compelled to bee any Assessor or Collector of or for any part of the Rates & Assessments hereby granted in any place or places out of the limits of the said City Borough or Towne Corporate.

XXXII. Proviso respecting Nomination of Assessors and Collectors in Extraparochial and Privileged Places.

And bee it further enacted That in all priveledged and other places being Extraparochial and not within the Constablewicks or Precincts of the respective Assessors to bee appointed by virtue of this Act the said Commissioners 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 bee 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 Two or more Collector or 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.

XXXIII. No Stay of Prosecution in Actions for Penalties.

Provided alsoe and bee it enacted That noe stay of Prosecution upon any Command Warrant Motion or Order or Direction by non vult ulterius prosequi shall bee had made admitted received or allowed by any Court whatsoever in any Suit or Proceeding by Action of Debt Bill Plaint or Information 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 for or in order to the Conviction or Disability of any Person offending against this Act.

XXXIV. If after Assessment made any Person shall come to reside where he was not rated, and shall not produce Certificate of having paid, Commissioners to assess.

And for the more effectual charging all Persons chargeable with any of the Duties ariseing by virtue of this Act Bee it enacted by the Authority aforesaid That if after the Assessments directed by this Act shall bee made any Person shall come to inhabit or reside in any Division or Place where such Person was not rated or taxed the Comissioners 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 she was assessed and hath paid the Duties ariseing by such Assessment in some other Place the said Comissioners shall and are hereby required to cause such Person to bee assessed and the money ariseing by such Assessment to bee levyed and paid according to the true intent and meaning of this Act.

XXXV. Assessor, &c. neglecting or refusing to do his Duty, Commissioners to fine, not exceeding £20.

Two Commissioners may require Account from Receiver General, and may levy; If Controversy concerning Commissioners, Commissioners concerned to withdraw; All Questions determined by Commissioners; Receivers General to give Head Collectors Receipts gratis; Collectors to deliver a Schedule to Receiver General of Defaulters; and returned by him into the Exchequer.

And bee it further enacted That if any Assessor Collector or other Person appointed by the Commissioners shall wilfully neglect or refuse to performe his Duty in the due [and speedy (fn. 20) ] Execuc[i]on of this Act the said respective Com[m]issioners or any Three or more of them may and shall by virtue of this Act impose on such Person or Persons soe refuseing or neglecting their Duties any fine not exceeding the su[m]m of Twenty pounds for any one Offence the same to bee levied and certified as aforesaid 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 His Majesties Exchequer according to the directions of this Act And in case of a failure in the premisses the said Commissioners or any Two or more of them are hereby required to cause the same to bee [forthwith (fn. 20) ] levyed 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 Co[m]missioners 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 all questions and differences that shall arise touching any of the said Rates Taxes Assessments or Levies 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 Deputies shall, give acquittances gratis to the said Collectors for all moneys of them received in pursuance of this Act which acquittances 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 Seals signed and allowed by any Two or more of the said respective Commissioners containing the names and sirnames and places of abode of every person as well Peer as Commoner within their respective collection that shall make default of payment of any of the su[m]ms that shall bee rated or assessed on such person for such rate or duty 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 his Majesties Exchequer whereupon every person soe making default of Payment may bee charged by processe of the Court according to the course thereof in that behalfe.

XXXVI. Constables to be aiding in executing Act, and to obey Precepts of Commissioners.

Provided always and bee it enacted That all Constables Headboroughs Tythingmen and other his 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.

XXXVII. In Action 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 any issue joyned may give this Act and the special matter in evidence And if the Plaintiffe or Prosecutor shall become nonsuit or forbeare further prosecution or suffer discontinuance or if a Verdict passe against him the Defendant and Defts shall recover their treble costs for which they shall have the like remedy as in any cases where costs by the Law are given to Defendants.

XXXVIII. Monies collected to be paid by particular Collectors to Receiver General; of which be is to give Notice to Commissioners, as herein mentioned.

Receipt of Receiver General, &c. a Discharge to Collector.

And bee 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 Boroughs Townes Parishes and Places who shall collect the same unto such Receiver General as shall by his Majestie bee appointed to receive the same or the Deputie or Deputies of such Receiver General to bee appointed under his hand and seale whereof notice shall bee given by the Receiver General unto the Co[m]missioners or any Two of them within their respective Divisions within Tenne Days after their first General Meeting and soe from time to time within Ten 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 of them shall bee a sufficient discharge unto every such Collector.

XXXIX. Proviso as to Collectors travelling to pay.

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

XL. Receiver General returning Rates to be in Arrear, or setting Insuper, when Rates have been paid;

Penalty to Party; Penalty to the King.

And for the better preventing such unjust vexations as might bee occasioned by such persons as shall bee appointed Receivers General of any of the su[m]ms of money granted by this Act and to the intent the Receivers General may returne a true account into his Majesties Court of Exchequer of such su[m]s of money as shall bee received by them and every of them their and every of their deputie and deputies Bee it further enacted by the authority aforesaid that if any such Receiver General shall returne or certifie unto the said Court any su[m]m or su[m]ms of money to bee in arrear or unpaid after the same have been received either by such Receiver General or 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] 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 the damages that shall bee thereby occasioned the said damags to bee recovered by Action of Debt Bill Plaint or Information in which noe Essoin Protection or Wager of Law shall bee allowed nor any more then one Imparlance and shall alsoe forfeit to his Majestie his heires and successors double the su[m] that shall bee soe unjustly certified or returned or caused to bee sett insuper.

XLI. Commissioners not liable to Penalties of 25 Car. 11. 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 liable for or by reason of such execution to any of the penalties mentioned in an Act made the five and twentieth yeare of King Charles the Second for the preventing of dangers which may happen from Popish Recusants.

XLII. Penalties how levied.

Provided alwaies and bee it enacted that all penalties and forfeitures to bee incurred for any Offences against this Act for which there is noe particular way of levying herein before prescribed or appointed shall bee levied by warrant under the hands and seales of two or more of the respective Co[m]missioners of the Division or Place where any 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 distraining the same.

XLIII. Collector neglecting, &c. to deliver Copy or Duplicate of Assessment signed, and Names of Collectors; Penalty £20.

Provided [alwayes (fn. 21) ] and bee it enacted That if any Collector appointed by virtue of this Act to collect the duties hereby granted shall neglect or refuse to deliver a copy or duplicate fairely written and signed by him of the assessment by which hee collected the said duties together with the names of two or more of the Inhabitants of the Parish or Place for which hee was Collector to bee appointed Collectors for the yeare next ensueing att such time and in such manner as herein before is directed every Collector soe offending shall forfeit the su[m]m of twenty pounds to his Majestie to bee recovered and levied in such manner as herein is directed.

XLIV. Duty on Burial of Person relieved under Statute for Relief of Poor to be paid by Churchwardens of Parish where such Person was last relieved, and allowed in Account; on Default, Distress and Punishment.; Demand at the House where Person died a good Demand.

Provided always & bee it enacted that the several duties & su[m]ms. of money due and payable by this Act for and upon the burial of any person who in his life time and att the time of his death was relieved where hee inh[ab]ited by virtue of any Act of Parliament made for relief of the poor shall bee paid & answered to his Majestie by the Churchwardens and Overseers of the Poor for that Parish or Place where such person was last relieved or maintained out of such money as they shall receive for the relief of the Poor of their respective Parishes or Places and shall bee allowed the same upon their accounts and in default of payment the said Churchwardens and Overseers shall bee lyable to bee distrained upon and otherwise prosecuted and punished in such manner as any other persons neglecting or refuseing to pay the duties payable by them upon demand are hereby made lyable to bee distrained upon or prosecuted. Provided always that a demand att the house where the person died upon whose burial any duty is payable by this Act [of (fn. 22) ] the money due for such burial shall bee construed and deemed to bee a good demand thereof by virtue of this Act.

XLV. Recital that poor Parishes would be burthened if liable for Duty on Burials of Persons receiving Alms.

Churchwardens to deliver on Oath to Mayor, &c. a List of poor Persons buried in the preceding Year on whom the Duty is payable; and, on Delivery thereof, Mayor, &c. to cause the Duties paid to be raised on the Cities, &c. in general with other Charges for the Relief of the Poor, and thereout to repay the said Churchwardens, &c.

And whereas in Cities Corporations and other great Townes where there are more Parishes then one and the poor people in the same doe generally live in the skirts or outsides of such Cities Corporations & other great Towns and in case such poor parishes should by virtue of this Act bee lyable to pay the tax laid upon the burial of every person which received alms within their respective Parishes it would bee extreamely burthensome For remedy whereof bee it enacted by the authority aforesaid that the Churchwardens and Overseers of every Parish in every City or Corporation or Liberties or Suburbs thereof and of every great Towne who have more Parishes then one as aforesaid shall dureing the continuance of this Act upon or before the Tenth day of May in every yeare deliver unto the Mayor Chief Magistrate or Head Officer or Officers of every such City Corporation or great Towne a schedule or list in writing which shall containe the name of every poor person buried in their respective Parishes within the yeare preceding and for whose burial they paid the duty imposed by this Act upon delivery whereof such Churchwardens Overseers of the Poor or some of them shall make Oath before the said Mayor Justice of the Peace Chief Magistrate or Head Officer of the truth of the said Schedule or List (which oath they are respectively hereby impowered to administer) and after delivery of such Schedules or Lists in manner aforesaid the said Mayors Chief Magistrates or other Head Officers shall respectively cause all the said su[m]ms soe paid by the said respective Churchwardens or Overseers of the Poor upon the burial of every such poor person in the said several Schedules mentioned to bee taxed upon the several Cities Corporations and great Townes in general with other charges for relief of the Poor and in the like manner and within Two months after the same shall bee assessed shall cause payment to bee made to the respective Churchwardens and Overseers of the Poor for the Yeare preceding of all such su[m]m and su[m]ms of money as they respectively paid in their respective parishes for the burial of poor persons in the same Yeare.

XLVI. Receivers General &c. to deliver their Accounts yearly, between 1st May and 1st November, to the Auditors of the Imprest, who are to examine Accountants upon Oath;

and in making such Accounts the said Receivers, &c. are to produce proper Vouchers; Such Accounts to be declared according to the Course of the Exchequer.

And bee it further enacted by the authority aforesaid That such Receiver or Receivers General or other person or persons who is or shall bee imployed in the receiving collecting or paying the several duties upon marriages births and burials and alsoe upon Batchelors and Widdowers by this Act granted shall and are hereby required between the First day of May One thousand six hundred ninety six and the First day of November following and soe from yeare to yeare yearely att those times dureing the continuance of this Act to deliver in their respective accounts thereof to his Majesties auditors of the imprests for the time being or one of them who shall bee and are hereby from time to time respectively authorized to examine upon Oath the said Receiver or Receivers General or other person or persons Accomptants which are or shall bee imployed in raiseing receiveing and collecting the said duties of what su[m]m or su[m]ms of money was or were by them or any of them respectively raised collected or received within the time of such their accounts and likewise what part thereof was by them or any of them paid into the receipt of his Majesties Exchequer or by virtue of any Warrant of Privy Seal or Warrant of the Lord High Tresurer or Co[m]missioners of his Majesties Tresury for the time being otherwise paid and to whom and for what Service or Services And in making the said accounts to and before the said Auditors or one of them they are to produce proper vouchers for every su[m]m or su[m]ms of money soe by them or any of them raised received and paid according to the ancient methods of the Exchequer to the end it may appeare upon record what the same amounted to in a yeare for which such account or accounts shall bee made and what thereof was paid and to whom and for what use and service uses and services as aforesaid and what remains unpaid and rests insuper upon each respective Receiver and Collector And such account or accounts soe to bee taken by the said Auditor is and are to bee declared before the Lord Tresurer or Lords Co[m]missioners of the Tresury and Chancellor of the Excheq now and for the time being according to the course of the Exchequer in such cases.

XLVII. Proviso as to Marriages in Places exempt from Visitation.

Parson, &c. unduly marrying any Persons; Penalty £100..

And bee it further enacted by the authority aforesaid That noe person shall bee married att any place pretending to bee exempt from the visitation of the Bishop of the Diocesse without a licence first had and obtained except the Banns shall bee published and certified according to Law And that every Parson Vicar and Curate who shall marry any persons contrary to the true intent and meaning hereof shall forfeit the su[m]m of One hundred pounds to bee recovered by action of Debt Bill Plaint or Information in any of his Majesties Courts of Record one moiety whereof to the King his Heires and Successors and the other moiety to the Informer who shall sue for the same and shall for the second offence bee suspended ab officio & beneficio for the space of Three yeares.

XLVIII. Proviso for Fellows, &c. in the Universities.

And whereas the Fellows; Students Scholars and Exhibitioners of the Foundations or Endowments of any College or Hall in the Two Universities are by the Statutes in their respective Colleges and Halls to bee displaced from their Places and maintenance therein if they shall marry bee it enacted by the authority aforesaid That the rates and taxes by this Act imposed or to bee imposed on Batchelors shall nor extend to such Fellows Students or Scholars of Houses or Scholars having Exhibitions in any such Colleges or Halls any thing herein contained to the contrary notwithstanding.

XLIX. Master or Mistress of Family in which Infant shall die to pay the Duty on Burial of Infants not residing with their Parents at the time of their Death; on default, Distress.

Such Master or Mistress so paying may recover the Amount of such Payment from the Estate of the Infant, or from the Father or Guardian, &c.

Provided always and bee it further enacted That where any person under the age of One and twenty yeares shall not bee resident att the time of his or her death with his or her Father or Mother That in such case the Master or Mistrisse of the Family or House where such person shall dye shall pay the several duties and su[m]ms of money which shall become due and payable by virtue of this Act for and upon the burial of such person And in default of payment the said duties and su[m]ms of money shall bee levyed by distresse and sale of the goods and chattells of such Master or Mistresse or otherwise as by this Act is directed touching the duties, payable by virtue thereof And such Master or Mistresse paying such duties as aforesaid shall and is hereby intituled to deduct and retaine soe much as hee or shee shall soe pay out of the estate of such person soe dying in his or her hands And in case such Master or Mistresse shall not have sufficient estate in his or her hands belonging to the person deceased then such Master or Mistresse shall and is hereby intituled to demand & recover soe much money as hee or she shall soe pay from the Father of such person if living and if there [shall (fn. 23) ] bee noe Father living then from such person who was or took upon him or her selfe to bee Guardian or Trustee of such Child by action of debt to bee brought in any of his Majesties Courts of Record att Westminster wherein noe Essoigne Wager of Law or Protection shall bee allowed.

L. Upon a Burial for which a Duty of 20s. is payable (Exception) the Party liable to pay to deliver to Collector a Certificate of the Name, Title, &c. of such deceased Person, and of the Parents.

Such Certificate to be transmitted to Receiver General, who is to deliver same to Officer of Arms, to be filed in the College of Arms.

And for the better preserving the Genealogies Descents and Alliances of the Nobility and Gentry bee it further enacted by the authority aforesaid That upon the burial of every person or persons of any the degrees ranks titles or qualities aforementioned for which a duty of Twenty shillings or upwards is charged by this Act (except such persons as are charged onely for or in respect of their having Fifty pounds per annum or Six hundred pounds personal estate) the party lyable to pay the said duty shall deliver or cause to bee delivered to the Collector or Collectors appointed by this Act a Certificate in Writing under his or her hand and seale engrossed in Parchm or otherwise expressing the name sirname title quality office and employment (if any) of such deceased person with the age time of death place of burial marriages and issue and the ages of such issue together with the names sirnames titles and qualities of the parents of such deceased persons which Certificates shall bee transmitted to the Receiver General his deputy or deputies who shall deliver them to the Kings Heraulds and Pursuivants of Arms And the said Officers of Arms shall thereupon forthwith number schedule and digest the same in alphabetical order in Books to bee provided for that purpose and shall file upp the Originals in the College of Arms for publick use and shall bee answerable for the keeping thereof without any Fee or Reward for soe doeing.

LI. Clause for Loan of £650,000; at Interest at £8 per Cent. per Ann.

And bee it enacted by the authority aforesaid 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 to his Majestie into the receipt of his Exchequer upon the creditt of this Act any su[m]m or su[m]ms of money not exceeding the su[m]m of six hundred and fifty thousand pounds in the whole and to have and receive for the forbearance of all such moneys as shall bee lent interest not exceeding the rate of Eight pounds per centum per annum.

LII. Officers to keep distinct Accounts of Duty.

And bee it further enacted and ordained by the authority aforesaid That all and every the Officer and Officers who shall bee concerned in the levying collecting and receiving the duties ariseing by this Act doe keep a seperate and distinct account thereof and the same shall from time to time bee brought and paid into the Receipt of the Excheq[uer].

LIII. Books provided.

Tally or Loan to Lender and Warrant for Interest, payable every Three Months; 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, and loss of Office; By Deputy; Penalty and Incapacity; Auditor, Clerk of the Pells, or Teller not making Payments in due Order; Penalty; How all such Penalties to be recovered.

And bee it further enacted by the authority aforesaid That there shall bee provided and kept in his Majesties Excheq[uer] (that is to say) in the Office of the auditor of the Receipts one Book in which all moneys that shall bee paid into the Excheq[uer] by: virtue of this Act shall bee entred and registred apart and distinct from all other moneys paid or payable to his Majestie upon any account whatsoever And that all and every person and persons Natives or Foreigners Bodies Politick or Corporate who shall lend any money to his Majestie upon the creditt of this Act & pay the same into the Receipt of the Excheq[uer] shall im[m]ediately have a Tally of Loan struck for the same and an order for his or their repayment beareing the same date with the Tally in which order shall bee alsoe contained a Warrant for payment of interest for forbearance not exceeding the rates aforesaid for his or their consideration to bee paid every Three months until the repayment of his or their principal And that all Orders for repayment of money shall bee 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 bee paid in course according as their orders shall stand registred in the said Book soe as that the person Native or Foreigner his or their Executors Administrators or Assignes who shall have his her or their order or orders first entred in the said Book shall bee taken and accounted as the first person 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 soe 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 or Assignes successively without p[re]ferrence of one before another and not otherwise and not to bee divertible to any other use intent or purpose whatsoever and that noe fee reward or gratuity directly or indirectly bee demanded or taken of any of his Majesties Subjects for providing or makeing of any such Books Registers Entries View or Search as aforesaid or in or for the payment of money lent or the interest as aforesaid by any of his Majesties Officer or Officers their Clerks or Deputies on pain of payment of treble damags to the party grieved by the party offending with Costs of Suit or if the Officer himselfe take or demand any such fee or reward then to lose his place alsoe and if any undue p[re]ferrence of one before another shall bee 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 bee lyable by action of debt or on the case to pay the value of the debt damages and costs to the party [greved (fn. 24) ] and shall bee forejudged from his place or office And if such preferrence bee unduely made by any his Deputy or Clerk without direction or privity of his Master then such Deputy or Clerk onely shall bee liable to such Action Debt Damages, and Costs and shall bee for ever after uncapable of his Place or Office And in case the Auditor shall not direct or the Clerk of the Pells record or the Tellers make payment according to each persons due place and order as before directed then hee or they shall bee judged to forfeit and their respective Deputies and Clerks herein offending to bee lyable to such Action Debt Damages and Costs in such manner as aforesaid all which said penalties forfeitures damages and costs to bee incurred by any of the Officers aforesaid or any their deputies or clerks shall and may bee recovered by Action of Debt Bill Plaint or Information in any of his Majesties Courts of Record att Westminster wherein noe Essoigne Protection Priveledge Wager of Law Injunction or Order of Restraint shall bee in any wise granted or allowed.

LIV. 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 bee it hereby declared That if it shall happen that several Tallies of Loan or Orders for Payment as aforesaid beare date or bee brought the same day to the Auditor of the Receipt to bee registred then it shall bee interpreted ( (fn. 25) ) noe undue preference which of those hee enters first soe hee enters them all the same day. Provided alsoe that it shall not bee interp[re]ted any undue preference to incurr any penalty in point of payment if the Auditor direct and the Clerk of the Pells record and the Teller pay subsequent orders of the persons that come and demand their money and bring their orders in their course soe as there may bee soe 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 soe reserved and kept in Bank for them.)

LV. Orders for payment of money lent may be assigned by Indorsement.

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

And bee it further enacted by the authority aforesaid That every person or persons to whom any moneys shall bee due by virtue of this Act after order entred in the book or register aforesaid for payment thereof his executors administrators or assignes by endorsement of his order may assigne and transferr his right title interest and benefitt of such order or any part thereof to any other which being 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 entitle such Assignee his Executors Administrators or Assignes to the benefitt thereof and payment thereon and such Assignee may in like manner assigne again and soe toties quoties And afterwards it shall not bee in the power of such person or persons who have or hath made such Assignements to make void release or discharge the same.

LVI.

Provided always and bee it enacted That it shall and may bee lawfull to and for his Majestie his heires and successors out of the duties ariseing by this Act to cause such su[m]m and sums of money to bee expended and paid from time to time for salaries and other incident charges as shall bee necessary in and for the receiving collecting levying or manageing of the same Duties dureing the said terme therein by this Act granted Any thing herein contained to the contrary notwithstanding.

LVII. Quakers, Papists, whether Popish Recusant Convicts or not, and Jews, and other Persons living together as Man and Wife, liable to Duty, and to be levied as in all other Cases.

Notice by the Man to Collector, of such Marriage; Penalty £5.

Provided always and bee it further enacted by the authority aforesaid That all persons comonly called Quakers or reputed such and all Papists or reputed Papists whether they are Popish Recusants Convict or not and all Jews or any other persons who shall cohabitt and live together as man and wife shall and are hereby made lyable to pay the several & respective duties and su[m]ms of money payable upon marriages according to their respective degrees titles orders and qualifications as they ought to have paid by virtue of this Act if they had been married according to the Law of England which duties and su[m]ms of money shall bee collected levied and paid in such manner and subject to such rules and directions and under such penalties and forfeitures as are in this Act specified and conteined for and concerning payment of the several and respective duties payable upon marriages any thing herein contained to the contrary notwithstanding. And upon every pretended marriage which shall bee made by any such person within the said terme of five yeares according to the method and forms used amongst them the man soe entring into such pretended state of matrimony shall within five days after give notice thereof to the Collectors or one of them of the Parish or Place where hee lives and in default of giving such notice hee shall forfeit the su[m]m of five pounds one moiety thereof to the Kings Majesty the other moiety to the informer.

LVIII. Validity not hereby given to such Marriage.

Provided always That nothing herein contained shall bee construed to make good or eff[ect]ual in Law any such marriage or pretended marriage but that they shall bee of the same force and virtue and noe other as they would have been if this Act had never been made.