Charles II, 1662: An Act for establishing an additional Revenue upon His Majestie His Heires & Successors for the better support of His and theire Crown and Dignity.

The public Revenue ought to be in some measure proportioned to the public Expenses

Duties granted.; On Fire Hearths and Stoves in Dwelling Houses, Lodgings, Chambers in Inns of Court, Colleges, &c.

Forasmuch as nothing conduceth more to the Peace and Prosperity of a Nation and the Protection of every single person therein then that the publique Revenue thereof may be in some measure proportioned to the publique Charges and Expences Wee therefore Your Majesties most loyal and obedient subjects the Commons assembled in Parliament haveing duely considered the Premisses doe give and graunt unto Your most Excellent Majestie Your Heires and Successors the Rates and Duties herein after mentioned and do most humbly beseech Your Majesty that it may be 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 the Commons in Parliament assembled and by the Authority of the same That from and after the five and twentieth day of March in the yeare of our Lord God One thousand six hundred sixty and two every dwelling and other House and Edifice and all Lodgings and Chambers in the Inns of Court Innes of Chancery Colledges and other Societies that are or hereafter shall be erected within the Kingdom of England Dominion of Wales and Town of Berwick upon Tweed (other then such as in this act are hereafter excepted and declared) shall be chargeable and by this present act be and are charged with the annual payment to the Kings Majesty His Heires and Successors for every Fire hearth and Stove within every such House Edifice Chambers and Lodgings as aforesaid the sum of Twoe shillings by the yeare to bee paid yearely and every yeare at the Feast of S^t. Michael the Archangell and the Feast of the Annunciac[i]on of the blessed Virgin S^t. Mary by even and equal porc[i]ons the first payment thereof to be paid upon the Feast day of S^t. Michael the Archangell which shall be in the yeare of our Lord One thousand six hundred sixty and two

II. Owners or Occupiers on notice within Six days to deliver to Constables, &c. a true account of Fire Hearths and Stoves.

And to the intent that a just account may be had and taken of all the said Hearths and Stoves by this act intended to be charged Be it enacted by the Authority aforesaid That every Owner or Occupier of every such House Edifice Lodgings and Chambers shall respectively within six dayes after notice given unto him or them by the respective Constables Headboroughs Tithingmen or other such Officers within whose Precinct the said House Edifice Chambers or Lodgings shall bee or by the respective Treasurers or Officers of ( (fn. 1) ) Innes of Court Inns of Chancery or other Officers of the respective Colledges and other Societies aforesaid wherein any such Lodgings and Chambers shall bee, deliver unto the said Constables Headboroughs Tithingmen or other such Officers as aforesaid respectively a true and just account in writing under the hands of such Owners or Occupiers as aforesaid of all the said Hearths and Stoves which are within their several and respective Houses Lodgings and Chambers aforesaid

III. Constables, &c. to require of Occupiers to deliver such Accounts in Writing under their Hands.

On Default, or if no Occupiers, then, on Notice to be fixed on the Door, Constable, &c. may enter and view.; Constable, &c. neglecting; Penalty.; Making false Return; Penalty 40s.

And be it enacted by the Authority aforesaid That the respective Constables Headboroughs Tithingmen or other such Officers within whose limitts any such House or Edifice charged by this act as aforesaid are and the respective Treasurers and other Officers of the respective Inns of Court Inns of Chancery Colledges and other Societies aforesaid shall by the last day of May One thousand six hundred sixty and twoe require the several Occupiers of every such House Edifice Lodging and Chamber aforesaid to deliver in to them respectively Accounts in writing as aforesaid under theire several and respective hands of all such Hearths and Stoves as aforesaid as shall be within theire respective Houses Edifices Lodgings and Chambers and upon receipt of the same or upon default of such Account in writing or in case there be no occupiers then within six dayes after notice in writing fixt to the doore requiring such Account to bee made the said Constables or other Officers respectively as aforesaid shall enter into the said respective Houses in the day time and compare such Accounts and see whether the same be truly made or not And if no such Account be delivered then shall take information by theire own view of the number of such Hearths and Stoves upon pain that every Constable Treasurer and other Officer aforesaid who shall neglect to doe the same shall forfeit for every weeke hee or they shall soe neglect the su[m]m of five pounds and for every false returne wilfully made contrary to this act he or they shall forfeit and lose for every Hearth or Stove so falsely returned or omitted the su[m]m of forty shillings.

IV. Constables, &c. to deliver such Accounts to Quarter Sessions;

with a Note of Names of Persons refusing, &c. to give Account.

And be it further enacted by the Authority aforesaid That the several Constables and other Officers who are hereby authorized to take the account of the aforesaid Hearths and Stoves within theire particular Limits as aforesaid shall at the next Quarter Sessions after the [said (fn. 2) ] last day of May to bee holden for theire respective Counties deliver all such Accounts in writing as they shall receive reforme or take by theire own view unto the Justices of Peace in theire respective Quarter Sessions of the said Counties togeather with a true Note of the names of all such persons whoe shall refuse or neglect to give unto them an account under theire hands of such Hearthes and Stoves within theire respective Houses Edifices Chambers and Lodgings as aforesaid

V. Justices of Peace to cause Accounts of Hearths and Stoves to be enrolled by Clerk of the Peace, and Duplicates signed, to be returned into the Exchequer within One Month

Penalty.; within One Month.

And be it further enacted That the said Justices of Peace shall cause all the said Accounts of the severall Hearthes and Stoves within the respective Counties to bee inrolled by the Clerke of the Peace of the said respective Counties Ridings in Yorkshire and Divisions in Lincolnshire and alsoe a Duplicate thereof in Parchment under the Hands and Seales of three or more of the Justices of Peace of the respective Counties and Places aforesaid who are hereby required to sign the same to bee returned into His Majesties Court of Exchequer within one moneth next after such account delivered unto them att theire respective Quarter Sessions aforesaid upon pain that the Clerke of the Peace of every such County Riding or Division respectively offending therein shall forfeit to His Majesty His Heires and Successors the su[m]m of Two hundred pounds for the first moneth and for the second moneth he shall so neglect every such Clerke of the Peace shall forfeit and lose his or theire place & office and the same shall become void accordingly which forfeiture and penalty shall be recovered and levied as this act directs

VI. Treasurers, &c. of Inns of Court, Colleges, &c. to receive Assessment and give Acquittances,

without Fee.; Acquittances to be a full Discharge.

And to the intent that the Revenue hereby arising to His Ma[jes]tie may from time to time be paid into His Exchequer with as little charge as may be Be it enacted by the Authority aforesaid That the respective Treasurers and other Officers of the Inns of Court Inns of Chancery Colledges and other Societies aforesaid within theire respective jurisdictions and the several Petty Constables Tithing men Headboroughs and such other Officers within the respective Limits Liberties & jurisdictions shall every halfe yeare within six dayes after the said duty shall growe due as aforesaid collect gather and receive the same from the several Occupiers of the said Hearths & Stoves and upon payment thereof shall give several Acquittances (without taking any thing for such Acquittances) unto the several persons who shall pay the same And that such Acquittances shall be a full and perfect discharge to every such person whoe shall pay the same against His Majesty His Heires & Successors so that no person who shall have such Acquittance shall be molested sued or vexed or put to any charge in His Majesties Court of Exchequer or else where.

VII. Persons charged neglecting, &c. to pay.

Distress.

And be it further enacted by the Authority aforesaid That in case any person who is hereby charged or intended to be charged to pay any su[m]m or su[m]ms of money as aforesaid shall refuse or neglect to pay the same that then every person or persons whoe is hereby authorized to collect the same shall and may levy the same by distresse and sale of the goods of the person and persons soe refusing or neglecting rendring unto the said person and persons the overplus of such money as shall remaine in theire hands by the said sale after the said duty and necessary charges of levying the same is discharged as aforesaid

VIII. Constables, &c. to pay to High Constables the monies collected; deducting 2d. in the Pound; and to deliver Names of Persons paying and not paying.

And be it further enacted by the Authority aforesaid That the aforesaid Constables Treasurers and other Officers whoe are hereby authorized to collect the aforesaid duties shall within Twenty dayes next after the aforesaid times at which the said duties shall be due to his Ma[jes]tie as aforesaid pay unto the High Constables of the several hundreds and respective limits all such money as they shall receive for the aforesaid duties receiving an Acquittance without paying any thing for the same and deducting Two pence in the pound for their pains in collecting the same And shall alsoe then in writing under his hand deliver unto the said High Constable the Names of the persons of whom they receive the same and alsoe the Names of such persons who ought to have paid the respective duties yearely charged upon them and have not paid the same where no distresse can be had.

IX. High Constables to pay to Sheriffs, deducting 1d. in the Pound; and to deliver Returns of Constables.

And be it further enacted that the High Constables of the several hundreds and respective limits shall within Ten dayes next after theire several receipts from the said Constables Headboroughs Tythingmen and other Officers pay unto the High Sheriffes of every County all such money as they shall so receive deducting a penny in the pound for theire paines and shall alsoe then deliver or cause to be delivered unto the said High Sheriffs the several returns which they received from the Constables and other Officers aforesaid

X. Sheriffs to return same, with Names of Defaulters, to Exchequer, deducting 4d. in the Pound.

And the respective Sheriffs shall within thirty dayes after he or they shall receive the said moneys from the respective Collectors return the same togeather with the Names of such persons who are defaulters and had no distresse to be found into His Majesties Court of Exchequer deducting Foure pence out of every Twenty shillings and so after that rate whereof Three pence to be for the Sheriffes owne use as a reward of his paines in receiveing and returning the same and One penny to be paid by the Sheriffe to the Clerke of the Peace for his paines to be recovered by the said [ (fn. 3) ] of the Peace by Action of Debt.

XI. Sheriffs of Cities and Towns appointed Collectors;

Constables to deliver to them Duplicates of Accounts of Hearths and Stoves.; The said Sheriffs to give Acquittances without Fees; and pay Monies received by them into the Exchequer, with Names of Defaulters; and may deduct 4d. in the Pound. Officers of Exchequer to discharge such Persons without Fee; and sue out Process where no Distress.

Provided alwaies And bee it enacted that the High Sheriffe of London and Middlesex for the time being for London and so much of the County of Middlesex as lies within the Bills of Mortality other then the Inns of Court and Chancery and the High Sheriffe of Surrey for the time being for the Borough of Southwark and all other Sheriffs of any other City or Town being a County of it selfe for such Cities and Townes respectively shall bee and are hereby made Collectors of and for the several duties ariseing within their several and respective limits For which end and purpose and in those places only the Constables Tithingmen Headboroughs and other Officers shall deliver unto the Sheriffes of the Cities and places aforesaid Duplicates of the same accompts of Hearths and Stoves which the said Constables Headboroughs Tithingmen and other Officers are appointed by this act to take from time to time and to deliver to the Justices of Peace to be inrolled as aforesaid And the said Sheriffes of the Cities and places last before menc[i]oned are hereby enabled to levy the said Duties and required to give acquittances without any Fees as fully and amply to all intents and purposes as in this act is appointed to be done by any other collectors And the said Sheriffes shall from time to time within forty dayes after the said Duties shall be payable by vertue of this act make payment of all the moneys levied into His Majesties Exchequer with a perfect List of the Names of such persons as shall make default of payment where no distresse can be found to be taken Any thing in this act to the contrary notwithstanding And the said Sheriffes shall deduct out of their payments Foure pence in the pound whereof Three pence to be for themselves and One penny for the Clerke of the Peace to be recovered as aforesaid And that his Majesties Officers in his said Court of Exchequer shall discharge all such persons who paid theire respective Duties without taking any Fees for the same and shall alsoe issue out Processe to levy the said Duty upon such persons who shall fail in payment thereof where no distress can be found to be taken according to this act.

XII. Assessments, (except Allowances) to be duly paid into the Exchequer,

and not charged with Pensions, &c. Grants of such Pensions declared void, and Grantees made Accountants to the Crown.

And be it further enacted by the Authority aforesaid That the Revenue and su[m]m of money ariseing by vertue of this ( (fn. 4) ) (except what shall be allowed to the aforesaid Officers and Ministers for collecting the same) shall be duly and constantly paid and answered into His Majesties Court of Exchequer and shall not be particularly charged or chargeable either before it be paid into the Exchequer or after with any Gift Grant or Pension whatsoever And that all and every Grants of any such Pensions and all and every clause of Non obstante therein contained shall be and is hereby declared to bee utterly void and all and every the persons to whom such Grants are passed shall bee and are hereby made Accomptants unto His Majesty His Heires and Successors and shall pay backe all su[m]ms of money received by p[re]tence of such Grant and the Court of Exchequer shall be and is hereby enjoyned to issue out Process accordingly

XIII. In Actions brought for executing act, General Issue may be pleaded.

Treble Costs.

And be it further enacted by the Authority aforesaid That if any Action Bill Plaint Suit or Information shall be commenced or prosecuted against any person or persons for what hee or they shall doe in pursuance or execution of this act such person or persons soe sued shall and may plead the generall Issue not guilty And upon Issue joyned may give this act and the special matter in Evidence and if the Plaintiff or Prosecutor shall become Non suit or suffer discontinuance or if a Verdict pass against him or if upon a Demurrer Judgement pass against him the Defendant shall recover treble Costs for which there shall bee like remedy as in any case where Costs by Law are given to the Defendants

XIV. Account of Increase or Decrease of Hearths and Stoves to be taken and Duplicate sent into the Exchequer. Discharge on Decrease

And be it further enacted by the Authority aforesaid That where any increase or decrease of such Hearths or Stoves shall hereafter happen that an account in writing of the same shall be had and made in like manner as the same is directed to be first taken returned and inrolled by this act and a Duplicate thereof sent into the Exchequer in such sort as is before directed And from thenceforth the Owner or Occupier of such House where such Decrease is shall be discharged proportionably without any further pleading in the Exchequer.

XV. Limitation of Action for Arrears.

Provided alwaies that no person or persons shall be charged prosecuted or brought to account for the Arrerages of any Duty or Arrerages of Revenue raised by this act unless the said Suit shall co[m]mence within twoe yeares and be brought to a Judgement within foure yeares and the Duty levied within five yeares next after the same shall growe due

XVI. Proviso for poor Persons exempt from the usual Taxes.

Provided alwaies that no person who by reason of his poverty or the smallnes of his Estate is exempted from the usual Taxes Payments and Contributions towards the Church and Poor shall be charged or chargeable with any the Duties by this act imposed Any thing herein before to the contrary notwithstanding

XVII. Proviso for Occupiers of Houses under 20s. per Annum, and not occupying Lands of 20s. per Annum, &c. on Certificate.

No Fee for Certificate.

Provided alwaies and be it hereby enacted That if the Church wardens and Overseers of the Poore of the Parish togeather with the Minister of the same or any two of them (whereof the Minister to be one) shall in writing under theire hands yearely certifie theire beleife that the house wherein any person doth inhabit is not of greater value then twenty shillings per annu[m] upon the full improved rent And that neither the person so inhabiting nor any other using the same Messuage hath useth or occupieth any Lands or Tenements of theire owne or others of the yearely value of Twenty shillings per annum nor hath any Lands Tenements Goods or Chattels of the value of Ten pounds in theire owne possession or in the possession of any other in trust for them That then in such case upon such Certificate made to the twoe next Justices of Peace and allowed by them (for which Certificate and allowance no Fee shall be paid) the person on whose behalfe such Certificate is made shall not be returned by the Constable or other Officer And the said house is hereby for that yeare discharged of and from all the Duties by this act imposed Any thing herein to the contrary notwithstanding

XVIII. Procuring Pensions, &c. from the Crown out of this Revenue.

Penalty.

Provided alsoe and be it enacted by the Authority aforesaid That if any person or persons bodies Politique or Corporate shall att any time hereafter procure or accept of from the Kings Majesty His Heires or Successors any Pension Gift or Grant for yeares life or any other Estate or any su[m]m or su[m]ms of money out of the Revenue arising by vertue of this act that then such person or body Politique or Corporate procuring or accepting the same shall forfeite double the value of such Pension Gift or Grant The one Moyetie of which forfeiture shall be to the use of the poor of the Parish or Parishes where the said Offenders be or inhabit to be recovered by the Church wardens the other Moyety to him that will sue for the same by Action of Debt Bill Plaint or Information

XIX. Proviso for Blowing Houses, Ovens, and for Hospitals and Almshouses not of £100 per Year Revenue.

Provided that this act or any thing herein contained shall not extend to charge any Blowing house and Stampe. Furnace or Kiln or any private Oven within any of the houses hereby charged nor any Hearth or Stove within the scite of any Hospital or Alms house for the releife of Poore people whose Endowment and Revenue doth not exceed in true value the su[m]m of One hundred pounds by the yeare

XX. Assessments chargeable on Occupier, and not on Landlord.

Provided that the payments and duties hereby charged shall be charged only on the Occupier for the time being of such Hearth or Stove dwelling in such house whereto such Hearth or Stove shall be belonging his Executors or Administrators and not on the Landlord who lett or demised the same his Heires Executors or Assignes

XXI. Persons indebted in these Duties not privileged as Debtors to the Crown.

Provided alsoe that no person or persons indebted for any the Duties aforesaid shall thereby be priviledged as a Debtor or Debtors to His Majestie His Heires or Successors to sue any person or persons in the Court of Exchequer or to assign any Debt to His Majestie His Heires or Successors towards satisfaction of the same