be_v note_v upon_o the_o say_a specification_n and_o duplicate_v thereof_o person_n give_v a_o account_n in_o their_o specification_n of_o the_o money_n they_o owe_v at_o interest_n the_o commissioner_n be_v satisfy_v therewith_o by_o oath_n or_o otherwise_o shall_v make_v a_o proportionable_a allowance_n or_o deduction_n out_o of_o the_o tax_n provide_v that_o where_o land_n etc._n etc._n be_v and_o from_o 29_o sept._n 1696._o have_v be_v in_o the_o actual_a possession_n of_o any_o person_n for_o debt_n to_o which_o the_o same_o be_v liable_a such_o debt_n be_v not_o to_o be_v charge_v by_o this_o act._n all_o or_o any_o part_n of_o the_o monthly_a payment_n in_o this_o act_n may_v be_v pay_v in_o hammer_v silver_n money_n at_o 5_o s._n 8_o d._n a_o ounce_n at_o any_o time_n before_o 1_o june_n 1697._o if_o the_o assessor_n neglect_v the_o commissioner_n be_v to_o take_v care_n that_o papist_n and_o person_n not_o take_v the_o oath_n be_v double_o charge_v person_n beyond_o sea_n and_o minor_n have_v money_n at_o interest_n in_o this_o kingdom_n their_o trustee_n or_o guardian_n be_v to_o pay_v the_o duty_n receiver_n general_n be_v to_o keep_v a_o distinct_a account_n of_o the_o 3_o s._n in_o the_o pound_n upon_o land_n tenement_n hereditament_n etc._n etc._n and_o every_o such_o receiver_n general_n or_o his_o deputy_n misapply_v any_o part_n of_o the_o money_n arise_v by_o the_o say_a pound_n rate_v of_o 3_o s._n in_o the_o pound_n shall_v forfeit_v 500_o l._n the_o commissioner_n of_o the_o treasury_n or_o lord_n treasurer_n be_v not_o to_o direct_v any_o warrant_n for_o payment_n of_o any_o money_n arise_v by_o the_o say_a pound_n rate_v of_o 3_o s._n otherwise_o than_o into_o the_o exchequer_n nor_o to_o the_o officer_n of_o the_o exchequer_n for_o strike_v any_o tally_n of_o pro_fw-la or_o anticipation_n upon_o the_o same_o nor_o shall_v any_o teller_n charge_v himself_o with_o any_o of_o the_o say_a money_n till_o he_o have_v actual_o receive_v it_o no_o stay_n of_o process_n shall_v be_v make_v for_o any_o of_o the_o penalty_n by_o this_o act_n inflict_v loan_n on_o credit_n of_o contribution_n for_o annuity_n pursuant_n pag_n 123_o to_o a_o act_n 7_o w_n 3._o remain_v unsatisfied_a to_o be_v in_o the_o first_o place_n transferred_n to_o the_o register_n appoint_v for_o the_o tax_n of_o 3_o s._n in_o the_o pound_n and_o in_o the_o next_o place_n all_o money_n lend_v on_o the_o exchequer_n in_o general_n pag_n 125_o between_o 1_o july_n 1696_o and_o 1_o febr._n 1696_o which_o transferred_n order_n of_o loan_n shall_v be_v assignable_a any_o person_n native_n or_o foreigner_n may_v lend_v his_o majesty_n any_o sum_v not_o exceed_v 1500000_o l._n include_v the_o sum_n transfer_v at_o the_o rate_n of_o 8_o l_o per_fw-la cent_n on_o credit_n of_o the_o tax_n of_o 3_o s._n in_o the_o pound_n and_o the_o money_n so_o lend_v on_o this_o act_n be_v not_o to_o be_v tax_v a_o distinct_a register_n be_v to_o be_v keep_v in_o the_o exchequer_n of_o pag_n 126_o the_o produce_v of_o the_o 3_o s._n in_o the_o pound_n and_o the_o interest_n for_o money_n lend_v thereon_o shall_v be_v pay_v in_o course_n pag_n 127_o every_o three_o month_n without_o any_o undue_a preferrence_n by_o the_o officer_n of_o the_o exchequer_n as_o they_o will_v avoid_v pag_n 128_o the_o penalty_n inflict_v by_o the_o act._n order_n of_o loan_n by_o virtue_n of_o this_o act_n be_v enter_v pag_n 129_o be_v make_v assignable_a the_o commissioner_n of_o the_o treasury_n or_o high_a treasurer_n pag_n 130_o may_v issue_v bill_n at_o the_o exchequer_n for_o any_o sum_v not_o exceed_v 1500000_o l._n for_o the_o use_n of_o the_o war_n which_o bill_n shall_v be_v current_n in_o all_o payment_n for_o any_o pag_n 131_o aid_n or_o supply_n for_o the_o war_n for_o the_o year_n 1697_o except_o in_o the_o 3_o s._n in_o the_o pound_n and_o the_o receiver_n and_o collector_n out_o of_o the_o milled_a pag_n 132_o money_n or_o gold_n in_o their_o hand_n be_v to_o pay_v such_o bill_n as_o shall_v be_v bring_v to_o they_o under_o penalty_n of_o forfeit_v double_a the_o sum._n which_o receiver_n upon_o payment_n of_o any_o of_o the_o say_a bill_n into_o the_o exchequer_n be_v to_o have_v tally_n for_o their_o discharge_n and_o the_o bill_n so_o pay_v in_o to_o be_v immediate_o cancel_v and_o the_o money_n pay_v into_o the_o exchequer_n for_o any_o supply_n for_o the_o year_n 1697._o except_o for_o the_o 3_o s._n aid_n shall_v be_v apply_v to_o the_o take_v up_o and_o cancel_v such_o bill_n but_o if_o the_o supply_n for_o the_o year_n 1697._o except_o for_o the_o 3_o s._n aid_n be_v deficient_a of_o 1500000_o l._n authorize_v to_o be_v issue_v in_o bill_n such_o deficiency_n be_v to_o be_v in_o the_o first_o place_n make_v good_a out_o of_o any_o money_n that_o shall_v be_v raise_v by_o any_o act_n of_o next_o session_n of_o parliament_n every_o receiver_n general_n be_v to_o enter_v in_o book_n all_o the_o pag_n 133_o sum_n he_o receive_v the_o name_n of_o each_o collector_n the_o day_n when_o and_o sum_v pay_v how_o much_o in_o hammer_v and_o how_o much_o in_o milled_a money_n or_o gold_n and_o all_o bill_n by_o he_o pay_v in_o pursuance_n of_o this_o act._n which_o book_n be_v to_o lie_v constant_o open_a at_o one_o certain_a place_n within_o his_o receipt_n to_o which_o all_o person_n be_v to_o have_v access_n and_o every_o receiver_n neglect_v to_o keep_v such_o book_n or_o to_o enter_v his_o receipt_n by_o the_o space_n of_o three_o day_n or_o refuse_v any_o person_n to_o inspect_v the_o same_o shall_v forfeit_v 100_o l._n a_o proviso_n that_o 200000_o l._n out_o of_o the_o first_o bill_n to_o pag_n 134_o be_v issue_v or_o the_o first_o money_n arise_v by_o this_o act_n except_o the_o 3_o s_o aid_v and_o loan_n thereupon_o shall_v be_v appropriate_v for_o payment_n of_o soldier_n quarter_n in_o england_n between_o 1_o jan_n 1694._o and_o 1_o jan_n 1696._o not_o otherwise_o satisfy_v before_o 1_o feb._n 1696._o if_o the_o say_a pag_n 135_o quarter_n amount_v to_o so_o much_o and_o that_o it_o shall_v be_v felony_n to_o counterfeit_n the_o say_a exchequer_n bill_n a_o proviso_n that_o this_o act_n shall_v not_o charge_v the_o 50000_o l._n per_fw-la ann_n grant_v in_o trust_n for_o the_o prince_n and_o princess_n of_o denmark_n with_o the_o duty_n of_o 4_o s._n 4_o d._n per_fw-la pound_n all_o person_n not_o charge_v over_o and_o above_o the_o pag_n 136_o 4_o d._n per_fw-la month_n with_o the_o duty_n on_o wage_n pension_n salary_n office_n or_o employment_n of_o the_o yearly_a value_n of_o 8_o l._n or_o for_o their_o own_o land_n or_o tenement_n of_o the_o yearly_a value_n of_o 40_o s._n or_o for_o money_n or_o stock_n of_o the_o value_n of_o 5_o l._n shall_v not_o be_v charge_v with_o the_o 4_o d._n per_fw-la month_n for_o their_o child_n under_o the_o age_n of_o sixteen_o year_n also_o poor_a housekeeper_n who_o by_o reason_n of_o their_o pag_n 137_o poverty_n do_v not_o contribute_v to_o church_n or_o poor_a shall_v not_o be_v charge_v by_o this_o act_n nor_o shall_v it_o extend_v to_o charge_v unfinished_a house_n a_o proviso_n that_o hammer_v money_n shall_v be_v current_a pag_n 138_o at_o 5_o s._n 2_o d._n a_o ounce_n after_o 1_o feb._n 1696_o in_o all_o payment_n except_o where_o it_o be_v direct_v to_o be_v receive_v at_o a_o great_a value_n london_n print_v by_o charles_n bill_n and_o the_o executrix_n of_o thomas_n newcomb_n decease_v printer_n to_o the_o king_n most_o excellent_a majesty_n 1696._o
96_o head_n collector_n of_o those_o that_o make_v default_n of_o payment_n where_o there_o be_v no_o distress_n which_o schedule_n be_v to_o be_v deliver_v to_o the_o receiver_n general_n to_o be_v return_v into_o the_o exchequer_n and_o where_o land_n or_o house_n be_v unoccupied_a and_o no_o distress_n nor_o the_o person_n of_o the_o owner_n to_o be_v find_v within_o the_o county_n such_o person_n name_n be_v to_o be_v certify_v into_o the_o exchequer_n pag_n 97_o and_o process_n thereupon_o be_v to_o issue_n against_o the_o body_n land_n and_o good_n in_o case_n of_o nonpayment_n for_o woodland_n and_o no_o distress_n to_o be_v have_v so_o much_o of_o the_o wood_n timber_n tree_n except_v may_v be_v fell_v and_o sell_v as_o will_v pay_v the_o assessment_n and_o in_o case_n of_o nonpayment_n of_o tithe_n toll_n profit_v of_o market_n fair_n fishery_n or_o pag_n 98_o other_o annual_a profit_v not_o distrainable_a so_o much_o thereof_o may_v be_v seize_v and_o sell_v as_o the_o tax_n amount_v unto_o receiver_n general_n return_v any_o into_o the_o exchequer_n who_o have_v pay_v their_o tax_n be_v to_o forfeit_n treble_a damage_n to_o the_o party_n aggrieve_v and_o to_o his_o majesty_n pag_n 99_o double_v the_o sum_n unjust_o certify_v the_o commissioner_n be_v to_o assess_v each_o other_o within_o their_o division_n and_o be_v also_o to_o assess_v the_o assessor_n pag_n 100_o all_o person_n have_v any_o share_n in_o the_o new-river_n thames_n hyde-park_n marybone_n or_o hampsted_n water_n or_o any_o profit_n arise_v thereby_o or_o any_o stock_n in_o the_o office_n for_o insure_v of_o house_n or_o in_o the_o convex_a or_o other_o light_n or_o in_o the_o king_n print_v house_n shall_v pay_v 3_o s._n in_o the_o pound_n of_o the_o full_a yearly_a value_n and_o pag_n 101_o these_o stock_n or_o share_n and_o all_o company_n of_o merchant_n in_o london_n be_v to_o be_v assess_v by_o the_o commissioner_n appoint_v for_o the_o city_n of_o london_n and_o the_o sum_n to_o be_v pay_v by_o the_o respective_a governor_n treasurer_n or_o receiver_n the_o commissioner_n be_v to_o require_v a_o account_n from_o time_n to_o time_n of_o the_o money_n receive_v by_o the_o receiver_n general_n and_o of_o the_o payment_n thereof_o into_o the_o exchequer_n and_o in_o case_n of_o failure_n to_o cause_v the_o same_o to_o be_v forthwith_o levy_v no_o letter_n patent_n or_o privilege_n shall_v exempt_v any_o from_o payment_n of_o the_o rate_n in_o this_o act._n provide_v that_o no_o person_n be_v compel_v to_o be_v a_o assessor_n pag_n 102_o or_o collector_n out_o of_o the_o limit_n of_o the_o city_n borough_n or_o town_n corporate_a where_o he_o live_v and_o provide_v that_o the_o assessment_n on_o house_n where_o foreign_a minister_n shall_v be_v resident_a shall_v be_v pay_v by_o the_o landlord_n or_o owner_n in_o all_o privilege_a and_o extraparochial_a place_n the_o pag_n 103_o commissioner_n be_v to_o nominate_v two_o person_n in_o or_o near_o the_o say_a place_n to_o be_v assessor_n a_o proviso_n that_o no_o commissioner_n shall_v be_v liable_a to_o the_o penalty_n in_o the_o act_n of_o 25_o car._n 2._o touch_v popish_a pag_n 104_o recusant_n nor_o be_v capable_a to_o act_n before_o he_o have_v take_v the_o oath_n in_o the_o act_n 1_o w._n &_o m._n for_o abrogate_a the_o oath_n of_o allegiance_n and_o supremacy_n and_o also_o the_o oath_n hereby_o appoint_v which_o oath_n any_o two_o of_o the_o commissioner_n be_v to_o administer_v every_o papist_n or_o repute_a papist_n of_o the_o age_n of_o sixteen_o pag_n 105_o year_n or_o upward_o not_o have_v take_v the_o oath_n in_o the_o say_a act_n of_o 1_o w._n &_o m._n be_v to_o pay_v double_a unless_o he_o or_o she_o take_v the_o oath_n within_o ten_o day_n after_o the_o first_o meeting_n of_o the_o commissioner_n every_o person_n of_o sixteen_o year_n of_o age_n or_o upward_o who_o shall_v not_o have_v take_v the_o oath_n before_o the_o time_n of_o the_o execution_n of_o the_o act_n and_o be_v summon_v shall_v refuse_v to_o take_v the_o oath_n or_o neglect_v to_o appear_v before_o the_o commissioner_n in_o order_n thereto_o shall_v pay_v double_a every_o gentleman_n or_o so_o repute_a or_o be_v above_o pag_n 106_o that_o quality_n who_o by_o the_o act_n 3_o w._n &_o m._n for_o the_o quarterly_o poll_n do_v or_o ought_v to_o have_v pay_v double_a and_o shall_v not_o voluntary_o take_v the_o oath_n before_o the_o commissioner_n within_o ten_o day_n after_o their_o first_o meeting_n shall_v pay_v double_a and_o the_o commissioner_n upon_o information_n or_o suspicion_n pag_n 107_o be_v to_o summon_v the_o person_n suspect_v to_o appear_v and_o take_v the_o oath_n but_o quaker_n instead_o of_o the_o oath_n may_v make_v and_o subscribe_v the_o declaration_n of_o fidelity_n 1_o w._n &_o m._n and_o so_o do_v shall_v not_o be_v liable_a pag_n 108_o to_o double_a rate_n provide_v that_o where_o the_o owner_n of_o land_n be_v liable_a to_o double_a rate_n such_o owner_n only_o to_o pay_v the_o double_a rate_n and_o not_o the_o tenant_n notwithstanding_o any_o covenant_n for_o payment_n of_o tax_n a_o proviso_n that_o no_o person_n be_v liable_a to_o the_o pound_n rate_v who_o land_n etc._n etc._n be_v not_o of_o the_o yearly_o value_v of_o 20_o s._n a_o proviso_n that_o the_o chancery_n officer_n within_o the_o liberty_n pag_n 109_o of_o the_o roll_n shall_v be_v there_o assess_v collector_n keep_v any_o money_n in_o their_o hand_n or_o not_o pay_v the_o same_o as_o the_o act_n direct_v be_v to_o forfeit_v 10_o l_o and_o the_o head_n collector_n for_o the_o like_a offence_n 40_o l._n if_o after_o the_o assessment_n any_o person_n remove_v to_o a_o pag_n 110_o place_n where_o they_o be_v not_o rate_v the_o commissioner_n be_v to_o summon_v such_o person_n before_o they_o and_o cause_v they_o be_v due_o rate_v and_o to_o pay_v the_o same_o or_o such_o part_n as_o shall_v be_v unpaid_a the_o king_n bench_n prison_n with_o the_o land_n etc._n etc._n and_o the_o rent_n and_o profit_n of_o the_o marshal_n thereof_o and_o the_o prison_n house_n land_n etc._n etc._n of_o the_o marshalsea_n prison_n and_o office_n and_o perquisites_n of_o the_o marshal_n court_n shall_v be_v assess_v in_o the_o parish_n of_o st._n george_n in_o southwark_n any_o person_n act_v as_o a_o commissioner_n before_o he_o have_v take_v the_o oath_n forfeit_v 500_o l._n to_o the_o king_n the_o water-work_n in_o southwark_n be_v to_o be_v rate_v by_o the_o commissioner_n and_o assessor_n of_o surrey_n and_o those_o in_o westminster_n by_o the_o commissioner_n and_o assessor_n for_o westminster_n receiver_n general_n neglect_v or_o refuse_v to_o return_n duplicate_v of_o the_o assessment_n into_o the_o exchequer_n by_o the_o time_n prefix_v shall_v forfeit_v 50_o l._n and_o be_v incapable_a of_o any_o trust_n from_o his_o majesty_n all_o auditor_n and_o receiver_n be_v to_o allow_v 3_o s._n in_o the_o pound_n out_o of_o any_o fee-farm_n or_o other_o chief_a rent_n payable_a to_o his_o majesty_n or_o the_o queen_n dowager_n or_o any_o other_o by_o grant_n or_o purchase_v from_o the_o crown_n under_o the_o penalty_n of_o 10_o l._n a_o proviso_n that_o rectory_n vicaridge_n or_o curacy_n under_o 40_o l._n per_fw-la an._n shall_v not_o be_v tax_v if_o the_o rector_n vicar_n or_o curate_n reside_v upon_o the_o place_n or_o personal_o serve_v the_o cure_n no_o tenant_n of_o house_n or_o land_n belâ—onging_v to_o college_n hall_n hospital_n almshouse_n or_o school_n who_o by_o their_o contract_n be_v oblige_v to_o pay_v all_o tax_n shall_v be_v exempt_v the_o allowance_n of_o three_o halfpenny_n in_o the_o pound_n to_o the_o commissioner_n clerk_n be_v not_o to_o be_v pay_v till_o they_o have_v transmit_v the_o duplicate_v into_o the_o remembrancer_n office_n and_o have_v a_o certificate_n thereof_o member_n of_o parliament_n be_v to_o be_v assess_v for_o their_o personal_a tax_n of_o 4_o d._n per_fw-la month_n and_o for_o their_o ready_a money_n and_o debt_n where_o they_o usual_o reside_v in_o the_o interval_n of_o parliament_n provide_v that_o if_o their_o usual_a residence_n be_v not_o within_o the_o city_n of_o london_n and_o westminster_n or_o 20_o mile_n of_o the_o same_o they_o shall_v not_o be_v assess_v for_o their_o money_n debt_n stock_n in_o trade_n or_o upon_o land_n until_o twenty_o day_n after_o the_o rise_n of_o the_o parliament_n and_o servant_n attend_v the_o say_a member_n be_v not_o to_o be_v assess_v for_o their_o wage_n until_o the_o time_n aforesaid_a a_o proviso_n that_o upon_o oath_n before_o the_o commissioner_n that_o any_o debt_n contain_v in_o the_o specification_n require_v by_o this_o act_n be_v desperate_a the_o commissioner_n be_v to_o inform_v themselves_o and_o to_o charge_n or_o discharge_v the_o same_o as_o they_o see_v cause_n which_o discharge_n be_v to_o
a_o abstract_n of_o the_o act_n for_o grant_v a_o aid_n to_o his_o majesty_n as_o well_o by_o a_o land-tax_n as_o by_o several_a subsidy_n and_o other_o duty_n payable_a for_o one_o year_n an._n 8_o w._n 3._o pag_n 36_o enact_v that_o all_o person_n of_o what_o estate_n degree_n age_n sex_n or_o condition_n soever_o within_o the_o kingdom_n of_o england_n dominion_n of_o wales_n and_o town_n of_o berwick_n upon_o tweed_n not_o receive_v alm_n shall_v pay_v unto_o his_o majesty_n his_o heir_n and_o successor_n within_o the_o space_n of_o one_o year_n from_o 25_o jan._n 1696._o the_o sum_n of_o 4._o s._n 4._o d._n by_o monthly_a payment_n of_o 4_o d._n per_fw-la month_n reckon_v 28_o day_n to_o each_o month_n the_o first_o payment_n to_o be_v 22_o feb._n 1696._o pag_n 37_o over_n and_o above_o which_o duty_n of_o 4_o d._n per_fw-la month_n all_o servant_n and_o journeyman_n except_o day-labourer_n have_v 4_o l._n per_fw-la ann_n wage_n or_o upward_o and_o not_o exceed_v 8_o l._n per_fw-la ann_n to_o pay_v for_o the_o same_o 13_o d._n per_fw-la l._n for_o one_o year_n by_o like_a monthly_a payment_n of_o 1_o d._n per_fw-la l._n and_o for_o more_o than_o 8_o l._n per._n annum_fw-la wages_n and_o not_o exceed_v 16_o l._n per_fw-la ann_n the_o sum_n of_o 2_o s._n 2_o d._n per_fw-la l._n by_o like_o monthly_a payment_n of_o 2_o d._n per_fw-la l._n pag_n 38_o and_o for_o more_o than_o 16_o l._n per_fw-la ann_n wage_n the_o sum_n of_o 4_o s._n 4_o d._n per_fw-la l._n by_o like_o monthly_a payment_n of_o 4_o d_o per_fw-la l._n pag_n 39_o all_o person_n have_v or_o claim_v any_o pension_n annuity_n stipend_n or_o other_o yearly_a payment_n out_o of_o the_o exchequer_n or_o any_o branch_n of_o his_o majesty_n revenue_n except_o rent_n issue_v out_o of_o land_n tenement_n or_o hereditament_n or_o charge_v upon_o the_o same_o and_o such_o annuity_n as_o be_v or_o shall_v be_v exempt_v by_o act_n of_o parliament_n to_o pay_v for_o the_o same_o 4_o s._n 4_o d._n per_fw-la l._n for_o one_o year_n by_o like_a monthly_a payment_n of_o 4_o d._n per_fw-la l._n pag_n 40_o all_o person_n that_o have_v or_o be_v to_o have_v receive_v or_o enjoy_v any_o salary_n fee_n or_o wages_n or_o any_o perquisites_n allowance_n poundage_n gratuity_n reward_n emolument_n income_n or_o profit_n whatsoever_o arise_v by_o any_o commission_n office_n or_o employment_n ecclesiastical_a civil_a or_o military_a under_o his_o majesty_n his_o heir_n or_o successor_n or_o under_o the_o queen_n dowager_n the_o prince_n or_o princess_n of_o denmark_n or_o under_o lord_n of_o manor_n or_o any_o other_o person_n and_o all_o their_o clerk_n deputy_n assistant_n and_o substitute_n except_o military_a officer_n in_o muster_n in_o the_o army_n navy_n or_o ordnance_n to_o pay_v for_o the_o same_o 4_o s._n 4_o d._n per_fw-la l._n for_o one_o year_n by_o like_a monthly_a payment_n of_o 4_o d._n per_fw-la pound_n pag_n 41_o all_o sergeant_n at_o law_n barrister_n attorney_n solicitor_n public_a notary_n scrivener_n chancellor_n commissary_n official_o register_n advocate_n proctor_n apparitor_n or_o practise_v as_o such_o broker_n to_o pag_n 42_o merchant_n factor_n and_o other_o person_n act_v by_o commission_n from_o merchant_n all_o practiser_n in_o physic_n and_o chirurgery_n apothecary_n and_o all_o other_o profession_n not_o charge_v by_o the_o last_o forego_v clause_n to_o pay_v 4_o s._n 4_o d._n for_o one_o year_n for_o every_o 20_o s._n arise_v by_o their_o practice_n or_o profession_n by_o like_a monthly_a payment_n of_o 4_o d._n per_fw-la l._n pag_n 43_o all_o person_n have_v any_o estate_n in_o ready_a money_n or_o in_o debt_n at_o interest_n within_o or_o without_o the_o realm_n or_o owe_v upon_o mortgage_n judgement_n statute_n recognizance_n bond_n bill_n note_n or_o other_o security_n except_o loan_n and_o debt_n from_o his_o majesty_n and_o arrear_n of_o rent_n to_o pay_v 25_o s._n for_o one_o year_n for_o every_o such_o 100_o l._n by_o twelve_o monthly_a payment_n of_o 2_o s._n 1_o d._n for_o every_o 100_o l._n and_o so_o proportionable_o for_o a_o great_a or_o lesser_a sum_n a_o farthing_n per_fw-la l._n each_o month_n the_o first_o payment_n to_o be_v 25_o febr._n 1696._o and_o thenceforth_o the_o 25_o day_n of_o each_o kalendary_a month_n deduct_v only_o such_o debt_n as_o be_v real_o and_o bona_fw-la fide_fw-la owe_v from_o such_o person_n or_o person_n at_o interest_n pag_n 44_o all_o person_n use_v or_o exercise_v any_o trade_n mystery_n occupation_n or_o business_n of_o merchandise_v shopkeep_v or_o other_o buy_v or_o sell_v by_o wholesale_n or_o retail_n to_o pay_v 50_o s._n for_o one_o year_n for_o every_o 100_o l._n value_n in_o good_n ware_n merchandize_n commodity_n manufacture_n or_o vendible_a stock_n and_o proportionable_o for_o a_o great_a or_o lesser_a value_n by_o twelve_o like_o kalendary_a monthly_a payment_n of_o a_o halfpenny_n for_o every_o pound_n value_n or_o 4_o s._n 2_o d._n for_o every_o 100_o l._n value_n pag_n 45_o all_o person_n have_v in_o their_o tenure_n possession_n or_o occupation_n any_o land_n tenement_n or_o hereditament_n whereupon_o there_o shall_v be_v any_o horse_n mare_n gelding_n colt_n bull_n ox_n cow_n calf_n sheep_n lamb_n swine_n or_o other_o cattle_n great_a or_o small_a or_o other_o quick_a stock_n whether_o the_o same_o belong_v to_o such_o person_n respective_o or_o to_o other_o to_o pay_v for_o one_o year_n after_o the_o rate_n of_o 12_o s._n for_o every_o 100_o l._n of_o the_o true_a value_n thereof_o by_o twelve_o like_o kalendary_a monthly_a payment_n of_o 12_o d._n for_o every_o 100_o l._n and_o so_o proportionable_o for_o a_o great_a or_o lesser_a value_n pag_n 46_o a_o proviso_n that_o the_o wife_n and_o child_n under_o the_o age_n of_o sixteen_o year_n of_o such_o person_n who_o be_v chargeable_a only_o with_o the_o first_o mention_v duty_n of_o 4_o d._n per_fw-la month_n shall_v be_v exempt_v from_o the_o say_v 4_o d._n per_fw-la month._n pag_n 47_o all_o manor_n message_n land_n tenement_n quarry_n mine_n iron-works_a saltworks_a and_o allom-works_a park_n chase_n warren_n wood_n underwood_n coppice_n fishing_n tithe_n and_o toll_n annuity_n rents-charge_n and_o yearly_a profit_n whatsoever_o pag_n 48_o shall_v be_v charge_v for_o one_o year_n with_o the_o sum_n of_o 3_o s._n for_o every_o 20_o s._n of_o the_o true_a and_o full_a yearly_a value_n without_o respect_n to_o the_o present_a rent_n reserve_v or_o to_o any_o other_o rate_n of_o tax_n thereupon_o or_o make_v any_o abatement_n pag_n 49_o for_o reparation_n or_o any_o other_o charge_n and_o shall_v be_v pay_v by_o twelve_o equal_a monthly_a payment_n the_o first_o payment_n to_o be_v make_v on_o the_o say_v 25_o feb._n 1696_o and_o so_o on_o the_o 25_o day_n of_o every_o subsequent_a kalendary_a month._n the_o owner_n of_o any_o of_o the_o say_a land_n tenement_n and_o hereditament_n which_o be_v liable_a to_o any_o rent-charge_n annuity_n fee-farm_n rent_n rents-service_n pag_n 50_o or_o other_o rent_n to_o deduct_v 3_o s._n in_o the_o pound_n thereout_o and_o to_o be_v allow_v it_o by_o the_o person_n entitle_v to_o the_o say_a rent_n pag_n 51_o his_o majesty_n to_o appoint_v commissioner_n under_o the_o great_a seal_n of_o england_n for_o the_o more_o effectual_a execution_n of_o this_o act_n who_o shall_v meet_v together_o at_o the_o usual_a place_n upon_o or_o before_o 20_o feb._n 1696._o and_o may_v then_o pag_n 52_o subdivide_v themselves_o so_o as_o there_o be_v three_o or_o more_o to_o each_o hundred_o or_o other_o division_n and_o shall_v then_o give_v a_o account_n in_o write_v to_o the_o receiver_n general_n of_o the_o commissioner_n appoint_v for_o each_o division_n and_o the_o say_a commissioner_n shall_v issue_v their_o precept_n to_o such_o as_o they_o think_v fit_a to_o be_v presenter_n or_o assessor_n to_o appear_v before_o they_o within_o five_o day_n and_o then_o to_o pag_n 53_o read_v the_o rate_n and_o charge_v they_o with_o the_o execution_n of_o the_o act_n and_o the_o person_n to_o who_o any_o precept_n be_v direct_v absent_v without_o excuse_n or_o refuse_v to_o serve_v to_o forfeit_v a_o sum_n not_o exceed_v 5_o l._n nor_o less_o than_o 40_o s._n the_o commissioner_n to_o appoint_v two_o at_o the_o least_o pag_n 54_o of_o the_o most_o sufficient_a inhabitant_n of_o each_o parish_n etc._n etc._n to_o be_v assessor_n who_o by_o a_o day_n prefix_v shall_v bring_v in_o certificate_n of_o the_o name_n of_o the_o person_n within_o their_o division_n contain_v in_o several_a collums_n 1._o the_o tax_n payable_a by_o person_n chargeable_a with_o the_o 4_o d._n per_fw-la month._n 2._o the_o value_n of_o the_o wage_n to_o be_v rate_v 3._o the_o pension_n stipend_n or_o other_o yearly_a payment_n 4._o the_o nature_n and_o value_n of_o office_n employment_n and_o
profession_n pag_n 55_o 5._o the_o ready_a money_n and_o debt_n at_o interest_n 6._o the_o stock_n in_o trade_n 7._o the_o stock_n upon_o land_n and_o the_o monthly_a rate_n of_o the_o premise_n respective_o pag_n 56_o and_o the_o assessor_n be_v enjoin_v to_o inform_v themselves_o of_o the_o full_a yearly_a value_n of_o all_o land_n tenement_n and_o hereditament_n whatsoever_o above_o the_o reserve_v rend_v and_o to_o assess_v the_o same_o at_o the_o rate_n of_o 3_o s._n for_o every_o 20_o s._n of_o the_o full_a yearly_a value_n and_o to_o describe_v the_o land_n etc._n etc._n in_o their_o book_n so_o as_o may_v best_o ascertain_v the_o rate_n intend_v by_o the_o act_n to_o be_v impose_v pag_n 57_o the_o assessor_n to_o be_v the_o collector_n of_o the_o money_n payable_a by_o this_o act_n and_o the_o parish_n etc._n etc._n to_o be_v answerable_a for_o their_o pay_v it_o to_o the_o head_n collector_n and_o if_o any_o assessor_n refuse_v to_o serve_v or_o make_v default_n without_o a_o lawful_a excuse_n to_o forfeit_v a_o sum_n not_o exceed_v 20_o l._n nor_o less_o than_o 10_o l._n pag_n 58_o the_o assessor_n to_o take_v the_o oath_n of_o allegiance_n and_o supremacy_n and_o a_o oath_n for_o the_o faithful_a execution_n pag_n 59_o of_o his_o duty_n as_o a_o assessor_n and_o shall_v make_v their_o assessment_n and_o return_v the_o certificate_n thereof_o to_o the_o commissioner_n by_o the_o five_o day_n of_o march_n 1696._o who_o may_v then_o examine_v the_o same_o or_o within_o twenty_o pag_n 60_o day_n after_o and_o if_o the_o commissioner_n suspect_v any_o of_o the_o land_n etc._n etc._n to_o be_v under_o charge_v they_o may_v examine_v the_o owner_n thereof_o who_o for_o neglect_v to_o appear_v without_o lawful_a excuse_n shall_v forfeit_v double_a the_o sum_n chargeable_a thereupon_o the_o commissioner_n to_o inform_v themselves_o upon_o oath_n of_o any_o omission_n or_o under_o assessment_n and_o to_o set_v such_o rate_n as_o shall_v be_v according_a to_o the_o mean_v pag_n 61_o of_o the_o act_n and_o to_o deliver_v back_o duplicate_v of_o the_o assessment_n to_o collect_v by_o and_o to_o the_o receiver_n general_n and_o their_o head_n collector_n and_o to_o return_v extract_v of_o the_o say_a assessment_n into_o the_o exchequer_n on_o pag_n 62_o or_o before_o the_o ten_o of_o march_n 1696._o or_o within_o forty_o day_n after_o and_o the_o king_n remembrancer_n be_v within_o three_o month_n after_o the_o duplicate_v of_o the_o last_o payment_n return_v to_o transmit_v copy_n to_o the_o auditor_n of_o the_o receipt_n pag_n 63_o the_o assessment_n to_o be_v collect_v monthly_o or_o within_o fourteen_o day_n after_o they_o become_v due_a and_o the_o collector_n be_v to_o pay_v what_o they_o receive_v to_o the_o head_n collector_n within_o fourteen_o day_n after_o the_o time_n prefix_v for_o demand_v the_o same_o pag_n 64_o the_o commissioner_n may_v appoint_v other_o collector_n in_o the_o room_n of_o such_o as_o die_v be_v sick_a fail_v or_o be_v overburden_v pag_n 65_o the_o head_n collector_n to_o hasten_v the_o subcollector_n and_o in_o case_n of_o neglect_n or_o failure_n to_o distrain_v upon_o the_o subcollector_n and_o the_o head_n collector_n be_v to_o make_v pag_n 66_o payment_n to_o the_o receiver_n general_n within_o seven_o day_n after_o the_o time_n for_o payment_n by_o the_o subcollector_n and_o the_o receiver_n general_n be_v to_o hasten_v the_o head_n collector_n and_o to_o pay_v what_o he_o receive_v from_o the_o head_n collector_n into_o the_o exchequer_n within_o seven_o day_n after_o the_o time_n prefix_v for_o payment_n by_o the_o head_n collector_n and_o all_o person_n concern_v in_o the_o execution_n of_o this_o act_n be_v to_o use_v diligence_n pag_n 67_o the_o head_n collector_n receipt_n shall_v be_v a_o discharge_n to_o the_o subcollector_n which_o subcollector_n be_v to_o have_v 4_o d._n in_o the_o pound_n for_o what_o he_o receive_v and_o not_o force_v to_o travel_v above_o ten_o mile_n the_o head_n collector_n be_v to_o be_v appoint_v by_o the_o receiver_n general_n who_o be_v to_o be_v answerable_a for_o the_o money_n so_o collect_v or_o receive_v and_o who_o acquittance_n shall_v be_v a_o discharge_n to_o the_o head_n collector_n which_o receiver_n general_n be_v to_o have_v 2_o d._n in_o the_o pound_n for_o pag_n 68_o what_o he_o shall_v pay_v into_o the_o exchequer_n and_o the_o commissioner_n clerk_n to_o have_v 3_o halfpence_n in_o the_o pound_n for_o write_v the_o warrant_n certificate_n estreat_n and_o duplicate_v pag_n 69_o in_o case_n of_o nonpayment_n the_o subcollector_n to_o distrain_v and_o the_o distress_n have_v be_v keep_v four_o day_n at_o the_o owner_n charge_v then_o to_o be_v appraise_v and_o sell_v and_o the_o overplus_n return_v it_o shall_v be_v lawful_a to_o break_v open_a house_n in_o the_o day_n time_n and_o by_o warrant_n from_o the_o commissioner_n any_o chest_n etc._n etc._n call_v to_o assistance_n the_o constable_n etc._n etc._n pag_n 70_o and_o where_o no_o distress_n can_v be_v find_v the_o person_n to_o be_v imprison_v till_o payment_n parent_n or_o guardian_n be_v to_o pay_v the_o rate_n impose_v on_o infant_n and_o to_o be_v allow_v the_o same_o on_o their_o account_n pag_n 71_o servant_n or_o journeyman_n make_v default_n of_o payment_n their_o master_n and_o mistress_n be_v to_o be_v chargeable_a therewith_o and_o to_o deduct_v the_o same_o out_o of_o their_o wage_n and_o tenant_n to_o pay_v the_o rate_n on_o the_o house_n land_n tenement_n and_o hereditament_n which_o they_o hold_v and_o to_o deduct_v the_o same_o out_o of_o the_o rent_n pag_n 72_o all_o person_n taxable_a for_o wage_n ready_a money_n or_o debt_n be_v to_o be_v assess_v where_o resident_n annuity_n stipend_n or_o yearly_a payment_n at_o the_o exchequer_n or_o out_o of_o any_o branch_n of_o the_o revenue_n to_o be_v assess_v where_o payable_a and_o all_o other_o pension_n or_o yearly_a payment_n not_o charge_v on_o land_n be_v to_o be_v assess_v where_o the_o person_n entitle_v thereto_o do_v reside_v pag_n 73_o and_o all_o officer_n employment_n and_o profession_n be_v to_o be_v rate_v where_o they_o be_v exercise_v and_o all_o person_n not_o be_v householder_n be_v to_o be_v tax_v at_o the_o place_n where_o they_o reside_v at_o the_o time_n of_o execute_v the_o act._n the_o rate_n on_o pension_n salary_n or_o other_o allowance_n or_o profit_n payable_a at_o the_o exchequer_n or_o by_o the_o cofferer_n or_o out_o of_o any_o other_o public_a office_n or_o by_o any_o of_o his_o majesty_n receiver_n or_o paymaster_n be_v in_o case_n of_o nonpayment_n to_o be_v stop_v thereout_o stock_n in_o trade_n and_o quick_a stock_n upon_o land_n be_v to_o be_v rate_v in_o such_o county_n or_o place_n where_o it_o be_v at_o the_o time_n pag_n 74_o of_o the_o execution_n of_o the_o act_n and_o all_o person_n have_v any_o such_o stock_n in_o their_o custody_n for_o the_o use_n of_o other_o be_v to_o pay_v for_o the_o same_o and_o to_o be_v allow_v it_o upon_o their_o account_n or_o be_v satisfy_v out_o of_o the_o good_n person_n out_o of_o the_o realm_n taxable_a by_o this_o act_n be_v to_o be_v assess_v in_o the_o place_n of_o their_o last_o abide_v in_o the_o realm_n and_o person_n ratable_a for_o any_o land_n tenement_n or_o hereditament_n be_v to_o be_v assess_v in_o the_o place_n where_o the_o premise_n lie_v and_o not_o elsewhere_o a_o proviso_n that_o any_o person_n who_o in_o respect_n of_o several_a place_n of_o residence_n be_v double_o charge_v shall_v upon_o pag_n 75_o certificate_n and_o oath_n thereof_o be_v discharge_v for_o so_o much_o all_o person_n who_o by_o change_v their_o residence_n or_o by_o shift_v their_o good_n or_o stock_n or_o alter_v the_o security_n of_o money_n or_o by_o other_o fraud_n shall_v escape_v be_v full_o tax_v shall_v upon_o proof_n thereof_o be_v double_o charge_v all_o householder_n shall_v give_v a_o account_n of_o their_o lodger_n pag_n 76_o and_o servant_n and_o their_o full_a wage_n respective_o under_o the_o penalty_n of_o 5_o l._n the_o officer_n of_o the_o exchequer_n and_o other_o public_a officer_n be_v to_o deliver_v to_o the_o assessor_n list_n of_o all_o pension_n fee_n and_o allowance_n payable_a by_o they_o all_o person_n have_v any_o money_n at_o interest_n be_v to_o pag_n 77_o deliver_v to_o the_o assessor_n before_o they_o return_v their_o certificate_n a_o note_n of_o the_o gross_a sum_n of_o principal_a money_n owe_v to_o they_o which_o the_o assessor_n be_v to_o tax_n according_a to_o the_o say_a note_n but_o if_o no_o note_n be_v deliver_v pag_n 78_o or_o that_o there_o be_v ground_n to_o believe_v they_o do_v not_o contain_v all_o the_o person_n money_n at_o interest_n than_o the_o assessor_n be_v to_o tax_n such_o person_n according_a to_o the_o best_a of_o their_o judgement_n and_o