be noted upon the said Specification and Duplicates thereof Persons giving an Account in their Specifications of the Money they owe at Interest The Commissioners being satisfied therewith by Oath or otherwise shall make a proportionable Allowance or Deductioâ— out of the Tax Provided That where Lands c. are and from 29 Sept. 1696. have been in the actual possession of any Person for Debts to which the same were liable such Debts are not to be charged by this Act. All or any part of the Monthly Payments in this Act may be paid in Hammer'd Silver Money at 5 s. 8 d. an Ounce at any time before 1 June 1697. If the Assessors neglect the Commissioners are to take care That Papists and Persons not taking the Oaths be doubly charged Persons beyond Sea and Minors having Moneys at Interest in this Kingdom their Trustees or Guardians are to pay the Duties Receivers General are to keep a distinct Account of the 3 s. in the Pound upon Lands Tenements Hereditaments c. And every such Receiver General or his Deputy misapplying any part of the Moneys arising by the said Pound Rate of 3 s. in the Pound shall forfeit 500 l. The Commissioners of the Treasury or Lord Treasurer are not to direct any Warrant for payment of any Moneys arising by the said Pound Rate of 3 s. otherwise than into the Exchequer nor to the Officers of the Exchequer for striking any Tallies of pro or Anticipation upon the same nor shall any Teller charge himself with any of the said Moneys till he has actually received it No stay of Process shall be made for any of the Penalties by this Act inflicted Loans on Credit of Contributions for Annuities pursuant pag 123 to an Act 7 W 3. remaining unsatisfied to be in the first place Transferred to the Register appointed for the Tax of 3 s. in the Pound And in the next place all Moneys lent on the Exchequer in general pag 125 between 1 July 1696 and 1 Febr. 1696 Which Transferred Orders of Loan shall be Assignable Any Persons Natives or Foreigners may Lend His Majesty any Sums not exceeding 1500000 l. including the Sums Transferred at the rate of 8 l per cent on Credit of the Tax of 3 s. in the Pound and the Moneys so Lent on this Act are not to be Taxed A distinct Register is to be kept in the Exchequer of pag 126 the Produce of the 3 s. in the Pound And the Interest for Moneys Lent thereon shall be paid in course pag 127 every three Months without any undue preferrence by the Officers of the Exchequer as they will avoid pag 128 the Penalties inflicted by the Act. Orders of Loan by Virtue of this Act being Entred pag 129 are made assignable The Commissioners of the Treasury or High Treasurer pag 130 may issue Bills at the Exchequer for any Sums not exceeding 1500000 l. for the use of the War Which Bills shall be Current in all Payments for any pag 131 Aids or Supplies for the War for the year 1697 except in the 3 s. in the Pound And the Receivers and Collectors out of the Mill'd pag 132 Money or Gold in their Hands are to pay such Bills as shall be brought to them under Penalty of forfeiting double the Sum. Which Receivers upon Payment of any of the said Bills into the Exchequer are to have Tallies for their Discharge And the Bills so paid in to be immediately Cancelled And the Money paid into the Exchequer for any Supplies for the Year 1697. Except for the 3 s. Aid shall be applied to the taking up and cancelling such Bills But if the Supplies for the Year 1697. Except for the 3 s. Aid be Deficient of 1500000 l. Authorized to be Issued in Bills such Deficiency is to be in the first place made Good out of any Moneys that shall be Raised by any Act of next Session of Parliament Every Receiver General is to Enter in Books all the pag 133 Sums he Receives the Names of each Collector the days when and Sums paid how much in Hammer'd and how much in Mill'd Money or Gold and all Bills by him paid in pursuance of this Act. Which Books are to lye constantly open at one certain place within his Receipt to which all Persons are to have access And every Receiver neglecting to keep such Book or to Enter his Receipts by the space of three days or refusing any Person to inspect the same shall forfeit 100 l. A Proviso That 200000 l. out of the first Bills to pag 134 be Issued or the first Moneys arising by this Act Except the 3 s Aid and Loans thereupon shall be Appropriated for payment of Soldiers Quarters in England between 1 Jan 1694. and 1 Jan 1696. not otherwise satisfied before 1 Feb. 1696. if the said pag 135 Quarters amount to so much And that it shall be Felony to Counterfeit the said Exchequer Bills A Proviso That this Act shall not Charge the 50000 l. per Ann Granted in Trust for the Prince and Princess of Denmark with the Duty of 4 s. 4 d. per Pound All Persons not Charged over and above the pag 136 4 d. per Month with the Duties on Wages Pensions Salaries Offices or Imployments of the yearly Value of 8 l. or for their own Lands or Tenements of the yearly Value of 40 s. or for Money or Stock of the Value of 5 l. shall not be Charged with the 4 d. per Month for their Children under the Age of Sixteen Years Also Poor Housekeepers who by reason of their pag 137 Poverty do not Contribute to Church or Poor shall not be Charged by this Act Nor shall it Extend to Charge Unfinished Houses A Proviso That Hammer'd Money shall be Current pag 138 at 5 s. 2 d. an Ounce after 1 Feb. 1696 in all Payments Except where it is Directed to be Received at a greater Value London Printed by Charles Bill and the Executrix of Thomas Newcomb deceas'd Printers to the Kings most Excellent Majesty 1696.
96 Head Collectors of those that make default of Payment where there is no Distress which Schedules are to be deliver'd to the Receivers General to be return'd into the Exchequer And where Land or Houses are unoccupied and no Distress nor the Person of the Owner to be found within the County such Persons Name is to be Certified into the Exchequer pag 97 and Process thereupon is to issue against the Body Land and Goods In case of Non-payment for Woodlands and no Distress to be had so much of the Wood Timber Trees excepted may be Felled and Sold as will pay the Assessment And in case of Non-payment of Tythes Tolls Profits of Markets Fairs Fisheries or pag 98 other Annual Profits not Distrainable so much thereof may be Seized and Sold as the Tax amounts unto Receivers General Returning any into the Exchequer who have paid their Tax are to Forfeit Treble Damage to the Party agrieved and to His Majesty pag 99 double the Sum unjustly certified The Commissioners are to Assess each other within their Division and are also to Assess the Assessors pag 100 All Persons having any share in the New-River Thames Hide-Park Marybone or Hampsted Waters or any Profits arising thereby or any Stock in the Office for Insuring of Houses or in the Convex or other Lights or in the Kings Printing House shall pay 3 s. in the Pound of the full yearly Value And pag 101 these Stocks or Shares and all Companies of Merchants in London are to be Assessed by the Commissioners appointed for the City of London and the Sums to be paid by the respective Governors Treasurers or Receivers The Commissioners are to require an Account from time to time of the Moneys Receiv'd by the Receivers General and of the Payments thereof into the Exchequer and in case of failure to cause the same to be forthwith Levied No Letters Patents or Privileges shall exempt any from Payment of the Rates in this Act. Provided that no Person be Compelled to be an Assessor pag 102 or Collector out of the Limits of the City Borough or Town Corporate where he lives And provided that the Assessments on Houses where Foreign Ministers shall be resident shall be paid by the Landlord or Owner In all Privileged and Extraparochial Places the pag 103 Commissioners are to Nominate Two Persons in or near the said Places to be Assessors A Proviso that no Commissioner shall be liable to the Penalties in the Act of 25 Car. 2. touching Popish pag 104 Recusants nor be capable to Act before he hath taken the Oaths in the Act 1 W. M. for Abrogating the Oaths of Allegiance and Supremacy and also the Oath hereby appointed which Oaths any Two of the Commissioners are to Administer Every Papist or reputed Papist of the Age of Sixteen pag 105 Years or upwards not having taken the Oaths in the said Act of 1 W. M. is to pay double unless he or she take the Oaths within Ten Days after the first meeting of the Commissioners Every Person of Sixteen years of Age or upwards who shall not have taken the Oaths before the time of the Execution of the Act and being Summon'd shall refuse to take the Oaths or neglect to appear before the Commissioners in order thereto shall pay double Every Gentleman or so Reputed or being above pag 106 that Quality who by the Act 3 W. M. for the Quarterly Poll did or ought to have paid double and shall not voluntarily take the Oaths before the Commissioners within Ten Days after their first meeting shall pay double And the Commissioners upon Information or Suspicion pag 107 are to Summon the Person suspected to appear and take the Oaths But Quakers instead of the Oaths may Make and Subscribe the Declaration of Fidelity 1 W. M. and so doing shall not be liable pag 108 to double Rates Provided that where the Owners of Lands are liable to double Rates such Owner only to pay the double Rate and not the Tenant notwithstanding any Covenant for Payment of Taxes A Proviso that no Person be liable to the Pound Rate whose Lands c. are not of the Yearly Value of 20 s. A Proviso that the Chancery Officers within the Liberty pag 109 of the Rolls shall be there Assessed Collectors keeping any Moneys in their Hands or not paying the same as the Act directs are to forfeit 10 l and the Head Collectors for the like offence 40 l. If after the Assessment any Persons remove to a pag 110 Place where they were not Rated the Commissioners are to Summon such Persons before them and cause them be duly Rated and to pay the same or such part as shall be unpaid The Kings Bench Prison with the Lands c. and the Rents and Profits of the Marshal thereof and the Prison House Lands c. of the Marshalsea Prison and Offices and Perquisites of the Marshals Court shall be Assessed in the Parish of St. George in Southwark Any Person acting as a Commissioner before he hath taken the Oaths forfeits 500 l. to the King The Water-works in Southwark are to be Rated by the Commissioners and Assessors of Surrey and those in Westminster by the Commissioners and Assessors for Westminster Receivers General neglecting or refusing to return Duplicates of the Assessments into the Exchequer by the times prefixt shall forfeit 50 l. and be incapable of any Trust from His Majesty All Auditors and Receivers are to allow 3 s. in the Pound out of any Fee-Farm or other Chief Rents payable to His Majesty or the Queen Dowager or any others by Grant or Purchase from the Crown under the Penalty of 10 l. A Proviso that Rectories Vicaridges or Curacies under 40 l. per An. shall not be Taxed if the Rector Vicar or Curate resides upon the Place or personally serves the Cure No Tenant of Houses or Lands belâ—onging to Colleges Halls Hospitals Alms-houses or Schools who by their Contracts are obliged to pay all Taxes shall be exempted The Allowance of Three Halfpence in the Pound to the Commissioners Clerks is not to be paid till they have transmitted the Duplicates into the Remembrancers Office and have a Certificate thereof Members of Parliament are to be Assessed for their Personal Tax of 4 d. per Month and for their Ready Money and Debts where they usually reside in the Intervals of Parliament Provided that if their usual Residence be not within the Cities of London and Westminster or 20 Miles of the same they shall not be Assessed for their Money Debts Stock in Trade or upon Lands until Twenty Days after the Rising of the Parliament And Servants attending the said Members are not to be Assessed for their Wages until the time aforesaid A Proviso That upon Oath before the Commissioners that any Debts contained in the Specifications required by this Act are desperate The Commissioners are to inform themselves and to Charge or Discharge the same as they see cause which Discharge is to
An ABSTRACT of the Act for Granting an Aid to His Majesty as well by a Land-Tax as by several Subsidies and other Duties Payable for One Year An. 8 W. 3. pag 36 ENacted That all Persons of what Estate Degree Age Sex or Condition soever within the Kingdom of England Dominion of Wales and Town of Berwick upon Tweed not receiving Alms shall pay unto His Majesty His Heirs and Successors within the space of One Year from 25 Jan. 1696. the Sum of 4. s. 4. d. by Monthly payments of 4 d. per Month reckoning 28 Days to each Month the first payment to be 22 Feb. 1696. pag 37 Over and above which Duty of 4 d. per Month all Servants and Journeymen except Day-Labourers having 4 l. per ann Wages or upwards and not exceeding 8 l. per ann to pay for the same 13 d. per l. for One Year by like Monthly payments of 1 d. per l. And for more than 8 l. per. annum Wages and not exceeding 16 l. per ann the Sum of 2 s. 2 d. per l. by like Monthly Payments of 2 d. per l. pag 38 And for more than 16 l. per ann Wages the Sum of 4 s. 4 d. per l. by like Monthly payments of 4 d per l. pag 39 All Persons having or claiming any Pension Annuity Stipend or other yearly Payment out of the Exchequer or any Branch of His Majesties Revenue except Rents issuing out of Lands Tenements or Hereditaments or charged upon the same and such Annuities as are or shall be exempted by Act of Parliament to pay for the same 4 s. 4 d. per l. for One Year by like Monthly Payments of 4 d. per l. pag 40 All Persons that have or are to have receive or enjoy any Salary Fee or Wages or any Perquisites Allowances Poundage Gratuities Rewards Emoluments Income or Profits whatsoever arising by any Commissions Offices or Imployments Ecclesiastical Civil or Military under His Majesty His Heirs or Successors or under the Queen Dowager the Prince or Princess of Denmark or under Lords of Manors or any other Persons and all their Clerks Deputies Assistants and Substitutes except Military Officers in Muster in the Army Navy or Ordnance to pay for the same 4 s. 4 d. per l. for One Year by like Monthly payments of 4 d. per pound pag 41 All Sergeants at Law Barristers Attorneys Sollicitors Publick Notaries Scriveners Chancellors Commissaries Officials Registers Advocates Proctors Apparitors or practising as such Broakers to pag 42 Merchants Factors and other Persons acting by Commission from Merchants All Practicers in Physick and Chirurgery Apothecaries and all other Professions not charged by the last foregoing Clause to pay 4 s. 4 d. for one Year for every 20 s. arising by their Practices or Professions by like Monthly Payments of 4 d. per l. pag 43 All Persons having any Estate in Ready Money or in Debts at Interest within or without the Realm or owing upon Mortgages Judgments Statutes Recognizances Bonds Bills Notes or other Securities except Loans and Debts from His Majesty and Arrears of Rent to pay 25 s. for One Year for every such 100 l. by Twelve Monthly Payments of 2 s. 1 d. for every 100 l. and so proportionably for a greater or lesser Sum a Farthing per l. each Month the first Payment to be 25 Febr. 1696. And thenceforth the 25th day of each Kalendary Month deducting only such Debts as are really and bona fide owing from such Person or Persons at Interest pag 44 All Persons using or exercising any Trade Mystery Occupation or business of Merchandising Shopkeeping or other Buying or Selling by Wholesale or Retail to pay 50 s. for One Year for every 100 l. value in Goods Wares Merchandizes Commodities Manufactures or Vendible Stock and Proportionably for a greater or lesser Value by Twelve like Kalendary Monthly Payments of a Halfpeny for every Pound value or 4 s. 2 d. for every 100 l. value pag 45 All Persons having in their Tenure Possession or Occupation any Lands Tenements or Hereditaments whereupon there shall be any Horses Mares Geldings Colts Bulls Oxen Cows Calves Sheep Lambs Swine or other Cattel great or small or other Quick Stock whether the same belong to such Persons respectively or to others to pay for One Year after the Rate of 12 s. for every 100 l. of the true value thereof by Twelve like Kalendary Monthly Payments of 12 d. for every 100 l. and so proportionably for a greater or lesser value pag 46 A Proviso That the Wives and Children under the Age of Sixteen Years of such Persons who are chargeable only with the first mentioned Duty of 4 d. per Month shall be Exempted from the said 4 d. per Month. pag 47 All Manors Messuages Lands Tenements Quarries Mines Iron-Works Salt-Works and Allom-Works Parks Chaces Warrens Woods Under-Woods Coppices Fishings Tythes and Tolls Annuities Rents-charge and yearly Profits whatsoever pag 48 shall be charged for one year with the Sum of 3 s. for every 20 s. of the true and full yearly value without respect to the present Rents reserved or to any other Rates of Taxes thereupon or making any Abatement pag 49 for Reparations or any other charges and shall be paid by twelve equal Monthly Payments the first payment to be made on the said 25 Feb. 1696 and so on the 25 day of every subsequent Kalendary Month. The Owners of any of the said Lands Tenements and Hereditaments which are liable to any Rent-charges Annuities Fee-farm Rents Rents-Service pag 50 or other Rents to deduct 3 s. in the Pound thereout and to be allowed it by the Persons Intituled to the said Rents pag 51 His Majesty to appoint Commissioners under the Great Seal of England for the more effectual Execution of this Act who shall Meet together at the usual places upon or before 20 Feb. 1696. and may then pag 52 Subdivide themselves so as there be Three or more to each Hundred or other Division And shall then give an Account in Writing to the Receiver General of the Commissioners appointed for each Division And the said Commissioners shall issue their Precepts to such as they think fit to be Presenters or Assessors to appear before them within Five Days And then to pag 53 read the Rates and charge them with the Execution of the Act And the Persons to whom any Precepts are directed absenting without Excuse or refusing to Serve to forfeit a Sum not exceeding 5 l. nor less than 40 s. The Commissioners to Appoint Two at the least pag 54 of the most sufficient Inhabitants of each Parish c. to be Assessors who by a Day Prefixed shall bring in Certificates of the Names of the Persons within their Division containing in several Collums 1. The Tax payable by Persons chargeable with the 4 d. per Month. 2. The Value of the Wages to be Rated 3. The Pensions Stipends or other yearly Payments 4. The Nature and Value of Offices Imployments and
Professions pag 55 5. The Ready Money and Debts at Interest 6. The Stock in Trade 7. The Stock upon Land and the monthly Rates of the Premisses respectively pag 56 And the Assessors are Enjoyned to Inform themselves of the full yearly Value of all Lands Tenements and Hereditaments whatsoever above the Reserved Rent and to Assess the same at the Rate of 3 s. for every 20 s. of the full yearly Value and to Describe the Lands c. in their Books so as may best Ascertain the Rates intended by the Act to be Imposed pag 57 The Assessors to be the Collectors of the Moneys payable by this Act and the Parish c. to be Answerable for their Paying it to the Head Collectors And if any Assessor refuse to Serve or make Default without a Lawful Excuse to Forfeit a Sum not exceeding 20 l. nor less than 10 l. pag 58 The Assessors to take the Oaths of Allegiance and Supremacy and an Oath for the Faithful Execution pag 59 of his Duty as an Assessor And shall make their Assessments and return the Certificates thereof to the Commissioners by the Fifth Day of March 1696. who may then Examine the same or within Twenty pag 60 Days after And if the Commissioners suspect any of the Lands c. to be under Charged they may Examine the Owners thereof who for neglecting to Appear without Lawful Excuse shall Forfeit double the Sum Chargeable thereupon The Commissioners to Inform themselves upon Oath of any Omissions or Under Assessments and to set such Rates as shall be according to the Meaning pag 61 of the Act And to deliver back Duplicates of the Assessments to Collect by and to the Receivers General and their Head Collectors And to return Extracts of the said Assessments into the Exchequer on pag 62 or before the Tenth of March 1696. or within Forty Days after And the Kings Remembrancer is within Three Months after the Duplicates of the last Payment return'd to transmit Copies to the Auditor of the Receipt pag 63 The Assessments to be Collected Monthly or within Fourteen Days after they become Due and the Collectors are to pay what they Receive to the Head Collectors within Fourteen Days after the times Prefixt for Demanding the same pag 64 The Commissioners may Appoint other Collectors in the Rooms of such as dye are sick fail or are overburdned pag 65 The Head Collectors to hasten the Subcollectors and in case of neglect or failure to Distrain upon the Subcollectors And the Head Collector is to make pag 66 Payment to the Receiver General within Seven Days after the time for Payment by the Subcollectors And the Receiver General is to hasten the Head Collectors and to Pay What he receives from the Head Collector into the Exchequer within Seven Days after the times prefixt for Payment by the Head Collector And all Persons concerned in the Execution of this Act are to use Diligence pag 67 The Head Collectors Receipt shall be a Discharge to the Subcollector Which Subcollector is to have 4 d. in the Pound for what he Receives and not forced to Travel above Ten Miles The Head Collector is to be Appointed by the Receiver General who is to be Answerable for the Money so Collected or Received and whose Acquittance shall be a Discharge to the Head Collector Which Receiver General is to have 2 d. in the Pound for pag 68 what he shall Pay into the Exchequer And the Commissioners Clerks to have 3 Half-pence in the Pound for Writing the Warrants Certificates Estreats and Duplicates pag 69 In case of Non-payment the Subcollectors to Distrain and the Distress having been kept four days at the Owners Charge then to be Appraised and Sold and the Overplus returned It shall be lawful to break open Houses in the day time and by Warrant from the Commissioners any Chest c. Calling to Assistance the Constables c. pag 70 And where no Distress can be found the Person to be Imprisoned till payment Parents or Guardians are to pay the Rates Imposed on Infants and to be allowed the same on their Accounts pag 71 Servants or Journeymen making Default of Payment their Masters and Mistresses are to be Chargeable therewith and to deduct the same out of their Wages And Tenants to pay the Rates on the Houses Lands Tenements and Hereditaments which they hold and to deduct the same out of the Rents pag 72 All Persons Taxable for Wages Ready Money or Debts are to be Assessed where Resident Annuities Stipends or yearly Payments at the Exchequer or out of any Branch of the Revenue to be Assessed where payable And all other Pensions or yearly Payments not Charged on Land are to be Assessed where the Persons Intituled thereto do reside pag 73 And all Officers Imployments and Professions are to be Rated where they are Exercised And all Persons not being Housholders are to be Taxed at the place where they reside at the time of Executing the Act. The Rates on Pensions Salaries or other Allowances or Profits payable at the Exchequer or by the Cofferer or out of any other publick Office or by any of His Majesties Receivers or Paymasters are in case of Non-payment to be stopt thereout Stock in Trade and Quick Stock upon Land is to be Rated in such County or Place where it is at the time pag 74 of the Execution of the Act And all Persons having any such Stock in their Custody for the use of others are to pay for the same and to be allowed it upon their Accounts or be satisfied out of the Goods Persons out of the Realm Taxable by this Act are to be Assessed in the Place of their last Abode in the Realm And Persons Ratable for any Lands Tenements or Hereditaments are to be Assessed in the places where the Premisses lye and not elsewhere A proviso That any Person who in respect of several Places of Residence is doubly Charged shall upon pag 75 Certificate and Oath thereof be discharged for so much All Persons who by changing their Residence or by shifting their Goods or Stock or altering the Securities of Money or by other Frauds shall escape being fully Taxed shall upon proof thereof be doubly Charged All Housholders shall give an Account of their Lodgers pag 76 and Servants and their full Wages respectively under the Penalty of 5 l. The Officers of the Exchequer and other Publick Officers are to deliver to the Assessors Lists of all Pensions Fees and Allowances payable by them All Persons having any Moneys at Interest are to pag 77 deliver to the Assessors before they return their Certificates a Note of the Gross Sum of Principal Money owing to them which the Assessors are to Tax according to the said Notes But if no Notes be delivered pag 78 or that there be Grounds to believe they do not contain all the Persons Money at Interest then the Assessors are to Tax such Persons according to the best of their Judgment And