Miles from their Habitations CCXL The Sum of 371003 l. 15 s. 6 d. for the first Quarterly Payment shall be paid to the Receivers General on or before 2 May 1698. And the like Sum for the second Quarterly Payment on or before 2 Aug. 1698. The like Sum for the third Quarterly Payment on or before 2 Nov. 1698. And the Sum of 371003 l. 15 s. 5 d. three Farthings for the last Quarterly Payment on or before 2 Feb. 1698. CCXLI. Every Receiver General within a Month after he shall have received the full Sum charged on any Division for each particular Payment shall give the Commissioners a Receipt which shall be a full Discharge for such particular Payment Which Receivers General shall within Twenty days after their Receipt pay the same into the Exchequer and shall be Allow'd 2 d. in the Pound for what they shall so pay in CCXLII. The Collectors shall have 3 d. in the Pound for what they Collect and Pay pursuant to the Act And the Commissioners Clerks shall be allow'd Three Half-pence in the Pound for Writing the Assessments Duplicates c. CCXLIII Persons refusing or neglecting to pay the Collectors are to Levy the Sum Assess'd by Distress and having kept the same Four Days at the Owners Charge then to be Appraised and Sold and the Overplus return'd And it shall be Lawful to break open Houses in the day time and by Warrant from Two Commissioners any Chest c. calling to assistance the Constables c. and all Questions concerning Distresses shall be Determin'd by the Commissioners CCXLIV Persons refusing to pay their Assessment by the space of four days after demand or conveying away their Goods except a Peer or Peeress shall be committed to Goal till Payment be made CCXLV The Tenants are to pay the Tax and deduct the same out of their Rents which the Landlords are requir'd to allow CCXLVI Tenants paying the Assessments shall be discharg'd for so much and the Commissioners shall have power to settle Differences between Landlord and Tenant or others concerning the Tax CCXLVII. Persons over-rated complaining to the Commissioners within six days after Demand may be relieved within ten days after Demand of the said Assesment and Appeals once determin'd to be final CCXLVIII In case the Proportions set by this Act on any County c. shall not be duly answer'd as first laid the Commissioners are to cause new Assessments to be made CCXLIX Any person neglecting or refusing to do his Duty in the execution of the Act may be fined as the Commissioners shall think fit not exceeding 20 l. which Fine shall not be taken off but by consent of the Commissioners who Impos'd the same but shall be paid into the Exchequer and inserted in the Duplicates CCL Collectors not paying the Money they receive as the Act directs are to be imprison'd and their Estates Real and Personal seiz'd and sold for satisfaction CCLI The Commissioners are to examine whether the Money Assess'd be duly Collected and Returned to the Receivers General and by them paid into the Exchequer and in case of failure to cause the same to be forthwith levied and paid CCLII In case any Controversie arise about the Assesments which concerns any Commissioners the Commissioners concern'd are to withdraw during the Debate and in default the Commissioners present may set a Fine not exceeding 20 l. CCLIII No Priviledged Place or person shall be Exempt from the Assessment but they and also all Fee-Farm and other Rents and Payments issuing out of Land shall be Taxed and paid by the Tenants who shall thereupon be kept harmless CCLIV This Act shall not extend to charge any College or Hall in the Universities the Colleges of Windsor Eaton Winton and Westminster the Corporation of Clergymens Sons Bromley Colledge or any Hospital for the Sites thereof nor any Master Fellow Scholar Reader Officer or Minister of the Universities c. nor Masters or Ushers of Schools for their Stipends nor the Houses or Lands of Christs Hospital St. Bartholomews Bridewell St. Thomas or Bethlehem Hospital or Mr. Askes Hospital at Hoxton or the Charity of Zechariah Jepson at Rippon or of the said Corporation of Clergy-mens Sons or Bromley College nor any other Hospital or Alms house in respect only of Rents for the immediate relief of the Poor therein CCLV. Nevertheless the Tenants of Lands or Houses belonging to Hospitals shall be rated for what such Houses and Lands are worth above the Rents reserved and the Tenants to Colleges c who by their Leases or Contracts are to pay Taxes shall not be discharged CCLVI. All Auditors and Receivers of Rents due to the King or Queen Dowager shall allow a Rate to be abated in proportion to the Tax on the Lands c. out of which they are payable CCLVII Persons inhabiting in London or any other City or Town Corporate shall be Taxed in the Parish or ward where they dwell CCLVIII. No Clause or Proviso in this Act shall lessen the Sum appointed to be levied by the Act. Nothing in this Act shall make void any Contracts between Landlord or Tenant or others touching payment of Taxes CCLIX All places shall be Assess'd in such County Division or Place where usually assess'd Provided that West-Barnfeild Hundred shall be Assess'd in the Lath of Scray in Kent Northmore Tything in the Hundred of Bampton in Oxfordshire Charthbury Faller and Finstock Tythings in the Hundred of Chadlington the Town and Parish of Leeds in Yorkshire in the Hundred of Skyrack and the Forest of Chute where the same was Assess'd to the first 4 s. Aid CCLX If any Action be brought for any thing done in pursuance of this Act the Defendant may plead the General Issue and give this Act and the special Matter in Evidence and if the Plaintiff be Nonsuit c. the Defendant shall recover treble Costs CCLXI Where Lands or Houses are unoccupied and no Distress found Distress may be made at any time after by the Collectors Constable or Tything Man and unless redeem'd in four days may be sold rendring the Overplus to the Owner and distributed proportionably to the Parties who contributed to the Tax of the said unoccupied Lands CCLXII Where Wood-Lands are Assess'd and no Distress can be had the Collectors c. by Warrant from the Commissioners at seasonable times of the year may cut down and sell so much Wood Timber Trees excepted as will pay the Assessment CCLXIII Where Tythes Tolls Profits of Markets c. are Taxed and the same not paid in fifteen days after demand the Collectors c. by Warrant of the Commissioners may seize so much of the said Tythes c. as will pay the Tax CCLXIV Receivers General returning any Persons into the Exchequer who have paid the Tax shall forfeit treble Damages to the Party grieved and to his Majesty double the Sum returned CCLXV. The Commissioners shall Assess each other for personal Estates and Offices so as such personal Estate and
the Action shall not abate if such Action might be originally Prosecuted against his Executors or Administrators and the Executors or Administrators of such Plaintiff after such Interlocutory Judgment may have a Scire facias against the Defendant if Living or if Dead against his Executors or Administrators to shew cause why Damages should not be Assest and Recovered against him or them and if he or they do not appear at the Return and shew sufficient Cause to Arrest the Final Judgment or being Returned Warned or upon Two Writs of Scire facias it being Return'd that the Defendant had nothing whereby to be Summon'd or could not be found a Writ of Enquiry of Damages shall be Awarded which being Executed and Return'd Judgment final shall be given for the said Plaintiff his Executors or Administrators VII If there be Two or more Plaintiffs or Defendants and one dye if the cause of Action survive to the surviving Plaintiff or against the surviving Defendant the Writ or Action shall not abate but such Death being suggested upon the Record the Action shall proceed VIII In all Actions after the said 25 day of March Prosecuted in any of the Kings Courts of Record upon any Bond or Penal Sum for Non-performance of Covenants the Plaintiff may Assign as many Breaches as he shall think fit and the Jury at the Tryal shall and may Assess Damages for such of the said Breaches so Assigned as the Plaintiff at the Tryal shall prove Broken and the like Judgment shall be Entred on such Verdict as hath been usually done in such Actions And if Judgment be given for the Plaintiff upon Demurrer Confession or Nihil dicit the Plaintiff upon the Roll may suggest as many Breaches as he shall think fit upon which shall Issue a Writ to Summon a Jury to Appear at the Assizes of that respective County to inquire of the truth of every one of those Breaches and to Assess Damages accordingly and the Justices of Assize shall make a Return thereof to the Court from whence the same Issued In case the Defendant after such Judgment Entred and before Execution Executed shall pay into Court such Damages so Assessed and Costs of Suit a stay of Execution shall be Entred upon Record Or if by reason of Execution Executed the Plaintiff or his Executors or Administrators shall be fully paid all such Damages together with his Costs and reasonable Charges the Body Lands and Goods of the Defendant shall be forthwith discharg'd and the Satisfaction enter'd upon Record Yet shall such Iudgment stand and be as a further Security to Answer to the Plaintiff his Executors c. such Damages as shall or may be sustain'd for further Breach of any Covenant in the same Deed or Writing contain'd upon which the Plaintiff c. may have a Scire facias upon the said Judgment against the Defendant his Heir Terre-Tenants Executors or Administrators suggesting other Breaches and to Summon them to shew Cause why Execution shall not be Awarded upon the said Judgment upon which there shall be the like Proceedings as aforesaid and upon payment of Damages and Costs Proceedings to be again stay'd and so toties quoties and the Defendant discharg'd out of Execution Taxes I. STat. 8 W. 3. cap. 6. 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. II. 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 shall 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 payment of 2 d. per l. 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. III. 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 shall pay for the same 4 s. 4 d. per l. for One Year by like Monthly payments of 4 d. per l. IV. 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 shall pay for the same 4 s. 4 d. per l. for One Year by like Monthly payments of 4 d. per l. V. All Sergeants at Law Barristers Attorneys Sollicitors Publick Notaries Scriveners Chancellors Commissaries Officials Registers Advocates Proctors Apparitors or practising as such Brokers to 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 shall 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. VI. 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 for Money at Interest except Loans and Debts from his Majesty and Arrears of Rent shall 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 VII All persons using or exercising any Trade Mystery Occupation or business of Merchandising Shopkeeping or other Buying or Selling by wholesale or Retail shall 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
purposes and the principal Moneys thereupon payable in Course and the Interest every three months as if the former Orders were not cancelled IV. The Governour and Company of the Bank of England shall not be obliged to make Dividends of the Moneys received by them by virtue of the Talleys and Orders which have been subscribed into the Capital Stock of the said Bank since the enlarging thereof once in every four months but after 25 Mar. 1698. shall make such Dividends once in every six Kalendary Months at the least unto the Members of the said Corporation according to their respective Shares and Interests in the said Capital Stock Partitions I. STat. 8 9 W. 3. cap. 31. From and after the first day of May 1697 after Process of Pone or Attachment return'd upon a Writ of Partition and Affidavit made of due notice given of the said Writ of Partition to the Tenant or Tenants to the Action and a Copy thereof left with the Occupier or in the Tenants absence to the Wife Son or Daughter of the Age of 21 of the Tenant in Possession of the Manors Lands c. whereof the Partition is to be unless the Tenant in Possession be Demandant in the Action at least 40 days before the return of the Pone or Attachment if there be no Appearance entred in 15 days after the return in the Court where such Writs are returnable then the Demandant having entred his Declaration the Court may proceed to examine the Demandants Right and Part and according as they shall find the same to be they shall for so much give Judgment by Default and award a Writ to make Partition which Writ being executed after 8 days notice to the Occupier and return'd and thereupon final Judgment entred the same shall be good and conclude all persons whatsoever although all persons concerned are not named in the Proceedings nor the Title of the Tenants truly set forth II. Provided that if any person concerned against whose Right such Judgment by default is given shall within one year after or in case of Infancy Coverture Non Sanae Memoriae or absence Beyond-Seas within one year after such Inability removed move the Court where such Judgment is entred and shew good matter in Bar of such Partition then the Court may suspend or set aside such Judgment and admit the Tenant to appear and plead and the Cause shall proceed as if no such Judgment had been given and if the Court shall adjudge for the first Demandant then the first Judgment shall stand confirm'd and the person so appealing shall pay Costs or if within such time the persons concerned shall shew to the Court an inequality in the Partition the Court may award a new Partition to be made in presence of all Parties concerned if they will appear which second Partition return'd and filed shall be good and firm against all persons except as before for ever III. No Plea in Abatement shall be admitted in any Suit for Partition nor shall the same abate by reason of the Death of any Tenant IV. When the High Sheriff cannot conveniently be present at the Execution of any Judgment in Partition the Under-Sheriff in presence of two Justices of Peace of the County may proceed to the Execution of the same by Inquisition in due Form of Law and the High Sheriff shall make the same Return as if he were personally present After Partition made return'd and filed the Under-Tenants shall continue in their Tenancies as before they were divided and set out to the respective Landlords under the same Rents and Covenants c. so also where any Demandant is Tenant in actual Possession to the Tenant to the Action for his part and proportion or any part thereof V. The respective Sheriffs Under-Sheriffs and Deputies and Justices of Peace in case of Disability in the High-Sheriff shall give due attendance to the Executing of such Writ of Possession or every of them to pay the Demandant Costs and Damages not exceeding Five pounds for Which the Demandant may bring his Action in any of the Kings Courts at Westminster wherein no Essoin c. In case the Demandant shall not pay the Sheriffs c. such Fees as they demand the Court shall award what each person shall receive VI. This Act to continue for seven years and from thence to the end of the next Session of Parliament Poor I. Stat. 8 9 W. 3. cap. 30. If any person who after the First Day of May 1697. shall come to any Parish or other Place to Inhabit shall at the same time deliver to any of the Church Wardens or Overseers of the Poor of the Place where he comes a Certificate under the Hands and Seals of the Church-wardens or Overseers of the Poor of any other Parish or Place Attested by Two or more Witnesses thereby owning the Person mentioned in the Certificate to be an Inhabitant legally Settled in that Parish or Place such Certificate having been Allowed and Subscribed by Two Justices of Peace of the County City or Borough from whence it comes shall oblige the said Parish or Place to receive and provide for the person mentioned in the Certificate with his Family as Inhabitants whenever the party shall happen to become Chargeable to the place to which such Certificate was given and then and not before it shall be Lawful for such Person and his Children though Born in that Parish not having otherwise Acquired a Legal Settlement to be removed to the place from whence such Certificate was brought II. After 1 September 1697. every such person as shall receive Relief of any Parish or Place and the Wife and Children cohabiting in the same House except such Child as shall be permitted to live at home to attend some helpless Parent shall upon the Right Shoulder of their upper Garment in a visible manner wear a large Roman P with the first Letter of the Name of the Parish or Place where the said person Inhabits cut in Red or Blue Cloath as the Church-wardens or Overseers shall appoint The Poor person neglecting or refusing to wear such Badge or Mark may be punish'd by any Justice of Peace of the County either by ordering his or her Relief on the Collection to be abridged or withdrawn or by Committing the party to the House of Correction not exceeding 21 Days and if any Church-warden or Overseer of the Poor after the said 1 Septemb. shall relieve any such Poor person not wearing such Badge he being Convicted by one Witness before a Justice of Peace shall Forfeit for every such Offence 20 s. to be Levied by Distress and Sale of Goods one Moiety to the use of the Informer the other to the Poor of the Parish III. Justices of Peace at their Quarter Sessions upon any Appeal concerning the Settlement of any Poor person or upon Proof of notice given of an Appeal though the Appeal was not afterwards Prosecuted shall Award to the party for whom such
Distraining and keep the same till the said Duties be satisfied and if not paid within Ten days then to sell the same IV. The said Mayor and Aldermen or their Assignees may by the 25th of Decemb. 1698. Design and Lay out where such Chanel or River shall be made enlarged opened and continued between Wivenhoe and the New Hithe and what points or parcels of Land are fit to be Cut and Laid out for making or enlarging such Chanel as to them their Deputies and Workmen with the allowance of the Commissioners hereafter mentioned or any Five of them shall seem meet so as such Land so to be laid out exceed not One hundred Foot in breadth in any place V. It shall be lawful for the said Mayor and Commonalty their Assignees and Workmen to Cut and Dig the Land so laid out and make new or larger all the passages for Water through such Land being the Ground or Soil of any person whatsoever between Wivenhoe aforesaid and the New Hithe and to remove all Gravel Beds of Ouze or any other Impediment to the Navigation and lay the Earth Soil and Stuff thence digged on any side of the Bank of such Chanel and have free passage for Cutting Cleansing or Amending the same and to do all other necessary Matters for carrying on the said Undertaking VI. But not to make any new Cut through any Land belonging to Anthony Earl of Kent other than one piece called Gravel-Pit-Land the Cut through the same not exceeding 40 Perches or Poles in length and other than two other pieces called Forelands belonging to the said Earl the Cut through the same not exceeding 45 Perches in length in either of them Nor shall the Cut be made on the Land-side of the Wall or Bank there nor so near as to prejudice such Wall or Bank Nor to make any Cut through any Land belonging to Nicholas Corsellis Esq other than one piece called The Reede Point the Cut through the same not exceeding 45 Perches or Poles in length And in case any Wall Sluce or Bank for the defence or benefit of the Lands of the said Earl of Kent or Nicholas Corsellis or any other person or persons be damnified in Cutting or Cleansing the said Chanel the said Mayor and Commonalty shall make good the same And that no part of the Ground or Soil so dug shall be thrown on the Land-side of any persons Ground without the Licence of the respective Owners thereof but only upon the Walls or Banks or the Border of the said Chanel or some place between the Walls and Chanel And for such points of Land as shall be severed from the main Land by making a new Cut the like satisfaction shall be made as to the Owners of such Land through which such Chanel shall be made or enlarged And upon payment of the Money agreed on for the said Points so severed the said Points or Parcels of Land shall be together with the New Chanel vested in the said Mayor and Commonalty and their Successors for ever VII Provided That if the said Mayor and Commonalty shall not repair and make good the Premisses so damnified they shall answer double Damages besides Costs of Suit to the Owner or Proprietor of such Lands or Premisses to be recovered by Action of Trespass or upon the Case VIII Provided That the said Mayor and Commonalty shall make satisfaction to the Owners of such Land or such as may sustain any Damage thereby and proportion the satisfaction in respect thereof and what Share any Tenant or other person shall have for the same And in case any person refuse to Agree or through Disability by Nonage or otherwise cannot the said Commissioners shall issue their Warrants to the Sheriff of Essex for Impanelling and Returning a Jury or Juries who being Sworn shall enquire of and assess such Damages as they shall judge fit And the said Commissioners shall give Judgment for such sums so assessed by the Juries and by Examination upon Oath c. shall hear and determine all Controversies touching the Premisses IX Which said Judgments pronounced by the Commissioners Notice in Writing being first given of their Meeting to every Party concerned or left for them shall be Binding And being in Writing under the Hands and Seals of such Commissioners shall be kept among the Records of the Sessions of Peace for Colchester for all persons to resort to without Fee or Reward and shall be taken as Evidence in any Court of Record X. Upon payment of the Mony so agreed on or decreed or tender thereof or refusing to receive the same so tendred then upon payment thereof to such persons as the Commissioners shall appoint for the use of the persons interested therein and not before the said Mayor and Commonalty their Workmen Agents and Servants may Dig and Cut any such Land as aforesaid or do any such further Act for making the said Chanel and River Navigable And the said Mayor and Commonalty Commissioners and Persons Authorized by them shall be Indempnified against the Heirs Executors Administrators and Assigns of such Owners as if such Land had been sold or conveyed from them to the said Mayor and Commonalty and their Successors XI The said Mayor Aldermen c. may from time to time during the said 21 Years nominate and choose Collectors of the Money payable as aforesaid who shall pay the same to the Receiver General for the Use of the said Mayor and Commonalty for the purposes aforesaid and no other XII The Mayor of Colchester for the time being and the Justices of Peace for the East Division of Essex for the time being shall be Commissioners for the purposes aforesaid and take the Accounts of the Receipts and Disbursements of the Money Collected and Levyed during the said Term and shall and may call before them such Collectors or Receivers and all other persons Intrusted with the Collection or management thereof who shall give an Account thereof in Writing upon Oath And the said Commissioners may Order the Moneys remaining upon such Account to be laid out for the purposes aforesaid And if any such Collectors Receivers or others refuse to give such Account or pay the Moneys then due as the said Commissioners shall direct they or any five of them may commit such persons to the Common Goal of the said Town till they shall give such Account and pay the Money due thereupon XIII Every such Collector and Receiver shall before the Execution of such Office take an Oath for the true Executing the same before the said Mayor XIV After 1 May 1698. no Goods Wares or Merchandizes except Wood or Timber shall be laden or unladen at any Key or Wharf in the said River or Chanel but only at Wivenhoe and the New Hithe aforesaid on pain of Forfeiting to the said Mayor c. 5 l. for the uses aforesaid But not to prohibit the lading or unlading of any Goods at or from the late erected Wharf of Giles Sayer in
their Accounts 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 XXVI All persons Taxable for Wages Ready Money or Debts are to be Assessed where Resident at the time of Execution of this Act 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 XXVII And all Offices 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. XXVIII 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 out of the same XXIX Stock in Trade and Quick Stock upon Land is to be Rated in such County or Place where it is at the time 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 XXX 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 XXXI A Proviso That any person who in respect of several Places of Residence is doubly Charged shall upon Certificate by two or more Commissioners and Oath thereof before one Justice of Peace where the Certificate is made be Discharged for so much XXXII 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 XXXIII All Housholders shall give an Account of their Lodgers and Servants and their full Wages respectively under the Penalty of 5 l. XXXIV 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 XXXV All persons having any Moneys at Interest are to 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 or that there be sufficient Ground 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 XXXVI And all persons intituled to Debts at Interest are to deliver to the Commissioners before they deliver their Estreats to the Subcollectors a Specification or particular in Writing of the said Debts Signed And also of the persons or some of them who borrowed or are liable to the same or of something engaged for the said Debts or the nature of the Securities with the Dates thereof and the Names of the Witnesses thereunto Whereupon the Commissioners shall deliver back to the Parties Copies of such Specifications under their Hands and Seals attested by two or more Witnesses to justify their being duly Charged Which Copies shall be allowed as Evidence in all Courts And upon neglect or refusal to give in such Specifications to Forfeit over and above the Duties intended to be Charged twice as much to be Sued for at any time before 25 Mar. 1699. Whereof one moiety to the King the other to the Prosecutor And the Debts not contained in the said Specifications shall not be Recoverable nor the Securities for the same Pleadable in any Courts of Law or Equity before the said 25 Mar. 1699. Unless the said Duty and Penalty be first satisfied viz. If no Action be Commenced by any Informer then the Duty and Penalty shall be paid to the King But if an Action be depending then the Duty and one moiety of the Penalty shall go to the King and the other moiety to the Informer XXXVII The Assessors are to Enter and View upon the Places where any Stock upon Land shall be and to Value and Charge the same according to the Act And if upon such View the Assessors find any Fraud hath been used to avoid the Taxation they are to give Notice to the Commissioners to the end the persons may be doubly Taxed And the persons refusing to permit such View shall Forfeit 10 l. one moiety to the King the other to the Prosecutor XXXVIII All Traders shall deliver to the Assessors within ten days after the Commissioners Issue their Warrant to the Assessors a Particular in Writing Signed of the Quantities Kinds and Value of their Stocks as the same are then Worth bona fide to be sold And the Assessors are Impowered where they shall think it necessary for their Information to Enter in the day time into any Shops Warehouses c. to View and Value the Goods And the persons refusing such Entrance shall Forfeit 40 l. one moiety to the King the other to the Prosecutor And if the Assessors are satisfied in the truth of the Particulars delivered to them they are to Assess the same accordingly But if the particulars are not delivered to them within the time prefixt or if they suspect the said Particulars to be fraudulent then they are to Assess such Stock in Trade according to the best of their judgment XXXIX All which Assessments shall nevertheless be subject to the Examination of the Commissioners who may allow abate or increase the same as they see cause upon Information or Appeals XL. And if any Steward Bayliff or Tenant of Houses Lands or Hereditaments do not discover to the Assessors when required the true Rents payable for the same he shall Forfeit so much as such Rent bona fide shall amount unto for Two Years XLI Any persons Assessed finding themselves agrieved may Appeal within the days after the Money demanded and any three or more of the Commissioners who Signed the Rate shall within ten days after such Appeal Examine the person upon Oath and abate or increase the Assessment and to that end shall meet together for Determining Appeals and shall Express the time and place in their Warrants to the Collectors and upon Complaints shall Summon the Assessors to attend and such Appeals being once heard are to be final XLII Assessor Collector or Receiver wilfully neglecting or refusing to do his Duty may be Fined not exceeding 30 l. nor under 15 l. for every Offence which Fines shall not be taken off
Proof upon Oath before the next Justice of Peace that the same was duly Entred and a Warrant for Conveyance obtain'd it shall likewise be Forfeited And the Persons so Carrying the same away shall Forfeit to His Majesly double the Value and also 10 s. per Bushel LXXVII No Retailer or Shopkeeper shall ship any Salt for any Port of this Kingdom before Oath or other Proof made before the Collectors that the Duty is Paid or Secured LXXVIII Masters of Ships Carrying Salt or Rock-Salt from one Port to another shall before they have a Warrant for Landing it Deliver to the Collectors Particulars thereof upon Oath and that no more hath been Laded since their coming out of Port and upon Landing any Part thereof at any other Port shall have a Certificate thereof or Forfeit double the Value so Landed and also 10 s. per Bushel LXXIX No Fees shall be taken for Debentures Tickets Warrants or Licenses touching the said Duties LXXX Provided that for Fish exported there be allowed over and above all former Allowances For every Cask of Pilchards er Scads from 1 July 1698 to 25 December 1699. 20 s. and after 24 December 1699. 28 s. For every Barrel of White Herring from â— July 1698. to 25 December 1699. 4 s. 2 d. And from 24 December 1699. 5. s. 10 d. For every Barrel of Red Herring from 1 July 1698. to 25 December 1699. 3 s. 4 d. and after 24 December 1699. 4 s. 8 d. For every Barrel of Salmon from 1 July 1698. to 25 December 1699. 8 s. 4 d. and after 24 December 1699. 11 s. 8 d. For every Hundred of Codfish Ling or Hake after 1 July 1692 and before 25 December 1699. 25 s. and after 24 December 1699. 35 s. For every Last of Dried Red Sprats after 1 July 1698. 6 s. 8 d. LXXXI Which Allowances shall be Paid by the Salt Collector in the Port from whence such Fish is Exported within Thirty Days after Demand upon a Debenture duly verified and Oath made that the Fish was English taken and really Exported beyond Sea And if the Collector have not sufficient Money to pay the same upon his Certificate the Commissioners of Excise shall be Chargeable therewith out of the first Money in their Hands on the said Salt Duties And any Officer neglecting or refusing to pay the said Money or give such Certificate shall forfeit double the Sum payable LXXXII Upon Exporting any Salt Foreign or English or Rock-Salt the Officer where such Salt was Made or Imported and the Duty Paid or Secured shall deliver Certificates thereof gratis and the Officer at the Place of Exportation shall thereupon give a Debenture for Repayment of the Duty by the Officer where it was before Paid or Secured LXXXIII All Salt Imported or Brought into England Wales or Berwick not there Made shall pay as Foreign Salt and Scotch Salt brought into England by Land shall be entred at Carlisle or Berwick under forseiture of double the value and also 10 s. per Bushel LXXXIV Persons Sued for any thing done in pursuance of this Act may Plead the General Issue and give the Act in Evidence and if the Plaintiff he Cast Nonsuit or forbear Prosecuting the Desendant shall have double Costs LXXXV No Writ of Certiorari shall supersede the Orders of the Commissioners of Excise or Justices of Peace touching the Duties on Salt LXXXVI No Salt shall be Delivered from any Salt-works without Notice given to the Officer on Pain of Forfeiture and also 10 s. per Bushel One half to the Prosecutor the other to the King LXXXVII If any Exported Salt after the Duty has been repaid be Landed in this Kingdom before the Duty be again paid the Offender shall forfeit double the value thereof and 10 s. per Bushel LXXXVIII Subjects of this Realm shipping Salt for any part of England in a Ship perishing at Sea or taken by Enemies upon proof thereof before the Justices in Session of the loss of such Salt shall be allowed to buy the like quantity without Duty LXXXIX Salt-Rock or Rock-Salt after Entry and a Warrant may be removed to convenient Ware-houses and the Duty need not be paid or secured till sold and delivered XC No Person shall be obliged by any Contract made before 25 Dec. 1698. to deliver any Salt or Rock Salt unless the Buyer pay the Duty XCI Salt-Rock or Rock-Salt shall be Entred by Weight only at 120 pound weight to the Bushel XCII Refiners of Rock-Salt which had paid the Duty shall have an Abatement over and above any former Allowances of 2 s. 4 d. per Bushel XCIII The charge of managing this Duty on Salt may be paid out of the said Duties XCIV Salt made from Rock-Salt allowing the Drawback and all Refined Salt Imported or Made in England is to be charged with the said Duties XCV All Salt except Rock Salt shall be ascertained as to the Duty at 56 pounds weight to the Bushel XCVI All Salt brought from Scotland and all Imported and Home-made Salt brought in or landed before due Entry shall be forfeited and 10 s. per Bushel XCVII The Collectors of the said Salt Duties shall provide Scales at every Salt-work and Persons living near such Salt-works or Salt-pits shall be Sworn Weighers and paid for the same by the Collectors XCVIII The Officers shall deliver as many Warrants or Permits to Salt Carriers as they desire gratis for what they shall Load at one time XCIX All Persons shall sell Salt except foreign Salt after 56 pound weight to the Bushel under Penalty of 5 l. to the Informer C. The Lord Mayor and Court of Aldermen in London shall by to July 1698. ascertain the price of Salt within the City of London and Bills of Mortality And the Justices of Peace in their General Sessions for other Places by 1 Aug. 1698. And so from time to time if necessary And Persons selling for higher prices or refusing to sell at the prices settled shall forfeit 5 l. to be Levied by Distress and Sale of Goods by Warrant from the Lord Mayor aforesaid or a Justice of Peace of the Place who in default of a Distress may Imprison the Offender till payment thereof one Moiety to the King the other to the Prosecutor CI. The Commissioners of Excise and Commissioners for the Stamp Office respectively shall keep apart and pay Weekly into the Exchequer the Duties on Salt by this Act granted and the Additional Duties on Stampt Velum Parchment and Paper granted to his Majesty his Heirs and Successors by an Act of this present Session and a distinct Register thereof shall be kept in the Exchequer CII The Commissioners for managing the said Duties not paying the same duly into the Exchequer or misapplying any part thereof shall forfeit their Places and be uncapable of any Place of Trust and pay double the value so misapplied CIII In the Excise Office and Stamp Office there shall for ever be Commissioners and Comptrollers for the Execution