100 l. value VIII 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 Cattle great or small or other Quick Stock whether the same belong to such persons respectively or to others shall 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 IX 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. X. 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 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 or Taxes thereupon or making any Abatement 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 Febr. 1696. and so on the 25th day of every subsequent Kalendary Month. XI The Owners of any of the said Lands Tenements and Hereditaments which are liable to any Rent-charges Annuities Fee-farm Rents Rents-Service or other Rents may deduct 3 s. in the Pound thereout and be allowed it by the persons Intituled to the said Rents XII His Majesty may 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 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 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 shall Forfeit a Sum not exceeding 5 l. nor less than 40 s. XIII The Commissioners shall appoint Two at the least 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 Columes The Tax payable by persons Chargeable with the 4 d. per Month The value of the Wages to be Rated The Pensions Stipends or other yearly payments The Nature and Value of Offices Imployments and Professions The Ready Money and Debts at Interest The Stock in Trade The Stock upon Land and the Monthly Rates of the Premisses respectively XIV And the Assessors are Injoyned 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 XV. The Assessors shall 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 he shall Forfeit a Sum not exceeding 20 l. nor less than 10 l. XVI Every Assessor shall before the Execution of the said Imployment take the Oaths of Allegiance and Supremacy and an Oath for the faithful Execution of his Duty as an Assessor And shall make the 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 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 XVII The Commissioners shall Inform themselves upon Oath of any Omissions or Under Assessments and set such Rates as shall be according to the Meaning of the Act And deliver back Duplicates of the Assessments to Collect by and to the Receivers General and their Head Collectors And return Extracts of the said Assessments into the Exchequer on 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 XVIII The Assessments shall be Collected Monthly or within Fourteen days after they become due and Collectors are to pay what they receive to the Head Collectors within Fourteen days after the times prefixt for Demanding the same XIX The Commissioners may appoint other Collectors in the Rooms of such as dye are sick fail or are overburdened XX. The Head Collectors shall hasten the Subcollectors and in case of neglect or failure shall Distrain upon the Subcollectors And the Head Collector shall make 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 XXI 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 XXII 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 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 XXIII 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 XXIV 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. And where no Distress can be found the person to be Imprisoned till payment XXV Parents or Guardians are to pay the Rates Imposed on Infants and to be allowed the same on
Bills brought in so to be cancelled And as to the Interest that shall have incurred on the said Old Bills to their being brought in it shall be so computed as to abate what did accrue whilst they lay in any of the Receivers or Collectors Hands or in the Exchequer and shall be written on the said New Bills XXXIV Stat. 9 10. W. 3. cap. 21. Any person to whom any piece or pieces of Silver Money shall be tendred being diminisht otherwise than by Wearing or by the Stamp Impression Colour or Weight suspected to be Counterfeit may cut break or deface such Piece or Pieces And thereupon appearing Counterfeit the Tenderer shall bear the Loss but being of due Weight and appearing Lawful Money the person who cut it shall take it for what it was Coined for XXXV If any Dispute arise whether the Piece so cut be Counterfeit it shall be determined by the Mayor Bailiffs or Chief Officer of the Place where Tendred if a City or Town Corporate or if not then by the next Justice of Peace of the County XXXVI The Tellers of the Exchequer their Deputies and Clerks and the Receivers General of his Majesties Revenue shall cut break or deface every piece of Counterfeit or unlawfully diminisht Silver Money Tendred them in Payment for his Majesties Use And the said Tellers and Receivers General their Deputies and Clerks shall weigh all Silver Money by them Received and the same or any piece thereof appearing by the Weight or otherwise to be Counterfeit or Unlawfully Diminisht shall not be received by or from them in the Exchequer XXXVII The Act made the last Session of this present Parliament Intituled An Act for the better Preventing the Counterfeiting the Current Coin of this Kingdom and every Article thereof shall be in Force till 25 March 1701. and thence to the end of the next Session of Parliament XXXVIII Stat. 9 10 W. 3. cap. 33. No persons shall after 24 June 1698 and before 24 June 1699. Coin or make or cause to be coin'd or made any Farthings or Half-pence or tokens to go for Farthings or Half-pence of Copper or any other Metal whatsoever on pain of forfeiting Five Pounds for every Averdupoize Pound Weight of such Farthings and Half-pence so Coined one Moiety to the King the other to such persons as will sue for the same XXXIX The Contractors for making or coining of Copper Farthings and Half-pence shall not by virtue of any Agreement made with his Majesty and the late Queen for giving in Exchange to his Majesties Subjects weekly Farthings and Halfpence made of Copper for Farthings and Half pence made of Tin be obliged to perform such Exchange for so many weeks only as are between the said 24 June 1698. and the said 24 June 1699. Creditors I. Stat. 8 9 W. 3. cap 18. Two thirds or more in Number and Value of all real Creditors their Executors Administrators Guardians and Trustees and other Persons Authorized by them may make such Compositions as they think fit with their Debtors who being unable to pay the whole are withdrawn or absconded or are Prisoners for Debt before 17 Nov. 1696. II. Which Composition being for the Equal Benefit of all the Creditors and Subscribed and Sealed by the said Two thirds without any fraudulent Agreement shall be Binding III. And all persons Subscribing and Sealing such Composition shall within Twenty days after being required thereunto in writing before two Witnesses by any of the Creditors make Oath in writing before a Master in Chancery Ordinary or Extraordinary on what account their Debts became due and that they neither have nor are to receive any greater advantage than the said Composition Which Oath shall be made and filed in Chancery at the charges of the requirer within twenty days and the persons forswearing themselves shall suffer as for Perjury IV. Persons refusing to make such Oath or claiming a greater Debt than due or receiving or agreeing to receive a greater advantage than the said Composition their Subscription shall be void they shall forfeit 100 l. and treble the Value fraudulently claimed received or agreed to be received with full Costs of Suit to the Creditors suing for the same and the Money so recovered over and above the Charges shall go to the Creditors Contributing thereto V. Where any Debtor compounded with shall be kept in Prison contrary to such Composition the Lord Keeper Master of the Rolls or any of the Judges may in presence of the Creditor or absence if lawfully Summon'd discharge such Debtor out of Prison upon producing such Composition and Schedule of Debts upon Oath and swearing the cause of Imprisonment to be only for such Debts and the Creditor shall pay the Charges of such detaining and the Keeper of the Goal is to Attend with and Discharge such Prisoner under penalty of 5 l. a day VI. Persons Sued for any thing done in prosecution of this Act the Plaintiff being Nonsuit or Cast shall pay treble Costs VII Provided this Act shall not make void any Securities by Mortgage Pawn Judgment Statute or Recognizance or otherwise whereby the Lands Tenements Hereditaments Goods and Chattels of such Debtors may be charged so as the same affect not the person of the Debtor Compounded with VIII And provided that Agreements already made between Debtors and Creditors shall be of Force subject to the Benefits of this Act for enforcing such Agreements IX Stat. 9 10 W. 3. cap. 29. After 24 June 1698. The Act made in the second Session of this present Parliament held 8 9 W. 3. Intituled An Act for Relief of Creditors by making Compositions with their Debtors in case Two thirds in Number and Value do Agree and every Clause Matter and Thing therein contained shall be Repealed Determined and of no Force X. This Act shall not make void any Agreement or Composition made bona fide before the said 24 June nor any Order for the Discharge of any Debtor out of Custody made in pursuance of such Composition by virtue of the abovesaid Act or within the saving or benefit thereof before the said 24 June But every such Composition whereupon any such Order of Discharge is made shall be good and effectual and every such Order of Discharge is hereby Confirmed and every such Composition whereupon no such Order of Discharge shall be made shall be of the same force as if this Act had not been made Nor shall it Pardon or Discharge any person who before the said 24 June shall Incur any Penalty by committing any Offence against the said Act. XI No Persons Discharged by virtue of the said Act before the said 24 June shall be deemed to be Discharged thereby who to procure any Agreement or Release from their Creditors have before one of the Judges or one of the Masters in Chancery corruptly made any false Oath to the Defrauding their Creditors but every such Agreement and Release obtain'd upon a false Oath by any person being
thereof Convicted upon any Indictment or Infomation shall be void Customs I. Stat. 8 9 W. 3. cap. 12. The several Additional and other Rates Impositions Duties and Charges upon Goods and Merchandizes Imported and Exported Mentioned and Granted by an Act made the 4 5 W. M. Intituled An Act for Granting to Their Majesties certain Additional Impositions upon several Goods and Merchandizes for the Prosecuting the present War against France shall be continued from the First of March 1696. and be Levied and Paid till the Seventeenth day of May 1697. And the foresaid Act and all Articles and Clauses therein contained shall continue and be of force till the said Sevententh of May 1697. II. Stat. 8 9. W. 3. cap. 24. Over and above all Subsidies of Tunnage and Poundage and other Duties already payable for Wines Goods and Merchandizes there shall be paid for all Wines imported into this Kingdom from 1 May 1697. to 1 Feb. 1699. one other Subsidy called Tunnage viz. III. For every Tun of French Wine brought into the Port of London as Merchandize by Natural Born Subjects 4 l. 10 s. and by Aliens 6 l. And every Tun of Wine brought into any other Port of this Kingdom by Natural Born Subjects 3 l. and by Aliens 4 l. 10 s. IV. Every Butt or Pipe of Sweet Wines of the Growth of the Levant Spain or Portugal or elsewhere brought into the Port of London by Natural Born Subjects 45 s. and by Aliens 3 l. And every Butt or Pipe brought into any other Port by Natural Born Subjects 30 s. and by Strangers 25 s. V. Every Awm of Rhenish Wine or of the Growth of Germany imported by Natural Born Subjects 20 s. and by Aliens 25 s. VI. And Wines Landed in the Out Ports and afterwards brought to London by Certificate shall pay so much more as they paid short of the London Duty VII Which several Rates for Wines are the same as in the Book of Rates referred to by the Act Ann. 12. Car. 2. ch 4. VIII All manner of Goods and Merchandizes imported from the said 1 May 1697. to 1 Febr. 1699. shall pay one further Subsidy of Poundage of 12 d. per l. of the Value thereof according to the said Book of Rates IX And if any such Goods are not particularly Rated in the said Book the Duty shall be Levyed according to the Value affirmed upon the Oath of the Merchant X. Except all Wines before limited to pay Subsidy of Tunnage all Fish English taken and imported in English Bottoms all Fresh Fish and Bestial imported and all other Goods mentioned to be Custom-free in the said Book of Rates and such Goods as are commonly used in Dying XI Provided That all Drugs imported from the Place of their Growth in English Built Ships shall be rated to this Act but One Third Part charged in the said Book of Rates XII All Spicery except Pepper imported from the place of its Growth in English Built Shipping shall be rated to this Act but one Third Part charged in the said Book of Rates XIII Linen imported shall not pay the Additional Duty of one Moiety charged in the said Book of Rates XIV All Foreign Wrought Silk exported within one Year from the Importation shall have Two Thirds of the Rate hereby charged repaid at the Custom-house XV. Wrought Silks imported shall not be charged with the Additional Duty of One Moiety mentioned in the said Book of Rates Nor is Tobacco of the English Plantation to be charged with the Additional Duty of One peny per Pound over and above the Subsidy in the said Book of Rates Nor are the Wines of France Germany Portugal or Madera to be charged with the Additional Duty of 3 l. per Tun or any other Wines with 4 l. per Tun mentioned in the said former Acts or Book of Rates XVI For all Tobacco of the English Plantations exported within a Year from its importation the Subsidy of 1 d. per l. hereby granted shall be repaid at the Custom-house XVII Out of the Duties by this Act granted there shall be the like Allowances as are prescribed in the former Act or Book of Rates XVIII The Duties hereby granted shall be Levied by the Officers of the Customs under direction of the Commissioners of the Customs and paid into the Exchequer for the Uses in this Act mentioned And the Rules and Directions of the former Act of Tunnage and Poundage and Book of Rates shall be observed for Levying the Duty by this Act granted XIX The Additional Duty on French Goods and Merchandizes granted the last Session ch 24 shall not extend to such as shall be bona side seized or taken and condemned as Prize except such seizing be by Connivance or Collusion XX. The whole Duty charged by this Act on Sugars of the English Plantations in America shall be paid back upon Exportation XXI There shall be repaid at the Custom-house within one month after demand 3 s. for every Hundred VVeight of Sugar refined in England and exported Oath being made that it was produced from Brown and Muscavado Sugar charged by this Act imported from the English Plantations in America and for which the Duty was paid upon importation XXII For the Duty hereby granted on Tobacco of the English Plantations in America the Importer shall have Three Months time to pay the same with a Discount of 10 l. per Cent. per Ann. for Prompt Payment XXIII Ginger of the English Plantations in the West Indies valued in the Book of Rates at 16 d. per l. shall pay for the said former Subsidy 12 d. per Hundred VVeight and for this present Subsidy 12 d. also per Hundred VVeight and no more XXIV After 1 May 1697. no cut Whale-bone other than in Fins only shall be imported under the Penalty of Forfeiting the same and double the Value XXV Provided That the Goods and Merchandizes charged by this Act except Foreign Wrought Silk Tobacco Sugars and Refined Sugars Exported by any Merchant English within a year or by a Stranger within nine months after Importation for which the Duty hereby granted hath been paid Inward the whole Subsidy hereby granted and paid for such Goods Wines or Merchandizes shall be repaid within one month after Demand But that there be no Drawback for such Wrought Silks Tobacco and Sugars unless exported within the time limited for other Goods and all other Requisites performed and then not only the Two Thirds but the remaining One Third of the Subsidy hereby granted is to be repaid XXVI Provided That his Majesties Naval Stores bought before 25 Mar. 1697. shall not be charged with the Duty hereby granted XXVII And whereas by an Act of this present Parliament for granting a Supply of 3 s. in the Pound by a Land Tax c. It is thereby Enacted That all Lands Tenements and Hereditaments whatsoever be charged for One Year with 3 s. in the Pound of the true Yearly Value to be paid
by twelve equal monthly Payments the first Payment to be made 25 Febr. 1696. And that every Papist or reputed Papist of the Age of Sixteen Years who had not taken the Oaths required Ann. 1 W. M. should pay double unless such Papist did take the same within ten days after the first Meeting of the Commissioners And that every person of the Age of Sixteen Years who not having taken the Oaths did not upon Summons take the same should also pay double And that every Gentleman or so reputed who ought to have paid double to the Quarterly Poll Ann. 3. W. M. and did not voluntarily take the same before the Commissioners within ten days after their first Meeting should likewise pay double And that the Commissioners should upon information or suspicion Summon every suspected person to take the said Oaths but that Quakers making and subscribing the Declaration of Fidelity appointed Ann. 1 W. M. should not be liable to pay double XXVIII For a further supply it is now Enacted That all Lands Tenements and Hereditaments whatsoever charged by the other Act with 3 s. in the pound shall now be charged for one Year from 25 Jan. 1696. with the further Sum of 1 s. in the pound viz. 4 s. per pound in the whole XXIX And all persons who by the other Act ought to pay double or 6 s. per pound shall pay 2 s. in the pound over and above the said 6 s. XXX The Commissioners appointed for the 3 s. in the pound shall be Commissioners for this present Act of 1 s. per pound and the said double Rates with all the Powers and Authorities of the said other Act. And the Assessors and Collectors of the 3 s. shall be the Assessors and Collectors of the 1 s. and the said double Rates XXXI For the avoiding repeated Assessments the Assessors and Collectors shall charge collect and levy One third part of the Duty of the 3 s. and double rates for and in satisfaction of the said rate of 1 s. and the double rates by Kalendary Months the first payment for three months to be on 25 Apr. 1697. or within 14 days after and afterwards each Kalendary Month successively in such manner as they are required by the said other Act of 3 s. per l. and shall pay the same to the Head Collectors accordingly to be answered by the Receivers General into the Excheqner according to the directions of the said other Act. And all persons concerned or imployed by virtue of this Act shall be subject to the Penalties and have the Benefits of the said other Act. And all Lands Tenements and Hereditaments subject by Distress or otherwise to the rates of 3 s. per l. shall in like manner be subject to the rates of 1 s. per pound XXXII And whereas by the said other Act of 3 s. in the pound c. the Commissioners of the Treasury may issue Exchequer Bills not exceeding the Sum of 1500000 l. for the use of the War and by the Act for making good the deficiencies of Funds c. the said Bills are to be Current to the Receivers or Collectors of any Tax or Supply granted this Session for the War or otherwise and also at the Exchequer with 5 d. per Day Interest for each Hundred Pounds It is further Enacted That the Commissioners of the Treasury may issue Exchequer Bills not exceeding 1200000 l. over and above the said 1500000 l. so as there be not at any one time above 2000000 l. standing out in such Bills which Bills to have like Currency and Interest as the said Bills for 1500000 l. XXXIII The persons contracting with the Treasury to advance Money for Circulating the said Bills for 1500000 l. shall be discharged of their Contracts as soon as the Sums by them agreed to be advanced shall be called for and paid or so soon as Bills for 1500000 l. issued by the former or this present Act shall be Cancelled or that the Funds for the War for this present Year shall have produced sufficient to take up and Cancel the same XXXIV The Commissioners of the Treasury may in like manner agree for the Advancing any further Sums for Exchanging such Bills of the said 1200000 l. as may be refused at the Rate of 10 l. per Cent. per Ann. XXXV The Bills issued for the said 1500000 l. and 1200000 l. which shall not be Cancelled by the Produce of those Funds by the 25th of March 1698. shall be taken up and Cancelled by the Arrears of those Funds or by the Moneys Granted next Session of Parliament And the persons advancing Moneys for Exchanging such Bills of the 1200000 l. as shall be refused shall be discharged of their Contracts as soon as the Sums Contracted for shall be paid by them and if the same be not called for by the 25th of March 1698. they shall thenceforth be absolutely discharged of their Contracts XXXVI Till it shall be published by Proclamation that the Treasury hath made Provision that the said Bills may be Exchanged for ready Money such Bills for the 1200000 l. shall be Current only in the Supplies Granted for the War this present Year 1697. except the 3 s. in the Pound XXXVII It shall be Felony without benefit of Clergy to Forge or Counterfeit any of the said Bills or Demand Money thereon knowing the same to be Counterfeited XXXVIII Out of the Moneys arising by this Act by Bills of Credit or otherwise 672197 l. is Appropriated for the Navy and for the Sea-Service in the Office of the Ordnance the Ordinary of the Navy the Payment of Marine-Officers and Charge of Registring Seamen to compleat the Sum of 2372197 l. for those Services and the remainder for the Land Forces Ordnance Ammunition and Incidents of War XXXIX The Rules and Directions in the Act Ann. 1 W. M. for Granting an Aid of 2 s. per. Pound touching the Payment thereof and Management in the Exchequer with the Penalties in case of Diversion shall be revived and applied to the Sums hereby Appropriated XL. Stat. 8 9 W. 3. cap. 34. For lessening the Duty on Tin and Pewter Exported It is Enacted That after the 10th of May 1697 there shall be paid on any Entry of Tin to be Exported for every Hundred Weight containing 112 Pounds of Tin unwrought 3 s. and for every hundred Weight of wrought Tin commonly called Pewter 2 s. and so proportionably and no more XLI After the said 10th of May till 1 Aug. 1706. the Subsidy to be received for all Drugs Imported directly from the place of their Growth in English Built Ships shall be according to the full Value of the respective Species enumerated in the Book of Rates and for all Drugs otherwise Imported treble such Value XLII Nothing in this Act shall extend to the laying a further Duty on any sort of Drugs used in Dying XLIII Stat. 9 10 W. 3 cap 23. Over and above all Subsidies of Tunnage and
that each Innholder Victualler or other person shall furnish for every Soldier lawfully Quarter'd on them Lodging Small Beer and Candle with the use of Fire to dress his Meat by and Hay and Straw for their Horses after the rates following viz. for Small Beer Fire Candle and Hay and Straw for a Light Horseman and his Horse 6 d. per diem and the like for a Dragoon at 5 d. per diem VIII The Officers and Soldiers of the Marine Regiments being in his Majesties Service in the Army shall be subject to all the Powers and Punishments mentioned in this Act. IX Stat. 9 10 W. 3. cap. 20. Enacted That Francis Colenbine and Ventris Colenbine Sons of Col. Ventris Colenbine and Barbara his Wife Robert Wroth Son of Lieut. Col. Wroth and Knightley his Wife John Gysbert Farwell an Infant Son of Lieut. Col. John Farwell and Elizabeth his Wife Thomas Vthwat Son of Richard Vthwat and Martha his Wife and all other persons who since 13 Febr. 1688. or at any time since the beginning of the late War with France and before 25 Mar. 1698. were Born out of his Majesties Dominions and whose Fathers or Mothers were Natural Born Subjects of this Realm and were then actually in the Service of his Majesty or of his Majesty and the late Queen are declared to be Natural Born Subjects of this Kingdom as if they had been Born in England X. And that they shall be able to challenge and enjoy any Lands Tenements and Hereditaments and all other Privileges of Natural Born Subjects and to make their Resort or Pedigree as Heir to their Ancestors Lineal or Collateral And to have and enjoy Lands Tenements and Hereditaments by Purchase or Gift and to prosecute all manner of Actions and things as freely as if they had been Born in England XI Provided that no person expresly named in this Act shall have benefit thereby if in 5 years after the Age of 14 Years they neglect to Receive the Sacrament and take the Oaths appointed Ann. 1. W. M. in some of the Courts of Record at Westminster XII Provided also That no person intended to be Naturalized by general Words shall have Benefit thereby if in 5 years after the Age of 14 years they neglect to Receive the Sacrament and take the Oaths aforesaid and make proof of their being Born out of the Realm within the times before-mentioned and that their Father or Mother was a Natural Born Subject and actually in the Kings or King and Queens Service at their Birth XIII Any person expresly named in this Act may during the said 5 years after the Age of 14 Years make proof upon Oath in any the Courts of Record at Westminster that such Person did Receive the Sacrament and take the said Oaths And any persons intended to be Naturalized by the general Words may likewise during the said 5 years after the Age of 14 years make like proof in such Court as well of their Receiving the Sacrament and taking the Oaths as of their being Born within the times limited of a Father or Mother that was a Natural Born Subject and then in the Kings Service All which Proofs being made to the satisfaction of the said Court shall be there Recorded and a Certificate thereof given under the Seal of the said Court upon shewing whereof every such person shall have the full Benefit of this Law Squibs I. Stat. 9 10. W. 3. cap. 7. After 25 Mar. 1698. No persons of what Age Sex Degree or Quality soever shall Make Sell or Utter or expose to Sale any Squibs Rockets Serpents or other Fireworks or any Cases Molds or other Implements for the making of such Fire-works or permit any such Fireworks to be thrown or fired out of or in their Houses or Lodgings or any part or place thereto adjoyning into any publick Street High-way Road or Passage nor throw or fire or be aiding in the throwing or firing of any such Fireworks in or into any publick Street House Shop River High-way Road or Passage but every such Offence shall be adjudged a Common Nusance II. After the said 25 Mar. Any person as aforesaid who shall make give sell or utter or expose to sale any Squibs Rockets Serpents or other Fireworks or any Cases Molds or other Implements for making thereof and be convicted thereof before one or more Justices of the Peace of the County or Division or chief Magistrate of the place where such offence shall be committed by Confession of the Party or Oath of two Witnesses shall for every such offence forfeit 5 l. And any persons whatsoever who after the said 25 Mar. shall permit or suffer any such Fireworks to be thrown or fired from out of or in their Houses Shops Dwellings Lodgings or Habitations or any part or place thereto belonging into any publick Street High-way Road or Passage or any other House or Place whatsoever and shall be convicted thereof as aforesaid shall for every such offence forfeit 20 s. the said several forfeitures to be Levied by Distress and Sale of the Goods and Chattels of the Offender by Warrant of the said Justices or Chief Magistrate one half to the use of the Poor of the Parish and the other to the Prosecutor III. After the said 25 Mar. Any persons as aforesaid who shall throw or fire or assist in the throwing or firing any such Fireworks in or into any publick Street House Shop River High-way Road or Passage and be thereof convicted as aforesaid shall for every such offence forfeit 20 s. to the uses aforesaid and pay the same immediately to the said Justices of chief Magistrate or be sent to the House of Correction there to be kept to hard Labour for any time not exceeding one Month unless such Offender sooner pay such Forfeiture IV The Master Lieutenant or Commissioners of the Ordnance or any other persons by them Authorized may give Orders for the making any sorts of Fireworks to be used and fired according to the Orders and Directions of the said Master Lieutenant or Commissioners of the Ordnance or other persons by them Authorized for that purpose V. The Artillery Company of the City of London or any other Artillery Company or Society of persons Lawfully met together for the use and exercise of Arms the Trained Bands and Militia of the Kingdom may make and use any sorts of Fireworks in the Exercise of Arms and Warlike Exploits only as they might Lawfully have done before the making of this Act. VI. Persons sued for putting this Act in Execution may plead the general Issue and give the special matter in Evidence And if the Plaintiff be Nonsuit or Discontinue or a Verdict pass or Judgment be given for the Defendant such Defendant shall have his full treble Costs Stores of War I. Stat. 9 10 W. 3. cap. 41. For preventing the Imbezlement of his Majesties Stores of War c. It is Enacted That after 24 June 1698. none but the Contractors
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
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
not of the Yearly Value of 20 s. in the whole LXVIII A Proviso that the Chancery Officers within the Liberty of the Rolls shall be there Assessed LXIX 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. LXX If after the Assessment any Persons remove to a Place where they were not Rated the Commissioners are to Summon such Persons before them and cause them to be duly Rated and to pay the same or such part as shall be unpaid unless the party produces a Certificate that he hath been Rated and Paid elsewhere LXXI 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 LXXII Any person acting as a Commissioner before he hath taken the Oaths forfeits 500 l. to the King LXXIII The Water-works in Southwark are to be Rated by the Commissioners and Assessors of Surrey and those in Westminster by the Commissioners and Affessors for Westminsler LXXIV 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 LXXV 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. LXXVI A Proviso that Rectories Vicaridges or Curacies under 40 l. per Annum shall not be Taxed if the Rector Vicar or Curate resides upon the Place or personally serves the Cure LXXVII No Tenant of Houses or Lands belonging to Colleges Halls Hospitals Alms-houses or Schools who by their Contracts are obliged to pay all Taxes shall be Discharged LXXVIII The Allowance of Three Half-pence 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 LXXIX 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 Palriament 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 20 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 LXXX 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 be noted upon the said Specification and Duplicates thereof LXXXI 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 Deduction out of the Tax LXXXII 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. LXXXIII All or any part of the Monthly payments in this Act may be paid for the whole year or any Months thereof before hand in Hammer'd Silver Money at 5 s. 8 d. per oz. at any time before 1 June 1697. LXXXIV If the Assessors neglect the Commissioners are to take care That Papists and persons not taking the Oaths be doubly charged LXXXV Persons beyond Sea and Minors having Moneys at Interest in this Kingdom their Trustees or Guardians are to pay the Duties LXXXVI 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. LXXXVII 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 Talleys 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 LXXXVIII No stay of Process shall be made for any of the Penalties by this Act inflicted LXXXIX Loans on Credit of Contributions for Annuities pursuant 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 upon Credit of the Exchequer in general between 1 July 1696. and 1 Febr. 1696. which Transferred Orders of Loan shall be Assignable XC 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 XCI A distinct Register is to be kept in the Exchequer of the produce of the 3 s in the Pound And the Interest for Moneys lent thereon shall be paid in course every three Months without any undue preference by the Officers of the Exchequer as they will avoid the Penalties inflicted by the Act. XCII Orders of Loan by Virtue of this Act being Entred are made assignable XCIII The Commissioners of the Treasury or High Treasurer 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 Aids or Supplies for the War for the year 1697 except in the 3 s. in the Pound XCIV And the Receivers and Collectors out of the Mill'd 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 Talleys for their Discharge And the Bills so paid in to be immediately Cancelled XCV 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
than sufficient to pay the Interest at 5 per Cent. for the said Principal Sum of 330769 l. 10 s. 7 d. then the Surplus shall remain in the Exchequer and not be disposed of otherwise than by Act of Parliament CCXXV. The Commissioners of the Treasury or Lord Treasurer for the time being may out of the Money so raised pay to the said Commissioners their Clerks or other persons such Moneys as they shall reasonably deserve for their Service in relation to this or the foresaid Act. CCXXVI This Act shall not extend or be construed to give any Power to any Hawker c. to sell or expose any Wares or Merchandizes in any City Town Corporate or Market Town within this Realm otherwise than might have been done before the making of this Act. CCXXVII Stat. 9 10 W. 3. cap. 8. All the Duties which have been or hereafter shall be paid into the Exchequer by virtue of the Act made the last Sessions of Parliament Intituled An Act for Granting to His Majesty certain Duties upon Malt Mum Sweets Cyder and Perry as well towards Carrying on the War against France as for the necessary Expences of His Majesties Houshold shall be applied to the Payment of the Loan of 200000 l. Borrowed thereupon with Interest for the same or so much as remains due and unpaid thereof and to the Discharge of certain Bills and Tickets issued thereupon with Interest in the first Place in such Course and Order as the said Act directs and to no other use whatsoever until the said Loan and the said Bills and Tickets with Interest shall be fully paid CCXXVIII The Rules and Directions in an Act made 1 W. M. Intituled An Act for a Grant to their Majesties of an Aid of Two Shillings in the Pound for One year for the speedy Payment of Moneys thereby Granted into the Exchequer by the Collectors and Receivers thereof and for the Distribution and Application thereof and keeping distinct Accounts of the same and the Penalties in case of Diversion of any Money thereby Appropriated are hereby revived touching the Distribution of the Duties hereby Appropriated CCXXIX Stat. 9 10 W. 3. cap. 10. Enacted That the Sum of One Million four hundred eighty four thousand and fifteen Pounds One Shilling Eleven Pence three Farthings be Levied and Paid to his Majesty within the space of One Year from 2 Febr. 1697. according to the Proportions on the several Cities Towns and Counties in the Act mention'd CCXXX Towards the raising whereof all persons having any Estate in ready Money or Debts Wares Merchandizes or other Chattels except such Debts as they do bona fide owe and desperate Debts owing to them and except Stock upon Land and Houshold Goods and Loans to his Majesty shall pay 3 s. in the Pound of the true yearly value for One year that is to say For every Hundred Pounds the Sum of 18 s. and so for a greater or lesser Sum. CCXXXI All persons having any publick Office or Imployment of Profit Military Officers in Muster or Pay in his Majesties Guards Garisons or Navy excepted and their Agents Clerks and Inferiour Ministers shall pay 3 s. in the Pound for One year out of the Fees or Profits of their Offices or Imployments CCXXXII All Manors Messuages Lands and Tenements and all Quarries Mines Iron-works Salt-works Allom-works all Parks Chaces Warrens Woods Under-woods Coppices all Fishings Tithes Tolls Annuities and other yearly Profits and Hereditaments and all Persons Bodies Politick and Corporate Guilds and Fraternities having any such Lands Tenements or Hereditaments shall be Charged with as much equality as possible towards the Sums by this Act imposed which shall be Paid into the Exchequer by Four Quarterly Payments the first whereof to be upon 2 May 1698. CCXXXIII The Landlords Owners and Proprietors of such Lands Tenements and Hereditaments may abate out of every Fee-farm Rent or other Annual Rent or Payment so much as the same shall by a just proportion amount unto CCXXXIV For the more effectual putting this Act in execution the several Persons in the Act named shall be Commissioners who shall meet together in their several Districts on or before 20 April 1698. and afterwards as often as shall be necessary and shall set down in Writing the Proportions to be paid by every Division for making up the whole Sum and may subdivide themselves so as Two or more be appointed for each Division but not to restrain the Commissioners from Acting in any other part of the County or Place for which they are nominated Commissioners CCXXXV Which Commissioners at their General Meeting shall give Lists to the Receiver General of those who are to act in each Division which Commissioners in their several Divisions shall cause the Proportions to be equally Assessed and shall direct their Precepts to such Inhabitants c. as they shall think convenient to be Presenters and Assessors requiring them to appear at a place and time not exceeding Ten days and shall then charge them with the Execution of this Act And if any persons to whom such Precept is directed shall absent themselves without lawful Excuse or shall refuse to serve they shall forfeit a Sum not exceeding 5 l. CCXXXVI The Commissioners shall appoint Two or more of the most sufficient Inhabitants of each Parish c. to be Assessors and shall prefix them a day and place to bring in their Assessments who are to Assess the full Sum given them in Charge and bring in a Certificate thereof with the Names of Two or more able persons living within the respective limits to be Collectors for whom the Parish or Place shall be answerable CCXXXVII Every Assessor before he acts shall take the Oaths appointed 1 W. M. to be Administred to them by Two or more of the Commissioners and shall deliver one Copy of their Assessment to the Commissioners who shall Sign and Seal Two Duplicates thereof one to be delivered to the Collectors the other in Parchment to the Receiver General containing the full Sum Assessed on each Parish or Place and shall transmit a like Duplicate to the Kings Remembrancers Office on or before 24 June 1698. or within 20 days after all Appeals being first determined CCXXXVIII The Collectors shall Levy the Rates so Assessed and shall demand the same of the Parties themselves or at the place of their last abode or upon the premisses charged and shall pay the same to the Receiver General or his Deputy at such time and place as the Commissioners shall appoint so as the whole Sum for each Quarterly Payment be made according to the Act. CCXXXIX And the Receiver General is to give Notice of his Deputies to the Commissioners within Ten days after the first General Meeting and so within Ten days after the death or removal of any Deputy and the Receipt of such Receiver General or his Deputies shall be a Discharge to the Collectors who shall not be obliged to travel above Ten
Taxes § 122. Greeland Company vid. Taxes § 476. Greenwich Hospital vid. Seamen § 1. Guineas vid. Coin § 1. Hammered Money vid. Coin § 3 4 5 6 7 9 14 15 16 20 31 32. Excise s 40 60. Taxes s 83 96 101 116 117 118 119. Hawkers and Pedlers p. 47. Hawkers and Pedlers vid. Taxes § 210 211 212 217 218 226 386 387 388. Hay-market pag. 47. Herrings vid. Taxes § 160. Hides and Skins vid. Taxes § 192. Highways pag. 48. Horley vid. Highways § 1. Hospitals vid. Taxes § 46. Houses and Shops belonging to the Fleet vid. Prisons § 22 23. Houses and Windows vid. Taxes § 129 130. House of Correction vid. Squibs § 3 Housholders vid. Taxes 33.462 Hull Trinity House vid. Burlington § 1. I. IMbezlement vid. Stores § 1. Trade s 6. Importations vid. Excise § 35. Trade s 48 55 57 58 83 96 129 130. Wool s 1.10 Impositions or Duties on Goods Wares and Merchandizes vid. Rivers § 1. 15 16. Imprisonment pag. 55. Imprisonment vid. Creditors § 5. Poor s 3. Prisons s 16. Religion § 1. Rivers s 12. Ships s 6. Stores s 2 3. Taxes s 24.435 Trade § 100. Treason s 3. Inns of Court or Chancery vid. Taxes § 131 460. Insurance from Fire vid. Taxes § 55.280 Iron vid. Taxes § 126. Judicial Proceedings pag. 56 Judgment vid. Suits § 2 6 8. Texes s 152. Juries pag. 56. Juries vid. Highways § 17. London § 8. Rivers s ◠Suits s 8. Justices of Assize vid. Highways § 22 Suits s 8. Chief Justices of the King's Bench vid. Churches § 3. Justices of Peace pag. 56. Justices of Peace vid. Highways § 16.23 24. Juries § 1. Partitions s 5. Poor s 3. Salt s 2 3. Seamen § 2. Soldiers s 5. Squibs s 2. Taxes s 112 190 407. Trade s 6.100 Justices of Peace of Essex E. Division vid. Rivers § 12. Justices of Peace for Glocester-Shire vid. Highways § 25.29 31 32 33 42. Justices of Peace of HeresordShire vid. Highways § 41 42. Justices of Peace for St. Albans vid. Poor § 8. Justices of Peace of Somersetshire vid. Bridegwater § 4. Justices of Peace of Surrey and Sussex vid. Highways § 1.5 15 Justices of Peace of Westminster vid. Hay-market § 6 7. Justices of Peace of Yorkshire E. Riding vid. Burlington § 4. K. KEepers of Prisons vid. Prisons § 9 10. Kensington vid. London § 1. King's Bench Prison vid. Prisons § 11. King's Houshold vid. Customs § 56. Excise § 37.57 Kings Printing House vid. Taxes § 55 280. L. LAnd Forces vid. Excise § 36. Lunds Tenements and Hereditaments vid. Taxes § 10.232 Lapis Calaminaris vid. Taxes § 126. Lawyers vid. Taxes § 5.421 Leather vid. Taxes § 173 174 176 177 178 179 180 181 182 183 184 185 186 187 188 189 199 208 209. Leward Island vid. Customs § 56. Leather-Dresser vid. Taxes § 195. Limitation of Actions and Prosecutions Religion § 2. Trade s 52 66 68. Linen vid. Customs § 13.47 Loans vid. Orders of Loan Lodgers vid. Taxes § 23. London pag. 57. London vid. Brokers § 1.9 Trade § 100. London Bridge vid. London § 7. Lustrings and Alamodes vid. Customs § 57. Trade s 1 3 4 5 7 55 57 58 59 60 61 62 63 67 68 69. Lustring Company vid. Trade § 7 8 67 68. M. MAlsters vid. Excise § 14 17 18 19 20 21 24. Malt s 1. Malt 59. Malt vid. Excise § 14. Malt Lottery vid. Excise § 40. c. Malt Tickets vid. Excise § 39 41 42 c. Taxes § 227. Malt Ticket Office vid. Excise § 56. Marine Regiments vid. Soldiers § 8. Markets and Fairs vid. Taxes § 218 221 397. Marks of the Goldsmiths-Hall or Company vid. Coin § 10 15 17. Marriages Births and Burials vid. Taxes § 128 130 406 407 408. Marshall of the King's Bench vid. Prisons § 11 12 22 24. Masters and Mistresses vid. Taxes § 25. Lord Mayor of London vid. Brokers § 5. Churches s 2 3 4. Trade § 100. Mayor of Colchester vid. Rivers § 2 4 5 7 8 10 11 12 13 14 16. Medals vid. Brokers § 9. Members of Parliament vid. Taxes § 79 297 464. Merchandizes vid. Customs § 8.55 Merchants vid. Taxes § 108 280 421. Middlesex and Westminster vid. London § 1. Military Officers vid. Soldiers § 4. Militia pag. 59. Militia vid. Squibs § 5. Million Lottery Tickets vid. Taxes § 401 402 403 404. Mill'd Money vid. Excise § 40. Minors vid. Taxes § 85 450. Mints vid. Coin § 1 2 3 7 8 10 11 2◠22 23 25 32. Mum vid. Excise 14. N. NAturalization vid. Soldiers § 9. Naval Stores vid. Customs § 26. Ships § 14. Navy vid. Exchequer § 13. Ships s 1. Navy and Ordnance vid. Excise § 36. Ships s 14. Negroes vid. Trade § 27 29 41. Newcastle upon Tyne vid. Burlington § 1. New Forest in Hampshire vid. Ships § 1. Noli prosequi vid. Taxes § 88.293 Nuisance vid. Squibs § 1. O. OAths ◠pag. 61. Oath and Oaths vid. Brokers § 2 3. Coin s 6 7. Creditors s 3.11 Excise s 51. Haymarket s 7 Highways s 5 17 29 32. Imprisonment s 1. London s 8 9. Militia s 3. Poor s 3 5. Prisons s 7.14 Religion s 2. Rivers s 8.12 13. Soldiers s 11 12 13. Taxes s 16.61 62 63 64 65 110 165 170 197 237 270 271 281 282 283 284 285 377 414 427 458. Trade s 24 25 28 77 81 123 124 126. Officers of the Exchequer vid. Taxes § 91 145 220 292 396 484. Trade s 105. Officers of the Customs v. Taxes § 104 106 107 109. Trade s 60. Officers and Commissioners of the Navy vid. Stores § 8. Officers of the Ordnance vid. Squibs § 4. Offices and Imployments vid. Taxes § 27.231 Orders of Discharge vid. Creditors § 10. Orders of Loan vid. Oaths § 1 2 3. Taxes s 89 227 300 303 304 305 306 307 308 467 468 469 470 471. Ordnance vid. Exchequer § 13. P. PAnnage vid. Ships § 9. Paper Vellum and Parchment vid. Taxs § 102 127 322. Trade s 105. Papist vid. Militia § 3. Taxes § 62 84 281. Pardons vid. Treason § 10 11. Parents or Guardians vid. Taxes § 25. Parliament vid. Members of Parliament Partitions pag. 62. Party-Guiles vid. Excise § 2. Paupers vid. Taxes § 100. Penalties and Forfeitures vid. Seamen § 8. Ships § 6 Taxes s 42 43 45 62 63 64 75 97 107 109 118 180 183 184 191 196 213 212 244 249 250 252 381 388 389 411 412 414 442 462. Trade s 2 3 8 15 49 51 74 99 148. Pensions Annuities and Stipends vid. Taxes § 3.26 Pepper vid. Custom § 12.47 Perjury vid. Trade § 12. Persons not taking the Oaths vid. Militia § 3. Pewter vid. Tin Physicians vid. Taxes § 5. Pilchards and Scads vid. Taxes § 160. Pipes or Stopcocks vid. Excise § 5 6 7. Plantation Trade vid. Taxes § 122. Trade s 54. Plantations in America vid. Trade § 22 26 27. Plate wrought vid. Coin § 10 17 18 19 20. Excise § 40. Poor pag 63. Posse Comitatus
Five Every Score of Oxen or Neat Cattle Eight Pence and so proportionably for every greater or lesser Number To be paid from the passing of the Act by all persons who shall Travel with Horse Coach Cart or Wagon or shall lead or drive any Oxen or other Cattle beforementioned in and through the High-way aforesaid to the said Collectors or Receivers at some convenient place on the said High-way between the Top of Birdlipp and City of Gloucester where a Turn-pike or Gate may be set up as the Justices shall appoint XXIX Every Receiver or Collector shall if Required give in a weekly Account upon Oath to one or more of the Justices to be returned to the Justices at the Quarter Sessions to Examine and make such Order therein as to them shall seem meet XXX Any person refusing or neglecting to pay the said Toll on Demand the Collector or Receiver may Distrain and Detain such Horse Cart Coach Calash Chariot Wagon Oxen Hogs and other Cattle till the Toll be paid with Damages in making the Distress Which Money so received shall be paid to the Surveyors towards mending the said Ruinous Places in the said High-ways and not elsewhere XXXI The said Surveyors at the Quarter Sessions next after the end of their Year shall give an Account to the Justices of their Receipts and Disbursments that the Overplus of the Money if any may be paid to the succeeding Surveyors towards amending the said High-ways or Repaying the Money Lent before hand And such Allowances shall be made by the Justices to the Surveyors and others assisting in the said amending or advancing Moneys thereto as to them shall seem meet XXXII If the Collector or Receiver shall not duly pay the Surveyors or if the Surveyors shall not make the payments Ordered by the Justices then the Justices at the Quarter Sessions shall enquire thereinto upon Oath and Commit the persons Convicted thereof to Goal till they have made a true Account and Payment XXXIII The said Surveyors for the time being by Order of the Justices or any Five of them may Ingage the Profits arising by the said Toll and by a Levy upon the respective Parishes pursuant to the Act made 3 4 W. M. for the better Repairing and Amending the High-ways and for Settling the Rates of Carriage of Goods or by any other Act for the Moneys by them borrowed for that purpose and may under their Hands and Seals Transfer the said Profits for any Term not exceeding Fifteen Years to such as will upon that Security Advance the Money so Lent with Interest And the Justices shall Distribute the said Money to any persons giving Security to Repair and Amend the said High way in the proportions aforesaid XXXIV Any person without Lawful excuse neglecting or refusing to take upon him the Office of Surveyor being thereunto chosen or to do his Duty therein may be Fined by the Justices not exceeding 5 l. And in such case or in case of Death some other person shall be appointed Surveyor by the Justices or two of them Which Fines and Forfeitures shall be paid to the Surveyors towards Repairing the said High-ways XXXV If a Suit be Commenced for any thing done in pursuance of this Act the Action shall be laid in the County of Gloucester only and the Defendant may Plead the General Issue and give this Act and the Special Matter in Evidence and if the Action be laid elsewhere or the Plaintiff be Non Suit or Discontinue his Action or have Judgment against him upon Demurrer the Defendant shall have Double Costs and Charges XXXVI No person passing where the Toll is taken and returning the same day shall pay a second time and persons passing through the said place from any adjoyning Parish may carry Stones Lime Gravel Dung Mould or Compost and Carts with Hay not sold or going to Market or Corn in the Straw at Hay time or Harvest Ploughs Harrows and other Implements of Husbandry and Stock of Cattle belonging to the Lands of the respective Parishes shall pass the said place without paying as also all Soldiers on their March and the Carts Wagons and Coaches attending them and all persons riding Post XXXVII All persons Chargeable by Law towards Repairing the said High-ways shall still remain so XXXVIII This Act shall not be in Force longer than Twenty Years from 24 Jun. 1698. And if before the Expiration of the said Term the said High-ways shall be sufficiently amended and so adjudged by the Justices at their Quarter Sessions then upon repayment of the Moneys borrowed the said Toll shall cease XXXIX No Turnpike shall be Erected nor Toll Demanded till Security given to the Justices at the Quarter Sessions that the said High-way shall within Five Years be sufficiently Repaired XL. The persons so giving Security shall have full power to Levy for Twenty Years after 24 Jun. 1698. Six Pence in the Pound with the Arrears thereof on all the Parishes adjoyning to the said High-way towards the Repairing thereof and shall cause to be done by the Parishioners within the said Parishes all that is required by the forementioned Act of 3 4 W. M. for the better Repairing the High-ways or by any other Act And if the Toll Granted by this Act with the Sum Charged on the said Parishes be not sufficient to Repair the said High-way within the time limited the persons so giving Security shall Levy and Collect Two Pence in the Pound on the Hundred and Hundreds in which the said High-way or any part thereof doth lye to be Levied by Distress and Sale of Goods if not paid within Ten days after Demand And if the persons so giving Security shall not do what is required of them by this Act they shall forfeit 100 l. per Ann. to such person as shall sue for the same XLI The persons so having given Security in case the said High-way shall not be sufficiently Repaired or Certified so to be by the Justices of the Peace for Herefordshire or Ten of them by the time limited in their Security shall over and above the Sums they shall be bound for Forfeit 500 l. One moiety to the Repairing the said High-way the other to such person as shall Sue for the same XLII The Toll shall not be Demanded by virtue of this Act unless the Security given to the Justices of Peace of Gloucestershire at the Quarter Sessions shall be approved of by Five Justices of Peace for Herefordshire under their Hands and Seals Imprisonment I. STat. 9 W. 3 cap. 4. Enacted That Counter John Bernardi Robert Cassells Robert Meldrum James Chambers and Robert Blackburne being in Newgate for a Traiterous Conspiracy to Assassinate his Majesty together with such other persons as shall hereafter render themselves or be apprehended and against whom Oath shall be made of their being concerned in the said Conspiracy shall be Detained and Kept in Custody without Bail or Mainprize till 1 Jan. 1698. and to the end of the next
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-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
Parliament XCVI Every Receiver General is to Enter in Books all the 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. XCVII A Proviso That 200000 l. out of the first Bills to 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 Quarters amount to so much It shall be Felony to Counterfeit the said Exchequer Bills without Benefit of Clergy XCVIII A Proviso That this Act shall not Charge the 50000 l. per An. Granted in Trust for the Prince and Princess of Denmark with the Duty of 4 s. 4 d. per Pound XCIX Persons not Charged over and above the 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 C. Also Poor Housekeepers who by reason of their poverty do not contribute to Church or Poor shall not be charged by this Act Nor shall it extend to charge Houses not cover'd or made habitable CI. A Proviso That Hammer'd Money shall be Current at 5 s. 2 d. per oz. after 1 Feb. 1696. in all payments except where it is directed to be Received at a greater value CII Stat. 8 9. W. 3. cap. 7. During the term of two years from 1 March 1696 a Duty of 20 per Cent. of the true value for all Paper Vellum and Parchment of what kind soever made within this Kingdom shall be paid by the Makers thereof And for all Paper Pastboard Vellum and Parchment either in Rolls Reams Quires Books printed or not printed or otherwise Imported during the said Term 25 per Cent. over and above all Customs and Duties already payable for the same CIII Which Duties on Importations shall be paid by the Importers upon making their Entries of the same or shall be secured to be paid within three Months after such Entry with a Discount of 10 per Cent. per Ann. for payment in ready Money with a Clause of forfeiture upon Landing any such Imported Commodities before Entry be made thereof CIV The said Duties on Importations to be Collected by the Officers of the Customs according to the true value to be esteemed upon the Oath of the Importer And the Duties upon the said Commodities made within the Realm shall be ascertained by Commissioners thereunto appointed their Substitutes or Deputies under the direction of the Commissioners of the Treasury CV In case of Controversie the value of such Goods made within the Realm shall be esteemed by Affidavit of the Makers thereof in Writing with Liberty to his Majesties Officers to take such Goods at the value specified in the said Affidavits paying down ready Money for the same CVI. The makers of the said Manufactures shall before 25 Mar. 1697. give notice in Writing of the place where such Manufactures are usually made or intended to be made and the Names and places of abode of the makers thereof under the penalty of 20 l. And shall not make the same but in such common places whereof they shall first have given Notice and shall permit the respective Officers of the said Duties to take notice of the stock of Materials for making the same And shall within five days after such Commodities are made so as to be fit for use and before the removal thereof make true Entries of the same with his Majesties Officers and shall then or within six Months after pay the said Duties and thereupon shall have a permission gratis for carrying the same away with an Allowance of 10 per Cent. per An for prompt payment CVII It shall be Lawful for the said Officers to search and see what quantities of the said Commodities are making who are not to be refused Entrance under the penalty of 10 l. And if any persons shall endeavour to Defraud his Majesty of his just Dues for the same they shall Forfeit 50 l. and the Commodities concealed not entred or unlawfully removed shall be also forfeited CVIII All Merchants Stationers Wholesale-sellers Retailers Paper-makers and others having on 1 Mar. 1696. any stock of Paper Parchment Vellum or Pastboard for sale shall pay a Duty of 17 l. 10 s. per Cent. of the true value thereof within ten days after the said 1 Mar. 1696. CIX The persons aforesaid shall deliver to the proper Officer a Particular in Writing Signed of the Quantities Kinds and Values of the said Goods which Officers are Impowred to take an Account of and view the said Goods and shall be permitted so to do under the penalty of 20 l. And if the said Duties be not paid by 11 Mar. 1696. nor secured to be paid within three Months the said Officers may Levy the same by Distress of the Goods and Chattels of the persons liable thereunto CX Provided that the persons paying the said Duties by 11 Mar. 1696. shall be allowed 10 per Cent per An. for prompt payment And the valuation of the said Stock shall be esteemed by the Oath of the Owner taken in Writing with liberty to the Kings Officer to take such Goods at the value specified in the said Affidavit paying down ready Money for the same CXI Upon neglect to give in such particulars before 5 Mar. 1696. or not giving in the full of the said Stock or carrying away or concealing any part thereof before the Duty shall be paid or secured to forfeit 50 l. and the Goods so not given in or carried away or concealed shall be forseited CXII In case of Seizure and Information or Complaint thereupon within eight days two of the next Justices of the Peace are to hear and determin the matter and upon Appeals the Justices of the next Quarter Sessions are to hear and determin the same finally CXIII All Entries Accounts and Permissions aforesaid are to be made gratis CXIV Provided that upon Exportations beyond the Seas the Duties so paid or secured shall be repaid or discharged CXV Any persons may Lend on the Credit of this Act 125000 l. at 8 per Cent. Interest free from Taxes to be paid every three Months till repayment of their Principal which shall be repaid in course and the Money not diverted to any other
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
Office be within the limits of the Commissioners who Tax the same And the Commissioners shall also Assess the Assessors CCLXVI. No person in any City Borough or Town Corporate shall be compelled to be an Assessor or Collector out of the limits thereof CCLXVII The Tax on Houses where Foreign Ministers reside shall be paid by the Owner CCLXVIII In all Extra-Parochial and Privileged places the Commissioners shall nominate Two persons in or near the said places to be Assessors and shall appoint one or more Collectors CCLXIX The Commissioners shall not be liable to the Penalties in an Act 25 Car. 2. touching Popish Recusants CCLXX. No Commissioner shall act unless it be in Administring Oaths before he take the Oaths 1 W. M. ch 6. which any two of them may Administer to any other Commissioner CCLXXI. Any Commissioner acting before he hath taken the Oaths shall forfeit 200 â— to the King CCLXXII Offices shall be rated and paid for where the same are executed CCLXXIII Offices in Chancery within the liberty of the Rolls shall be there Assessed CCLXXIV Persons for personal Estates and persons not being Housholders shall be rated where resident at the execution of the Act and persons out of the Realm shall be rated for personal Estate where last resident within this Realm CCLXXV Any persons having Goods c. in any County other than where he lives shall be rated in the County where the Goods are and persons for Lands Tenements c. shall be rated where the said Lands c. lye CCLXXVI Any persons in respect of several places of Residence being doubly Charged for Personal Estate shall upon Certificate and Oath thereof be discharged for so much as is so Certified CCLXXVII This Act shall not extend to Personal Estates in Scotland Ireland Jersey or Guernsey CCLXXVIII If any person by changing his Residence or other Fraud escape being Taxed for Personal Estate upon proof thereof he shall be Charged Treble CCLXXIX Every Housholder shall upon demand give an Account of his Lodgers to the Assessors under penalty of 5 l. CCLXXX Shares in the New-River-Water Thames Marybone or Hampsted Waters Offices of Insurance from Fire Convex or other Lights and Stock in the Kings-Printing-House shall be Taxed 3 s. in the Pound And the said Shares and all Companies of Merchants in London shall be Assessed by the Commissioners for London and payed by the Governors and the respective Treasurers or Receivers CCLXXXI Every Papist of the Age of 16 years or upwards who shall not have taken the Oaths required An. 1 W. M. shall pay double Taxes unless such Papist within 10 days aster the first Meeting of the Commissioners do take the same before two Commissioners CCLXXXII Every person of the Age of 16 years or upward refusing to take the said Oaths or neglecting to appear before the Commissioners in Order to take the same when Summoned shall likewise pay double CCLXXXIII Every Gentleman or so reputed who by the Act for the Quarterly Poll 3 W. M. did or ought to have paid double and doth not voluntarily appear before the Commissioners within ten days after the first Meeting and take the said Oaths shall likewise pay double CCLXXXIV The Commissioners upon Information or Suspicion shall Summon every person Suspected to Appear and take the said Oaths CCLXXXV But Quakers instead of the Oaths may make and subscribe the Declaration of Fidelity 1 W. M. Where the Assessors neglect to make double Assessments on Papists or others for not taking the Oaths the Commissioners shall cause it to be done CCLXXXVI Where the Owners of Lands c. are liable to be double charged such Owners only shall be so charged and the Tenants Discharged notwithstanding any Covenant for Payment of Taxes CCLXXXVII The Kings Bench-Prison with its Lands and the Rents and Perquisites of the Marshal thereof and also the Marshalsea-Prison and Office and Perquisites of the Marshalsea-Court shall be Assessed in the Parish of St. George in Seuthwark CCLXXXVIII The Water-works in Southwark shall be Assessed by the Commissioners and Assessors of Surrey and the Water works in Westminster by the Commissioners and Assessors of Westminster CCLXXXIX All persons concern'd are to use their utmost Endeavours for the due Execution of the Act. CCXC. No person shall be liable to the pound Rate whose Lands c. are not 20 s. per Annum in the whole CCXCI. If any Collector shall keep the Money in his hands or Pay any part thereof other than to the Receiver General or his Deputy he shall Forfeit 20 l. And the Receiver General or his Deputy not Paying the same as the Act directs he shall forfeit 500 l. CCXCII The Commissioners of the Treasury c. shall not divert the Payment of the said Moneys into the Exchequer nor shall the Officers of the Exchequer strike any Talley of Pro or Anticipation on the same or any Teller charge himself therewith till actually received CCXCIII No noli prosequi or other stay of Prosecution shall be allowed in any Suit against Offenders herein CCXCIV. The Commissioners are impowered to lessen the Assessment on Proof that the Lands c. are charged above 3 s. in the pound and the Money so abated shall be Reassessed as they shall judge most equal either on the whole Hundred or Division or on such part thereof as shall appear to be under-charged CCXCV. The Receivers General shall be answerable for their Deputies and shall nominate so many of them that no Subcollector may be forced to Travel above Ten Miles for Payment of the Moneys by him Collected And in default of such Nomination to Forfeit 100 l. one Moiety to his Majesty the other to the Prosecutor CCXCVI. In case there be not a sufficient number of Commissioners capable of Acting for any City c. any of the Commissioners for the County at large may Act for such City c. CCXCVII. Members of Parliament Abiding in or about London and Westminster shall be Assessed for any Tax to be laid on their Persons or Personal Estates during this Session where their Mansion-Houses are or where they usually Reside in the Intervals of Parliament CCXCVIII The first General Meeting of the Commissioners for the West-Riding of Yorkshire shall be at Pontefract for the North-Riding at Thirske and for the East Riding at Kilham CCXCIX A Register shall be kept by the Auditor of the Exchequer of all the Moneys arising by this Act and one other Register of all Orders for Moneys payable thereout CCC The Principal Sums lent between 8 Oct. 1697. and 4 Apr. 1698. not exceeding 850000 l. shall be in the first place Transferred and paid in due course out of the Moneys arising by this Act with Interest at 8 per Gent. Payable every Three Months and the Orders for the same may be Assignable CCCI. And in the next place so much as on 11 Apr. 1698. shall not be Raised of the 255663 l. 5 s. 8 d. for paying of several