or_o discharge_v but_o by_o consent_n of_o the_o majority_n of_o the_o commissioner_n who_o impose_v the_o same_o but_o shall_v be_v levy_v by_o distress_n or_o sale_n of_o the_o offender_n good_n and_o in_o default_n of_o good_n the_o offender_n shall_v be_v imprison_v till_o payment_n of_o the_o fine_n xliii_o the_o collector_n not_o pay_v the_o money_n they_o collect_v according_a to_o the_o direction_n of_o the_o act_n be_v to_o be_v imprison_v and_o their_o estate_n seize_v whereupon_o the_o commissioner_n be_v to_o appoint_v a_o general_n meeting_n of_o which_o six_o day_n notice_n at_o least_o be_v to_o be_v give_v and_o then_o to_o sell_v what_o shall_v be_v so_o seize_v or_o any_o part_n thereof_o xliv_o at_o the_o expiration_n of_o the_o time_n for_o the_o full_a payment_n of_o all_o the_o say_v monthly_a payment_n the_o commissioner_n be_v to_o examine_v into_o the_o full_a payment_n of_o the_o sum_n charge_v and_o in_o case_n of_o failure_n to_o cause_v the_o same_o to_o be_v forthwith_o levy_v and_o pay_v xlv_o if_o any_o controversy_n arise_v concern_v the_o assess_v the_o commissioner_n the_o commissioner_n concern_v shall_v withdraw_v during_o the_o debate_n and_o in_o default_n thereof_o shall_v be_v fine_v not_o exceed_v 20_o l._n and_o all_o question_n and_o difference_n be_v to_o be_v determine_v by_o the_o commissioner_n without_o suit_n in_o law_n xlvi_o a_o proviso_n against_o charge_v any_o college_n or_o hall_n in_o the_o university_n or_o the_o college_n of_o windsor_n eton_n winchester_n or_o westminster_n the_o corporation_n of_o clergymens_n son_n bromley_n college_n or_o the_o settlement_n in_o trust_n of_o tobias_n rustat_n on_o jesus_n college_n or_o any_o almshouse_n or_o free-school_n or_o any_o master_n fellow_n or_o scholar_n of_o any_o college_n or_o free-school_n or_o any_o reader_n officer_n or_o minister_n of_o the_o university_n or_o the_o master_n or_o usher_n of_o any_o school_n or_o alm_n man_n of_o any_o hospital_n or_o alms-house_n for_o their_o stipend_n or_o the_o house_n or_o land_n of_o christ_n hospital_n st._n bartholomew_n bridewell_n st._n thomas_n and_o bethlehem_n hospital_n or_o the_o poor_a of_o any_o hospital_n who_o annual_a maintenance_n do_v not_o exceed_v 20_o l._n provide_v that_o the_o tenant_n of_o such_o hospital_n etc._n etc._n shall_v be_v rate_v for_o what_o the_o land_n be_v worth_a above_o the_o rent_n reserve_v xlvii_o all_o place_n be_v to_o be_v assess_v in_o such_o county_n division_n or_o place_n where_o usual_o assess_v provide_v that_o west_n barnfield_n hundred_o in_o kent_n may_v be_v assess_v in_o the_o lathe_n of_o scray_n northmore_n tything_n in_o oxfordfordshire_n in_o the_o hundred_o of_o bampton_n the_o tything_n of_o charlbury_n faller_n and_o finstock_n in_o the_o hundred_o of_o chadlington_n the_o town_n and_o parish_n of_o leeds_n in_o yorkshire_n in_o the_o hundred_o of_o seyrack_n xlviii_o a_o proviso_n that_o this_o act_n shall_v not_o make_v void_a any_o contract_n between_o landlord_n and_o tenant_n or_o any_o other_o touch_v tax_n xlix_o if_o any_o action_n be_v commence_v or_o prosecute_v for_o any_o thing_n do_v in_o pursuance_n of_o this_o act_n the_o defendant_n may_v plead_v the_o general_a issue_n and_o this_o act_n and_o the_o special_a matter_n in_o evidence_n and_o if_o the_o plaintiff_n be_v nonsuit_n or_o verdict_n pass_v against_o he_o the_o defendant_n shall_v recover_v treble_a cost_v l._n the_o receiver_n general_n shall_v give_v the_o head_n collector_n acquittance_n gratis_o and_o so_o shall_v the_o head_n collector_n to_o the_o subcollector_n li._n the_o subcollector_n shall_v deliver_v schedule_n to_o the_o head_n collector_n of_o those_o that_o make_v default_n of_o payment_n where_o there_o be_v no_o distress_n which_o schedule_n be_v to_o be_v deliver_v to_o the_o receiver_n general_n to_o be_v return_v into_o the_o exchequer_n and_o where_o land_n or_o house_n be_v unoccupied_a and_o no_o distress_n nor_o the_o person_n of_o the_o owner_n to_o be_v find_v within_o the_o county_n such_o person_n name_v be_v to_o be_v certify_v into_o the_o exchequer_n and_o process_n thereupon_o be_v to_o issue_n against_o the_o body_n land_n and_o good_n lii_o in_o case_n of_o nonpayment_n for_o woodland_n and_o no_o distress_n to_o be_v have_v so_o much_o of_o the_o wood_n timber_n tree_n except_v may_v be_v fell_v and_o sell_v as_o will_v pay_v the_o assessment_n and_o in_o case_n of_o nonpayment_n of_o tithe_n toll_n profit_v of_o market_n fair_n fishery_n or_o other_o annual_a profit_n not_o distrainable_a so_o much_o thereof_o may_v be_v seize_v and_o sell_v as_o the_o tax_n amount_v unto_o liii_o receiver_n general_n return_v any_o into_o the_o exchequer_n who_o have_v pay_v their_o tax_n be_v to_o forfeit_n treble_a damage_n to_o the_o party_n aggrieve_v and_o to_o his_o majesty_n double_v the_o sum_n unjust_o certify_v liv._o the_o commissioner_n be_v to_o assess_v each_o other_o within_o their_o division_n and_o be_v also_o to_o assess_v the_o assessor_n lv._o all_o person_n have_v any_o share_n in_o the_o new-river_n thames_n hyde-park_n marybone_n or_o hampsted_n water_n or_o any_o profit_n arise_v thereby_o or_o any_o stock_n in_o the_o office_n for_o insure_v of_o house_n or_o in_o the_o convex_a or_o other_o light_n or_o in_o the_o king_n print_v house_n shall_v pay_v 3_o s._n in_o the_o pound_n of_o the_o full_a yearly_a value_n and_o these_o stock_n or_o share_n and_o all_o company_n of_o merchant_n in_o london_n be_v to_o be_v assess_v by_o three_o or_o more_o of_o the_o commissioner_n appoint_v for_o the_o city_n of_o london_n and_o the_o sum_n to_o be_v pay_v by_o the_o respective_a governor_n treasurer_n or_o receiver_n lvi_o the_o commissioner_n be_v to_o require_v a_o account_n from_o time_n to_o time_n of_o the_o money_n receive_v by_o the_o receiver_n general_n and_o of_o the_o payment_n thereof_o into_o the_o exchequer_n and_o in_o case_n of_o failure_n to_o cause_v the_o same_o to_o be_v forthwith_o levy_v lvii_o no_o letter_n patent_n or_o privilege_n shall_v exempt_v any_o from_o payment_n of_o the_o rate_n in_o this_o act._n lviii_o provide_v that_o no_o person_n be_v compel_v to_o be_v a_o assessor_n or_o collector_n out_o of_o the_o limit_n of_o the_o city_n borough_n or_o town_n corporate_a where_o he_o live_v lix_n and_o provide_v that_o the_o assessment_n on_o house_n where_o foreign_a minister_n shall_v be_v resident_a shall_v be_v pay_v by_o the_o landlord_n or_o owner_n lx._n in_o all_o privilege_a and_o extraparochial_a place_n the_o commissioner_n be_v to_o nominate_v two_o person_n in_o or_o near_o the_o say_a place_n to_o be_v assessor_n lxi_o a_o proviso_n that_o no_o commissioner_n shall_v be_v liable_a to_o the_o penalty_n in_o the_o act_n of_o 25_o car._n 2._o touch_v popish_a recusant_n nor_o be_v capable_a to_o act_n before_o he_o have_v take_v the_o oath_n in_o the_o act_n 1_o w._n &_o m._n for_o abrogate_a the_o oath_n of_o allegiance_n and_o supremacy_n and_o also_o the_o oath_n hereby_o appoint_v which_o oath_n any_o two_o of_o the_o commissioner_n be_v to_o administer_v lxii_o every_o papist_n or_o repute_a papist_n of_o the_o age_n of_o sixteen_o year_n or_o upward_o not_o have_v take_v the_o oath_n in_o the_o say_a act_n of_o 1_o w._n &_o m._n be_v to_o pay_v double_a unless_o he_o or_o she_o take_v the_o oath_n within_o ten_o day_n after_o the_o first_o meeting_n of_o the_o commissioner_n lxiii_o every_o person_n of_o sixteen_o year_n of_o age_n or_o upward_o who_o shall_v not_o have_v take_v the_o oath_n before_o the_o time_n of_o the_o execution_n of_o the_o act_n and_o be_v summon_v shall_v refuse_v to_o take_v the_o oath_n or_o neglect_v to_o appear_v before_o the_o commissioner_n in_o order_n thereto_o shall_v pay_v double_a lxiv_o every_o gentleman_n or_o so_o repute_v or_o be_v above_o that_o quality_n who_o by_o the_o act_n 3_o w._n &_o m._n for_o the_o quarterly_o poll_n do_v or_o ought_v to_o have_v pay_v double_a and_o shall_v not_o voluntary_o take_v the_o oath_n before_o two_o or_o more_o commissioner_n within_o ten_o day_n after_o their_o first_o meeting_n shall_v pay_v double_a lxv_o and_o the_o commissioner_n upon_o information_n or_o suspicion_n be_v to_o summon_v the_o person_n suspect_v to_o appear_v and_o take_v the_o oath_n quaker_n instead_o of_o the_o oath_n may_v make_v and_o subscribe_v the_o declaration_n of_o fidelity_n 1_o w._n &_o m._n and_o so_o do_v shall_v not_o be_v liable_a to_o double_a rate_n lxvi_o provide_v that_o where_o the_o owner_n of_o land_n be_v liable_a to_o double_a rate_n such_o owner_n only_o shall_v pay_v the_o double_a rate_n and_o not_o the_o tenant_n notwithstanding_o any_o covenant_n for_o payment_n of_o tax_n lxvii_o a_o proviso_n that_o no_o person_n be_v liable_a to_o the_o pound_n rate_v who_o land_n etc._n etc._n be_v
mile_n from_o their_o habitation_n ccxl_o the_o sum_n of_o 371003_o l._n 15_o s._n 6_o d._n for_o the_o first_o quarterly_o payment_n shall_v be_v pay_v to_o the_o receiver_n general_n on_o or_o before_o 2_o may_n 1698._o and_o the_o like_a sum_n for_o the_o second_o quarterly_o payment_n on_o or_o before_o 2_o aug._n 1698._o the_o like_a sum_n for_o the_o three_o quarterly_o payment_n on_o or_o before_o 2_o nou._n 1698._o and_o the_o sum_n of_o 371003_o l._n 15_o s._n 5_o d._n three_o farthing_n for_o the_o last_o quarterly_o payment_n on_o or_o before_o 2_o feb._n 1698._o ccxli_o every_o receiver_n general_n within_o a_o month_n after_o he_o shall_v have_v receive_v the_o full_a sum_n charge_v on_o any_o division_n for_o each_o particular_a payment_n shall_v give_v the_o commissioner_n a_o receipt_n which_o shall_v be_v a_o full_a discharge_v for_o such_o particular_a payment_n which_o receiver_n general_n shall_v within_o twenty_o day_n after_o their_o receipt_n pay_v the_o same_o into_o the_o exchequer_n and_o shall_v be_v allow_v 2_o d._n in_o the_o pound_n for_o what_o they_o shall_v so_o pay_v in_o ccxlii_o the_o collector_n shall_v have_v 3_o d._n in_o the_o pound_n for_o what_o they_o collect_v and_o pay_v pursuant_n to_o the_o act_n and_o the_o commissioner_n clerk_n shall_v be_v allow_v three_o halfpence_n in_o the_o pound_n for_o write_v the_o assessment_n duplicate_v etc._n etc._n ccxliii_o person_n refuse_v or_o neglect_v to_o pay_v the_o collector_n be_v to_o levy_v the_o sum_n assess_v by_o distress_n and_o have_v keep_v the_o same_o four_o day_n at_o the_o owner_n charge_v then_o to_o be_v appraise_v and_o sell_v and_o the_o overplus_n return_v and_o it_o shall_v be_v lawful_a to_o break_v open_a house_n in_o the_o day_n time_n and_o by_o warrant_n from_o two_o commissioner_n any_o chest_n etc._n etc._n call_v to_o assistance_n the_o constable_n etc._n etc._n and_o all_o question_n concern_v distress_n shall_v be_v determine_v by_o the_o commissioner_n ccxliv_o person_n refuse_v to_o pay_v their_o assessment_n by_o the_o space_n of_o four_o day_n after_o demand_n or_o convey_v away_o their_o good_n except_o a_o peer_n or_o peeress_n shall_v be_v commit_v to_o goal_n till_o payment_n be_v make_v ccxlv_o the_o tenant_n be_v to_o pay_v the_o tax_n and_o deduct_v the_o same_o out_o of_o their_o rent_n which_o the_o landlord_n be_v require_v to_o allow_v ccxlvi_o tenant_n pay_v the_o assessment_n shall_v be_v discharge_v for_o so_o much_o and_o the_o commissioner_n shall_v have_v power_n to_o settle_v difference_n between_o landlord_n and_o tenant_n or_o other_o concern_v the_o tax_n ccxlvii_o person_n overrate_v complain_v to_o the_o commissioner_n within_o six_o day_n after_o demand_n may_v be_v relieve_v within_o ten_o day_n after_o demand_v of_o the_o say_a assessment_n and_o appeal_v once_o determine_v to_o be_v final_a ccxlviii_o in_o case_n the_o proportion_n set_v by_o this_o act_n on_o any_o county_n etc._n etc._n shall_v not_o be_v due_o answer_v as_o first_o lay_v the_o commissioner_n be_v to_o cause_v new_a assessment_n to_o be_v make_v ccxlix_o any_o person_n neglect_v or_o refuse_v to_o do_v his_o duty_n in_o the_o execution_n of_o the_o act_n may_v be_v fine_v as_o the_o commissioner_n shall_v think_v fit_a not_o exceed_v 20_o l._n which_o fine_a shall_v not_o be_v take_v off_o but_o by_o consent_n of_o the_o commissioner_n who_o impose_v the_o same_o but_o shall_v be_v pay_v into_o the_o exchequer_n and_o insert_v in_o the_o duplicate_v ccl_o collector_n not_o pay_v the_o money_n they_o receive_v as_o the_o act_n direct_v be_v to_o be_v imprison_v and_o their_o estate_n real_a and_o personal_a seize_v and_o sell_v for_o satisfaction_n ccli_o the_o commissioner_n be_v to_o examine_v whether_o the_o money_n assess_v be_v due_o collect_v and_o return_v to_o the_o receiver_n general_n and_o by_o they_o pay_v into_o the_o exchequer_n and_o in_o case_n of_o failure_n to_o cause_v the_o same_o to_o be_v forthwith_o levy_v and_o pay_v cclii_o in_o case_n any_o controversy_n arise_v about_o the_o assessment_n which_o concern_v any_o commissioner_n the_o commissioner_n concern_v be_v to_o withdraw_v during_o the_o debate_n and_o in_o default_n the_o commissioner_n present_a may_v set_v a_o fine_a not_o exceed_v 20_o l._n ccliii_o no_o privilege_a place_n or_o person_n shall_v be_v exempt_a from_o the_o assessment_n but_o they_o and_o also_o all_o fee-farm_n and_o other_o rent_n and_o payment_n issue_v out_o of_o land_n shall_v be_v tax_v and_o pay_v by_o the_o tenant_n who_o shall_v thereupon_o be_v keep_v harmless_a ccliv_o this_o act_n shall_v not_o extend_v to_o charge_v any_o college_n or_o hall_n in_o the_o university_n the_o college_n of_o windsor_n eton_n winton_n and_o westminster_n the_o corporation_n of_o clergymens_n son_n bromley_n college_n or_o any_o hospital_n for_o the_o cite_v thereof_o nor_o any_o master_n fellow_n scholar_n reader_n officer_n or_o minister_n of_o the_o university_n etc._n etc._n nor_o master_n or_o usher_n of_o school_n for_o their_o stipend_n nor_o the_o house_n or_o land_n of_o christ_n hospital_n st._n bartholomew_n bridewell_n st._n thomas_n or_o bethlehem_n hospital_n or_o mr._n ask_v hospital_n at_o hoxton_n or_o the_o charity_n of_o zechariah_n jepson_n at_o rippon_n or_o of_o the_o say_a corporation_n of_o clergyman_n son_n or_o bromley_n college_n nor_o any_o other_o hospital_n or_o alms_n house_n in_o respect_n only_o of_o rent_n for_o the_o immediate_a relief_n of_o the_o poor_a therein_o cclu._n nevertheless_o the_o tenant_n of_o land_n or_o house_n belong_v to_o hospital_n shall_v be_v rate_v for_o what_o such_o house_n and_o land_n be_v worth_a above_o the_o rent_n reserve_v and_o the_o tenant_n to_o college_n &c_n &c_n who_o by_o their_o lease_n or_o contract_n be_v to_o pay_v tax_n shall_v not_o be_v discharge_v cclvi_o all_o auditor_n and_o receiver_n of_o rent_n due_a to_o the_o king_n or_o queen_n dowager_n shall_v allow_v a_o rate_n to_o be_v abate_v in_o proportion_n to_o the_o tax_n on_o the_o land_n etc._n etc._n out_o of_o which_o they_o be_v payable_a cclvii_o person_n inhabit_v in_o london_n or_o any_o other_o city_n or_o town_n corporate_a shall_v be_v tax_v in_o the_o parish_n or_o ward_v where_o they_o dwell_v cclviii_o no_o clause_n or_o proviso_n in_o this_o act_n shall_v lessen_v the_o sum_n appoint_v to_o be_v levy_v by_o the_o act._n nothing_o in_o this_o act_n shall_v make_v void_a any_o contract_n between_o landlord_n or_o tenant_n or_o other_o touch_v payment_n of_o tax_n cclix_o all_o place_n shall_v be_v assess_v in_o such_o county_n division_n or_o place_n where_o usual_o assess_v provide_v that_o west-barnfeild_a hundred_o shall_v be_v assess_v in_o the_o lath_n of_o scray_n in_o kent_n northmore_n tything_n in_o the_o hundred_o of_o bampton_n in_o oxfordshire_n charthbury_n faller_n and_o finstock_n tthe_v in_o the_o hundred_o of_o chadlington_n the_o town_n and_o parish_n of_o leeds_n in_o yorkshire_n in_o the_o hundred_o of_o skyrack_n and_o the_o forest_n of_o chute_n where_o the_o same_o be_v assess_v to_o the_o first_o 4_o s._n aid_n cclx_o if_o any_o action_n be_v bring_v for_o any_o thing_n do_v in_o pursuance_n of_o this_o act_n the_o defendant_n may_v plead_v the_o general_n issue_n and_o give_v this_o act_n and_o the_o special_a matter_n in_o evidence_n and_o if_o the_o plaintiff_n be_v nonsuit_n etc._n etc._n the_o defendant_n shall_v recover_v treble_a cost_v cclxi_o where_o land_n or_o house_n be_v unoccupied_a and_o no_o distress_n find_v distress_n may_v be_v make_v at_o any_o time_n after_o by_o the_o collector_n constable_n or_o tything_n man_n and_o unless_o redeem_v in_o four_o day_n may_v be_v sell_v render_v the_o overplus_n to_o the_o owner_n and_o distribute_v proportionable_o to_o the_o party_n who_o contribute_v to_o the_o tax_n of_o the_o say_v unoccupied_a land_n cclxii_o where_o wood-land_n be_v assess_v and_o no_o distress_n can_v be_v have_v the_o collector_n etc._n etc._n by_o warrant_n from_o the_o commissioner_n at_o seasonable_a time_n of_o the_o year_n may_v cut_v down_o and_o sell_v so_o much_o wood_n timber_n tree_n except_v as_o will_v pay_v the_o assessment_n cclxiii_o where_o tithe_n toll_n profit_v of_o market_n etc._n etc._n be_v tax_v and_o the_o same_o not_o pay_v in_o fifteen_o day_n after_o demand_n the_o collector_n etc._n etc._n by_o warrant_n of_o the_o commissioner_n may_v seize_v so_o much_o of_o the_o say_a tithe_n etc._n etc._n as_o will_v pay_v the_o tax_n cclxiv_o receiver_n general_n return_v any_o person_n into_o the_o exchequer_n who_o have_v pay_v the_o tax_n shall_v forfeit_v treble_a damage_n to_o the_o party_n grieve_v and_o to_o his_o majesty_n double_v the_o sum_n return_v cclxu._n the_o commissioner_n shall_v assess_v each_o other_o for_o personal_a estate_n and_o office_n so_o as_o such_o personal_a estate_n and_o
pay_v the_o assessment_n in_o ten_o day_n after_o demand_n where_o no_o sufficient_a distress_n can_v be_v find_v three_o of_o the_o commissioner_n may_v commit_v such_o person_n to_o gaol_n till_o payment_n be_v make_v ccccxxxvi_fw-la person_n aggrieve_v and_o complain_v to_o the_o commissioner_n within_o six_o day_n after_o demand_n the_o commissioner_n or_o three_o of_o they_o whereof_z two_o who_o sign_v the_o rate_n may_v within_o eight_o day_n after_o examine_v the_o complainant_n upon_o oath_n and_o thereupon_o abate_v or_o increase_v the_o same_o and_o the_o commissioner_n be_v require_v to_o meet_v together_o for_o determine_v such_o complaint_n and_o appeal_v according_o ccccxxxvii_n all_o person_n shall_v be_v rate_v where_o resident_n with_o their_o family_n at_o the_o execution_n of_o the_o act_n and_o person_n not_o householder_n nor_o have_v a_o certain_a place_n of_o abode_n and_o all_o servant_n shall_v be_v tax_v where_o resident_n at_o the_o time_n the_o tax_n on_o servant_n to_o be_v pay_v by_o the_o master_n or_o mistress_n and_o deduct_v out_o of_o their_o wage_n ccccxxxviii_n person_n double_o charge_v for_o several_a mansion_n house_n or_o place_n of_o residence_n upon_o certificate_n of_o two_o of_o the_o commissioner_n of_o their_o personal_a residence_n and_o of_o the_o sum_v charge_v and_o oath_n make_v of_o such_o certificate_n before_o a_o justice_n of_o peace_n shall_v for_o so_o much_o as_o shall_v be_v certify_v be_v discharge_v in_o every_o other_o place_n ccccxxxix_n person_n at_o the_o time_n of_o the_o assess_n be_v out_o of_o the_o realm_n shall_v be_v rate_v where_o last_o abide_v in_o the_o realm_n ccccxl._n person_n escape_v taxation_n by_o fraud_n or_o change_v their_o residence_n upon_o proof_n thereof_o before_o two_o of_o the_o commissioner_n or_o justice_n of_o the_o peace_n shall_v at_o any_o time_n within_o twelve_o month_n after_o be_v charge_v double_a ccccxli_fw-la the_o commissioner_n shall_v tax_v one_o another_o and_o shall_v assess_v the_o assessor_n ccccxlii_fw-la assessor_n collector_n receiver_n or_o other_o person_n wilful_o neglect_v or_o refuse_v to_o perform_v their_o dury_n the_o commissioner_n or_o two_o of_o they_o may_v fine_a they_o not_o exceed_v 20_o l._n ccccxliii_n the_o commissioner_n or_o two_o of_o they_o shall_v call_v for_o a_o account_n from_o the_o receiver_n general_n of_o the_o money_n receive_v by_o they_o and_o pay_v into_o the_o exchequer_n and_o in_o case_n of_o failure_n to_o cause_v the_o same_o to_o be_v forthwith_o levy_v ccccxliv_n upon_o any_o controversy_n between_o the_o commissioner_n about_o the_o say_a rate_n the_o commissioner_n concern_v be_v to_o withdraw_v under_o penalty_n of_o a_o sum_n not_o exceed_v 20_o l._n ccccxlv_n all_o difference_n touch_v any_o of_o the_o say_a rate_n and_o the_o collect_v thereof_o shall_v be_v final_o determine_v by_o three_o or_o more_o commissioner_n without_o further_a trouble_n ccccxlvi_fw-la the_o receiver_n general_n shall_v give_v acquittance_n to_o the_o collector_n gratis_o and_o the_o collector_n shall_v deliver_v to_o the_o receiver_n general_n a_o schedule_n in_o parchment_n under_o their_o hand_n and_o seal_n sign_v by_o two_o or_o more_o commissioner_n of_o the_o name_n and_o place_n of_o abode_n of_o every_o person_n make_v default_n of_o payment_n to_o be_v return_v into_o the_o exchequer_n from_o whence_o precess_n shall_v be_v issue_v against_o they_o for_o the_o same_o ccccxlvii_n no_o letter_n patent_n shall_v exempt_v any_o person_n or_o place_n from_o the_o charge_n grant_v by_o this_o act._n ccccxlviii_n all_o constable_n headborough_n tythingman_n and_o other_o officer_n shall_v be_v aid_v in_o the_o execution_n of_o this_o act_n and_o obey_v such_o precept_n as_o shall_v be_v direct_v to_o they_o by_o the_o commissioner_n or_o any_o two_o of_o they_o ccccxlix_fw-la person_n prosecute_v for_o act_v in_o pursuance_n of_o this_o act_n may_v plead_v the_o general_n issue_n and_o give_v this_o act_n and_o the_o special_a matter_n in_o evidence_n and_o upon_o a_o nonsuit_n discontinuance_n or_o verdict_n against_o the_o prosecutor_n the_o defendant_n shall_v recover_v treble_a cost_v ccccl_n the_o parent_n guardian_n and_o tutor_n of_o person_n under_o the_o age_n of_o 21_o year_n shall_v upon_o default_n pay_v the_o duty_n for_o such_o person_n ccccli_n all_o money_n payable_a by_o this_o act_n shall_v be_v pay_v by_o the_o collector_n to_o the_o receiver_n general_n appoint_v by_o his_o majesty_n or_o to_o their_o deputy_n whereof_o notice_n shall_v be_v give_v to_o the_o commissioner_n within_o ten_o day_n after_o their_o general_n meet_v and_o so_o within_o ten_o day_n after_o the_o death_n or_o removal_n of_o any_o deputy_n and_o their_o receipt_n shall_v be_v a_o discharge_n to_o the_o collector_n cccclii_fw-la the_o collector_n shall_v not_o be_v oblige_v to_o travel_v above_o ten_o mile_n for_o payment_n of_o any_o sum_n to_o the_o receiver_n general_n ccccliii_n every_o receiver_n general_n within_o one_o month_n after_o the_o receipt_n of_o the_o whole_a sum_n charge_v on_o any_o hundred_o or_o division_n for_o each_o quarterly_o payment_n shall_v give_v the_o commissioner_n of_o the_o division_n a_o receipt_n for_o the_o same_o under_o his_o hand_n and_o seal_n which_o shall_v be_v a_o full_a discharge_v to_o such_o hundred_o or_o division_n ccccliv_n if_o any_o receiver_n general_n certify_v into_o the_o exchequer_n any_o money_n in_o arrear_n or_o unpaid_a after_o the_o same_o have_v be_v receive_v or_o cause_v any_o person_n to_o be_v unjust_o set_v insuper_fw-la he_o shall_v forfeit_v to_o the_o person_n molest_v or_o damage_v thereby_o treble_a damage_n and_o to_o the_o king_n double_v the_o sum_n so_o unjust_o certify_v or_o set_v insuper_fw-la cccclv_n no_o commissioner_n shall_v be_v liable_a for_o his_o execution_n of_o this_o act_n to_o the_o penalty_n in_o the_o act_n anno_fw-la 25_o car._n 2._o for_o prevent_v danger_n which_o may_v happen_v from_o popish_a recusant_n cccclvi_fw-la all_o penalty_n incur_v by_o this_o act_n shall_v be_v levy_v if_o not_o otherwise_o prescribe_v by_o warrant_n of_o two_o or_o more_o of_o the_o commissioner_n where_o the_o offence_n be_v commit_v by_o distress_n and_o sale_n of_o good_n cccclvii_n the_o commissioner_n at_o a_o general_n meet_v all_o appeal_v be_v first_o determine_v shall_v cause_v duplicate_v of_o the_o whole_a sum_n charge_v on_o each_o division_n or_o place_n write_v in_o parchment_n without_o name_v the_o person_n and_o sign_v by_o three_o or_o more_o of_o the_o commissioner_n to_o be_v joint_o deliver_v to_o the_o sheriff_n of_o the_o county_n to_o be_v transmit_v to_o the_o exchequer_n by_o 20_o september_n 1698._o cccclviii_n no_o person_n shall_v act_n as_o a_o commissioner_n before_o he_o take_v the_o oath_n appoint_v 1_o w._n &_o m._n which_o any_o two_o commissioner_n may_v administer_v under_o the_o penalty_n of_o 200_o l._n forfeiture_n to_o his_o majesty_n cccclix_fw-la person_n chargeable_a to_o the_o find_v or_o contribute_v to_o a_o militia_n horse_n shall_v be_v assess_v in_o such_o place_n where_o they_o ought_v so_o to_o find_v or_o contribute_v and_o if_o such_o assessment_n be_v not_o pay_v within_o the_o time_n limit_v and_o no_o good_n or_o chattel_n of_o the_o party_n sufficient_a to_o be_v find_v than_o it_o shall_v be_v lawful_a in_o case_n the_o tenant_n of_o the_o land_n pay_v not_o the_o assessment_n within_o ten_o day_n to_o levy_v the_o same_o by_o distress_n and_o sale_n of_o the_o tenant_n good_n which_o shall_v be_v allow_v the_o tenant_n on_o payment_n of_o his_o rent_n cccclx_fw-fr sergeant_n inn_n in_o fleetstreet_n and_o serjeants-inn_n in_o chancery_n lane_n the_o four_o inn_n of_o court_n and_o the_o inn_n of_o chancery_n shall_v be_v rate_v according_a to_o the_o proportion_n impose_v by_o this_o act._n cccclxi_fw-la person_n come_v to_o reside_v in_o any_o division_n within_o london_n or_o westminster_n or_o five_o mile_n thereof_o and_o not_o there_o tax_v shall_v be_v summon_v before_o the_o commissioner_n and_o assess_v unless_o they_o produce_v certificate_n of_o their_o be_v assess_v and_o have_v pay_v the_o precede_v quarterly_o payment_n cccclxii_n every_o housholder_n shall_v give_v the_o assessor_n a_o account_n of_o the_o name_n and_o quality_n of_o their_o lodger_n under_o penalty_n of_o 5_o l._n cccclxiii_n person_n may_v pay_v all_o or_o any_o of_o the_o quarterly_o payment_n to_o the_o collector_n beforehand_o for_o which_o the_o collector_n acquittance_n shall_v be_v a_o good_a discharge_n cccclxiv_n member_n of_o parliament_n shall_v be_v assess_v where_o their_o usual_a residence_n be_v in_o the_o interval_n of_o parliament_n cccclxv_n out_o of_o the_o money_n pay_v into_o the_o exchequer_n upon_o the_o act_n of_o this_o present_a session_n for_o grant_v to_o his_o majesty_n several_a duty_n upon_o coal_n and_o culm_n 250000_o l._n shall_v be_v appropriate_v for_o payment_n of_o seaman_n that_o have_v or_o
distrain_v and_o keep_v the_o same_o till_o the_o say_a duty_n be_v satisfy_v and_o if_o not_o pay_v within_o ten_o day_n then_o to_o sell_v the_o same_o iv_o the_o say_a mayor_n and_o alderman_n or_o their_o assignee_n may_v by_o the_o 25_o of_o decemb._n 1698._o design_n and_o lay_v out_o where_o such_o channel_n or_o river_n shall_v be_v make_v enlarge_v open_v and_o continue_v between_o wivenhoe_n and_o the_o new_a hithe_n and_o what_o point_n or_o parcel_n of_o land_n be_v fit_a to_o be_v cut_v and_o lay_v out_o for_o make_v or_o enlarge_n such_o channel_n as_o to_o they_o their_o deputy_n and_o workman_n with_o the_o allowance_n of_o the_o commissioner_n hereafter_o mention_v or_o any_o five_o of_o they_o shall_v seem_v meet_a so_o as_o such_o land_n so_o to_o be_v lay_v out_o exceed_v not_o one_o hundred_o foot_n in_o breadth_n in_o any_o place_n v._o it_o shall_v be_v lawful_a for_o the_o say_a mayor_n and_o commonalty_n their_o assignee_n and_o workman_n to_o cut_v and_o dig_v the_o land_n so_o lay_v out_o and_o make_v new_a or_o large_a all_o the_o passage_n for_o water_n through_o such_o land_n be_v the_o ground_n or_o soil_n of_o any_o person_n whatsoever_o between_o wivenhoe_n aforesaid_a and_o the_o new_a hithe_n and_o to_o remove_v all_o gravel_n bed_n of_o ouze_n or_o any_o other_o impediment_n to_o the_o navigation_n and_o lay_v the_o earth_n soil_n and_o stuff_v thence_o dig_v on_o any_o side_n of_o the_o bank_n of_o such_o channel_n and_o have_v free_a passage_n for_o cut_v cleanse_v or_o amend_v the_o same_o and_o to_o do_v all_o other_o necessary_a matter_n for_o carry_v on_o the_o say_v undertake_v vi_o but_o not_o to_o make_v any_o new_a cut_n through_o any_o land_n belong_v to_o anthony_n earl_n of_o kent_n other_o than_o one_o piece_n call_v gravel-pit-land_n the_o cut_a through_o the_o same_o not_o exceed_v 40_o perch_n or_o pole_n in_o length_n and_o other_o than_o two_o other_o piece_n call_v forelands_n belong_v to_o the_o say_a earl_n the_o cut_a through_o the_o same_o not_o exceed_v 45_o perch_n in_o length_n in_o either_o of_o they_o nor_o shall_v the_o cut_v be_v make_v on_o the_o landside_n of_o the_o wall_n or_o bank_n there_o nor_o so_o near_o as_o to_o prejudice_v such_o wall_n or_o bank_n nor_o to_o make_v any_o cut_n through_o any_o land_n belong_v to_o nicholas_n corsellis_n esq_n other_o than_o one_o piece_n call_v the_o reed_n point_n the_o cut_a through_o the_o same_o not_o exceed_v 45_o perch_n or_o pole_n in_o length_n and_o in_o case_n any_o wall_n sluice_n or_o bank_n for_o the_o defence_n or_o benefit_n of_o the_o land_n of_o the_o say_a earl_n of_o kent_n or_o nicholas_n corsellis_n or_o any_o other_o person_n or_o person_n be_v damnify_v in_o cut_v or_o cleanse_v the_o say_a channel_n the_o say_a mayor_n and_o commonalty_n shall_v make_v good_a the_o same_o and_o that_o no_o part_n of_o the_o ground_n or_o soil_n so_o dug_n shall_v be_v throw_v on_o the_o landside_n of_o any_o person_n ground_n without_o the_o licence_n of_o the_o respective_a owner_n thereof_o but_o only_o upon_o the_o wall_n or_o bank_n or_o the_o border_n of_o the_o say_a channel_n or_o some_o place_n between_o the_o wall_n and_o chanel_n and_o for_o such_o point_n of_o land_n as_o shall_v be_v sever_v from_o the_o main_a land_n by_o make_v a_o new_a cut_n the_o like_a satisfaction_n shall_v be_v make_v as_o to_o the_o owner_n of_o such_o land_n through_o which_o such_o channel_n shall_v be_v make_v or_o enlarge_v and_o upon_o payment_n of_o the_o money_n agree_v on_o for_o the_o say_a point_n so_o sever_v the_o say_a point_n or_o parcel_n of_o land_n shall_v be_v together_o with_o the_o new_a channel_n vest_v in_o the_o say_a mayor_n and_o commonalty_n and_o their_o successor_n for_o ever_o vii_o provide_v that_o if_o the_o say_a mayor_n and_o commonalty_n shall_v not_o repair_v and_o make_v good_a the_o premise_n so_o damnify_v they_o shall_v answer_v double_a damage_n beside_o cost_v of_o suit_n to_o the_o owner_n or_o proprietor_n of_o such_o land_n or_o premise_n to_o be_v recover_v by_o action_n of_o trespass_n or_o upon_o the_o case_n viii_o provide_v that_o the_o say_a mayor_n and_o commonalty_n shall_v make_v satisfaction_n to_o the_o owner_n of_o such_o land_n or_o such_o as_o may_v sustain_v any_o damage_n thereby_o and_o proportion_v the_o satisfaction_n in_o respect_n thereof_o and_o what_o share_v any_o tenant_n or_o other_o person_n shall_v have_v for_o the_o same_o and_o in_o case_n any_o person_n refuse_v to_o agree_v or_o through_o disability_n by_o nonage_n or_o otherwise_o can_v the_o say_a commissioner_n shall_v issue_v their_o warrant_n to_o the_o sheriff_n of_o essex_n for_o impanelling_n and_o return_v a_o jury_n or_o juries_n who_o be_v swear_v shall_v inquire_v of_o and_o assess_v such_o damage_n as_o they_o shall_v judge_v fit_a and_o the_o say_a commissioner_n shall_v give_v judgement_n for_o such_o sum_n so_o assess_v by_o the_o juries_n and_o by_o examination_n upon_o oath_n etc._n etc._n shall_v hear_v and_o determine_v all_o controversy_n touch_v the_o premise_n ix_o which_o say_v judgement_n pronounce_v by_o the_o commissioner_n notice_n in_o write_v being_n first_o give_v of_o their_o meeting_n to_o every_o party_n concern_v or_o leave_v for_o they_o shall_v be_v bind_v and_o be_v in_o write_v under_o the_o hand_n and_o seal_n of_o such_o commissioner_n shall_v be_v keep_v among_o the_o record_n of_o the_o session_n of_o peace_n for_o colchester_n for_o all_o person_n to_o resort_v to_o without_o fee_n or_o reward_n and_o shall_v be_v take_v as_o evidence_n in_o any_o court_n of_o record_n x._o upon_o payment_n of_o the_o money_n so_o agree_v on_o or_o decree_v or_o tender_v thereof_o or_o refuse_v to_o receive_v the_o same_o so_o tender_v then_o upon_o payment_n thereof_o to_o such_o person_n as_o the_o commissioner_n shall_v appoint_v for_o the_o use_n of_o the_o person_n interest_v therein_o and_o not_o before_o the_o say_a mayor_n and_o commonalty_n their_o workman_n agent_n and_o servant_n may_v dig_v and_o cut_v any_o such_o land_n as_o aforesaid_a or_o do_v any_o such_o further_a act_n for_o make_v the_o say_a channel_n and_o river_n navigable_a and_o the_o say_a mayor_n and_o commonalty_n commissioner_n and_o person_n authorize_v by_o they_o shall_v be_v indemnify_v against_o the_o heir_n executor_n administrator_n and_o assign_v of_o such_o owner_n as_o if_o such_o land_n have_v be_v sell_v or_o convey_v from_o they_o to_o the_o say_a mayor_n and_o commonalty_n and_o their_o successor_n xi_o the_o say_a mayor_n aldermen_z etc._n etc._n may_v from_o time_n to_o time_n during_o the_o say_v 21_o year_n nominate_v and_o choose_v collector_n of_o the_o money_n payable_a as_o aforesaid_a who_o shall_v pay_v the_o same_o to_o the_o receiver_n general_n for_o the_o use_v of_o the_o say_a mayor_n and_o commonalty_n for_o the_o purpose_n aforesaid_a and_o no_o other_o xii_o the_o mayor_n of_o colchester_n for_o the_o time_n be_v and_o the_o justice_n of_o peace_n for_o the_o east_n division_n of_o essex_n for_o the_o time_n be_v shall_v be_v commissioner_n for_o the_o purpose_n aforesaid_a and_o take_v the_o account_n of_o the_o receipt_n and_o disbursement_n of_o the_o money_n collect_v and_o levy_v during_o the_o say_a term_n and_o shall_v and_o may_v call_v before_o they_o such_o collector_n or_o receiver_n and_o all_o other_o person_n entrust_v with_o the_o collection_n or_o management_n thereof_o who_o shall_v give_v a_o account_n thereof_o in_o write_v upon_o oath_n and_o the_o say_a commissioner_n may_v order_n the_o money_n remain_v upon_o such_o account_n to_o be_v lay_v out_o for_o the_o purpose_n aforesaid_a and_o if_o any_o such_o collector_n receiver_n or_o other_o refuse_v to_o give_v such_o account_n or_o pay_v the_o money_n then_o due_a as_o the_o say_a commissioner_n shall_v direct_v they_o or_o any_o five_o of_o they_o may_v commit_v such_o person_n to_o the_o common_a goal_n of_o the_o say_a town_n till_o they_o shall_v give_v such_o account_n and_o pay_v the_o money_n due_a thereupon_o xiii_o every_o such_o collector_n and_o receiver_n shall_v before_o the_o execution_n of_o such_o office_n take_v a_o oath_n for_o the_o true_a execute_v the_o same_o before_o the_o say_a mayor_n fourteen_o after_o 1_o may_n 1698._o no_o good_n ware_n or_o merchandize_n except_o wood_n or_o timber_n shall_v be_v lade_v or_o unlade_v at_o any_o key_n or_o wharf_n in_o the_o say_a river_n or_o channel_n but_o only_o at_o wivenhoe_n and_o the_o new_a hithe_n aforesaid_a on_o pain_n of_o forfeit_v to_o the_o say_a mayor_n etc._n etc._n 5_o l._n for_o the_o use_v aforesaid_a but_o not_o to_o prohibit_v the_o lade_n or_o unlade_v of_o any_o good_n at_o or_o from_o the_o late_a erect_a wharf_n of_o giles_n sayer_n in_o
100_o l._n value_n viii_o all_o person_n have_v in_o their_o tenure_n possession_n or_o occupation_n any_o land_n tenement_n or_o hereditament_n whereupon_o there_o shall_v be_v any_o horse_n mare_n gelding_n colt_n bull_n ox_n cow_n calf_n sheep_n lamb_n swine_n or_o other_o cattle_n great_a or_o small_a or_o other_o quick_a stock_n whether_o the_o same_o belong_v to_o such_o person_n respective_o or_o to_o other_o shall_v pay_v for_o one_o year_n after_o the_o rate_n of_o 12_o s._n for_o every_o 100_o l._n of_o the_o true_a value_n thereof_o by_o twelve_o like_o kalendary_a monthly_a payment_n of_o 12_o d._n for_o every_o 100_o l._n and_o so_o proportionable_o for_o a_o great_a or_o lesser_a value_n ix_o a_o proviso_n that_o the_o wife_n and_o child_n under_o the_o age_n of_o sixteen_o year_n of_o such_o person_n who_o be_v chargeable_a only_o with_o the_o first_o mention_v duty_n of_o 4_o d._n per_fw-la month_n shall_v be_v exempt_v from_o the_o say_v 4_o d._n per_fw-la month._n x._o all_o manor_n message_n land_n tenement_n quarry_n mine_n iron-works_a salt-works_a and_o allom-works_a park_n chase_n warren_n wood_n underwood_n coppice_n fishing_n tithe_n and_o toll_n annuity_n rents-charge_n and_o yearly_a profit_n whatsoever_o shall_v be_v charge_v for_o one_o year_n with_o the_o sum_n of_o 3_o s._n for_o every_o 20_o s._n of_o the_o true_a and_o full_a yearly_a value_n without_o respect_n to_o the_o present_a rent_n reserve_v or_o to_o any_o other_o rate_n or_o tax_n thereupon_o or_o make_v any_o abatement_n for_o reparation_n or_o any_o other_o charge_n and_o shall_v be_v pay_v by_o twelve_o equal_a monthly_a payment_n the_o first_o payment_n to_o be_v make_v on_o the_o say_v 25_o febr._fw-la 1696._o and_o so_o on_o the_o 25_o day_n of_o every_o subsequent_a kalendary_a month._n xi_o the_o owner_n of_o any_o of_o the_o say_a land_n tenement_n and_o hereditament_n which_o be_v liable_a to_o any_o rent-charge_n annuity_n fee-farm_n rent_n rents-service_n or_o other_o rent_n may_v deduct_v 3_o s._n in_o the_o pound_n thereout_o and_o be_v allow_v it_o by_o the_o person_n entitle_v to_o the_o say_a rent_n xii_o his_o majesty_n may_v appoint_v commissioner_n under_o the_o great_a seal_n of_o england_n for_o the_o more_o effectual_a execution_n of_o this_o act_n who_o shall_v meet_v together_o at_o the_o usual_a place_n upon_o or_o before_o 20_o feb._n 1696._o and_o may_v then_o subdivide_v themselves_o so_o as_o there_o be_v three_o or_o more_o to_o each_o hundred_o or_o other_o division_n and_o shall_v then_o give_v a_o account_n in_o write_v to_o the_o receiver_n general_n of_o the_o commissioner_n appoint_v for_o each_o division_n and_o the_o say_a commissioner_n shall_v issue_v their_o precept_n to_o such_o as_o they_o think_v fit_a to_o be_v presenter_n or_o assessor_n to_o appear_v before_o they_o within_o five_o day_n and_o then_o to_o read_v the_o rate_n and_o charge_v they_o with_o the_o execution_n of_o the_o act_n and_o the_o person_n to_o who_o any_o precept_n be_v direct_v absent_v without_o excuse_n or_o refuse_v to_o serve_v shall_v forfeit_v a_o sum_n not_o exceed_v 5_o l._n nor_o less_o than_o 40_o s._n xiii_o the_o commissioner_n shall_v appoint_v two_o at_o the_o least_o of_o the_o most_o sufficient_a inhabitant_n of_o each_o parish_n etc._n etc._n to_o be_v assessor_n who_o by_o a_o day_n prefix_v shall_v bring_v in_o certificate_n of_o the_o name_n of_o the_o person_n within_o their_o division_n contain_v in_o several_a colume_n the_o tax_n payable_a by_o person_n chargeable_a with_o the_o 4_o d._n per_fw-la month_n the_o value_n of_o the_o wage_n to_o be_v rate_v the_o pension_n stipend_n or_o other_o yearly_a payment_n the_o nature_n and_o value_n of_o office_n employment_n and_o profession_n the_o ready_a money_n and_o debt_n at_o interest_n the_o stock_n in_o trade_n the_o stock_n upon_o land_n and_o the_o monthly_a rate_n of_o the_o premise_n respective_o fourteen_o and_o the_o assessor_n be_v enjoin_v to_o inform_v themselves_o of_o the_o full_a yearly_a value_n of_o all_o land_n tenement_n and_o hereditament_n whatsoever_o above_o the_o reserve_v rend_v and_o to_o assess_v the_o same_o at_o the_o rate_n of_o 3_o s._n for_o every_o 20_o s._n of_o the_o full_a yearly_a value_n and_o to_o describe_v the_o land_n etc._n etc._n in_o their_o book_n so_o as_o may_v best_o ascertain_v the_o rate_n intend_v by_o the_o act_n to_o be_v impose_v xv._o the_o assessor_n shall_v be_v the_o collector_n of_o the_o money_n payable_a by_o this_o act_n and_o the_o parish_n etc._n etc._n to_o be_v answerable_a for_o their_o pay_v it_o to_o the_o head_n collector_n and_o if_o any_o assessor_n refuse_v to_o serve_v or_o make_v default_n without_o a_o lawful_a excuse_n he_o shall_v forfeit_v a_o sum_n not_o exceed_v 20_o l._n nor_o less_o than_o 10_o l._n xvi_o every_o assessor_n shall_v before_o the_o execution_n of_o the_o say_a employment_n take_v the_o oath_n of_o allegiance_n and_o supremacy_n and_o a_o oath_n for_o the_o faithful_a execution_n of_o his_o duty_n as_o a_o assessor_n and_o shall_v make_v the_o assessment_n and_o return_v the_o certificate_n thereof_o to_o the_o commissioner_n by_o the_o five_o day_n of_o march_n 1696._o who_o may_v then_o examine_v the_o same_o or_o within_o twenty_o day_n after_o and_o if_o the_o commissioner_n suspect_v any_o of_o the_o land_n etc._n etc._n to_o be_v under_o charge_v they_o may_v examine_v the_o owner_n thereof_o who_o for_o neglect_v to_o appear_v without_o lawful_a excuse_n shall_v forfeit_v double_a the_o sum_n chargeable_a thereupon_o xvii_o the_o commissioner_n shall_v inform_v themselves_o upon_o oath_n of_o any_o omission_n or_o under_o assessment_n and_o set_v such_o rate_n as_o shall_v be_v according_a to_o the_o mean_v of_o the_o act_n and_o deliver_v back_o duplicate_v of_o the_o assessment_n to_o collect_v by_o and_o to_o the_o receiver_n general_n and_o their_o head_n collector_n and_o return_n extract_v of_o the_o say_a assessment_n into_o the_o exchequer_n on_o or_o before_o the_o ten_o of_o march_n 1696._o or_o within_o forty_o day_n after_o and_o the_o king_n remembrancer_n be_v within_o three_o month_n after_o the_o duplicate_v of_o the_o last_o payment_n return_v to_o transmit_v copy_n to_o the_o auditor_n of_o the_o receipt_n xviii_o the_o assessment_n shall_v be_v collect_v monthly_o or_o within_o fourteen_o day_n after_o they_o become_v due_a and_o collector_n be_v to_o pay_v what_o they_o receive_v to_o the_o head_n collector_n within_o fourteen_o day_n after_o the_o time_n prefix_v for_o demand_v the_o same_o xix_o the_o commissioner_n may_v appoint_v other_o collector_n in_o the_o room_n of_o such_o as_o die_v be_v sick_a fail_v or_o be_v overburden_v xx._n the_o head_n collector_n shall_v hasten_v the_o subcollector_n and_o in_o case_n of_o neglect_n or_o failure_n shall_v distrain_v upon_o the_o subcollector_n and_o the_o head_n collector_n shall_v make_v payment_n to_o the_o receiver_n general_n within_o seven_o day_n after_o the_o time_n for_o payment_n by_o the_o subcollector_n and_o the_o receiver_n general_n be_v to_o hasten_v the_o head_n collector_n and_o to_o pay_v what_o he_o receive_v from_o the_o head_n collector_n into_o the_o exchequer_n within_o seven_o day_n after_o the_o time_n prefix_v for_o payment_n by_o the_o head_n collector_n and_o all_o person_n concern_v in_o the_o execution_n of_o this_o act_n be_v to_o use_v diligence_n xxi_o the_o head_n collector_n receipt_n shall_v be_v a_o discharge_n to_o the_o subcollector_n which_o subcollector_n be_v to_o have_v 4_o d._n in_o the_o pound_n for_o what_o he_o receive_v and_o not_o force_v to_o travel_v above_o ten_o mile_n xxii_o the_o head_n collector_n be_v to_o be_v appoint_v by_o the_o receiver_n general_n who_o be_v to_o be_v answerable_a for_o the_o money_n so_o collect_v or_o receive_v and_o who_o acquittance_n shall_v be_v a_o discharge_n to_o the_o head_n collector_n which_o receiver_n general_n be_v to_o have_v 2_o d._n in_o the_o pound_n for_o what_o he_o shall_v pay_v into_o the_o exchequer_n and_o the_o commissioner_n clerk_n to_o have_v 3_o halfpence_n in_o the_o pound_n for_o write_v the_o warrant_n certificate_n estreat_n and_o duplicate_v xxiii_o in_o case_n of_o nonpayment_n the_o subcollector_n to_o distrain_v and_o the_o distress_n have_v be_v keep_v four_o day_n at_o the_o owner_n charge_v then_o to_o be_v appraise_v and_o sell_v and_o the_o overplus_n return_v xxiv_o it_o shall_v be_v lawful_a to_o break_v open_a house_n in_o the_o day_n time_n and_o by_o warrant_n from_o the_o commissioner_n any_o chest_n etc._n etc._n call_v to_o assistance_n the_o constable_n etc._n etc._n and_o where_o no_o distress_n can_v be_v find_v the_o person_n to_o be_v imprison_v till_o payment_n xxv_o parent_n or_o guardian_n be_v to_o pay_v the_o rate_n impose_v on_o infant_n and_o to_o be_v allow_v the_o same_o on_o
their_o account_n servant_n or_o journeyman_n make_v default_n of_o payment_n their_o master_n and_o mistress_n be_v to_o be_v chargeable_a therewith_o and_o to_o deduct_v the_o same_o out_o of_o their_o wage_n and_o tenant_n to_o pay_v the_o rate_n on_o the_o house_n land_n tenement_n and_o hereditament_n which_o they_o hold_v and_o to_o deduct_v the_o same_o out_o of_o the_o rent_n xxvi_o all_o person_n taxable_a for_o wage_n ready_a money_n or_o debt_n be_v to_o be_v assess_v where_o resident_n at_o the_o time_n of_o execution_n of_o this_o act_n annuity_n stipend_n or_o yearly_a payment_n at_o the_o exchequer_n or_o out_o of_o any_o branch_n of_o the_o revenue_n to_o be_v assess_v where_o payable_a and_o all_o other_o pension_n or_o yearly_a payment_n not_o charge_v on_o land_n be_v to_o be_v assess_v where_o the_o person_n entitle_v thereto_o do_v reside_v xxvii_o and_o all_o office_n employment_n and_o profession_n be_v to_o be_v rate_v where_o they_o be_v exercise_v and_o all_o person_n not_o be_v householder_n be_v to_o be_v tax_v at_o the_o place_n where_o they_o reside_v at_o the_o time_n of_o execute_v the_o act._n xxviii_o the_o rate_n on_o pension_n salary_n or_o other_o allowance_n or_o profit_n payable_a at_o the_o exchequer_n or_o by_o the_o cofferer_n or_o out_o of_o any_o other_o public_a office_n or_o by_o any_o of_o his_o majesty_n receiver_n or_o paymaster_n be_v in_o case_n of_o nonpayment_n to_o be_v stop_v out_o of_o the_o same_o xxix_o stock_n in_o trade_n and_o quick_a stock_n upon_o land_n be_v to_o be_v rate_v in_o such_o county_n or_o place_n where_o it_o be_v at_o the_o time_n of_o the_o execution_n of_o the_o act_n and_o all_o person_n have_v any_o such_o stock_n in_o their_o custody_n for_o the_o use_n of_o other_o be_v to_o pay_v for_o the_o same_o and_o to_o be_v allow_v it_o upon_o their_o account_n or_o be_v satisfy_v out_o of_o the_o good_n xxx_o person_n out_o of_o the_o realm_n taxable_a by_o this_o act_n be_v to_o be_v assess_v in_o the_o place_n of_o their_o last_o abide_v in_o the_o realm_n and_o person_n ratable_a for_o any_o land_n tenement_n or_o hereditament_n be_v to_o be_v assess_v in_o the_o place_n where_o the_o premise_n lie_v and_o not_o elsewhere_o xxxi_o a_o proviso_n that_o any_o person_n who_o in_o respect_n of_o several_a place_n of_o residence_n be_v double_o charge_v shall_v upon_o certificate_n by_o two_o or_o more_o commissioner_n and_o oath_n thereof_o before_o one_o justice_n of_o peace_n where_o the_o certificate_n be_v make_v be_v discharge_v for_o so_o much_o xxxii_o all_o person_n who_o by_o change_v their_o residence_n or_o by_o shift_v their_o good_n or_o stock_n or_o alter_v the_o security_n of_o money_n or_o by_o other_o fraud_n shall_v escape_v be_v full_o tax_v shall_v upon_o proof_n thereof_o be_v double_o charge_v xxxiii_o all_o householder_n shall_v give_v a_o account_n of_o their_o lodger_n and_o servant_n and_o their_o full_a wage_n respective_o under_o the_o penalty_n of_o 5_o l._n xxxiv_o the_o officer_n of_o the_o exchequer_n and_o other_o public_a officer_n be_v to_o deliver_v to_o the_o assessor_n list_n of_o all_o pension_n fee_n and_o allowance_n payable_a by_o they_o xxxv_o all_o person_n have_v any_o money_n at_o interest_n be_v to_o deliver_v to_o the_o assessor_n before_o they_o return_v their_o certificate_n a_o note_n of_o the_o gross_a sum_n of_o principal_a money_n owe_v to_o they_o which_o the_o assessor_n be_v to_o tax_n according_a to_o the_o say_a note_n but_o if_o no_o note_n be_v deliver_v or_o that_o there_o be_v sufficient_a ground_n to_o believe_v they_o do_v not_o contain_v all_o the_o person_n money_n at_o interest_n than_o the_o assessor_n be_v to_o tax_n such_o person_n according_a to_o the_o best_a of_o their_o judgement_n xxxvi_o and_o all_o person_n entitle_v to_o debt_n at_o interest_n be_v to_o deliver_v to_o the_o commissioner_n before_o they_o deliver_v their_o estreat_n to_o the_o subcollector_n a_o specification_n or_o particular_a in_o write_v of_o the_o say_a debt_n sign_v and_o also_o of_o the_o person_n or_o some_o of_o they_o who_o borrow_v or_o be_v liable_a to_o the_o same_o or_o of_o something_o engage_v for_o the_o say_a debt_n or_o the_o nature_n of_o the_o security_n with_o the_o date_n thereof_o and_o the_o name_n of_o the_o witness_n thereunto_o whereupon_o the_o commissioner_n shall_v deliver_v back_o to_o the_o party_n copy_n of_o such_o specification_n under_o their_o hand_n and_o seal_n attest_v by_o two_o or_o more_o witness_n to_o justify_v their_o be_v due_o charge_v which_o copy_n shall_v be_v allow_v as_o evidence_n in_o all_o court_n and_o upon_o neglect_n or_o refusal_n to_o give_v in_o such_o specification_n to_o forfeit_n over_z and_z above_o the_o duty_n intend_v to_o be_v charge_v twice_o as_o much_o to_o be_v sue_v for_o at_o any_o time_n before_o 25_o mar._n 1699._o whereof_o one_o moiety_n to_o the_o king_n the_o other_o to_o the_o prosecutor_n and_o the_o debt_n not_o contain_v in_o the_o say_a specification_n shall_v not_o be_v recoverable_a nor_o the_o security_n for_o the_o same_o pleadable_a in_o any_o court_n of_o law_n or_o equity_n before_o the_o say_v 25_o mar._n 1699._o unless_o the_o say_a duty_n and_o penalty_n be_v first_o satisfy_v viz._n if_o no_o action_n be_v commence_v by_o any_o informer_n than_o the_o duty_n and_o penalty_n shall_v be_v pay_v to_o the_o king_n but_o if_o a_o action_n be_v depend_v than_o the_o duty_n and_o one_o moiety_n of_o the_o penalty_n shall_v go_v to_o the_o king_n and_o the_o other_o moiety_n to_o the_o informer_n xxxvii_o the_o assessor_n be_v to_o enter_z and_o view_n upon_o the_o place_n where_o any_o stock_n upon_o land_n shall_v be_v and_o to_o value_v and_o charge_v the_o same_o according_a to_o the_o act_n and_o if_o upon_o such_o view_n the_o assessor_n find_v any_o fraud_n have_v be_v use_v to_o avoid_v the_o taxation_n they_o be_v to_o give_v notice_n to_o the_o commissioner_n to_o the_o end_n the_o person_n may_v be_v double_o tax_v and_o the_o person_n refuse_v to_o permit_v such_o view_n shall_v forfeit_v 10_o l._n one_o moiety_n to_o the_o king_n the_o other_o to_o the_o prosecutor_n xxxviii_o all_o trader_n shall_v deliver_v to_o the_o assessor_n within_o ten_o day_n after_o the_o commissioner_n issue_v their_o warrant_n to_o the_o assessor_n a_o particular_a in_o write_v sign_v of_o the_o quantity_n kind_n and_n value_v of_o their_o stock_n as_o the_o same_o be_v then_o worth_a bona_fw-la fide_fw-la to_o be_v sell_v and_o the_o assessor_n be_v impower_v where_o they_o shall_v think_v it_o necessary_a for_o their_o information_n to_o enter_v in_o the_o day_n time_n into_o any_o shop_n warehouse_n etc._n etc._n to_o view_n and_o value_v the_o good_n and_o the_o person_n refuse_v such_o entrance_n shall_v forfeit_v 40_o l._n one_o moiety_n to_o the_o king_n the_o other_o to_o the_o prosecutor_n and_o if_o the_o assessor_n be_v satisfy_v in_o the_o truth_n of_o the_o particular_n deliver_v to_o they_o they_o be_v to_o assess_v the_o same_o according_o but_o if_o the_o particular_n be_v not_o deliver_v to_o they_o within_o the_o time_n prefix_v or_o if_o they_o suspect_v the_o say_v particular_n to_o be_v fraudulent_a than_o they_o be_v to_o assess_v such_o stock_n in_o trade_n according_a to_o the_o best_a of_o their_o judgement_n thirty-nine_o all_o which_o assessment_n shall_v nevertheless_o be_v subject_a to_o the_o examination_n of_o the_o commissioner_n who_o may_v allow_v abate_v or_o increase_v the_o same_o as_o they_o see_v cause_n upon_o information_n or_o appeal_n xl._n and_o if_o any_o steward_n bailiff_n or_o tenant_n of_o house_n land_n or_o hereditament_n do_v not_o discover_v to_o the_o assessor_n when_o require_v the_o true_a rent_n payable_a for_o the_o same_o he_o shall_v forfeit_v so_o much_o as_o such_o rent_n bona_fw-la fide_fw-la shall_v amount_v unto_o for_o two_o year_n xli_o any_o person_n assess_v find_v themselves_o aggrieve_v may_v appeal_v within_o the_o day_n after_o the_o money_n demand_v and_o any_o three_o or_o more_o of_o the_o commissioner_n who_o sign_v the_o rate_n shall_v within_o ten_o day_n after_o such_o appeal_n examine_v the_o person_n upon_o oath_n and_o abate_v or_o increase_v the_o assessment_n and_o to_o that_o end_n shall_v meet_v together_o for_o determine_v appeal_n and_o shall_v express_v the_o time_n and_o place_n in_o their_o warrant_n to_o the_o collector_n and_o upon_o complaint_n shall_v summon_v the_o assessor_n to_o attend_v and_o such_o appeal_v be_v once_o hear_v be_v to_o be_v final_a xlii_o assessor_n collector_n or_o receiver_n wilful_o neglect_v or_o refuse_v to_o do_v his_o duty_n may_v be_v fine_v not_o exceed_v 30_o l._n nor_o under_o 15_o l._n for_o every_o offence_n which_o fine_n shall_v not_o be_v take_v off_o
than_o sufficient_a to_o pay_v the_o interest_n at_o 5_o per_fw-la cent._n for_o the_o say_v principal_a sum_n of_o 330769_o l._n 10_o s._n 7_o d._n then_o the_o surplus_n shall_v remain_v in_o the_o exchequer_n and_o not_o be_v dispose_v of_o otherwise_o than_o by_o act_n of_o parliament_n ccxxu._n the_o commissioner_n of_o the_o treasury_n or_o lord_n treasurer_n for_o the_o time_n be_v may_v out_o of_o the_o money_n so_o raise_v pay_v to_o the_o say_a commissioner_n their_o clerk_n or_o other_o person_n such_o money_n as_o they_o shall_v reasonable_o deserve_v for_o their_o service_n in_o relation_n to_o this_o or_o the_o aforesaid_a act._n ccxxvi_o this_o act_n shall_v not_o extend_v or_o be_v construe_v to_o give_v any_o power_n to_o any_o hawker_n etc._n etc._n to_o sell_v or_o expose_v any_o ware_n or_o merchandize_n in_o any_o city_n town_n corporate_a or_o market_n town_n within_o this_o realm_n otherwise_o than_o may_v have_v be_v do_v before_o the_o make_n of_o this_o act._n ccxxvii_o stat._n 9_o &_o 10_o w._n 3._o cap._n 8._o all_o the_o duty_n which_o have_v be_v or_o hereafter_o shall_v be_v pay_v into_o the_o exchequer_n by_o virtue_n of_o the_o act_n make_v the_o last_o session_n of_o parliament_n entitle_v a_o act_n for_o grant_v to_o his_o majesty_n certain_a duty_n upon_o malt_n mum_o sweet_n cider_n and_o perry_n as_o well_o towards_o carry_v on_o the_o war_n against_o france_n as_o for_o the_o necessary_a expense_n of_o his_o majesty_n household_n shall_v be_v apply_v to_o the_o payment_n of_o the_o loan_n of_o 200000_o l._n borrow_v thereupon_o with_o interest_n for_o the_o same_o or_o so_o much_o as_o remain_v due_a and_o unpaid_a thereof_o and_o to_o the_o discharge_v of_o certain_a bill_n and_o ticket_n issue_v thereupon_o with_o interest_n in_o the_o first_o place_n in_o such_o course_n and_o order_n as_o the_o say_a act_n direct_v and_o to_o no_o other_o use_n whatsoever_o until_o the_o say_a loan_n and_o the_o say_a bill_n and_o ticket_n with_o interest_n shall_v be_v full_o pay_v ccxxviii_o the_o rule_n and_o direction_n in_o a_o act_n make_v 1_o w._n &_o m._n entitle_v a_o act_n for_o a_o grant_v to_o their_o majesty_n of_o a_o aid_n of_o two_o shilling_n in_o the_o pound_n for_o one_o year_n for_o the_o speedy_a payment_n of_o money_n thereby_o grant_v into_o the_o exchequer_n by_o the_o collector_n and_o receiver_n thereof_o and_o for_o the_o distribution_n and_o application_n thereof_o and_o keep_v distinct_a account_n of_o the_o same_o and_o the_o penalty_n in_o case_n of_o diversion_n of_o any_o money_n thereby_o appropriate_v be_v hereby_o revive_v touch_v the_o distribution_n of_o the_o duty_n hereby_o appropriate_v ccxxix_o stat._n 9_o &_o 10_o w._n 3._o cap._n 10._o enact_v that_o the_o sum_n of_o one_o million_o four_o hundred_o eighty_o four_o thousand_o and_o fifteen_o pound_n one_o shilling_n eleven_o penny_n three_o farthing_n be_v levy_v and_o pay_v to_o his_o majesty_n within_o the_o space_n of_o one_o year_n from_o 2_o febr._fw-la 1697._o according_a to_o the_o proportion_n on_o the_o several_a city_n town_n and_o county_n in_o the_o act_n mention_v ccxxx_o towards_o the_o raise_n whereof_o all_o person_n have_v any_o estate_n in_o ready_a money_n or_o debt_n ware_n merchandize_n or_o other_o chattel_n except_o such_o debt_n as_o they_o do_v bona_fw-la fide_fw-la owe_v and_o desperate_a debt_n owe_v to_o they_o and_z except_z stock_n upon_o land_n and_o household_n good_n and_o loan_n to_o his_o majesty_n shall_v pay_v 3_o s._n in_o the_o pound_n of_o the_o true_a yearly_a value_n for_o one_o year_n that_o be_v to_o say_v for_o every_o hundred_o pound_n the_o sum_n of_o 18_o s._n and_o so_o for_o a_o great_a or_o lesser_a sum._n ccxxxi_o all_o person_n have_v any_o public_a office_n or_o employment_n of_o profit_n military_a officer_n in_o muster_n or_o pay_v in_o his_o majesty_n guard_n garrison_n or_o navy_n except_v and_o their_o agent_n clerk_n and_o inferior_a minister_n shall_v pay_v 3_o s._n in_o the_o pound_n for_o one_o year_n out_o of_o the_o fee_n or_o profit_n of_o their_o office_n or_o employment_n ccxxxii_o all_o manor_n message_n land_n and_o tenement_n and_o all_o quarry_n mine_n iron-work_n salt-work_n allom-work_n all_o park_n chase_n warren_n wood_n underwood_n coppice_n all_o fishing_n tithe_n toll_n annuity_n and_o other_o yearly_a profit_n and_o hereditament_n and_o all_o person_n body_n politic_a and_o corporate_a guild_v and_o fraternity_n have_v any_o such_o land_n tenement_n or_o hereditament_n shall_v be_v charge_v with_o as_o much_o equality_n as_o possible_a towards_o the_o sum_n by_o this_o act_n impose_v which_o shall_v be_v pay_v into_o the_o exchequer_n by_o four_o quarterly_o payment_n the_o first_o whereof_o to_o be_v upon_o 2_o may_n 1698._o ccxxxiii_o the_o landlord_n owner_n and_o proprietor_n of_o such_o land_n tenement_n and_o hereditament_n may_v abate_v out_o of_o every_o fee-farm_n rent_n or_o other_o annual_a rent_n or_o payment_n so_o much_o as_o the_o same_o shall_v by_o a_o just_a proportion_n amount_v unto_o ccxxxiv_o for_o the_o more_o effectual_a put_v this_o act_n in_o execution_n the_o several_a person_n in_o the_o act_n name_v shall_v be_v commissioner_n who_o shall_v meet_v together_o in_o their_o several_a district_n on_o or_o before_o 20_o april_n 1698._o and_o afterward_o as_o often_o as_o shall_v be_v necessary_a and_o shall_v set_v down_o in_o write_v the_o proportion_n to_o be_v pay_v by_o every_o division_n for_o make_v up_o the_o whole_a sum_n and_o may_v subdivide_v themselves_o so_o as_o two_o or_o more_o be_v appoint_v for_o each_o division_n but_o not_o to_o restrain_v the_o commissioner_n from_o act_v in_o any_o other_o part_n of_o the_o county_n or_o place_n for_o which_o they_o be_v nominate_v commissioner_n ccxxxv_o which_o commissioner_n at_o their_o general_n meet_v shall_v give_v list_n to_o the_o receiver_n general_n of_o those_o who_o be_v to_o act_v in_o each_o division_n which_o commissioner_n in_o their_o several_a division_n shall_v cause_v the_o proportion_n to_o be_v equal_o assess_v and_o shall_v direct_v their_o precept_n to_o such_o inhabitant_n etc._n etc._n as_o they_o shall_v think_v convenient_a to_o be_v presenter_n and_o assessor_n require_v they_o to_o appear_v at_o a_o place_n and_o time_n not_o exceed_v ten_o day_n and_o shall_v then_o charge_v they_o with_o the_o execution_n of_o this_o act_n and_o if_o any_o person_n to_o who_o such_o precept_n be_v direct_v shall_v absent_v themselves_o without_o lawful_a excuse_n or_o shall_v refuse_v to_o serve_v they_o shall_v forfeit_v a_o sum_n not_o exceed_v 5_o l._n ccxxxvi_o the_o commissioner_n shall_v appoint_v two_o or_o more_o of_o the_o most_o sufficient_a inhabitant_n of_o each_o parish_n etc._n etc._n to_o be_v assessor_n and_o shall_v prefix_v they_o a_o day_n and_o place_n to_o bring_v in_o their_o assessment_n who_o be_v to_o assess_v the_o full_a sum_n give_v they_o in_o charge_n and_o bring_v in_o a_o certificate_n thereof_o with_o the_o name_n of_o two_o or_o more_o able_a person_n live_v within_o the_o respective_a limit_n to_o be_v collector_n for_o who_o the_o parish_n or_o place_n shall_v be_v answerable_a ccxxxvii_o every_o assessor_n before_o he_o act_n shall_v take_v the_o oath_n appoint_v 1_o w._n &_o m._n to_o be_v administer_v to_o they_o by_o two_o or_o more_o of_o the_o commissioner_n and_o shall_v deliver_v one_o copy_n of_o their_o assessment_n to_o the_o commissioner_n who_o shall_v sign_n and_o seal_v two_o duplicate_v thereof_o one_o to_o be_v deliver_v to_o the_o collector_n the_o other_o in_o parchment_n to_o the_o receiver_n general_n contain_v the_o full_a sum_n assess_v on_o each_o parish_n or_o place_n and_o shall_v transmit_v a_o like_a duplicate_v to_o the_o king_n remembrancer_n office_n on_o or_o before_o 24_o june_n 1698._o or_o within_o 20_o day_n after_o all_o appeal_v be_v first_o determine_v ccxxxviii_o the_o collector_n shall_v levy_v the_o rate_n so_o assess_v and_o shall_v demand_v the_o same_o of_o the_o party_n themselves_o or_o at_o the_o place_n of_o their_o last_o abode_n or_o upon_o the_o premise_n charge_v and_o shall_v pay_v the_o same_o to_o the_o receiver_n general_n or_o his_o deputy_n at_o such_o time_n and_o place_n as_o the_o commissioner_n shall_v appoint_v so_o as_o the_o whole_a sum_n for_o each_o quarterly_o payment_n be_v make_v according_a to_o the_o act._n ccxxxix_o and_o the_o receiver_n general_n be_v to_o give_v notice_n of_o his_o deputy_n to_o the_o commissioner_n within_o ten_o day_n after_o the_o first_o general_n meet_v and_o so_o within_o ten_o day_n after_o the_o death_n or_o removal_n of_o any_o deputy_n and_o the_o receipt_n of_o such_o receiver_n general_n or_o his_o deputy_n shall_v be_v a_o discharge_n to_o the_o collector_n who_o shall_v not_o be_v oblige_v to_o travel_v above_o ten_o