Poll Tax Act 1689

1. Introductory Text

2. Reasons for granting the King and Queen a Subsidy.

3. II. Public Officers (Exceptions) to pay is. for every 20s. of the Profits of their Offices.

4. III. Pensions, &c. from Government exceeding £20 per Ann. to pay is in the Pound.

5. IV. Judges, Serjeants at Law, Barristers, Advocates, and Persons practising Physick, to pay 3s. in the Pound.

6. V. Rates of Payments by Peers, &c.

7. VI. Gentleman having Estate of £300 or more, to pay 20s. though an Infant; under that Estate, on Oath, not charged.

8. VII. Archbishop, £50. Bishop, £20. Deans, £10. Archdeacons, £2. 10s.

9. VIII. Proviso for D. D. &c. not having Benefice, and for Widows of Ecclesiastical Persons.

10. IX. Merchants of London, not free, £10. Merchant and Traders, holding a House of £30 per Ann. in London, 10s.

11. X. Merchant Strangers, £10. Jew Merchants, £20.

12. XI. Shares of New River, Thames, and other Water Works, 2s. in the Pound; Shares in the King's Printing House, 2s. in the Pound; to be paid by the Governors, &c.

13. XII. Certain Commissioners under 1 W. & M. Sess. 2. c. 1. to be Commissioners under this Act.

14. XIII. By whom Peers are to be rated for their Offices and Personal Estate.

15. XIV. Rates on Peers to be received by a Collector nominated by the Peers.

16. XV. Duplicate of Sum charged within every Hundred, &c.

17. XVI. Commissioners Clerks 2d. per Pound.

18. XVII. Officers rated where their Office executed.

19. XVIII. If Persons having several Mansions be doubly charged.

20. XIX. Commissioners may assess other Commissioners and Assessors.

21. XX. Assessors and others appointed by Commissioners neglecting Duty, Penalty £20 for any one Offence. Certified into Exchequer.

22. XXI. Proviso against Double Charge in respect of Titles.

23. XXII. Letters Patent from the Crown of Privileges, &c. or Non-obstantes, not to exempt from Payment of Assessment.

24. XXIII. Constables, &c. to aid in executing Warrants, &c. of Commissioners.

25. XXIV. Where Actions, &c. commenced against Persons executing Act, General Issue may be pleaded.

26. XXV. Parents, &c. of Infants making Default to pay.

27. XXVI. Lodgers taxed at Place of Residence.

28. XXVII. The Times and Manner in which Collectors to pay Monies collected under this Act.

29. XXVIII. Collectors not obliged to travel above Ten Miles to make their Payments.

30. XXIX. Receiver General, within One Month, to give Commissioners a Receipt of Monies received by him.

31. XXX. Receiver General certifying Arrears where none are due, or unduly setting insuper;

32. XXXI. Commissioners not liable to Penalties of 25 Car. II. c. 2.

33. XXXII. Penalties, for the levying of which no Provision is made, to be levied by Distress under Warrant of Commissioners.

34. XXXIII. Commissioners at General Meetings, after Appeals determined, to cause Duplicates of Sums levied to be written and delivered to Sheriff, and to beby him transmitted into the Exchequer 1st Nov. 1690.

35. XXXIV. Proviso for Persons dispossessed of their Estates in Ireland, by reason of the Rebellion;

36. XXXV. Papists, or reputed Papists, of 16 Years and upwards, who have not taken the Oaths of 1 W. & M. c. 8. to pay double.

37. XXXVI. Every Person of 16 Years and upwards, within the Realm, not taking the said Oaths as herein mentioned, and not appearing on Summons, to pay double.

38. XXXVII. Commissioners suspecting such Persons may summon them to take the Oaths.

39. XXXVIII. Proviso for Quakers.

40. XXXIX. Commissioner not to act till he shall have taken the Oaths of 1 W. & M. Sess. 1. c. 8. which the Commissioners acting may administer.