Taxation (No. 2) Act 1625

1. Introductory Text

2. Grant of Two entire Subsidies; viz. on Personal Estates (after Payment of Debts, &c.) 2s. 8d. in the Pound.

3. II. Two Subsidies on Real Estates 4s. in the Pound.

4. III. Plate, &c. held for Corporations to be rated.

5. IV. Subsidies when rated in Shires, Towns,&c.

6. V. Absentees whether Natives or Aliens charged by Certificate of Inhabitant of Place where Lands,&c. be.

7. VI. Commissioners to be appointed by Lord Chancellor, Lord Treasurer, and other great Officers.

8. VII. Commissioners to execute. Act according to the tenor thereof.

9. VIII. Persons named in Precept to appear before Commissioners.

10. IX. Spiritual Persons how rated for Temporal Possessions.

11. X. Assessors misbehaving.

12. XI. Remedy for Persons aggrieved by the Assessment.

13. XII. Commissioners to be rated at such Place where they shall be Commissioners; other Persons where they have resided for the most Part of the Year preceding.

14. XIII. Remedy for Commissioners and other Persons taxed in other Place than where they are Commissioners or were resiant for most Part of the preceding Year.

15. XIV. Double Charges not to be allowed.

16. XV. Proviso for Persons having two Mansions, or being Houshold Servants or Waiting Servants to the King or others.

17. XVI. The Power of Commissioners to tax other Commissioners, and also Assessors.

18. XVII. Rates estreated under the Sign Manual and Seal of the Commissioners, and Estreat delivered to sufficient; Inhabitants,&c. of Hundreds,&c.

19. XVIII. Commissioners may appoint Collectors

20. XIX. Commissioners to take Recognizances of Collectors.

21. XX. Persons having been Collectors of First Subsidy not to be appointed Collectors of Second Subsidy, unless they shew Quietus est. Penalty £100.

22. XXI. Persons living in Cities,&c. not to be appointed Collectors or Assessors out of them.

23. XXII. Assessors, Attornies, Factors,&c. after being charged with Receipt of Assessment, dying or removing or concealing their Goods,

24. XXIII. Allowance to High Collectors and their Accountants.

25. XXIV. Commissioners,&c. not compellable to make Presentments other than to Exchequer.

26. XXV. Head Collectors for First Subsidy not compellable to be Collectors of Second Subsidy.

27. XXVI. Commissioners, if they cannot agree,&c. may make several Indentures.

28. XXVII. Commissioners not thinking fit to join in one Certificate Proceedings.

29. XXVIII. Proviso for Stamford Baron.

30. XXIX. Persons having Spiritual and Temporal Possessions, and also Personal Property, not to be doubly charged.

31. XXX. Exception for Scotland, Ireland, Jersey and Guernsey.

32. XXXI. Exception for English Inhabitants of Berwick-upon-Tweed.

33. XXXII. Proviso for Patents of Liberties,&c. to Cities,&c.

34. XXXIII. Proviso for Universities of Oxford and Cambridge and Winchester College and Eaton College and the poor Knights of Windsor and Free Schools and Readers,&c. in the Universities of Oxford and Cambridge and for Hospitals,&c.

35. XXXIV. Inhabitants of Cinque Ports for the most part of the Year before the Grant chargeable during Resiance only.

36. XXXV. Proviso for Inhabitants of Rumney Marsh.

37. XXXVI. Alien or Denizen assigning his Landsv,&c. to his Child with Intent to defraud the Subsidy, such Child chargeable as an Alien.