Taxation (No. 2) Act 1625

XI. Remedy for Persons aggrieved by the Assessment.

Commissioners may abate or increase Assessment.; False Oath of Value of Lands,&c.; Penalty.

And if anie p[er]son certified or rated by virtue of this Act whether he be a Co[m]missioner or other to anie manner of value doth find himselfe greived with the same p[re]sentment, sessing or rating, and thereuppon complaine to the Co[m]missioners before whome he shalbe called sessed or taxed, or before two of them before the same taxacion be certified in the Court of Exchequer that then the said Co[m]missioners, or two of them, shall by all waies and meanes examine particularlie and distinctlie the p[er]son so complayning uppon his oath and other his neighbours by their discrecions of every his Lands and Tenements above specified, and of every his goods chattells and debts above mencioned: And after due examinacion and p[er]fect knowledge thereof had and p[re]ceived by the said Co[m]missioners, or two of them, which shall have power by authoritie aforesaid, the said Co[m]missioners or two of them, to whome any such complaint shalbe made, by their discrecion uppon the oath of the said p[er]son so complayning may abate, defaulke, increase or inlarge the said assessements, according as it shall appeare unto them just uppon the same examinacion, and the same so[m]me so abated, defaulked, increased, or inlarged, shall be by them estreated in forme as hereafter ensueth. And if it be proved by witnesses, or by the parties owne confession, or other lawfull waie or meanes, within a yeare after any such oath made, that the same p[er]son so rated and sworne, was of any better or greater value in lands goodes or other things above specified at the tyme of his said oath, then the same p[er]son so sworne did declare uppon his said oath, that then every such p[er]son so offending shall lose and forfeit to the Kings Majestie so much lawfull mony of England, as he the same p[er]son so sworne was set at or taxed to pay.