Taxation (No. 2) Act 1625

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

or when Monies comprised in Estreat cannot be levied by Distress; or where Distress cannot be sold; Process out of the Exchequer, and the Commissioners may direct Precepts to Officer to levy such Money.; Who may distrain.; Distress appraised and sold.; If Distress taken out of Limit assigned, Allowance.

And it is also by the said authoritie enacted, That if any Inhabitants or Officers, or whatsoever p[er]son or p[er]sons charged to and for the colleccion and receipt of any part or porcion of the said Subsidies by any manner of meanes according to this Act, or any p[er]son or p[er]sons for themselves, or as Keep, Guardian, Deputie, Factor or Attorny, of or for anie other p[er]son or p[er]sons for any goods or chattells of the owner thereof, at the tyme of the said assessing to be paid being out of this Realme, or in any other parts not knowen, or of and for the goods and chattell of any other p[er]son or p[er]sons of any corporacion, Fraternitie, Misterie or other whatsoever Co[m]monaltie, being corporate or not corporate, and all p[er]sons having in their rule, governance and custodie any goods or Chattells at the tyme of the said assessing, or any of them to be made, or which for anie cause, for and by colleccion, or for himselfe, or for any other, or by reason that he hath the rule, governance, or custodie of any goods or chattells of any other p[er]son or p[er]sons, Corporacion, Co[m]monaltie, Fraternitie, Guild or Misterie, or any such other like, or as Factor, Deputie or attorney of or for any p[er]son, shalbe taxed valued rated and set, to any so[m]me and so[m]mes by reason of this Acte, and after the taxacion and assessing uppon any such p[er]son or p[er]sons, as shalbe charged with the receipt of the same, happen to die or depart from the place where he was so taxed and set, or his goods or chattells to be so eloined, or in such privie or covert manner kept, as the said p[er]son or p[er]sons charged with the same by Estreats or other writings from the said Co[m]missioners, or as many of them as shalbe thereunto appointed by the said Co[m]mission as is aforesaid, can, ne may levie the same so[m]me and so[m]mes comprised within the same Estreats, by distresse within the Lymitts of their colleccion, as is aforesaid, or cannott sell such distresse or distresses as be taken for any of the said payments before the tyme lymited to the high Collector for his payment to be made in the Kings Majesties Receipt, then uppon relacion thereof, with due examinacion by the oath or examinacion of such p[er]son. or p[er]sons as shalbe charged with and for the receipt and colleccion of the same before the said Co[m]missioners, or as many of them, as by the said Co[m]mission shalbe thereunto appointed, where such p[er]son or p[er]sons, or other, as is aforesaid, their Goods and Chattells were set and taxed, and uppon plaine Certificate thereof made into the Kings Majesties Exchequer by the same Co[m]missioners, as well of the dwelling place names and so[m]mes of the said p[er]sons of whome the same so[m]mes cannott be levied and had as is aforesaid: Then as well the Constable and other Inhabitants appointed for the same particuler colleccion against the high Collectors, as the high Collector uppon his account and Oath in the said Exchequer, to be discharged thereof, and p[re]cesse to be made for the Kings Majestie out of the same Exchequer by the discrecion of the Barons of the same Exchequer against such p[er]son his Heires or Executors so being behinde with his payment. And over that the same Co[m]missioners, to whome any such declaracion of the p[re]misses shalbe made in forme aforesaid from tyme to tyme, shall have full power and authoritie to direct their p[re]cept or p[re]cepts to the said p[er]son or p[er]sons charged with any so[m]me, of for and uppon any such p[er]son and p[er]sons or other as is aforesaid, or to any Sheriffe, Steward, Bailiffe or other whatsoever Officer Minister, p[er]son or p[er]sons of such place or places, where any such p[er]son or p[er]sons so owing any such so[m]me or so[m]mes shall have Lands and Tenements and other Hereditaments or reall possessions, goods and chattells, whereby any such p[er]son or p[er]sons so indebted, his Heires Executors or Assignes, or other having the Custodie governance or disposicion of any goods or chattells, lands tenements or other Hereditaments which ought or may by this Act be lawfully distreyned or taken for the same hath and shall have goods chattells landes tenements or other possessions, whereof such so[m]me and so[m]mes, which by any such p[er]son or p[er]sons may or ought to be levied, be it within the lymitts of such Co[m]mission, where such p[er]son or p[er]sons was or were taxed or without in any place within this Realme of England, Wales, or other the Kings Majesties Dominions Marches or Territories, by which p[re]cept, aswell such p[er]son or p[er]sons shalbe charged to levie such monie, as the Officer of the place or places where such distresse may be taken, shall have full power and authoritie to distreyne every such p[er]son indebted, charged or chargeable by this Act, or his Executors or Administrators of his Goodes and Chattells, his Guardians, Factors, Deputies, Leassees, Farmors, and Assignes, and all other p[er]sons, by whose hands, or out of whose lands any such p[er]son should have Fee, Rent, A$$$uitie, or other proffitt, or which at the tyme of the said assessing shall have goods or chattells, or any other thing moveable of any such p[er]son or p[er]sons being indebted or owing such su[m]me, and the distresses so taken, cause to be kept appraised and sold in like manner and forme, as is aforesaid, for the distresse to be taken uppon such p[er]sons to be taxed to the said Subsidies, and being sufficient to distreyne within the lymitts of the Collectors, Inhabitants or other officers charged with or for the said so[m]mes so uppon them to be taxed. And if any such distresse for non payment happen to be taken out of the lymitt

Persons charged discharged by Distress.; Persons distrained having no Lands,&c.; Proceedings.; Imprisonment until Sums due, and also Fee for Arrest paid.; Officer not executing Process.; Penalty 2cs.; Gaoler suffering Escape.; Penalty 40s. and Double Value of Rate and Fees.; Like Process for Subsidies due by any Person charged for another unpaid.; In Default of Payment Imprisonment.; Certificate by Commissioners.; Collectors,&c.; disobeying Commissioners.; Persons suspected to be not indifferently taxed refusing to appear or be examined,; Penalty 40s. or under, at Discretion of Commissioners.; Commissioners may punish by Imprisonment.

of the said p[er]sons charged and assigned to levie the said p[er]sons so charged for the levying of any such so[m]mes by distresse, shall p[re]ceive and take of the same distresse, for the labour of every p[er]son going for the execucion thereof, for every mile that every p[er]son so laboureth for the same, two pence, And every Farmor, Guardian, Tenant, Factor, or other whatsoever p[er]son being distreyned, or other p[er]son charged for [X1 the] payment of any such so[m]me or so[m]mes or any other so[m]me by reason of this Act, shalbe of such so[m]me or so[m]mes of him or them so levied and taken, discharged and acquited at his next day of payment for the same, or at the delivery of such Goods and Chattells as he that is so distreyned, had in his custodie or governance against him or them that shalbe so taxed& set. Any Graunt or Writing obligatorie, or other whatsoever, matter to the contrary made heretofore notwithstanding. And if any such p[er]son that should so be distreyned have no Lands or Tenements sufficient, whereby he and his Tenants and Farmors may be distreyned, or have aliened eloyned, or hid his Goods and Chattells whereby he should or might be distreyned, in such manner that such goods or chattells should not be knowen or found, so that the so[m]me of or by him to be paid in the said forme, shall not, ne can be convenientlie levied, then uppon relacion thereof to the Co[m]missioners, or to as many of them as by the said Co[m]mission shalbe thereunto appointed where such p[er]son or p[er]sons was taxed and sett by the oathes of him or them that shalbe charged with the levying and payment of that so[m]me or so[m]mes, the same Co[m]missioners shall make a p[re]cept in such manner as is aforesaid, for to attach take and arrest the body of such p[er]son or p[er]sons, that ought to pay the said so[m]mes, and by this Act shalbe charged with and for the said so[m]me and so[m]mes, and them so taken safelie to keepe in prison within the Shire or other place where any such p[er]son or p[er]sons shalbe taken and attached, there to remaine without baile or Mainsprise untill he hath paid the said so[m]me or so[m]mes, that such p[er]son for himselfe or for any other by this Act shalbe chargeable, or ought to be charged withall, and also for the Fees of every such Arrest, to him or them that shall execute such p[re]cept, twentie pence; And that every Officer, unto whome such p[re]cept shalbe directed doe his true diligence and execute the same uppon every p[er]son so being indebted, upon paine to forfeite to the Kings Majestie for every default in that behalfe, twentie shillings. And that no keep of any Gaole, from his Gaole suffer any such p[er]son to goe at large, by letting to Baile, or otherwise to depart out of his prison before he have paid his said debt, and the said twentie pence for his Arrest, upon paine to forfeit to the Kings Majestie fortie shillings: And the same Gaoler to pay to the Kings Majestie the double value as well of the rate, which the said p[er]son so imprisoned was taxed at, as of the said twentie pence for the fees. And like p[re]cesse and remedie in like forme shalbe graunted by the said Co[m]missioners or as many of them as by the said Co[m]mission shalbe thereunto appointed at like Informacion of every p[er]son or p[er]sons being charged with any so[m]me of mony for any other p[er]son or p[er]sons by reason of the said Subsidies, and not thereof paid, but willfully withdrawen, nor the same leviable within the lymitts where such p[er]sons were thereunto taxed. And if the so[m]me or so[m]mes being behind unpaid by any p[er]son or p[er]sons as is aforesaid, be levied and gathered by force of the said p[re]cesse to be made by the said Co[m]missioners, or if in default or for lacke of payment thereof, the p[er]son or p[er]sons so owing the said so[m]me and so[m]mes of mony, by p[re]cesse of the same Co[m]missioners to be made, as is aforesaid, be co[m]mitted to prison in forme abovesaid, that then the said Co[m]missioners, which shall award such p[re]ces shall make Certificate thereof in the said Exchequer of that shalbe done in the p[re]misses in the Terme next following after such so[m]me or so[m]mes of mony, so being behinde shalbe levied and gathered, or such p[er]son or p[er]sons for non payment of the same, co[m]mitted to prison. And if it happen any of the said Collectors to be assigned, or any Maiors, Sheriffs, Stewards, Constables, the Headborough, Bursholder, Bayliffe or any other Officer or Minister, or other whatsoever p[er]son or p[er]sons to disobey the said Co[m]missioners, or any of them in the reasonable request to them made by the said Commissioners for the execucion of the said Co[m]mission, or if any of the Officers, or other p[er]sons dóe refuse that to them shall appertaine and belong to doe by reason of anie p[re]cept to him or them to be directed, or any reasonable co[m]maundement instance or request touching the p[re]misses or other default in any appearance or colleccion to make, or if any p[er]son being suspected not to be indifferentlie taxed, as is aforesaid, doe refuse to be examined according to the tenor of this Act before the said Co[m]missioners, or as many of them as shalbe thereunto assigned, as is aforesaid, or will not appeare before the said Co[m]missioners upon warning to him made, or else make resistance or rescues upon any distresse, upon him to be taken for anie parcell of the said Subsidies, or committ any misbehavior in any manner of wise contrarie to this Act or co[m]mitt any willfull omission, or other whatsoever willfull doing or misdoing contrary to the tenor of this Act or Graunte; The same Co[m]missioners, and every nomber of them above remembred or two of them at the least uppon probable knowledge of any such misdemeanors had by Informacion or Examinacion, shall and may sett upon every such offendor for every such offence in the name of a Fyne by the same offendor to be forfeited, fortie shillings or under, by discrecion of the same Co[m]missioners. And further the said Co[m]missioners and every nomber of them or two of them at the least, shall have authoritie by this p[re]sent Act, to punish every such offender by imprisonment, there to remaine and to be delivered by their discrecion,X1 as shall seeme to them convenient, the said Fynes (if any such be) to be certified by the said Co[m]missioners that so assessed the same into the Kings Majesties Exchequer there to be levied and paid by the Collectors of that part for the said Subsidies retorned into the said Exchequer to be therewith charged with the payment of the said Subsidies in such manner as if the said Fines had bene sett and taxed uppon the said offenders for the said Subsidies.

Editorial Information

X1 O. omits.