Taxation Act 1640

II. Lands, & of the Yearly Value of 20s. 4s. in the Pound.

Aliens, Denizen or not, and Popish Recusant Convicts, 8s. in the Pound. Value of Property charged certified; First Two Subsidies rated and set before the 27th Feb. 1640, and the Two other before the 1st April next ensuing. Names of Persons charged to be certified to Exchequer. Names of Persons to whom Sums of first Two Subsidies to be paid. The like of the Sums of the last Two Subsidies. Acquittances to be given to the Collectors.

And be it further enacted by the authority aforesaid that every person borne under the Kings obeysance and every Corporation Fraternity Guild Mysterie Brotherhood and Communalty Corporate or not Corporate for every pound that every of the same persons and every Corporation Fraternity Guild Mysterie Brotherhood and Communalty Corporate or not Corporate or any other to his or theire use in trust or otherwise hath in Fee Simple Fee Tail for term of life term of yeares by execution Wardshipp or by Copy of Court Roll of and in any Honours Castles Mannors Lands Tenements Rents Services Hereditaments Annuities Fees Corrodies or other yearely Proffits of the yearely value of twenty shillings as well within ancient demeasne and other places priviledged as elsewhere and soe upward shall pay to and for every the said Subsidies four shillings of and for every pound And every Alien Denizen or not Denizen born out of the Kings obeysance and every Popish Recusant convict of what Estate or degree soever they bee of or which before the time of the Assesment of the severall Subsidies by this present Act granted shall be a Popish Recusant convict or which shall bee indicted for Popish Recusancie and theire Indictments are or shall be removed by Certiorari or being not removed shall not by appearance and traverse legally be discharged before the said Assessement soe to be made or being of the age of twenty and one yeares shall not have received the Holy Communion according to the rites of the Church of England within one whole yeare next before the said Assessement shall be made in such case to pay to and for every the said severall Subsidies eight shillings for every pound. And that all summs to be presented and chargeable by this Act either for goods and debts or either of them or for Lands Tenements and other the p[re]misses as is in this Act contained shall bee att the said payments set and taxed after the rate and proportion according to the true meaning of this Act Lands and Tenements chargeable to the Dismes of the Clergy and yearely wages due to servants for theire yearely service (other then the Kings Servants taking yearely wages of five pounds or above onely excepted and foreprized) And that all Plate Coyn Jewels Goods Debts and Chattels Personalls and all Lands Tenements and other the premisses as aforesaid being in the rule and custody of any person or persons to the use of any Corporation Fraternity Guild Mysterie Brotherhood or any Communalty being Corporate or not Corporate be and shall be rated set and charged by reason of this Act att the value certified by the presenters in theire Certificate for every pound in goods and debts as is aforesaid and for every pound in Lands Tenements Annuities Fees Corrodies and other yeerely profits as is aforesaid and the Sums that are above rehearsed set and taxed to be levied and taken of them that shall have such goods in custodie or otherwise charged for Lands as is before rehearsed and the same person and persons and Bodies Corporate by authority of this Act shall bee, discharged against him or them that shall or ought to have the same att the time of the payment or delivery thereof or att his otherwise departure from the custodie or possession of the same (except and alwaies foreprized from the charge and assessement of the said Subsidies all goods chattels jewells and ornaments of Churches and chappels [X1 which have beene ordained & used in Churches & Chappells] for the honour and service of Almighty God). And the twoe first of the said four Subsidies shall be by authority aforesaid taxed sessed and rated according to this Act in every Shire Riding Lathe Wapentake Rape Cities, Borough Town, and in every other place within this Realme of England and Dominion of Wales before the seaven and twentieth day of February in the yeare of our Lord God 1640 and the two other of the said four Subsidies shall by the authority aforesaid be taxed sessed rated before the first day of Aprill next ensuing and the particular Sums of every Shire Riding Borough Towne and other place aforesaid with the particular names of such as are or shall bee chargeable to and for the payment of the said Subsidies to bee taxed and sett by the Commissioners for the same to be limited or two of them att the least with the names of the high Collectors and in the same forme shall be certified into the Kings Court of Exchequer the first twoe of the said Subsidies before the fourth day of March next coming and the other twoe of the said Subsidies before the [X2 twentieh] day of Aprill next coming. And the said su[m]ms in forme aforesaid to be taxed to and for the payment of the said two first Subsidies shall be paid in one intire Sum unto Sir Thomas Barrington Knight and Baronet Sir Robert Pye Knight Arthur Capell Esquire Thomas Soame & Isaac Penington Aldermen of the City of London now Members of the House of Commons in this present Parliament assembled and unto Robert Bateman Chamberlaine of the City of London att or before the tenth day of March next coming at or in a place within the Guildhall of the City of London comonly called The Chamberlains Office and the said su[m]ms in manner and forme aforesaid to be taxed for the payment of the two last of the said four Subsidies shall be paid att one intire sum unto the said Sir Thomas Barrington Sir Robert Pye Arthur Capell Thomas Soame Isaac Penington and Robert Bateman att or before the tenth day of May next coming at or in the said place called The Chamberlains Office and that the said Treasurers or Receivers or any one or more of them upon the receipt of any money from the high Collectors by this Statute to be authorised shall make unto every of the said Collectors one or more Acquittances under the hands and Seales of the respective Treasurers or Receivers that shall receive the same testifying the receipt of soe much money as hee shall receive and that the producing of the said Acquittances soe made shall be as a sufficient Warrant for the said Collectors to passe theire Account as any Tally or Constat out of the Receipt and the sums above said of and for the said Subsidies shall be taxed set asked and demanded taken gathered levied and paid to the persons and uses in this present Act expressed aswell within liberties franchises sanctuaries ancient demeasnes and other whatsoever places exempt or not exempt as without (except such shires places and persons as shall be foreprized in and by this present Act) any Grant Charter Prescription Use or Libertie by reason of any Letters Patents or other Priviledge Prescription Allowance for the same or whatsoever other matter or discharge heretofore to the contrary made granted used or obtained notwithstanding.

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: twentieth O. [O. refers to a collection in the library of Trinity College, Cambridge]