Taxation Act 1640

VII. Assessors misbehaving.

Commissioners may set a Fine upon them not exceeding £10, and certify the same. Persons aggrieved by Assessment may complain to Commissioners. Proceedings thereon; Commissioners may abate or increase Assessment. False Oath of Value of Lands, &c. Penalty.

And it is further enacted That if the said Taxers or Assessors shall not duely behave themselves in the Inquiry Taxation Assessement or Certificate but shall affectionately corruptly or partially demeane themselves in that behalfe in such wise that the Commissioners shall by theire considerations deem them offenders worthy of punishment for not doing theire duties therein that then four or more of the Commissioners in that County for the said Subsidies shall have power and authority by theire discretions either to charge the said Assessors upon theire corporall oaths for the better Service aforesaid in that behalfe or els by theire discretion to tax and set upon the said Assessors for theire misdemeanours in that behalfe such a Fine or Pain as they shall thinke good soe that it exceed not the Sum of ten Pounds and the same Fine or Pain at theire discretions to certifie to the persons nominated as aforesaid every which fine soe taxed and set by foure of the said Commissioners or more and being certified with the Schedule and Books of that limit shall be levied and answered in like manner and forme to all intents & purposes as any other sums that shall bee taxed and become due by vertue of this Statute and Act of Subsidie and not in any otherwise or manner. And if any person certified or rated by vertue of this Act whether he be a Commissioner or other to any manner of value doth find himselfe greived with the same presentment sessing or rating and thereupon complain to the Commissioners before whom he shall be called sessed or taxed or before twoe of them before the same taxation be certified in the Court of Exchequer that then the said Commissioners or twoe of them shall by all wayes and meanes examine particularly and distinctly the person soe complaining upon his oath and other his neighbours by theire discretions of every his Lands and Tenements above specified and of every his Goods Chattels and Debts above mentioned and after due examination and perfect knowledge thereof had and perceived by the said Commissioners or twoe of them which shall have power by authority aforesaid the said Commissioners or any twoe of them to whom any such complaint shall be made by theire discretions upon the oath of the said person soe complaining may abate defaulk increase or inlarge the said Assessements according as it shall appeare unto them just upon the same examination and the same sum soe abated defaulked increased or inlarged shall be by them certified in forme as is hereafter specified and if it be proved by witnesses or by the parties owne confession or other lawfull wayes or meanes within a yeare after any such Oath made that the same person soe rated and sworn was of any better or greater value in Lands Goods or other things above specified at the time of his said Oath then the same person soe sworne did declare upon his said Oath that then every such person soe offending shall lose and forfeit to the Kings Majestie soe much lawfull money of England as he the same person soe sworn was sett at or taxed to pay.