Taxation Act 1640

XIII. Commissioners to take Recognizances of Collectors.

Condition of Recognizance for first Two Subsidies; for Third and Fourth Subsidies. Commissioners to certify Recognizances into the Exchequer. Penalty, £ 10. Collectors not making Recognizance, Penalty £ 20. Exchequer to cancel Recognizances on Payment of Collection into Exchequer without Fee. Collectors may appoint Days and Places for Payment of Collection. Assessor, &c. not paying Collection to High Collector, abating the Allowance of 1d. in the Pound. Distress. Proceedings thereon. Persons living in Cities, &c. not to be appointed Collectors or Assessors out of them.

Provided alwaies and be it enacted by the authority aforesaid that the said Commissioners having authority by this Act to nominate the high Collectors of the said Subsidies shall immediately upon that nomination and election take by authority of this present Parliament sufficient Recognizances or Obligations without any Fee or Reward to be paid therefore of every person soe by them to be named to be high Collectors to be bound to the Kings Majestie in the double sum of the sum of his Collection and to be endorsed and made upon such condition that is to say for the due [X1 Collections] and payment of the said twoe first Subsidies that if the said Collector his heires or executors doe truly content and pay to the persons aforesaid at the place aforesaid at or before the tenth day of February now next comeing soe much of the said su[m]me of money allotted and appointed to his Collection that he shall collect and gather and content and pay the residue of his Collection and Charge within one moneth next after such time as he hath collected and gathered the same residue that then the said recognizance or obligation to be void And for the collection of the said two other of the said foure Subsidies upon condition that if the said Collector his heires or executors doe truly content and pay to the persons aforesaid at the place aforesaid at or before the tenth day of May next ensuing soe much of the said su[m]me of money allotted and appointed to his Collection as he shall collect and gather and content and pay the residue of his collection and charge within one moneth next after such time as hee hath collected and gathered the same residue that then the said Recognizance or Obligation to be void or else to stand in full strength and vertue which said severall and respective Recognizance or Obligation soe taken the said Commissioners shall severally certifie and deliver into His Majesties Court of Exchequer with the severall Certificates of the said taxations and rates of the payment of the said Subsidies at and by the times to them prescribed and appointed by this Act for the certificate of the said taxations of the said Subsidies upon paine of forfeiture of ten pounds to the Kings Majestie for every Recognizance or Obligation not soe certified And that every such Collector soe named and chosen upon request to him made shall acknowledge and make the said Recognizance or Obligation upon pain of forfeiture of twentie pounds to the Kings Majestie for [X2 the] refusall thereof And that the Treasurer and Barons of the Exchequer for the time being upon payment of the said severall collections of the subsidies at the dayes and times herein limited for the payment thereof shall cancell and deliver the Recognizances or Obligations for the payment thereof to the Collector or Collectors without any other Warrant and without any fee or reward to bee paid for the same to any person And every Collector soe deputed having the said Estreat in parchment as is aforesaid shall have authority by this Act to appoint dayes and places within the circuit of his Collection for the payment of the said Subsidies to him to be made and thereof to give warning by Proclamation or otherwise to all the Constables or other persons or inhabitants having the charge of the particular Collection [X3 with] the Hundreds Parishes Townes or other places by him or them limited to make payment of the said particular collection of every sum as to them shall appertein and if at the same day and place so limited and p[re]fixed by the said high Collector the said Constable Officers or other persons or inhabitants as is aforesaid for the said particular Collection assigned and appointed within such Hundred City Towne or other Place doe not pay unto the said high Collector the Sum within theire severall Hundreds Townes Parishes and other Places due and comprised in the said Estreat thereof to them delivered by the said Commissioners or some of them as is aforesaid or so much thereof as they have by any meanes received (one penny for every pound for the said particular collection as is aforesaid alwaies thereof to be allowed excepted and abated) that then it shall be lawfull to the said high Collectors and every of them and to theire Assignes to distrain every of the said Constables Officers and other Inhabitants for theire said severall and particular collection of the said Sums comprised in the said Estreat and writing thereof to them and every of them as is before expressed delivered or for soe much of the same su[m]m as soe then shall happen to be gathered and leavied and behinde and unpaid by the Goods and Chattels of every of them soe being behinde and the distresse soe taken to be kept and appraised and sold as is aforesaid and thereof to take and leavy the sums soe then being behinde and unpaid and the overplus coming of the Sale of the said distresse (if any bee) to be restored and delivered unto the owner in form above remembred. Provided alwaies that noe person inhabiting in any City Borough or Towne Corporate shall be compelled to be any Assessor or Collector of or for any part of the said Subsidies in any place or places out of the said City Borough or Towne Corporate where he dwelleth.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: soe bee O. [O. refers to a collection in the library of Trinity College, Cambridge]

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

X3 Variant reading of the text noted in The Statutes of the Realm as follows: said O. [O. refers to a collection in the library of Trinity College, Cambridge]