Taxation (No. 3) Act 1640

II. Two Subsidies on Real and Copyhold Estates, 4s. in the Pound.

Aliens and Popish Recusants convict 8s. in the Pound.; All Sums to be presented to be truly rated.; Plate, &c. held for Corporations to be rated.; Lands, Corrodies, Fees, &c.; Proviso for Ornaments, &c. of Churches and Chapels.; Subsidies to be rated in Shires, Towns, &c. before 20th Oct. 1641.; Sums and Names of Persons liable certified to the Exchequer.; Subsidies paid into the Chamber of London;; and Acquittances given to the Collectors under Hand and Seal.; Producing Acquittances, Warrant for Collectors to pass Accounts.; Payments in Liberties, & c.

And be it further enacted by the authority aforesaid that every person born under the Kings obeysance and every Corporation Fraternity Guild Mystery Brotherhood and Communalty Corporate or not Corporate for every pound that every the same persons and every Corporation Fraternity Guild Mystery Brotherhood & Communalty Corporate or not Corporate or any other to his or theire Use in trust or otherwise hath in Fee Simple Fee Taile for terme of Life terme of yeares by execution Wardship or by Copy of Court Roll of and in any Honours Castles Mannors Lands Tenements Rents Services Hereditaments Annuities Fees Corrodies or other yeerely Proffits of the yearely value of twenty Shillings as well within ancient demeasne and other places priviledged as elsewhere and so upwards shall pay to and for either the said twoe Subsidies four shillings of and for every pound And every Alien Denizen or not Denizen borne out of the Kings obeysance and every Popish Recusant convict of what Estate or degree soever they be of or which before the time of the Assesment of the said two Subsidies by this present Act granted shall be a Popish Recusant convictor which shall be 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 Assessment 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 [X1 said] Assessment shall be made in such case to pay to and for either of the said twoe Subsidies eight shillings for every pound. And that all Sums to be presented and chargeable by this Act either for Goods and debts or either of them or for Lands Tenements and other the premisses as is in this Act contained shall be att the said [X2 payments] set and taxed after the rate and proportion according to the [X1 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 Coine Jewels Goods Debts and Chattels Personals and all Lands Tenements and other the p[re]misses as aforesaid being in the rule and custody of any person or persons to the use of any Corporation Fraternity Guild Mistery Brotherhood or any Communalty being Corporate or not Corporate be and shall be rated set and charged by reason of this Act at 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 yearely proffitts as is aforesaid and the Su[m]ms that are above rehearsed set and taxed to be leavied and taken of them that shall have such Goods in custody or otherwise charged for Lands as is before rehearsed and the same person & persons and Bodies Corporate by authority of this Act shall be discharged against him or them that shall or ought to have the same at the time of the payment or delivery thereof or att his (otherwise) departure from the custody or possession of the same (except and alwaies foreprized from the charge and assessement of the said Subsidies all Goods Chattells and Ornaments of Churches & Chappels which have beene ordained and used in Churches and Chappels for the honour and Service of Almighty God) And the said twoe Subsidies shall be [X2 by] authority aforesaid taxed sessed and rated according to this Act in every Shire Riding Lathe Wapentake Rape Citie Borough Towne and in every other place within this Realme of England and Dominion of Wales before the twentieth day of October which shall be in the Yeare of our Lord God 1641 and the particular Sums of every Shire Riding Borough towne and other place aforesaid with the particular names of such as are or shall be chargeable to and for the payment of the said two Subsidies to be taxed and set by the Commissioners for the same to be limited or twoe of them at the least with the names of the high Collectors and in the same forme shall be certified into the Kings Court of Exchequer before the twentieth day of November in the yeare of our Lord God 1641 and the said Sums in form aforesaid to be taxed to and for the payment of the said two Subsidies shall be paid in one intire Sum unto Thomas Soame and Isaac Penington Aldermen of the City of London now Members of the House of Commons in this present Parliament assembled and unto the Chamberlain of the said City of London for the time being at or before the first day of December which shall be in the yeare of our Lord God 1641 and the said Su[m]ms in manner and forme aforesaid to be taxed for the payment of the said twoe Subsidies shall be paid att one intire Sum unto the said Thomas Soame Isaac Penington and the said Chamberlain for the time being at or before the first day of December in the yeare of our Lord God One thousand six hundred fourty one 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 authorized 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 he shall receive and that the producing of the said Acquittances soe made shall be as sufficient a Warrant for the said Collectors to passe theire Account as any Tallie or Constat out of the Receipt and the Su[m]ms above said of and for the said two Subsidies shall be taxed set asked and demaunded taken gathered levied and paid to the persons and uses in this present Act expressed as well 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 payment 0.