Taxation (No. 3) Act 1640

VI. Persons named in Precept to appear before Commissioners.

Such Persons making Default, or refusing to serve.; Penalty 40s.; Upon Appearance charged to make Enquiry into the Substance of Persons to be charged; but such Enquiry not to be taken on Oath, and to certify before Commissioners.; Penalty £5.; Thereupon Commissioners to read the Rates openly.; Afterwards another Day appointed by Commissioners for such Persons to appear.; Not appearing.; Penalty 40s.; or refusing to make Certificate.; Penalty 40s.; Commissioners to examine Presenters of Certificate.; Further Proceedings on Assessments by Precepts to Constables, &c. to warn Persons named therein to appear.; Oath not allowed on Inquiry into the Substance of Persons charged.; Persons named in the said Precept called upon not appearing,; Penalty, Double Rate.; On Inquiry into the Substance of Persons charged Commissioners may increase Taxation.; Spiritual Persons how rated for Temporal Possessions.

And it is further ordained by the authority of this present Parliament that att the said day and place prefixed and limited in the said Precept every of the said Commissioners then being in the Shire and not having sufficient excuse for his absence at the day and place prefixed for that part whereunto he was limited shall appeare in his owne proper person and there the same Commissioners being present or as many of them as shall be appointed by the Kings Majesties Commission shall call or cause be called before them the said Inhabitants and Officers to whom they have directed theire said Precepts and which had in commaundment there to appeare by vertue of the said Precept and if any person soe warned make default unlesse he then bee letted by sicknesse or lawfull excuse and that let be then witnessed by the oathes of two credible persons or if any appearing refuse to serve in forme following then every such person soe making default or refusing to serve shall forfeite [X1 to] the Kings Majestie forty-shillings and upon the same appearance had they shall be charged before the Commissioners by all convenient wayes and meanes other then by corporall Oath to enquire of the value of the substance after the usuall manner of every person dwelling and abiding within the limits of the places that they shall be charged with and of others which shall have his or theire most resort unto any of the said places and chargeable with any Sum of Money by this Act of the said Subsidies and all other thinges requisite touching the said Act & according to the intent of the same and thereupon as neere as it may bee or shall come to theire knowledge without respect of any former taxation heretofore had truly to present and certifie before the said Commissioners the names and sirnames and the substance and value of every of them after the usuall manner as aforesaid aswell of Lands Tenements and other Hereditaments Possessions and Proffits as of Goods Chattels Debts and other things chargeable by the same Act without any concealment love favour affection dread or malice upon paine of forfeiture of five pounds at the most to be taxed extracted and leavied in forme as hereafter in this present Act shall be limited or appointed And thereupon the said Commissioners shall openly there read or cause to be read unto them the said rates in this Act mentioned and openly declare the effect of theire Charge unto them in what manner and form they ought and should make theire Certificates according to the rates and su[m]ms thereof abovesaid and of all manner of persons aswell Aliens and Strangers Denizens or not Denizens inhabiting within this Realme as of such Popish Recusants and other persons as be borne under the Kings obeysance chargeable to this Act and of the Possessions Goods and Chattels of Fraternities Guilds Corporations Brotherhoods Mysteries Co[m]munalties and other as is abovesaid and of persons being in the parts beyond the Seas having goods and chattels Lands or Tenements within this Realme as is aforesaid and of all goods being in the custody of any person or persons to the use of any other as is abovesaid by the which information and shewing the said persons may have such plaine knowledge of the true intent of this present Act and of the manner of theire Certificate that the same persons shall have noe reasonable cause to excuse them by ignorance And after such charge and the Statute of the said two Subsidies and the manner of the said Certificate to be made in writing conteyning the names & surnames of every person and whether he be borne without the Kings Dominions or within and the value of every person in every degree aswell of the yearely value of Lands and Tenements and of such like possessions and profits as of the value of Goods and Chattels Debts and every thing to theire Certificate requisite and necessary to them declared the said Commissioners there being shall by theire discretions limit and appoint unto the said persons another day and place to appeare before the said Commissioners and charging the said persons that they shall in the mean time make diligent enquiry by all wayes and meanes of the premisses and then and there every of them upon paine of forfeiture of fourty Shillings to the Kings Majestie to appeare att the [X2 said] next p[re]fixed day and place there to certifie unto the said Commissioners in writing according to theire said Charge and according to the true intent of the said grant of Subsidies and as to them in manner aforesaid hath beene declared and shewed by the Commissioners. At which day and place soe to them prefixed if any of the said persons make default or appeare and refuse to make the said Certificate then every of them soe offending to forfeite to the Kings Majestie fourty Shillings (except there be a reasonable excuse of his default by reason of his sicknesse or otherwise by the oathes of twoe credible persons there witnessed) and of such as appeare ready to make Certificate as is aforesaid the said Commissioners there being shall take and receive the same Certificate and every parte thereof and the names values and substance of every person soe certified And if the said Commissioners see cause reasonable they shall examine the said Presenters thereof and thereupon the said Commissioners at the said dayes and places by theire Agreement amongst themselves shall from time' to time there openly p[re]fix a day att a certaine place or places within the limits of theire Co[m]mission by theire discretion for theire further proceeding to the said assessing of the same Subsidies. And thereupon att the said day of the said Certificate as is aforesaid taken the same Commissioners shall make theire precept or precepts to the Constables Subconstables Bailiffes or other Officers of such Hundreds Wapentakes Townes or other places aforesaid as the same Commissioners shall be of comprising and conteyning in the said Precepts the Names and Surnames of all persons presented before them in the said Certificate of whom if the said Commissioners or any of them as shall be thereunto appointed by the Kings Commission shall then have vehement suspect to be of more greater value or Substance in Lands Goods Chattels or Su[m]ms of Money owing unto. them or other Substance aforesaid then is upon such person or persons soe certified and specified as aforesaid the same Commissioners shall make theire precept or precepts directed to the Constables Bailiffes or other Officers commanding them to whom such Precepts shall be directed to warn such persons whose names shall be comprised in the said Precepts at theire Mansions or to theire persons that the same persons named in such Precepts and every of them shall personally appeare before the said Commissioners att the said new p[re]fixed day and place there to be examined by all wayes and meanes (other then by Corporall Oath) by the said Commissioners of theire substance and value in manner as aforesaid and of all and every Su[m]ms of Money owing to them and other whatsoever matter concerning the premisses or any of them acording to this Act att which day and place soe prefixed the said Commissioners then and there being or as many of them as shall be thereunto appointed by the Kings Commission shall cause to be called the said persons whose names shall be comprised in the said Precept as is aforesaid for theire examination And if any of those persons which shall be warned as aforesaid to be examined which at any time after the warning and before the day p[re]fixed shall be within such place as he may [X3 have] knowledge of his said appearance to be made shall make default and appeare not unlesse a reasonable cause or excuse by the Oathes of twoe credible witnesses before the said Commissioners be truly alleadged for his discharge that then every of them soe making default to be taxed & charged with and att the double Sum of the rate that he should or ought to. have beene sett att for and after the value aforesaid of his Lands or Substance upon him certified if he had appeared by the discretion of the Commissioners there being which Commissioners shall travell with every of the other persons soe then and there appearing whose names shall be expressed in the said Precept or Precepts and in whom any vehement suspition was or shall be had in forme aforesaid by all wayes & meanes they can (other then by corporall Oath) for theire better knowledge of theire value as aforesaid either in Hereditaments or Possessions or else in Goods or Debts and thereupon shall have power and authority by virtue of this Act according to theire discretions to inlarge and increase the taxation of such persons as they shall soe finde by due examination to be of greater value or substance in Lands or Goods then they were presented att And that every Spirituall person at every of the said taxations of the said Subsidies shall be rated and set according to the rate abovesaid of and for every pound that the same Spirituall person or any other to his use hath by descent bargain or purchase in Feesimple or Feetail terme of life terme of yeares by execution wardshipp or Copy of Court Roll in any Mannors Lands Tenements Rents Services Offices Fees Corrodies Annuities and Hereditaments after the true just and yearely value thereof and according as other the Kings Majesties Subjects borne within this Realme be charged in forme above remembred soe the same extend to the yearely value of twenty Shillings or above.

Editorial Information

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

X2 interlined on the Roll.

X3 interlined on the Roll.