Taxation (No. 2) Act 1627

XXIX. Head Collector for First Subsidy not compellable to be Collector for the other Subsidies.

Taking Fees of Accountants.; Penalty.; Imprisonment.; Commissioners at Meetings to shew Certificates and Presentments to the other Commissioners.; Indenture of Collectors' Names, and of Sums written to Collectors, Fines, &c. to be certified by Commissioners into the Exchequer.; Collectors answerable for their own Collection only.; Commissioners, if they cannot agree, may make several Indentures of their several Limits; &c.; Collectors not chargeable for other Collectors.; Commissioners or Collectors or Persons taxed dying before discharged, Heirs and Executors chargeable as such Persons would have been if alive.

And that every such p[er]son and [X1 p[er]son] which shalbe named and appointed as is aforesaid to be head Collectors of and for the payment of the said first Subsidie or of anie part thereof shall not be compelled to be Collector for the payment of the said second or other Subsidie nor anie part thereof And the said Collectors W^ch shalbe assigned for the colleccion of the said five Subsidies or of anie part thereof and every of them be and shalbe acquited and discharged of all manner Fees and Rewards and of every other charge in the Kings Majesties Exchequer or elswhere of them or any of them by reason of that colleccion payment or account or any thing concerning the same to be asked, And that if any p[er]son receive or take any Fees Rewards or pleasures of any such Accomptants or use any unnecessary delay in their accompt that then he shall forfait to the Kings Majestie for every penny or value of every pennyworth soe taken five shillings and five pounds to the partie greived for every such delay and suffer imprisonment at the Kings Majesties pleasure And after every taxing and assessing of the said severall Subsidies as is aforesaid had or made and the said extracts thereof in Parchment unto the Collector in manner and forme before rehearsed delivered, The said Co[m]missioners which shall take uppon them the execucion of this Act within the lymitts of their Co[m]mission by their agreements shall [X2 have] meetings together, Att which meeting every of the said Co[m]missioners which then shall have taken uppon them the execucion of any part of the said Co[m]mission shall by himselfe or his sufficient Deputie trulie certifie and bring forth unto the said Co[m]missioners named in the said Co[m]mission the Certificate and p[re]sentment made before him and such other Co[m]missioners as were lymitted with him in one lymitt soe as the same certificate may be accounted and cast with the other certificats of the other lymitts within the same Co[m]mission, and then the said Comissioners and every nomber of them unto two at the least as is aforesaid if any bee in life or their Executors or Administrators of their goods (if they then be dead) shall joyntlie and severallie as they were devided within their lymitts under their seales by their discrecions make one or severall writings indented contayning in it aswell the names of the said Collectors by the Co[m]missioners for such colleccions and accounts in the Exchequer and payments in the said receipt deputed and assigned as the grosse and severall so[m]mes written unto every such Collectors to receive the said Subsidies and also all Fines Amerciaments and other Forfeitures if any such by reason of this Acte happen to be within the lymitt and p[re]cinct of their Co[m]mission to be certified into the Kings Majesties said Exchequer by the said Co[m]missioners, In which writing or writings indented so to be certified shalbe plainelie declared and expressed the whole and entire so[m]me or so[m]mes of the said Subsidies severallie lymitted to the colleccion of the said Collectors severallie deputed and assigned to the said so[m]mes; Soe as none of the said Collectors soe certified in the said Exchequer shalbe compelled there to accompt or to bee charged but onelie to and for the so[m]mes lymitted to his colleccion and not to or for any so[m]me lymitted to the colleccion of his fellowes, But every of them shalbe severally charged for [X3 their fellowes for] their part lymitted to their Colleccion And if the said Co[m]missioners joyned in one Co[m]mission amongest themselves in that matter cannott agree or if any of them be not readie or refuse to make certificate with the other of the same Co[m]missioners that then the said Co[m]missioners may make severall Indentures in forme aforesaid of their severall lymitts or separacions of Collectors within the lymitts of their Co[m]mission uppon and in the Hundreds Wards Wapentakes Lathes Rapes or such other like divisions within the said severall lymitts of their Co[m]mission as the places there shall require to be severed and divided and as to the same Co[m]missioners shall seeme good to make divisions or other lymitts or Colleccions for the severall charges of the same Collectors soe that alway one Collector shalbe charged and account for his part to him to be lymitted only by himselfe and not for any so[m]me lymitted to the part of any of his fellowes And the charges of every of the Collectors to be set and certified severallie uppon them, And every such Collector uppon his account and payment of the so[m]me of mony lymitted within his colleccion to be severallie by himselfe acquited and discharged in the said Exchequer, without paying any manner Fees or Rewards to any p[er]son or p[er]sons for the same uppon paine and penaltie last abovesaid and not to be charged for any porcion of any other Collector And if any Co[m]missioner after he hath taken certificate of them, that, as is aforesaid shalbe before any Co[m]missioners examined and the somes rated and set and the bookes and writings thereof being in his handes or if any Collector or other p[er]son charged with any receipt of any part of the said Subsidies or any other p[er]son taxed or otherwise by this Act charged with or for any parcell of the said Subsidies or with any other so[m]me Fine Amerciament Penaltie or other Forfeiture happen to die before the Co[m]missioners Collectors or other whatsoever p[er]son or p[er]sons have executed accomplished satisfied or sufficientlie discharged that to which every such p[er]son shall appertaine or belong to doe according to this Acte, Then the Executors and Heires of every such p[er]son and all other seised of any Lands and Tenements that any such p[er]son being charged by this Acte and deceaseing before he be discharged hereof or any other to his use onelie had of an Estate of Inheritance at the tyme that any such p[er]son was named Co[m]missioner Collector or otherwise charged with or for any manner of thing to be done satisfied or paid by reason of this Acte: And all those that have in their possession or hands any Goods Chattells Leases or other things that were to any such p[er]son or p[er]sons at the tyme of his death or any Lands or Tenements that were the same p[er]sons at the tyme that he was as is aforesaid charged by this Acte shalbe by the same compelled and charged to doe and accomplish in every case as the same p[er]son so being charged should have done or might have byn compelled to doe if he had byn in plaine life after such rate of the Lands and Goods of the said Co[m]missioner and Collector as the partie shall have in his Hands.

Editorial Information

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

X2 interlined on the Roll.

X3 O. omits.