Taxation (No. 2) Act 1663

IX. Persons named in Precept to appear before Commissioners.

Such Persons making Default or refusing to serve.; Penalty 40s.; Penalty 40s.; Enquiry into the Substance of Persons to be charged, but such Enquiry not to be taken on Oath, and to certify before Commissioners.; Penalty.; Commissioners to read the Rates openly.; Afterwards another Day to be 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 Precept 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 to be rated for Temporal Possessions

And it is further ordained by the Authoritie of this present Parliament That at the said day and place prefixed and limitted in the said Precept, every of the said Co[m]missioners then being in the Shire and not haveing sufficient excuse for his absence at the day and place [X1 prefixed] for that part whereunto he was limitted shall appeare in his owne proper person, And there the same Co[m]missioners being present or as many of them as shall be appointed by vertue of this Act shall call or cause to be called before them the said Inhabitants and Officers to whom they have directed their said Precept, And if any person soe warned [X2 doe] make defaulte unlesse he then be letted by sicknes or lawfull excuse, and that Lett be then witnessed by the Oathes of two credible persons or if any appeareing refuse to serve in forme following then every such person soe makeing default or refuseing to serve shall forfeite to the Kings Majesty Forty shillings and soe at every time appointed by the said Commissioners for the said severall Taxations untill such time the number of every such persons have appeared and certifyed in forme underwritten every of them soe makeing defaulte or refuseing to serve shall forfeit to the Kings Majestye 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 inquire of the value of the substance after the usuall manner of every person dwelling and abiding within the limitts of the places that they shall be charged with, and of other which shall have his or their most resorte unto any of the said places and chargeable with any summe of money by this Act of the said Subsidyes and of all other things requisite touching the said Act and according to the intent of the same and thereupon as neere as it may be, or shall come to their knowledge without respect of any former Taxation heretofore had but these hereafter mentioned truely to present and certifie before the said Commissioners the Names and Sirnames and the Substance and Values of every of them after the usuall manner as aforesaid aswell of Lands Tenements and other Hereditaments Possessions and Proffitts as of Goods Chattells Debts and other things chargeable by the same Act without any concealment love favour affection dread or mallice upon paine of [X3 forfeiting] any summe not exceeding five pounds to be taxed estreated and levyed in forme as hereafter in this present Act shall be limitted or appointed. And thereupon the said Commissers shall openly there reade or cause to be read unto them the said Rates in this Act mentioned and openly declare the effect of their charge unto them in what manner and forme they ought and should make their Certificates according to the Rates and Summes 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 others persons as be borne under the Kings obeisance chargeable to this Act, and of the Possessions Goods and Chattells of Fraternityes Guilds Corporations Brotherhoods Misteries Commonalties and other as is abovesaid, and of persons being in the parts beyond the Seas haveing Goods and Chattells 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 aforesaid, 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 their 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 Subsidyes and the manner of the said Certificate to be made in writeing containing the Names and Sirnames of every person and whether he be borne without the Kings Dominions or within and the value of every person in every degree as well of the yearely value of Lands and Tenements and of such like Possessions and Proffitts as of the value of Goods and Chattells Debts and every thing to their Certificate requisite and necessary to them declared, the said Commissioners there being shall by their Discretions limitt and appoint unto the said persons another day and place to appeare before the said Commissioners and chargeing the said persons that they shall in the meane time make diligent enquiry by all wayes and meanes of the premisses, And then and there every of them upon paine of forfeiture of Forty Shillings to the Kings Majestie, to appeare at the said next prefixed day and place there to certifie unto the said Commissioners in writeing according to their said Charge, and according to the true intent of the said Grant of Subsidy and as to them in manner aforesaid hath beene declared and shewed by the Commissers, at which day and place soe to them prefixed if any of the said persons make defaulte, or appeare and refuse to make the said Certificate, then every of them soe offending [X4 shall] forfeite to the Kings Majestie Forty Shillings, (except there be a reasonable excuse of his default by reason of his sicknes, or otherwise by the Oathes of two 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 part thereof and the Names Values and Substance of every person soe certified, And if the said Commissers see cause reasonable they shall examine the said Presenters thereof, and thereupon the said Commissioners at the said dayes and places by their agreement amongst themselves shall from time to time there openly prefix a day at a certaine place or places within their respective limitts by their Discretion for their further proceeding to the said assessing of the same Subsidyes, and thereupon at the said day of the said Certificate as is aforesaid taken, the same Commissioners shall make their Precept or Precepts to the Constables Sub-Constables Bayliffes or other Officers of such Hundreds Wapentakes Townes or other places aforesaid as the same Co[m]missers shall be of comprising and containing in the said Precepts the Names and Sirnames of all persons presented before them in the said Certificate, of whom if the said Commissioners or as many of them as are thereunto appointed by vertue of this Act shall then have vehement suspect to be of more greater Value or Substance of Lands Goods Chattells or Summes of money oweing unto them, or other Substance aforesaid then is upon such person and persons soe certifyed and specified as aforesaid the same Co[m]missers shall make their Precept or Precepts directed to the Constables Bayliffes or other Officers commanding them to whom such Precept shall be directed to warne such persons whose names shall be comprized in the said Precepts at their Mansions or to their persons that the same persons named in such Precepts and every of them shall personally appeare before the said Commissioners at the said new prefixed day and place X5 by all wayes and meanes (other then by Corporall Oath) by the said Commissioners of their Substance and Value in manner as is aforesaid, and of all and every summes of money oweing to them and other whatsoever matter concerning the premisses or any of them according to this Act, at which day and place soe prefixed the said Commissers then and there being, or as many of them as are, or shall be thereunto appointed by vertue of this Act shall cause to be called the said persons whose Names shall be comprized in the said Precept as is aforesaid for their 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 prefixed shall be within such place as he may have knowledge of his said appearance to be made) shall make defaulte and appeare not, unlesse a reasonable cause or excuse by the Oathes of two credible persons before the said Co[m]missers be truely alledged for his discharge that then every of them soe makeing defaulte to be taxed and charged to the Kings Majestie with and at the double summe of the Rate that he should or ought to have beene sett at for and after the value aforesaid of his Lands or substance upon him certifyed if he had appeared by the discretion of the Co[m]missers there being, which Cctmissers 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 to whom any vehement suspect was or shall be had in forme aforesaid by all wayes and meanes they can (other then by Corporall Oath) for the better knowledge of their value as aforesaid, either in Hereditaments or Possessions or else in Goods or Debts. And thereupon shall have power and Authority by vertue of this Act according to their discretions to enlarge and encrease 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 at, And that every Spirituall Person at every of the said Taxations of the X6 Subsidyes shall be rated and sett according to the Rate abovesaid of and for every pound that the same Spirituall Person or any other to his use hath by Descent Bargaine or Purchase in Fee Simple or Fee Tayle terme of Life, terme of yeares by Execution, or Copy of Court Roll in any Mannours Lands Tenements Rents Services Offices Fees Corodyes Annuityes and Hereditaments after the true just and yearely value thereof, And according as other the Kings Majestyes subjects borne within this Realme be charged in forme above remembred, soe that it extend to the yearely value of Twenty shillings or above in the Subsidy Booke,

Editorial Information

X1 interlined on the Roll.

X2 O. omits.

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

X4 Variant reading of the text noted in The Statutes of the Realm as follows: to O. [O. refers to a collection in the library of Trinity College, Cambridge]

X5 Variant reading of the text noted in The Statutes of the Realm as follows: there to bee examined O. [O. refers to a collection in the library of Trinity College, Cambridge]

X6 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]