Taxation (No. 2) Act 1663

X. Assessors misbehaving, Commissioners may set a Fine upon them.

To be estreated into the Exchequer.; Remedy for Persons aggrieved by the Assessment.; Commissioners may abate or increase Assessment.; False Oath of Value of Lands, &c.; Penalty.

And it is further enacted That if the said Taxors or Assessors shall not duely behave themselves in their enquiry taxation assessment or Certificate but shall affectionately corruptly or partially demeane themselves in X1 that behalfe, in such wise that the Co[m]missers shall by their Considerations deeme them Offenders worthy of punishment for not doeing their dutyes therein, That then fower or more of the Co[m]missers in that County for the said Subsidy shall have power and authority by their discretions either to charge the said Assessors upon their Corporall Oathes for the better service aforesaid in that behalfe, or else by their Discretions to tax and sett upon the said Assessors for their misdemeanours in that behalfe such Fine or paine as they shall thinke good soe that it exceed not the Summe of ten pounds, And the same Fine [X2 and] paine at their Discrestions to estreate into the Court of Exchequer, every which Fine soe taxed and sett by Fower of the said Co[m]missers or more, and being estreated with the Schedule [X3 & Books] of that Limitt shall be levyed and answered to the Kings use in like manner and forme to all intents and purposes as any other Summes that shall be taxed and become due by vertue of this Statute and Act of Subsidy and not in any other wise or manner, And if any person certifyed or rated by vertue of this Act, whether he be a Commissioner or other to any manner of value doth finde himselfe greived with the same presentment sessing or rateing, and thereupon complaine to the Co[m]missers before whom he shall be called sessed or taxed or before Two of them, before the same taxation be certifyed in the Court of Exchequer, that then the said Commissioners or Two of them shall by all wayes and meanes examine perticularly and distinctly the person soe complaining upon his Oath, and other his Neighbours by their discretions of every his Lands and Tenements above specified and of every his Goods Chattells and Debts above-mentioned, And after due examination and perfect knowledge thereof had and perceived by the said Co[m]missers or Two of them which shall have power by [X4 the] Authoritie aforesaid, the said Co[m]missers or any Two of them to whom such complaint shall be made by their discretions upon the Oath of the said persons soe complaining may abate defalk increase or inlarge the said assessments according as it shall appeare unto them just upon the same examination, And the same Summe soe abated defalked increased or enlarged shall be by them estreated in forme as is hereafter specifyed, And if it be proved by witnesses or by the partyes owne confession or other lawfull wayes or meanes within a yeare after any such Oath made that the same person soe rated and sworne was of any better or greater value in Lands Goods or other things above specifyed at the time of his said Oath then the same person soe sworne did declare upon his Oath, That then every such person soe offending shall loose and forfeite to the Kings Majestye soe much lawfull money of England as he the same person soe sworne was sett at, or taxed to pay

Editorial Information

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

X3 interlined on the Roll.

X4 O. omits.