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Taxation (No. 2) Act 1663
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XXXII.Regard to be had to Debts and former Subsidies
Provided and bee it further enacted and declared by the Authoritie aforesaid That for the better Directions of the said Comissers in the due execution of this Act there shall be a restriction as to the reall Value of Lands and Goods by haveing regard to Debts and other necessary Expences, And with relation to former Presidents of Subsidyes in the Raignes of King James and King Charles the first in the manner of taxing and levying thereof.
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