Taxation Act 1672

1. Introductory Text

2. Reasons for passing this Act.

3. II. Commissioners named.

4. II. Commissioners to meet on or before the 23rd April;

5. III. Commissioners at their Meeting to set down in Writing what Number of Commissioners shall act in each Division, &c.

6. IV. Commissioners in their several Divisions to cause the Proportions charged to be equally assessed, and to appoint Assessors,

7. V. £206, 458. 6s. 8d. to be paid to Receiver General 3d June 1673.

8. VI. Assessors to deliver Copy of Assessment to the Commissioners, who are to sign and seat Two Duplicates thereof, and to deliver one to Collector, whom they are to nominate, with a Warrant for the Collection.

9. VII. Money received by Collectors to be paid to Receiver General or his Deputy, who shall give Notice to Commissioners of such Payment. Receipt of Receiver General to be a Discharge.

10. VIII. Collectors to pay Monies received by them to Receiver General or his Deputy, who is to transmit such Monies to the Exchequer. Salary to Receiver General 2nd. in the Pound in case he hath returned. Duplicate of Assessment into Exchequer.

11. IX. Collectors allowed 3d. in the Pound;

12. X. Persons charged refusing, &c, to pay.

13. XI. Tenant paying to be acquitted to Amount of Payment.

14. XII. Persons not executing Act, Commissioners may fine;

15. XIII. Collector neglecting to pay, or detaining Monies, Proceedings by Commissioners.

16. XIV. At Expiration of Times for quarterly Payments Commissioners are to call Collectors before them, &c.

17. XV. On Questions respecting Assessments, &c. in which Commissioners concerned, they have no Voice.

18. XVI. Privileged Places; or Persons, &c. not exempt from Assessment.

19. XVII. Provison for the Colleges in the Two Universities the Colleges of Windsor, Eton, Winchester, and Westminster, and for Hospitals, in respect of Scites of the Colleges, &c. and for Lands belonging to Christ's Hospital and other Hospitals.

20. XVIII. Persons having a House in one Parish, &c. and Goods in another to be charged for such Goods, &c. where they dwell.

21. XIX. No Clause in this Act to extend to lessen the Rate.

22. XX. Proceedings in case the assessing by Pound Rate shall be found to obstruct the speedy bringing in of the Assessment.

23. XXI. Proviso for Contracts between Landlords and Tenants as to Payment of Taxes.

24. XXII. Places used to be assessed to pay and be assessed in such County, &c. as heretofore.

25. XXIII. In Actions for executing Act. General Issue.

26. XXIV. Proviso for a Decree in Chancery respecting Suits between the Counties of Salop and Stafford, &c.

27. XXV. Receivers General and their Deputies to give Acquittances to Collectors.

28. XXVI. Where Lands, &c. unoccupied and no Distress found, Collectors, Constables, &c. may enter and distrain.

29. XXVII. Where Woodlands assessed and no Distress had, Collectors, &c. may enter and cut Wood, &c. growing.

30. XXVIII. Proceedings where Assessment Charged on Property not distrainable.

31. XXIX. Three Commissioners for Middlessex and Westminster may appoint Assessors;

32. XXX. Proviso for the ancient Rights of Peers, Clergy, &c.

33. XXXI. For Three Years, &c. when Corn is at the Price herein mentioned Persons shipping for Exportation to bring a Certificate of Quantity and Quality of Corn on Oath to the Commissioners, &c.

34. XXXII. Receivers General certifying Arrears due where Monies have been received.