Taxation Act 1677

1. Introductory Text

2. Reasons for passing this Act.

3. II. Commissioners named.

4. III. Meetings of Commissioners to execute Act 10th May next; may divide themselves

5. IV. to set down in Writing what Number shall act in each Division.

6. V. Receiver General to give to Commissioners Receipts for Payments made to them.

7. VI. Commissioners to cause Assessment to be equally made, and to appoint Assessors,; who are to assess by a Pound Rate.

8. VII. £103,231.8s. 7½d. the First Payment, to be paid to Receiver General; on or before 24th June 1677; Second Payment, 29th Sept. 1677;

9. VIII. Collectors to pay Money received by them to Receiver General.

10. IX. Particular Collectors to pay in Money received by them to Receiver General.

11. X. Collectors to receive 4d. in the Pound.

12. XI. Persons rated refusing to pay, Distress.

13. XII. Tenant so paying acquitted for Amount of Payment.

14. XIII. If Assessment be not fully paid, or laid on Persons unable, or on empty Houses, &c.

15. XIV. Persons refusing to execute Act Commissioners may fine them, not exceeding £ 20. for One Offence.

16. XV. Collectors not paying, or detaining Monies received by them, Commissioners may imprison them and seize their Estates Real and Personal;

17. XVI. At the Expiration of times for the said Payments Commissioners to; call Collectors before them, and assure themselves of Payments of Monies charged.;

18. XVII. If Controversies arise in which Commissioners interested, such Commissioners to withdraw.

19. XVIII. Privileged Places, Fee Farm Rents, &c. liable.

20. XIX. Proviso for the Universities and the Colleges of Winchester, Eton, Westminster, Free Schools Hospitals of Saint Bartholomew, Bridewell, Saint Thomas, and Bethlehem, &c.

21. XX. Person dwelling in London in one Parish, &c. and having Goods in other Parishes, &c. to be charged where he dwells.

22. XXI. No Clause in this Act to lessen Payment.

23. XXII. If Pound Rate be found prejudicial Commissioners may assess in the manner usual in respective Counties, &c.

24. XXIII. Proviso for Agreements as to Taxes between Landlord and Tenant.

25. XXIV. Places to be assessed in such Hundreds, &c. as heretofore.

26. XXXV. In Actions brought for executing Act, General Issue may be pleaded.

27. XXVI. Proviso in respect of a Decree in Chancery as to Lands in Sheriff Hales, in the County of Salop, &c.

28. XXVII. Receivers General to give Acquittances to Collectors without Fee.

29. XXVIII. Remedy for Parish, &c. against Land or Houses void of Distress for which they have paid.

30. XXIX. When Wood Lands assessed and no Distress, Collectors, Sec. may cut and sell to pay Assessment.

31. XXX. Where Assessment on Tithes, and other Profits not distrainable, not paid, Collector, &c. may seize and sell.

32. XXXI. Commissioners for Middlesex and Westminster may; appoint Assessors, who are to ascertain and rate Offices, Townships, &c. chargeable, and to return the same to the Commissioners.

33. XXXII. Proviso for Rights of Peers, Clergy, Universities, &c.

34. XXXIII. Receivers General making unjust Certificate or Return, or setting insuper;

35. XXXIV. The several Payments to be paid to Receiver General, and by him into the Exchequer, within 20 Days after the times herein mentioned.

36. XXXV. Money to be appropriated to building, rigging, &c. 30 Ships of War.

37. XXXVI. To be completed within Two Years from 24th June next.

38. XXXVII. Collectors of Parishes, &c. keeping Monies collected in their Hands unduly, or unduly paying away the same; Penalty £5.

39. XXXVIII. No Warrant for Payment of Monies to be directed to any Person other than into Receipt of Exchequer, nor for striking of any Tally of Pro or Anticipation. Teller not to throw down any Bill, &c. till he shall have received Monies.

40. XXXIX. Officers of Exchequer to keep distinct Accounts;

41. XL. Orders for money to be entered, &c. according to Dates.

42. XLI. Proviso where several Tallies bear Date the same Day.

43. XLII. Orders for Payment of Money lent may be assigned by Indorsement.

44. XLIII. Treasurer of Navy to keep such Monies diftinct, and issue and pay the same by Warrant of Principal Officers, &c. of the Navy.

45. XLIV. Commissioners, &c. of the Navy not to sign Warrant for any other Purpose than as Money is appropriated, and the Uses to be expressed in such Warrant.

46. XLV. Auditor of Receipt and Treasurer of Navy and Ordnance to render an Account to the Commons of Monies raised under this Act.

47. XLVI. Officers appointed to receive misapplying Monies;

48. XLVII. The like Offence by any Officer of the Exchequer, Navy or Ordnance; Penalty.

49. XLVIII. No Stay of Prosecution admitted in any Suit for Recovery of Penalties.

50. XLIX. Commissioners not liable to Penalties of 25. Car. II. c. 2.

51. L. How £400 per Month, Part of the £1,520. 5s. per Month on Middlesex and Westminster, to be assessed.

52. LI. Receiver General or Deputy not to act as Commissioners for County or Place for which he is appointed.