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Land Tax Act 1698
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- 1698 c. 9 (Regnal. 10_Will_3)
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£ 1,484,015 18. 11¾d. to be raised in One Year, from 15th Feb. 1698.
II.Personal Estates (except desperate Debts, Stock on Land, Household Goods, and Loans to His Majesty) to pay 3s. in the Pound.
III.Lands, Tenements, &c.; to be charged with as much Equality...
IV.Landlords to abate for Fee-Farm Rents or other Annual Payments...
V.The Commissioners of the last 36. Aid (if qualified) to...
For the Towne of Buckingham with Borton Borton-hold Prebend-end Gawcott and Lenborow
Thomas Parnell Wright The present Sheriffes of the City of Chester
Richard Bainam Richard Haukins William Matthewes Thomas Frazier William Wadley
Edward Carteret Esquire William Gee William Dowse junior Gentlemen
For the County of Lincolne and City and County of the City of Lincolne
For the City of London with the Liberty of Saint Martins Le Grand
For Lincolnes-Inn and the Inns of Chancery thereunto belonging Robert Dormer Anthony Upton Esquires
For the City and County of the City of Norwich Waller Bacon Roger Crow Esquires
For the Borough of Great Yarmouth John Nicholson Esquire Henry Borret Alderman
For the Towne of Berwick upon Tweed Robert Rodham Edward Crisp Celias Forside senior
For the Borough of Saint Edmonds Bury Richard Prime Jacob Johnson junior Peter Ling
For the Borough of Eye. Spencer Compton Esquire John Houchin Gentleman
For the Towne of Winchelsea John Hayes Robert Bristow Esquires
For the County of Westmerland Thomas Pattyson Robert Kilner Richard Saul Gentlemen
For the County of Anglesey Sir Arthur Owen Baronett Thomas Vaughan Francis Edwards Ambrose Lewis Henry Williams Gentlemen
For the County-Borough of Carmarthen Sir Arthur Owen Baronett
VI.Commissioners to meet on or before the 3d of May 1699; and to write down the Proportions to be charged upon every Division.
VII.Commissioners, at their Meeting, to set down in Writing what Number of Commissioners shall act in each Division, &c.
VIII.Collectors to demand Rates of Parties, or at last Place of Abode; and to pay to the Receiver General, at such Time and Place as the Commissioners shall appoint.
IX.Receiver General to give Notice of his Deputies to Commissioners; and of Death or Removal of any Deputy; Receiver General's Receipt a Discharge to Collectors.; Collectors travelling.
XVII.Collectors not paying Money received by him, Imprisonment, and Real and Personal Estate liable.
XVIII.Commissioners to call before them Collectors, and examine touching full Payment of Assessments; and in case of Failure, to levy.
XIX.If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw.
XXI.Proviso for the Colleges in the Two Universities, the Colleges of Windsor, Eton, Winston, and Westminster, and for Hospitals, &c. in respect of Scites of, Colleges, &c; and for Christ's Hospital, &c.
XXII.Tenants of Hospitals rated for what the Lands are worth above Rents reserved.
XXIII.Certain Tenants of Lands, &c. belonging to Colleges not discharged.
XXIV.Auditors, &c. of Rents due to His Majesty, or Queen Dowager, to make Allowance as herein mentioned, without Fee, Penalty £20. Auditors unduly setting any Person insuper,
XXV.Officers of the Exchequer, &c. to deliver Lists of Pensions, Salaries, &c. to Assessors gratis.
XXVI.Persons dwelling in one Parish, &c. and Goods in another, to be assessed where they dwell.
XXX.Proviso as to assessing West Barnfeild, Northmore, Charlbury, Faller, Finstock, Leeds, and Forest of Chute.
XXXII.Proceedings in case of Lands and Houses unoccupied, and no Distress found.
XXXIII.Where Wood Lands, &c. assessed, and no Distress, Wood may be cut and sold.
XXXIV.When Rate on Tythes, &c. not paid, Officer may seize, &c.
XXXV.Receivers General certifying Monies to be due when the same have been paid, &c.
XXXVI.Commissioners within their Division to rate each other for their Personal Estates and Offices.
XXXVII.Inhabitants of Cities, &c. not compellable to act out of Limits.
XXXVIII.Landlords to pay on Houses where Foreign Ministers reside.
XXXIX.Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and Privileged Places.
XL.Commissioners not liable to Penalties of 25 Car. II. c. 2.
XLI.Commissioner to take the Oaths of 1 W & M. Sess. 1. c. 8.; which Two Commissioners may administer.
XLII.Commissioners acting before taking the Oaths, Penalty £200.
XLIV.Chancery Officers, within the Liberty of the Rolls, to be assessed there.
XLV.Persons, in respect of Personal Estate, rated where resident.
XLVI.Proviso as to Persons having Goods, &c. in any County other than County where resident; Persons rated for Lands, &c. where Lands situate.
XLVII.Persons having several Mansion Houses doubly charged in respect of Personal Estate,; discharged on Certificate of Commissioners granted without Fee, and on Oath thereof.
XLVIII.Proviso for Scotland, Ireland, Jersey and Guernsey; Persons escaping from Taxation charged at Treble Value.
XLIX.Householder to give Account of Lodgers to Assessors, Penalty £5.
L.Shares in New River, Thames, Marybone, or Hampstead Waters.; Offices of Insurance from Fire, Convex or other Lights; Interest in the King's Printing House; And Merchants Companies in London, how assessed.
LI.Papist of 16 Years of Age (not having taken the Oaths) to pay double.
LII.Proviso where within 10 Days after First Meeting of Commissioners he shall take the Oaths.
LIII.Persons of 16 and upwards, who shall not have taken the Oath before Execution of Act, and being summoned, shall refuse to take them, or neglect to appear before Commissioners, to pay double.
LIV.Gentlemen who by 3 W.& M.c.6. paid double, or have been returned into Exchequer for Non-payment, not appearing before the Commissioners to take the Oaths, to pay double the present Rate.
LV.Commissioners to summon Persons suspected to appear and take the Oaths.
LVI.Proviso for Quakers subscribing the Declaration of Fidelity, 1 W.&M. Sess. 1. c. 18.
LVII.Commissioners to cause the double Assessment to be made for not taking the Oaths, if the Assessors omit the same.
LVIII.Where Owners of Lands, &c. are liable to double Charge as Papists, or otherwise, for not taking the Oaths, Tenants discharged.
LIX.Proviso respecting King's Bench Prison, &c; and the Marshalsea; to be charged in the Parish of St. George, Southwark.
LXI.Waterworks in Westminster to be assessed by Commissioners, &c. for Westminster.; Persons concerned in Execution of this Act to use Diligence, &c.
LXII.No Person liable to Pound Rate, whose Lands are under 20s.
LXVIII.Collector keeping Money in his Hands, or paying any Part thereof, other than to Receiver General, or his Deputy, Penalty £20.; Receiver General or his Deputy, not paying the same as the Act directs, Penalty £500.
LXIV.Commissioners of the Treasury not to direct any Warrant so as to divert the Payment of the Monies into the Exchequer.
LXVI.Commissioners empowered to abate, on Proof that Lands are over-charged; and the Money abated to be re-assessed, as they shall judge most equal.
LXVIL.Receiver General answerable for his Deputies; and to appoint to many of them that Sub-collectors be not forced to travel above Ten Miles to pay Money
LXVIII.Proceedings where not a sufficient Number of Commissioners capable of acting for any City, &c.
LXIX.Members of Parliament to be assessed for their Personal Estates where their Mansion House or other Places of Abode usually are, out of Parliament.
LXX.Where First General Meeting of the Commissioners for the several Ridings of the County of York to be.
LXXII.And Register of all Monies payable thereout.; Principal Monies lent on Cap. 1. ante, between 25th Dec. 1698 and 20th April 1699, to be first registered.
LXXIII.Persons may lend Monies to His Majesty on this Act, not exceeding, with Monies transferred, £1,400,000 at £7 per Cent. per Ann.; Not to be taxed; Tally, Order, &c. granted to Lenders; Order for Repayment registered, and paid in course; Monies raised under this Act, liable to Lenders; Officer or Deputy taking Fee for Books, Entry, &c; Penalty; Undue Preference by Officer; Punishment; by Deputy; Punishment; Auditor, &c. not directing or making Payment,; Penalty; Penalties how recovered.
LXXIV.Payment on the same Day of Tally or Order of same Date first, no undue Preference, if entered.
LXXV.Nor of subsequent Order first demanded, if Money kept for preceding Orders, &c.
LXXVI.Orders for Money assignable.; Memorial of Assignment without Fee.
LXXVII.Recital of 9. W.III. c10. 1. Mistake in Charge upon County of Oxford rectified.
LXXVIII.Recital that under 9 W. III. c. 10., General Meetings of Commissioners had been held for settling Proportions of Payment towards Aid.
LXXX.Proviso for the Annuities to the Queen Dowager, and to Prince George and Princess Anne of Denmark.
LXXXI.Proviso for apportioning the Tax on the Hundreds in the County of Denbigh, as usual.
LXXXII.No Person capable of being a Commissioner, unless he was charged to the last Year's Land Tax, for the Value of £50 per Ann., or at the Time of executing this Act shall be liable to be taxed for that Value.
LXXXIII.Commissioners not disabled from being Commissioners for any Places for which they may be Inhabitants, &c.; No Attorney, &c. capable.
LXXXIV.Persons acting who are hereby disabled,; Penalty £50.
LXXXV.Liberty given for administering Oaths relating to Talleys and Orders, till 29th Sept. 1699.
LXXXVI.No Person to continue a Receiver General, who has not passed his Accounts before 24th Aug. 1699.
LXXXVII.Appropriation of £600,000, first, for disbanding, then for Subsistence and Clearings of the Guards and Garrisons in England and the Dominions there (Ireland excepted) for the Year 1699, and for Half Pay Officers disbanded, and for the Ordinary of the Ordnance, for the Year 1699.
LXXXVIII.£800,000 for the Navy and Ordnance, Sea Service; whereof £500,000 for Wages to Seamen, and £300,000 for other Services of the Navy, Victualling and Ordnance Sea Service.
LXXXIX.£40,374 17s. 17d.in Malt Tickets, and £58,620 7s. 2d. in Tallies, on Duties on Leather, which remained in the Hands of Treasurer of Navy on 17th March 1698, issued to the Victualling.; £74,903 7s.3d. in Tallies on Third 4s. Aid, and £113,829 1s.11d. in Tallies on First 3s. Aid, issued to the Course of the Navy. Treasury may allow a Discount, not exceeding £10 per Cent; Buyer not obliged to take Oath concerning Premiums.
XC.Sufficient of £600,000 appropriated for disbanding Regiments, &c. allowed for disbanding the Four Regiments of Seymour, Colt, Mordant, and Brudenell, till 20th May 1669.; Such Application not interpreted an Offence against c.1.ante.
XCI.Pay due to the Commission Officers of the Guards and Garrisons, to be stated every Two Months, from 25th March 1699 to 26th December; following, and paid out of the Money appropriated by this Act.
XCII.Out of the next Money arising by the Customs granted by 6 & 7 W. & M.c. 1. for Five Years, ending 26th Dec. 1699, after £1,250,000 borrowed thereon, and the Interest thereof is satisfied, £40,000 to be applied for Premiums to Contractors for circulating Exchequer Bills.
XCIII.The Rules contained in the Act for the 2s. Aid, granted 1 W.& M.c.1. to be observed concerning the paying the Monies arising by this Act into the Exchequer.
XCIV.Commissioners to take an Account of the Grants of the Irish Forfeitures appointed for Six Months, from 10th May 1699.
XCV.The Commissioners Names of forfeited Estates in Ireland.
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