Land Tax Act 1698

II. Personal Estates (except desperate Debts, Stock on Land, Household Goods, and Loans to His Majesty) to pay 3s. in the Pound.

Employments of Profit (except Military Officers of the Land Forces or Navy). Pensions and Annuities out of the Exchequer, &c

And be it enacted by the Authority aforesaid That towards the raiseing of the said severall and respective Sums of Money hereby charged upon the respective Counties Cities Boroughs Townes and other Places as aforesaid all and every Person and Persons Bodies Politick and Corporate Guilds and Fraternities within the same respectively having any Estate in ready Money or in any Debts whatsoever owing to them within this Realme or without or [X1 haveing any Estate in Goods Wares Merchandizes or other Chattels or Personall Estate whatsoever within this Realme or] without belonging to or in Trust for them (except and out of the Premisses deducted such Sums as he or they doe bona-fide owe and such Debts owing to them as shall be adjudged desperate by the Commissioners appointed by this Act and alsoe except the Stock upon Land and such Goods as are used for Household-stuffe and alsoe except such Loanes or Debts as are or shall be owing from His Majesty to any Person or Persons) shall yield and pay unto His Majesty the Sum of Three Shillings in the Pound according to the true yearely Value thereof for One Yeare that is to say For every Hundred Pounds of such ready Money and Debts and for every Hundred Pounds worth of such Goods Wares Merchandizes or other Chattells or Personall Estate the Sum of Eighteene Shillings and soe after that Rate for every greater or lesser Sum or Quantity to be assessed levied and collected in manner hereafter mentioned And that all and every Person and Persons and all and every Commissioner or Commissioners having useing or exerciseing any Publick Office or Imployment of Profitt (such Military Officers who are or shall be in Muster by the Muster Master Generall of His Majesties Guards and Garisons or in pay in His Majesties Guards or Garisons or Navy in respect of such Offices only excepted) and all and every their Agents Clerks Secondaries Substitutes and other inferior Ministers whatsoever shall yield and pay unto His Majesty the Sum of Three Shillings for every Twenty Shillings which he or they doe receive in One Yeare by virtue of any Salaries Gratuities Bounty-Money Reward Fees or Profitts to him or them accrewing for or by reason or occasion of their severall Offices or Employments And that all and every Person and Persons Guilds Fraternities Bodies Politick or Corporate haveing any Pension Annuity Stipend or other yearely Payment either out of the Receipt of His Majesties Exchequer or out of any Branch of His Majesties Revenues or payable or secured to be paid by any Person or Persons whatsoever (not being issueing out of any Lands Tenements or Hereditaments or charged upon the same touching which other Directions are given by this Act and not being Annuities or yearely Payments which by any Act or Acts of Parliament made or to be made are or shall be specially exempted from the Payment of Taxes or Aids) shall yield and pay to His Majesty the Sum of Three Shillings for every Twenty Shillings by the Yeare of every such Pension Annuity Stipend or yearely Payment respectively and after that Rate for one whole Yeare the said severall Rates and Sums of Money hereby granted to be assessed imposed levied or collected in such manner as hereafter is mentioned

Editorial Information

X1 interlined on the Roll.