Taxation Act 1695

VIII. Commissioners to direct Precepts to a certain Number of Inhabitants, &c. to appear before them, and on their Appearance Commissioners to openly read the Rates, and instruct them how to act in the Execution of this Statute.

Officers absenting themselves, on Proof on Oath, or; Persons appearing refusing to serve; Penalty.; Commissioners to appoint Assessors; and to appoint a Day for Assessors to bring in their Certificates; and to enjoin Assessors to inform themselves of the Value of the Property of Persons charged; and then to assess all such Persons according to Act; and to bring with them Certificates, and Returns of Persons to be Collectors; Parish, &c. answerable for Collectors paying in to Head Collectors; Assessors making Default; Penalty. Distress; Oath by Assessor, as by 1 W. & M. c.8; Two Commissioners may administer the said Oath.

And bee it further enacted by the Authority aforesaid That the said Commissioners shall direct their several or joynt Precept or Precepts to such Inhabitants High Constables Petty Constables Bailiffs and other like Officers and Ministers and such Number of them as they in their Discretion shall think most convenient requiring them to appeare before the said Commissioners att such place and time not exceeding Ten Days as they shall appoint and att such their Appearances the said Commissioners shall openly read or cause to bee read unto them the Rates and Assessments in this Act mentioned and also openly declare the Effect of their Charge [X1 unto] them and how and in what manner they ought and should make their Certificates and how they ought to proceed in the Execution of this Act according to the Rates aforesaid And if any High Constable Petty Constable Bailiffe Inhabitants or other Officers or Ministers to whom any Precept shall be directed shall absent themselves without lawful Excuse to bee made out by the Oaths of Two credible Witnesses (which Oaths the Commissioners or any two of them are hereby impowered to administer) or if any Person appearing shall refuse to serve then every such Person soe making default or refuseing to serve shall for every time of such Default or Refusal forfeit and lose unto His Majestie such Su[m]ms as the Commissioners or soe many as shall bee present or the major part of them being P[re]sent shall think fitt not exceeding the Su[m]m of Five Pounds nor lesse then Forty Shillings And att and after such general Meeting and Charge given as aforesaid the said Commissioners shall take care that Warrants bee issued forth and directed to Two att the least of the most able and sufficient Inhabitants of each Parish Townshipp or Place within their respective Divisions thereby appointing and requiring them to bee Assessors of: all and every the Rates and Duties by this Act imposed and shall therein alsoe appoint and prefix a certaine Day and Place for the said Assessors to appeare before them and bring in their Certificates in Writing of the Names and Sirnames of every Person dwelling and residing within the Limitts of those Places with which they shall bee charged and of the Substance and Values of every of them in ready Money Debts Goods Chattells or other Personal Estate whatsoever (except as before excepted) or in Publick Offices or Imployments of Profitt And the said Assessors are therein alsoe to bee required and are hereby injoyned to ascertain and inform themselves by all lawfull Ways and Means they can of the true and full yearely Value of all Mannors Messuages Lands and Tenements as alsoe of all Quarries Mines of Coal Tin or Lead Copper Mundick or other Mines Iron-Works Salt-Springs & Salt-Works Allum Mines and Works Parks Chases Warrens Woods Underwoods and Coppices and all Fishings Tythes Tolls Annuities and other yearely Profitts and of all Hereditaments of what Kind or Nature soever scituate lying and being happening or ariseing within the Limitts of those Places with which they shall bee charged And being soe thereof ascertained they are to assesse all and every: the said Manors Messuages Lands Tenements and Premisses before appointed to bee charged after the Rate of Foure Shillings for every Twenty Shillings of the full yearely Value as the same are lett for or worth to bee lett att the time of assessing thereof as aforesaid and to bring with them att the Time and Place soe as aforesaid prefixed for their appearance a Certificate in Writing of the said Assessment And shall then alsoe returne the Names of Two or more able and sufficient Persons living within the Limitts and Bounds of those Parishes Townshipps Constablewicks or Places where they shall bee chargeable respectively to bee Collectors of the Moneys to bee paid to His Majestie by this Act for whose paying in to the Head Collector in Manner hereafter mencioed such Moneys as they shall bee charged withall the Parish or Place wherein they are soe imployed shall bee answerable and if any Assessor soe as aforesaid appointed or to bee appointed shall neglect or refuse to serve or shall make default att the time appointed for his Appearance (not having a lawfull Excuse to bee witnessed by the Oaths of Two credible Witnesses (which Oath the said Commissioners or any Two or more of them have Power to administer) or shall not performe his Duty every such Assessor shall for every such Neglect Refusal or Default forfeit and lose unto His Majesty such Su[m]m as the Commissioners or soe many of them as shall bee present or the major part of them shall think fitt not exceeding the Su[m]s of Twenty Pounds nor under the Su[m]m of Ten Pounds to bee levied by Distresse and Sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for the levying the several Rates and Assessments herein mentioned in case of Neglect or Refusal of Payment and to bee charged upon the respective Receivers General together with the said Rates and Assessments And every Assessor soe as aforesaid appointed or to bee appointed shall before hee take upon him the Execution of the said Imployment X2 the Oaths menco[i]ned and required to bee taken by an Act made in the Parliament held the First Yeare of the Reigne of King William and Queen Mary intituled An Act for the abrogating the Oaths of Supremacy and Allegiance & appointing other Oaths which Oaths any Two or more of the said Commissioners in the County City or Place where the said Assessment is to bee made have hereby Power and are hereby required to administer.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: to O. [O. refers to a collection in the library of Trinity College, Cambridge]

X2 Variant reading of the text noted in The Statutes of the Realm as follows: take. O. [O. refers to a collection in the library of Trinity College, Cambridge]