Taxation (No. 4) Act 1696

XVII. The Times and Manner in which the said Rate of 1s. and Double Rate of 2s. in the Pound is to be collected.

Collectors to answer for Monies collected to the Head Collectors, and by the said Head Collectors to the Receivers General.; Receivers General to give Security to be approved by Treasury; and to pay Monies received by them into the Exchequer, as by c.6. ante, § 19.; Persons liable to pay or concerned in the collecting the said 1s. and 2s. in the Pound to be liable to the like Penalties and have the like Advantages as by c.6.ante.; All Manors, &c. liable to Distress, &c. inrespect of the said Rate of 3s. in the Pound to be in like Manner liable to the said Rate of 1s. and 2s. in the Pound.

And for the avoiding as much as may be the unnecessary trouble of repeated Assessments Itt is hereby enacted by the Authority aforesaid That in all Cases where any Manors Messuages Lands Tenements Rents Hereditaments & other the Premisses or those which have or hold the same are or shall be by the said other Act assessed or charged with the said Rate of Three Shillings for every Twenty Shillings of the full yearely Value thereof or with the said Double Rate of Six Shillings in the Pound as aforesaid the said Assessors and Collectors shall charge collect & levy by virtue of this Act for and in Satisfaction of the said Rate of One Shilling in the Pound and for and in Satisfaction of the said Double Rate of Two Shillings in the Pound hereby granted respectively One Third Part of the Su[m]ms so assessed or to be assessed by or in pursuance of the said other Act for such Mannors Messuages Lands Tenements and Hereditaments [X1 Rents] and other the Premisses respectively and that so much as shall be due to His Majesty of and for the said Rate of One Shilling in the Pound and the said Double Rate of Two Shillings in the Pound hereby granted reckoning by Kalendary Months for Three Months from the said Five and twentieth Day of January One thousand six hundred ninety six until the Five and twentieth Day of April One thousand six hundred ninety seven for all and every the said Mannors Messuages Lands Tenements Hereditam^t.s Rents and other the Permisses or from those which have or hold the same shall be demanded collected and levied by the said Collectors respectively on or before the said Five and twentieth Day of April One rhousand six hundred ninety seven or within Fourteen Days then next ensuing And that the residue of the Moneys which shall be due to His Majesty of or for the said Rate of One Shilling in the Pound and the said Double Rate of Two Shillings in the Pound respectively for the said Mannors Messuages Lands Tenements Hereditaments Rents & other the Premisses or from those having or holding the same shall be demanded collected & levied by the said Collectors respectively by Monthly Payments att such times and in such manner and forme as they are required by the said other Act to demand levy and receive the Rates or Duties of Three Shillings in the Pound or the Double Rates of Six Shillings in the Pound thereby granted from the said Five and twentieth [X2 day] of April One thousand six hundred ninety seven until the end of the said One Yeare And that all the said Rates and Su[m]ms of Money by this Act granted & charged upon Mannors Lands Tenements Hereditam^t.s and other the Premisses hereby charged with the additional Pound Rates as aforesaid shall be demanded collected & levied by the said Collectors in such manner and att such times as aforesaid and shall be paid & answered by them to the respective Head Collectors and by such Head Collectors to the respective Receivers General to be appointed for these Rates or Duties (which Receivers General shall give such Security for performing their Trusts in respect to the said Rates hereby granted as the Commissioners of His Majesties Treasury or the High Treasurer for the time being shall approve of) and shall be paid [X3 and] answered by the said Receivers General into the Receipt of His Majesties Exchequer by such Methods Ways and Means and in such manner and forme and according to such Rules and Direcc[i]ons and under such Penalties & Forfeitures and with such Abatements Deductions & Allowances as in the said other Act are respectively appointed of for & concerning the several Rates and Su[m]ms of Three Shillings in the Pound and Six Shillings in the Pound thereby given and granted to His Majesty And all and every Person and Persons who are or shall be liable to pay or be any way concerned or imployed in the assessing collecting levying receiving or paying any the Moneys of the said Rates or Duties of One Shilling in the Pound or the said Double Duties by this Act appointed to be charged taxed and levied shall be respectively subject and liable to the like Penalties and Forfeitures for any Non-payment Neglect Refusal or Default and shall have the like Deductions Benefitts by Appeal or otherwise Advantages Respits Priveleges and Discharges as in the like cases any Person or Persons by virtue of the said other Act for the said Pound Rate of Three Shillings in the Pound or the Double thereof ought to have or be subject unto And all Mannors Lands Tenements and Hereditaments and other Things respectively subject by Distresse or otherwise to the Payment of the said other Rates of Three Shillings in the Pound or the the said double Rates of Six Shillings in the Pound shall by this Act be subject in like manner to the said Rate of One Shilling in the Pound or the said double Rate respectively by this Act charged thereupon as fully and amply as if all and every the Clauses in the said other Act contained for such Purposes were againe in this Act particularly repeated & enacted.

Editorial Information

X1 interlined on the Roll.

X2 O. omits.

X3 Variant reading of the text noted in The Statutes of the Realm as follows: or O. [O. refers to a collection in the library of Trinity College, Cambridge]