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Land Tax Act 1696
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VI.Personal Estate,
(Exception); over and above the said Personal Duties, to pay £1. 5s. for every £100, by Monthly Payments; and so in Proportion.
And be it further enacted by the Authority aforesaid That all and every p[er]son and Persons Bodies Politick & Corporate Guilds and Fraternities within this Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed att the time of the Execuc[i]on of this Act having any Estate in Ready Money or having any Debts whatsoever owing to them att Interest within this Realme or without or belonging to or in trust for them whether the same be owing upon Mortgages Judgments Statutes Merchant or of the Staple Recognizances Bonds Bills Obligatory or other Specialties or upon any Notes or Bills or any other Securities for Money att Interest (such Loans or Debts as are or shall be owing from His Majesty to any Person or Persons whatsoever and all Arrears of Rent excepted) shall (over and above the Rates and Duties [X1before] by this Act charged upon such Persons) yield and pay unto His Majesty His Heires and Successors within One Yeare to be reckoned as aforesaid att the Rate of Five and Twenty Shillings for every Hundred Pounds in Ready Money or upon Debts owing as aforesaid by Monthly Payments (that is to say) so much as One Farthing for every Pound or the Rate of Two Shillings and a Penny for every Hundred Pounds shall amount unto upon the Five and twentieth Day of February One thousand six hundred ninety six and from thenceforth upon the Five and Twentieth Day in every Kalendary Month then next and successively ensueing the like Su[m]m until the said whole Su[m]m of Twenty five Shillings per Centum or p[ro]portionably for a greater or lesser Su[m]m in Ready Money or upon Debts oweing as aforesaid by such equal Monthly Payments shall be fully satisfied and paid out of which Payments a Deduction shall be onely made for Debts really and bona fide owing from such Person or Persons att Interest.
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