Land Tax Act 1696

X. Manors, Lands, Quarries, Mines, Parks, Fishings, &c. Annuities, Rent Charges, &c. as well within ancient Demesne as without, to pay 3s. in the Pound of the full yearly Value, without respect to the present Rent or to other Rates or Abatements.

How assessed; By monthly Payments.

And to the end a further Aid and Supply for His Majesties Occasions may be raised by a Charge upon all Lands Tenements and Hereditaments with as much Equality and Indifference as is possible by a Pound Rate of Three Shillings for every Twenty Shillings of the true Yearely Value for One Yeare and no longer and to the Intent the Injustice and Partiality which hath been manifestly practised in former Taxations upon Land may be avoided and remedied in the Assessments upon Lands Tenements & Hereditaments intended to be made by virtue of this Act Be it further enacted by the Authority aforesaid That all and every Manors Messuages Lands and Tenements as alsoe all Quarries Mines of Coal Tin or Lead Copper Mundick Iron or other Mines Iron works Salt-Springs and Salt-Works all Allom Mines or Works all Parks Chases Warrens Woods Underwoods Coppices and all Fishings Tythes & Tolls whatsoever and also all Anūities Rents-Charge and other Rents and yearely Profitts issuing or payable of or for any Estate Terme or Interest whatsoever out of any Lands Tenements and Hereditaments and all Hereditaments of what Nature and Kind soever they be scituate lyeing and being happening renewing or ariseing within the Kingdome of England Dominion of Wales or Towne of Berwick upon Tweed or within any the Counties Cities Boroughs Townes Divisions Ridings Hundreds Lathes Wapentakes Parishes and Places thereof as well within Ancient Demesne and other Liberties and priveledged Places as without shall be and are hereby charged for One Yeare onely and no longer with the Su[m]m of Three Shillings for every Twenty Shillings of the true and full yearely value and so in proportion for any greater or lesser Value And all and every Person and Persons Bodies Politick & Corporate Guilds Mysteries Fraternities and Brotherhoods whether Corporate or not Corporate having or holding any Manors Messuages Lands Tenements Hereditaments or other the Premisses shall yield and pay unto His Majesty the Su[m]m of Three Shillings for every Twenty Shillings by the Yeare which the said Ma[n]nors Messuages Lands Tenements and Hereditaments and other the Premisses are now worth to be leased if the same were truely and bona fide leased or demised att a Rack Rent and according to the full true yearely Value thereof without any respect had to the present Rents reserved for the same if such Rents have been reserved upon such Leases or Estates made for which any Fine or Income hath been paid or secured or have been lessened or abated upon Consideration of Money laid out or to be laid out in Improvements and without any respect had to any other Rates or Taxes thereupon imposed or making any Abatement in respect of Reparations Taxes Scots Parish Duties or any other Charges whatsoever Which said Su[m]m of Three Shillings for every Twenty Shillings by the Yeare of the said true yearely Value of all the Premisses aforesaid shall be assessessed levied and collected in manner hereafter mentioned and shall be paid and payable by all and every the said Person or Persons Bodies Politick or Corporate Guilds Mysteries Fraternities or Brotherhoods having or holding any such Manors Messuages Lands Tenements Hereditaments and other the Premisses by Twelve equal Monthly Payments the First Payment thereof to be made on the said Five and twentieth Day of February which shall be in the Yeare of our Lord One thousand six hundred ninety six and every other Monthly Payment to be made on the Five and twentieth Day of every subsequent Kalendary Month successively until the whole shall be satisfied.