Constables, &c. absenting themselves; or appearing and refusing to serve, Penalty; Commissioners to issue Warrant for appointing Assessors, and requiring them to appear and certify the Names of Inhabitants liable to Rate; with the Particulars, and in the Manner herein mentioned; Assessors to duly assess the same, and to inform themselves of the yearly Value of Manors, &c; and where the Rent is less than the full yearly Value, the Assessors are to inform themselves thereof; and are then to assess the same accordingly, and to describe the Manors, &c. if it can be done, and bring Certificates of Assessment; Assessors to be Collectors; Assessors neglecting, &c. to serve; Penalty; How levied; Assessor, before entering upon his Office, to take the Oaths of 1 W. & M. Sess. 1. c. 8. and the Oath herein mentioned.
And be it further enacted by the Authority aforesaid That the said Co[m]missioners shall direct their several or joint Precept or Precepts to such Inhabitants High Constables Petty Constables Bayliffs or other like Officers or Ministers and such Number of them as they in their Discretion shall think most convenient to be Presenters and Assessors requiring them to appeare before the said Co[m]missioners att such Place and Time not exceeding Five Days as they shall appoint And att such their Appearances the said Co[m]missioners or such of them that shall be then present shall openly read or cause to be read unto them the several Rates Duties and Charges in this Act mentioned and alsoe openly declare the Effect of their Charge to 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 such Constable Petty Constable Bailiff Inhabitants or other Officers or Ministers, to whom any Precept shall be directed shall absent themselves without lawful Excuse to be made out by the Oaths of Two Credible Witnesses (which Oaths the said Co[m]missioners or any Two of them are hereby impowered to administer) or if any Person appearing shall refuse to serve then every such Person so making Default or refuseing to serve shall for every time of such Default or Refusal forfeit and lose unto His Majesty such Su[m]ms as the Com[m]issioners or so many as shall be then present or the major part of them being present shall think fitt not exceeding the Su[m]m of Five Pounds nor lesse then Fourty Shillings And att and after such General Meeting and Charge given as aforesaid the said Co[m]missioners shall take care that Warrants be issued forth and directed to Two att least of the most able and sufficient Inhabitants of each Parish Townshipp or Place within their respective Divisions thereby appointing & requiring them to be 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 to bring in their Certificates in Writing of the Names and Sirnames of all and every Person or Persons dwelling or residing within the respective Limitts of those Places with which they shall be charged upon whom any the Rates Duties or Payments in this Act before specified and declared are to be sett and imposed and to distinguish in several Columns to be contained in one or more Books or Sheets of Paper the Particulars following (videl[ice]t) The Tax which is to be paid by such Persons as are chargeable with the said General Duty of Foure Pence per Month The Value of the Wages for which any Persons are to be rated and the Monthly Rate to be paid by them respectively The several Pensions Annuities Stipends or other yearly Payments which any Persons do receive or are intituled unto and the Monthly Rate thereupon The Nature and Value of the several Offices Imployments Places of Trust or Professions held enjoyed exercised or used by any of the said Persons and the Monthly Rate or Rates thereupon The Su[m]ms in Ready Money together with the Debts att Interest which shall be owing to any of the said Persons and the Monthly Rate to be charged thereupon The Trade Mystery or Occupac[i]on of all Persons chargeable for Stock in Trade and the true Value of such their Stock respectively with the Monthly Rate or Payment thereupon The true and real Value of every Persons Stock upon Land and the Monthly Rate to be paid thereupon And the said Assessors shall duely assesse and tax the same to and with the several Duties by this Act intended and they or any others which the said Co[m]missioners shall appoint to be Assessors in this behalfe are be required and are hereby enjoyned to ascertaine and informe themselves by all lawfull ways and means they can of the true and full yearely Value of all Manors Messuages Lands and Tenements as alsoe of all Quarries Mines of Coal Tin or Lead Copper Mundick or other Mines Iron-Works Salt-Springs and SaltWorks Allom-Mines and Works Parks Chases Warrenns Woods Underwoods & Coppices and all Fishings Tythes Tolls and other Yearely profitts and of all Hereditaments of what Nature or Kind soever scituate lyeing and being happening or ariseing within the Limitts of those Places with which they shall be charged And in all Cases where any Rent reserved or payable upon any Lease for Life Lives or Yeares or otherwise for any Manors Lands Tents Hereditaments or other the Premisses is lesse than the real Yearely improved Value or not so much as might be paid by a Rack-Rent for the same whether such Low Rent be occasioned by a Fine or by a beneficial Bargaine or any other Accident or Cause whatsoever In all such Cases the Assessors are hereby strictly enjoyned and required to take particular Care to informe themselves how much such Mannors Lands Tenements Hereditaments or other the Premisses are bona fide worth by the Yeare above the reserved Rent and to charge Three Shillings in the Pound for such over Value upon the Tenant in addition to the Tax to be paid for the reserved Rent And the said Assessors being so ascertained of all and singuler the Premisses aforesaid they are to assesse all and every the said Manors Messuages Lands Tents? and Premisses before appointed to be charged after the Rate of Three Shillings for every Twenty Shillings of the full Yearely Value taking Care (where it can conveniently be done) to describe the Names of the Manors Farms or other entire Things that shall be so charged And the said Assessors in their Books or Papers of the several Assessments aforesaid shall insert such other Particulars or Descriptions as may best ascertaine the Rates hereby intended to be imposed and shall bring with them att the Time and Place so as aforesaid prefixed for their Appearance their Books or Certificates in Writing of all the said Assessments And the said several Assessors who shall make the said Assessments shall by virtue of this Act within the Limitts and Bounds of those Parishes Townships Constablewicks or Places where they shall be chargeable respectively be Collectors of the Moneys to be paid to His Majesty by this Act For whose paying in to the Head Collector in manner hereafter menc[i]oed such Moneys as they shall be charged withal the Parish or Place wherein they are so imployed shall be answerable And if any Assessor so as aforesaid appointed or to be appointed shall neglect or refuse to serve or shall make Default att the time appointed for his Appearance (not haveing a lawfull Excuse to be witnessed by the Oaths of Two credible Witnesses (which Oath the said Co[m]missioners 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 to His Majesty such Su[m]m as the Co[m]missioners or so many of them as shall be present or the major Part of them shall think fitt not exceeding the Su[m]m of Twenty Pounds nor under the Su[m]m of Ten Pounds to be levied by Distresse and Sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for the levying of the several Rates and Assessments herein mentioned in case of neglect or refusal of Payment & to be charged upon the respective Receivers General together with the said Rates and Assessments And every Assessor appointed or to be appointed by virtue of this Act shall before hee take upon him the Execution of the said Imployment take the Oaths mentioned and required to be taken by an Act made in the Parliament held in the First Yeare of the Reigne of King William and Queen Mary intituled An Act for the abrogating the Oaths of Supremacy & Allegiance and appointing other Oaths And alsoe take an Oath in these words following.
Two Commissioners may administer the Oaths.
You shall sweare well and truely diligently and faithfully to performe and execute the Duty of an Assessor and to cause the Rates and Duties imposed by an Act intituled An Act for granting an Aid to His Majesty as well by a Land Tax as by several Subsidies and other Duties payable for One Yeare to be duely and fully assessed according to the best of your Skill and Judgement and therein you shall spare no Person for Favour or Affection nor any Person grieve for Hatred or III will. So help you God. Which Oaths any Two or more of the said Co[m]missioners in the County City or Place where the said Assessment is to be made have hereby Power and are hereby required to administer.