Land Tax Act 1696

XV. Assessments to be made and Certificates returned to Commissioners upon or before 5th March 1696, unless further Time given.

Commissioners may examine Presenters, and if they see Cause to suspect that any Person, &c. is omitted or not fully charged, they may summon such Persons; Person neglecting, &c. to appear; Penalty; Commissioners may examine upon Oath; Assessors to give Copies of Certificates to Commissioners, who are to sign and seal and re-deliver the same, approved or altered, to Assessors, for the Purpose of Collection, &c; Commissioners to cause true Copies, &c. of Sums assessed to be certified into the Exchequer under Hand and Seal, without naming the Persons assessed, upon or before 10th March 1696, or within Forty Days after; Remembrancer, within Three Months, to transcribe Schedules, &c. and transmit the same to Office of Writer of the Tallies; His Duty thereon.

And be it further enacted by the Authority aforesaid That the Rates and Assessments as well of Foure Pence per Month upon all Persons (except as aforesaid) as also upon Wages and upon Pensions Annuities Stipends and other Yearely Payments and upon Offices Imployments Places of Trust and Professions and upon Ready Moneys and Debts and upon Stock in Trade Stock upon Land and also the Taxations & Assessments of the Pound Rate of Three Shillings in the Pound of the true yearely Value of all Manors Messuages Lands Tenements Hereditaments and Premisses and all other Taxes and Duties chargeable by this Act shall be made and ascertained and the several and respective Certificates or Assessments thereof returned in to the Co[m]missioners upon or before the Fifth Day of March One thousand six hundred ninety six unlesse the Co[m]missioners shall think fitt to give further times for the doeing thereof And upon returne of any such Certificate or Assessment the Co[m]missioners or any Three or more of them shall and may (if they see cause) examine the Presenters thereof And if the said Co[m]issioners or any Three or more of them within their several Limitts att the time of the returne of the Certificates as aforesaid or within Twenty Days after shall know or have good cause to suspect that any Person or Persons Wages Pensions Anuities? Stipends or other yearely Payments Offices Imployments Professions Ready Money Debts Stocks or any the Manors Messuages Lands or other Matters or Things which ought to be contained & charged in the said Certificates is or are omitted or are not fully charged according to the true meaning of this Act the said Co[m]missioners or any Three or more of them shall have Power to su[m]mon such Person or Persons or the Owners or Possessors of such Manors Lands Stocks or other the Premisses to appeare before them att a Day and Place prefixt to be examined touching the Matters aforesaid And if the Person on Persons su[m]moned to be so examined shall neglect to appeare (not having a reasonable Excuse for such his Default) every Person so making a Default shall pay to His Majesty double the Su[m]m hee should or ought to have been sett att or rated And moreover the said Co[m]missionersor the major part of them or of so many of them as shall be present shall have full power by all lawfull ways and means to examine and informe themselves upon Oath (which they are hereby impowered to administer) of all Persons and Things omitted to be charged or that are under assessed or under charged and to sett such Rate or Rates upon the same as shall be according to the true intent and meaning of this Act And the said Assessors are hereby required to give the Copies of their Certificates or Assessments fairely written & subscribed by them unto the said Co[m]missioners by whom they were appointed And the said Co[m]missioners or any Two or more of them are hereby ordered and required to cause the said several and respective Assessments to them delivered (when by them approved of or altered according to the true intent of this Act) to be fairely written and to signe and seale several Duplicates or Copies of the said Assessments distinguisht as aforesaid And the Copie or Copies of them so signed and sealed forthwith to deliver or cause to be delivered back to the said Assessors who are to collect by the same And shall likewise deliver or cause to be delivered other Copies thereof so signed and sealed unto the Receivers General or their Head Collectors or Deputies according to their several and respective Collections & Receipts And moreover the said Co[m]missioners shall cause true Copies or Extracts of the whole Su[m]ms assessed and charged within every Hundred Lathe Wapentake Parish Ward or Place rated or assessed to the Tax of Three Shillings in the Pound in pursuance of this Act and of the whole Su[m]m rated or assessed as well for the Foure Pence per Month upon all Persons as alsoe upon Wages Pensions Annuities Stipends or other Anūal Payments Professions Offices Imployments Ready Money Debts & Stocks distinguisht as aforesaid to be certified and transmitted into His Majesties Court of Exchequer under the Hands and Seals of any Two or more of the Co[m]missioners but without naming the Persons in such Certificates And this the said Co[m]missioners shall cause to be done upon or before the Tenth Day of March One thousand six hundred ninety six or within Forty Days after (all Appeals to them made being first determined) And the Kings Remembrancer in the Exchequer for the time being shall and is hereby required within Three Months after Duplicates of the last Payment shall be transmitted to him to transcribe all the Schedules and Duplicates of the Su[m]ms returned to him from and for every respective County Riding City and Towne and every Hundred Wapentake Parish Division Towne and Place therein in a Book or Books of Parchment in Alphabetical Order and in a faire legible Hand Writing and within Three Months after the same shall be so by him received to transmitt all and every the same Schedules and Duplicates to the Office of Writer of the Tallies co[m]monly called the Auditor of the Receipt of the Exchequer who is hereby likewise authorised and required to enter the same in the like Alphabeticall Order in another Book of Parchment fairely written to be provided for that Purpose.