Poll Tax Act 1697

1. Introductory Text

2. Reasons for granting the Subsidy by this Act.

3. II. Gentlemen having an Estate of £300 or more.

4. III. Cursitors, Philizers, Attornies, Proctors, &c.

5. IV. Certain Persons charged in respect of their Horses.

6. V. And also certain Persons in respect of their Carriages.

7. VI. Lords Spiritual and Temporal charged.

8. VII. Gentlemen who by 3 W.& M. c.6. §7. paid double, or have been returned into Exchequer for Non-payment, not appearing before the Commissioners to take the Oaths, to pay double.

9. VIII. Proviso for Quakers to subscribe the Declaration of Fidelity, 1 W. & M. c. 18. § 10.

10. IX. Commissioners appointed by c. 10. ante, to be Commissioners under this Act.

11. X. Commissioners to cause Duplicate of Sums assessed to be returned into Exchequer, under Hand and Seal, without naming the Persons assessed, before 10th Sept. 1698; others to Receiver General.

12. XI. Allowance to Clerks of Commissioners.

13. XII. Persons to be rated where resident at Execution of Act.

14. XIII. If Persons having several Mansion Houses be doubly charged, on Certificate of Commissioners to be granted without Fee, and on Oath before Justices of Peace.

15. XIV. Commissioners may assess Commissioners;

16. XV. Assessor, Collector, &c. neglecting, &c. to perform their Duty.

17. XVI. Letters Patent, &c. no Exemption.

18. XVII. Constables, &c. to aid and execute Commissioners Precepts.

19. XVIII. In Actions for executing Act,

20. XIX. Parents and Guardians to pay Rates imposed on Infants.

21. XX. Monies due paid by particular Collectors to Receivers General or Deputy, who is to give Notice thereof to the Commissioners or Two of them as herein mentioned.

22. XXI. How far particular Collectors obliged to travel.

23. XXII. Receiver General to give to Commissioners a Receipt;

24. XXIII. Receivers General certifying Arrears due where Monies have been received.

25. XXIV. Commissioners not liable to Penalties in Act 25 Car. II. c. 2.

26. XXV. Penalties how levied.

27. XXVI. After Appeals determined Commissioners to cause Duplicates of Sums charged to be transmitted to Sheriff, to be by him transmitted to Exchequer.

28. XXVII. Commissioners to take the Oaths of 1 W. & M. c. 8.

29. XXVIII. Where Persons charged to Horse or Horsemen to be assessed.

30. XXIX. Serjeants' Inns, Inns of Court, and Inns of Chancery to be assessed.

31. XXX. Commissioners may summon Persons coming to reside in District in London, &c. where not rated.

32. XXXI. Housekeepers to give an Account of Lodgers to Assessors.

33. XXXII. Proviso for Persons paying Assessment before hand.

34. XXXIII. Members of Parliament to be rated at Place where they reside when Parliament not sitting.

35. XXXIV. C. 13. ante.; Out of Monies levied £250,000 towards Payment of Seamens Wages;

36. XXXV. Rules, Penalties, &c. of 1 W. & M. Sess. 2. c. 1. in Force and applied in Execution of Act.

37. XXXVI. Persons may lend Money to His Majesty on this Act, not exceeding £500,000, at Rates herein mentioned.

38. XXXVII. C. 13. ante. Persons may lend Money to His Majesty not exceeding £500,000, at Rates of Interest herein mentioned.

39. XXXVIII. Repayment of Monies, how secured.

40. XXXIX. Proviso where several Tallies bear Date or brought same Day.

41. XL. Paying subsequent Orders if first demanded no undue Preference, if sufficient reserved to satisfy the preceding Orders.

42. XLI. Orders for Payment of Money lent may be assigned by Indorsement.

43. XLII. His Majesty may apply the Supplies of this Session, not exceeding £600,000, as herein mentioned.

44. XLIII. Recital of c. 10. §24. ante.