Poll Tax Act 1688

1. Introductory Text

2. The Reasons for granting the King and Queen a Subsidy.

3. II. Public Officers to pay over and above Monthly Assessment of 1 W. & M. c. 3. ante, 12d. in the Pound of the Profits of their Office.

4. III. Pensions, &c. from Government exceeding £20. per ann. to pay 3s. in the pound.

5. IV. Judges, Serjeants, at Law, Barristers, Advocates, Persons practising Physick, to pay 3s. in the Pound out of yearly Profits.

6. V. Rates of Payment by Peers, &c.

7. VI. Gentlemen having Estates of £300 or more, to pay 2s. in the Pound, though an Infant; under that Estate, on Oath charged for his Title.

8. VII. Rates of Payment by Ecclesiastics. Archbishop, £50. Bishop, £20. Deans, £10.

9. VIII. Proviso for D.D. not having Benefice, and for Widows of Ecclesiastical Persons.

10. IX. Merchants of London not free, £10. Merchants and Traders holding a House of £30. per ann. in London, 10s.

11. X. Alien Merchants and Jews, £10. Proviso for French Protestants having received Charity.

12. XI. Persons having Shares in the New River Company, 2s. in the Pound of yearly Value.

13. XII. Certain Commissioners under 1. W. & M. c. 3. ante, to be Commissioners under this Act.

14. XIII. Duplicate of Sum charged within every Hundred, &c. returned into the Exchequer under the Hands and Seals of Commissioners before 30th August 1689.

15. XIV. Commissioners may enquire, but not on Oath, into the Value of Property assessed.

16. XV. Commissioners Clerks 2d. per Pound.

17. XVI. Officers rated where their Office executed; other Persons not being Householders, &c. and Servants where they live.

18. XVII. If Persons having several Mansions be doubly charged,

19. XVIII. Commissioners may assess other Commissioners and Assessors.

20. XIX. Proviso for Scotland, Ireland, Jersey, and Guernsey.

21. XX. Assessors or others appointed by Commissioners neglecting Duty; Penalty not exceeding £20 for any one Offence certified into Exchequer.

22. XXI. Commissioners from Time to Time to require Accounts from Receiver General, and, in case of Failure, Money to be levied. If any Controversy between Commissioners concerning Rates, Proceedings.

23. XXII. Proviso against Double Charge in respect of Titles.

24. XXIII. Letters Patent, from the Crown, of Privileges, &c. or Non obstantes, not to exempt from Payment of Assessment.

25. XXIV. Constables, &c. to aid in executing Warrants, &c. of Commissioners.

26. XXV. Persons lending Money on Credit of Act, not exceeding £300,000, to have Tallies of Loan.

27. XXVI. Orders for Re-payment of Money lent, and Orders signed by Treasury, to be registered in course.

28. XXVII. Orders signed by Treasury entered in course.

29. XXVIII. Persons to be paid in course as their Orders stand entered.

30. XXIX. Monies raised by Assessments to be liable in the like Order

31. XXX. No Fees to be taken for providing or making Registers, Entries, &c.

32. XXXI. The like as to Deputy.

33. XXXII. Auditor, Clerk of the Pells, or Teller offending, or their Deputies, liable to Forfeiture and Action.

34. XXXIII. Penalties, &c. how recovered.

35. XXXIV. What not interpreted undue Preference where Tallies brought the same Day.

36. XXXV. The like Enactment when Auditor, Clerk of the Pells, and Teller pay subsequent Orders when first demanded.

37. XXXVI. Proviso for Right of Persons having Money due to them to assign their Interest in Warrants, &c.

38. XXXVII. Where Actions, &c. commenced against Persons executing Act, they may plead the General Issue, and recover Treble Costs on Nonsuit, &c. of Plaintiff.

39. XXXVIII. Parents, &c. of Infants making Default, to pay.

40. XXXIX. Lodgers and Servants taxed at Place of Residence at Execution of Act.

41. XL. The Times and Manner in which Collectors to pay Monies collected under this Act.

42. XLI. Collectors not obliged to travel above 10 Miles to make their Payments.

43. XLII. Receivers General within One Month to give Commissioners a Receipt of Monies received by him.

44. XLIII. Receiver General certifying Arrears where none are due, or unduly setting insuper.

45. XLIV. Commissioners not liable to Penalties of 25 Car. II. c.2.

46. XLV. Penalties, for the levying of which no Provision is made, to be levied by Distress under Warrant of Commissioners.

47. XLVI. Commissioners at General Meetings, after Appeals determined, to cause Duplicates of Sums levied to be written and delivered to Sheriff, and to be by him transmitted into the Exchequer 1st Nov. 1689.

48. XLVII. Interest at £7. per Cent. on Monies lent on Credit of 1 W. & M. c. 3. ante.

49. XLVIII. Menial Servants refusing, &c. to pay Assessments, Master or Mistress to pay, and may deduct out of Wages.

50. XLIX. Proviso for Persons dispossessed of their Estates in Ireland by reason of the Rebellion.