Land Tax Act 1688

III. 12d. for every 20s. for Rents of Lands, Mines, Tythes, &c.

the like on Lands of Corporation, &c.; to be estimated at a Rack Rent; by Two equal Payments, the First to be made on 1st Dec.1689.

And to the end a further Aide and Supply for their Majesties Occasions may be raised by a Charge upon all Lands Tenements and Hereditaments with as much Equality and Indifferency as is possible by a Pound Rate of Twelve pence for every Twenty shillings of the true yearely value for One yeare onely and noe longer Bee it further Enacted by the Authoritie aforesaid That all and every the Mannours Messuages Lands and Tenements as well Freehold as Copyhold as alsoe all Quarries all and every the Mines of Coale Tinn or Lead and all Iron Works and Salt Works all Allom Mines or Works all Parks Chases Warrens Woods Underwoods and Copices Fishings Tythes Tolls and all other yearely Profitts and Hereditaments of what nature or kinde soever they be situate lying and being happening and ariseing within the Kingdome of England Dominion of Wales or Towne of Berwicke upon Tweede or within any the Countyes Cities Burroughs Townes Divisions Rideings Hundreds Lathes Wapentakes Parishes and Places thereof as well within ancient Demeasne and other Liberties and Priviledged Places as without shall be and are hereby charged for One yeare onely and noe longer with the Summe of Twelve pence for every Twenty shillings of the true yearely value And all and every Person and Persons Bodies Politick and Corporate Guilds Misteries Fraternities and Brotherhoods whether Corporate or not Corporate haveing or holding in his her or their actuall possession any Mannours Messuages Lands Tenements or other the Hereditaments or Premisses shall yield and pay unto Their Majesties the Summe of Twelve pence for every Twenty shillings by the yeare which the said Mannours Messuages Lands Tenements Hereditaments and other the Premisses are now worth to be Leased if the same were truely and bona fide Leased or Demised at a racke-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 beene reserved upon such Leases or Estates made for which any Fine or Income hath beene paid or secured and without any respect had to any [X1 former] Rates or Taxes thereupon imposed Which said Summe of Twelve pence for every Twenty shillings by the yeare of the said true yearely value of the Premisses shall be Assessed Levyed and Collected in manner hereafter mentioned and shall be paid into the Receipt of their Majestyes Exchequer by two equall Payments the first Payment thereof to beginne and to be made upon the First day of December which shall be in the Yeare of our Lord One thousand Six hundred eighty and nine

Editorial Information

X1 interlined on the Roll.