Land Tax Act 1688

V. Their Majesties to appoint Commissioners for putting this Act in Execution.

Qualification.; Commissioners to meet on or before Sept. 3, 1689.; Commissioners to divide themselves.; Commissioners to direct Precepts to a certain Number of Inhabitants, &c. to appear before them, and on their Appearance Commissioners to openly read the Rates, and instruct them how to act in Execution of this Statute. Officers absenting themselves unduly, on Proof on Oath, or Persons appearing refusing to serve. Penalty. Commissioners to appoint Assessors; and to appoint a Day for Assessors to bring in their Certificates; and to enjoin Assessors to inform themselves of the Value of Property of Persons charged; and then to assess all such Persons according to Act; and to bring with them at the Day prefixed for their Appearance, their Certificates and Returns of Persons to be Collectors.; Parish, &c. answerable for Collectors paying in to Head Collectors. Assessors making Default. Penalty.

And bee it further Enacted by the Authoritie aforesaid That for the better Assessing Ordering Levying and Collecting of the severall Summes of Money soe as aforesaid limitted and appointed to be paid and for the more effectuall putting of this present Act in execution it shall and may be lawfull for their Majesties to issue out or cause to be issued out under the Great Seale of England such and soe many Commissions as their Majestyes shall thinke fitt and therein and thereby to nominate constitute and appoint such and soe many Persons being Resident and haveing reall Estates to the value of One hundred pounds a yeare in the respective Counties or Shires for which they shall be soe Nominated to be Commissioners for putting this present Act in Execution and alsoe soe many of them to be of a Quorum as their Majestyes shall thinke convenient for the Execution of this Act Which said Commissioners soe as aforesaid to be nominated and appointed shall in the respective Counties Cityes Borroughes Divisions Townes and Places for which they shall be appointed Commissioners respectively meete together at the most usuall or common Place of meeting within each of the said Counties Cities Burroughs Divisions Townes and Places respectively at or before the Third day of September which shall be in the Yeare of our Lord One thousand six hundred eighty nine or such other Day as their Majestyes by their Commission shall appoint And the said Commissioners or soe many of them as shall be present at the first Generall Meeting or the major part of them may by their Consents and Agrements divide as well themselves as other the Commissioners not then present for the Execution of this Act in Hundreds Lathes Wapentakes Rapes Wards Townes and other Places within their Limitts Priviledged or not Priviledged in such manner and forme as to them shall seeme expedient and shall direct their severall or joynt Precept or Precepts to such Inhabitants High Constables Petty Constables Bayliffes and other like Officers and Ministers and such Number of them as they in their Discretions shall thinke most convenient requireing them to appeare before the said Com[m]issioners at such Place and Time not exceeding Ten dayes as they shall appoint And at such their Appearances the said Commissioners shall openly read or cause to be read unto them the Rates and Assessments 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 proceede in the Execution of this Act according to the Rates aforesaid And if any High Constables Petty Constables Bayliffes Inhabitants or other Officers or Ministers to whome any Precept shall be directed shall absent themselves without lawfull Excuse to be made out by the Oaths of two Credible Witnesses or if any Person appearing shall refuse to serve then every such Person soe makeing default or refuseing to serve shall for every time of such default or refusall forfeite and lose unto their Majesties such Summe as the Commissioners or the major part of them being present shall thinke fitt not exceeding the Summe of Forty shillings And at or after such generall Meeting had and Charge given as aforesaid the said Com[m]issioners shall take [X1 care] that Warrants be issued forth and directed to Two at the least of the most able and sufficient Inhabitants of each Parish Township or Place within their respective Divisions thereby appointing and requireing 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 Writeing of the Names and Sirnames of every Person dwelling and resideing within the Limitts of those Places with which they shall be charged and of the Substances and Values of every of them in Goods Chattells or other Personall Estate (Stocke upon Land and Goods used for Houshold stuffe excepted) or in Offices or Imployments of Profit And the said Assessors are therein alsoe to be required and are hereby injoyned to ascertaine and informe themselves by all lawfull wayes and meanes they can of the true and full Rate and Valuation of the true yearely Rents and Profits of all Mannours Messuages Lands Tenements as alsoe all Quarries Mines of Coale Tynn or Lead all Iron works and Salt works Allom Mines or Works Parks Chases Warrens Woods Underwoods and Coppices Fishings Tythes Tolls and other Hereditaments of what nature or kinde soever situate lying and being happening and ariseing within the Limitts of those places with which they shall be charged And being soe thereof ascertained they are to Assesse all and every the said Mannours Messuages Lands Tenements and Premisses before appointed to be charged after the rate of Twelve pence for every Twenty shillings of the true yearely value as the same are Lett for or are Worth to be Lett at the time of the Assessing thereof as aforesaid and to bring with them at the time and place soe as aforesaid prefixed for their Appearance a Certificate in writeing of the said Assessment and shall then alsoe returne the Names of two or more able and sufficient persons liveing within the Limitts and Bounds of those Parishes Towneshipps Constablewicks or Places where they shall be chargeable respectively to be Collectors of the Moneys to be paid to Their Majesties by this Act For whose paying in to the head Collectors in manner hereafter mentioned such Moneys as they shall be charged withall the Parish or Place wherein they are soe Imployed shall be answerable And if any Assessors soe as aforesaid appointed or to be appointed shall neglect or refuse to serve or shall make default at the time appointed for his appearance (not haveing a lawfull excuse to be witnessed by the Oathes of two credible Witnesses which Oath the said Commissioners or any two of them have power to administer) every such Assessor shall for every such neglect refuseall or default forfeite and lose unto Their Majesties such Summe as the Commissioners shall thinke fitt not exceeding the Summe of Ten Pounds And every Assessor soe as aforesaid appointed or to be appointed shall before he take upon him the Execution of the said Imployment take an Oath to be Administred in these words following

Oath by Assessor.; Commissioners to administer the said Oath.

You shall Sweare Well and Truely to Execute the duty of an Assessor and to cause the Rates and Duties Imposed by an Act Intituled An Act for a Grant to their Majesties of an Aide of Twelve pence in the Pound for One Yeare for the necessary Defence of Their Realmes to be Duely and Impartially Assessed according to the best of your Skill and Knowledge and therein you shall Spare noe Person for Favour or Affection Nor any Person Grieve for Hatred or Ill Will Soe helpe you God. Which Oath any two Commissioners in the County where the said Assessment is to be made have hereby power and are required to Administer

Editorial Information

X1 interlined on the Roll.