Land Tax Act 1688

VII. Commissioners to issue their Estreats to the Subcollectors to levy Assessments.

Subcollectors thereupon to demand Assessments within Six Days, and to pay the same to the Head Collectors. Head Collectors to hasten Subcollectors in their Payments, and to distrain on them if necessary. Head Collector to make Payment to Receiver General on 30th Nov. or within 20 Days after. Receiver General to hasten Head Collectors. Rates to be paid into the Exchequer on Dec. 1, or within 30 Days after. Subcollectors to levy a Moiety of Rate on Lands, &c. and to pay same to Head Collectors before Nov. 7, or within 20 Days after; otherwise Distress.; First Payment of this Pound Rate to be mad by the 1st of Dec. or within 30 Days after. Like Proceedings as to the remaining Moiety of the said Pound Rate. Second Payment of the said Pound Rate to be made by the 1st of March, or within 30 Days after. First Payment of this Pound Rate to be made by the 1st of Dec. or within 30 Days after.; Like Proceedings as to the remaining Moiety of the said Pound Rate.; Second Payment of the said Pound Rate to be made by the 1st of March, or within 30 Days after.

And bee it further enacted by the Authoritie aforesaid That the Commissioners or any two or more of them shall issue out their Warrants or Estreats to the Subcollectors under their Hands and Seales thereby requireing them to Levy and Collect all and every the Assessments and all the Moneys and Rates due thereupon according to the Duplicate thereof by them received and according to the intent and subsequent Directions of this present Act Which said Subcollectors are hereby Required to demand all and every the Rates and Assessments herein mentioned which are laid upon Persons in respect of their Goods or Offices and to make such Demands of the Parties themselves within Six dayes after the Receipt of such Warrant and to Levy and Pay in the same upon or before the Seventh day of November in the Yeare of our Lord One thousand six hundred eighty nine or within Twenty dayes after at such Place as the Commissioners shall appoint unto their respective Head Collectors who are hereby required to call upon and hasten their Subcollectors to the said Payment And at or upon the Fourteenth day of November then next ensueing or within Twenty dayes after to Levy by Warrant under the Hands and Seales of any Two or more of the said Commissioners by Distresse upon the Subcollectors respectively such Summe and Summes of Money as by him or them ought to have beene paid and is or are not paid by reason of his failure in doeing his Duty according to the Directions of this Act soe as every Head Collector may make Payment unto the Receiver Generall of the said County City or Place the full Summes by him to be paid on the Thirtyeth day of November aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to pay what he shall soe receive from the said Head Collectors into their Majestyes Receipt of Exchequer upon or before the First day of December aforesaid or within Thirty dayes after to the end that all and every the Rates and Assessments which by this Act are imposed upon any Person or Persons in respect of [X1 his or] their Goods and Chattells or Offices or Imployments may be speedily brought into their Majesties Receipt of Exchequer and there paid in upon or before the said First day of December or within Thirty dayes after at one entire Payment And the said Subcollectors are alsoe required and injoyned to Levy one Moyety of the Pound Rate charged upon all Messuages Lands Tenements Hereditaments and Premisses as aforesaid within Six dayes after the Receipt of such Warrants and to pay the same unto their respective Head Collectors on or before the Seventh day of November aforesaid or within Twenty dayes after And the said Head Collectors are to hasten the said Subcollectors And in case the same shall not be Collected by reason of the neglect or failure of Duty in the said Subcollectors the said Head Collectors are to proceede against [X1 them] by Distresse in like manner and by like Warrant as aforesaid And every Head Collector is hereby required to make payment of what shall be soe levyed or received unto the [X2 Reverall] Generall of the said County City or Place upon or before the Thirtyeth day of November aforesaid or within Twenty dayes after And the Receiver Generall is likewise required to call upon and hasten the said Head Collectors and to pay what he shall receive from the said Head Collectors unto their Majesties Receipt of Exchequer upon or before the First day of December aforesaid or within Thirty dayes after to the end that the first Payment of the said Pound Rate of Twelve pence in every Twenty shillings yearely may by that time be fully answered and paid in to their Majesties And the Subcollectors shall alsoe Levy the other Moyety of the said Pound Rate charged as aforesaid upon or before the Seventh day of February then next ensueing or within Twenty dayes after and shall alsoe pay the same unto the said Head Collectors upon or before the Fourteenth day of February aforesaid or within Twenty dayes after And the said [X3 Head] Collectors shall make payment thereof to the Receiver Generall of the said County City, or Place upon or before the Twenty eighth day of February aforesaid or within Twenty dayes after And the said Receiver Generall is alsoe required to make payment of all which he shall soe receive into their Majestyes Receipt of Exchequer upon or before the First day of March then next ensueing or within Thirty dayes after to the end that the second Payment of the said Pound Rate soe charged as aforesaid may by that time be fully answered and paid in to their Majesties And all Commissioners Collectors and Receivers are hereby Required and Enjoyed to apply themselves with all Diligence to the most speedy and effectuall Execution of their severall and respective Duties that soe their Majesties Service herein may not be delayed or hindred through any of their wilfull Neglect or Default

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: Receiver O. [O. refers to a collection in the library of Trinity College, Cambridge]

X3 Variant reading of the text noted in The Statutes of the Realm as follows: or O. [O. refers to a collection in the library of Trinity College, Cambridge]