Land Tax Act 1688

XV. Rates payable by Peers to be received by a Collector nominated by the Peers.

Duty of such Collector.; Proviso for Scotland, Ireland, Jersey, and Guernsey, and for Inhabitants of Ireland who have fled into this Kingdom since Nov. 5, 1688.; Persons grieved by Assessment may appeal.; Commissioners may on Appeal examine Persons upon Oath; and may abate or increase Assessment.; Commissioners to meet for hearing Appeals.

Provided alwayes and it is hereby Declared That the severall Rates and Taxes to which the Lords and Peeres of this Realme shall be lyable by vertue of this Act for or in respect of their Personall Estates and Offices shall be received by a Collector to be nominated by the Peeres which said Collector shall cause the same to be paid into Their Majestyes Receipt of Exchequer at Westminster upon or before the First day of December in the Yeare of our Lord One thousand six hundred eighty nine or within Thirty dayes after Provided alsoe That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernsey for or concerning any such Personall Estate aforesaid which they or any to their use have within the Places aforesaid or to any who haveing beene Inhabitants of Ireland and have fled into this Kingdome since the Fifth day of November One thousand six hundred eighty eight for or concerning any Personall Estate which they or any to their use have in this Kingdome of England or in the said Kingdome of Ireland And if any Person or Persons Certifyed Assessed or Rated for or in respect of any Reall [X1 or Personall Estate] or for or in respect of any Matter or Thing for which by this Act he or they may be Rated or Charged doe finde him or themselves agrieved with such Assessing or Rateing and doe within Ten dayes after Demand thereof made complaine to the Commissioners [X1 the said Comissioners] or any two or more of them (whereof one of the Commissioners who Signed or Allowed his or their Rate to be one) shall and may within Fourteene dayes X2 after such Complaint particularly Examine any Person or Persons upon his or their Oath (other then the Party complaining) touching the value of his or their Reall or Personall Estate and other the Matters aforesaid and upon due Examination or knowledge thereof abate defalk increase or inlarge the said Assessment And the same soe abated increased or inlarged shall be Certified or Estreated by them into the Exchequer in manner aforesaid And to that end the said Commissioners are hereby required to meete together for the determining of such Complaints and Appeales accordingly

Editorial Information

X1 interlined on the Roll.

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