Poll Tax Act 1691

VII. Gentlemen and above, and under Peers, of 16 Years, and having £300, and being within the Realm, and not taking the Oaths of 1 W. & M. Sess. 1. c. 8. which Commissioners are to administer, &c. charged double.

And be it further enacted that every Gentleman or person so reputed or owning or writing himselfe such or being above that quality and under the degree of a Peer of this Realme and having an Estate of the value of three hundred pounds as aforesaid and being of the age of sixteene yeares or upwards and being within this Realme at the time of the execuc[i]on of this Act who shall not voluntarily appear before the said Com[m]issioners or three or more of them within the time limitted by this Act for heareing appeals and take the Oaths mentioned and required to be taken by an Act made in the first yeare of Their Majesties Reigne entituled An Act for the abrogating the Oaths of Supremacy and Allegiance and appointing other Oaths (which Oaths the Com[m]issioners or any three or more of them are hereby impowered and required to administer and make an entry or memorandum thereof in some Book to be kept for that purpose) And every such person who shall neglect to appeare or shall not take the Oaths as aforesaid shall be charged with and shall pay to Their Majesties double the sum[m]s which by force or vertue of any clause in this Act he should or ought to pay or be charged with to be levied collected answered recovered and paid in such manner and by such ways and means as are in this Act expressed and appointed for and concerning the rates and sum[m]s hereby intended to be doubled as aforesaid.