Land Tax Act 1692

1. Introductory Text

2. Reasons for the present Grant.

3. II. Persons having any Office or Employment of Profit (except Military Officers in Muster and Pay in the Army or Navy) to pay 4s. in the Pound for Salaries or Profits.

4. III. All Manors, Lands, Tenements, yearly Profits, and Hereditaments, to pay 4s. in the Pound of the true yearly Value.

5. IV. Where Lands, &c. are subject to Rents, Charges, Annuities, or other Rents;

6. V. Commissioners named.

7. For the County of Bedford

8. For the Towne of Bedford

9. For the County of Berks.

10. For the Burrough of New Windsor

11. For the County of Bucks

12. For the Towne of Buckingham

13. For the Borough of Wycombe:

14. For the County of Cambridge.

15. For the Universitie and Towne of Cambridge

16. For the Isle of Ely:

17. For the County of Chester:

18. For the Citty and County of the Citty of Chester

19. For the County of Cornwall

20. For the County of Cumberland

21. For the County of Derby:

22. For the County of Devo[m]n:-

23. For the City and County of the City of Exo[m]n:-

24. For the County of Dorsett

25. For the Towne and County of Poole:-

26. For the County Palatine of Durham:-

27. For the West Rideing of the County of Yorke:-

28. For the North Rideing of the County of Yorke

29. For the East Rideing of the County of Yorke:

30. For the Citty of Yorke and County of the same Citty

31. For the Towne and County of Kingston upon Hull:

32. For the County of Essex:

33. For the Town of Malden:

34. For the Towne of Colchester

35. For the Town of Harwich:

36. For the County of Gloucester:

37. For the City of Gloucester:

38. For the County of Hereford:

39. For the City of Hereford:

40. For the Borough of Lemster.

41. For the County of Hertford

42. For the Borough of St. Albans:

43. For the County of Huntingdon:

44. For the Towne of Huntington:

45. For the County of Kent:

46. For the City and County of the City of Canterbury:

47. For the Towne and Port of New Romney:

48. For the Towne and Port of Hythe:

49. For the Towne and Port of Dover:

50. For the Towne and Port of Sandwich:

51. For the Towne of Feversham:

52. For the Towne of Tenterden:

53. For the Towne of Fordwich:

54. For the Towne of Folkeston:

55. For the Towne of Lydd:

56. For the County Palatine of Lancaster:

57. For the County of Leicester:

58. For the Borough of Leicester:

59. For the County of Lincolne and Citty of Lincolne and for the County of the said City:

60. For the City of London:

61. For Serjeants Inn in Fleetestreete:

62. For Serjeants Inn in Chancery Lane:

63. For the Inner Temple and the Inns of Chancery thereto belonging:

64. For the Middle Temple and the Inns of Chancery thereto belonging:

65. For the County of Middlesex:

66. For the City of Westminster and Liberties thereof:-

67. For the Society of Greyes Inn and the Inns of Chancery thereto belonging:-

68. For Lincolnes Inn and the Inns of Chancery thereto belonging:-

69. For the County of Monmouth:-

70. For the County of Norfolk:-

71. For the City and County of the City of Norwich:

72. For the Borough of Greate Yarmouth:-

73. For the Borough of Kings Lynn:-

74. For the Borough of Thetford:-

75. For the County of Northampton:-

76. For the Towne of Northampton:-

77. For the County of Northumberland::

78. For the Towne and County of Newcastle upon-Tyne:-

79. For the Towne of Berwick upon Tweed:-

80. For the County of Nottingham:-

81. For the Towne and County of the Towne of Nottingham:-

82. For the County of Oxford:-

83. For the University of Oxford:

84. For the City of Oxford:

85. For the County of Rutland:

86. For the County of Salop.

87. For the Towne of Ludlow:-

88. For the County of Somersett:-

89. For the City and County ofthe City of Bristoll:-

90. For the City of Bath:-

91. For the City of Wells:-

92. For the Borough of Bridgwater:-

93. For the County of Stafford:-

94. For the City and County of the City of Litchfeild:

95. For the County of Southampton:-

96. For the City of Winton only,

97. For the Towne and County of the Towne of Southampton.

98. For the County of Suffolke:-

99. For the Boroug of Ipswich:

100. For the Borough of Eye:

101. For the Borough of Sudbury:

102. For the Borough of St. Edmonds Bury: (62)

103. For the Borough of Dunwich:

104. For the Towne of Orford:

105. For the Borough of Aldborough:

106. For the County of Surrey:-

107. For the County of Sussex:-

108. For the Port of Hastings.

109. For the Towne and Port of Winchelsea:-

110. For the Ancient Towne of Rye.

111. For Seaford and Pevensey:-

112. For the County of Warwicke:-

113. For the City and County of the City of Coventry:

114. For the County of Westmerland:

115. For the County of Wilts:-

116. For the City of New Sarum and the Close of the same

117. For the County of Worcester:

118. For the City and County of the City of Worcester:

119. For the County of Anglesey:

120. For the County of Brec[k]on:

121. For the Towne of Brec[k]on:

122. For the County of Cardigan:

123. For the County of Carmarthen:

124. For the Borough of Carmarthen:

125. For the County of Carnarvan:

126. For the County of Denbigh:

127. For the County of Flint:

128. For the County of Glamorgan:

129. For the County of Merioneth:

130. For the County of Mountgomery:

131. For the County of Pembroke:

132. For the Towne and County of Haverford West:

133. For the County of Radnor:

134. VI. Certificates of Assessments to be returned to the Commissioners before 28th Feb. unless they give further time.

135. VII. Commissioners to issue Warrants to Sub-collectors for levying, &c.

136. VIII. Head Collector's Receipt a Discharge to Subcollector. Subcollector to have 3d. in the Pound.

137. IX. Commissioners Clerks to have 1d. per Pound for writing Warrants, &c.

138. X. Parents and Guardians to pay Rates imposed on Infants;

139. XI. Persons to be rated for Offices at Places where executed; and for Personal Estates where resident.

140. XII. Persons having Goods, &c. in any County (other than County wherein they live) rated in County where Goods are. Persons to be rated for Lands, &c. in the Place where such Lands lie.

141. XIII. Persons in respect of several Places of Residence, being doubly charged for Personal Estate, upon Certificate and Oath thereof, to be discharged for so much.

142. XIV. Housholders to give Account of Lodgers to Assessors.

143. XV. Commissioners within their Division to rate each other for their Personal Estates and Offices.

144. XVI. Shares in New River, Thames, Hyde Park, or Marybone Waters;

145. XVII. Proviso for Scotland, Ireland, Jersey or Guernsey.

146. XVIII. Assessor, &c. neglecting or refusing to do his Duty;

147. XIX. If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw;

148. XX. No Privilege of Exemption from Subsidies, &c. shall extend to Rates granted by this Act.

149. XXI. Inhabitants in Cities, &c. not compellable to be Assessors, &c. out of Limits.

150. XXII. Proviso for Colleges, &c. in the Universities, the Colleges of Windsor, Eaton, Winchester and Westminster, and for Hospitals, in respect of Scites of Colleges, &c.

151. XXIII. Tenants of Hospitals rated for what the Lands are worth above Rents reserved.

152. XXIV. Persons dwelling in one Parish, &c. and Goods in another, to be assessed where they dwell.

153. XXV. Places assessed in the County, &c. where usually assessed.

154. XXVI. Where Lands, &c. unoccupied, and no Distress nor Person of Owner found, the Name of Owner certified into Exchequer;

155. XXVII. Commissioners to call before them Collectors, and examine touching full Payment of Assessments;

156. XXVIII. If Action for executing Act, General Issue.

157. XXIX. Proviso respecting Assessments on Houses where Foreign Ministers reside.

158. XXX. Proviso respecting Nomination of Assessors and Collectors in extra-parochial and privileged Places.

159. XXXI. Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.

160. XXXII. Commissioners not liable to Penalties of 25 Car. II. c. 2.

161. XXXIII. Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.

162. XXXIV. Papist of 16 and upwards, not having taken the Oaths, to pay double.

163. XXXV. Proviso where within 10 Days after Meeting of Commissioners he shall take the Oaths.

164. XXXVI. Persons of 16 and upwards, who shall not have taken the Oaths before Execution of Act, being summoned, and shall refuse to take them, or neglect to appear before Commissioners, to pay double.

165. XXXVII. Gentlemen who by 3 W. & M. c. 6. paid double, or have been returned into Exchequer for Non-payment, not appearing before the Commissioners to take the Oaths,

166. XXXVIII. Commissioners to summon Persons suspected to appear and take the Oaths.

167. XXXIX. Proviso for Quakers subscribing the Declaration of Fidelity 1 W. & M. Sess. 1. c. 18.

168. XL. No Person liable to Pound Rate whose Lands are under 20s.

169. XLI. Chancery Officers within the Liberty of the Rolls to be there assessed.

170. XLII. Collectors keeping Monies collected in their Hands; or paying other than to Head Collector or Receiver General; Penalty £10.

171. XLIII. Treasurer not to direct Warrant for Payment of Monies otherwise than into the Exchequer; or to the Officers of Exchequer for striking Tally of. Pro, &c.

172. XLIV. No Noli prosequi, or other Stay of Prosecution, in any Suit against Offenders.

173. XLV. Lands, &c. to be assessed at least double what they were assessed to by 1 W. & M. Sess. 2. c. 1.

174. XLVI. Commissioners empowered to abate on Proof that Lands are charged above 4s. in the Pound.

175. XLVII. Commissioners acting before taking the Oaths;

176. XLVIII. No Person to be Commissioner in any County, or in London or Westminster, who did not pay under 3 W. & M. c. 6.

177. XLIX. When not Commissioners enough for any City, &c. Commissioners for County may act.

178. L. In case there be not a sufficient Number of Commissioners capable of acting for any County, Their Majesties may constitute under the Great Seal so many Persons being resident, as have Real Estates of £100 per Annum in the Counties, to be Commissioners.

179. LI. Person after Assessment removing to a Place where he was not rated for Personal Estate, Commissioners to summon and rate, unless Certificate that he was assessed and had paid.

180. LII. Proviso respecting King's Bench Prison, &c.

181. LIII. Where Owners of Lands are liable to be doubly charged, as Papists or otherwise, for not taking the Oaths, Owners only charged, and Tenants discharged.

182. LIV. Persons may lend Money to Their Majesties on this Act at £ per Cent. per Ann.

183. LV. Repayment of such Monies how secured; Books provided.

184. LVI. Proviso where several Tallies bear Date the same Day.

185. LVII. Orders for Payment of Money lent may be assigned by Indorsement.

186. LVIII. Monies lent upon 3 W. & M. c. 6. not exceeding £735,391. 18. 5½. transferred to the Credit of this Act.

187. LIX. Out of the Monies levied under this Act,

188. LX. Treasury not to direct Warrant to Collectors, &c. for Payment to Persons other than into the Exchequer; nor to Officers of Exchequer for striking Tally of Pro, &c.

189. LXI. Officers of Exchequer to keep Accounts of the said £700,000 distinct.

190. LXII. Regulations for Treasurer of the Navy and Ordnance, as to keeping and issuing the said Sum of £700,000.

191. LXIII. And for Commissioners, &c. of the Navy, as to signing Navy Bills, &c. for issuing such Money.

192. LXIV. Officers appointed to receive said £700,000, misapplying same.

193. LXV. Officers of Exchequer, Navy, or Ordnance, misapplying the same Monies.

194. LXVI. No Stay of Prosecution in Actions for Penalties.

195. LXVII. All Monies issued for Naval Stores and Provisions (except for Victuals) to be paid in course, according to the Dates of the Bills, &c.

196. LXVIII. Boards of Ordnance or Navy Board, upon extraordinary Occasions, may pay Imprest Money.

197. LXIX. Paying subsequent Bills, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Bills.