Land Tax Act 1692

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

Sub-collectors to levy and collect according to their Duplicates; and make Demand of Rates of Parties, or at last Place of Abode; Head Collectors to hasten Sub-collectors; In case of neglect of Sub-collectors, Levy by Distress; Head Collectors to pay in to Receiver General on or before 20th of March; Receiver to pay into Exchequer on or before 25th of March; Time for the Second Quarterly Payment; Head Collectors to pay to Receiver General, who is to pay into the Exchequer; Time for the Third Quarterly Payment; Head Collectors to hasten Sub-collectors, and may proceed by Distress; Head Collector to pay to Receiver General; Receiver General to hasten Head Collectors and pay into Exchequer; Time for the last Quarterly Payment; Head Collectors to pay to Receiver General, who is to pay into Exchequer; All Persons concerned in the Execution of this Act to use Diligence, &c.

And be it further enacted by the Authority aforesaid That the Co[m]missioners or any Two or more of them shall issue out theire Warrants or Estreats to the Sub-collectors under theire Hands and Seales thereby requireing them to levy and collect one fourth parte of the Rates and Assessments in respecte of theire Personall Estates Offices and Imployments and alsoe One fourth parte of the Pound Rate charged upon all Mannors Messuages Lands Tenements and Hereditaments and Premisses as aforesaid And the said Sub-collectors are hereby required and enjoyned to levy and collect the same according to the Duplicates thereof by them received and according to the intent and direcc[i]ons of this Act and to make demand of the said Rates and Assessements upon Personall Estates Offices and Imployments of the Parties themselves if they canne be found or otherwise att the Place of theire last abode and to pay the same unto theire respective Head Collectors on or before the Tenth Day of March One thousand six hundred ninety two or within Twenty dayes after And the said Head-Collectors are to hasten the said Sub-collectors And in case the same shall not be collected by reason of neglect or failure of duty of the said Sub-collectors the said Head Collectors are to levy by Warrant under the Hands and Seales of any Two or more of the [X1 said] Commissioners by Distresse upon the Sub-collectors respectively such Su[m]me and Su[m]mes of Money as by him and them ought to have beene paid and is or are not paid by reason of his failure in doeing his Duty according to the direcc[i]ons of this Act And every Head Collector is hereby required to make Payment of what shall be soe levyed or received unto the Receiver Generall of the said County City or Place upon or before the Twentieth day of March 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 the Receipte of Their Majesties Exchequer upon or before the Five and twentieth day of March aforesaid or within Twenty dayes after to the end that the First Payment of the said Rates and Assessements may by that time be fully answered and paid in to Theire Majesties And the Sub-collectors shall alsoe levy the Second Quarterly Payment of the said Rates and Assessements charged as aforesaid upon or before the Second day of June then next ensueing or within Twenty Dayes after and shall alsoe pay the same into the Head Collectors upon or before the Ninth day of June aforesaid or within Twenty dayes after And the said Head Collectors shall make Payment thereof to the Receiver Generall of the said County City or Place upon or before the Sixteenth day of June 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 Theire Majesties Receipte of Exchequer upon or before the Four and twentieth day of June aforesaid or within Twenty dayes after to the end that the second payment of the said Rates and Assessements soe charged as aforesaid may by that time be fully answered and paid in to Theire Majesties And the said Sub-collectors are alsoe required and enjoyned to levy one other Quarterly Payment of the said Rates and Assessements charged as aforesaid upon or before the Fourth day of September then next ensueing and shall alsoe pay the same unto the said respective Head Collectors on or before the Twelveth day of September aforesaid or within Twenty dayes after And the said Head Collectors are to hasten the said Sub-collectors and in case the same shall not be collected by reason of neglect or failure of Duty in the said Sub-collectors the Head Collectors are to proceede against 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 Receiver Generall of the said County City or Place upon or before the Twentieth day of September 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 into the Receipte of Theire Majesties Exchequer upon or before the nine and twentieth day of September aforesaid or within Twenty dayes after to the end that the Third Payment of the said Rates and Assessements may by that time be fully answered and paid into Theire Majesties And the Sub-collectors shall alsoe levy one other Quarterly Payment of the said Rates and Assessments charged as aforesaid upon or before the Second day of December then next ensueing or within Twenty dayes after and shall alsoe pay the same unto the said Head Collectors upon or before the Ninth day of December aforesaid or within Twenty dayes after And the said Head Collectors shall make Payment thereof to the Receiver Generall of the said County City or Place upon or before the Sixteenth day of December 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 Theire Majesties Receipte of Exchequer upon or before the Five and twentieth day of December aforesaid or within Twenty dayes after to the end that the Fourth and last Quarterly Payment of the said Rates and Assessments soe charged as aforesaid may by that time be fully answered and paid in to Theire Majesties And all Co[m]missioners Collectors and Receivers are hereby required and enjoyned to apply themselves with all diligence to the most speedy and effectuall Execuc[i]on of theire severall and respective Dutyes and to use theire utmost endeavours that all Estates herein charged may equally pay the Rates and Assessments according to the direcc[i]ons of this Act that soe Theire Majesties Service herein may not be delayed or hindred through any of theire willfull neglect or default:-

Editorial Information

X1 interlined on the Roll.