Land Tax Act 1693

1. Introductory Text

2. All Persons for Personal Estate

3. II. Public Offices, (Exception of Military Officers, &c.

4. III. All Manors, Lands, &c.; as well within ancient Demesne as...

5. IV. Proviso where Lands subject to Rent Charges, &c.

6. V. Commissioners under 4 W. & M. c. 1.

7. VI. Commissioners to meet in the several Counties, &c. upon the 20th Feb. 1693;

8. VII. Commissioners at their Meeting to set down in Writing what Number of Commissioners shall act in each Division; and deliver Copy thereof to Receiver General.

9. VIII. Commissioners to direct Precepts to Inhabitants, &c. requiring them to appear; then to read the Rates, and charge them how to make Certificates, &c.

10. IX. Certificates of Assessments to be returned to the Commissioners before 5th Day of March 1693, unless they give further time.

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

12. XI. Head Collector's Receipt a discharge to Sub-collector.

13. XII. Commissioners Clerks to have 1d. per Pound for writing Warrants, &c.

14. XIII. Persons neglecting to pay Rates; Collectors to distrain,

15. XIV. Tenant paying acquitted.

16. XV. Assessor, &c. neglecting or refusing to do his Duty; Commissioners to fine not exceeding £20, nor under £10.; Distress.; Fines paid to Receiver General, &c.

17. XVI. Collector not paying Money received by him;

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

19. XVIII. If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw; in default, Commissioners present may fine not exceeding £20.; All Questions determined by Commissioners.

20. XIX. Proviso for Colleges, &c. in the Universities, the Colleges of Windsor, Eton, Winchester, and Westminster; and for Hospitals in respect of Sites of Colleges, &c.; and for Christ's Hospital and other Hospitals and Almshouses.; Proviso for Hospitals, &c. whose Revenues do not exceed £20.

21. XX. Tenants of Hospitals rated for what the Lands are worth above Rents reserved.

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

23. XXII. Places assessed in the County, &c. where usually assessed.

24. XXIII. Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.

25. XXIV. If Action for executing Act, General Issue, may be pleaded.

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

27. XXVI. Where Woodlands assessed, and no Distress, Wood may be cut and sold.

28. XXVII. Where Rates on Tithes, &c. not paid, Officer may seize, &c.

29. XXVIII. Receiver General certifying Monies to be due when the same have been paid, &c.

30. XXIX. Parents and Guardians to pay Rates imposed on Infants; and upon Neglect, &c. to be proceeded against as other Defaulters.

31. XXX. Persons to be rated for Offices at Places where executed, and for Personal Estates where resident.

32. XXXI. Persons having Goods, &c. in any County, (other than the County wherein they live) rated in County where Goods are.

33. XXXII. 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.

34. XXXIII. Householders to give Account of Lodgers to Assessors.

35. XXXIV. Commissioners within their Division to rate each other for their Personal Estates and Offices.

36. XXXV. Shares in New River, Thames, Hyde Park, or Mary-le-bone Waters.

37. XXXVI. Proviso for Scotland, Ireland, Jersey, and Guernsey.

38. XXXVII. Any Two Commissioners may require Account from Receivers General;

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

40. XXXIX. Inhabitants in Cities, &c. not compellable to be Assessors, &c. out of Limits.

41. XL. Landlords to pay on Houses where Foreign Ministers reside.

42. XLI. Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and privileged Places.

43. XLII. Commissioners not liable to Penalties of 25 Car. II. c. 2.

44. XLIII. Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.; which Commissioners may administer.

45. XLIV. Papist of 16 and upwards, not having taken the Oaths, to pay double.

46. XLV. Proviso where within 10 Days after Meeting of Commissioners he shall take the Oaths.

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

48. XLVII. 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, to pay double.

49. XLVIII. Commissioners to summon Persons suspected to appear and take the Oaths.

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

51. L. No Person liable to Pound Rate whose Lands are under £20.

52. LI. Chancery Officers within the Liberty of the Rolls to be there assessed.

53. LII. Collectors keeping Monies collected in their Hands; or paying other than to Head Collectors or Receiver General;; Penalty £10.; Head Collector so offending:; Penalty £40.; Receiver General or Deputy paying to any Person other than the Exchequer, or upon Tally of Pro, &c.; Penalty £1,000.

54. LIII. 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.

55. LIV. No Non vult, &c. or other Stay of Prosecution, in any Suit against Offenders.

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

57. LVI. Such Tradesman may be a Commissioner for a City though nominated for the County.

58. LVII. When not Commissioners enough for any City, &c. Commissioners for County may act.

59. LVIII. 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 marry Persons, being resident, as have Real Estates of £100 per Ann. in the Countries, to be Commissioners.

60. LIX. 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.

61. LX. Proviso respecting King's Bench Prison, &c. and the Marshalsea;

62. LXI. Commissioners acting before taking the Oaths; Penalty £500.

63. LXII. 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.

64. LXIII. Waterworks in Southwark charged in Surrey.

65. LXIV. Persons may lend Money to Their Majesties on this Act at £7 per Cent. per Ann.

66. LXV. Repayment of such Monies how secured.

67. LXVI. Proviso where several Tallies bear Date the same Day.

68. LXVII. Orders for Payment of Money lent may be assigned by Indorsement.

69. LXVIII. £118, 506. 5s. 10d. which in pursuance of 4 W. & M. c. 3.

70. LXIX. Out of the Monies levied under this Act, £1,000,000 including £400,000 borrowed, appropriated to Navy and Ordnance; the Remainder of such Monies appropriated to the Land Service and Incidents of the War

71. LXX. The Rules and Directions of I W. & M. Sess. 2. c. 1. as to certain Provisions herein mentioned,

72. LXXI. Certain Ships of War to be appointed by the Admiralty to certain Stations for protecting the Trade.

73. LXXII. Admiralty may appoint Cruizers to the Line of Battle.

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

75. LXXIV. Boards of Ordnance or Navy Board upon extraordinary Occasions may pay Imprest Money.

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

77. LXXVI. Receiver General neglecting, &c. to return Duplicates of Sums assessed;;...

78. LXXVII. Auditor, &c. receiving Fee Farm Rents, &c. due to the Crown, to allow 4s. in the Pound to the Party paying; Penalty £10 and Loss of Office.

79. LXXVIII. Proviso for Rectors, &c. residing upon Rectory; &c. not exceeding £30 per Ann.

80. LXXIX. Officers of Universities not appearing before the Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.

81. LXXX. Nothing herein to confirm Persons not taking the said Oaths.

82. LXXXI. Tenants of Lands of Colleges paying Taxes, &c. not discharged from paying the same.