Land Tax Act 1693

III.

All Manors, Lands, &c.; as well within ancient Demesne as other Liberties, charged with 4s. in the Pound.; Bodies Politic, &c. having Manors, &c.; to pay 4s. in the Pound; as if let at a Rack Rent, without respect to present Rents, or Monies laid out on Improvements or Repairs, Taxes, &c.; to be paid quarterly.

And to the end a further Aid and Supply for Their Majesties occasions may be raised by a charge upon all Lands Tenements and Hereditaments with as much equality and indeferrence as is possible by a Pound Rate of Foure shillings for every Twenty shillings of the true yearly value for One yeare and noe longer be it further enacted by the authority aforesaid That all and every Mannors Messuags Lands and Tenements as alsoe all Quarries Mines of Coale Tin or Lead Copper Mundick-Iron or other Mines Iron Works Salt Springs and Salt Works all Allom Mines or Works all Parks Chases Warrens Woods Underwoods Coppices and all Fishings Tythes Tolls Annuities and all other yearely Profitts and all Hereditaments of what nature or kind soever they be scituate lying and being happening or ariseing within the Kingdom of England Dominion of Wales or Towne of Berwick upon Tweed or within any the Counties Cities Boroughs Townes Divisions Ridings Hundreds Lathes Wapentakes Parishes and Places thereof as well within ancient Demesne and other Liberties and Priveledged Places as without shall be and are hereby charged for One yeare only and no longer with the su[m]m of Foure shillings for every Twenty shillings of the full yearely value and so in proportion for any greater or lesser value and all and every person and persons Bodies Politick and Corporate Guilds Mysteries Fraternities and Brotherhoods whether Corporate or not Corporate having or holding any Mannors Messuages Lands Tenements Hereditaments or other the Premisses shall yeild and pay unto Their Majesties the su[m]m of Foure shillings for every Twenty shillings by the yeare which the said Manors Messuages Lands Tenements Hereditaments and other the Premisses are now worth to be leased if the same were truely and bona fide leased or demised att a Rack Rent and according to the full true yearely value thereof without any respect had to the present Rents reserved for the same if such Rents have been reserved upon such Leases or Estates made for which any Fine or Income hath been paid or secured or have been lessened or abated upon considerac[i]on of money laid out or to be laid out in improvements and without any respect had to any former Rates or Taxes thereupon imposed or makeing any abatement in respect of Reparations Taxes Parish Duties or any other charges whatsoever which said su[m]m of Four and twenty shillings for the yearely profitt of every Hundred pounds value of all Personal Estates as aforesaid and Foure shillings for every Twenty shilings by the yeare of the said true yearely value of all other the Premisses shall be assessed levied and collected in manner hereafter menc[i]oed and shall be paid into the Receipt of Their Majesties Exchequer by Foure Quarterly Payments the first payment thereof to be made upon the Six and twentieth day of March which shall be in the yeare of our Lord One thousand six hundred ninety and foure.