Land Tax Act 1693

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.

Persons absenting; Penalty.; At or after such General Meeting Commissioners to direct Warrants for Assessors; and to prefix a Day and Place to bring in Certificates of Names of Persons and of Personal Estate, Offices, &c.; Assessors to inform themselves by all lawful Ways of the full yearly Value of Manors and Hereditaments; and then to assess 4s. per Pound of full yearly Value; and to bring at time prefixed a Certificate of Assessment; and to return Collectors; for whose Payment to the Head Collectors, Parish to be answerable.; Assessors neglecting or refusing to serve, or making Default; Penalty; Distress; charged upon Receiver General.; Every Assessor, before he acts, to take the Oaths of 1 W. & M. Sess. 1. c. 8..

And be it further enacted by the authority aforesaid That the said Co[m]missioners shall direct their several or joynt Precept or Precepts to such Inhabitants High-Constables Petty Constables Bayliffs and other like Officers and Ministers and such number of them as they in their discretion shall think [X1 most] convenient requireing them to appear before the said Co[m]missioners att such place and time (not exceeding Ten days) as they shall appoint And att such their appearances the said Comissioners shall openly read or cause to bee read unto them the Rates and Assessments in this Act mentiond and alsoe openly declare the effect of their Charge to them and how and in what manner they ought and should make their Certificates and how they ought to proceed in the execu[i]n of this Act according to the Rates aforesaid And if any High Constables Petty-Constables Bayliffs Inhabitants or other Officers or Ministers to whom any Precept shall be directed shall absent themselves without lawfull excuse to be made out by the oaths of Two credible Witnesses (which oaths the Co[m]missioners or any Two of them are hereby impowered to administer) or if any person appearing shall refuse to serve then every such person soe makeing default or refuseing to serve shall for every time of such default or refusal forfeit and lose unto Their Majesties such su[m]ms as the Co[m]missioners or so many as shall be present or the major part of them being present shall think fitt not exceeding the su[m]m of Five pounds nor lesse then Fourty shillings And att and after such General Meeting had and Charge given as aforesaid the said Co[m]missioners shall take care that Warrants be issued forth and directed to Two att the least of the most able and sufficient Inhabitants of each Parish Townshipp or Place within the respective Divisions thereby appointing and requireing them to be Assessors of all and every the Rates and Duties by this Act imposed and shall therein also appoint and prefix a certain day and place for the said Assessors to appeare before them and to bring in their Certificates in writing of the names and sirnames of every person dwelling and residing within the limitts of those places with which they shall be charged and of the substance and values of every of them in ready money debts goods chattels or other personal estate whatsoever (except before excepted) or in publick offices or imployments of profitt And the said Assessors are therein also to be required and are hereby injoyned to ascertain and informe themselves by all lawfull ways and means they can of the true and full yearely value of all Mannors [X2 Lands Messuages] and Tenements as alsoe of all Quarries Mines of Coal Tin or Lead Copper Mundick or other Mines Iron Works Salt-Works Salt Springs Allom Mines and Works Parks Chases Warrens Woods Underwoods and Coppices and all Fyshings Tyths Tolls Annuities and other yearely profitts And of all Hereditaments of what nature or kind soever scituate lyeing and being happening or ariseing within the limitts of those places with which they shall be charged And being so thereof ascertained they are to assess all and every the said Mannors Messuages Lands Tenements and Premisses before appointed to be charged after the rate of Foure shillings for every Twenty shillings of the full yearely value as the same are let for or worth to be lett att the time of assessing thereof as aforesaid And to bring with them att the time and place so as aforesaid prefixed for their appearance a Certificate in writeing of the said Assessment And shall then alsoe returne the names of Two or more able and sufficient persons liveing within the limitts and bounds of those Parishes Towneships Constablewicks or Places where they shall be chargeable respectively to be Collectors of the moneys to bee paid to Their Majesties by this Act for whose paying in to the Head Collector in manner hereafter mentioned such moneys as they shall be charged withall the Parish or Place wherein they are so imployed shall be answerable And if any Assessor soe as aforesaid appointed or to be appointed shall neglect or refuse to serve or shall make default att the time appointed for his appearance (not having a lawfull excuse to be witnessed by the oaths of Two credible Witnesses which the said Commissioners or any Two or more of them have power to administer) or shall not performe his duty every such Assessor shall for every such neglect refusal or default forfeit and lose unto Their Majesties such su[m]m as the Co[m]missioners or so many of them as shall be present or the major part of them shall think fitt not exceeding [X1 the] su[m]m of Twenty pounds nor under the su[m]m of Ten pounds to be levied by distresse and sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for levying the several Rates and Assessments herein mentioned in case of neglect or refusal of payment and to be charged upon the respective Receivers General together with the said Rates and Assessments And every Assessor so as aforesaid appointed or to be appointed shall before he take upon him the execuc[i]on of the said Imploym[en]t: take the oaths mentioned and required to be taken by an Act made in the Parliament held in the first yeare of Their Majesties Reigne intituled An Act for the abrogateing the oaths of Supremacy and Allegiance and appointing other oaths and alsoe take an oath to be administred in these words following, You shall swear well and truely to execute the duty of an Assessor and to cause the Rates and Duties imposed by an Act entituled An Act for granting to Their Majesties an aid of Four shillings in the pound for [X3 One yeare for] carrying on a vigorous War against France to be duely and impartially assessed according to the best of your skill and Knowledge and therein you shall spare no Person for Favour or Affection nor any Person grieve for Hatred or Ill-will. So help you God. (Which Oaths any Two or more of the Co[m]missioners in the County City or Place where the said Assessment is to be made have hereby power and are hereby required to administer.

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: Messuages Lands O. [O. refers to a collection in the library of Trinity College, Cambridge]

X3 interlined on the Roll.