Land Tax Act 1693

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

Sub-collectors to levy and collect according to their. Duplicates, and to 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 the 20th of March.; Receiver to pay into Exchequer on or before 26th March 1694.; 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 to 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 Commissioners or any Two or more of them shall issue out their Warrants or Estreats to the Subcollectors under their Hands and Seals thereby requiring them to levy and collect one fourth part of the Rates and Assessments in respect of their Personal Estates Offices and Imployments and alsoe one fourth part of the Pound Rate charged upon all Mannors Messuages Lands Tenements and Hereditaments and Premisses as aforesaid And the said Subcollectors 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 directions of this Act and to make demand of the said Rates and Assessments upon Personal Estates Offices and Imployments of the Parties themselves if they can be found or otherwise att the place of their last abode and to pay the same unto their respective Head Collectors on, or before the Fifteenth day of March One thousand six hundred ninety three or within Twenty days after And the said Head Collectors are to hasten the said Subcollectors And in case the same shall not be collected by reason of neglect or failure of Duty of the said Subcollectors the said Head Collectors are to levy by warrant under the hands and seals of any two or more of the said Co[m]missioners by distresse upon the Subcollectors respectively such sum and su[m]ms of money as by him and them ought to have been paid and is or are not paid by reason of his failure in doeing his duty according to the directions of this Act And every Head Collector is hereby required to make payment of what shall be so levied or received unto the Receiver General of the said County City or Place upon or before the Twentieth day of March aforesaid or within Twenty days after And the Receiver General is likewise required to call upon and hasten the said Head Collectors and to pay what hee shall receive from the said Head Collectors unto their Majesties Receipt of Exchequer upon or before the Six and twentieth day of March One thousand six hundred ninety foure or within Twenty days after to the end the First payment of the said Rates and Assessments may by that time be fully answered and paid into their Majesties And the Subcollectors shall also levy the Second quarterly payment of the said Rates and Assessments charged as aforesaid upon or before the Second day of June then next ensueing or within Twenty days after and shall alsoe pay the same in to the Head Collectors upon or before the Ninth day of June aforesaid or within Twenty days after And the said Head Collectors shall make payment thereof to the Receivers General of the said County City or Place upon or before the Sixteenth day of June aforesaid or within Twenty days after And the said Receiver General is alsoe required to make payment of all which hee shall so receive into Their Majesties Receipt of Exchequer upon or before the Five and twentieth day of June aforesaid or within Twety days after to the end that the second payment of the Rates and Assessments so charged as aforesaid may by that time be fully answered and paid into Their Majesties And the said Subcollectors are alsoe required and enjoyned to levy one other quarterly payment of the said Rates and Assessments 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 Collector on or before the Twelfth day of September aforesaid or within Twenty days after And the said Head Collectors are to hasten the said Subcollectors And in case the same shall not be collected by reason of neglect or failure of duty in the said Subcollectors the Head Collectors [X1 are] to proceed 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 so levied or received unto the Receiver General of the said County City or Place upon or before the Twentieth day of September aforesaid or within Twenty days after And the Receiver General is likewise required to call upon and hasten the said Head Collectors and to pay what hee shall receive from the said Head Collectors into Their Majesties Receipt of Exchequer upon or before the Nine and twentieth day of September aforesaid or within Twenty days after to the end that the third payment of the said Rates and Assessments may by that time be fully answered and paid into their Majesties And the Subcollectors shall alsoe levy one other quarterly payment of the said Rates and Assessments charged as aforesaid upon or before the Third day of December then next ensueing or within Twenty days after and shall also pay the same unto the said Head Collectors upon or before the Tenth day of December aforesaid or within Twenty days after And the said Head Collectors shall make payment thereof to the Receiver General of the said County City or Place upon or before the Seventeenth day of December aforesaid or within Twenty days after And the said Receiver General is likewise required to make payment of all which he shall so receive into their Majesties Receipt of Exchequer upon or before the Five and twentieth day of December aforesaid or within Twenty days after to the end that the fourth and last quarterly payment of the said Rates and Assessments so charged as aforesaid may by that time be fully answered and paid in to their 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 effectual execu[i]n of their several and respective Duties and to use their utmost endeavors that all Estates herein charged may equally pay the Rates and Assessments according to the direction of this Act that so their Majesties Service herein may not be delayed or hindred [X2 throug] any of their wilful neglect or default.

Editorial Information

X1 O. omits.

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