Taxation (No. 3) Act 1694 (c. 3)

1. Introductory Text

2. All Persons for Personal Estate.

3. II. Publick Officers (Exception of Military Officers, &c.) to pay 4s. in the Pound in respect of their Salaries.

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

5. IV. Proviso where Lands subject to Rent Charges.

6. V. Commissioners named for the several Counties, &c. herein mentioned.

7. For the County of Bedford.

8. For the Towne of Bedford:

9. For the County of Berks:-

10. For the Borough of New Windsor

11. For the County of Bucks:-

12. For the Towne of Buckingham:

13. For the Borough of Wycombe:-

14. For the County of Cambridge:

15. For the University and Towne of Cambridge.

16. For the Isle of Ely:-

17. For the County of Chester:-

18. For the City and County of the City of Chester:

19. For the County of Cornwall:-

20. For the County of Cumberland

21. For the County of Derby:-

22. For the County of Devo[m]n:-

23. For the City and County of the City of Exon:

24. For the County of Dorset:-

25. For the Towne and County of Poole:-

26. For the County Palatine of Durham:

27. For the West-Riding of the County of Yorke:-

28. For the North-Rideing of the County of York:-

29. For the East Rydeing of the County of Yorke:-

30. For the City of York and County of the same City:-

31. For the Towne and County of Kingston upon Hull:-

32. For the County of Essex:

33. For the Towne of Malden:

34. For the Towne of Colchester:-

35. For the Towne of Harwich:

36. For the County of Gloucester:

37. For the City of Gloucester:

38. For the County of Hereford

39. For the City of Hereford:-

40. For the Borough of Lemster:

41. For the County of Hertford:

42. For the Borough of St. Albans:-

43. For the County of Huntingdon:-

44. For the Towne of Huntingdon:

45. For the County of Kent:-

46. For the City and County of the City of Canterbury:-

47. For the Towne and Port of Dover:

48. For the Towne and Port of Sandwich:-

49. For the Towne and Port of New Romney:

50. For the Towne and Port of: Hythe:

51. For the Towne of Lydd:

52. For the Towne of Feversham:

53. For the Towne of Tenterden:

54. For the Towne of Fordwich:-

55. For the Towne of Folkeston:-

56. For the County Palatine of Lancaster:-

57. For the County of Leicester:

58. For the Borough of Leicester:

59. For the County of Lincolne and City of Lincolne and for the County of the said City:

60. For the City of London:

61. For Serjeants Inn in Fleetestreete:

62. For Serjeants Inn in Chancery Lane:

63. For the Inner Temple and the Inns of Chancery thereto belonging:

64. For the Middle Temple and the Inns of Chancery thereto belonging:

65. For the County of Middlesex:

66. For the City of Westminster and Libertyes thereof:

67. For the Society of Grays Inn and the Inns of Chancery thereto belonging:

68. For Lincolns Inn and the Inns of Chancery thereto belonging:

69. For the County of Monmouth:

70. For the County of Norfolk:

71. For the City and County of the City of Norwich:

72. For the Borough of Greate Yarmouth:

73. For the Borough of Kings-Lynn:

74. For the Borough of Thetford:

75. For the County of Northampton:-

76. For the Towne of Northampton:-

77. For the County of Northumberland:

78. For the Towne and County of Newcastle upon Tyne:

79. For the Towne of Berwick: upon Tweed:

80. For the County of Nottingham:

81. For the Towne and County of the Towne of Nottingham:

82. For the County of Oxford:

83. For the University of Oxford:

84. For the City of Oxford:

85. For the County of Rutland:

86. For the County of Salop:-

87. For the Towne of Ludlow:

88. For the County of Somersett:

89. For the City and County of the City of Bristoll:

90. For the City of Bath:

91. For the City of Wells:

92. For the Borough of Bridgewater:-

93. For the County of Stafford:

94. For the City and County of the City of Litchfield:

95. For the County of Southampton:

96. For the Towne and County of the Towne of Southampton:-

97. For the County of Suffolk:

98. For the Borough of Ipswich:

99. For the Borough of Eye:

100. For the Borough of Sudbury:

101. For the Borough of Dunwich:

102. For the Borough of St. Edmonds-Bury:

103. For the Towne of Orford:

104. For the Borough of Aldborough:

105. For the County of Surrey:

106. For the County of Sussex:

107. For the Port of Hastings:-

108. For the Towne and Port of Winchelsea

109. For the Ancient Towne of Rye:

110. For Seaford and Pevensey:

111. For the County of Warwick:

112. For the City and County of the City of Coventry:

113. For the County of Westmerland.

114. For the County of Wilts:

115. For the City of New-Sarum and Close of the same:

116. For the County of Worcester:

117. For the City and County of the City of Worcester:

118. For the County of Anglesey:

119. For the County of Brec[i]on:

120. For the Towne of Brec[i]on:

121. For the County of Cardigan:

122. For the County of Carmarthen.

123. For the Borough of Carmarthen

124. For the County of [Carnavan2]:-

125. For the County of Denbigh:-

126. For the County of Flint:-

127. For the County of Glamorgan:-

128. For the County of Merioneth:-

129. For the County of Mountgomery:

130. For the County of Pembroke:-

131. For the Towne and County of Haverford West:-

132. For the County of Radnor:-

133. VI. Commissioners to meet upon the 28th of February, and to divide themselves for the Execution of the Act;

134. VII. and to agree what Number shall act in each Hundred, &c.; such Division not to restrain them from acting in any other Part of the County.

135. VIII. Precepts to be directed to Inhabitants, &c. requiring them to appear at a Place and Time not exceeding Ten Days; then to read the Rates, and charge them how to make Certificates:

136. IX. Certificates of Assessments to be returned to the Commissioners before the 5th of March, unless they give further Time.

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

138. XI. Head Collector's Receipt a Discharge to Sub-collector. Sub-collector to have Three-pence in the Pound. Head Collector to pay to and be appointed by Receiver.

139. XII. Commissioners Clerks to have One Penny per Pound for writing the Warrants, &c.

140. XIII. Persons neglecting, &c. to pay Rate,

141. XIV. Tenants paying, acquitted.

142. XV. Assessor, Collector, Receiver, wilfully neglecting or refusing to do their Duty;

143. XVI. Collector not paying Sums collected,

144. XVII. Any Two Commissioners may require Account from Collectors and Receivers General; and may levy.

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

146. XIX. Proviso for Colleges, &c. in the Universities, the Colleges of Windsor, Eaton, Winchester, and Westminster, and for Hospitals, in respect of Scites of Colleges, &c. and for Tobias Rustat's Charity. and for Christ's Hospital, &c.

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

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

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

150. XXIII. Proviso respecting Hundred of West Barnefield.

151. XXIV. Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.

152. XXV. If Action for executing Act, General Issue.

153. XXVI. Where Lands, &c. unoccupied, and no Distress nor Person of Owner found, the Name of Owner certified into Exchequer; which Certificate is to be a Charge, and Process to issue.

154. XXVII. Where Woodlands assessed and no Distress,

155. XXVIII. Where Assessment on Tithes, &c. not paid, Collector may take and sell by Warrant under Hands and Seals of Two Commissioners.

156. XXIX. Receiver General setting Insuper, &c. on Persons who have paid;

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

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

159. XXXII. Person having Goods, &c. in any County other than County wherein he lives, rated in the County where Goods are.

160. XXXIII. Any Person in respect of several Places of Residence being doubly charged for his Personal Estate, upon Certificate and Oath thereof, to be discharged for so much.

161. XXXIV. Householders to give Account of Lodgers to Assessors;

162. XXXV. Commissioners within their Division to rate each other for their Personal Estates and Offices.

163. XXXVI. Shares in New River, Thames, Hyde Park, or Marybone Waters;

164. XXXVII. Proviso for Scotland, Ireland, Jersey, or Guernsey.

165. XXXVIII. Any Two Commissioners may require Account from Receiver General, and may levy.

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

167. XL. Inhabitants in Cities, &c. not compellable to be Assessors, &c. out of Limits.

168. XLI. Proviso respecting Assessments on Houses where Foreign Ministers reside.

169. XLII. Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and privileged Places.

170. XLIII. Commissioners not liable to Penalties of 25 Car. II. c. 2.

171. XLIV. Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8. which Commissioners may administer.

172. XLV. Papist of 16 and upwards not having taken the Oaths to pay double.

173. 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.

174. 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.

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

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

177. L. No Person liable to Pound Rate whose Lands are under 20s.

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

179. LII. Collectors keeping Monies collected in their Hands, or paying other than to Head-collectors or Receivers General; Penalty £10

180. LIII. Treasury not to direct Warrant for Payment of Monies otherwise than into the Exchequer, nor to the Officers of Exchequer for striking Tally of Pro, &c. nor Officers of Exchequer to strike any such Tally, &c.

181. LIV. No Noli prosequi or other Stay of Prosecution in any Suit for Penalties.

182. LV. No Person to be Commissioner in any County, or in London or Westminster, who did not pay under 3 W.& M. c.6; or 4 W. & M. c. 14. nor in any other Place, unless he so paid, or paid 10s. quarterly as a Tradesman worth £300.

183. LVI. Tradesmen worth £300. having paid to the said Poll, may be Commissioners. Exception.

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

185. LVIII. In case there be not a sufficient Number of Commissioners capable of acting for any County, His Majesty may constitute under the Great Seal so many Persons, being resident, as have Real Estates of £100 per Annum in the Counties, to be Commissioners.

186. LIX. Persons 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.

187. LX. King's Bench Prison, &c. and the Marshalsea, to be charged in the Parish of Saint George Southwark.

188. LXI. Commissioners acting before taking the Oaths, Penalty £500.

189. LXII. Where Owners of Lands are liable to be doubly charged, as Papists or otherwise, for not taking the Oaths, Owners only charged, and Tenant discharged.

190. LXIII. Southwark Water-works by whom rated and assessed.

191. LXIV. The like as to Westminster Water-works

192. LXV. Recital that Receivers General, and the King's Remembrancer and the Auditor of the Exchequer, are required to make certain Returns.

193. LXVI. Auditor, &c. to allow to Parties paying Rents due to the Crown, &c. not making such Allowance.

194. LXVII. Proviso for Rectory, &c. not exceeding £30.

195. LXVIII. Certain Tenants of Lands, &c. belonging to Colleges, &c. not discharged.

196. LXIX. Allowance to Commissioners' Clerks not paid till Certificate from King's Remembrancer's Office.

197. LXX. Out of Monies levied £1,000,000 to the Navy and Ordnance.

198. LXXI. Rules, Penalties, &c. of 1 W. & M. Sess. 2. c. 1. in force, and applied in Execution of this Act.

199. LXXII. Cruisers to be appointed for Protection of Export and Import Trade.

200. LXXIII. Proviso for Jurisdiction of Admiralty in employing Cruisers.

201. LXXIV. Recital that several Contributors under 5 & 6 W.& M. c.20. have not named Lives.

202. LXXV. Recital of 2 W. & M. Sess. 1. c.4.

203. LXXVI. Clause of Loan for £1,250,000.

204. LXXVII. Books provided, and Payments into Exchequer on said yearly £300,000...

205. LXXVIII. Proviso where several Tallies bear Date or brought the same Day.

206. LXXIX. Proviso for Payment of Debentures for Goods reshipped, and Allowance for damaged Goods, Salaries, and other Incidents.

207. LXXX. Persons may lend Money to their Majesties on this Act, at £5 per Cent. per Ann.

208. LXXXI. Repayment of such Monies how secured.

209. LXXXII. Proviso where several Tallies bear Date or brought the same Day. Paying subsequent Orders, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Orders.

210. LXXXIII. Orders for Payment of Money lent may be assigned by Indorsement.

211. LXXXIV. Receiver General of Customs and other Officers herein mentioned to account on Oath in the Exchequer for Bank Bills, &c.

212. LXXXV. Admiralty to exhibit to the House of Commons a Certificate of the Cruisers appointed under this Act, what such Certificate to contain.