Taxation (No. 3) Act 1694

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:

Such Persons absenting without excuse or refusing to serve; Penalty; At and after such General Meeting, Commissioners to direct Warrants for Assessors; and to prefix the Assessors a Day and Place to bring in Certificate in Writing of the Names of Persons in Limits; 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 shall 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 the following Oath.

And be it further enacted by the Authority aforesaid That the said Co[m]missioners shall directe theire severall or joynt Precepts or Precepts to such Inhabitants High Constables Petty Constables Bailiffs and other like Officers and Ministers and such number of them as they in theire discrec[i]on shall thinke most convenient requireing them to appeare before the said Co[m]missioners att such place and time (not exceedeing Tenne Dayes) as they shall appointe: And att such theire Appearance the said Co[m]missioners shall openly read or cause to be read unto them the Rates and Assessments in this Act menc[i]oned; And alsoe openly declare the effecte of theire Charge to them and how and in what manner they ought and should make theire Certificates and how they ought to proceede in the Execuc[i]on of this Act according to the Rates aforesaid; And if any High Constable Petty Constable Bailiffs Inhabitants or other Officers or Ministers to whome any Precepte 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 appeareing shall refuse to serve then every such person soe makeing defaulte or refusing to serve shall for every time of such defaulte or refusall forfeite and lose unto His Majestie such su[m]mes as the Co[m]missioners or soe many as shall be p[re]sent or the major parte of them [X1 being p[re]sent] shall think fitt not exceedeing the su[m]me of Five pounds nor lesse then Forty shillings; And att and after such generall Meeteing 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 & sufficient Inhabitants of each Parish Towneshipp or Place within the respective Divisions thereby appointeing and requireing them to be Assessors of all and every the Rates and Dutyes by this Act imposed And shall [X2 alsoe therein] appointe and p[re]fix a certaine Day and Place for the said Assessors to appeare before them and to bring in theire Certificates in writeing of the Names and Sirnames of every Person dwelling and resideing 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 Chattlls or other personall Estate whatsoever (excepte as before excepted) or in Publick Offices or Imployments of Profitt; And the said Assessors are therein alsoe to be required and are hereby injoyned to ascertaine and informe themselves by all lawfull wayes and meanes they canne of the true and full yearely Value of all Mannors Messuages Lands and Tenements as alsoe of all Quarries Mines of Coale Tin or Lead Copper Mundick or other Mines Iron-Works Salt-Springs and Salt-Works Allom Mines and Works Parks Chases Warrens Woods Underwoods and Coppices and all Fishings Tyths Tolls Annuities and other yearely Profitts and of all Hereditaments of what nature or kinde soever scituate lyeing and being happening or ariseing within the Limitts of those Places with which they shall be charged And being soe thereof ascertained they are to assesse all and every the said Mannors Messuages Lands Tenements and p[re]misses before appointed to be charged after the Rate of Four shillings for every Twenty shillings of the full yearely value as the same are lett for or worth to be lett att the time of assessing thereof as aforesaid And to bring with them att the time and place soe as aforesaid p[re]fixed for theire Appearance a Certificate in writeing of the said Assessement and shall then alsoe return the Names of Two or more able and sufficient persons liveing within the limitts and bounds of those Parishes Towneshipps Constablewicks or Places where [X3 the] shall be chargeable respectively to be Collectors of the moneyes to be paid to His Majestie by this Act For whose paying in to the Head Collector in manner hereafter menc[i]oned such moneyes as they shall be charged withall the Parish or Place wherein they are soe imployed shall be answereable; And if any Assessor soe as aforesaid appointed or to be appointed shall neglect or refuse to serve or shall make defaulte att the time appointed for his appearance (not haveing a lawfull excuse to be witnessed by the Oaths of Two credible Witnesses which Oath the said Co[m]missioners or any Two or more of them have power to administer) or shall not performe his Dutye every such Assessor shall for every such neglect refusall or defaulte forfeite and lose unto His Majestie such su[m]me as the Co[m]missioners or soe many of them as shall be p[re]sent or the major parte of them shall thinke fitt not exceedeing the su[m]me of Twenty pounds nor under the su[m]me of Tenne pounds to be levyed by distresse and sale of the Offenders Goods and Chattells in like manner as by this Act is appointed for levying the severall Rates and Assessments herein menc[i]oned in case of neglect or refusall of payment and to be charged upon the respective Receivers Generall together with the said Rates and Assessments; And every Assessor soe as aforesaid appointed or to be appointed shall before he take upon him the execuc[i]on of the said Imployment take the Oaths menc[i]oned and required to be taken by an Act made in the Parliament held the First yeare of the Raigne of King William and Queene Mary intituled An Act for the abrogateing the Oaths of Supremacy and Allegiance and appointing other Oaths; And alsoe take an Oath to be administered in these words following:

You shall sweare well and truly to execute the duty of an Assessor and to cause the Rates and Dutyes imposed by an Act intituled An Act for granting to His Majestie an Aid of Four shillings in the pound for One Yeare and for applying the yearely su[m]me of Three hundred thousand pounds for Five Yeares out of the Dutyes of Tunnage and Poundage and other su[m]mes of money payable upon Merchandizes exported and imported for carrying on the Warr against France with vigour to be duly and impartially assessed according to the best of your Skill and Knowledge And therein you shall spare noe person for favour or affecc[i]on nor any person grieve for hatred or ill-will:

Soe helpe you God Which Oaths any Two or more of the Comissioners in the County City or Place where the said Assessm'. 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: therein alsoe O. [O. refers to a collection in the library of Trinity College, Cambridge]

X3 Variant reading of the text noted in The Statutes of the Realm as follows: they O. [O. refers to a collection in the library of Trinity College, Cambridge]