Marriage Duty Act 1694

IV. The above Duties answered;

by the Father; the Mother; or the Guardian.

And bee it further enacted by the Authority aforesaid That the said several and respective su[m]ms of money soe imposed as aforesaid for and upon the birth or births of any child or children within the Kingdom or the Dominion or Towne aforesaid shall bee charged upon and answered and paid unto his Majesty his Heires and Successors for the aforesaid terme of Five yeares by the father if liveing att the time of the birth of any such child or children and if hee shall bee dead att the time of such birth by the mother of such child or children soe borne And in case of the death of such father and mother att the time of the birth by such person or persons who shall take upon him her or them the guardianshipp or care of such child or children soe borne to bee reimbursed again in the first place out of the real or personal Estate of such child or children soe borne (if any) to bee levyed in such manner as is herein after directed.