Taxation Act 1678

1. Introductory Text

2. Reasons for passing this Act.

3. II. Commissioners under 29 C. II. c. I. to be Commissioners for executing this Act.

4. III. Commissioners for the City of Lincoln and Town of Nottingham.

5. IV. Commissioners to meet on or before the 4th Day of Sept. 1678.

6. V. Persons lending Money to have Tally of Loan;

7. VI. Such Orders to be registered according to Date of Tally.

8. VII. What not interpreted undue Preference where Tallies brought the same Day.

9. VIII. The like Enactment when Auditor, Clerk of the Pells, and Teller pay

10. IX. Persons having Money due to them may assign their Interest in Warrants, &c.

11. X. Where Action, &c. commenced against Persons executing Act.

12. XI. Receivers under former Acts not having accounted, appointed under this Act, and intermeddling;

13. XII. Commissioners executing Act not liable to Penalties of 25 Car. II. c. 2.

14. XIII. Regulations as to Payment and disbanding the Forces within the Kingdom.

15. XIV. The like as to Forces in the Spanish Netherlands.

16. XV. Monies appropriated to Payment and disbanding of the Forces, Exception of Allowances, Fees, &c.

17. XVI. Collectors keeping Monies collected in their Hands, or unduly paying away the same.

18. XVII. Treasury not to direct any Warrant for Payment of Monies other than into the Exchequer, nor for striking of any Tally of Pro or Anticipation.

19. XVIII. Regulations as to Treasurer signing Warrants, &c. for issuing Monies.

20. XIX. Loans upon the Credit of Act appropriated to Payment and disbanding of Forces raised since 29th Sept. 1677.

21. XX. Treasurer or Paymaster of the Land Forces to keep distinct the Accounts respecting the said Monies.

22. XXI. No Warrant to be signed but for paying and disbanding the Forces.

23. XXII. Officers misapplying the said Monies.

24. XXIII. The like Offence by any Officer of the Exchequer.

25. XXIV. Further Regulations as to paying and disbanding the Forces by Paymaster.

26. XXV. No Stay of Prosecution admitted in any Suit for Recovery of Penalties.

27. XXVI. Limitation of Prosecution.

28. XXVII. Soldiers disbanded deemed Inhabitants of Parish, &c. where last settled before Enrolment into the Service.

29. XXVIII. Apprentices, &c. disbanded, rendering themselves to their Masters, and Masters refusing to receive them, not to be sued, &c. on Indenture, &c.

30. XXIX. Recital that His Majesty has been at great Charge in fitting out a Navy, and Payment of Portion of Princess of Orange.

31. XXX. Appointment of Commissioners.

32. XXXI. Commissioners to meet together on or before 23d Day of March; and may divide themselves.

33. XXXII. To declare what Number shall act in each Division.

34. XXXIII. Receiver General to give to Commissioners Receipts for Payments made.

35. XXXIV. Two Commissioners may cause Proprtions charged on Divisions to be taxed, and appoint Assessors.

36. XXXV. First Payment to Receiver General on 24th May 1678.

37. XXXVI. Assessors to deliver a Copy of Assessment subscribed by them to Commissioners, who are to sign and seal Two Duplicates, thereof, and deliver one to Collectors.

38. XXXVII. Collectors to pay Money received by them to Receiver General, who is to give Notice to Commissioners.

39. XXXVIII. Particular Collectors to pay in Money received by them to Receiver General.

40. XXXIX. Allowance to Collectors.

41. XL. Persons charged refusing, &c. to pay; Distress.

42. XLI. Queftions upon Distress determined by Commissioners.

43. XLII. Persons conveying away Goods, &c.

44. XLIII. Tenant paying, acquitted to amount of Payment.

45. XLIV. If Difference between Landlord and Tenant as to Rate, Commissioners may settle the same.

46. XLV. In case Proportions of Rate are not fully assessed, or assessed upon Persons not of Ability;

47. XLVI. Persons not executing Act, Commissioners may fine not exceeding £20, for One Offence to be levied by Distress;

48. XLVII. Collector neglecting to pay, or detaining Monies;

49. XLVIII. At the Expiration of Times for quarterly Payments, Commissioners are to call Collectors before them, &c.

50. XLIX. On Questions in which Commissioners concerned, they have no Voice.

51. L. Privileged Places or Persons, &c. not exempt from Assessment.

52. LI. Proviso for the Colleges in the Two Universities, the Colleges of Windsor, Eton, Winchester, and Westminster, and for Hospitals, in respect of the Scites of Colleges, &c.

53. LII. Houses held by Lease from Hospitals to be rated at their yearly Value.

54. LIII. Person having a House in one Parish, &c. and Goods in another, to be charged for such Goods, &c. where he dwells.

55. LIV. No Clause in this Act to extend to lessen the Rate.

56. LV. Proceedings in case the assessing by Pound Rate be found to obstruct the speedy bringing in of the Assessment.

57. LVI. Proviso for Contract between Landlords and Tenants.

58. LVII. Places used to be assessed, to be assessed and pay in such Counties, &c. as heretofore.

59. LVIII. Action brought touching Execution of this Act;

60. LIX. Proviso for a Decree in Chancery respecting Lands in Sheriff Hales, &c.

61. LX. Receivers General and their Deputies to give Acquittances to Collectors without Fee.

62. LXI. Where Lands, &c. unoccupied, and no Distress found, Collectors, Constables, &c. of Parish obliged to pay may enter and distrain;

63. LXII. Where Wood-lands assessed, and no Distress had, Collectors, &c. may enter and cut Wood, &c. growing;

64. LXIII. Proceedings where Assessment charged on Property not distrainable.

65. LXIV. Commissioners for Middlessex may appoint Assessors to rate Offices,

66. LXV. Proviso for Peers, Clergy, Cinque Ports, &c.

67. LXVI. Receiver General certifying Arrears due where Monies have been received;

68. LXVII. Quarterly Payments to be made to Receivers General, and by them into Exchequer, within 20 Days after the Times before mentioned.

69. LXVIII. Collector unduly keeping Money in Hand, or paying to Persons other than Receiver General, &c.

70. LXIX. Treasury not to direct Warrant to Collectors, &c. for Payment other than into Exchequer nor to Officers of Exchequer for striking of Tallies of Pro, &c.

71. LXX. Persons lending Money to have Tally of Loan, and Order for Repayment with Interest at £7. per Cent, per Ann. Payable every Three Months.

72. LXXI. Books to be provided.

73. LXXII. Orders for Repayment to be registered according to Date of...

74. LXXIII. Persons having their Orders first entered to be paid first, and so successively.

75. LXXIV. Monies to come in by this Act liable to satisfy such Loans.

76. LXXV. No Fee for providing or making Books, &c. or for Payment of Money lent.

77. LXXVI. Auditor, Clerk of the Pells, or Teller not making Payments in due Order;

78. LXXVII. Proviso where several Tallies bear Date the same Day.

79. LXXVIII. Paying subsequent Orders, if first demanded, no undue Preference, if sufficient reserved to satisfy preceding Orders.

80. LXXIX. Orders for Payment of Money lent may be assigned by Indorsement.