Land Tax Act 1698

LIV. 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 the present Rate.

And be it further enacted by the Authority aforesaid That every Gentleman or so reputed or owning or writing himselfe such or being above that Quality who by virtue of an Act made in the Third Yeare of the Reigne of His Majesty and the said late Queen Mary intituled An Act for raising Money by a Poll payable Quarterly for one Yeare for carrying on a vigorous Warr against France did pay or ought to have paid double the Sums charged by the said Act or were or ought to have been returned into the Exchequer for non payment thereof who shall not voluntarily appeare before the said Commissioners or any or more of them within Ten Daies after the first meeting of the said Commissioners in the respective Place or Places where he ought to be taxed or assessed and take the said Oaths appointed by the said Act made in the First Yeare of the Reigne of His Majesty and the said late Queen (which Oaths the said Commissioners or any two or more of them are hereby impowred and required to administer and to make an Entry or Memorandum thereof in some Booke to be kept for that purpose) such Person shall be charged with and pay double the Sums which by force and virtue of this Act he should or ought to have paid the said double Rates to be assessed levied collected and paid in such manner by such Waies and Meanes and according to such Rules and Directions and under such Penalties and Forfeitures as are before in this Act expressed or appointed for and concerning the above mentioned Rates and Sums which are hereby intended to be doubled as aforesaid.