Taxation (No. 2) Act 1697

1. Introductory Text

2. Most Gracious Sovereigne. Wee Your Majesties most dutiful and Loyal...

3. II. Personal Estate (except desperate Debts, Stock on Land, Houshold Goods,...

4. III. Lands, Tenementes,&c.; to be charged with as much Equality as...

5. IV. Landlords to abate for Fee Farm Rents or other Annual...

6. V. Commissioners appointed. And be it further enacted by the Authority...

7. For the Towne of Bedford.

8. For the rest of the County of Bedford.

9. For the Towne of New Windsor and the Castle there.

10. For the rest of the County of Berks.

11. For the Towne of Buckingham with Borton Borton-hold Prebend-end Gawcott and Lenborow.

12. For the Borough of Wicombe.

13. For the rest of the County of Bucks.

14. For the University and Towne of Cambridge.

15. For the Isle of Ely.

16. For the rest of the County of Cambridge.

17. For the City and County of the City of Chester.

18. For the County of Chester.

19. For the County of Cornwall.

20. For the County of Cumberland.

21. For the County of Derby.

22. For the City and County of Exon.

23. For the County of Devon.

24. For the County of Dorsett.

25. For the Towne and County of Poole.

26. For the County of Durham.

27. For the West Riding of the County of York.

28. For the North Riding of the County of York.

29. For the East Riding of the County of York.

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 Towne of Maldon in the County of Essex.

33. For the Towne of Colchester.

34. For the Towne of Harwich and Dover-Court.

35. For the rest of the County of Essex.

36. For the City and County of the City of Gloucester.

37. For the County of Gloucester.

38. For the City of Hereford.

39. For the Borough of Lempster.

40. For the rest of the County of Hereford.

41. For the Borough of St. Albans.

42. For the rest of the County of Hertford.

43. For the Towne of Huntingdon.

44. For the rest of the County of Huntingdon.

45. For the City and County of the City of Canterbury.

46. For the Towne and Liberty of Dover.

47. For the Towne of Folkestone.

48. For the Towne of Fordwich.

49. For the Towne of Feversham.

50. For the Towne of Tenterden.

51. For the Towne and Liberty of Sandwich.

52. For the Towne and Port of New Romney.

53. For the Towne of Lidd.

54. For the Towne and Port of Hythe and West Hythe within the Lib[er]ty of the said Towne and Port.

55. For the rest of the County of Kent.

56. For the County Palatine of Lancaster.

57. For the Borough of Leicester.

58. For the rest of the County of Leicester.

59. For the County of Lincolne and City and County of the City of Lincolne.

60. For the City of London with the Lib[er]ty of St. Martins le Grand.

61. For Serjeants-Inn in Fleetstreet.

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 Lincolns-Inn and the Inns of Chancery thereto belonging.

66. For Grays-Inn and the Inns of Chancery thereto belonging.

67. For the City of Westminster and Liberties thereof.

68. For the rest of the County of Middlesex.

69. For the County of Monmouth.

70. For the City and County of the City of Norwich.

71. For the Borough of Great Yarmouth.

72. For the Borough of Kings-Lynn.

73. For the Borough of Thetford.

74. For the rest of the whole County of Norffolk.

75. For the Towne of Northton.

76. For the rest of the County of Northton.

77. For the Towne and County of the Towne of Newcastle upon Tyne.

78. The Mayor Recorder Aldermen and Sheriff for the time being.

79. For the Towne of Berwick upon Tweed

80. For the County of Northumbland.

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

82. For the County of Nottingham.

83. For the University of Oxon.

84. For the City of Oxford.

85. For the rest of the County of Oxford.

86. For the County of Rutland.

87. For the Towne of Ludlow.

88. For the rest of the County of Salop.

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 Bridgwater.

93. For the rest of the County of Somersett

94. For the Towne and County of the Towne of Southampton.

95. For the County of Southampton with the Isle of Wight.

96. For the City and County of the City of Litchfeild.

97. For the County of Stafford.

98. For the Borough of Ipswich.

99. For the Borough of Saint Edmonds Bury

100. For the Borough of Dunwich.

101. For the Borough of Eye.

102. For the Borough of Sudbury.

103. For the rest of the County of Suffolk.

104. For the County of Surrey.

105. For the Towne and Port of Hastings and Liberty thereof.

106. For Seaford and Pevensey.

107. For the Ancient Towne of Rye.

108. For the Towne of Winchelsea.

109. For the rest of the whole County of Sussex.

110. For the City and County of the City of Coventry.

111. For the County of Warwick.

112. For the City and County of the City of Worcester.

113. For the County of Worcester.

114. For the City of New Sarum.

115. For the rest of the County of Wilts.

116. For the County of Westmorland.

117. For the County of Anglesey.

118. For the Towne of Brecon.

119. For the rest of the County of Brecon.

120. For the County of Cardigan.

121. For the County Borough of Carmarthen.

122. For the County of Carmarthen.

123. For the County of Carnarvan.

124. For the County of Denbigh.

125. For the County of Flint.

126. For the County of Glamorgan.

127. For the County of Merioneth.

128. For the County of Mountgomery.

129. For the County of Pembrooke.

130. For the County of Radnor.

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

132. VI. Commissioners to meet in the several Counties, &c. on or...

133. VII. Commissioners to agree what Number shall act in each Division.

134. VIII. Collectors to demand, &c. Rates at last Place of Abode.

135. IX. Money received by Collectors, paid to Receiver General or his Deputy.

136. X. Times appointed for the Four Quarterly Payments.

137. XI. Receiver General to give Commissioners a Receipt for Monies received by them.

138. XII. Allowance to Collectors.

139. XIII. Persons charged refusing, &c. to pay,

140. XIV. Tenant paying acquitted to Amount of Payment.

141. XV. Commissioners may fine Persons not executing Act.

142. XVI. Fine not to exceed £20; paid to Receivers General and by them into Exchequer.; Certificate thereof by Receiver General.

143. XVII. Collector neglecting to pay or detaining Monies.

144. XVIII. At Expiration of Times for Quarterly Payments, Commissioners are to call Collectors before them, &c.; and in case of Failure, to cause the same to be levied.

145. XIX. On Questions respecting Assessments in which Commissioners concerned, they are to withdraw.

146. XX. Privileged Places, Persons, &c. not exempt.

147. XXI. Proviso for Colleges in the Two Universities, Colleges of Windsor, Eton, Winchester, and Westminster, and for Hospitals in respect of Sites of Colleges, &c., and for Christ's Hospital, and other Hospitals and Almshouses.

148. XXII. Lands, &c. held by Lease from Hospitals, &c. to be rated at their yearly Value.

149. XXIII. Tenants of said Hospitals, Colleges, &c. not exempt from Taxation.

150. XXIV. Proviso for Allowance in respect of Rents due to His Majesty or the Queen Dowager.

151. XXV. Persons dwelling in one Parish or Ward and having Goods, &c. in other Parishes or Wards, charged where they dwell.

152. XXVI. Nothing to lessen the Sum intended by the Act.

153. XXVII. Proviso for Contracts between Landlords and Tenants.

154. XXVIII. Places assessed in the County, &c. where usually assessed.

155. XXIX. Proviso respecting Hundred of West Barnfeild and the Tything of Northmore, and the Town of Leeds, and Forest of Chute.

156. XXX. In Action for executing Act,

157. XXXI. Where Lands, &c. unoccupied, and no Distress, &c.

158. XXXII. Where Woodlands assessed, and no Distress, Collector, &c. may enter and cut Wood, &c.; except Timber Trees.

159. XXXIII. Proceedings where Assessment charged on Property not distrainable.

160. XXXIV. Receivers General certifying Arrears due where Monies have been received,

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

162. XXXVI. Inhabitants in Cities, &c. not compellable to the Assessors, &c. out of Limits.

163. XXXVII. Proviso respecting Assessments on Houses of Foreign Ministers.

164. XXXVIII. Proviso respecting Nomination of Assessors and Collectors in Extra-parochial and Privileged Places.

165. XXXIX. Commissioners not liable to Penalties of 25 Car. II. c. 7.

166. XL. Commissioners to take the Oaths of I W. & M. Sees. 1. c. 8.; which Commissioners may administer.

167. XLI. Commissioners acting before taking the Oaths, Penalty £200.

168. XLII. Persons to be rated for Offices at Places where executed.

169. XLIII. Chancery Officers within the Liberty of the Rolls to be there assessed.

170. XLIV. Persons to be rated for Personal Estates where resident.

171. XLV. Where Person having Goods, &c. in any County (other than County where he lives) rated.

172. XLVI. Proviso for Persons in respect of several Places of Residence, are doubly charged for Personal Estate.

173. XLVII. Proviso for Scotland, Ireland, Jersey, and Guernsey.

174. XLVIII. Householders to give Account of Lodgers to Assessors.

175. XLIX. Shares in New River, &c.

176. L. Papists of 16 and, upwards, not having taken the Oaths, to pay double.

177. LI. Proviso, where within to Days after Meeting of Commissioners, he shall take the Oaths.

178. LII. Persons of 16 Years of Age and upwards who shall not have taken the Oaths before Execution of Act being summoned, and shall refuse to take them, or neglect to appear before Commissioners, to pay Double.

179. LIII. 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.

180. LIV. Commissioners to summon Persons suspected, to appear and take the Oaths.

181. LV. Proviso for Quakers subscribing the Declaration of Fidelity, W. & M. Sess. 1. c. 18.

182. LVI. Assessors not making the Double Assessment on Papists, or others, for not taking the Oaths, the Commissioners are to cause it to be done.

183. LVII. Where Owners of Lands, &c. are liable to be doubly charged, as Papists, &c. Tenants discharged.

184. LVIII. Proviso respecting King's Bench Prison, &c.; and the Marshalsea.

185. LIX. Waterworks in Southwark charged in Surrey.

186. LX. Waterworks in Westminster charged in Westminster.

187. LXI. No Person liable, whose Lands are under Yearly Value of 20s.

188. LXII. Collectors keeping Monies collected in their Hands, or paying other than to Receiver General, &c.

189. LXIII. Treasurer not to direct Warrant for Payment of Monies otherwise than into Exchequer; or to the Officers of Exchequer for striking Tally of Pro, &c.; nor Officers of Exchequer to strike any such Tally, &c.

190. LXIV. No Non vult, &c. or other stay of Prosecution in any Suit against Offenders.

191. LXV. Commissioners empowered to abate, on Proof that Lands are charged above 33. in the Pound; and the Money so abated to be reassessed, as they shall judge most equal.

192. LXVI. Receivers General answerable for Deputies; and so to appoint them that no Sub-Collector may be forced to travel above Ten Miles for Payment of his Money.

193. LXVII. When not Commissioner's enough for any City, &c. Commissioners for County may act.

194. LXVIII. Members of Parliament to be assessed during this Session only, where their Mansion Houses, &c. are, during the Intervals of Parliament.

195. LXIX. Places for First General Meetings of Commissioners for the several Ridings of the County of York.

196. LXX. Register to be kept in the Exchequer of Monies paid into Exchequer.

197. LXXI. Register to be kept in the Exchequer of Monies payable thereout.

198. LXXII. So much as on 11th April 1698, shall not be raised of £255, 663. 58. 8d. as herein mentioned, to be transferred and paid out of this Act without Interest.

199. LXXIII. Persons may lend Money to His Majesty not exceeding £1,400,000 at £8 per Cent. per Annum.

200. LXXIV. Proviso where several Tallies bear Date the same Day.

201. LXXV. Paying subsequent Orders, if first demanded, in what case no undue Preference.

202. LXXVI. Orders for Payment of Money lent may be assigned by Indorsement.

203. LXXVII. Loans may be made either in Coin or Exchequer Bills.