Land Tax Act 1692

III. All Manors, Lands, Tenements, yearly Profits, and Hereditaments, to pay 4s. in the Pound of the true yearly Value.

All Persons, Bodies Politic, &c. to pay 4s. in the Pound on Manors, &c. of what now worth to be leased bonâ fide at a Rack Rent, &c. without respect to Repairs, Taxes, Parish Duties, or other Charges; to be paid at Four Quarterly Payments; the First Payment 25th March 1693.

And to the end a further Aide and Supply for Theire Majesties Occasions may be raised by a Charge upon all Lands Tenements and Hereditaments with as much equality and indifferency as is possible by a Pound Rate of Four Shillings for every Twenty shillings of the true yearely value for One yeare only and noe longer Bee it further enacted by the authority aforesaid That all and every Mannors Messuages Lands and Tenements as alsoe all Quarries Mynes of Coale Tin or Lead Copper Mundick Iron or other Mines Iron Works Salt Springs and Salt Works All Allom Mines or Works All Parks Chaces Warrens Woods Underwoods Copices and all Fishings Tythes Tolls Annuityes and all other yearely Profitts And all Hereditaments of what nature or kinde soever they be scituate lying and being happening or ariseing within the Kingdome of England Dominion of Wales and Towne of Berwick upon Tweed or within any the Countyes Cittyes Burroughs Townes Divisions Rideings Hundreds Lathes Wapentakes Parishes and Places thereof aswell within Antient Demesne and other Liberties and priviledged Places as without shall be and are hereby charged for One yeare only and noe longer with the Su[m]m of Four shillings for every Twenty shillings of the full yearely Value and soe in proporc[i]on for any greater or lesser Value And all and every Person and Persons Bodies Politick and Corporate Guilds Misteries Fraternities and Brotherhoods whether Corporate or not Corporate haveing or holding any Mannors Messuages Lands Tenements Hereditaments or other the p[re]misses shall yeild and pay unto Theire Majesties the Su[m]m of Four shillings for every Twenty shillings by the yeare which the said Mannors Messuages Lands Tenements Hereditaments and other the p[re]misses are now worth to be leased if the same were truly and bona fide leased or demised att a Rack Rent and according to the full true yearely Value thereof without any respect had to the p[re]sent Rents reserved for the same if such Rents have beene reserved upon such Leases or Estates made for which any Fine or Income hath beene paid or secured or have beene lessened or abated upon considerac[i]on of money laid out or to be laid out in Improvements and without any respect had to any former Rates or Taxes thereupon imposed or makeing any abatement in respect of Reparac[i]ons Taxes Parish Duties or any other Charges whatsoever which said Su[m]me of Four and Twenty shillings for the yearely Profitt of every Hundred Pounds value of all Personall Estates as aforesaid and Four shillings for every Twenty shillings by the yeare of the said true yearely value of all other the p[re]misses shall be assessed levied and collected in manner hereafter menc[i]oned and shall be paide into the Receipt of Theire Majesties Exchequer by Four Quarterly Payments The First Payment thereof to be made upon the Five and twentieth Day of March which shall be in the yeare of our Lord One thousand six hundred ninety three.