Land Tax Act 1692

VI. Certificates of Assessments to be returned to the Commissioners before 28th Feb. unless they give further time.

On return of Certificates, Commissioners or any Three may examine Presenters; If Commissioners suspect that Persons, &c. are omitted; or the Value of Lands; they may summon Party to be examined; Persons summoned not appearing; Penalty; Commissioners may examine into Value of Premises, and set Rates accordingly; Assessors to give one Copy of Assessments to Commissioners, who are to sign and seal Duplicates; One delivered to Sub-collectors; others to Head Collectors and Receivers General; Commissioners to cause Extract of Sums charged, &c. to be certified into Exchequer before 20th Day of March, or within 30 Days after; King's Remembrancer within Three Months to transcribe Duplicates, &c. and transmit same to the Auditor of Exchequer.

And be it further enacted by the Authority aforesaid That the rates and assessments upon all Ready Moneyes Debts Goods Chattles Personall Estates and Publicke Offices and Imployments of Profitt charged by this Act shall be ascertained and the Certificates thereof returned to the Co[m]missioners upon or before the Eight and twentieth day of February One thousand six hundred ninety two unlesse the Co[m]missioners shall thinke fitt to give further time And alsoe the Taxac[i]ons and Assessements of the Pound Rate of Four Shillings in the Pound of the yearely value of all Mannors Messuages Lands Tenements Hereditaments and p[re]misses charged by this Act shall be made and ascertained and the severall and respective Certificates thereof returned in to the Co[m]missioners upon or before the eight and twentieth day of February aforesaid unlesse the Co[m]missioners shall thinke fitt to give further time. And upon returne of any such Certificate the Co[m]missioners or any Three or more of them shall and may (if they see cause) examine the Presenters thereof. And if the said Co[m]missioners or any Three or more of them within theire severall limitts att the time of the returne of the Certificates as aforesaid or within Twenty dayes after shall knowe or have good cause to suspecte That any Person or Persons or any the Mannors Messuages Lands or other the Premisses which ought to [X1 be] menc[i]oned and charged in the said Certificates is or are omitted or that any Person or Persons in the said Certificates menc[i]oned is or are of a greater Estate or that any the said Mannors or other Premises are of agreater yearely value then in the said Certificate is menc[i]oned the said Co[m]missioners or any Three or more of them shall have power to su[m]mon such Person or Persons and the Owners or Possessors of such Mannors or other Premisses to appeare before them att a day and place p[re]fixed to be examined touching the matters aforesaid And if the Person or Persons summoned to be soe examined shall neglect to appeare (not haveing a reasonable excuse for such his default) every Person soe makeing defaulte shall pay to Theire Majesties double the su[m]me he should or ought to have beene sett att or rated: And moreover the Co[m]missioners or the major part of soe many of them as shall be present shall have power by all lawfull wayes and meanes to examine into the Estate of such Person and the value of such Premisses chargeable by this Act and to sett such Rate or Rates upon the same as shall be according to the true intent of this Act. And the said Assessors are hereby required to give One Coppye of theire Certificates or Assessments fairely written and subscribed by them unto the said Co[m]missioners by whome they were appointed And the said Co[m]missioners or any Two or more of them are hereby ordered and required to cause the said severall and respective Assessments to them delivered (when by them approved of or altered according to the true intent of this Act) to be fairely written and to signe and seale severall Duplicates or Coppies of the said Assessement And one of them soe signed and sealed forthwith to deliver or cause to be delivered unto the Sub-collectors and shall likewise deliver or cause to be delivered other Coppies thereof soe signed and sealed unto the Head-Collectors and Receivers Generall according to theire severall and respective Collecc[i]ons and Receipts. And moreover the Co[m]missioners shall cause a true Coppye or Extra[X1 c]te of the wholl su[m]mes assessed and charged within every Hundred Lathe Wapentake Parish Ward or Place rated or assessed in pursuance of this Act and of the wholl su[m]mes rated or assessed upon Personall Estates Offices or Imployments to be certified and transmitted into Theire Majesties Court of Exchequer under the Hands and Seales of any Two or more of the Co[m]missioners but without nameing the Persons in such theire Certificates And this [X1 the] said Co[m]missioners shall cause to be done upon or before the Twentieth Day of March then next ensueing or within Thirty Dayes after (all Appeales to them made being first determined) And the Kings Remembrancer in the Exchequer for the time being shall and is hereby required within Three Months after the Duplicates of the last Payment shall be transmitted to him to transcribe all the Schedules and Duplicates of the Su[m]mes returned to him from and for every respective County Rideing City and Towne and every Hundred Wapentake Parish Division Towne and Place therein in a Booke of Parchment in Alphabeticall Order and in a faire legible Handwriteing And within Three Months after the same shall be soe by him received to transmitt all and every the same Schedules and Duplicates to the Office or Writer of the Tallies co[m]monly called the Auditor of the Receipte of the Exchequer who is hereby likewise authorised and required to enter the same in the like Alphabeticall Order in another Booke of Parchment fairely written to be provided for that purpose:-

Editorial Information

X1 interlined on the Roll.