WHereas a great many Persons , Inhabitants in and about the Citties of London & Westminster , Southwark and parts adjacent , and in other Cities and Towns in England , make use of the Ground fronting their Houses , and adjoyning thereunto , which they have no Right to , or Property in ; and have made Vaults and Cellers under the Streets , Lanes , Yards , Passages , Alleys and Courts , which prove of great Use and Advantage to them , and dangerous to Carriages , Horses and Men , by often falling in . Wherefore it is humbly Proposed to the Wisdom of the Honourable House , that there be a Tax of One Penny for every Foot Square in the length and breadth yearly upon all Vaults and Cellars that are not directly under the Houses , And that the Cheif Officers of ever Parish & Precinct do take an Account of all such Vaults & Cellars aforesaid , and cause the same to be truly measured , & to return a true Account of the same under their Hands with the Names of the Persons that pretend to own them or use them , that there may be regular Books made for that purpose . And to save the Charges of Collecting the Money Arising from every Vault and Cellar . That all the Persons be oblidged to bring their Money half yearly to such Place or Places , and to such Person or Persons as shall be appointed by Act of Parliament , under a penalty therein mentioned , to be Levyed by Distress or Attachment against the Person offending . And if any Person shall make any new Vaults or Cellars , that he shall give notice to the Receiver , that it may be measured and entred in the Book kept for that purpose aforesaid on a penalty by the said Act.