ENACTED , That the Sum of One Pag . 84. Million four hundred eighty four thousand and fifteen Pounds One Shilling Eleven Pence Three Farthings , be Levied and Paid to His Majesty , within the space of One Year from 2 Febr . 1697. according to the Proportions on the several Cities , Towns and Counties in the Act mention'd .

Towards the Raising whereof , all Persons having any Estate in Ready Money or Debts , p. 97. Wares , Merchandizes or other Chattels , except such Debts as they do , bona fide , owe , and Desperate Debts owing to them , and except p. 98. Stock upon Land and Houshold Goods , and Loans to His Majesty , shall pay 3 s . in the Pound of the true yearly value for One Year , that is to say , For every Hundred Pounds , the Sum of 18 s . and so for a greater or lesser Sum .

All Persons having any publick Office or Imployment of Profit ( Military Officers in Muster or Pay in His Majesties Guards , Garisons or Navy excepted ) and their Agents , Clerks and Inferiour Ministers , shall pay 3 s . in the Pound for One year , out of the Fees or Profits of their Offices or Imployments .

All Manors , Messuages , Lands and Tenements , and all Quarries , Mines , Iron-works , Salt-works , Allom-works , all Parks , Chaces , p. 99. Warrens , Woods , Under-woods , Coppices , all Fishings , Tithes , Tolls , Annuities and other Yearly Profits and Hereditaments , and all Persons , Bodies Politick and Corporate , Guilds and Fraternities , having any such Lands , Tenements or Hereditaments , shall be Charged with as much equality as possible towards the Sums by this Act Imposed ; which shall be Paid into the Exchequer by Four Quarterly Payments , p. 100. the first whereof to be upon 2 May 1698.

The Landlords , Owners and Proprietors of p. 101. such Lands , Tenements and Hereditaments , may abate out of every Fee-farm Rent or other Annual Rent or Payment , so much as the same shall by a just proportion amount unto .

For the more effectual putting this Act in Execution , the several Persons in the Act named p. 102. shall be Commissioners ; who shall meet together in their several Districts , on or before 20 April 1698. and afterwards as often as shall p. 269. be necessary : and shall set down in Writing the Proportions to be paid by every Division for making up the whole Sum ; and may subdivide themselves so as Two or more be appointed for each Division , but not to restrain the Commissioners from Acting in any other part of the County or Place for which they are nominated p. 270. Commissioners .

Which Commissioners at their General Meeting , shall give Lists to the Receiver General of those who are to act in each Division ; which Commissioners in their several Divisions shall cause the Proportions to be equally Assessed , and shall direct their Precepts to such Inhabitants , &c. as they shall think convenient to be Presenters and Assessors , Requiring them to appear at a place and time not exceeding Ten days , and shall then charge them with the Execution p. 271. of this Act : And if any persons to whom such Precept is directed , shall absent themselves , without lawful Excuse , or shall refuse to serve , they shall forfeit a Sum not exceeding 5 l.

The Commissioners shall appoint Two or more of the most sufficient Inhabitants of each Parish , &c. to be Assessors , and shall prefix p. 272. them a day and place to bring in their Assessments , who are to Assess the full Sum given them in Charge , and bring in a Certificate thereof , with the Names of Two or more able Persons , living within the respective limits , to be Collectors , for whom the Parish or Place shall be answerable .

Every Assessor , before he acts , shall take the Oaths appointed 1 W. & M. to be Administred p. 273. to them by Two or more of the Commissioners , and shall deliver one Copy of their Assessment to the Commissioners , who shall Sign and Seal Two Duplicates thereof , one to be delivered to the Collectors , the other ( in Parchment ) to the Receiver General , containing the full Sum Assessed on each Parish or p. 274. Place ; and shall transmit a like Duplicate to the Kings Remembrancers Office , on or before 24 June 1698. or within 20 days after , all Appeals being first determined .

The Collectors shall Levy the Rates so Assessed , and shall demand the same of the Parties themselves , or at the place of their last abode , or upon the premisses charged , and shall pay the same to the Receiver General or his Deputy , at such time and place as the Commissioners shall appoint , so as the whole Sum for each Quarterly p. 275. Payment be made according to the Act.

And the Receiver General is to give Notice of his Deputies to the Commissioners within Ten days after the first General Meeting , and so within Ten days after the death or removal of any Deputy ; And the Receipt of such Receiver General or his Deputies , shall be a Discharge to the Collectors , who shall not be obliged to travel above Ten Miles from their Habitations .

The Sum of 371003 l. 15 s . 6 d . for the first p. 276. Quarterly Payment shall be paid to the Receivers General on or before 2 May 1698. And the like Sum for the second Quarterly Payment on or before 2 Aug. 1698. The like Sum for the third Quarterly Payment , on or before 2 Nov. 1698. And the Sum of 371003 l. 15 s . 5 d . three Farthings for the last Quarterly Payment , on or before 2 Feb. 1698.

Every Receiver General within a Month after he shall have received the full Sum charged on any Division for each particular payment , shall give the Commissioners a Receipt , which shall be a full Discharge for such particular p. 277. Payment ; Which Receivers General shall within Twenty days after their Receipt , pay the same into the Exchequer , and shall be Allow'd 2 d . in the Pound for what they shall so pay in .

The Collectors shall have 3 d . in the Pound for what they Collect and Pay pursuant to the Act ; And the Commissioners Clerks shall be p. 278. Allow'd Three Half-pence in the Pound for Writing the Assessments , Duplicates , &c.

Persons refusing or neglecting to pay , the Collectors are to Levy the Sum Assess'd by Distress ; and having kept the same Four Days p. 279. at the Owners Charge , then to be Appraised and Sold , and the Overplus return'd . And it shall be Lawful to break open Houses in the day time , and by Warrant from Two Commissioners , any Chest , &c. calling to assistance the Constables , &c. and all Questions concerning Distresses shall be Determin'd by the Commissioners .

Persons refusing to pay their Assessment by p. 280. the space of Four days after Demand , or conveying away their Goods ( except a Peer or Peeress ) shall be Committed to Goal , till Payment be made .

The Tenants are to Pay the Tax , and deduct the same out of their Rents ; which the Landlords are requir'd to Allow .

Tenants paying the Assessments , shall be Discharg'd for so much ; and the Commissioners shall have power to Settle Differences between p. 281. Landlord and Tenant , or others concerning the Tax .

Persons over Rated , Complaining to the Commissioners within Six days after Demand , may be Relieved within Ten days after Demand of the said Assessment ; and Appeals once determin'd to be final .

In case the Proportions set by this Act on any County , &c. shall not be duly answer'd as first Laid , the Commissioners are to cause new p. 282. Assessments to be made .

Any Person neglecting or refusing to do his Duty in the Execution of the Act , may be Fined as the Commissioners shall think fit , p. 283. not exceeding 20 l. which Fine shall not be taken off but by consent of the Commissioners who Impos'd the same , but shall be paid into the Exchequer , and Inserted in the Duplicates .

Collectors not Paying the Money they Receive as the Act Directs , are to be Imprison'd , and their Estates Real and Personal seis'd and p. 284. sold for Satisfaction .

The Commissioners are to Examine whether the Money Assess'd be duly Collected and Returned p. 285. to the Receivers General , and by them Paid into the Exchequer , and in case of failure , to cause the same to be forthwith Levied and Paid .

In case any Controversie arise about the Assessments which concerns any Commissioners , the Commissioners concern'd are to withdraw during the Debate , and in default , the Commissioners p. 286. present may set a Fine , not exceeding 20 l.

No Priviledged Place or Person shall be Exempt from the Assessment ; But they and also all Fee-Farm , and other Rents and Payments issuing out of Land , shall be Taxed and Paid by the Tenants , who shall thereupon be kept harmless .

This Act shall not extend to Charge any College or Hall in the Universities , the Colleges p. 287. of Windsor , Eaton , Winton and Westminster ; the Corporation of Clergymens Sons , Bromley College , or any Hospital for the Sites thereof , nor any Master , Fellow , Scholar , Reader , Officer or Minister of the Universities , &c. nor Masters or Ushers of Schools for their Stipends , nor the Houses or Lands of Christs Hospital , St. Bartholomews , Bridewell , St. Thomas or Bethlehem Hospital ; or Mr. Askes Hospital at Hoxton , or the Charity of Zechariah Jepson at Rippon , or of the said Corporation of Clegymens Sons , or Bromley College , nor any other Hospital or Alms-house in respect only of Rents for the immediate Relief of the p. 288. Poor therein .

Nevertheless the Tenants of Lands or Houses belonging to Hospitals , shall be Rated for what such Houses and Lands are worth above the Rents reserved ; And the Tenants to Colleges , &c. who by their Leases or Contracts are to Pay Taxes , shall not be Discharged .

All Auditors and Receivers of Rents due to the King or Queen Dowager shall Allow a p. 289. Rate to be abated in Proportion to the Tax on the Lands , &c. out of which they are payable .

Persons Inhabiting in London , or any other City or Town Corporate shall be Taxed in the Parish , or Ward where they dwell .

No Clause or Proviso in this Act shall lessen the Sum Appointed to be Levied by the Act. Nothing in this Act shall make void any Contracts p. 290. between Landlord or Tenant , or others touching Payment of Taxes .

All Places shall be Assessed in such County , Division or Place where usually Assess'd . Provided that West Barnfeild Hundred shall be Assess'd in the Lath of Stray in Kent , Northmore Tything in the Hundred of Bampton in Oxfordshire , Charlbury , Faller , and Finstock Tythings in the Hundred of Chadlington , the p. 291. Town and Parish of Leeds in Yorkshire , in the Hundred of Skyrack , And the Forest of Chute where the same was Assessed to the first 4 s . Aid .

If any Action be brought for any thing done in pursuance of this Act , the Defendant may Plead the General Issue , and give this Act , and the special Matter in Evidence , and if the Plaintiff be Nonsuit , &c. the Defendant shall Recover Treble Costs .

Where Lands or Houses are unoccupied , and no Distress found , Distress may be made at any time after by the Collectors , Constable , p. 292. or Tything Man , and unless redeem'd in Four Days , may be Sold , rendring the Overplus to the Owner , and distributed proportionably to the Parties who Contributed to the Tax of the said unoccupied Lands .

Where Wood-Lands are Assessed , and no Distress can be had , the Collectors , &c. by Warrant from the Commissioners ( at seasonable times of the year ) may Cut down and Sell so much Wood ( Timber Trees excepted ) as will Pay the Assessment .

Where Tythes , Tolls , Profits of Markets , &c. are Taxed , and the same not Paid in Fifteen p. 293. days after Demand , the Collectors , &c. by Warrant of the Commissioners may Seize so much of the said Tythes , &c. as will pay the Tax .

Receivers General returning any Persons into the Exchequer who have paid the Tax , p. 294. shall Forfeit Treble Damages to the Party Grieved , and to His Majesty double the Sum Returned .

The Commissioners shall Assess each other for Personal Estates , and Offices , so as such p. 295. Personal Estate , and Office be within the Limits of the Commissioners who Tax the same : And the Commissioners shall also Assess the Assessors .

No Person in any City , Borough , or Town Corporate shall be compelled to be an Assessor or Collector out of the Limits thereof .

The Tax on Houses where Foreign Ministers reside , shall be paid by the Owner .

In all Extra-Parochial and Priviledged Places , the Commissioners shall nominate Two p. 296. Persons in or near the said places to be Assessors , and shall appoint one or more Collectors .

The Commissioners shall not be liable to the Penalties in an Act 25 Car . 2. touching Popish Recusants .

No Commissioner shall act ( unless it be in Administring Oaths ) before he take the Oaths , p. 297. 1 W. & M. which any Two of them may Administer to any other Commissioner .

Any Commissioner acting before he hath taken the Oaths , shall forfeit 200 l. to the King .

Offices shall be rated and paid for , where the same are Executed .

Offices in Chancery within the Liberty of the Rolls , shall be there Assessed .

Persons for personal Estates , and persons not being Housholders , shall be rated where Resident p. 298. at the Execution of the Act ; And persons out of the Realm , shall be rated for personal Estate , where last resident within this Realm .

Any person having Goods , &c. in any County ( other than where he lives ) shall be rated in the County where the Goods are ; And persons for Lands , Tenements , &c. shall be rated where the said Lands , &c. lye .

Any persons in respect of several places of Residence , being doubly charged for personal p. 299. Estate , shall upon Certificate and Oath thereof , be discharged for so much as is so Certified .

This Act shall not extend to personal Estates in Scotland , Ireland , Jersey or Guernsey .

If any person by changing his Residence , or other fraud , escape being Taxed for personal Estate , upon proof thereof he shall be charged treble .

Every Housholder shall upon Demand , give p. 300. an Account of his Lodgers to the Assessors , under penalty of 5 l.

Shares in the New-River-Water , Thames , Marybone or Hampsted Waters , Offices of Insurance from Fire , Convex or other Lights , and Stock in the Kings-Printing-House , shall be Taxed 3 s . in the Pound ; And the said Shares , p. 301. and all Companies of Merchants in London , shall be Assessed by the Commissioners for London , and payed by the Governours , and the respective Treasurers or Receivers .

Every Papist of the Age of 16 Years or upwards , who shall not have taken the Oaths required An. 1 W. & M. shall pay double Taxes , unless such Papist within 10 days after the first p. 302. Meeting of the Commissioners do take the same before Two Commissioners .

Every person of the Age of 16 years or upwards , refusing to take the said Oaths , or neglecting to appear before the Commissioners , in Order to take the same when Summoned , shall likewise pay double .

Every Gentleman , or so reputed , who by the p. 303. Act for the Quarterly Poll , 3 W. & M. did or ought to have paid double , and doth not voluntarily appear before the Commissioners , within Ten days after the first Meeting , and take the said Oaths , shall likewise pay double .

The Commissioners upon Information or Suspicion , shall Summon every person Suspected , p. 304. to Appear and take the said Oaths .

But Quakers instead of the Oaths , may Make and Subscribe the Declaration of Fidelity , 1 W. & M. Where the Assessors neglect to make double Assessments on Papists or others , for not taking the Oaths , the Commissioners shall cause p. 305. it to be done .

Where the Owners of Lands , &c. are liable to be double Charged , such Owners only shall be so Charged , and the Tenants Discharged , notwithstanding any Covenant for Payment of Taxes .

The Kings-Bench-Prison , with its Lands , and the Rents and Perquisites of the Marshal thereof ; and also the Marshalsea-Prison , and Office , and Perquisites of the Marshalsea-Court , shall be Assessed in the Parish of St. George in Southwark . p. 306.

The Water-works in Southwark shall be Assessed by the Commissioners and Assessors of Surrey ; and the Water-works in Westminster , by the Commissioners and Assessors of Westminster .

All persons concern'd are to use their utmost Endeavours for the due Execution of the Act.

No person shall be liable to the Pound Rate , p. 307. whose Lands , &c. are not 20 s . per Annum in the whole .

If any Collector shall keep the Money in his hands , or Pay any part thereof , other than to the Receiver General or his Deputy , he shall Forfeit 20 l. And the Receiver General or his Deputy , not Paying the same , as the Act directs , he shall Forfeit 500 l.