Poll Tax Act 1694
1694 CHAPTER 14 5 and 6 Will and Mar
An Act for raiseing money by a Poll payable quarterly for One yeare for carrying on a vigorous Warr against France

Reasons for passing this Act.
Grant of 4s. payable Quarterly by all Persons.; Proviso for Almsmen and their Children under 16.; For Poor Housekeepers and their Children under 16.; For Children under 16, of Day Labourers. ;For Children under 16, of certain other Persons.Wee your Majesties most dutiful and loyal Subjects the Commons in Parliament assembled having entred
into a serious consideration of the great and extraordinary expences in which your Majesties are engaged
for the necessary defence of your Realmes and the vigorous carrying on the Warr against France and being
desirous to raise Aids and Supplies proportionable to the greatnesse of the occasions doe most humbly present to
your Majesties a free guift of the several su[m]ms of money herein after specified beseeching your Majesties that
it may bee enacted. And bee it enacted by the King and Queens most excellent Majesties by and with the advice
and consent of the Lords Spiritual and Temporal and Co[m]mons in this present Parliament assembled and by authority
of the same That all and every person and persons of what age sex or condition soever within this Kingdom of
England Dominion of Wales and Towne of Berwick upon Tweed shall pay unto their Majesties the su[m]ms hereafter
menc[i]oed (that is to say) the su[m]m of One shilling on the First day of June One thousand six hundred ninety
foure the su[m]m of One shilling on the First day of September One thousand six hundred ninety foure the sum of
One shilling on the First day of December One thousand six hundred ninety foure the su[m]m of One shilling on
the First day of March One thousand six hundred ninety foure (except such persons as shall receive Alms of the
Parish where they dwell and their Children being under the age of Sixteen yeares att the time of the execution
of this Act And except all Poor Housekeepers or Householders who by reason of their Poverty onely are
exempted from contributing to the Church and Poor and their Children being under the age of Sixteen yeares
And alsoe except all Children being under the age of Sixteen yeares of all Day Labourers and of all Servants in
Husbandry And alsoe except all Children under the age of Sixteen yeares of such who have Foure or more
Children and are not worth in Lands Goods and Chattells the su[m]m of Fifty pounds).
Over the Su[m]ms aforesaid.
II. 
Persons of £300 and under £600.; Persons under the Degree of a Peer of £600 or more, real or personal.; Persons not having such Estate on Oath not charged.
And bee it further enacted That over and above the su[m]ms aforesaid every person having a Personall Estate of
the cleare value of Three hundred pounds or more and under the value of Six hundred pounds shall pay to
their Majesties the su[m]ms hereafter menc[i]oed. (that is to say) the su[m]m of Ten shillings on the said First day of
June in the said yeare One thousand six hundred ninety foure the su[m]m of Tenne shillings on the said First day
of September in the said yeare One thousand six hundred ninety foure the su[m]m of Ten shillings on the First day
of December in the said yeare. One thousand six hundred ninety foure and the su[m]m of Ten shillings on the First
day of March in the said yeare One thousand six hundred ninety foure And that every person under the degree
of a Peer of this Realme having an Estate in the whole either Real or Personal of the cleare value of Six
hundred pounds or more shall pay unto their Majesties the su[m]m of Twenty shillings quarterly att the several
days before mentioned And that noe person nor persons not haveing such Estates respectively and thereof makeing
Oath before Two or more of the respective Commissioners hereafter appointed shall bee charged with the said
quarterly su[m]ms of Tenne shillings or Twenty shillings.
Cursitors and other Officers in Courts of Law, &c.
III. 
Merchants and Brokers.; Clergymen of £80 and upwards.; Preachers not having Orders.
And be it further enacted by the authority aforesaid That every Cursitor Philizer Attorney Sollicitor Clerk in
Chancery or Exchequer or other Courts of Law or Equity or Scrivener or practising as such and every Chancellor
Commissary Official and Register and every Advocate Proctor Apparitor and Publick Notary or practising as such
and all other Officers in any Court and all Merchants Brokers to Merchants and Pawn-Brokers shall bee charged
to pay Twenty shillings quarterly att the several days before-mentioned And none of the said persons soe charged
to bee further liable to be charged or pay as haveing a personal Estate of Three hundred pounds and under Six
hundred pounds or any Estate real or personal of the value of Six hundred pounds or more And alsoe that
every Clergyman not being a Lord Spiritual haveing or receiving in or by any Benefice or Contribution (or
otherwise) to the value of Eighty pounds per annum or upwards And every Preacher or Teacher in any
Congregation whatsoever not having taken Orders according to the discipline of the Church of England haveing
and receiving by any Contribution or otherwise to the value of Fourescore pounds per annum or upwards (other
then French Protestants) shall bee charged and pay Twenty shillings quarterly att the several days before-mentioned
And none of the said last mentioned persons soe charged to bee further charged or pay as haveing an Estate
real or personal of such value as aforesaid.
Persons, Deputy Lieutenants, &c. already chargeable by Estate to find a Horse and Horseman for Militia.
IV. 
And bee it further enacted That every Person who by reason of his or her Estate is charged or by any Law
now in being is in any manner chargeable to find a Horse and Horseman with Arms to serve in the Militia of
this Kingdom And all and every Deputy Lieutenants and other Officers of the Militia having any Estate or
Estates of such value as ought by Law to bee chargeable to find or contribute towards finding of a Horse and
Horseman with Arms although such Officers bee not actually charged for the finding or contributing to find a
Horse and Horseman with Arms (over and above all other su[m]ms with which hee or she is chargeable by this
Act) shall for each and every Horse hee or shee is soe charged or chargeable with pay the su[m]ms hereafter menc[i]oed
(that is to say) the sum of Twenty shillings on the First day of June in the said yeare One thousand six hundred
ninety foure the su[m]m of Twenty shillings on the First day of September in the said yeare One thousand six
hundred ninety foure the sum of Twenty shillings on the First day of December in the said yeare One thousand
six hundred ninety foure the sum of Twenty shillings on the First day of March in the said yeare One thousand
six hundred ninety foure and soe proportionably every person contributing towards finding an Horse or Horses
and Horsemen with Armes as aforesaid
Persons not chargeable as above, but keeping a Coach, &c.
V. 
Persons keeping Stage and Hackney Coaches.
And bee it further enacted That every person not finding or contributing to the finding of a Horse and
Horseman with Arms as aforesaid who does keep a Coach Chariot or Calash over and above all other sums with
which hee or she is chargeable by this Act shall pay the sums hereafter mentioned that is to say the sum of
Twenty shillings on the First day of June in the said yeare One thousand six hundred ninety foure the sum of
Twenty shillings on the First day of September in the said yeare One thousand six hundred ninety foure the
sum of Twenty shillings on the First day of December in the sayd yeare One thousand six hundred ninety foure
and the sum of Twenty shillings on the  First day of March in the said yeare One thousand six hundred
ninety foure (except such persons as keep Stage Coaches or Hackney Coaches.
Lords Spiritual and Temporal to pay over and above charge by this Act.
VI. 
And bee it further enacted by the authority aforesaid That every Lord Spiritual and Temporal of this Realme
shall over and above any su[m]m with which hee is chargeable by this Act pay to Their Majesties the su[m]ms
hereafter mentioned that is to say) the sum of Ten pounds on the First day of June in the said yeare One
thousand six hundred ninety foure the sum of Ten pounds on the First day of September in the yeare One
thousand six hundred ninety foure the sum of Ten pounds on the First day of December in the said yeare One
thousand six hundred ninety foure and the sum of Ten pounds on the First day of March in the said yeare
One thousand six hundred ninety foure.
Persons under Peers of 16 Years, and having £300 and being within the Realm, and not having taken the Oaths of 1 W. & M. Sess. 1. c. 8.
VII. 
which Commissioners are to administer, &c. charged double. 1 W. & M. Sess. 1. c. 8.
And bee it further enacted That every Person (except Women) under the degree of a Peer of this Realme
and haveing an Estate of the value of Three hundred pounds as aforesaid and being of the Age of Sixteen
yeares or upwards and being within this Realme att the time of the execution of this Act who have not already
taken the Oaths hereafter mentioned to Their Majesties and who shall not voluntarily appeare before the said
Commissioners or two or more of them within the time limited by this Act for heareing Appeals and take the
Oaths menc[i]oed and required to bee taken by an Act made in the First yeare of Their Majesties Reigne entituled
An Act for the abrogateing the Oaths of Supremacy and Allegiance and appointing other Oaths (which Oaths the
Co[m]missioners or any Two or more of them are hereby impowered and required to administer and make an Entry
or Memorandum thereof in some Book to bee kept for that purpose) And every such person who shall neglect
to appeare or shall not take the Oaths as aforesaid shall bee charged with and shall pay to Their Majesties double
the sums which by force or virtue of any Clause in this Act hee should or ought to pay or bee charged with
to bee levied collected answered recovered and paid in such manner and by such ways and meanes as are in this
Act expressed and appointed for and concerning the Rates and su[m]ms hereby intended to bee doubled as aforesaid.
Proviso for Quakers who may make Declaration of Fidelity of 1 W. & M. Sess. 1. c. 18.
VIII. 
Provided neverthelesse That whereas certaine Persons Dissenters from the Church of England co[m]monly called
Quakers and now knowne to bee such doe scruple the takeing any Oath itt shall bee sufficient for every such
person to make and subscribe the Declaration of Fidelity contained in an Act made in the last Parliament entituled
An Act for exempting Their Majesties Protestant Subjects dissenting from the Church of England from the Penalties
of certaine Laws which declaration any Two or more of the Commissioners appointed for the Execution of this
Act are hereby impowered and required to take and every such person soe doeing shall not bee liable to or chargeable
with any of the double Rates aforesaid.
Commissioners under 4 W. & M. c. 1. ante, to be Commissioners for executing this Act;
IX. 
and to be qualified under this Act and c. 1. ante.; Commissioners to meet 2d May 1694; may divide themselves; and direct Precepts to Inhabitants, Constables, &c. to attend; and thereupon Commissioners to read, &c. the Rates openly, and instruct them how to make their Certificates, and prefix another Day for bringing Certificates of Names, &c. of Persons residing within certain Limits, together with Assessment; ;Penalty £5; and also return Collectors; for whose paying to Receiver General, Parish to be answerable.; Such Certificates and Assessments to be returned to Commissioners 18th May 1694; and thereupon Commissioners to issue Warrants for collecting Assessments, and Collectors to demand Payment accordingly; and to levy and pay same for the said several quarterly Payments at the times herein mentioned.; Receivers to hasten Collectors.; If not paid, Distress upon Collector.
And bee it further enacted by the authority aforesaid That for the better assessing ordering and levying of the
several su[m]ms of money soe as aforesaid limitted and appointed to bee paid and for the more effectual putting of
this present Act in execuc[i]on all and every the persons that were named and appointed Commissioners of and
for the execution of the Act made in the Fourth yeare of Their Majesties Reigne entituled An Act for granting
to Their Majesties an Aid of Foure shillings in the pound for One yeare for carrying on a vigorous Warr against
France and shall bee qualified according to the directions of this Act and the Act made in this present Session
of Parliament entituled An Act for granting to Their Majesties an Aid of Foure shillings in the Pound for One
Yeare for carrying on a vigorous Warr against France shall bee Commissioners for putting in execution this present
Act and the powers therein contained within all and every the several and respective Counties Ridings Cities
Cinque Ports Boroughs Townes and Places for which they were appointed Commissioners in the aforesaid Act
And the said Commissioners in order to a speedy execution of this Act shall (and are hereby required) in their
respective Counties Ridings Cities Boroughs Townes and Places meet together att the most usual or common
place of meeting within such of the said Counties Ridings Cities Boroughs Townes and Places respectively on
the Second day of May One thousand six hundred ninety foure And the said Commissioners or soe many of
them as shall be present att the first General Meeting or the major part of them may by their consents and
agreements divide aswell themselves as other the Commissioners not then present for the execution of this Act
in Hundreds Lathes Wapentakes Rapes Wards Townes and other Places within their Limitts Priviledged or not
priveledged in such manner and forme as to them shall seem expedient and shall direct their several or joint
precept or precepts to such Inhabitants High Constables Petty Constables Bayliffs and other such like Officers
and Ministers and such number of them as they in their discretions shall think most convenient to bee Presenters
and Assessors requireing them to appeare before the said Co[m]missioners att such time & place as they shall
appoint not exceeding Eight days And att such their appearing the said Commissioners or soe many of them as
shall bee thereunto appointed shall openly read or cause to be read unto them the Rates in this Act mentioned
and openly declare the Effects of their charge unto them and how and in what manner they ought and should
make their Certificates according to the Rates aforesaid and shall then and there prefix another day to the said
persons to appeare before the said Commissioners and bring in their Certificates of the Names and Sirnames
Qualities Degrees Titles Estates Professions Imployments and Trades of all and every the persons dwelling: or
residing within the limitts of those places with which they shall bee charged and of all other things in respect
whereof any person is or may bee chargeable by this Act together with the Assessment of the respective Rates
hereby imposed on each particular person according to the Rules and Directions hereof without concealment love
favour dread or malice upon paine of forfeiture of any su[m]m not exceeding Five pounds to bee levied as by this
Act is appointed and shall alsoe then returne the names of two or more able and sufficient persons within the
Bounds and Limitts of those Parishes or Places where they shall bee charged respectively as aforesaid to bee
Collectors of the money due to Their Majesties by this Act for whose paying unto the Receiver General (to bee
appointed by Their Majesties) their Deputy or Deputies in manner following such moneys as they shall bee charged
withal the Parish or Place by whom they shall bee employed shall bee answerable which Certificates and Assessments
shall bee ascertained and returned into the Commissioners att or before the Eighteenth day of May One thousand
six hundred ninety foure and upon the delivery or returning in of such Certificates or Assessments unto the said
Co[m]missioners they or any two or more of them shall forthwith issue out and deliver their Warrants of Estreats
to such Collectors as aforesaid for the speedy collecting and levying of the said Assessments and all monies and
Rates due thereupon according to the intent and directions of this Act of all which the said Collectors are hereby
required to make demand of the Parties themselves or att the Places of their last Abode within Six days after the
receipt of such Warrants or Estreats and to levy and pay in att such place as the Commissioners shall appoint
unto the respective Receiver General his Deputy or Deputyes the su[m]ms payable for the first of the said quarterly
payments on or before the First day of June One thousand six hundred ninety foure and the su[m]ms payable for
the second of the said quarterly payments on or before the First day of September One thousand six hundred
ninety foure the su[m]ms payable for the third of the said quarterly payments on or before the First day of December
One thousand six hundred ninety foure and the su[m]ms payable for the fourth and last of the said quarterly payments
on or before the First day of March One thousand six hundred ninety foure And the respective Receivers are
hereby impowered and required to call upon and hasten the Collectors to the said Payments And in default
thereof to levy by Warrant under the Hands and Seales of any two or more of the Commissioners upon the
respective Collectors by distresse such sum and su[m]ms of money as they have received and as ought by them
to have been paid and are not paid by reason of their failure in doeing their duty respectively according to the
direction of this Act.
Duplicate of Sum charged on every Hundred, &c. under Hand and Seal of Commissioners, returned into Exchequer.
X. 
Duplicates delivered to Receiver General. The said Quarterly Sums paid into Exchequer at the times herein mentioned.; Upon Return of Certificate Commissioners may examine Presenters, and suspecting Value of Estate,; may warn Persons to appear to be examined. ; Persons not appearing; Penalty.; Commissioners may examine into Estates, &c. chargeable, and set a Rate.; Receiver General Twopence in the Pound.; Collector Threepence in the Pound.
And bee it enacted That a true Duplicate of the whole su[m]m charged within every Hundred Lath Wapentake
Parish Ward or Place rated and assessed in pursuance of this Act (without nameing the persons shall under the
Hands and Seales of Two or more of the Co[m]missioners thereunto appointed bee returned into Their Majesties
Exchequer before the second day of July One thousand six hundred ninety foure (all Appeals being first determined)
And in like manner within Thirty days after every other quarterly payment and the like Duplicates bee alsoe in
convenient time made out and delivered unto the Receivers General soe as every of them may bee duely charged
to answer their respective Collections and Receipts And that the said several quarterly sums bee paid into Their
Majesties Exchequer att the several times following that is to say the First of the said quarterly payments on or
before the Second day of July in the yeare One thousand six hundred ninety foure the second of the said quarterly
payments on or before the Second day of October in the said yeare One thousand six hundred ninety foure
the third of the said quarterly payments on or before the Second day of January in the said yeare One thousand
six hundred ninety foure And the fourth and last of the said quarterly payments on or before the Second day
of April in the yeare One thousand six hundred ninety five And upon returne of any such Certificate the said
Commissioners or any Two or more of them shall and may (if they see cause) examine the Presenters thereof
And if the said Commissioners or any Two or more of them within their several Limitts shall att the time of
the delivery of the said Certificates or within Twelve days after have knowledge or reasonable cause of suspition
that any person or persons who ought to bee mentioned in the said Certificates is or are omitted or that any
person or persons in the said Certificates mentioned is not or are not fully and duely charged according to the
true intent of this Act the said Commissioners or any Two or more of them shall have power to warne such
person or persons to appeare before them att a day and place prefixed to bee examined touching the premisses
or any matter which may any ways concerne the same And if the person or persons warned to bee examined
shall neglect to appear not having a reasonable excuse for such his default every person soe makeing default shall
pay unto Their Majesties double the su[m]m or rate hee should or ought to have been sett att And moreover the
said Commissioners or any Two or more of them shall have power by any lawfull ways and meanes to examine
and enquire into all matters and things for or by reason of which any persons are chargeable by this Act And
to sett such Rate or Rates upon such persons as shall bee according to the true intent and meaning of this Act
And the said Receiver General shall have an allowance of Two pence in the pound for all moneys which shall bee
by him payd into the Receipt of the Exchequer And every Collector shall have Three pence in the pound for
what moneys hee shall pay to the Receiver General his Deputy or Deputies
Commissioners Clerks One penny in the Pound.
XI. 
And for the careful writeing and transcribing the said Warrants Estreates and Duplicates in due time and for
makeing Certificates upon Appeals or otherwise be it further enacted That the Commissioners Clerks who shall
respectively performe the same shall by Warrant under Three or more of the Comissioners Hands have & receive
from the respective Receivers General their Deputy or Deputies One penny in the pound of all such moneys as
they shall have received by virtue of such Warrants and Estreats who are hereby appointed to pay the same
accordingly.
Persons assessed refusing to pay on Demand, Officer may distrain.
XII. 
Proceedings thereon.; Persons assessed not paying in Ten Days, and where no sufficient. Distress, Party imprisoned in Common Gaol without Bail.
And if any person or persons shall refuse to pay the several sum and su[m]ms and proportions appointed by this
Act for such persons to pay upon demand made by the Officer or Collector of the place according to the
Precepts or Estreats to him delivered by the said Commissioners it shall bee lawfull to and for such Officer or
Collector who is hereby thereunto authorized and required) for non payment thereof to distraine the goods or
chattels of such person or persons and the Distresse soe taken to keep by the space of Foure days att the costs
and charges of the Owners thereof And if the said Owner doe not pay the su[m]m of money due by this Act within
the said Foure days then the said Distresse to bee appraised by Two or more of the Inhabitants where the said
Distresse is taken and there to bee sold by the said Officer for payment of the said money and the overplus
comeing by the said sale (if any bee over and above the charges of takeing and keeping the said distresse to
bee immediately restored to the Owner thereof And if any person or persons assessed by this Act shall refuse
or neglect to pay the su[m]m or sums assessed by the space of Ten days after demand as aforesaid where noe such
sufficient distresse can or may bee found whereby the same may bee levied in every such case Three of the
Commissioners by this Act appointed for any such County City or place are hereby authorized by warrants under
their hands and seales to committ such person or persons to the Common Goal there to bee kept without Bail
or Mainprize until payment shall bee made.
Persons aggrieved by Rate, &c. may complain to Commissioners.
XIII. 
Commissioners to meet to hear Complaint; and may abate or increase the Assessment.
And if any person certified assessed or rated find him or herselfe agrieved with such assessing or rateing and
doe within Five days after demand thereof made complaine to the said Commissioners the said Co[m]missioners
or any Three or more of them (whereof Two shall bee of the Commissioners who signed or allowed his or her
Rate) shall and may within Seven days next after such complaints particularly examine the party soe complaineng 
upon his or her Oath touching the same and upon due examination or knowledge thereof abate defaulk increase
or inlarge the said Assessment and the same soe abated increased or inlarged shall bee estreated by them into
the Exchequer in manner aforesaid And to that end the said Commissioners are hereby required to meet together
for the determineing of such Complaints and Appeals accordingly.
Persons rated where they reside.
XIV. 
And bee it further enacted That every person to bee rated by this Act shall bee rated att such places where
hee or she and with his or her family shall bee resident att the time of the execution of this Act And that
every person not being a Housholder nor haveing a certaine place of abode and all Servants shall bee taxed att
the place where they are resident att the time of the execution of this Act the Tax upon such Servants to bee
paid by their respective Master or Mistresse and to bee deducted out of their wages which deduction the said
Master or Mistresse is hereby impowered to make.
Persons having several Mansions, and being doubly charged;
XV. 
Certificate by Commissioners without Fee; ; and on Oath of Certificate, ; discharged in every other County, &c.; Persons out of the Realm rated where laft abiding.; Persons ; unduly escaping Assessment; charged double.
Provided always That if any person having several Mansion houses or places of residence shall bee doubly
charged by virtue of this Act that upon certificate made by Two or more of the Co[m]missioners for the County
City or place (which certificate the said Co[m]missioners are hereby required to give without delay fee or reward) of
his or their personal residence under their hands and seales of the su[m]ms or su[m]ms there charged upon him or them
or in what capacity or respect hee or they were soe charged And upon oath made of such certificate before any
Justice of the Peace of the County or place where such Certificate shall bee made (which oath the said Justice of
Peace is hereby authorized to administer) then the person or persons soe doubly charged shall for soe much as
shall bee certified bee discharged in every other County City or place And if any person att the time of the
assessing shall bee out of the Realme such person shall bee rated where such person was last abideing within the
Realme and if any person that ought to bee taxed by virtue of this Act by changeing his place of residence or
by fraud or covin shall escape from the Taxation and not bee taxed and the same bee proved before the
Commissioners or Two of them or Two Justices of the Peace of the County where such person dwelleth or
resideth att any time within Twelve months next ensuing after such Taxation made every person that shall soe
escape from the said Taxation and Payment shall bee charged upon proof thereof att the double value of soe much
as hee should or ought to have been taxed by this Act the said double value upon certificate thereof made into the
Exchequer by the Co[m]missioners or Justices before whom such proof shall bee made to bee levied of the goods
Chattells  and Tenements of such persons towards the Supply aforesaid.
Commissioners may assess other Commissioners and also Assessors.
XVI. 
Provided always and bee it further enacted That the Commissioners within any County or Place within their
respective limitts or the major part of them shall tax and assesse every other Co[m]missioner joyned with them and
the Commissioners within their Division shall assesse every Assessor within their Division And aswell all su[m]ms
upon every of the said Co[m]missioners and Assessors as the Assessments made and presented by the Presenters as
aforesaid shall bee written estreated levied and gathered as the same should and ought to have been as if the said
Commissioners had not been named Commissioners.
Assessor, Collector, &c. neglecting his Duty.
XVII. 
Commissioners may fine not exceeding £20. ; Commissioners to require Accounts from Receiver General; and in case of Failure, to levy. ; In case of Controversy between Commissioners as to assessing, Commissioners concerned to withdraw.; On Refusal, Commissioners may fine, not exceeding £20.; Questions touching Rates, determined by Commissioners.; Receiver General to give Acquittances gratis to Collectors.; Collectors to deliver to Receiver General a Schedule of Persons making Default, and Sums charged; ; to be by him returned into the Exchequer
And be it further enacted That if any Assessor Collector Receiver or any other person appointed by the
Commissioners shall wilfully neglect or refuse to performe his duty in the due and speedy execution of this present
Act the said respective Commissioners or any two or more of them may and shall by virtue of this Act impose
on such person or persons so refusing or neglecting their duties any Fine not exceeding Twenty pounds for any
one offence the same to bee levied and certified as aforesaid into their Majesties Court of Exchequer and charged
upon the respective Receivers General amongst the rest of the Rates aforesaid And the said Commissioners or any
two or more of them may or shall from time to time call for and require an account from the respective Receivers
General of all the moneys received by them of the said Collectors and of the payment thereof into their Majesties
Receipt of Exchequer according to the direction of this Act And in case of any failure in the premisses the said
Commissioners or any two or more of them are hereby required to cause the same to bee forthwith levied and
paid according to the true intent and meaning of this Act And in case of any controversie ariseing between the
said Commissioners concerning the said Rates or Assessments the Commissioners that shall bee concerned therein
shall have noe voice but shall withdraw dureing the debate of such controversie until it bee determined by the
rest of the Commissioners And in default thereof that the Commissioners then present shall have power and are
hereby required to impose such fine or fines as to them shall bee thought fitt upon such Commissioners soe
refuseing to withdraw not exceeding the su[m]m of Twenty pounds and to cause the same to bee levied and paid
as other fines to bee imposed by virtue of this Act are to bee levied and paid And all questions and differences
that shall arise touching any of the said Rates Taxes Assessments or Levies and the collecting thereof shall bee
heard and finally determined by Three or more of the Commissioners upon complaint thereof to them made by
any person or persons thereby grieved without further trouble or Suit in Law And the said Receiver General
his Deputy or Deputys shall give Acquittances gratis to the said Collectors for all moneys of them received in
pursuance of this Act which Acquitances shall bee a full discharge to the said Collectors respectively and the said
Collectors shall make and deliver to the said Receivers General their Deputy or Deputies a perfect Schedule
fairely written in parchment under their hands and seales signed and allowed by any Two or more of the respective
Commissioners containing the names and sirnames and places of abode of every person within their respective
collection that shall make default of payment of any the su[m]ms that shall bee rated or assessed on such person by
virtue of this Act and the su[m]m and su[m]ms charged on every such person the same to bee by him returned into
their Majesties Exchequer whereupon every person soe makeing default of payment may bee charged by processe
of the said Court according to the course thereof in that behalfe.
Letters Patent, &c. not to be an Exemption.
XVIII. 
And be it further enacted by the authority aforesaid That noe Letters Patents granted by the King and Queens
Majesties or any of their Royal Progenitors or to bee granted by their Maj[es]ties to any person or persons Cities
Boroughs or Townes Corporate within this Realme of any manner of Liberties Priveledges or Exemptions from
subsidies tolls taxes assessments or aids shall bee construed or taken to exempt any person or persons City Borough
or Towne Corporate or any the Inhabitants of the same from the Burthen or Charge of any su[m]m or su[m]ms of
money granted by this Act And all Non obstantes in such Letters Patents for any such purpose or intent are
hereby declared to bee void and of none effect.
Constables, &c. to be aiding in executing Act, and obey Commissioners.
XIX. 
And be it enacted That all Constables Headboroughs Tythingmen and other their Majesties Officers shall and
are hereby required and enjoyned to bee respectively aiding and assisting in the execution of this Act and
to obey and execute such precepts or warrants as shall bee to them directed in that behalfe by the respective
Commissioners hereby appointed or any Two or more of them.
In Actions for executing Act, General Issue may be pleaded.
XX. 
Treble Costs.
And bee it further enacted by the authority aforesaid That if any Action Plaint Suit or Information shall bee
commenced or prosecuted against any person or persons for what hee or they shall doe in pursuance or in execution
of this Act such person or persons soe sued in any Court whatsoever shall or may plead the General Issue (Not
Guilty) and upon  Issue joyned may give this Act and the Special Matter in Evidence and if the Plaintiffe or
Prosecuto shall become nonsuit or forbeare further Prosecution or suffer discontinuance or if a Verdict passe against
him the Defendant and Defendants shall recover their Treble Costs for which they shall have the like remedy as in
case where Costs by Law are given to the Defendants.
Parents, Guardians, &c. of Infants, to pay for Persons residing in their Families.
XXI. 
And bee it further enacted and ordained That the respective Parents Guardians and Tutors of every person
under the age of One and twenty yeares shall upon default of Payment by such person and upon demand pay what
is due and payable by this Act for every such person resideing in their Family or under their Tuition as before
herein is mentioned.
Collectors to pay pay Monies to Receiver General &c.
XXII. 
Notice thereof by Receiver General to Commissioners. ; Receipt of Receiver General, a Discharge.
And be it further enacted by the authority aforesaid That all moneys due and payable by this Act shall bee
paid by the particular Collectors of the respective Counties Cities Borroughs Townes Parishes and Places who shall
collect the same unto such Receiver General as shall by their Majesties bee appointed to receive the same or to the
Deputy or Deputies of such Receiver General to bee appointed under his hand and seale whereof notice shall bee
given by the Receiver General to the Commissioners or any Two of them within the respective Divisions within
Tenne days after their General Meeting and soe from time to time within Tenne days after every death or removal
of any Deputy (if any such shall happen) And the Receipt of such Receiver General his Deputy or Deputies or
any one of them shall bee a sufficient Discharge unto every such Collector.
Collector travelling.
XXIII. 
And bee it further enacted That the particular Collectors for payments of any su[m]ms by them received unto
such Receiver General or his Deputy shall not bee obliged to travel above Tenne miles from the place of their
habitations.
Receiver General to give Commissioners a Receipt acknowledging the Money charged upon Hundred, &c.
XXIV. 
And bee it further enacted by the authority aforesaid That every Receiver General from time to time within the
space of One month next after hee shall have received the full su[m]m that shall bee charged on any hundred or
Division for each particular quarterly payment that is to bee made to such Receiver General by virtue of this
Act shall give the Commissioners that shall act in such Hundred or Division a receipt under his Hand and Seale
acknowledging his receipt of the full su[m]m charged upon such Hundred or Division for such particular payment
which receipt shall bee a full discharge of such Hundred or Division for such particular payments against their
Majesties their Heires and Successors.
Receivers General certifying Arrears due where Monies have been received.
XXV. 
Penalty to Party.; Penalty to Their Majesties.
And for preventing such unjust vexations as might bee occasioned by such persons as shall bee appointed
Receivers General of any the su[m]ms of money granted by this Act And to the intent the said Receivers General
may returne a true account into their Majesties Court of Exchequer of such su[m]ms of money as shall bee received
by them and every of them their and every of their Deputy and Deputies bee it further enacted by the authority
aforesaid That if any such Receiver General shall returne or certifie into the said Courte any su[m]m or su[m]ms of money
to bee in arrear or unpaid after the same hath been received either by such Receiver General or by his Deputy
or Deputies or any of them or shall cause any person or persons to bee sett insuper in the said Court for any
su[m]m or su[m]ms of money that hath been soe received that then every such Receiver General shall forfeit to every
person and persons that shall bee molested vexed or damaged by reason of such unjust certificate returne or
setting insuper treble Damages that shall bee thereby occasioned the said Damages to bee recovered by Action
of Debt Bill Plaint or Information in which noe Essoigne Protection or Wager of Law shall bee allowed nor any
more than one Imparlance And shall alsoe forfeit to their Majesties their Heires and Successors double the su[m]m
that shall bee soe unjustly certified or returned or caused to bee sett insuper.
Commissioners not liable to Penalties of 25 Car. II. c. 2.
XXVI. 
And bee it further enacted by the authority aforesaid That noe Commissioner or Commissioners who shall bee
employed in the execution of this Act shall bee lyable for or by reason of such execution to any the Penalties
mentioned in an Act made in the Five and twentieth yeare of the Reigne of King Charles the Second for the
preventing of dangers which may happen from Popish Recusants.
Penalties how levied.
XXVII. 
Provided always and bee it enacted That all Penalties and Forfeitures to bee incurred for any Offences against
this Act for which there is noe way of levying herein before prescribed or appointed shall bee levyed by Warrant
of any Two or more of the respective Commissioners of the Division or Place where  such Offence was or shall
bee committed by Distresse and Sale of the Goods of the Offender rendring the Overplus to the Owner thereof
after a deduction of reasonable Charges for distraineing the same.
After Appeals determined, Commissioners to cause Duplicates of Sums charged to be transmitted to Sheriff, to be by him transmitted to Exchequer.
XXVIII. 
And be it further enacted That the Commissioners in every County att a General Meeting to bee by them
appointed after all Appeals shall bee first determined shall cause Duplicates of the whole su[m]m charged within
every Hundred Lath Wapentake Parish Ward or Place rated and assessed in such County in pursuance of this
Act without nameing the Persons to bee fairely written in Parchment and ascertained under Three or more of their
Hands respectively to each Duplicate And the same soe by them subscribed and ascertained shall bee jointly and
together delivered to the Sheriffe of such County and be by him transmitted to the Exchequer att or before the
First day of May One thousand six hundred ninety five.
Commissioners to take the Oaths of 1 W. & M. Sess. 1. c. 8.;
XXIX. 
which Commissioners may administer.; Penalty £200.
Provided always and bee it enacted That noe person shall bee capable of acting as a Commissioner in the
execution of this Act before hee shall take the Oaths appointed by an Act made in the First yeare of their Majesties
Reigne entituled An Act for the abrogateing the Oaths of Supremacy and Allegiance and appointing other Oaths
which Oaths it shall bee lawfull for any two or more of the Commissioners to administer and they are
hereby authorized and required to administer the same to any other Commissioner And in case any person named
a Commissioner for putting in execution this Act shall presume to act as a Commissioner before hee shall have
taken the said Oaths hee shall forfeit to their Majesties the su[m]m of Two hundred pounds.
Where Persons charged in respect of finding Horse or Horsemen, and Assessment not paid, and no Goods;
XXX. 
Assessment levied by Distress.; Tenant of Land may pay and deduct out of Rent.
Provided always That all persons charged or chargeable by this Act in respect of their finding or contributeing
or being liable to find or contribute to the finding any Horse and Horseman with Armes as aforesaid shall bee
assessed with the same in the Counties and places respectively where they doe or ought soe to find or contribute
as aforesaid And if the su[m]ms assessed or charged in such Counties or Places respectively shall not bee paid
within the respective times in this Act before limitted for payment thereof and noe Goods or Chattells of the
person soe assessed sufficient to pay the said su[m]ms shall bee found in the place where such Assessment shall bee
made it shall bee lawfull in case the Tenant or Tenants of the Lands in respect of which such Assessment
shall bee made shall not within Tenne days after demand thereof pay the said su[m]ms to levy the same by Distresse
and Sale of the Goods of such Tennant or Tennants in manner aforesaid And every Tennant paying the su[m]m soe
assessed or upon whom the same shall bee levied as aforesaid shall and may deduct soe much out of the Rent
payable for the Premisses Which said su[m] soe deducted and retained shall bee allowed on payment of the
residue of the Rent as fully as if the whole Rent had been actually paid to such person to whome the same
was due.
Serjeants Inn, Inns of Court, and Inns of Chancery how assessed.
XXXI. 
And it is hereby further enacted That the several and respective persons inhabiting or lodgeing in Serjeants
Inn in Fleetstreet and Serjeants Inn in Chancery Lane the Foure Inns of Court and the Inns of Chancery
belonging thereto shall bee rated and assessed by this Act according to such proportions as are imposed by
this Act.
Persons coming to reside in any Division within London, &c. where he was not rated, Commissioners may summon.
XXXII. 
If no Certificate of Payment of former Rates; ; then Commissioners may assess.
And it is hereby further enacted That if any person shall come to inhabit or reside in any Division or Place
within London or Westminster or Five miles thereof where such person was not rated or taxed the Commissioners
acting within such Division or Place are hereby required and impowered to summon such person before them
and unlesse hee or  shall produce a Certificate made according to the Directions of this Act whereby it shall
appeare that hee or she was assessed and had actually paid all the precedent Quarterly Payments in some other
Place the said Commissioners shall and are hereby required to cause such person to bee assessed according to this
Act and cause the same or such Quarterly Payments thereof as shall bee unassessed and unpaid to bee assessed
levied and paid according to the true intent and meaning of this Act.
Householders to give Names, &c. of Lodgers.
XXXIII. 
And it is further enacted by the authority aforesaid That every Householder shall upon the demand of the
Assessors of the respective Parishes or Places give an Account of the Names and Qualities of such Persons
as shall sojourne or lodge in their respective Houses under the Penalty of forfeiting to their Majesties the su[m]
of Tenne pounds to bee levied and recovered in such manner as other Penalties in this Act mentioned are to bee
levied and recovered.
Members of the House of Commons who were Commissioners under 4 W. & M. c. 1. and qualified under this Act, may act as Commissioners in the Counties for which they were appointed under c. 7. ante.
XXXIV. 
Provided always and bee it enacted by the authority aforesaid That all and every person and persons who now
are or shall bee Members of the House of Commons and who were named Commissioners for any County City
or Place by an Act made in the fourth yeare of theire Majesties Reigne entituled An Act for granting to their
Majesties an Aid of Foure shillings in the pound for One yeare for carrying on a vigorous Warr against France
and shall bee qualified according to the directions of this Act shall bee capable and are hereby impowered and
required to act as Co[m]missioners for putting in execution this present Act within the respective Counties Ridings
Cities and Places for which they were by the said recited Act appointed Commissioners one Act of this pssent
Session of Parliament entituled An Act for granting to their Majesties certaine rates and duties upon Salt and
upon Beer Ale and other Liquors for secureing certain Recompences and Advantages in the said Act mentioned
to such persons as shall voluntarily advance the su[m]m of Tenne hundred thousand pounds towards carrying
on the Warr against France or any clause matter or thing therein contained to the contrary in any wise
notwithstanding.
Reciting the true Intent of c. 7. ante as to Contributors of £10 under that Act.
XXXV. 
Such Contributors entitled to an Annuity of £1 as herein mentioned.
And whereas it was the true intent and meaneing of an Act of this present Session of Parliament entituled An
Act for granting to their Majesties certaine rates and duties upon Salt and upon Beer Ale and other Liquors for
secureing certaine Recompences and Advantages in the said Act mentioned to such persons as shall voluntarily
advance the su[m]m of Tenne hundred thousand pounds towards carrying on the Warr against France That in case
any person should contribute or adventure several intire su[m]ms of Tenne pounds in manner as is therein mentioned
That such person should not by any Fortunate Lott be any ways barred of the yearely su[m]m of One pound for
any other intire su[m]m of Tenne pounds contributed or adventured by such person as aforesaid which may bee
conceived as a doubt by reason of some obscure Words in the said Act For the explaining whereof It is hereby
declared and enacted That every person which hath or shall contribute or adventure several intire su[m]ms of Ten
pounds in manner aforesaid every such person his or her Executors Administrators and Assignes shall have receive
and enjoy for and during the terme of Sixteene yeares therein mentioned the several yearely su[m]ms of One pound
for every su[m]m of Tenne pounds soe contributed or to bee contributed by him or her as aforesaid excepting only
for such su[m]m of Tenne pounds which shall bee intituled to such fortunate Lott as aforesaid.
Monies arising under c. 7. ante or so much as shall remain after Payment herein mentioned, reserved to be disposed of by Act of Parliament.
XXXVI. 
And bee it further enacted by the authority aforesaid That the moneys which shall arise by the rates and duties
of Excise upon Beer Ale and other Liquors by the said Act granted dureing the last Three yeares of the terme
of Sixteen yeares for which the same are thereby granted or soe much of the said moneys ariseing during the
said last Three yeares as shall remaine after all Arrearages (if any such shall bee) of the Annuities or yearely
or other Payments to bee made for the moneys which are or shall bee contributed or adventured pursuant to the
said Act shall bee fully satisfied shall bee reserved and disposed as hereafter shall bee directed by Act of Parliament
and not otherwise Any thing in the said Act contained to the contrary notwithstanding