present Act. Be it further Enacted by the Authority aforesaid That the Commissioners before-named for the execution of this Act or any Two of them shall and are hereby Impowered and Required to Administer an Oath to the respective Assessors or Presenters of the several Parishes respectively appointed them to Assess in pursuance of this Act That they will according to the best of their understanding truly perform the Office of Assessors or Presenters to them respectively committed without Concealment Love Favour Partiality Expectation of Reward Dread Hatred or Malice according to the true intent and meaning of this Act And the said Assessors or Presenters are hereby Required before they enter into or upon the execution of their Office to take the said Oath accordingly And for the careful Writing and Transcribing the said Warrants Estreats and Duplicates in due time and for making Certificates upon Appeals Be it further Enacted by the Authority aforesaid That the Commissioners Clerks who shall respectively perform the same shall by Warrant under three or more of the Commissioners Hands have and receive from the respective Person or Persons who shall be appointed in each County by the Chief Governour or Governours of this Kingdom for the time being as aforesaid to Receive the several Summs pursuant to this Act three Pence in the pound of all such Monies as they shall have received by Vertue of such Warrants and Estreats who are hereby appointed to pay the same accordingly And if any Person or Persons shall refuse to pay the several Summ and Summs and proportions appointed by this Act for such Persons to pay within the space of Ten Days after Demand or Notice left at the place of Residence or Dwelling of such Persons by the Officer or Collector of the place according to the Precepts or Estreats to him Delivered by the said Commissioners it shall be Lawful to and for such Officer or Collector who is hereby thereunto Authorized and Required for Non-payment thereof to Distrain the Goods or Chattles of such Person or Persons and the Distress so taken to keép by the space of Eight days at the Costs and Charges of the Owners thereof and if the said Owner doth not pay the Summ of Money Due by this Act within the said Eight days then the said Distress to be Appraiâ—â—â—â—y Two or moâ—e of the Inhabitants where the said Distress â—s Taken and theâ—e to be Sold by the said Officer for payment of the said Money and the Over-plus coming by the said Sale if any be over and above the Charges of Taking and Keéping the said Distress to be immediately restored to the Owner thereof And if any Person or Persons Assessed by this Act shall Refuse or Neglect to pay the summ or summs so Assessed by the space of Ten Days after Demand as aforesaid where no sufficient Distress can or may be found whereby the same may be Levyed in every such Case Threé of the Commissiones by this Act appointed for any such City County or place are hereby Authorized by Warrants under their Hands and Seals to commit such person or persons to the Common Goal there to be kept without Bail or Mainprize untill payment shall be made And if any Person certified Assessed or Rated find him or herself agrieved with such Assessing or Rating and do within Five Days after Demand thereof make Complaint to the said Commissioners they or any Threé or more of them whereof two shall be of the Commissioners who Signed or Allowed his or her Rate shall and may within Seaven Days next after such Complaint particularly Examine the Party so Complaining upon his or her Oath touching the same and upon due Examination or Knowledge thereof Abate Defaulk Encrease or Inlarge the said Assessments and the same so Abated Encreased or Enlarged shall be Estreated by them into the Exchequer in manner aforesaid And to that end the said Commissioners are hereby Required to Meét together for the Determining such Complaints and Appeals accordingly And be it further Enacted by the Authority aforesaid That every Person to be Rated by this Act shall be Rated at such place where he or she with his or her Family shall be Resident at the time of the Execution of this Act. And that every person not being a Housholder nor having a certain place for Abode and all Servants shall be Taxed at the place where they are Resident at the time of the Execution of this Act. The Tax upon such Servants to be paid by their respective Masters or Mistresses and to be Deducted out of their Wages which Deduction the said Master or Mistress is hereby Impowered to make Provided always That if any person having several Mansion-Houses or places of Residence shall be double Charged by Vertue of this Act that upon Certificate made by Two or more of the Commissioners for the County City or Place which Certificate the said Commissioners are hereby Required to give without Delay Feé or Reward of his or her Personal Residence under their Hands and Seals of the Summ or Summs there charged upon him or them or in what Capacity or Respect he or they were so Charged and upon Oath made of such Certificate before any Iustice of the Peace of the County or place where such Certificate shall be made which Oath the said Iustice of the Peace is hereby Authorized to Administer then the Person or Persons so doubly Charged shall for so much as shall be certified be Discharged in every other County City or Place And if any Person at the time of the Assessing shall be out of the Realm such person shall be Rated where such person was last abiding within the Realm And if any person that ought to be Taxed by Vertue of this Act by changing his place of Residence or by Fraud or Covin shall Escape from the Taxation and not be Taxed and the same be proved before the Commissioners or any Two of them or two Iustices of the Peace of the County where such person Dwelleth or Resideth at any time within Twelve Months next ensuing after such Taxation made every person that shall so Escape from the said Taxation and Payment shall be Charged upon proof thereof at the double Value of so much as he should or ought to have beén Taxed by this Act the said double Value upon Certificate thereof made into the Exchequer by the Commissioners or Iustices before whom such proof shall be made to be Levyed of the Goods Chattles Lands and Tenements of such persons towards the Supply aforesaid Provided always That the Commissioners within any County or place within their respective Limits or the major part of them shall Tax and Assess every other Commissioner joyned with them And the Commissioners within their Division shall Assess every Assessor within their Division and as well all Summs upon every of the said Commissioners and Assessors as the Assessments Made and Presented by the Presenters as aforesaid shall be Written Estreated Levyed and Gathered
as the same should and ought to have beén if the said Commissioners had not beén Named Commissioners And be it further Enacted by the Authority aforesaid That if any Assessor Collector Receiver or any other Person appointed by the Commissioners shall wilfully neglect or refuse to perform his Duty in the due and speédy Execution of this present Act the said respective Commissioners or any two or more of them may and shall by vertue of this Act have Power and Authority to commit such Assessor Collector or Receiver to Goal till he or they have done his or their Duty according to this Act or to impose on such person or persons so refusing or neglecting their Duties any Fine not exceéding Twenty pounds for any one Offence at their Discretion the same to be Levyed and Certified as aforesaid into His Majesty's Court of Exchequer and Charged upon the respective Receivers 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 of all the Monies received by them of the said Collectors and of the payment thereof 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 be forthwith Levyed and paid according to the true intent and meaning of this Act And in case of any Controversy arising between the said Commissioners concerning the said Rates or Assessments the Commissioners that shall be concerned therein shall have no Voice but shall withdraw during the Debate of such Controversy until it be 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 be thought fit upon such Commissioners so refusing to withdraw not exceéding Twenty pounds and to cause the same to be Levyed and Paid as other Fines to be imposed by vertue of this Act are to be Levyed 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 be heard and finally determined by Threé or more of the Commissioners upon Complaint thereof to them made by any person or persons thereby grieved without further Trouble or Sute in Law And the said Receiver-General his Deputy or Deputies shall give acquittances Gratis to the said Barony-Receivers who shall likewise give Acquittances Gratis to the said Parish-Collectors for all Monies of them respectively Received in pursuance of this Act which Acquittances shall be a full Discharge to said Collectors respectively And the said Collectors shall make and deliver to the said Receivers-General their Deputy or Deputies a perfect Schedule fairly written in Parchment under their Hands and Seals Signed and Allowed by any two or more of the respective Commissioners containing the Names and Surnames and places of aboad of every person within their respective Collection that shall make default of payment of any the Summs that shall be Rated or Assessed on such person by vertue of this Act and the Summ and Summs charged on every such person the same to be returned by him into His Majesty's Exchequer whereupon every such person making default of Payment may be charged by Process of the said Court according to the Course thereof in that behalf And be it further Enacted by the Authority aforesaid That no Letters Patents Granted by the King or late Queén's Majesties or any of their Royal Predecessors or to be Granted by His Majesty to any person or persons Cities Buroughs or Towns Corporate within this Realm or any manner of Liberties Priviledges or Exemptions from Subsidies Tolls Taxes Assessments or Aids shall be construed or taken to exempt any person or persons City Burough or Town Corporate or any of the Inhabitants of the same from the Burthen or Charge of any Summ or Summs of Money Granted by this Act and all Non-Obstantes in such Letters Patents for any such purpose or intent are declared to be void and of none effect And be it further Enacted by the Authority aforesaid That all Constables Head-Buroughs and other His Majesty's Officers shall and are hereby Required and Enjoyned to be respectively Aiding and Assisting in the execution of this Act and to obey and execute such Precepts or Warrants as shall be to them Directed in that behalf by the respective Commissioners hereby appointed or to any two or more of them And be it further Enacted by the Authority aforesaid That if any Action Plaint Sute or Information shall be Commenced or Prosecuted against any person or persons for what he or they shall do in pursuance or in Execution of this Act such person or persons so Sued in any Court whatsoever shall or may plead the General Issue not Guilty and upon any Issue joyned may give this Act and the Special Matter in Evidence and if the Plantiff or Prosecutor shall become Non-Sute or forbear further Prosecution or suffer Discontinuance or if a Verdict pass against him the Defendant and Defendants shall recover Treble Costs for which they shall have the like remedy as in case where Costs by Law are given to the Defendant And be it further Enacted by the Authority aforesaid That the respective Parents Guardians and Tutors of every person under the age of One and twenty Years shall upon Default of payment of such person and upon demand pay what is due and payable by this Act for every such person Residing in their Family or under their Tuition as before herein is mentioned And be it further Enacted by the Authority aforesaid That all Money due and payable by this Act shall be paid by the particular Collectors of the respective Counties Cities Buroughs Towns Parishes and places who shall Collect the same unto the respective Barony Receivers who shall pay the same unto such Receiver or Receivers as shall by their Excellencies the Lords Iustices or other Chief Governour for the time being be appointed as before is mentioned And be it further Enacted by the Authority aforesaid That the particular Collectors for payment of any Summs by them received unto such Barony-Receiver or Receivers shall not be oblidged to Travel above Twenty Miles from the place of their Habitation And be it further Enacted by the Authority aforesaid That every Receiver of any Hundred Barony or Division from time to time within the space of one Month next after he shall have received the full Summ that shall be Charged upon any Hundred Barony or Division for each particular Quarterly Payments that is to be made to such Receiver by Vertue of this Act shall give the Commissioners who shall act in such Hundred Barony or Division a Receipt under his Hand and Seal acknowledging his Receipt of the full summ Charged upon such Hundred Barony or Division
for such particular payment and the Receipt of such Receiver or Receivers as shall be appointed by the Lords Iustices of this Kingdom or other Chief Governour or Governours of this Realm for the time being as aforesaid to every Collector of any Barony Hundred or Division for so much of the said Assessments as shall be contained in such Receipt shall be a full Discharge to such Barony Hundred or Division against His Majesty His Heirs and Successors And for preventing such Vexations as might be occasioned by such Persons as shall be appointed to make Returns of such person and persons as make default of payment of the summ or summs on him or them Assessed by this Act. And to the intent such person or persons may Return true Account or Accounts into His Majesty's Court of Exchequer of such summ of Money as shall not be Received by them and every of them their and every of their Deputy and Deputies Be it Enacted by the Authority aforesaid That if any such person shall Return or Certifie into the said Court any Summ or Summs of Money to be in Arrear or Vnpaid after the same hath been Received such person or persons so making such Return or Returns or shall cause any person or persons to be Set Insuper in the said Court for any Summ or Summs of Money that hath beén so Received that then every such person or persons making such Returns shall forfeit to every person or persons that shall be Molested Vexed or Damaged by reason of such unjust Certificate return or setting Insuper treble Damages that shall be thereby occasioned the said Damages to be recovered by Action of Debt Bill Plaint or Information in which no Essoin Protection or Wager of Law shall be allowed nor any more then one Imparlance and shall also Forfeit unto His Majesty His Heirs and Successors double the Summ that shall be so unjustly certified or returned or caused to be set Insuper Provided always That all Penalties and Forfeitures to be incurred for any Offences against this Act for which there is no way for Levying herein before Prescribed or Appointed shall be Levyed by Warrant of any Two or more of the respective Commissioners of the Division or place where any such Offence was or shall be committed by Distress and Sale of the Goods of the Offenders rendering the Overplus to the Owner thereof after Deduction of reasonable Charges for Distraining the same And be it further Enacted by the Authority aforesaid That the Commissioners in every County at the General Meéting to be by them appointed after all Appeals shall be first determined shall cause Duplicates of the whole summs Charged within every Hundred Barony Ward or place Rated and Assessed in such County in pursuance of this Act without naming the persons to be fairly Written in Parchment and Assertained under Threé or more of their Hands respectively to each Duplicate and the same so by them Subscribed and Assertained shall be jointly and together delivered to the Sheriff of such County and be by him Transmitted to the Exchequer at or before the Twenty eighth Day of February in the Year of our Lord One thousand Six hundred Ninety seaven Provided always That no person shall be capable of Acting as a Commissioner in the Execution of this Act before he shall take the Oaths and Subscribe the Declaration appointed by this Act viz. YOU shall Swear That you will duly Execute the Act Intituled An Act for Granting a Supply to His Majesty by Raising Money by way of a Poll as a Commissioner according to your best Skill and Knowledge without Favour or Affection So help you God I A. B. do Sincerely Promise and Swear That I will be Faithful and bear True Allegiance to His Majesty King WILLIAM So help me God I A. B. do Swear That I do from my Heart Abhor Detest and Abjure as Impious and Heretical that Damnable Doctrine and Position that Princes Excommunicated or Deprived by the Pope or any Authority of the See of ROME may be Deposed or Murdered by their Subjects or any other whatsoever And I do Declare that no Foreign Prince Person Prelate State or Potentate hath or ought to have any Jurisdiction Power Superiority Preheminence or Authority Ecclesiastical or Spiritual within this Realm So help me God I A. B Do Solemnly and Sincerely in the presence of God Profess Testifie and Declare that I do believe that in the Sacrament of the Lords-Supper there is not any Transubstantiation of the Elements of Bread and Wine into the Body and Blood of Christ at or after the Consecration thereof by any Person whatsoever And that the Invocation and Adoration of the Virgin MARY or any other Saint and the Sacrifice of the Mass as they are now Used in the Church of ROME are Superstitious and Idolatrous And I do Solemnly in the presence of God Profess Testifie and Declare That I do make this Declaration and every part thereof in the Plain and Ordinary Sense of the Words Read unto me as they are commonly understood by Protestants without any Evasion Equivocation or Mental Reservation whatsoever and without any Dispensation already Granted me for this purpose by the Pope or any other Authority or Person whatsoever or without Dispensation from any Person or Authority whatsoever or without believing that I am or can be Acquitted before God or Man or Absolved of this Declaration or any part thereof although the Pope or any other Person or Persons or Power whatsoever should Dispence with or Annul the same or Declare that it was Null and Void from the Beginning Which said Two last Oaths and Declarations are the same Oaths and Declaration intended also to be Administred to and be Made and Subscribed by such not being Quakers as already have not taken the said Oaths and Subscribed the said Declaration to Excuse them from paying double as aforesaid Which Oaths and Declaration it shall and may be Lawful for any Two or more of the Commissioners to Administer and take And they are hereby Authorized and Required to Administer and take the same to and from 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 he shall have taken the said Oaths and Made and Subscribed the said Declaration he shall Forfeit to His Majesty the Summ of Two hundred pounds And be it further Enacted by the Authority aforesaid That every Housholder shall upon demand of the respective Assessors of the several 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 His Majesty the Summ of Ten pounds to be Levyed and Recovered in such manner as other Penalties in this Act mentioned are to be Levyed and Recovered And be it further Enacted and Declared that wherever any person or persons shall or may be liable to be Taxed by vertue of this Act in two or more Qualifications or Capacities and shall also be so Taxed that such person shall only pay in one of the said Capacities or Qualifications that is in such Capacity or Qualification which is most Beneficial for His Majesty And be it further Enacted That whereas there are several Summs of Money due to the People of this Kingdom for Debts Stated and unstated due by the Army for Quarters before the Four and Twentieth of June One Thousand Six Hundred Ninety Two that whatsoever Summ or Summs of Money shall be raised Levyed or Collected by vertue of this Act over and above One Hundred Thousand Pounds Sterling payable in the first place unto His Majesty shall and may be Paid and applied towards the Discharge of the said Country Debts Stated and Vnstated in just and equal proportions as the several Debts so due bear proportion to the whole of the said Debts Provided alwaies and be it further Enacted That no Foreign Protestant Refugee nor any person who served as a Private Soldier in London-derry or Eneskillen during the late Seige of London-derry and all Common Soldiers in His Majesty's Army and Seamen in His Majesty's Fleét all Matrosses in the Train of Artillery and all Protestants who shall come into this Kingdom after the Sixth Day of November One Thousand Six Hundred Ninety Seaven who have not now any Estate or Interest in this Kingdom shall be wholy exempt from paying any Summ whatsoever towards this present Poll. And for as much great Abuses have formerly beén Committed to the prejudice of His Majesty in the execution of the former Poll Act under pretence of appealing against Assessments made which Appeals having been once heard and the Commissioners not having relived the party Appealing but judging him not to be Reliveable within the intention of the said Act the said parties have notwithstanding beén afterwards Relived by other Commissioners of Appeals who have taken on them to re-examine the said Appeal formerly heard and determined Be it further Enacted That no Appeal being once heard and determined shall be re-heard or Re-examined nor any new Appeal be received for any matter upon which or upon any part of which the said party hath formerly Lodged his Appeal and beén heard to the same FINIS