Land Tax Act 1688

1. Introductory Text

2. Grant of Rates on Personal Estates (after Payment of Debts,...

3. II. 12d. for every 20s. on Offices.

4. III. 12d. for every 20s. for Rents of Lands, Mines, Tythes, &c.

5. IV. Recital that many of such Lands, Mines, Tythes, &c. may be incumbered.

6. V. Their Majesties to appoint Commissioners for putting this Act in Execution.

7. VI. Rates to be ascertained, and Certificates returned to Commissioners, on or before Oct. 12, 1689. Commissioners may give further Time. Assessors to give Copy of Certificates, &c. to the Commissioners, and the Commissioners or Two of them, if they approve, to sign and seal Duplicates, and deliver the same to Receiver General, &c.

8. VII. Commissioners to issue their Estreats to the Subcollectors to levy Assessments.

9. VIII. Monies received by Subcollectors to be from Time to Time paid to Head Collectors.

10. IX. Allowance to the Clerks of Commissioners for transcribing Warrants, &c.

11. X. When Irfants chargeable, Parents, Guardians, &c. chargeable.

12. XI. Persons rated for Offices, to pay where Office executed.

13. XII. Remedy for Persons having several Mansion Houses, being doubly charged for Personal Estate.

14. XIII. The Power of Commissioners to tax other Commissioners; and also to tax the Assessors.

15. XIV. Shares in the New River, Thames Water Works, Hyde Park, and Marybone Waters, and Shares in the King's Printing House, how taxed.

16. XV. Rates payable by Peers to be received by a Collector nominated by the Peers.

17. XVI. Assessor, Collector, &c. neglecting his Duty, Commissioners may punish by Fine, not exceeding £5. to be levied and certified into the Exchequer. Commissioners may require Account from Receiver General.; If Failure in the Premises Commissioners to proceed forthwith.

18. XVII. Patents of Liberties no Exemption from Tax.

19. XVIII. Persons inhabiting in Cities. &c. not compelled to be Collectors out of the Limits of such City, &c.

20. XIX. Proviso for Universities, Windsor, Eaton, Winchester, and Westminster Colleges, Hospitals, Ahnshouses, and Free Schools, Readers, &c. in the said Universities. Christ's Hospital, St. Bartholomew, Bridewell, St. Thomas, and Bethlehem.

21. XX. Persons dwelling in one of the Parishes or Wards, &c. of London, or other Corporation, and having Goods, &c. in other Parishes, charged in the Parish, &c. where they dwell.

22. XXI. All Places which have been used

23. XXII. Where Lands unoccupied and no Distress can be had nor Owner found; Commissioners to certify unto the Exchequer; such Certificate a sufficient Charge upon the Person and Land; and Process out of Exchequer shall issue accordingly.

24. XXIII. At the Expiration of the Times prescribed for the Payment of the Rates, the Commissioners are to call before them the Collectors, and to examine and assure themselves of the several Payments; and in case of Failure in the Premises, Commissioners to proceed forthwith.

25. XXIV. Persons may lend Money to the Crown, on Security of Act, at £7 per cent. Such Money not to be assessed.

26. XXV. Repayment of such Monies how secured. Books provided.

27. XXVI. Proviso where several Tallies bear Date the same Day Paying subsequent Orders, if first demanded, no undue Preference, so as Money be reserved sufficient to satisfy preceding Orders; Interest to cease from the Time Money so reserved.

28. XXVII. Orders for Payment of Money so lent may be assigned by Indorsement. Memorial thereof made without Fee.

29. XXVIII. General Issue may be pleaded on Action brought for any Thing done in pursuance of Act. On Nonsuit, &c. Treble Costs.

30. XXIX. Proviso for Houses of Ambassadors, &c. Rates paid by Landlord.

31. XXX. Proviso for privileged and extra parochial Places.

32. XXXI. Proviso for Contracts between Landlord and Tenant as to Payment of Taxes.

33. XXXII. Commissioners not liable to Penalties of 25 Car. II. c. 2. for executing this Act.

34. XXXIII. From 24 June 1689 the Officers of the Exchequer to take only Three-farthings in the Pound out of Monies paid to Land Forces out of Monies arising by Act, &c.

35. XXXIV. Account to be rendered to the Commons in Parliament of Monies raised by this Act or any other Act of this Session.