all and every person and perfons who are or fhall be any way intituled to fuch rents and annual payments, are hereby required to allow fuch deductions and payments upon the receipt of the refidue of fuch moneys as shall be due and payable to them, as aforefaid; and all tenants are hereby faved harmless from, any further payment of the twelve pence in the pound fo deducted, as fully and amply as if the fame had been paid into his Maje jefties exchequer, or to fuch creditor or other perfon to whom the fame would otherwise have become due and payable.

VII. And be it further enacted by the authority aforesaid, That for the better affeffing, ordering, levying and collecting of the several fums of money fo as aforefaid limited and appointed to be paid, and for the more effectual putting of this prefent act in execution, it shall and may be lawful for their Majefties to iffue out, or cause to be iffued out under the great feal of England, fuch and so many commiffions as their Majefties shall think fit, and therein and thereby to nominate, conftitute and appoint fuch and so many perfons being refident, and having real estates to the value of one hundred pounds a year, in the respective counties or fhires for which they shall be so nominated to be commiffioners for putting this present act in execution, and also fo many of them to be of a quorum as their Majefties shall think convenient for the execution of this act; which faid commiffioners fo as aforefaid to be nominated and appointed, fhall in the refpective counties, cities, boroughs, divifions, towns and places for which they fhall be appointed commiffioners respectively, meet together at the most usual or common place of meeting within each of the faid counties, cities, boroughs, divifions, towns and places respectively, at or before the third day of September, which shall be in the year of our Lord one thousand fix hundred eighty nine, or fuch other day as their Majefties by their commiffion fhall appoint; and the faid commiffioners, or so many of them as shall be prefent at the first general meeting, or the major part of them, may by their confents and agreements divide as well themselves as other the commiffioners not then prefent, for the execution of this act, in hundreds, lathes, wapentakes, rapes, wards, towns and other places within their limits, privileged or not privileged, in fuch manner and form as to them fhall feem expedient; and fhall direct their feveral or joynt preeept or precepts to fuch inhabitants, high conftables, petty conftables, bailiffs, and other like officers and minifters, and fuch number of them as they in their difcretions shall think most convenient, requiring them to appear before the faid commiffioners at fuch place and time, not exceeding ten days, as they fhall appoint; and at fuch their appearances the faid commiffioners fhall openly read or cause to be read unto them, the rates and affeffments in this act mentioned, and alfo openly declare the effect of their charge to them, and how, and in what manner they ought and fhould make their certificates, and how they Qught to proceed in the execution of this act, according to the rates aforefaid; and if any high conftables, petty conftables,

bailiffs,

bailiffs, inhabitants, or other officers or minifters to whom any precept shall be directed, fhall abfent themselves, without lawful excufe to be made out by the oaths of two credible witnesses, or if any perfon appearing fhall refufe to ferve, then every fuch perfon fo making default, or refufing to ferve, fhall for every time of fuch default or refufal, forfeit and lofe unto their Majefties fuch fum as the commiffioners, or the major part of them being present, shall think fit, not exceeding the fum of forty fhillings: and at or after fuch general meeting had, and charge given as aforefaid, the faid commiffioners fhall take care that warrants be iffued forth, and directed to two at the least of the most able and fufficient inhabitants of each parish, township or place within their respective divifions, thereby appointing and requiring them to be affeffors of all and every the rates and duties by this act impofed, and shall therein alfo appoint and prefix a certain day and place for the faid affeffors to appear before them, and to bring in their certificates in writing, of the names and firnames of every perfon dwelling and refiding within the limits of those places with which they fhall be charged, and of the fubstances and values of every of them in goods, chattels, or other perfonal estate, (ftock upon land, and goods ufed for houfholdftuff excepted) or in offices or imployments of profit: and the faid affeffors are therein alfo to be required, and are hereby enjoyned to ascertain and inform themselves by all lawful ways and means they can, of the true and full rate and valuation of the true yearly rents and profits of all manors, meffuages, lands, tenements, as alfo all quarries, mines of coal, tin, or lead, all iron-works and falt-works, allom mines or works, parks, chases, warrens, woods, underwoods, and copices, fishings, tythes, tolls, and other hereditaments, of what nature or kind foever, fituate, lying and being, happening and arifing within the limits of those places with which they fhall be charged; and being fo thereof ascertained they are to affefs all and every the faid manors, meffuages, lands, tenements and premiffes before appointed to be charged after the rate of twelve pence for every twenty fhillings of the true yearly value as the fame are let for, or are worth to be let at the time of the affeffing thereof as aforesaid, and to bring with them at the time and place fo as aforefaid prefixed for their appearance a certificate in writing of the faid alfeffment, and shall then also return the names of two or more able and fufficient perfons living within the limits and bounds of those parishes, townships, conftablewicks, or places where they fhall be chargeable refpectively, to be collectors of the money's to be paid to their Majefties by this act; for whofe paying in to the head collectors in manner hereafter mentioned, fuch moneys as they fhall be charged withal, the parish or place wherein they are fo imployed fhall be anfwerable. And if any affeffors fo as aforefaid appointed or to be appointed shall neglect or refuse to serve, or fhall make default at the time appointed for his appearance (not having a lawful excufe to be witneffed by the oaths of two credible witneffes, which oath the faid commiffioners,

3

Anno primio GULIELMI & MARIÆ. C.20. fioners, or any two of them have power to adminifter) every [1688. fuch affeffor fhall for every fuch neglect, refufal or default, forfeit and lofe unto their Majefties fuch fum as the commiffioners fhall think fit, not exceeding the fum of ten pounds: and every affeffor fo as aforefaid appointed or to be appointed, fhall before he take upon him the execution of the said imployment take an oath to be adminiftred in these words following;

YOU fhall fwear, well and truly to execute the duty of an

You

act, intituled, An act for a grant to their Majeflies of an aid of twelve pence in the pound for one year, for the neceflary defence of their realms, to be duly and impartially affeffed, according to the best of your skill and knowledge, and therein you shall spare no perfon for favour or affection, nor any person grieve for hatred or ill will;

So help you God.

Which oath any two commiffioners in the county where the faid affeffment is to be made have hereby power, and are required to administer.

VIII. And be it further enacted by the authority aforesaid, That the rates and affeffments upon all goods, chattels, perfonal estate, offices and publick places and imployments charged by this act shall be ascertained, and the certificates thereof returned to the commiffioners upon or before the twelfth day of October, one thousand fix hundred eighty nine, unless the commiffioners fhall think fit to give further time; and alfo the taxations and affeffments of the pound rate of twelve pence in the pound for every twenty fhillings of the yearly value of all meffuages, lands, tenements, hereditaments and premiffes charged by this act, fhall be made and afcertained, and the feveral and refpective certificates thereof returned in to the commiffioners, upon or before the twelfth day of October aforefaid, unless the commiffioners fhall think fit to give further time; and the faid af feffors are hereby required to give one copy of their certificates, or affeffments fairly written and subscribed by them unto the faid commiffioners by whom they were appointed, and the said commiffioners or any two or more of them are hereby ordered and required to caufe the faid feveral and refpective affeffments to them delivered (if by them approved of) to be fairly written, and to fign and feal feveral duplicates or copies of the faid affeffments, and one of them fo figned and fealed, forthwith to deliver or caufe to be delivered unto the fubcollectors; and shall likewise deliver or cause to be delivered other copies thereof fo figned and fealed unto the head collectors and receivers general, according to their several and respective collections and receipts; and moreover the commiffioners shall cause a true copy or extract of the whole fums affeffed and charged within every hundred, lathe, wapentake, parish, ward, or place, rated or affeffed

in pursuance of this act, and of the whole fums rated or affeffed upon perfonal eftates, offices or employments, to be certified and tranfmitted into their Majesties court of exchequer, under the hands and feals of any two or more of the commiffioners, but without naming the perfons in fuch their certificates; and this the faid commiffioners shall cause to be done upon or before the twenty fifth day of November then next enfuing, or within thirty days after, all appeals to them made being first determined; and the King's remembrancer in the exchequer for the time being fhall, and is hereby required within three months after the duplicates of the laft payment fhall be tranfmitted to him, to transcribe all the schedules and duplicates of the fums returned to him, from and for every respective county, riding, city and town, and every hundred, wapentake, parish, divifion, town and place therein, in a book of parchment, in alphabetical order, and in a fair legible hand-writing; and within three months after the fame fhall be fo by him received, fhall tranfmit all and every the same schedules and duplicates to the office of the writer of the talleys, commonly called the auditors of the receipt of the exchequer, who is hereby likewise authorised and required to enter the fame in the like alphabetical order, in another book of parchment fairly written, to be provided for that purpose.

IX. And be it further enacted by the authority aforesaid, That the commiffioners, or any two or more of them, fhall iffue out their warrants or eftreats to the fubcollectors, under their hands and feals, thereby requiring them to levy and collect all and every the affeffments, and all the moneys and rates due thereupon, according to the duplicate thereof by them received, and according to the intent and fubfequent directions of this prefent act; which faid fubcollectors are hereby required to demand all and every the rates and affeffments herein mentioned, which are laid upon perfons in respect of their goods or offices, and to make fuch demands of the parties themselves within fix days after the receipt of fuch warrant, and to levy and pay in the fame, upon or before the seventh day of November in the year of our Lord one thousand fix hundred eighty nine, or within twenty days after, at fuch place as the commiffioners fhall appoint, unto their respective head collectors, who are hereby required to call upon, and haften their fubcollectors to the faid payment; and at or upon the fourteenth day of November then next enfuing, or within twenty days after, to levy by warrant under the hands and feals of any two or more of the faid commiffioners, by diftrefs upon the fubcollectors refpectively, fuch fum and fums of money, as by him or them ought to have been paid, and is, or are not paid by reafon of his failure in doing his duty according to the directions of this act, so as every head collector may make payment unto the receiver general of the faid county, city, or place, the full fums by him to be paid on the thirtieth day of November aforefaid, or within twenty days after and the receiver general is likewife required to call upon and hasten the said head collectors, and to pay what he shall fo

receive

receive from the faid head collectors, into their Majefties receipt of exchequer, upon or before the first day of December aforesaid, or within thirty days after, to the end that all and every the rates and assessments, which by this act are impofed upon any perfon or perfons, in refpect of his or their goods and chattels, or offices or employments, may be speedily brought into their Majefties receipt of exchequer, and there paid in upon or before the faid first day of December, or within thirty days after, at one entire payment. And the faid fubcollectors are also required and enjoyned to levy one moiety of the pound rate charged upon all meffuages, lands, tenements, hereditaments and premiffes, as aforefaid, within fix days after the receipt of fuch warrants, and to pay the fame unto their respective head collectors, on or before the feventh day of November aforefaid, or within twenty days after; and the faid head collectors are to haften the faid fubcollectors; and in cafe the fame fhall not be collected by reafon of the neglect or failure of duty in the faid fubcollectors, the faid head collectors are to proceed against them by distress in like manner, and by like warrant as aforefaid. And every head collector is hereby required to make payment of what shall be so levied or received unto the receiver general of the faid county, city or place, upon or before the thirtieth day of November aforefaid, or within twenty days after; and the receiver general is likewife required to call upon and haften the said head collectors, and to pay what he shall receive from the faid head collectors unto their Majesties receipt of exchequer, upon or before the first day of December aforefaid, or within thirty days after, to the end that the first payment of the said pound rate of twelve pence in every twenty fhillings yearly, may by that time be fully answered and paid in to their Majefties: and the subcollectors fhall alfo levy the other moiety of the faid pound rate, charged as aforefaid, upon or before the feventh day of February then next enfuing, or within twenty days after, and fhall also pay the fame unto the faid head collectors upon or before the fourteenth day of February aforefaid, or within twenty days after; and the faid head collectors fhall make payment thereof to the receiver general of the faid county, city or place, upon or before the twenty eighth day of February aforefaid, or within twenty days after and the faid receiver general is alfo required to make payment of all which he fhall fo receive, into their Majefties receipt of exchequer, upon or before the first day of March then next enfuing, or within thirty days after, to the end that the fecond payment of the faid pound rate fo charged as aforefaid, may by that time be fully answered and paid in to their Majefties; and all commiffioners, collectors and receivers, are hereby required and enjoyned to apply themselves with all diligence to the most speedy and effectual execution of their several and refpective duties, that fo their Majefties fervice herein may not be delayed or hindred through any of their wilful neglect or default.

X. And