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The Pamphlet Collection of Sir Robert Stout: Volume 14

45.—Alterations of the Act in 1696

page 194

45.—Alterations of the Act in 1696.

In 1696, alterations were again made in the land tax act. The statute 8 and 9 W. III. c. 6 granted 3s., and the statute 8 and 9 W. III. c. 24 an additional Is. in the pound on the true yearly value of real estate, which together made the same rate as in the four previous years, and in 1689. The statute 8 and 9 W. III. c. 6 imposed first a poll tax of 4s. 4d. on all persons "of what estate, degree, age, sex or condition soever" u, not receiving alms "of the parish where they dwell;" then over and above the said poll tax an additional personal tax of from 13d. in the pound to 4s. 4d. in the pound, according to the respective conditions of the parties x. Then personal estate, over and above the said personal duties, was to pay £15s. for every £100 y. The next two sections (ss. 7 and 8) relate to wholesale and retail traders, and farmers and graziers, &c., and make an instructive distinction between these respective classes of employers of labour and capital; for wholesale and retail traders, over and above the said personal duties, were to pay £2 10s. for every £100 of stock in trade z. while farmers, graziers, &c., over and above the said personal duties, were to pay 12s. for every £100 of quick (live) stock upon land a. And then the 10th Sect., after the following remarkable recital, viz., "to the intent the injustice and partiality which hath been manifestly practised in former taxations upon land may be avoided and remedied in the assessments upon lands, tenements, and hereditaments, intended to be made by virtue of this Act," enacts that all manors, lands, quarries, mines, parks, fishings, &c., annuities, rent charges, &c., as well within ancient demesne as without, shall be charged with the sum of 3s. in the pound b; and the same minute directions are repeated to ascertain the actual value at the time of levying the tax. But in one clause, which has been before quoted, the words somewhat vary, "and the said assessors being so ascertained of all and singular the premises aforesaid, they are to assess all and every the said manors, messuages, lands, tenements, and premises before appointed to be charged after the rate of 8s. for every 20s. of the full yearly value, taking care (where it can conveniently be done) to describe the names of the manors, farms, or other entire things that shall be so charged" c.

It is to be observed here that the words which in the previously cited acts followed the words "every 20s. of the full yearly value," viz., "as the same are let for or worth to be let at the time of assessing thereof," are omitted, and other words, merely enjoining exactness of description as to the names, are substituted in place of them.

u Sect. 1.

x Sects. 2, 3, 4. 5.

y Sect. 6.

z Sect. 7.

a Sect. 8.

b Sect. 10.

c Sect. 14.