Page:Ruffhead - The Statutes at Large - vol 9.djvu/632

158 place prefixed, the said Commissioners then and there being, or as many of them as shall be thereunto appointed by the Queenes Commission, shall cause to be called the said persons whose names shall be comprised in the said precept, as is aforesaid, for their examination. And if any of those persons which should be warned, as is aforesaid, to be examined, which at any time after the warning, and before the prefixed day, shall be within such place where he may have knowledge of his said appearance to be made, make default; and appeare not, unlesse a reasonable cause, or else a reasonable excuse, by the oathes of two credible persons before the said Commissioners, be truely alledged for his discharge, that then every of them so making default, to be taxed and charged to the Queenes Majestie, with and at the double summes of the rate that hee should or ought to have beene let at, for and after the best value of his land or substance upon him certified, if he had appeared by the discretion of the Commissioners there being, which Commissioners shall travell with ecery of the other persons so then and there appearing, whole names shall bee expressed in the said precept or precepts, and in whom any vehement suspect was or shall bee had in forme abovesaid, by all such wayes and meanes they can (other then by corporall oath) for their better knowledge of their bed value, either in hereditaments or possessions, either else in goods or debts.

VI. And that every spirituall person at either of the said taxations of the said Subfidy, shall be rated and set according to the rate abovesaid, of, and for every pound that the same spirituall person or any other to his use, hath by discent, bargen or purchase, in fee simple, fee taile, terme of life, terme of yeeres, by execution, by Ward, or by copy of Court roll, in any Manors, Lands, Tenements, Rents, Services, Offices, Fees, Corodies, Annuities, or Hereditaments, after the true just, and yeerely value thereof, after and according as other the Queenes Majesties subiects, borne within this realme, be charged in forme above remembred, so that it extend to the yeerely value of twenty shillings or above.

VII. And if any person certified or rated by vertue of this Act, be he Commissioner or other, to any manner of value doth find himselfe grieved with the same presentment, sessing or taxing, and thereupon complaine to the Commissioners before whom he shall be rated, sessed, or taxed, or before two of them, that then the said Commissioners shall by all wayes and meanes examine particularly and distinctly the person so complaining, and other his neighbours by their discretion of every his Lands and Tenements above specified, and of every his goods, chattels and debts above mentioned and after due examination and perfect knowledge thereof had and perceived by the said Commissioners, which shall have power by the authority aforesaid, the sssaid Commissioners or two of them to whom any such complaint shall bee made, by their discretions, upon the oath of the said person so complaining, may abate, defaulte, increase or enlarge the same Assessment, according as it shall appeare unto them just upon the same examination. And the same summe so abated, defaulted, increased or inlarged, to be estreated in forme as hereafter ensueth, so that he come before the estreats of the same assessing be delivered by the same Commissioners into the Queenes Majesties Exchequer. And if it bee prooved by witnesse, his owne confession, or other lawfull wayes or meanes, within a yeere after any such oath made, that the same person so taxed and sworne, was of any better or greater value in lands, goods, or other things above specified, at any time of the said oath, then the same person so sworne, did declare upon his said oath, that then every such person so offending, shall loose and forfeit to the Queenes Majesty so much in lawfull money of England, as the same person so sworne was set at or taxed to pay, and all persons let, rated and taxed, as is abovesaid, shall bee bound and charged by the same, and the summe or summes upon him set, to be due towards the payment of the said Subsidie, and to be levyed as hereafter shall be specified.

XVIII. And also it is enacted by the same authority, that every person to bee rated at the same taxation, as is aforesaid, shall be rated, taxed and set, and the summe on him set, to be levyed at such place where he and his family at the time of the same presentment to be made, shall keepe his house or dwelling, or where he then shall be most conversant, abiding or resiant, or shall have his most resort, and shall be best knowen at the time of the said certificat to be made, & no where else: and that no Commissioner of this Subsidy shall bee rated or taxed for his goods or lands, but in the Shire and other place where he shall be Commissioner. And that if any person chargeable to this Act, at the time of the said assessing, happen to be out of this Realme, and out of Wales, or farre from the place where he shall be knowen, then he to be set where he was last abiding in this Realme, & within Wales, and best knowen, & after the substance & value, and other profits of every person knowen by the examination, certificat, and other manner of wise as is aforesaid. The saide Commissioners, or as many of them as shall be appointed by the Queenes Majesties Commission, shall after the rate aforesaid, set and taxe every person according to the rate of the substance and value of his landes, goods and other profits whereby the greatest and most best summe, according to his most substance, by reason of this Act, might or may bee set or taxed.

IX. Provided alwayes, that every such person which shall be set or taxed for payment of and to this Subsidy, for and after the yeerely value of his Lands, Tenements and other reall possessions, or profits, at any of the said taxations, shall not be set and taxed for his goods and chattels, or other mooveable substance at the same taxations. And that hee that shall be charged or taxed for the same Subsidy, for his goods, chattels and other mooveables at any of the said taxations, shall not be charged, taxed or chargeable for his lands, or other reall possessions and profits abovesaid, at the same taxations, nor that any person be double charged for the said Subsidy, neither set or taxed at severall places by reason of this Act, any thing contained in this present Act notwithstanding.

XX. And that it be ordained by the said authority of this present Parliament, that no person having two manisons or two places to resort unto, or calling himselfe houshold servant, or waiting servant to the