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Stock of the Shire.
By Goods in most Cases, a Man may be rated as well
by Lands, but
not both by Goods and Lands, as it seemeth. |
Chap. 96. |
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The like you may see in divers Acts of Subsidies,
wherein there is usually
a special Proviso, That no person shall be taxed both for his Lands
and Goods, nor double rated. See the Acts of Subsidies, An. 7,
8, & 21 Jac.
& An. 27, 29, 31, 35, 39 & 43 Eliz. & 4 Car.
and yet see 4 E. 3. Br.
Customs 6. where a Tax of Ten pound was made by the Parishioners for
the amending of their Church, and was taxed to be levied of every
Plough-land six pence, and of every Cow one peny, and of every ten
Sheep half peny, and J. S. for his Land, Cows and Sheep, was
rated at
9 s. and was distrained for the same, and upon a Replevin by J.
S. sued, no
Exception was taken to the manner of rate imposed upon J. S.
But note,
that the said Tax was made by his consent, Et omnis consensus tollit
errorem.
Co. 5. 36, & 40. |
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So then he that hath both Lands and Goods shall
be charged by the
bet (of them both) but he is not to be double charged, sc. by the
one
and the other; and yet in some places they do use to charge one person
both by Lands and Goods: Which if it be warrantable by Law, yet
it
seemeth to be with this difference, sc. That where a Man occupieth
Land,
and also hath in his hands a great estate or stock of Merchandize, or be
also
a Clothier, Malster, or the like, that such person peradventure may be
charged by his Lands and also by such his Stocks; but for such Goods or
Stock of Cattle, whereby a Man doth occupy, compass, or manure his
Lands (as for Horses, Sheep Kine, &c. wherewith he stocketh his Land)
a
Man shall not be charged, sc. if he be charged by his Land, he shall
not
also be charged for such his Cattle which do manure the same Land. |
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Also where a Man is rated by his Goods, it seemeth
reasonable that
such Goods be rated after the value of Lands to be purchased, scil.
One
hundred pounds in Stock or Goods, to be rated after five or six pound per
annum in Lands. And so after the like proportion for a greater
or lesser
estate in Goods, Stock, Merchandise or the like. |
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Note, Where a man is charged by Goods, they must
be bona notabilia,
as it seemeth; and yet to the Subsidy, Men are rated not only buy their
Stock of Merchandize or Cattle, Corn, Housholdstuff or other moveable
Goods which are notabilia, but also to their Coin and Debts owing
to them
(deducting such Debts as they owe to others, and such Debts as be desperate:)
But there the party over-rated, upon his complaint tot eh Commissioners,
and his Oath taken before them, that his Goods, Coin or Debts
be not of such value (which Oath the said Commissioners are authorized
to take by the Statute) the said Commissioners may abate the said Assessments
according, as upon such examination shall appear to them just.
See the afore-cited Acts of Subsidies. |
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Also for Goods, a Man shall be charged only in that
town where the
Goods be at the time of the Assessment. Br. Quinz. 4 &
6. See the Statute
9 H. 4. c. 7. |
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Also if a Man be assessed for his Goods in D.
whenas he had no Goods
there, and be distrained for such Assessment, he may have an Action of
Trespass. B. Quinz. 3 & 4. |
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§. 4.
Officers. |
The Constables (or other Officers) and greater part
of the Parishioners
(upon a general warning given in the Church) assembled, may make
such Taxations by Law. See Coke 5, 6, 7. Fi. 49. |
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The like may be done by the Churchwarden and the
greater part of the
Parishioners, for Church charges. |
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