And you and your respective Deputies are to know and understand the Parti­culars following:

I.

That all and every Fire-hearth and Stove, which upon the 25. day of March 1662. was, or should after that time be, in any dwelling or other house and edifice, &c. whether in a Chimny, or in any part of such house, edifice, &c. (other then such as in the Acts are excepted) is chargeable and charged with the Duty.

II.

That all persons (living in houses ha­ving less then three Chimneys, Fire-hearths and Stoves in them) who do receive weekly or monthly Contributi­on for their support from the Parish wherein they live respectively, are ab­solutely freed and discharged from the Duty.

III.

That no Person ought to be charged with the Duty who shall produce or be comprehended in a Certificate made (in all points) as is directed by the Act: Provided, that the house wherein the party liveth be not a divided house, nor hath any Land, Garden, Orchard, [Page 4] or Out-housing (belonging thereunto) lett apart from the same; (in which case the Landlord onely ought to be char­ged: (and also Provided such house have not above two Chimneys, Fire-hearths, and Stoves therein.

IV.

That such a Certificate must com­prehend all the joint qualifications of a Pauper, as the same are expresly descri­bed in the first Act, and cannot be warranted if any one or more of them be omitted therein. That is to say, If either the house wherein the party certified for doth inhabit be of grea­ter value then twenty shillings per an­num upon the full improved rent, or that the person so inhabiting, or any other using the same, hath, useth or occupieth any Lands or Tenements of their own or others of the yearly value of twenty shillings per annum, or hath any Lands, Tenements, Goods or Chat­tels, of the value of ten pound in their own possession, or in the possession of any other in trust for them; the said Cer­tificate is illegall and void.

V.

That the said Certificate must be signed by the Minister of the Parish, and by one or more of the Church-wardens or Collectors for the Poor, and allowed under the hands of two Justices of the Peace; otherwise it is not sufficient.

VI.

That such a Certificate discharges no person farther then for the year where­in the same is made; (that is to say) a Certificate made in 1669. cannot dis­charge the Duty due in the year 1670.

VII.

That no Certificate made contrary unto, or not fully agreeing in all the be­fore-mentioned requisites of a Legal Certificate, can bind up or hinder you or your Deputies from levying His Maje­stie's Duty.

VIII.

That forasmuch as all Legal Certifi­cates are necessary Vouchers for the dis­charge of so much upon your Accompts, you and your Deputies (upon allow­ance [Page 6] of such) are to take them in, and withall to be carefull that the persons concerned may be put to no farther trouble for that year.

IX.

That in case a Certificate be made for more then one person, and you or any of your Deputies (upon enquiry) shall have good information, that any person or persons comprehended there­in are unduly certified for, and the same shall be made to appear to any of the Justices who allowed the said Certifi­cate, and he shall thereupon order the name or names of such persons to be struck out of the same; then it will be requisite, that the said Justices do certifie in the said Certificate, or on the backside thereof, the name or names so struck out, that such may have no pretence to be exempted thereby, but stand as liable to the Duty, as if they had never been inser­ted therein.

X.

That all Blowing-houses and Stamp-furnaces, or Kilns, or private Ovens, and all Hearths or Stoves within the [Page 7] Site of any Hospital or Alms-house for the relief of poor people, whose Endowment and Revenue exceeds not in true value one hundred pounds per annum, are clearly exempt from being charged with the Duty: But the Hearth of a Chimny within any Kitchin, Back-house or Out-house, remains charged with the Duty, though the Hearths of the private Ovens, Furnaces or Oast-holes within or belonging to such Chimny be exempted.

XI.

That by Blowing-houses and Stamp-furnaces you are to understand Smel­ting-houses, or houses wherein the Mineral or Oar is melted down into Metal; and by private Ovens, such O­vens wherein provisions for the family onely (and not for gain) are baked or dressed.

XII.

That the Duty for all empty or void houses is to be charged and levied upon the Landlord or Owner of such house or houses, as Occupier thereof, till some other person inhabiteth therein: But [Page 8] no Landlord or Owner of any house, edifice, &c. ought to be charged with the Duty while there is a Tenant or any other Occupier dwelling therein, unless in the cases following. ‘Where the Landlord or Owner hath lett any part of the Land, Gardens, Orchards, or Out-housing, formerly belonging to any house, apart from the same, or hath divided a house into lesser Tenements, and hath lett the same to a person that is or may be exempted by Law.’ Nevertheless, you are directed to forbear to charge the Fire-hearths or Chimneys in houses or parts of houses new erected with the Duty, until the next half-year-day after such house or houses are or shall be inhabited.

XIII.

That the Duty may at any time after the half-yearly-feasts whereon the same groweth due to His Majesty be deman­ded & received by you or your Deputies; [Page 9] But it cannot be levied by distress with­out the assistance of a Constable, Tyth­ing-man, or other publick or proper Officer of the place, (if any such be, o­therwise without) and that in the day-time onely, nor till at least one hour af­ter the first demand thereof.

XIV.

That the Distress is to be taken in the house for which the Duty is answera­ble, if it can conveniently be made therein; otherwise in any part of the out-housing, yards or land belonging and adjoyning thereunto.

XV.

That though after one hour of the first demand of the Duty; you or your Deputy (accompanied with a Consta­ble, &c.) may proceed to distress; yet if the person who ought to pay the Du­ty, or any other in behalf of him or her, shall tender the same before distress be made, or (being made) before it shall be carried out of the house or ground upon which it shall be taken, the Duty so tendred is to be accepted of, and the goods so distreined are to be re-delive­red [Page 10] and restored without any farther Charge.

XVI.

That goods legally distreined may be left (as His Majestie's goods) in the hands of the Constable or other person at discretion, and may (for the Owners conveniency) be kept some reasonable time if undisposed of: But if the said Owner do neglect or refuse to redeem them, they are to be sold at the best price can be gotten, and the overplus ( if any ) above the Duty and Charge is to be returned to the said Owner: And if the goods yield not so much as the Duty and lawfull Charge amounteth unto, a farther distress may be made for the remainder.

XVII.

That though the Charge of distrein­ing (not exceeding the moiety of the Duty) be allowed; yet there ought to be no more taken in such case then (bona fide) the real Charge amounteth unto.

XVIII.

That you and your respective Depu­ties are to give plain and distinct Acquit­tances for what you shall receive, and that freely, without Fee or Reward, ascertaining therein the time when the Duty so received became due; and to advise persons to keep them safe, to pre­vent inconveniences that may happen by non-producing of them when necessi­ty may require it.

XIX.

That no person can be distreined or molested for any Duty or Arrears there­of that hath been due above two years.

XX.

That if you or any of your Deputies shall be injured or opposed in the per­formance of your duties, you are to repair to the next Justice of the Peace, and make Oath before him thereof, and require such Relief of him as the Law directs.

XXI.

That no person can be chargeable [Page 12] with more then one half years Duty before he or she taketh or entreth into a relin­quished house, though there should be an Arrear of full two years Duty, or less, for or upon the said house.

XXII.

That the stopping up, defacing, cover­ing or concealing of any chargeable Chim­ny, Hearth, or Stove, doth not discharge the Duty payable for such Hearth; but whosoever shall do the same fraudulently, shall, for such Offence, (being proved as the Act directs) pay double the value of the said Duty: Nevertheless, if the whole Chimny wherein such charge­able Hearth was shall be destroyed, demolished, or quite taken down, in such Case the Duty for such Hearth or Hearths ought not to be exacted, the same be­ing a Decrease, for which the Owner or Occupier may lawfully claim an al­lowance.

XXIII.

That no Fire-hearth within a Chim­ny standing in whole or in part, is to be discharged from the Duty, under pre­tence that the same was stopped up, [Page 13] defaced, or covered, before the Act, un­less Affidavit be made, that the same was so done before the 26. day of March 1662. which Affidavits you are to preserve, and return with your Accompt.

XXIV.

That a Person inhabiting any house, &c. wherein is above two Chimneys, Fire-hearths or Stoves, (except an Alms-house or Hospital excepted) cannot be ex­empted from the Duty upon any pretext whatsoever.

XXV.

That no Person or Persons are to be re­turned into the Exchequer in order to the issuing of any Process thence against them in default of payment of the Duty, where a portable and valuable Distress may be had and taken within or about the house (or grounds belonging thereunto) for which the Duty is answerable. But in the Cases following, you or your Deputies may have recourse unto his Majesties Court of Exchequer for recovery of His Majesties Duty, by such legal and proper Remedies as you shall from time to time be directed to pursue.

• [Page 14]1. When the person owing the Duty is dead, and the Executors or Administrators live not in the house for which the Duty is pay­able.
• 2. When a party removes out of a house owing more then one half years Duty, or when (but half a year) the house lies void for a­bove one half after his or her re­moval.
• 3. In the case of Empty houses, or of houses from which Land, &c is lett, or of divided houses (for­merly chargeable) lett unto Pau­pers.
• 4. When the persons who owe the Duty are priviledged, or do claim priviledge of Exemption from Di­stress.
• 5. When the Duty demanded is pay­able, but denied to be chargeable by the Act, and the party will not set out a Distress in order to a Trial at Law.
• 6. Where a portable and valuable Distress cannot be made or taken upon the Premisses, and yet the Persons able to answer the Duty.
• [Page 15]7. When persons shall wilfully shut their doors against you or your Deputies, thereby to prevent the Levying of the Duty.