A COMMISSION FOR The due and effectual Assessing and Levying of the fourth part of the yearly value of Lands, & of the yearly increase or profit of Stocks, and other Personal Estate in the Respective Precincts in IRELAND; for, and towards the Pay of the ARMY.  
IRELAND.  By the Commissioners of the Commonwealth of England for the Affairs of Ireland. 
WHereas, In and by one Act of Parliament, (Entitled An Act for the speedy and effectual Satisfaction of the Adventurers for Lands in Ireland, etc.) It is (amongst other things) enacted, That all Inhabitants, Owners, Occupiers and Tenants of Lands in Ireland, shall from and after the 24. of june next 1654. be charged to pay for the said Lands and Stock thereon, towards any public charge, no more than one fourth part (both for the Landlord & Tenant) of the true & full yearly value & profit of their respective Lands and Stock thereon; as by the said Act more at large appeareth. To the end therefore that the said Branch of the said Act may be duly put in execution, the Commissioners of the Revenue in every respective Precinct in Ireland, or any three or more of them within every Precinct respectively, are hereby authorized and required, to Tax, Assess and Levy upon all & every the Inhabitants, Owners, Occupiers & Tenants of Houses, Lands, Tenements, Tithes, Fishings, and other Heredi●aments; and upon all and every Fraternity, Guild, Corporation, Bodies-politic or Corporate, having or holding any Houses, Lands, Tithes, Wears, Fishings, or other Hereditaments; or any Rents, Annuities, or profits out of Lands, Tithes, Wears, Fishings, or other Hereditaments within their respective Precincts, the full fourth part of the true and yearly value of all and singular the said Houses, Lands, Tenements, Tithes, Fishings and other Hereditaments within the said Precincts respectively, according to the best improved Rate the same now is or may be let by the Landlord at the Rack without Stock thereupon. And likewise, the full fourth part of the yearly increase or profit of the Cattle, Seed-corn, and other Stock, and personal Estate belonging to or employed by all and every the Inhabitants, Owners, Occupiers and Tenants of Lands, within the said Precincts respectively, as Stock upon the said Lands; And also the full fourth part of the yearly increase or profit of all Stocks of money and goods employed by all and every person and persons within the said Precincts respectively in the way of Merchandise or trade; or in any other way whereby increase or profit doth accrue to the Owner: The said increase or profit of Stock and personal Estate to be computed according to the Rate of eight pounds for every hundred pounds, that the same shall be valued to be worth according to the best and most improved Rates; the fourth part whereof (That is to say, Forty shillings for every Hundred pounds in Stock) is to be assessed and levied as aforesaid, and so rateably for greater and lesser Stocks.  
And for the more due and effectual assessing and levying of the said fourth part, according to the Tenor of the said recited Act, The said Commissioners of Revenue in every respective Precinct, are hereby authorized and required to issue out their warrants, to any two or more of the most able and faithful men in every Barony, Division or Allotment within each Precinct, thereby requiring them, forthwith to value all and every the Houses, Lands, Tenements, tithes, Fishings, and other Hereditaments within their respective Baronies, Divisions or Alotments, according to the best improved yearly value the same now is or may be let by the Landlord, at the Rack without Stock thereupon: And likewise to value all Cattle, Seed-corn, and other Stock and personal Estate, yielding increase or profit, belonging to or employed by all and every the said Owners, Occupiers and Tenants of Lands, and other Inhabitants within their respective Baronies, Divisions or Allotments. And to cause the said yearly Value of the respective Lands, Tenements, Tithes, Fishings, and other Hereditaments in every respective persons holding, possession or occupation within their respective Baronies, Divisions or Allotments; together with the true value of the Cattle, Seed-corn, money, goods, and other Stock, and personal Estate yielding increase or profit, belonging to or employed by the said persons respectively; to be fairly written in a Parchment Roll or Book; Setting down at every man's name, the name and quantity of the Lands, Tenements, tithes, Fishings, and other Hereditaments he holdeth or occupieth; together with the name of the Owner or Proprietor thereof; and the true yearly Value of the same, according to the said best improved Rates: & in another distinct Column, the true yearly value of every particular persons Stock according to the said best improved Rates. And the said Rolls or Books being prepared as aforesaid, to return the same attested under their Hands unto the said Commissioners of Revenue respectively, before the six and twenty day of june next ensuing. And the said Commissioners of Revenue in every respective Precinct are required to return unto the Commissioners of the Commonwealth, before the tenth day of july next, Duplicates of the Rolls or Books (hereby appointed to be returned unto them, and to be perfected by them as aforesaid) of the true yearly Value of the Lands, Stock, and other personal Estate of every person within their respective Precinct.  
And for the better discovery of the true value of the said Lands and Stock as abovesaid, the said Commissioners of Revenue are by their said Warrants to authorise the said persons (whom, they shall appoint to value the same as aforesaid) to send for such persons as they shall think fit within their respective Baronies Divisions or Allotments; and to examine them touching the premises; and to use all other good ways and means for the discovery of the same; letting all persons concerned within their respective Baronies, Divisions or Allotments know, That if any person shall conceal the Number, quantity or kind of any part of his Estate, to the end the same may be freed or exempted from the Assessment or Duty aforesaid, The said Estate so concealed shall be seized to the use of the Commonwealth; which the Commissioners of Revenue in their respective Precincts, are hereby authorized to do; and to cause the same to be appraised, and sold in open Market, to such person or persons as shall give most for the same; and to cause the money for which the same shall be sold as aforesaid, to be paid in to the public Treasury of the Precinct, wherein the said Estate shall be so seized. And in all cases where the Commissioners of Revenue, or any of them, shall suspect that the Lands, Tenements, Tithes, Goods or Stock (so returned unto them as aforesaid) are by the said Returns undervalved; they or any three, or more of them, are hereby authorized and required, to make further inquiry of the true improved Value of such Lands, Tenements, Tithes, goods & Stock, so undervalved; and by all good ways and means to inform themselves of the true value of the same: And to that end, to send for persons, and (if they see cause) to examine them upon Oath, in all matters wherein such persons are not concerned, for the better discovery of the Truth of the premises; and thereupon to enlarge and increase the said Value to so much as they shall (by view, Enquiry or Examination, as aforesaid) find the same to be worth, more than what they were presented at by the said Returns; And to cause the said Returns to be altered in those particulars, and made agreeable to the said increased Value. And the said Returns being made and perfected as aforesaid, The said Commissioners of Revenue respectively, or any three or more of them, are hereby authorized & required to Tax & assess the fourth part of the true yearly value of all Lands, Tenements, Tithes, Fishings, and other Hereditaments without Stock thereupon; and of all Cattle, Seed-corne, money, goods and other Stock and personal Estate yielding increase or profit within their respective Precincts, according to the Values set down in the said Returns, and according to the Rates above specified: That is to say, for every hundred pounds by the year in Lands, Tenements, tithes, Fishings, & other Hereditaments five and twenty pounds; and for every hundred pounds in Stock, money, or other personal Estate yielding profit or increase, forty shillings And so rateably for greater & lesser proportions of Land and Stock, which Tax and Assess of the fourth part of the value of Lands, and of the fourth part of the increase or profit of Stock, and other personal Estate, is to be in lieu of all other Assessments, Contributions, and other public charge of that nature, for and in consideration of the said Lands and Stock, for one whole year commencing the six and twentieth day of june next ensuing, (At which time the present Assessments determine) and ending the six and twentieth day of june, which shall be in the year of our Lord 1655. And the said fourth part of the value of Land and increase of Stock, being taxed and assessed by the respective Commissioners of Revenue as aforesaid, they, or any three or more of them, are hereby required to cause the same to be Estreated, or fairly writ in a Parchment Roll, or paper Book, in several Estreates, Rolls or Books; That is to say, one Estreat for each Barony, Division or Allotment, wherein is to be comprised the Names, and Surnames of every person who is chargeable to pay the said Tax or Assess, within such Barony, Limit, or Division: and the Sum that every such person is to pay for the whole year, and how much thereof for Lands, and how much for Stock; and what every such person is to pay thereof quarterly. And the said Estreates, Rolls or Books, being prepared as aforesaid, and signed by the said Commissioners of the Revenue, and likewise entered in a Book, to remain with them as a Record; They, the said Commissioners of the Revenue, or any three or more of them, are hereby authorized and required, forthwith to nominate, appoint & authorise (by warrants under their Hands & Seals; and written at the end of every such Estreate, Roll or Book) two or more able & fit persons within every Barony, Limit or Division, to Collect and Levy the said Tax and Assess for the said year, ending the six and twentieth of june 1655. and to pay in the same to the Treasurer of the public Revenue within every respective Precinct. And upon neglect or refusal of payment of the said Tax or Assess, (after demand thereof made) to distrain for the same; And the distress so taken to drive, lead and carry away; and the same to detain and keep for the space of six days; and in case with in that time the Tax be not paid, Then the said Collectors are to be empowered by special Order in writing from the said Commissioners of Revenue, or any two or more of them, to make Sale of the said distress in open Market, to such person or persons as will give most for the same; and out of the proceed thereof, to pay and discharge the said Tax or Assess, due upon such person so distrained upon; together with such reasonable compensation for the taking and keeping of the said distress, as the Commissioners of the Revenue, or any two or more of them shall (by writing under their hands) award; rendering the overplus (if any be) to the Owner.  
And whereas the Monthly Assessments, are from and after the six and twentieth day of june next, to determine, whereby the Monthly pay of the Forces of the Army will be retarded, and thereby the said Forces will be necessitated to take free-quarters upon the Country (if some timely course be not taken to prevent the same) It is therefore hereby Ordered, That the said Commissioners of Revenue, or any three or more of them in their respective Precincts, do (in and by their said Warrants, to be issued as aforesaid for the Collecting of the said Tax) require the speedy Levying and Collecting of one Quarter part of the said Tax or Assess; and to cause the same to be paid to the Treasurer of the Public Revenue within every Respective Precinct, before the first day of August next ensueing, towards the pay and maintenance of the said Forces.  
And in case any person or persons shall refuse to execute such Warrants, Commissions or orders, as shall be directed unto him or them, for the ends and purposes aforesaid; or shall be found unfaithful or negligent in the performance of his or their duty in the premises: The said Commissioners of Revenue, or any three or more of them, are hereby impowered and authorized (upon certain knowledge of such refusal, neglect or misdemeanour, by examination of persons or otherwise) to set upon every such offendor, for every time they shall so offend, such fine and fines as they shall think fit and proportionable to the offence, not exceeding the sum of Five pounds for any one offence; and to cause the said fines to be leavyed upon the goods and other estate of such offenders respectively, and to be paid to the Treasurer of the Public Revenue of the Precinct where the offence is committed, for the use of the Commonwealth; And likewise to punish such offenders by imprisonment of their persons, there to remain for such time as they shall judge convenient without Bail: Provided, the time of their imprisonment for any one offence exceed not eight and twenty days. And the said Commissioners of Revenue or any three or more of them within their Precincts, are hereby further authorized to examine, hear and determine all differences and complaints, which shall happen between Land Lord and Tenant, or between any other persons, touching the proportioning the said Tax or Assess, in such way as shall be most agreeable to justice. For which end they are to take notice, that the Landlord is to pay the full fourth part of the whole Rent, Annuity, or other Provenue reserved upon or out of any Lands, Tyths, or other Hereditaments: and where Lands are of more value than the Rent, Annuity, or Provenue reserved for or out of the same, the Landlord is to allow to the Tenant out of the said Rent, Annuity, or other Provenue, one fourth part thereof towards the said Tax, and no more: And the Tenant is to pay for the said yearly value of the Land above the Rent, Annuity, or other Provenue reserved as aforesaid; except in case where the Tenant hath taken any Lands since the beginning of the late Rebellion, at a certain Rent to be paid his Landlord, over and above all Assessments and other public Charges payable out of the said Lands, whereby the Tenant, by covenant or promise is engaged to pay all Taxes and other public charge for or in respect of the said Lands; in which case the Landlord is to have the benefit of his bargain, and to receive his Rent entirely; and the Tenant is to pay the said whole Tax, according to his Agreement.  
And whereas it hath been the practice of many of the Irish Inhabitants to remove themselves, their Families and Stocks out of one Precinct in to another to avoid the payment of such public charge, as of right they ought to pay, and thereby the public Revenue hath been much diminished: It is hereby further Ordered and Declared, That where any Inhabitant shall (after that his Stock is valued as aforesaid) remove his said Stock out of the Precinct where the same shall be so valued and returned, as is herein before directed; such person and persons so removing his and their Stocks out of the Precinct where the same shall be first valued as aforesaid, without special licence in writing first had and obtained from the Commissioners of Revenue of the Precinct (out of which such person is to remove) or any three or more of them, shall nevertheless pay for his said Stock in the Precinct wherein the same was valued as aforesaid: And shall also be subject and liable to pay the full proportion for his said Stock in the Precinct into which such person shall remove. And the Commissioners of Revenue in every respective Precinct, are to cause the same to be leavyed accordingly: And the Inhabitants of every respective Town, Vill, or Parish where such person resides are to give timely notice to the Commissioners of Revenue of the Precinct, of such removal of Stocks our of the Town, Vill, or Parish, wherein the persons so removing do reside, upon pain of being liable to pay such proportion of Assessments as shall fall upon such Stocks as shall be so removed without licence, and thereby the public Revenue of the Precinct diminished. And all Officers of the Army, and all other Officers and Ministers of justice, and all other persons whatsoever, are to be aiding and assisting unto the said Commissioners of Revenue within their respective Precincts, and their subordinate Ministers, in the due execution of the power and trust hereby committed unto them, as often as they shall receive Warrants from the said Commissioners of Revenue in that behalf.  
DUBLIN, the 15. day of May 1654. Charles Fleetwood. Miles Corbet. Jo: Jones.   

ORdered by the said Commissioners, That this Commission be forthwith Printed and Published.  
Signed by order, etc. THO: HERBERT. Secretary   

DUBLIN, ¶ Printed by WILLIAM BLADEN, Anno Dom. 1654.