Poll Tax Act 1691

XII. Commissioners Clerks 1d. in the Pound.

Persons assessed refusing to pay on Demand, Officer may distrain.; Proceedings thereon.; Persons assessed not paying in Ten Days, and where no sufficient Distress, Party imprisoned in Common Gaol without Bail.; Persons aggrieved by Rate, &c. may complain to Commissioners.; Commissioners to hear Complaint,; and may abate or increase Assessment.

And for the careful writing and transcribing the said Warrants Estreats and Duplicates in due time Be it further enacted that the Co[m]missioners Clerks who shall respectively performe the same shall by Warrant under three or more of the Co[m]missioners hands have and receive from the respective Receivers General their deputie or deputies one peny in the pound of all such moneys as they shall have received by vertue of such Warrants and Estreats who are hereby appointed to pay the same accordingly And if any person or persons shall refuse to pay the several su[m]m and su[m]ms and proportions appointed by this Act for such persons to pay upon demand made by the Officer or Collector of the place according to the Precepts or Estreats to him delivered by the said Co[m]missioners it shall be lawfull to and for such Officer or Collector (who is hereby thereunto authorized and required) for nonpayment thereof to distrain the Goods or Chattels of such person or persons and the distresse so taken to keep by the space of foure days att the costs and charges of the owners thereof and if the said owner doe not pay the su[m]m of money due by this Act within the said foure days then the said distresse to be appraized by two or more of the Inhabitants where the said distresse is taken and there to be sold by the said Officer for payment of the said money and the overplus comeing by the said Sale (if any be) over and above the charges of takeing and keeping the said distresse to be im[m]ediately restored to the owner thereof And if any person or persons assessed by this Act shall refuse or neglect to pay the su[m]m or su[m]ms so assessed by the space of ten days after demand as aforesaid where noe such sufficient distresse can or may be found whereby the the same may be levied in every such case three of the Co[m]missioners by this Act appointed for any such City County or Place are hereby authorized by Warrants under their hands and seales to com[m]itt such person or persons to the co[m]mon Goal there to bee kept without bail or mainprize until payment shall be made And if any person certifyed assessed or rated find him or herselfe agrieved with such assessing or rateing and doe within five days after demand thereof made, complaine to the said Co[m]missioners the said Co[m]missioners or any five or more of them (whereof two of the Co[m]missioners who signed or allowed his or her rate to be two) shall and may within seaven dayes next after such complaint particularly examine the party so complaining upon his or her oath touching the same and upon due examination or knowledge thereof abate defaulk increase or enlarge the said Assessment and the same soe abated increased or enlarged shall be estreated by them into the Exchequer in manner aforesaid and to that end the said Co[m]missioners are hereby required to meet together for the determining of such complaints and appeals accordingly.