XIIIRates may be levied by Distress. No Distress to be made out of the City, unless Warrant be backed by a Magistrate of the County, &c.
And be it further enacted, That if any Person or Persons, Bodies Politic and Corporate, Guilds, Mysteries, Fraternities, and Brotherhoods, whether Corporate or not Corporate, or the Owners and Occupiers of Public Offices and Buildings, who shall be rated and assessed by virtue and in pursuance of this Act, shall refuse or neglect by the Space of Fourteen Days next after his or their respective Rate or Rates, Assessment or Assessments, shall be due and demanded by the Collector or Collectors, authorized and appointed either by the Alderman or his Deputy and Common Councilmen for the Time being in each Ward, or the major Part of them, or by the said Commissioners, in case the said Alderman Deputy and Common Councilmen, or the major Part of them, shall refuse, omit, and neglect to make the Rate Of Assessment, and appoint such Collectors as herein-after directed to collect and receive the same, such Demand being left in Writing by the said Collector or Collectors at the Land, House, Shop, Warehouse, Vault, Cellar, or other Tenement, Hereditaments, Premises, or other Property possessed, rented, or occupied by him, her, or them, to pay such Rate or Rates, Assessment or Assessments so demanded as aforesaid (unless Notice of Appeal -shall have been left as aforesaid), or if any such Notice be left, and if such Appeal shall not be made accordingly at the next Court of Mayor and Alderman of the said City as aforesaid; then and in every such Case it shall and may be lawful to and for such Collector or Collectors, every or any of them, having a Warrant or Warrants under the Hand and Seal of the Mayor or any other Magistrate of the said City, which Warrant or Warrants the said Collector and Collectors is and are hereby required to apply for, and the Mayor or any other Magistrate of the said City is hereby authorized and required to grant, and with the Assistance of a Constable or any Peace Officer of the Ward, County, City, or Liberty, where the Person on Persons, Party or Parties so refusing or neglecting shall reside, there to seize and distrain any of the Goods and Chattels of the Person or Persons so neglecting or refusing to pay; and if the same shall not be replevied, or such Rate or Assessment paid within Five Days next after such Distress made, together with the Costs and Charges thereof, then to appraise and sell so much and such Parts of the said Goods and Chattels as shall be sufficient to pay the said Rate or Assessment, and the Costs and Charges attending such Distress and Sale, returning the Overplus (if any) to the Owner or Owners of such Goods and Chattels; and the said Costs and Charges to be settled and allowed by the said Mayor or other Magistrate who shall have granted such Warrant or Warrants respectively: Provided always, that no such Distress shall by virtue of this Act be made out of the Limits of the said City or Liberties thereof, unless such Warrant or Warrants respectively shall be first backed or countersigned by some Magistrate of the County, City, or Liberty, where such Distress is proposed to be made, which Warrant or Warrants any Magistrate who shall be applied to for that Purpose shall forthwith and is hereby authorized and required to back or countersign without Fee or Reward.