Taxation (No. 2) Act 1627

XIV. Remedy for Persons aggrieved by the Assessment.

And if any p[er]son certified or rated by vertue of this Acte whether he be a Co[m]missioner or other to any manner of value doth finde himselfe greived with the same p[re]sentment sessing or rating and thereuppon complaine to the Co[m]missioners before whome he shalbe called sessed or taxed or before two of them before the same taxacion be certified in the Court of Exchequer, that then the said Co[m]missioners or two of them shall by all waies and meanes examine particulerlie and distinctlie the p[er]son so complayning uppon his oath and other his neighbors by their discrecions of every his Lands and Tenements above specified and of every his goods chattells and debts above mencioned, And after due examinacion and p[er]fect knowledge thereof had and p[er]ceived by the said Co[m]missioners or two of them which shall have power by Authoritie aforesaid the said Co[m]missioners or two of them to whome any such complaint shalbe made by their discrecions upon the oath of the said p[er]son soe complayning may abate defaulk increase or inlarge the said assessments according as it shall appeare unto them just uppon the same examinacion, and the same; so[m]me soe abated defalked increased or inlarged shall be by them estreated in forme as is hereafter specified, And if it be proved by witnesses or by the parties owne confession or other lawfull waies or meanes within a yeare after any such oath made that the same p[er]son so rated and sworne was of any better or greater value in lands goods or other things above specified at the tyme of his said oath then the same p[er]son so sworne did declare upon his said oath, that then every such p[er]son so offending shall lose and forfeit to the Kings Majestie soe much lawfull mony of England as he the same p[er]son soe sworne was set at or taxed to pay.