Taxation (No. 2) Act 1627

XXVI. Persons distrained having no Lands, &c.

Proceedings.; Imprisonment until Sums due, and also Fee for Arrest paid.; Officer not excuting Process.; Penalty 20s.; Gaoler suffering Escape.; Penalty 40s. and double Value of Rate and Fees.; Like Process for Subsidies due by any persons charged for another unpaid.; Certificate of Default, ; Imprisonment, &c. by Commissioners.; Collectors, &c. disobeying Commissioners; ; or Persons suspected not to be indifferently taxed refusing to be examined, or resisting Distress, &c.; Penalty 40s. or under, at discretion of Commissioners.; Commissioners may punish by Imprisonment.

And if any such p[er]son that should so be distreyned have no Lands or Tenements sufficient whereby he and his Tenants and Farmors may be distreyned or have aliened eloyned or hid his Goods and Chattells whereby he should or might be distreyned in such manner that such goods or chattells should not be knowen or found, so that the so[m]me of or by him to be paid in the [X1 forme aforesaid] shall not ne can be convenientlie levied, then uppon relacion thereof to the Co[m]missioners or to as many of them as by the said Co[m]mission shalbe thereunto appointed where such p[er]son or p[er]sons was taxed and sett by the oathes of him or them that shalbe charged with the levying and payment of that so[m]me or somes the same Co[m]missioners shall make a precept in such manner as is aforesaid for to attach take and arrest the body of such p[er]son or p[er]sons that ought to pay the said so[m]mes, and by this [X2 Act] shalbe charged with and for the said so[m]me and so[m]mes and them soe taken safelie to keepe in prison within the Shire or other place where anie such p[er]son or p[er]sons shalbe taken and attached there to remaine without baile or Maineprise untill he [X3 have] paid the said so[m]me or so[m]mes that such p[er]son for himselfe or for any other by this Act shalbe chargeable or ought to be charged withall, and alsoe for the Fees of every such Arrest to him or them that shall execute such precept twentie pence And that every Officer unto whome such p[re]cept shalbe directed doe his true diligence and execute the same uppon every p[er]son so being indebted uppon paine to forfeit to the Kings Majestie for every default in that behalfe twentie shillings And that no keeper of anie Gaole from his Gaole suffer any such p[er]son to goe at large by letting to Baile or otherwise to depart out of his prison before he have paid his said debt and the said twentie pence for his Arrest uppon paine to forfait to the Kings Majestie fortie shillings: And the said Gaoler to pay to the Kings Majestie the double value aswell of the rate, which the said p[er]son soe imprisoned was taxed at as of the said twentie pence for the fees, And like processe and remedie in like forme shalbe graunted by the said Co[m]missioners or as many of them as by the said Co[m]mission shalbe thereunto appointed at like Informacion of every p[er]son or p[er]sons being charged with any so[m]me of mony for any other p[er]son or p[er]sons by reason of the said Subsidies and not thereof payed but wilfullie withdrawen nor the same leviable within the lymitts where such p[er]sons were thereunto taxed, And if the so[m]me or so[m]mes being behind unpaid by any p[er]son or p[er]sons as is aforesaid be levied and gathered by force of the said p[ro]cesse to be made by the said Co[m]missioners, or if in default or for lacke of payment thereof the p[er]son or p[er]sons so owing the said so[m]me and so[m]mes of mony by processe of the same Co[m]missioners to be made as is aforesaid be co[m]mitted to prison in forme abovesaid, that then the said Co[m]missioners, which shall award such p[ro]cesse shall make Certificate thereof in the said Exchequer of that shalbe done in the p[re]misses in the Terme next following after such so[m]me or so[m]mes of mony soe being behind shalbe levied and gathered or such p[er]son or p[er]sons for non payment of the same co[m]mitted to prison And if it happen any of the said Collectors to be assigned or anie Maiors Sheriffs Stewards Constables the Headborough Bursholder Bayliffe or anie other Officer or Minister or other whatsoever p[er]son or p[er]sons to disobey the said Co[m]missioners or anie of them in the reasonable request to them made by the said Co[m]missioners for the execucion of the said Co[m]mission, or if any of the Officers or other p[er]sons do refuse that to them shall appertaine and belong to doe, by reason of anie Precept to him or them to be directed or any reasonable co[m]maundement instance or request touching the p[re]misses or other default in any appearance or colleccion to make, or if any p[er]son being suspected not to be indifferentlie taxed as is aforesaid doe refuse to be examined according to the tenor of this Acte before the said Co[m]missioners or as many of them as shalbe thereunto assigned as is aforesaid or will not appeare before the same Co[m]missioners uppon warning to him made or else make resistance or rescues uppon any distresse uppon him to be taken for any parcell of the said Subsidies or co[m]mitt any misbehaviour in any manner or wise contrary to this Act or co[m]mitt any wilfull omission or other whatsoever wilfull doing or misdoing contrary to the tenor of this Act or Graunt, The same Co[m]missioners and every nomber of them above remembred or two of them at the least uppon certaine knowledge of any such misdemeanors had by Informacion or Examinacion shall and may sett uppon X4 every such offence in the name of a Fine by the same offendor to be forfaited fortie shillings or under by discrecion of the same Co[m]missioners. And further the said Co[m]missioners and every nomber of them or two of them at the least shall have authoritie by this p[re]sent Act to punish every such offendor by imprisonment there to remaine and to be delivered by their discrecion as shall seeme to them convenient the said Fines if any such be to be certified by the said Co[m]missioners that so assessed the same into the Kings Majesties Exchequer there to be levied and paid by the Collectors of that part for the said Subsidies retorned into the said Exchequer to be therewith charged with the payment of the said Subsidies in such manner as if the said Fines had byn sett and taxed upon the said offendors for the said Subsidies.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: saide forme O. [O. refers to a collection in the library of Trinity College, Cambridge]

X2 interlined on the Roll.

X3 Variant reading of the text noted in The Statutes of the Realm as follows: hath O. [O. refers to a collection in the library of Trinity College, Cambridge]

X4 Variant reading of the text noted in The Statutes of the Realm as follows: every such Offendor for O. [O. refers to a collection in the library of Trinity College, Cambridge]