Poll Tax (Amendment No. 2) Act 1660

VI. Power to Commissioners on Oath to inquire and determine concerning Abuses by Assessors, &c. and to fine.

Proviso that Fines do not exceed £5 for one Offence.; Such Fines may be levied by Distress.; Fines employed as by the said former Acts.; Where no Distress can be had, Commissioners may imprison Offender in the Common Gaol till Fine paid.

And be it enacted and declared by the authoritie aforesaid that the said Commissioners or any three or more of them within their severall precincts shall and may have power to inquire of heare and determine all abuses negclects and misdoeings of all and every the Assessors and Collectors to be imployed by vertue of this, or the said precedent Acts, and shall have power to impose any fine or fines upon them or any of them whom they shall be well informed (by the oath of two or more credible witnesses, which oath they or any two of them are hereby impowered to administer) to offend from and after the twentyeth day of December One thousand six hundred and sixty in not performing their dutyes in their respective imployments, Provided that noe such fine shall exceed the summe of five pounds for one offence, and that such Commissioners who shall sett or impose such fine or fines shall have full power by warrant under their hands and seales to command the severall Constables or Tithingmen within the severall and respective places where such person or persons have their habitation or abode, upon whom such fine or fines is or are imposed to levy the same by distresse upon the goods of such person or persons refuseing to pay the same and to returne the overplus thereof (if any be) deducting [X1 alsoe] reasonable charges for takeing such distresse to the Owner or Owners of such goods, And every such fine shall be imployed to the same purposes as the moneyes raised by the said former Acts are appointed, And alsoe in case noe distresse can be found or had for satisfieing such fine and in case noe distresse can be taken by the Collectors or other Officers appointed to distraine for the taxes or assessments by vertue of the said former Act or Acts, that in every such default upon complaint to the said Co[m]missioners or any three of them within their severall and respective limitts the said Commissioners or any three of them shall have full power and authoritie to cause every such person from whom noe distresse can be had to be committed to the next common goale there to remaine untill he hath fully satisfied [X1 & paid] such summe or summes of money which ought to be charged upon him by [X1 vertue of] this [X2 or] the said former Acts without baile or mainprize,

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: and O. [O. refers to a collection in the library of Trinity College, Cambridge]