Fire-Hearth and Stoves Taxation Act 1662 (c. 10)

XX. Assessments chargeable on Occupier, and not on Landlord.

Provided that the payments and duties hereby charged shall be charged only on the Occupier for the time being of such Hearth or Stove dwelling in such house whereto such Hearth or Stove shall be belonging his Executors or Administrators and not on the Landlord who lett or demised the same his Heires Executors or Assignes