Taxation (No. 3) Act 1663

XVIII. Power to Collectors to levy Subsidies by Authority of Censures of the Church, and by Sequestration, Distress, &c.

In what case Replevin, &c. allowed.; Farmers paying for their Lessors may retain out of Rent.; Exception.

And further be it enacted by the Authoritie aforesaid That every person that shall be appointed to the collecting and gathering of the said Subsidyes shall have power and authority to levy take and perceive the said Subsidyes by the authority of the Censures of the Church that is to say by Suspension Excommunication or Interdiction and alsoe by Sequestration of the Fruites and Proffitts of their Benefices and Promotions Spirituall in whose hands soever they be, and to make sale of the same Fruites without danger of the Lawes of this Realme, or by Distresse upon the Possessions of the Farmers or Occupiers of the Lands and Tenements chargeable by the said Instrument for or to the payment of any summe or summes of money to be due by force thereof, or otherwise by the discretion of the Collector thereof; And that noe Replevy Prohibition or Supersedeas shall be allowed or obeyed for any persons makeing defaulte of the payment, of the said Subsidyes or any of them contrary to the tenour of the Grant thereof, untill such time as they have truely satisfyed and contented all such part and portions as to them in that behalfe appertaineth, And that every such Farmer and Farmers their Executors and Assignes that shall fortune hereafter to be charged to, or with the payment of the said Subsidyes or any part thereof shall by the Authoritie aforesaid be allowed and retaine in his hands as much of his yearely Rent and Farme as the summe which he shall fortune to pay for his Lord or Leasor shall extend unto (except that the said Farmer or Farmers their Executors or Assignes by the Lease and Grant that they have of any part of the Lands Tythes Proffitts or Tenements chargeable to the said Subsidyes or by force of any Covenant or Article therein contained be bound and charged to pay the same, And thereof to discharge the Leasor and Landlord dureing the terme mentioned in the said Lease)