Taxation (No. 2) Act 1663

XX. Persons after being charged with Receipt of Assessment, dying or removing or concealing their Goods; or when Monies comprized in Estreat cannot be levied by Distress; or where Distress cannot be sold.

Process out of the Exchequer and the Commissioners may direct Precepts to Officer to levy such Money.; Who may distrain.; Distress to be appraised and sold.; If Distress taken out of Limit assigned, Allowance.; Persons charged to be discharged by Distrees.

And it is alsoe by the said Authoritie enacted That if any Inhabitants or Officers or whatsoever person or persons charged to and for the Collection and Receipt of any part or portion of the said Subsidyes by any manner of meanes according to this Act or any person or persons for themselves or as Keeper Guardian, Deputie, Factor or Attourney of or for any other person or persons for any Goods or Chattells of the Owner thereof at the time of the assessing to be paid being out of this Realme or in any other parts not knowne, or of and for the Goods and Chattells of any other person or persons of any Corporation Fraternity Mistery or other whatsoever Comonaltie being Corporate or not Corporate and all persons haveing in their Rule Governance and Custody any Goods or Chattells at the time of the said Assessing or any of them to be made or which for any cause for and by Collection or for himselfe or for any other, or by reason that he hath the Rule Governance [X1 and] Custodie of any Goods or Chattells of any other person or persons Corporations Comonaltie Fraternitie Guild or Misterie or any such other like or as Factor Deputy or Attourney of or for any person shall be taxed valued rated and sett to any Summe and Summes by reason of this Act, And after the Taxation and assessing upon any such person or persons as shall be charged with the receipt of the same happen to dye, or depart from the place where he was taxed and sett, or his Goods or Chattells; to be soe eloyned or in such privy or covert manner kept as the same person or persons charged with the same by Estreates or [X2 or] other Writeings from the said Co[m]missioners or as many of them as shall be thereunto appointed by the said Co[m]mission as is aforesaid can nor may leavy the same Summe and Summes comprised within the same Estreates by the said Distresse within the limitts of their Collection as is aforesaid, or cannot sell such Distresse or Distresses as be taken for any the said Payments before the time limitted to the High Collector for his payment to be made in the Kings Majestyes Receipt then upon relation thereof with due examination by the Oath, or examination of such person or persons as shall be charged with and for the Receipt and Collection of the same before the said Co[m]missioners, or as many of them as by the said Co[m]mission shall be thereunto appointed where such person or persons or other (as is aforesaid) their Goods and Chattells were sett and taxed, and upon plaine Certificate thereof made unto the Kings Majestyes Exchequer by the same Co[m]missioners aswell of the Dwelling place Names and Summes of the said persons of whom the same Summes cannot be levyed and had as is aforesaid, then aswell the Constable and other Inhabitants, appointed for the same perticular Collection against the High Collector as the High Collector, upon his Account and Oath in the said Exchequer to be discharged thereof, and Processe to be made for the Kings Majestie out of the same Exchequer by the discretion of the Barons of the same Exchequer against such person his Heires or Executors soe being behind with his payment, And alsoe that the same Co[m]missers to whom any such Declaration of the Premisses shall be made in forme aforesaid from time to time shall have full power and authority to direct their Precept or Precepts to the said person or persons charged with any summe of for and upon, any such person and persons or other as is aforesaid, or to any Sheriffe Steward Bayliffe or other whatsoever Officer Minister person or persons of such place or places or any such person or persons soe oweing any such summe or summes shall have Lands or Tenements and other Hereditaments or reall Possessions Goods and Chattells whereby any such person or persons soe indebted his Heires Executors or Assignes or other haveing the Custodie Governance or Disposition of any Goods or Chattells Lands Tenements or other Hereditaments which ought or may by this Act be lawfully distrained or taken for the same hath and shall have Goods Chattells Lands Tenements or other Possessions, whereof such summe and summes which by any such person or persons may or ought to be levyed, be it within the limitts of such Co[m]mission where such person or persons was or were taxed or without in any place within this Realme of England Wales [X3 or] other the Kings Majestyes Dominions [X3 Marshes] or Territoryes by which Precept aswell such person or persons shall be charged to leavy such money as the Officer of the place or places where such Distresse may be taken shall have full power and authoritie to destraine every such person indebted charged or chargeable by this Act or his Executors or Administrators of his Goods and Chattells his Guardians Factors Deputyes Lessees Farmers and Assignes, and all other persons by whose hands or out of whose Lands any such person should have Fee Rent Annuity or other Proffitt, or which at the time of the said Assessing shall have Goods or Chattells or any other thing moveable of any such person or persons being indebted or owing such summe, and the Distresses soe taken cause to be kepte appraised and sold in like manner and forme as is aforesaid for the Distresse to be taken upon such persons to be taxed to the said Subsidyes and be insufficient to destraine within the Limitts of the Collectors Inhabitants or other Officers charged with or for the said Summes soe upon them to be taxed, And if any such Distresse for non payment happen to be taken out of the [X4 Limitts] of the said persons charged and assigned to leavy the said persons soe charged for the leavying of any such summes by distresse shall perceive and take of the same Distresse for the labour of every person goeing for the execution of every Mile that every person soe laboureth for the same Two pence, And every Farmer Guardian Tennant Factor or other whatsoever person being destrained or other person charged for payment of any such summe or summes or any other summe by reason of this Act shall be of such summe or summes of him or them soe levyed and taken discharged and acquitted at his next day of payment for the same or at the delivery of such Goods and Chattells as he that is soe destrained had in his custodie or governance against him or them that shall be soe taxed and sett Any Grant or Writeing Obligatory or other whatsoever matter to the contrary made heretofore notwithstanding.

Editorial Information

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

X2 O. omits.

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