Taxation Act 1677

XI. Persons rated refusing to pay, Distress.

Collectors may break open Houses, Chests, &c. in the Day-time, calling to their Assistance Constables, &c.; Questions upon Distresses to be determined by Commissioners; Refusing to pay, or conveying Goods, &c. away.; Imprisonment, (except Peers); Tenants to pay Rate on Houses or Land, and dedus out of Rent.; Landlords to allow such Deductions.

And bee it further enacted and declared That if any person shall refuse or neglect to pay any summe of money whereat he shall be rated and assessed that then it shall and may be lawfull to and for the said Collectors or any of them who are hereby authorized and required thereunto to leavy the summe assessed by Distresse and Sale of the Goods of such person soe refuseing or neglecting to pay deducting the summe assessed and reasonable charges of destraining and restoreing the Overplus to the Owner thereof and to breake open in the day time any House and upon Warrant under the Hands and Seales of Two or more of the said Commissioners any Chest Trunke Box or other things where any such Goods are and to call to their Assistance the Constables Tythingmen and Headburroughes within the Countyes Cittyes Townes and Places where any refusall neglect or resistance shall be made which said Officers are hereby required to be aiding and assisting in the Premisses as they will answere the contrary at their perrills. And if any question or difference happen upon takeing of such Distresses upon the partyes distressed or destrained the same shall be ended and determined by the said Commissioners or any Two or more of them, And if any person or persons shall neglect or refuse to pay his or their Assesment or convey his or their Goods or other personall Estate whereby the summes of money soe assessed cannot be leavyed according to this Act then the respective Commissioners or any Two or more of them are hereby authorized to imprison the person (except a Peere or Peers of this Realme) and him and them in Prison to detaine and keepe untill the moneyes soe assessed and the charges for the bringing in the same be paid and satisfyed and noe longer. and the severall and respective Tennant or Tennants of all Houses and Lands which shall be rated by vertue of this Act are hereby required and authorized to pay such summe or summes of money as shall be rated upon such Houses or Lands and to deduct out of the Rent soe much of the said rates as in respect of the said Rents of every such House and Lands the Landlord should or ought to pay and beare, And the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such deductions, and payments upon the receipt of the residue of their Rents.