Taxation Act 1677

XII. Tenant so paying acquitted for Amount of Payment.

Commissioners may settle Differences between Landlords and Tenants.; Persons aggrieved by Assessment may complain to Commissioners, who may relieve.

And it is enacted and declared That every Tenant paying the said Assesment shall be acquitted and discharged for soe much money as the said Assesments shall amount unto as if the same had beene actually paid unto such person or persons unto whome his Rents should have beene due and payable. And if any differences shall arise betweene Landlord and Tenant or any other concerning the said Rates, the said severall Commissioners or any two or more of them in their severall Divisions shall and have hereby power to setle the same as they shall thinke fitt, and if any person or persons shall finde him or themselves agrieved in that the Assessors have overrated him or them and shall in six dayes after demand made of the summe of money assessed on him or their complaine to two or more Commissioners whereof one of the Co[m]miss[ion]ers who signed or allowed his or their Assesments to be one, the said Commissioners or any two or more of them shall have and have hereby power within Twelve dayes after the demand of the Assesment as aforesaid to relieve such person or persons and to charge the same on such other person or persons as they shall see cause.