Taxation Act 1677

XV. Collectors not paying, or detaining Monies received by them, Commissioners may imprison them and seize their Estates Real and Personal;

and thereupon call a Meeting by Public Notice, and thereat may proceed to Bell Estates and satisfy thereout the Monics so detained, &c.

And it is further enacted and declared That if any Collector that shall by vertue of this Act be appointed for the Receipt of any summe or summes of money thereby to be assessed neglect or refuse to pay any summe or summes of money which shall by him be received as aforesaid, and to pay the same as in and by this Act is directed and shall detaine in his or their hands any money received by them or any of them and not pay the same as by this Act is directed, the Commissioners of each County Citty or Towne respectively or any Two or more of them in their respective Divisions are hereby authorized and impowered to imprison the person and seize and secure the estate both reall and personall of such Collector to him belonging or which shall descend or come into the hands or possession of his Heires Executors or Administrators wherever the same can be discovered and found, and the said Commissioners who shall soe seize and secure the Estate of any Collector or Collectors shall be and are hereby impowered to appoint a time for the generall meeting of the Commissioners for such County Citty Towne or Place and there to cause publique notice to be given at the place where such meeting shall bee appointed Ten dayes at least before such generall meeting, and the Commissioners present at such generall meeting or the major part of them in case the moneyes detained by any Collector or Collectors be not paid or satisfyed as it ought to be according to the directions of this Act shall and are hereby impowered and required to sell and dispose of all such Estates which shall be for the cause aforesaid seized and secured or any part of them and satisfie and pay such County and Place the summe that shall be soe detained in the hands of such Collector or Collectors their Heires Executors and Administrators respectively.