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Arrears of Excise Act 1661
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IV.Persons accountable may levy and recover Arrears.
Provided alsoe and be it enacted by the Authority aforesaid That all persons accomptable to His Majesty by this Act shall have power and authority and are hereby enabled to sue for levy and recover from any person or persons whoe doe stand indebted unto them in any sum of money for the Duty or Impost of Excise for which they are hereby accomptable all su[m]ms of money and Arreares unsatisfied in as full and ample manner and form as they might have received and levied the same when they first grewe due.
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