Land Tax Act 1698

IV.

Landlords to abate for Fee-Farm Rents or other Annual Payments issuing out of their Estates.

And whereas many of the Mannors Messuages Lands Tenements Tithes Hereditaments and Premisses intended by this Act to be charged with the Pound Rate as aforesaid stand incumbred with or are subject and lyable to the Payment of severall Rent-Charges or Annuities or other Annuall Payments issueing out of the same or to the Payment of divers Fee-Farme Rents Rents-Service or other Rents thereupon reserved or charged by reason whereof the true Owners and Proprietors of such Mannors Messuages Lands Tenements or Hereditaments doe not in truth receive to their owne Use the true yearely Value of the same for which neverthelesse they are by this Act chargeable with a certaine Pound Rate it is therefore declared and enacted by the Authority aforesaid That it shall and may be lawfull to and for the Landlords Owners and Proprietors of such Mannors Messuages Lands Tenements Hereditaments and Premisses being charged with a Pound Rate as aforesaid to abate and deduct and to retaine and keepe in his or their Hands out of every such Fee-Farme-Rent or other Annuall Rent or Payment soe much of the said Pound Rate which shall be taxed or assessed upon the said Mannors Messuages Lands and Premisses as a like Rate for every such Fee-Farme-Rent or other Annual Rent or Payment respectively shall by a just Proportion amount unto and all and every Person and Persons who are or shall be any way intituled to such Rents or Annuall Payments are hereby required to allow such Deductions and Payments upon Receipt of the residue of such Moneys as shall be due and payable to them for such Rents or Annuall Payments reserved or charged as aforesaid