Land Tax Act 1698

LXVI. Commissioners empowered to abate, on Proof that Lands are over-charged; and the Money abated to be re-assessed, as they shall judge most equal.

Provided alwaies That if any Person or Persons who shall be charged or assessed by this Act to or with a Pound Rate upon his or their Mannors Lands Tenements Hereditaments or other the Premisses shall upon Complaint made to the Commissioners in such Manner and within such Time as are herein directed in Cases of Appeale make it appeare to the said Commissioners or any Three or more of them by Proofe upon Oath That such Assessment doth exceed Three Shillings for every Twenty Shillings of the full Yearely Value in such Case upon every such Proofe and due Examination thereof the said Commissioners are hereby impowered to abate and lessen the said Assessments so much as the same shall exceed Three Shillings for every Twenty Shillings of the true Yearly Value and no more And shall cause the Money so abated to be reassessed surcharged and levied in such Manner as they or any Three or more of in their Judgments and Discretions shall judge most equall just and reasonable within the whole Hundred Lath Wapentake or other Division where such Overcharge or Charges do happen although the Pound Rate of Three Shillings in the Pound be thereby exceeded or if any particular Part or Parts of the same or any Person therein shall appeare to them to be undercharged then the Moneys so abated shall and may be raised upon such particular Part or Persons so undercharged soe that the whole Sum payable to His Majesty for such Hundred Lath Wapentake or other Division shall be fully and duly answered and paid without being diminished by reason of any such particular Abatement Any thing therein contained to the contrary notwithstanding