Land Tax Act 1698

XIV. Tenant paying acquitted to Amount of Payment.

Commissioners may settle Difference between Landlord and Tenant as to Rate; Over-rate may be complained against within Six Days after Demand; Appeals final; If Proportions on County, &c. be not duly answered, &c. Commissioners to cause new Assessments to be made.

And it is enacted and declared That every Tenant paying the said Assessments shall be acquitted and discharged for so much Money as the said Assessments shall amount unto as if the same had been actually paid unto such Person or Persons unto whom his Rents should have been 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 settle the same as they shall think fitt And if any Person or Persons shall find him or themselves agrieved in that the Assessors have over-rated him or them and in Six Daies after Demand made of the Sum of Money assessed on him or them doe by him or themselves or by his or their Stewards or Bayliffs complaine to Three or more of the Commissioners (whereof Two of the Commissioners who signed or allowed his her or their Assessment to be of that number) the said Commissioners or any Three or more of them shall have and have hereby Power within Ten Daies after the Demand of the Assessment as aforesaid to releive such Person or Persons and to charge the same on such other Person or Persons as they shall see cause And Appeals once heard and determined to be finall without any further Appeale upon any pretence whatsoever And in case the Proportions set by this Act upon all and every the respective Counties Ridings Cities Townes and Places shall not be fully assessed levied and paid according to the true Meaning hereof or if any of the said Assessments shall be rated and imposed upon any Person not being of Ability to pay the same or upon any empty or void House or Land where the same cannot be collected or levied or that through any wilfulnesse negligence mistake or accident the said Assessment charged on each County Riding City Towne or Place by virtue of this Act happen not to be paid to the Receiver Generall his Deputy or Deputies of the respective Counties as in this Act is directed that then in all and every such Cases the severall and respective Commissioners Assessors and Collectors aforesaid and every of them respectively are hereby authorized and required to assess or reassesse or cause to be assessed or reassessed levied and paid all and every such Sum and Sums of Money upon the respective Divisions and Hundreds wherein such Deficiency shall happen or Parishes therein as to the said Commissioners or such Number of them as by this Act are authorized to cause the first Assessment hereby required to be made shall seeme most agreable to Equity and Justice the said new Assessment to be made collected and paid in such Manner and by such Meanes as in this Act for this Assessment is declared and directed