Land Tax Act 1698

XVII. Collectors not paying Money received by him, Imprisonment, and Real and Personal Estate liable.

Commissioners seizing Estate, to call a general Meeting of Commissioners, on Notice. Proceedings.

And it is further enacted and declared That if any Collector that shall be by virtue of this Act appointed for the Receipt of any Sum or Sums of Money thereby to be assessed neglect or refuse to pay any Sum or Sums of Money which shall by them be received as aforesaid and to pay the same as in 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 Riding City or Towne respectively or any Two or more of them in their respective Divisions are hereby authorized and impowered to imprison the Person and to 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 where ever 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 Riding City Towne and Place and there to cause publick Notice to be given of the Place where such Meeting shall be appointed Fifteene Daies at least before such Generall Meeting And the Commissioners present at such Generall Meeting or the major Part of them in case the Moneys detained by any Collector or Collectors be not paid and satisfied 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 to satisfie and pay into the Hands of the Receiver Generall or his Deputy for such County Riding and Place the Sum which shall be detained in the Hands of such Collector or Collectors their Heires Executors and Administrators respectively