Land Tax Act 1698

XX. Privileged Places or Persons not exempt from Assessment.

Fee-Farm and other Rents, and Annuities, &c. liable; Tenants to pay proportionably Indemnified.

And be it further enacted and declared That no priviledged Place or Person Body Politick or Corporate within the Counties Ridings Cities and Townes aforesaid shall be exempted from the said Assessments and Taxes and that they and every of them and alsoe all Fee-farme-Rents and all other Manner of Rents Payments Sum and Sums of Money or Annuities issueing out of or payable for any Lands shall be lyable towards the Payment of every Sum by this Act to be taxed and levied And all the Tenants are hereby directed and authorized to pay them proportionably according to the Rates and Assessments by this Act appointed and directed And all such Tenants shall be hereby saved and kept harmlesse by the Authority of this Act from any further Payment of any such Proportion of any such Rent Rents Sums of Money or Annuities to any Person or Persons to whom any such Rent Rents Sums of Money or Annuities as aforesaid should or ought to be paid to all Intents and Purposes whatsoever as fully and amply as if they had paid the same to any Person or Persons to whom the same is or are reserved or become due.