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Land Tax Act 1698
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XXXII.Proceedings in case of Lands and Houses unoccupied, and no Distress found.
Provided alwaies and be it further enacted That in case any Lands or Houses in any Parish Place or Constablewick shall be unoccupied and no Distresse can be found on the same by reason whereof the said Parish Place and Constablewick are forced to pay and make good the Tax assessed upon such Land lying unoccupied that then it shall and may be lawfull at any time after for the Collectors Constable or Tythingman of the said Parish Place or Constablewick for the time being to enter and distraine upon the said Land or Houses when there shall be any Distresse thereupon to be found and the Distresse and Distresses if not redeemed within Four Daies by Payment of the Tax and Charge of the Distresse to sell rendring the Overplus to the Owner or Owners of such Distresse And the said Collector Constable or Tythingman is hereby enjoyned to distribute the Money raised by the said Distresse or Sale thereof proportionably to the Parties who contributed to the Tax of the unoccupied Lands and Houses
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