Taxation Act 1698

XI. Recital that some Nominees cannot be found, and that the Titles of some of the Annuities are disputed.

If any of such Annuities are not demanded for Two Years, and Certificates of the Lives of Nominees not produced within Two Years after Annuity payable, such Nominees taken to be dead, and Purchaser of Reversion to receive his Annuity, &c.

And whereas some of the said Nominees for whose Lives some of the said Annuities are or have been held cannot be found or heard of and the Parties that are or were entituled to such Annuities doe not come or send to demand the said Annuities whereby it is become uncertaine whether such Nominees be liveing or dead or were soe at the time of the purchasing such Reversions whereby the Titles of such Purchasers of such Reversions are become and will become disputable For Remedy whereof Be it enacted by the Authority aforesaid That in case any of the said Annuity or Annuities (whereupon the Reversion or Reversions are or shall be purchased as aforesaid) are or shall not be demanded at the Exchequer for the Space of Two Yeares next after the same shall become payable and in case Certificates of the Life and Lives of any Nominee or Nominees upon whose Life or Lives any Annuities doe depend shall not be produced to the Officers of His Majesties Exchequer or sufficient Proofe made thereof according to the Rules prescribed by the former Acts within Two Yeares next after the said Annuities shall from time to time become payable then and from thenceforth from and after the Expiration of the said Two Yeares such Nominee and Nominees of whose Life or Lives no such Certificate shall be produced or Proofe made shall be taken to be Dead and the Person or Persons that hath or shall hereafter purchase such Reversion or Reversions of such Annuity or Annuities expectant upon the Death of such Nominee or Nominees of whose Life or Lives no such Certificate shall be produced or Proofe made shall receive the said respective Annuity and Annuities from Time to Time untill such Certificate shall be produced or Proofe made and shall not be accountable for such Part of the said Annuity as he shall then have actually received for Default of such Certificate or Proofe Any thing in this or in any former Act or Acts of Parliament contained to the contrary notwithstanding