Taxation: Members of Parliament Act 1700

XCVIII. [X1 XCVIII. Recital of Stat. 9 W. III. c. 10. § 31.

Reasons for this Enactment; Two Commissioners for executing this Act to call before them Persons heretofore appointed Collectors, to account and pay Money in their Hands, of former Collections, to the Collectors under this Act; How such Monies to be applied.; Such Collectors refusing, &c. Two Commissioners may empower next succeeding Collector to levy upon their Goods.

And whereas in and by an Act of Parliament made and passed in the Ninth Yeare of His Majesties Reigne entituled An Act for granting unto His Majestie the Sume of One Million Four hundred eighty four thousand and fifteen Pounds One Shilling and Eleaven Pence Three Farthings for disbanding Forces paying Seamen and other Uses therein mentioned It is enacted That all unoccupied Lands or Houses shall be taxed And that in Cases where no Distresse can be found on the same the Parish Place or Constablewick shall be liable to the Paiment thereof and that when such Lands or Houses shall be occupied or there shall be any Distresse to be found that it shall and may be lawfull at any Time for the [X2 Collectors Constable or Tythingmen respectively for the] Time being to enter and destreine and the Distresse to sell if not redeemed within Four Daies by Payment of the Tax and Charge of Distress [X2 and the Money raised by such Distress] and Sale thereof is thereby enjoyned to be distributed proporc[i]onably to the Parties who contributed to the Tax of the unoccupied Houses and Land And whereas divers Collectors have received severall Sums of Money in Cases where the Parish Place or Constablewick have paid the Tax of unoccupied Land and Houses and converted the same to their owne private [X2 Use] it being very difficult if not impracticable to make such Distribution as is intended in and by the said Law and there not being a sufficient Remedy provided in this Behalfe Be it further enacted by the Authority aforesaid That it shall and may be lawfull at any Time hereafter for any Two or more of the Commissioners [X2 appointed] to put this Act in Execution within their respective Divisions to call before them all and every such Person or Persons as heretofore have been or [X3 heretofore] shall be appointed Collectors within such their Divisions respectively and to cause them to make up their severall Accounts and to pay all and every such Sume and Sums of Money as shall be found by the said Commissioners or any Two of them to be resting in their or any of their Hands over and above such Sums as they were or shall be respectively [X3 charged] to pay to the Receivor Generall for the Time being to such Person or Persons as shall be appointed Collectors for this Tax for such respective Parishes or Divisions which said Sume or Summs shall be applied towards the Payment of the Sume or Quota to be raised by such Parish Place or Constablewick by the Authority of this Act in ease of the Inhabitants thereof and that upon Neglect or Refusall of all or any of the said Collectors to account or pay such Overplus Money as aforesaid it shall and may be lawfull to and for any Two or more of the said Commissioners by Warrant under their Hands and Seale to impower the next succeeding Collector to levy the same upon the Goods and Chattells of such Collector or Collectors after such Manner as the Collectors are impowred to do by virtue of this or any of the late Acts for the Aids granted to His Majesty where any Person or Persons neglect or refuse to pay the Sume or Sums of Money which he or they are respectively rated Any thing herein or in any former Act conteined to the contrary thereof in any wise notwithstanding]

Editorial Information

X1 interlined on the Roll.

X2 interlined on the Roll.

X3 hereafter O. & King's Printer's Copy.