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Taxation Act 1701

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XXIII.Proviso for Rent reserved and payable in Malt.

And be it further enacted by the Authority aforesaid That where any Rent is reserved and payable in Malt or if payable in Money and the Sum or Quantity of such Rent is to be ascertained by the Price of Malt and is to increase just as much as the Price of Malt doth increase It shall and may be lawfull during the Continuance of this Act for the Tenant of any Lands subject to any such Rent to detain deduct and abate so much of every such Rent as will amount to Four Shillings a Quarter for every Quarter of Malt or the Value of it in Money that is so reserved and so proportionably for any lesser Quantity and the Person or Persons Body Politick or Corporate to whom any such Rent is reserved as aforesaid shall upon the Receipt of the Residue of any such Rent make an Allowance of such Deductions as aforesaid and the Tenant be discharged as if such Payment had been made without any Deduction or Abatement whatsoever

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