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Taxation Act 1701
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XXXV.If undue Preference in Registry or Payment, Penalty on Officer; on Deputy.
And if any undue Preference of one before another shall be made either in Point of Registry or Payment contrary to the true Meaning of this Act by any such Officer or Officers then the Party offending shall be liable by Action of Debt or on the Case to pay the Value of the Debt with Damages and Costs to the Party grieved and shall be forejudged of his Place or Office and if such Preference be unduely made by any his Deputy or Clerk without Directions or Privity of his Master then such Deputy or Clerk only shall be liable to such Action Debt Damages and Costs and shall be for ever after incapable of his Place or Office
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