Taxation Act 1695

XIII. Persons neglecting, &c. to pay Assessment, Distress issued, and Proceedings thereon.

Rate not paid in Four Days, Distress appraised and sold for Payment, and Overplus to Owner.; Houses, &c. may be broken open.; Calling in Constables, &c.; Tenants to pay for Landlords, and may deduct out of their Rents, and Landlords to allow such Deductions.

And bee it further enacted and declared That if any Person or Persons shall refuse or neglect to pay any Su[m]m or Su[m]ms of Money whereat hee or they shall bee rated and assessed That then it shall and may bee lawfull to and for the said Collectors or any of them and hee and they is and are hereby authorized and required for Nonpayment thereof to levy the Su[m]m or Su[m]ms so rated and assessed by Distresse and Sale of the Goods and Chattells of such Person soe refuseing or neglecting to pay by his or their Goods or Chattels or to distraine upon the Messuages Lands Tenements and Premisses soe charged with any such Su[m]m or Su[m]ms and the Goods and Chattells then and there found and the Distresse soe taken to keep by the Space of Foure Days at the Costs and Charges of the Owners thereof And if the said Owners do not pay the Su[m]m or Su[m]ms of Money soe rated and assessed within the Space of the said Foure Days then the said distresse to bee appraised by Two or more Inhabitants where the same shall bee taken or other sufficient Persons and to bee sold by the Collectors for the payment of the said Money And the Overplus coming by such Sale (if any bee) over and above the Charges of takeing and keeping of the Distresse to bee imediately returned to the Owner thereof And moreover it shall bee lawfull to break open in the day time any House and upon Warrant under the Hands and Seales of Two or more of the said Co[m]missioners any Chest Trunck Box or other thing where any such Goods are calling to their Assistance the Constable Tythingman and Headboroughs within the Counties Cities Townes and Places where any Refusal Neglect or Resistance shall bee made which said Officers are hereby required to bee aiding [X1 & assisting] in the Premisses as they will answer the contrary att their Perill and the several and respective Tennant [X2 and] Tennants of all Houses Lands Tenements and Hereditaments. which shall bee rated by virtue of this Act are hereby required and authorized to pay such Su[m]m or Su[m]ms of Money as shall bee rated upon such Houses Lands Tenements or Hereditaments and to deduct out of the Rents soe much of the said Rates as in respect of the said Rents of every such House Lands Tenements or Hereditaments the Landlord should or ought to pay and beare And the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions in Payments upon the Receipt of the residue of their Rents

Editorial Information

X1 interlined on the Roll.

X2 or.