Taxation Act 1695

XIV. Tenant hereby acquitted for such Payments.

Persons aggrieved may complain to Commissioners, who may examine on Oath; and may abate or enlarge Assessment; Commissioners to meet to determine Appeals; Determination final.

And it is enacted and declared That every Tennant paying the said Assessments shall bee acquitted and discharged for soe much Money as the said Assessments shall amount unto as if the same had been actually paid unto such Person and Persons unto whom his Rents should have been due and payable And if any Person or Persons soe rated or charged doe find him or themselves agrieved with such assessing or rating and doe within Ten Days after Demand made of the Su[m]m or Su[m]ms of Money assessed on him or them complaine to the Co[m]missioners who signed or allowed his or their Rates or to any Members of the House of Co[m]mons Co[m]missioners for that Place the said Co[m]missioners onely or any Three or more of them shall have and have hereby Power (and are hereby required within Ten Days next after such Complaint particularly in their Publick Place of Meeting and not otherwise) to examine the-Owner or Owners or any other Person or Persons upon his or their Oath touching the Value of such Real or Personal Estate and other the Matters aforesaid and upon due Examination and Knowledge thereof allow abate defaulk encrease or enlarge the said assessment and the same soe allowed abated encreased or enlarged shall bee levied and shall bee certified or estreated into the Exchequer in Manner aforesaid And to that End the said Co[m]missioners are hereby required to meet together for the determining of such Complaints and Appeals accordingly And for this end to expresse in their Warrants to the Collectors the Times and Places for determining Appeals and to su[m]mon the respective Assessors concerning whose Assessment any Complaint shall bee made to attend att the Time and Place to bee appointed for the Determining such Complaint who are hereby required to attend accordingly and Appeals once heard and determined to bee final without any further Appeal upon any Pretence whatsoever.