Taxation Act 1695

XV. Assessor, &c. neglecting or refusing to do his Duty Commissioners to fine not exceeding £30, nor under £15.

Distress.; Fines paid to Receiver General, &c.

And bee it further enacted and declared by the Authority aforesaid That if any Assessor Collector Receiver or other Person appointed by the said Co[m]missioners shall wilfully neglect or refuse to performe his or their Duty in the due and speedy Execuc[i]on of this present Act Or if any Assessor shall wittingly or willingly under-rate or assesse att an under-value any Person or Thing chargeable by this Act the said respective Co[m]missioners or any Three or more of them have hereby Power to impose on such Person or Persons soe refuseing neglecting or not performing their Duties such Fine or Fines as by them shall bee thought fitt soe as the same exceed not the Su[m]m of Thirty Pounds nor to bee under the Su[m]m of Fifteen Pounds which said Fines shall not bee taken [X1 off] or discharged but by the Consent of the Majority of the Co[m]missioners who imposed the same but shall bee levied by Warrant under the Hands and Seales of the said Co[m]missioners or any Two of them by Distresse and Sale of the Goods and Chattels of the Offenders And in default of Goods and Chattells the Offenders to bee comitted (by Warrant under the Hands and Seales of the said Co[m]missioners or any Two or more of them) to Prison there to remain till Payment of the said Fines And that all Fines that shall bee imposed by virtue of this Act shall bee paid to the respective Receivers General and by them into the Receipt of His Majesties Exchequer.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: of O. [O. refers to a collection in the library of Trinity College, Cambridge]