Taxation Act 1695

XVI. Collector not paying Money received by him;

Imprisonment, and Real and Personal Estate liable; Commissioners seizing Estate to call a General Meeting of Commissioners on Notice; Proceedings.

And it is further enacted and declared That if any Collector that shall (by virtue of this Act bee appointed for the Receipt of any Su[m]ms of Money thereby to bee assessed) neglect or refuse to pay any Su[m]m or Su[m]ms of Money which shall bee by him received as aforesaid and to pay the same as in and by this Act is directed and shall detaine in his or their Hands any Money received by them or any of them and not pay the same att such Time as by this Act is directed the Co[m]missioners of each County Riding City or Towne respectively or any Two or more of them in their respective Divisions are hereby authorised and impowered to imprison the Person and seize and secure the Estate both Real and Personal of such Collectors to him belonging or which shall descend or come into the Hands or Possessions of his Heires Executors or Administrators wheresoever the same can bee discovered and found And the said Co[m]missioners who shall soe seize and secure the Estate of any Collector or Collectors shall bee and are hereby impowered to appoint a Time for the General Meeting of the Co[m]missioners for such County Riding City Towne or Place and there to cause Publick Notice to bee given att the Place where such Meeting shall bee appointed Six Days att the least before such General Meeting And the Co[m]missioners present att such General Meeting or the major Part of them in case the Moneys detained by any such Collector or Collectors bee not paid or satisfied as it ought to bee according to the Directions of this Act shall and are hereby impowered and required to sell and dispose of all such Estates which shall bee for the Cause aforesaid seized and secured or any part of them and to satisfie and pay into the Hands of the Receiver Gen[er]al the Su[m]m that shall bee soe detained in the Hands of such Collector or Collectors their Heires Executors or Administrators respectively.