Land Tax Act 1696

LXXIX. Proviso for Persons delivering in Specification, making Oath that Debts are desperate.

Commissioners to examine into the Securities for such Debts, &c. and to act thereupon.

Provided always and it is hereby enacted That if any Person or p[er]sons who shall deliver such Specification or Particular in Writing of the Debts att Interest owing to him her or them to the said Co[m]missioners as is required by this Act shall make Oath before them or any Two or more of them (who are hereby directed and impowered to administer the same) that any Debt or Debts contained in such Specification or Particular is or are desperate and that hee she or they doe verily believe the same will never be satisfied or recovered then and in every such Case and Cases the said Co[m]missioners by all lawfull Ways & Means shall examine and informe themselves of the Nature of such Particular Debt or Debts and the Securities for the same and whether such Securities be sufficient or insufficient and thereupon either to continue the Charge of the Tax or Duties hereby intended upon such a particular Debt or Debts or to discharge the Party or Parties complaining thereof as to such Co[m]missioners shall seem meet and reasonable and the discharging of such particular Debt or Debts from the Duty hereby imposed thereupon shall be noted upon such Specification and the Duplicate thereof to be given as is before in this Act directed Any thing herein contained to the contrary notwithstanding.