Land Tax Act 1696

LXXX.

Persons delivering in Specification, to give Commissioners an Account on Oath of the Debts owing by them at Interest, and to have an Allowance in respect thereof.

And to the end that such Persons as duely give Specifications in Writing to charge themselves with the Duty by this Act imposed for or in respect of Debts owing to them att Interest may have a Deduction or Allowance made to them out of the same for such Debts as they doe really and bona fide owe att Interest to any other Person or Persons according to the true Meaning hereof Be it further enacted by the Authority aforesaid That all and every such Person and Persons when hee or they shall deliver such Specifications as aforesaid shall or may also give the Co[m]missioners an Account of the Debts which such Person shall actually and bona fide owe to any other Person and Persons att Interest & such Co[m]missioner being satisfied in the Truth thereof either by the Oath of the Party (which they or any Two or more of them have hereby Power to administer) or by other good Information shall make a proportionable Allowance or Deduction for or in respect of such Debts which hee owes att Interest to others out of the Tax or Duty for the Debts contained in his Specification Any thing herein contained to the contrary notwithstanding.