Land Tax Act 1696

XI. Recital that many Manors, &c. are liable to Incumbrances.

Landlords, &c. of such Manors, &c. to retain the Rate, and Incumbrancers are to allow it.

And wereas many of the Manors Messuages Lands Tenements Tythes Hereditaments and Premisses intended by this Act to be charged with the Pound Rates as aforesaid stand incumbred with or are subject or liable to the Payment of several Rent-Charges or Anūities issueing out of the same or to the Payment of diverse Fee-Farme Rents Rents-Service or other Rents thereupon reserved or charged by reason whereof the true Owners and Proprietors of such Manors Messuages Lands Tenements Hereditaments and Premisses doe not in truth receive to their owne Use the true yearely Value of the same for which neverthelesse they are by this Act charged to pay the full Pound Rate of Three Shillings for every Twenty Shillings of the true yearely Value Itt is therefore declared and enacted by the Authority aforesaid That it shall and may be lawfull to and for the Landlords Owners and Proprietors of such Manors Messuages Lands Tenements Hereditaments and Premisses as are charged with the Pound Rate as aforesaid to abate and deduct and to retaine and keep in his or their Hands Three Shillings in the Pound and so in Proportion for any greater or lesser Su[m]m for every Fee-Farme Rent or other Annual Rent or Payment charged upon or issueing out of the Premisses or any part thereof or thereupon reserved And all and every Person or Persons who are or shall be any way intituled to such Rents and Annual Paym[ent]s. are hereby required to allow such Deductions and Payments upon the Receipt of the Residue of such Moneys as shall be due and payable to them for such Rents or Annual Paym[ent]s reserved or charged as aforesaid.