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Land Tax Act 1696

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XLIII.In Actions for executing Act, General Issue may be pleaded.

Treble Costs; Receivers, &c. to give Acquittances to inferior Officers gratis; Schedule of Defaulters to be delivered by Sub-Collectors to Head Collectors, who are to deliver same to Receivers General; Exchequer Process to issue thereupon.

And be it further enacted by the Authority aforesaid That if any Action Plaint Suit or Information shall be co[m]menced or prosecuted against any Person or Persons for what hee or they shall do in pursuance or in Execution of this Act such Person or Persons (so sued in any Court whatsoever) shall and may plead the General Issue (not Guilty) & upon any issue joyned may give this Act and the Special Matter in Evidence and if the Plaintiffs or Prosecutors shall become Nonsuit or forbeare further Prosecution or suffer a Discontinuance or if a Verdict passe against him the Defendants shall recover their Treble Costs for which they shall have the like Remedy as in any Case where Costs by the Law are given to Defendants And the said Receivers General shall give Acquittances (gratis) to the said Head Collectors for all Moneys of them received And the said Head Collectors shall give Acquittances (gratis) to the Subcollectors for all such Moneys as shall be paid them in pursuance of this Act And the said Subcollectors shall make & deliver to the said Head Collectors a perfect Schedule fairely written in Parchment under their Hands and Seals signed and allowed by any Two or more of the Co[m]missioners containing the Names Sirnames and Places of Abode of every Person within their respective Collections that shall make Default of Payment of any of the Su[m]ms that shall be rated or assessed on such Person by virtue of this Act where no sufficient Distresse is to be found nor other Satisfaction made and not otherwise and the Su[m]m and Sums charged on every such Person the same Schedule to be delivered by the Head Collectors to the Receiver General of the County City or Place respectively to be by him returned into His Majesties Court of Exchequer whereupon every Person making Default of Payment may be charged by Processe of the said Court according to the Course of the Court in such Cases.

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