Land Tax Act 1696

XXIII. In Default of Payment by Servant, &c. Master or Mistress liable;

and may deduct out of Wages due; Tenant to pay, and may deduct out of Rent due.

And be it further enacted by the Authority aforesaid That in all Cases where any Person or Persons as a Domestick Servant Covenant Servant Journeyman or other Servant that is or dureing the continuance of this Act shall be hired entertained or constantly imployed by any Master or Masters Mistress or Mistresses is by this Act chargeable with the said Duty of Foure Pence per Month or with any the said Duties payable for Wages in every such Case or Cases the respective Masters or Mistresses Master or Mistresse upon default of Payment by such Servant shall be and are hereby made lyable to and chargeable with the Payment which such Servants ought to have made dureing the time of their Continuance in such their Services respectively And if such Master or Mistriss shall neglect or refuse to pay as aforesaid itt shall and may be lawfull to proceed against them in like manner as against any other Person or Persons making Default of Payment as herein before appointed And all Masters and Mistresses making Payment as aforesaid shall be allowed all and every the Su[m]ms paid for such Servants to be deducted out of the Wages due or to be due and payable unto them respectively And the several and respective Tenant or Tenants of all Houses Lands Tenements and Hereditaments which shall be rated by virtue of this Act are hereby required and authorized to pay such Su[m]m or Sums of Money as shall be rated upon such Houses Lands Tenements and Hereditaments and to deduct out of the Rents so much of the said Rate as for every such House Lands Tenements or Hereditaments the Landlord should or or ought to pay and beare And the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions in Payments upon the Receipt of the Residue of their Rents.