Land Tax Act 1696

XXVIII. Creditors to deliver to Assessors a Note of gross Amount of Debt.

Assessors to assess according to Note, unless they can more truly assess of their own Knowledge.

And for the better discovering and charging such of the Debts by this Act chargeable with the Monthly Duty or Payment as aforesaid as att the time of the respective Assessments pursuant to this Act shall be owing att Interest to any Person or Persons Bodies Politick or Corporate by or upon any Mortgages Statutes Merchant or of the Staple Recognizances Judgements Bonds Bills Obligatorie Spialties? or upon any Bills or Notes whatsoever or any other Securities for Money att Interest Be it further enacted by the Authority aforesaid That all and every the respective Persons intituled to such Debts or which ought to pay the Tax hereby intended to be imposed thereupon shall deliver or cause to be delivered to the said Assessors of the Parish or Place where such Debts are to be assessed before they returne their Certificates or Assessments to the Co[m]missioners as aforesaid a Note in Writing signed by such Person or Persons or by his her or their Appointment containing the total or grosse Su[m]m of the Principal Moneys so owing to him her or them respectively upon Mortgages Statutes Merchant or of the Staple Recognizances Judgments Bonds Bills Obligatory Specialties or upon any other Bills or Notes or any other Securities for Money att Interest as are before mentioned and intended to be hereby charged whereby the said Assessors may be enabled fully to Tax such Debts with the Duties by this Act payable in respect of the same And the said Assessors are hereby impowered to tax and assesse such Persons for such Debts according to the Notes in Writing so delivered to them respectively But in all Cases where no such Notes shall be delivered or that the Assessors shall have sufficient Ground of their owne Knowledge or by good Information to believe that the Persons charging themselves by the delivery of such Notes in Writing as aforesaid have more Moneys att Interest than are contained in such Notes the said Assessors are hereby authorized and required to assesse and tax such Persons for their Debts att Interest according to the best of their Skill and Judgement pursuant to their Oath in that behalfe and according to the Powers and Directions before in this Act contained.