Land Tax Act 1696

XXXI. Assessors may enter Lands, &c. to view and value Stock chargeable;

and if they find Stock fraudulently driven away, &c. to give Notice to the Commissioners; Refusing Assessors to enter, &c; Penalty.

And for the better Discovery of the true Value of all Stock upon Land intended to be charged by this Act Be it further enacted by the Authority aforesaid That the respective Assessors of the several Districts Parishes or Places where any such Stock shall be or remaine att the time of the Execution of this Act shall have full Power and Authority and they are hereby enjoyned and required to enter into and upon any such Lands Grounds Out-houses or other Places where any Stock upon Land by this Act chargeable shall be or remaine as aforesaid there to view and value the same and when they shall have satisfied themselves in the Number Kinds and Values of such Stock the said Assessors shall charge the Duties therefore payable in their respective Assessments according to the true Intent and Meaning of this Act And in case the said Assessors upon such View as aforesaid shall find that any such Stock as aforesaid hath been fraudulently driven or removed away by any Person or Persons with Intention onely to defraud His Majesty or to avoid the Taxation thereof hereby intended the said Assessors shall give Notice thereof to the Co[m]missioners to whom their Certificates are to be returned to the end such Person or Persons may be proceeded against as by this Act in such Case is provided And if any Person or Persons chargeable for Stock upon Land as aforesaid shall refuse to permitt or Suffer the said Assessors to enter view and value the same or any Part thereof as aforesaid that then every such Person for such Refusal shall forfeit the Su[m]m of Ten Pounds One Moiety thereof to His Majesty and the other Moiety to him or them that will sue for the same to be recovered as aforesaid.