Land Tax Act 1696

XXXIII. Stewards, &c. not declaring Rent, or declaring untruly.

Penalty; In case of undue Assessment, &c. Complaint to Commissioners; Commissioners to examine into the same, and may increase or abate Rate, and to issue Warrant accordingly; Assessors, &c. to attend on Appeal.

And be it further enacted by the Authority aforesaid That if any Steward Bayliffe or Tenant of any Houses Lands Tenements or other Hereditaments being required by the Assessors of the Parish or Place where the same are scituated or any or either of them to declare and make knowne to such Assessor or Assessors the true Rent by such Tenant or Tenants payable for such Houses Lands Tenements and other Hereditaments or shall affirme or pretend the same to be of lesse Rent than what hee she or they are bound to pay for such Lands Houses Tenements or other Hereditaments every such Steward Bayliffe or Tenant for such Offence shall forfeit so much as such Rent bona fide payable by such Tenant for such Lands Houses Tenements or other Hereditaments shall amount unto for Two Yeares to be levied & recovered in such manner as any other Penalty in this Act mentioned shall or may be levied and recovered and if any Person or Persons that shall be rated assessed or charged with any the Rates Duties or Assessments by this Act intended or for or in respect of any Matter or Thing for which by this Act hee she or they are or may be rated or charged, do find him her or themselves agrieved with such assessing and rating and within Ten Days after Demand made of the Su[m]m or Su[m]ms of Money assessed on him her or them do by himselfe herselfe or themselves or by his her or their Stewards or Bailiffs complain to the Co[m]missioners who signed or allowed his her or their Rates the said Co[m]missioners or any Three or more of them shall have and have hereby Power and are hereby required within Ten Days next after such Complaint to examine any Person or Persons concerned or his her or their Stewards or Bayliffs upon Oath touching the Matters or Things for which hee she or they shall be assessed and upon due Examination & Knowledge thereof allow abate defalk increase or inlarge the said Assessment And the same so allowed abated increased or inlarged shall be levied and shall be certified or estreated into the Exchequer in manner aforesaid And to that end the said Co[m]missioners are hereby required to meet together for the determining of such Appeals and Complaints accordingly And for this end to expresse in their Warrants or Estreats to the Collectors the Times and Places for determining Appeals and to su[m]mon the respective Assessors concerning whose Assessment any Complaint shall be made to attend att the Time and Place to be appointed for the determining such Complaint who are hereby required to attend accordingly and Appeals once heard and determined to be final without any further Appeal upon any Pretence whatsoever.