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Land Tax Act 1696
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XXXV.Collectors refusing to pay, or detaining Money received;
Commissioners may imprison the Persons and seize Estates of Collectors; and if Monies not paid, may call a Meeting and proceed to sale of Estates.
And it is hereby further enacted and declared That if any Collector that shall by virtue of this Act be appointed for the Receipt of any Su[m]ms of Money thereby to be assessed neglect or refuse to pay any Su[m]ms or Sums of Money which shall be by him received as aforesaid and to pay the same as in and by this Act is directed or shall detaine in his or their Hands any Money received by them or any of them and not pay the same att such time as by this Act is directed the Co[m]missioners of each County City Riding or Towne respectively or any Two or more of them in their respective Divisions are hereby authorized and impowered to imprison the Person and seize and secure the Estate both Real and Personal of such Collectors to him or them belonging or which shall descend & come into the Hands or Possessions of his Heires Executors or Administrators wheresoever the same can be discovered and found And the said Co[m]missioners who shall so seize and secure the Estate of any Collector or Collectors shall be and are hereby impowered to appoint a time for the General Meeting of the Co[m]missioners for such County Riding City Towne or Place and there to cause Publick Notice to be given att the Place where such Meeting shall be appointed Six Days att the X1 before such General Meeting And the Co[m]missioners present att such General Meeting or the major Part of them in case the Moneys detained by any such Collector or Collectors be not paid or satisfied as it ought to be according to the Directions of this Act shall and are hereby impowered and required to sell and dispose of such Estates which shall be for the Cause aforesaid seized and secured or any Part of them and to satisfye and pay into the Hands of the Receiver General the Su[m]m that shall be so detained in the Hands of such Collector or Collectors their Heires Executors or Administrators respectively.
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X1least, in King's Printer's Copy.
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