Poll Tax Act 1697

XV. Assessor, Collector, &c. neglecting, &c. to perform their Duty.

Commissioners may fine; Commissioners to require Accounts from Receivers General; and in case of Failure to levy; If Controversy concerning assessing Commissioners, Commissioners concerned to withdraw; Penalty; Questions concerning Rates determined by Commissioners; Receivers General, &c. to give Acquittances gratis to Collectors; Collectors to deliver a Schedule to Receivers General of Defaulters; to be returned by him into Exchequer.

And be it further enacted That if any Assessor Collector Receiver or any other Person appointed by the Commissioners shal wilfully neglect or refuse to perform his Duty in the due and speedy Execution of this present Act the said respective Commissioners or any Two or more of them may and shal by virtue of this Act impose on such Person or Persons so refuseing or neglecting their Duties any Fine not exceeding Twenty Pounds for any Offence the same to be levied and certified as aforesaid into His Majesties Court of Exchequer and charged upon the respective Receivers General amongst the rest of the Rates aforesaid And the said Commissioners or any Two or more of them may and shal from time to time call for and require an Account from the respective Receivers General of all the Moneys received by them of the said Collectors and of the Payments thereof into His Majesties Receipt of Exchequer according to the Direction of this Act And in case of any Failure in the Premisses the said Commissioners or any Two or more of them are hereby required to cause the same to be forthwith levied and paid according to the true Intent and Meaning of this [X1 Act] And in case of any Controversie arising between the said Commissioners concerning the said Rates or Assessments the Commissioners that shal be concerned therein shal have no Voice but shal withdraw during the Debate of such Controversie until it be determined by the rest of the Commissioners and in Default thereof that the Commissioners then present shall have Power and are hereby required to impose such Fine or Fines as to them shal be thought fit upon such Commissioners so refusing to withdraw not exceeding the Sum of Twenty Pounds and to cause the same to be levied and paid as other Fines to be imposed by this Act are to be levied and paid And all Questions and Differences that shal arise touch[X1 ing] any of the said Rates Taxes Assessments or Levies and the collecting thereof shal be heard and finally determined by Three or more of the Commissioners upon Complaint thereof to them made by any Person [X1 or Persons] thereby grieved without further Trouble or Suit in Law And the said Receiver General his Deputy or Deputies shall give Acquittances gratis to the said Collectors for all Moneys of them received in pursuance of this Act which Acquittances shall be a ful Discharge of the said Collectors respectively And the said Collectors shal make and deliver to the said Receivers General their Deputy or Deputies a perfect Schedule fairly written in Parchment under their Hands and Seals signed and allowed by any Two or more of the respective Commissioners containing the Names and Sirnames and Places of Abode of every Person within their respective Collection that shal make Default of Payment of any the Sums that shal be rated or assessed on such Person by virtue of this Act and the Sum and Sums charged on every such Person the same to be by him returned into His Majesties Exchequer wherupon every Person so making Default of Payment may be charged by Process of the said Court And the Officers of the said Court are hereby strictly enjoyned and required to issue such Process against all Persons whatsoever so making Default And the said Process shal be duely executed for Recovery of the [X2 Money] whereof Default in Payment shal be made as aforesaid.

Editorial Information

X1 interlined on the Roll.

X2 Variant reading of the text noted in The Statutes of the Realm as follows: Moneys O. [O. refers to a collection in the library of Trinity College, Cambridge]