Poll Tax Act 1697

XXVIII. Where Persons charged to Horse or Horsemen to be assessed.

Assessment not paid, and no Goods; Tenant of Land may pay and deduct out of Rent.

Provided always that all Persons charged or chargeable by this Act in respect of their finding or contributeing or being liable to find or contribute to the finding any Horse or Horseman with Armes as aforesaid shall be assessed for the same in such Counties and Places respectively where they do or ought so to find or contribute as aforesaid And if the Sums assessed or charged in such Counties or Places respectively shall not be paid within the respective times in this Act before limitted for Payment thereof and no Goods or Chattels of the Person so assessed sufficient to pay the said Sums shal be found in the Place where such Assessment shall be made it shall be lawful in case the Tenant or Tenants of the Lands in respect of which such Assessment shall be made shall not within Ten Days after demand thereof pay the said Sums to levy the same by Distress and Sale of the Goods of such Tenant or Tenants in manner aforesaid And every Tenant paying the Sum so assessed or upon whome the same shall be levyed as aforesaid shall and may deduct so much out of the Rent payable for the Premisses which said Sum so deducted and detained shall be allowed on Payment of the residue of the Rent as fully as if the whole Rent had been actually paid to such Person to whom the same was due.