Land Tax Act 1688

IX. Allowance to the Clerks of Commissioners for transcribing Warrants, &c.

Persons refusing to pay the Rates on Demand.; Distress. To be kept Four Days; and if Rate not then paid, Distress to be sold for Payment of Rate, and Overplus to the Owner.; House may be broken open in the Daytime upon Warrant under Hands and Seals of Two Commissioners. Proceedings thereon.

And for the carefull Writeing and Transcribeing the said Warrants Estreats and Duplicates in due time it is further Enacted That the Commissioners Clerks who shall respectively performe the same shall by Warrant under two or more of the Commissioners Hands have and receive from the respective Head Collectors One peny in the Pound of all such Moneys as he or they shall have received by vertue of such Warrants and Estreats who are hereby appointed and allowed to pay the same accordingly And if any Person shall neglect or refuse to pay the severall Rates and Assessments wherewith he is Charged by this Act for or in respect of his Goods Chattells Personall Estate Offices or Employments and which he ought to pay [X1 and] if the Pound Rate or any Payment thereof soe as aforesaid charged upon any Mannours Messuages Lands Tenements Hereditaments and Premisses shall be neglected or refused to be paid Then upon Demand made by the Officer or Collector of the Place according to the Precept or Estreat to him delivered by the said Commissioners it shall and may be lawfull to and for such Officer or Collector and they are hereby required for nonpayment thereof to Distraine the Person or Persons soe refuseing or neglecting to pay by his or their Goods or Chattells or to Distraine in and upon the Messuages Lands and Tenements soe Charged and the Goods and Chattells then and there found and the Distresse soe taken to keepe by the space of Foure dayes at the Costs and Charges of the Owner thereof And if the said Owner doe not pay the Summe of Money due by this Act within the said Foure dayes Then the said Distresse to be Appraized by two or three of the Inhabitants where the said Distresse is taken and there to be sold by the said Officer or Collector for the payment of the said Money and the Overplus comeing by the said Sale (if any be) over and above the Charges of takeing and keeping the Distresse to be immediately restored to the Owner thereof And moreover it shall be lawfull to breake open in the day time any House and upon Warrant under the Hands and Seales of any two or more of the said Commissioners any Chest Trunke [X2 or] Box or other things where [X3 the said] Goods are and call to their Assistance the Constables Tythingmen or Headburroughs within the Counties Townes or Places where any Refusall Neglect or Resistance shall be made which said Officers are hereby required to be Aiding and Assisting in the Premisses.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: or O. [O. refers to a collection in the library of Trinity College, Cambridge]

X2 interlined on the Roll.

X3 Variant reading of the text noted in The Statutes of the Realm as follows: such O. [O. refers to a collection in the library of Trinity College, Cambridge]