Land Tax Act 1688

X. When Irfants chargeable, Parents, Guardians, &c. chargeable.

Parents, &c. refusing to pay, Process as against other Persons making Default.; Parents, &c. allowed such Payments in their Accounts; Tenants paying Rates, may deduct same out of their Rent.; Landlords to allow such Deductions.; Tenant hereby acquitted for Payment of Rate by them.

And bee it further Enacted by the Authoritie aforesaid That where any Person or Persons chargable with any Rates or Assessments by this Act imposed shall be under the Age of One and twenty Yeares there and in every such Case the Parents Guardians or Tutors of such Infants respectively upon default of Payment by such Infants shall be and are hereby made lyable to and chargeable with the Payments which such Infants ought to have made And if such Parents or Guardians or Tutors shall neglect or refuse to pay as aforesaid it shall and may be lawfull to proceede against them in like manner as against other Person or Persons makeing default of Payment as herein before appointed And all Parents Guardians or Tutors makeing Payment as aforesaid shall be allowed all and every the Summes soe paid for such Infants upon his and their Accompt And the severall and respective Tennants of all and every the Messuages Mannours Lands Tenements Hereditaments and Premisses which by vertue of this Act shall be charged with any Pound Rate as aforesaid are hereby Required and Authorized to pay such Summe [X1 and] Summes of Money as shall be rated upon such Messuages Lands Tenements Hereditaments and Premisses and to deduct out of the Rents soe much of the said Rates as in respect of the said Rents payable for such Messuages Lands Tenements Hereditaments or Premisses the Landlord should and ought to beare And all Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions and Payments upon receipt of the Residue of the Rents And every Tennant paying the said Assessment of the Pound Rate shall be and is hereby acquitted and discharged for soe much Money as the said Assesment shall amount unto as if the same had beene actually paid unto such Person or Persons unto whome his Rent should have beene due and payable

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]