Land Tax Act 1688

XVI. Assessor, Collector, &c. neglecting his Duty, Commissioners may punish by Fine, not exceeding £5. to be levied and certified into the Exchequer. Commissioners may require Account from Receiver General.; If Failure in the Premises Commissioners to proceed forthwith.

Any Commissioner concerned in Assessment to withdraw, in case of any Debate thereon.; Questions touching Rates to be determined by Two or more Commissioners.; Receivers General and Head Collectors to give Acquittances gratis.; Subcollectors to give Schedule under Hand and Seal of Names, &c. of Persons charged making Default. Such Schedule to be delivered by Head Collector to the Receiver General, and by him returned into the Exchequer.

And it is further Enacted by the Authority aforesaid That if any Assessor Collector Receiver or other Person appointed by the Commissioners shall wilfully neglect or refuse to performe his Duty in the due and speedy Execution of this Act the said respective Com[m]issioners or any three or more of them may and shall by vertue of this Act Impose on such Person and Persons soe refuseing or neglecting their Duties any Fine not exceeding the Summe of Five pounds for any one Offence the same to be Levyed and Certifyed as aforesaid into His Majestyes Court of Exchequer and Charged upon the respective Receiver Generall amongst the rest of the Rates aforesaid And the said Commissioners or any two or more of them may or shall from time to time call for and require an Accompt from the respective Receiver Generall of all the Moneys received by him of the said Head Collectors and of the payment thereof into His Majestyes 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 Levyed and Paid according to the true intent and meaning of this Act And in case of any Controversie ariseing betweene the said Commissioners concerning any Rates or Assessments to be laid by vertue of this Act the Commissioners that shall be concerned therein shall have noe Voice but shall withdraw dureing the Debate of such Controversie untill it be determined by the rest of the Commissioners And all Questions and Differences that shall arise touching any of the said Rates Taxes Assessments or Levyes shall be heard and finally determined by two or more of the Commissioners upon Complaint thereof to them made by any Person or Persons thereby grieved without further Trouble or Suite in Law And the said Receivers Generall shall give Acquittances gratis to the said Head Collectors for all Moneys of them received And the said Head Collectors shall alsoe give Acquittances gratis to the Subcollectors for all such Moneys as shall be paid by them in pursuance of this Act And the said Subcollectors shall make and deliver to the said Head Collectors a perfect Schedule fairly written in Parchment under their Hands and Seales Signed and Allowed by any two or more of the respective Commissioners containing the Names Sirnames and Places of abode of every Person within their respective Collection that shall make default of payment of any of the Summs that shall be Rated or Assessed on such Person by vertue of this Act where noe sufficient Distresse is to be found and not otherwise and the Summe and Sums charged on every such Person The same Schedule to be delivered by the Head Collector to the Receiver Generall of the County City or Place respectively to be by him Returned into their Majesties Court of Exchequer whereupon every Person soe makeing default of payment may be charged by Processe of the Court according to the course of the Court of Exchequer in such Cases