Land Tax Act 1688

XXII. Where Lands unoccupied and no Distress can be had nor Owner found; Commissioners to certify unto the Exchequer; such Certificate a sufficient Charge upon the Person and Land; and Process out of Exchequer shall issue accordingly.

Provided alwayes and bee it further Enacted That in case any Lands or Houses in any Parish Place or Constablewick shall lye unoccupied and noe Distresses can be found on the same nor the Person of the true owner or Proprietor can be found within the said County by reason whereof the Rate and Assessment upon such unoccupied Lands cannot be Levyed That then upon Complaint thereof made to the Commissioners for the County where such Case shall happen to be the said Commissioners or any two or more of them shall certifie into their Majestyes Court of Exchequer the Name of the Person whose Land or House soe lyeth unoccupied together with the Summe thereupon Assessed and the Parish or Place where such Land lyeth which Certificate is hereby declared to be a sufficient Charge upon the Person and Land therein named and shall make the Person Debtor to their Majestyes for the Summe soe Assessed and the Court of Exchequer shall issue out Processe thereupon against the Body Goods and all other the Lands of such Debtor untill the Summe soe Assessed be fully and effectually Levyed and Paid to Their Majestyes.