Land Tax Act 1691

X. Persons charged refusing, &c. to pay; Distress.

Collectors breaking open Doors, Chests, &c. to call in Constables, &c.; who are to aid Collectors.; Questions upon Distress determined by Commissioners.; Persons conveying away Goods, &c.; Commissioners may imprison; Except Peers.; Tenants to pay Rate, and may deduct.; Landlords to allow Deduction.

And bee it further Enacted and Declared That if any Person shall refuse or neglect to pay any Summe of Money whereatt hee shall bee rated and assessed That then itt shall and may bee lawfull to and for the said Collectors or any of them and they are hereby authorized and required to levy the Summe assessed by Distresse and Sale of the Goods of such Person soe refuseing or neglecting to pay and reasonable Charges of destraineing and restoreing the Overplus (if any bee) to the Owner thereof and to breake open in the day tyme any House and upon Warrant under the Hands and Seales of Three or more of the said Commissioners any Chest Trunk Box or other things where any such Goods are and to call to theire Assistance the Constables Tythingmen and Headboroughs within the Countyes Rideings Cityes Townes and Places where any Refusall Neglect or Resistance shall bee made Which said Officers are hereby required to bee ayding and assisting in the Premisses, as they will answere the contrary att theire Perills And if any Question or Difference happen upon takeing such Distresses the same shall bee ended and determined by the said Commissioners or any Three or more of them. And if any Person or Persons shall neglect or refuse to pay his or theire Assessment or convey his or theire Goods or other Personall Estate whereby the Summes of Money soe Assessed cannot bee levyed according to this Act then the respective Commissioners or any Three or more of them are hereby authorized to imprison such Person or Persons (except a Peere or Peeresse of this Realme) and him and them in Prison to detaine and keepe untill the Moneys soe assessed and the Charges for the bringing in the same bee paid and satisfyed and noe longer And the severall and respective Tenant or Tenants of all Houses and Lands which shall bee rated by vertue of this Act are hereby required and authorized to pay such Summe or Summes of Money as shall bee rated upon such Houses or Lands and to deduct out of the Rent soe much of the said Rates as in respect of the said Rents of every such House and Lands the Landlord should or ought to pay and beare. And the said Landlords both mediate and immediate according to theire respective Interests are hereby required to allow such Deductions and Payments upon the Receipt of the Residue of theire Rents.