Land Tax Act 1691

XI. Tenant paying, acquitted to Amount of Payment.

Difference between Landlord and Tenant as to Rate, Commissioners may settle.; Over Rate, Appeal to Commissioners.; If Proportions of Rate not fully assessed, or assessed upon Persons not of Ability; or upon empty Houses, &c.; or if Assessments not paid to Receiver General.; Commissioners, Assessors, &c. are to re-assess.; Such new Assessments to be made, &c. as former Assessment.

And itt is enacted and declared That every Tenant paying the said Assessments shall bee acquitted and discharged for soe much money as the said Assessments shall amount unto as if the same had beene actually paid unto such Person and Persons unto whome his Rents should have beene due and payable And if any Differences shall arise betweene Landlord and Tenant or any other concerning the said Rates the said severall Commissioners or any Three or more of them in theire severall Divisions shall and have hereby power to settle the same as they shall thinke fitt And if any Person or Persons shall find him or themselves aggrieved in that the Assessors have Over-rated him or them and shall in Six Dayes after demand made of the Summe of Money assessed on him or them complaine to Three or more of the Commissioners (whereof one of the Commissioners who signed or allowed his her or theire Assessments to bee one) the said Commissioners or any Three or more of them shall have and have hereby Power within Twelve Dayes after the Demand of the Assessment as aforesaid to relieve such Person or Persons and to charge the same on such other Person and Persons as they shall see cause And in case the Proportions sett by this Act upon all and every the respective Countyes Rideings Cityes Townes and Places shall not bee fully assessed levyed and payd according to the true meaneing hereof or if any of the said Assessments shall bee rated and imposed upon any Person not being of Ability to pay the same or [X1 upon] any empty or void House or Land where the same cannot bee collected or levyed or that through any Wilfulnesse Negligence Mistake or Accident the said Assessment. charged on each County Rideing City Towne or Place by vertue of this Act happen not to bee payd to the Receiver Generall his Deputy or Deputies of the respective Counties as in this Act is directed That then in all and every such Cases the severall and respective Commissioners Assessors and Collectors aforesaid and every of them respectively are hereby authorized and required to assesse or re-assesse or cause to bee assessed or re-assessed levyed and paid all and every such Summe and Summes of Money upon the respective Countyes Rideings Cityes Townes and Places or upon any the Divisions Hundreds and Parishes therein as to the said Commissioners or such number of them as by this Act are authorized to cause the first Assessment hereby required to bee made shall seeme most agreeable to Equity and Justice The said new Assessment to bee made collected and paid in such manner and by such meanes as in this Act for this Assessment is declared and directed.

Editorial Information

X1 interlined on the Roll.