Land Tax Act 1691

XXVI. When Lands, &c. unoccupied, and no Distress found, Collectors, Constables, &c. may enter and distrain.

Proceedings thereon.

Provided alwayes and bee it further enacted That in case any Lands or Houses in any Parish Place or Constablewick shall bee unoccupied and noe Distresse canne be found on the same by reason whereof the said Parish Place and Constablewick are forced to pay and make good the Tax assessed upon such Land lyeing unoccupied that then itt shall and may bee lawfull att any tyme after for the Collectors Constable or Tythingman of the said Parish Place or Constablewick for the tyme being to enter and distraine upon the said Land or Houses when there shall bee any Distresse thereupon to bee found and the Distresse and Distresses (being the proper Goods of the Owner or any claymeing any Estate Interest or Profitt under him) if not redeemed within Foure Dayes by payment of the Tax and charge of the Distresse to sell rendring the Overplus to the Owner or Owners of such Distresse And the said Collector Constable or Tythingman is hereby enjoyned to distribute the Money raised by the said Distresse or Sale thereof proportionably to the Parties who contributed to the Tax of the said unoccupied Lands.