Land Tax Act 1692

X. Parents and Guardians to pay Rates imposed on Infants;

and upon Neglect, &c. to be proceeded against as other Defaulters; Sums paid allowed upon their Accounts; Tenants to pay Rates, and to deduct out of Rent; Landlords to allow such Deductions.

And be it further Enacted by the Authority aforesaid That where any Person or Persons chargeable with any Rates or Assessements by this Act imposed shall be under the age of One and twenty yeares in every such case the Parents Guardians or, Tutors of such Infants respectively upon defaulte of payment by such Infants shall be and are hereby made lyable to and chargeable with the Payments which such Infants ought to have made. And if such Parents Guardians or Tutors shall neglecte or refuse to pay as aforesaid it shall and may be lawfull to proceede against them in like manner as against any other Person or Persons makeing defaulte of payment as herein before appointed. And all Parents Guardians or Tutors makeing payment as aforesaid shall be allowed all and every the su[m]mes soe paid for such Infants upon his and theire accounts. And the severall and respective Tennants of all and every the Mannors Messuages Lands Tenements Hereditaments and Premisses which by vertue of this Act shall be chargeable with any Pound Rates as aforesaid are hereby required and authorized to pay such su[m]me or su[m]mes of money as shall be rated upon such Mannors Messuages Lands Tenements Hereditaments and Premisses and to deduct out of theire Rents soe much of the said Rates as in respect of the said Rents payable for such Mannors Messuages Lands Tenements Hereditaments or Premisses the Landlord should and ought to beare. And all Landlords both mediate and im[m]ediate (according to theire respective Interests) are hereby required to allowe such deducc[i]ons and payments upon receipte of the residue of the Rents And every Tennant paying the said Assessements of the Pound Rates shall be and is hereby acquitted and discharged for soe much money as the said Assessement shall amount unto as if the same had beene actually paid unto such Person or Persons unto whome his Rent should have beene due and payable:-