Land Tax Act 1692

XVII. Proviso for Scotland, Ireland, Jersey or Guernsey.

Persons aggrieved may complain to Commissioners within Ten Days; to meet for determining Appeals.

Provided alsoe That this Act shall not extend to the Inhabitants of Scotland Ireland Jersey or Guernesey for and concerneing any such Personall Estate which they or any to theire use have within the said Kingdomes and Islands. And if any person or persons certified assessed or rated for or in respect of any reall or p[er]sonall Estate or for or in respect of any matter or thing for which by this Act he or they is or may be rated or charged doe finde him or themselves agrieved with such assesseing or rateing and doe within Tenne dayes after demande thereof made complaine to the Co[m]missioners the said Co[m]missioners or any Five or more of them soe as the major parte of the Co[m]missioners who signed or allowed his or theire rates be present shall and may within Tenne dayes next after such complaint particularly examine any person or persons upon his or theire Oath touching the value of his or theire reall or personall Estate and other the matters aforesaid and upon due examinac[i]on or knowledge thereof abate defalke increase or enlarge the said Assessement and the same soe abated increased or enlarged shall be levied and shall be certified or estreated into the Exchequer in manner aforesaid. And to that end the said Co[m]missioners are hereby required to meete together for the determineing such complaints and appeales accordingly and for this end to expresse in theire Warrants to the Collectors the times and places for determineing appeales and appeales once heard and determined to be fynall without any further appeale upon any pretence whatsoever:-