Land Tax Act 1692

XVIII. Assessor, &c. neglecting or refusing to do his Duty;

Commissioners to fine, not exceeding £20 nor under £10; Any Two Commissioners may require Account from Receivers General; and may levy.

And it is further Enacted by the Authority aforesaid That if any Assessor Collector Receiver or other person appointed by the Co[m]missioners shall willfully neglect or refuse to performe his duty in the due and speedy execuc[i]on of this Act Or if any Assessor shall wittingly or knowingly under rate or assesse att an under Value any person or thing chargeable by this Act the said respective Co[m]missioners or any Three or more of them may and shall by vertue of this Act impose on such person and persons soe refuseing neglecting or not performeing theire dutyes any Fine not exceedeing the su[m]me of Twenty pounds nor under the su[m]me of Tenne pounds for every Offence which said Fyne shall shall not be taken off or discharged but by the consent of the majority of the Co[m]missioners who imposed the same the said Fynes to be levyed and certified as aforesaid into Theire Majesties Court of Exchequer and charged upon the respective Receivers Generall amongst the rest of the Rates aforesaid. And the said Co[m]missioners or any Two or more of them may and shall from time to time call for and require an account from the respective Receivers Generall of all the moneyes received by him of the said Head Collectors and of the payment thereof into Theire Majesties Receipte of Exchequer according to the direcc[i]on of this Act. And in case of any failure in the Premisses the said Co[m]missioners or any Two or more of them are hereby required to cause the same to be forthwith levyed and paid according to the true intent and meaneing of this Act:-