Land Tax Act 1693

XIII. Persons neglecting to pay Rates; Collectors to distrain,

and to keep the Distress Four Days at Owner's Charge; then to be appraised and sold, and Overplus restored.; Breaking open Houses, Chests, &c. in the Day-time. Calling to Assistance Constables, &c.; Tenants to pay Rates, and to deduct out of Rent; Landlord to allow such Deductions.

And be it further enacted and declared That if any person or persons shall refuse [X1 or neglect] to pay any sum or su[m]ms of money whereat he or they shall be rated and assessed that then it shall and may be lawfull to and for the said Collectors or any of them and [X1 hee] and they is and are hereby authorized and required for non payment thereof to levy the su[m]m or su[m]ms so rated and assessed by distresse and sale of the Goods and Chattells of such person so refuseing or neglecting to pay by his or their Goods or Chattells or to distrain upon the Messuages Lands Tenements and Premisses so charged with any such su[m]m or sums and the Goods and Chattells then and there found and the distresse so taken to keep by the space of Foure days at the Costs and Charges of the Owners thereof and if the said Owner do not pay the su[m]m or sums of money so rated and assessed within the space of the said Foure Days then the said Distresse to be appraised by Two or Three Inhabitants where the same shall be taken or other sufficient persons and to be sold by the Collectors for the payment of the said money And [X1 the] Overplus comeing by such sale (if any be over and above the charges of takeing and keeping of the distresse) to be immediately returned to the Owner thereof And moreover it shall be lawfull to break open (in the Day time) any House and (upon Warrant under the Hands and Seals of Two or more of the said Co[m]missioners) any Chest [X1 Trunk] Box or other things where any such Goods are calling to their assistance the Constable Tythingmen and Headboroughs within the Counties Cities Towns and Places where any refusal neglect or resistance shall be made Which said Officers are hereb required to be aiding and assisting in the Premisses as they will answer the contrary att their peril and the several and respective Tenant or Tenants of all Houses Lands Tenements and Hereditaments which shall bee rated by virtue of this Act are hereby required and authorized to pay such sum or su[m]ms of money as shall be rated upon such Houses Lands Tenements or Hereditaments and to deduct out of the Rents soe much of the said Rates as in respect of the said Rents of every such House Lands Tenements or Hereditaments the Landlord should or ought to pay and beare And the said Landlords both mediate and immediate according to their respective interests are hereby required to allow such deductions in payments upon the receipt of the residue of their Rents.

Editorial Information

X1 interlined on the Roll.