Land Tax Act 1693

XIV. Tenant paying acquitted.

Persons aggrieved may complain to Commissioners, who may examine on Oath.; Commissioners to meet to determine Appeals.

And it is enacted and declared That every Tenant paying the said Assessments shall be acquitted and discharged for soe much money as the said Assessments shall amount unto as if the same had been actually paid unto such Person and Persons unto whom his Rents should have been due and payable And if any Person or Persons so rated or charged doe find him or themselves agrieved with such [X1 assessing] or rateing and do within Ten days after demand made of the su[m]m or su[m]ms of money assessed on him or them complain to the Co[m]missioners the said Co[m]missioners or any Three or more of them so as the major part of the Comissioners who signed or allowed his or their Rates be present shall have and have hereby power with Ten days next after such Complaint particularly to examine any Person or Persons upon his or their Oath touching the value of his or their real or personal Estate and other the matters aforesaid and upon due examinac[i]on and knowledge thereof allow abate defaulk encrease or enlarge the said Assessment and the same so allowed abated encreased 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 meet together for the determining of such Complaints and Appeals accordingly and for this end to expresse in their Warrants to the Collectors the times and Places for determining Appeals and Appeals once heard and determined to bee final without any further Appeal upon any pretence whatsoever.

Editorial Information

X1 interlined on the Roll.