Land Tax Act 1693

XV. Assessor, &c. neglecting or refusing to do his Duty; Commissioners to fine not exceeding £20, nor under £10.; Distress.; Fines paid to Receiver General, &c.

And be it further enacted and declared by the Authority aforesaid That if any Assessor Collector Receiver or other Person appointed by the said Co[m]missioners shall wilfully neglect or refuse to performe his or their duty in the due and speedy execuc[i]on of this present Act or if any Assessor shall wittingly or willingly 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 have hereby power to impose on such Person or Persons soe refuseing neglecting or not performeing their Duties such Fine or Fines as by them shall be thought fitt so as the same exceed not the su[m]m of Twenty Pounds nor to be under the sum of Ten Pounds which said Fines shall not bee taken off or discharged but by the consent of the majority of the Co[m]missioners who imposed the same but shall be levyed by Warrant under the Hands and Seals of the said Co[m]missioners or any Two of them by distresse and sale of the Goods and Chattells of the Offenders and in default of Goods and Chattels the Offenders to be co[m]mitted (by Warrant under the Hands and Seals of the said Co[m]missioners) to Prison there to remaine till payment of the said Fines And that all Fines that shall be imposed by virtue of this Act shall bee paid to the respective Receivers General and by them into the Receipt of their Majesties Exchequer.