Land Tax Act 1693 (c. 1)

XXIX. Parents and Guardians to pay Rates imposed on Infants; and upon Neglect, &c. to be proceeded against as other Defaulters.

Sums paid allowed upon their Accounts.

And be it further enacted by the Authority aforesaid That where any Person or Persons chargeable with any Rates or Assessments by this Act imposed shall be under the Age of One and twenty yeares in every such case the Parents Guardians and Tutors of such Infants respectively upon default of Payment by such Infants shall be and are hereby made liable to and charged with the Payments which such Infants ought to have made And if such Parents Guardians or Tutors shall neglect or refuse to pay as aforesaid it shall and may be lawfull to proceed against them in like manner as against [X1 any] other Person or Persons making default of Payment as herein is mentioned And all Parents Guardians and Tutors makeing Payment as aforesaid shall be allowed all and every the su[m]ms paid for such Infants, upon his or their Accounts.

Editorial Information

X1 interlined on the Roll.