Taxation (No. 3) Act 1694

XIII. Persons neglecting, &c. to pay Rate,

Collectors to distrain; and to keep the Distress Four Days at Owner's Charge; then to be appraised and sold, and Over-plus restored; Officer may break open Houses, Chests, &c. in the Day-time; calling to Assistance the Constables, &c; Tenants to pay Rates, and to deduct out of Rent; Landlords to allow such Deductions.

And be it further enacted and declared That if any person or persons shall refuse or neglect to pay any su[m]me or su[m]mes 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 he and they is and are hereby authorized and required for non-payment thereof to levy the su[m]me and su[m]mes soe rated and assessed by distresse and sale of the Goods and Chattles of such person soe refuseing or neglecting to pay by his or theire Goods or Chattells or to distraine upon the Messuages Lands Tenements and p[re]misses soe charged with any such su[m]me or su[m]mes and the Goods and Chattells then and there found and the Distresse soe taken to keepe by the space of four dayes att the Costs and Charges of the Owners thereof and if the said Owner doe not pay the su[m]me or su[m]mes of money soe rated and assessed within the space of the said four dayes then the said distresse to be appraised by Two or more 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 the overplus comeing by such Sale (if any be over and above the charges of takeing and keepeing of the distresse) to be imediately returned to the wner thereof; And moreover it shall be lawfull to breake open (in the day time) any House, and (upon Warrant under the hands and seales of Two or more of the said Co[m]missioners) any Chest Trunk Box or other things where any such Goods[X1 are] calling to theire assistance the Constable Tythingman and Headboroughs within the Countyes Cityes Townes and Places where any refusall neglect or resistance shall be made which said Officers are hereby required to be aideing and assisting in the p[re]misses as they will answere the contrary att therein perill; And the severall and respective Tennant or Tenants of all Houses Lands Tenements and Hereditaments which shall be rated by virtue of this Act, are hereby required and authorized to pay such su[m]me or su[m]mes 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 imediate according to theire respective Interests are hereby required to allowe such deduc[i]ons in payments upon the receipte of the residue of theire Rents:-

Editorial Information

X1 interlined on the Roll.