levied by Distress; By whom Duties on Burial of Infants, paid; on the Burial of Wives.

And bee it further enacted by the authority aforesaid That the several and respective duties and su[m]ms of money granted as aforesaid upon the burials of the several persons before mentioned as the same shall severally become due and payable shall bee answered and paid to his Majesty his Heires and Successors for the aforesaid terme of Five yeares by the respective heires executors or administrators of every such person soe buried as aforesaid before any other debts or duties whatsoever And in default of payment thereof to the Collectors of the said duty upon demand the same shall bee charged upon and levied by distresse upon the lands tenements and hereditaments or the goods and chattels of the persons soe buried in such manner as herein after is directed and the respective duties hereby charged upon the burial of any person who shall att the time of his or her death be under the age of One and twenty yeares shall bee answered and paid by the father of such person (if liveing att the time of the death of such person under age) and if the father bee then dead by the mother if she bee then liveing or otherwise by the Guardian Trustee Executor or Administrator of such person and the duty charged upon the burial of any wife shall bee paid by the husband of such wife.