Taxation Act 1690

X. Tenant paying acquitted to amount of Payment.

If Difference between Landlord and Tenant as to Rate, Commissioners may settle the same; If Over Rate, Appeal to Commissioners; In case Proportions of Rate are not fully assessed, or assessed upon Persons not of Ability; or upon empty House; or if Assessments not paid to Receiver General; Commissioners, Assessors, &c. are to reassess Such new Assessment to be made, &c. as the former Assessment.

And it is enacted and declared That every Tennant Paying the said Assesments shall be Acquitted and Discharged for soe much Money as the said Assesments shall amount unto as if the same had beene actually Paid unto such Person and Persons unto whome his Rents should have beene Due and Payable And if any Differences shall arrise betweene Landlord and Tennant or any other concerning the said Rates the said severall Commissioners or any Two or more of them in their severall Divisions shall and have hereby Power to Setle the same as they shall thinke fitt And if any Person or Persons shall finde him or themselves Agrieved in that the Assessors have overrated him or them and shall in Six dayes after Demand made of the Summe of Money Assessed on him or them Complaine to Two or more of the Commissioners (whereof one of the Commissioners who Signed or Allowed his or their Assessments to be one) the said Commissioners or any Two or more of them shall have and have hereby Power within Twelve dayes after the Demand of the Assessment as aforesaid to Relieve such Person or Persons and to Charge the same on such other Person and Persons as they shall see cause And in case the Proportions Sett by this Act upon all and every the respective Countyes Rideings Cities Townes and Places shall not be fully Assessed Levyed and Paid according to the true meaning hereof or if any of the said Assessments shall be Rated and Imposed upon any Person not being of Ability to Pay the same or upon any Empty or Void House or Land where the same cannot be Collected or Levyed or that through any Wilfulness Negligence Mistake or Accident the the said Assessment Charged on each Countie Rideing City Towne or Place by Vertue of this Act happen not be Paid to the Reciever Generall his Deputy or Deputies of the respective Counties as in this Act is directed That then in all and every such Cases the severall and respective Commissioners Assessors and Collectors aforesaid and every of them respectively are hereby Authorized and Required to Assesse or Reassesse or cause to be Assessed or Reassessed Levyed and Paid all and every such Summe and Summs of Money upon the respective Counties Rideings Cityes Townes and Places or upon any the Divisions Hundreds and Parishes therein as to the said Commissioners or such Number of them as by this Act are Authorized to cause the First Assessment hereby required to be made shall seeme most agreeable to Equity and Justice The said New Assessment to be Made Collected and Paid in such manner and by such meanes as in this Act for this Assessment is Declared and Directed