Land Tax Act 1698

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

Collectors to distrain; and to keep the Distress Four Days at the Owner's Charge; then to appraise and sell, and return Overplus; May break open Houses, Chests, &c. in the Day-time; Calling to Assistance Constables, ccc; Questions upon Distress determined by Commissioners; Persons assessed, not paying in Four Days, and where no sufficient Distress, Party (Exception) imprisoned in the Common Gaol, without Bail; Tenants of Houses and Lands may pay the Rate, and deduct out of Rent; Landlords to allow such Deduction.

And be it further enacted and declared That if any Person shall refuse or neglect to pay any Sum of Money whereat he shall be rated and assessed by this Act upon Demand by the said Collector of that Place according to the Precept or Estreates to him or them delivered by the said Commissioners that then and in every such Case it shall and may be lawfull to and for the said Collectors or any of them and they are hereby authorized and required to levy the Sum assessed by Distresse and Sale of the Goods and Chattells of such Person soe refuseing or neglecting to pay or to distraine upon the Messuages Lands Tenements and Premisses soe charged with any such Sum or Sums of Money and the Goods and Chattells then and their found and the Distresse soe taken to keepe by the space of Four Daies at the Costs and Charges of the Owners thereof And if the said Owners doe not pay the Sum or Sums of Money soe rated or assessed within the space of the said Four Daies then the said Distresse to be appraised by Two or more of the 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 Tax and Charges of taking and keeping of the Distresse to be immediately returned to the Owners 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 any Two or more of the said Commissioners any Chest Trunk Box or other things where any such Goods are and to call to their Assistance the Constable Tithingmen and Headboroughs within the Counties Ridings Cities Townes and Places where any Refusall Neglect or Resistance shall be made which said Officers are hereby required to be aiding and assisting in the Premisses as they will answer the contrary at their Perills And if any Question or Difference happen upon taking such Distresse the same shall be ended and determined by the said Commissioners or any two or more of them And if any Person or Persons shall neglect or refuse to pay his or their Assessment by the space of Four Daies after Demand as aforesaid or convay away his or their Goods or other Personall Estate whereby the Sums of Money so assessed cannot be levied according to this Act in every such Case any two or more of the Commissioners to be appointed as aforesaid for any City County or Place are hereby authorized by Warrants under their Hands and Seales to committ such Person or Persons (except a Peer or Peeress of this Realme) to the Common Goal there to be kept without Baile or Mainprize untill Payment be made of the Money assessed and the Charges for the bringing in of the same be paid and no longer And the severall respective Tenant 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 Sum and Sums of Money as shall be rated upon such Houses Lands Tenements or Hereditaments and to deduct out of the Rent so much of the said Rates as in respect of the said Rents of any such Houses Lands Tenements and Hereditaments the Landlord should or ought to pay and bear And the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions and Payments upon Receipt of the residue of their Rents