Land Tax Act 1696

XXI. Persons refusing to pay Rates upon Demand.

Distress; and if Rate not paid within Four Days, Distress sold, &c; Houses, Trunks, &c. may be broken open upon Warrant of Commissioners, calling in Constables, &c.who are to aid; Where no sufficient Distress; Imprisonment in Common Gaol.

And be it further enacted and declared That if any Person or Persons shall refuse or neglect to pay any Su[m]m or Su[m]ms of Money wherewith hee or they shall be rated and assessed by this Act upon Demand by the said Subcollector of that Place according to the Precepts or Estreats to him or them delivered by the said Co[m]missioners That then and in every such case it shall and may be lawfull to and for the said Subcollectors or any of them and hee and they is & are hereby authorized and required for Non-payment thereof to levy the Su[m]m or Su[m]ms so rated and assessed by Distresse and Sale of the Goods and Chattels of such Persons so refuseing or neglecting to pay or to distraine upon the Messuages Lands Tenements & Premisses so charged with any such Su[m]m or Su[m]ms of Money & the Goods and Chattells then and there found and the Distresse so taken to keep by the Space of Foure Days att the Costs and Charges of the Owners thereof And if the said Owners do not pay the Su[m]m or Su[m]ms of Money so rated or assessed within the space of the said Foure Days 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 Paym[en]t of the said Money and the Overplus coming by such Sale (if any be) over and above the Charges of taking and keeping of the Distresse to be im[m]ediately returned to the Owners thereof And moreover it shall be lawfull to break open in the Day time any House and upon Warrant under the Hands and Seals of any Two or more of the said Com[m]issioners any Chest Trunk Box or other Thing where any such Goods are calling to their Assistance the Constable Tythingman or Headboroughs within the Counties Cities Towns & Places where any such Refusal 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 att their Peril And if any Person or Persons assessed by this Act shall refuse or neglect to pay the Su[m]m or Su[m]ms so assessed by the space of Ten Days after Demand as aforesaid where no sufficient Distresse can or may be found whereby the same may be levied in every such case Three or more of the Co[m]missioners to be appointed as aforesaid for any such City County or Place are hereby authorized by Warrants under their Hands and Seals to co[m]mitt such p[er]son or Persons to the Co[m]mon Goal there to be kept without Bail or Mainprize until Payment shall be made.