Poll Tax Act 1691

XXVIII. Where Persons charged to Horse or Horsemen to be assessed.

Assessment not paid, and no Goods.; Tenant of Land may pay and deduct out of Rent.

Provided always That all persons charged or chargeable by this Act in respect of their finding or contributing or being liable to finde or contribute to the finding any Horse [X1 or] Horseman with arms as aforesaid shall be assessed for the same in the Counties and Places respectively where they do or ought so to find or contribute as aforesaid And if the su[m]ms assessed or charged in such Counties or Places respectively shall not be paid within the respective time in this Act before limitted for payment thereof and no Goods or Chattells of the person so assessed sufficient to pay the said su[m]ms shall be found in the Place where such assessment shall be made it shall be lawfull in case the Tenant or Tenants of the Lands in respect of which such assessment shall be made shall not within ten days after demand thereof pay the said su[m]ms to levy the same by distresse and sale of the Goods of such Tenant or Tenants in manner aforesaid And every Tenant paying the sum soe assessed or upon whom the same shall be levied as aforesaid shall and may deduct so much out of the rent payable for the Premisses which said su[m]ms so deducted and retained shall be allowed on payment of the residue of the rent as fully as if the whole rent had been actually paid to such person to whom the same was due.

Editorial Information

X1 Variant reading of the text noted in The Statutes of the Realm as follows: and O. [O. refers to a collection in the library of Trinity College, Cambridge]