Page:Ruffhead - The Statutes at Large - vol 9.djvu/681

 APPENDIX. 207 Eftreats and Duplicates m due time, it is further Enacted, That the Commiffioners Clerks, who fhall refpectively perform the fame, fhall by Warrant under two or more of the Commiffioners Hands, have ana receive from the refpective Head Collectors, One pen/ in the Pound of all fuch Moneys as he or they (hall have received by virtue of fuch Warrants and Eftreats, who are hereby appointed and allowed to j>ay the fame accordingly ; And if any Perlbn (hall neglect or refufe to nay the feveral Rates and • Affeffments wherewith he is Charged by this Act, for or in refpeet of his Goods, Chattels, Perfonal Eftate, Offices or Employments, and which he ought to pay, or if the Pound Rate, or any Payment thereof, fo as aforefaid Charged upon any Manors, Meffuages, Lands, Tenements, Hereditaments and Premiffes (hall be neglected or refufed to be paid, Then upon Demand made by the Officer or Col- lector of the Place, according to the Precept or Eftreat to him delivered by the (aid Commiffioners, it fhall and may be lawful to and for fuch Officer or Collector, and they are hereby required for non-pay- ment thereof, to Diftrain the Perfon or Perfons fo refufing or neglecting to pay, by his or their Goodj; or Chattels, or to Diftrain in and upon the Meffuages, Lands and Tenements fo Charged ; and the Goods and Chattels then and there found, and the Diftrefs fo taken, to keep by the fpace of Four days at the Cofts and Charges of the Owner thereof ; And if the faid Owner do not pay the Sum of Money due by this Act, within the faid Four days, Then the faid Diftrefs to be Apprized by two or three of the Inhabitants where the faid Diftrefs is taken, and there to be fold by the faid Officer or Collector, • for the payment of the faid Money, and the Overplus coming by the faid Sale (if any be) over and above the Charges of taking and keeping the Diftreis, to be immediately reftored to the Owner thereof: And moreover, it (hall be lawful to break open in the day-time any Houfe, and upon Warrant under the Hands and Seals of any two or more of the faidCommiffioners, any Cheft, Trunk or Box, or other things where fuch Goods are, and call to their Aiiiftance the Conftables, Tythingmen, or Head- boroughs within the Counties, Towns or Places where any Refufal, Neglect or Refiftance mall be made; which faid Officers are hereby. required to be Aiding and Affilting in the Premiffes. XL And be it further Enacted by the Authority aforefaid, That where any Perfon or Perfons, charge- able with any Rates or Affeffments. by this Act impofed, (hall be under the Age of One and twenty Years, there, and in every fuch Cafe, the Parents, Guardians, or Tutors of fuch Infants refpectively, * upon default of Payment by fuch Infants, (hall be, and are hereby made liable to and chargeable with the Payments which fuch Infants ought to have made ; And if fuch Parents, or Guardians, or Tutors, fhall neglect or refufe to pay as aforefaid, it fhall and may be lawful to proceed againft them in like manner, as againft other Perfon or Perfons making default of Payment, as herein before appointed : And all Parents, Guardians, or Tutors, making Payment as aforefaid, fhall be allowed all and every the Sums fo paid for fuch Infants upon his and their Accompt : And the feveral and refpective Tenants of all and every the Meffuages, Manors, Lands, Tenements, Hereditaments and Premiffes, which by vir- tue of this Act (hall be charged with any Pound Rate, as aforefaid, are hereby Required and Authorized to pay fuch Sum or Sums of Money, as (hall be rated upon fuch Meffuages, Lands, Tenements, Here- ditaments and Premiffes, and to deduct out of the Rents fo much of the laid Rates as in refpeet of the faid Rents payable for fuch Meffuages, Lands, Tenements, Hereditaments, or Premiffes the Landlord fhould and ought to bear ; And all Landlords, both mediate and immediate, according to their refpective Interefts, are hereby required to allow fuch Deductions and Payments upon receipt of the refidue of the Rents ; And every Tenant paying the faid Afieffment of the Pound Rate, (hall be, and is hereby ac- quitted and difcharged for fo much Money as the faid Afieffment fnall amount unto, as if the fame had been actually paid unto fuch Perfon or Perfons unto whom his Rent ihould have been due and payable. XII. And be it further Enacted, That every Perfon Rated or Affeffed for his Office or Employment, (hall be Rated, and pay for his faid Office and Employment in the County, City or Place where fuch Office or Employment is executed ; And every Perfon who is or (hall be Rated for, or in refpeet of any Perfonal Eftate to him any way belonging, (hall be Rated, and the Sum or Sums on him or her fet, fnall be Levied at fuch Places where he or (he with his or her Family (hall be refident at the time of the Execution of this Act ; And all Perfons not being Houfholders, nor having a certain Place of Refidence, (hall be Taxed at the Place where they are refident, at the time of the Execution of this Act ; And if any Perfon who ought to be taxed by virtue of this Act, fhall at the time of his Affeffment, for or in refpeit of his ready Moneys, or Perfonal Eftate, be out of the Realm, fuch Perfon (hall be Rated therefore in fuch County, City or Place where he was laft abiding within the Realm ; And every Perfon. who (hall be Rated or Affeffed for or in refpeet of any Meffuages, Manors, Lands, Tenements, Here- ditaments, or other the Premiffes, according to the Pound Rate of Twelve pence in every Twenty (hillings yearly, as aforefaid, lhall be Rated and Affeffed in the Place where fuch Meffuages, Manors Lands, Tenements, Hereditaments and Premiffes refpectively do lie, and not eliewhere. XIII. Provided always, That if any Perfon or Perfons having feveral Manfion Houfes or Places of Refidence, (hall be doubly charged by virtue of this Act, for or in refpeet of his or their Perfonal Ef- tate, Then upon Certificate made by two or more, of the Commiffioners for the County, City or Place (which Certificate the faid Commiffioners are required to give without Delay, Fee or Reward) of his or their laft Perfonal Refidence, under their Hands and Seals, of the Sum or Sums charged upon him or them, and in what Capacity or Refpeet he or they were fo charged : and upon Oath made of fuch Cer- tificate before the Commiffioners to whom fuch Certificate (hall be tendred (which Oath the faid Com- miffioners are hereby authorifed to adminifter) Then the Perfon and Perfons fo doubly charged (hall, for fo much as (hall be fo certified, be difcharged in every other County, City or Place. And if any Perfon that ought to be Taxed by virtue of this Act, for or in refpeet of his Perfonal Eftate, fhall by changing his Place of Refidence, or by any other Fraud or Covin efcape from the Taxation, and not be 4 Taxed,