# Land Tax Act 1691, Section XXXVI: Rents, Charges, &c. to be assessed in the Proportion as the Lands out of which they issue.


Provided allwayes and itt is hereby declared and enacted That all Rent Charges Fee-Farme Rents and other Rents shall bee assessed rated and taxed proportionably according to such Rates and Proportions onely as the Lands and other Hereditaments (out of which the same are issueable and payable) shall bee assessed rated and taxed and not otherwise.

---
Source: https://www.legislation.gov.uk/aep/WillandMar/3/5/section/XXXVI (the official version)
Page: https://openlegislation.uk/land-tax-act-1691/section-XXXVI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.