# Land Tax Act 1692, Section XXVI: Where Lands, &c. unoccupied, and no Distress nor Person of Owner found, the Name of Owner certified into Exchequer;


which Certificate is to be a Charge, and Process to issue.
Provided alwaies and be it further enacted That in case any Lands or Houses in any Parish or Constablewicke shall lye unoccupied and noe distresse canne be found on the same nor the Person of the true Owner or Proprietor canne be found within the County wherein such House or Land lyeth by reason whereof the Rate and Assessement upon such unoccupied House and Lands cannot be levyed that then upon Complainte made thereof to the Co[m]missioners for the County where such case shall happen to be the said Co[m]missioners or any Two or more of them shall certifie into Theire Majesties Courte of Exchequer the Name of the Person whose Lands or House soe lyeth unoccupied together with the Su[m]me thereupon assessed and the Parish or Place where such Land or House lyeth which Certificate is hereby declared to be a sufficient Charge upon the Person and Land or House therein named and shall make the Person Debtor to Theire Majesties for the su[m]me soe assessed and the Court of Exchequer shall issue out Processe thereupon against the Body Goods and all other the Lands of such Debtor untill the Su[m]me soe assessed be fully and actually levyed and paid to Theire Majesties:-

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Source: https://www.legislation.gov.uk/aep/WillandMar/4/1/section/XXVI (the official version)
Page: https://openlegislation.uk/land-tax-act-1692/section-XXVI
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.