# Land Tax Act 1693, Section XXV: 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 always and be it further enacted That in case any Lands or Houses in any Parish or Constablewick shall lie unoccupied and no Distresse can be found on the same nor the Person of the true Owner or Proprietor can be found within the County wherein such House or Land lyeth by reason whereof the Rate and Assessment upon such unoccupied House and Lands cannot be levied that then upon complaint 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 Their Majesties Court of Exchequer the name of the Person whose Lands or House so lieth unoccupied together with the su[m]m thereupon assessed and the Parish or Place where such Land or House lieth 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 Their Majesties for the su[m]m so 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]m so assessed be fully and actually levied and paid to Their Majesties.

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Source: https://www.legislation.gov.uk/aep/WillandMar/5/1/section/XXV (the official version)
Page: https://openlegislation.uk/land-tax-act-1693/section-XXV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.