# Land Tax Act 1696, Section XLIV: If Lands, &c. unoccupied, and no Distress found,;


Commissioners to certify into the Exchequer, which shall be a sufficient Charge.
Provided also and be it further enacted That in Case any Lands or Houses in any Parish or Constablewick shall be unoccupyed 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 lieth by reason whereof the Rate and Assessment upon such unoccupied House or Land cannot be levied that then upon Complaint made thereof to the Co[m]missioners for the County where such Case shall happen to bee the said Co[m]missioners or any Two or more of them shall certifie into His Majesties Court of Exchequer the Name of the Person whose Lands or House so lyeth unoccupyed together with the Su[m]m thereupon assessed and the Parish and 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 His Majesty 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 shall be fully & actually levied and paid to His Majesty.

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Source: https://www.legislation.gov.uk/aep/Will3/8-9/6/section/XLIV (the official version)
Page: https://openlegislation.uk/land-tax-act-1696/section-XLIV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.