# Land Tax Act 1696, Section XLVIII: Commissioners may assess Commissioners;


and also Assessors.
And be it further enacted by the Authority aforesaid That the Co[m]missioners that shall be within any County City or Place within their respective Limitts or the major Part of them shall rate tax and assesse every other Co[m]missioner joyned with them for or in respect of their Persons Ready Money Debts Pensions Annuities Stock in Trade or Stock upon Land and also for and in respect of the Offices & Imployments of Profitt or Professions which shall then be held and injoyed by such Co[m]missioner so as the Residence and usual Dwelling Place of such Co[m]missioner so to be taxed be within the Division of such Co[m]missioners by whom hee is taxed and so as the Office Imployment or Profession held or injoyed by such Co[m]missioners so to be taxed be likewise exercised within the Division or Limitts of such Co[m]missioners by whom hee is to be taxed And the Co[m]missioners within their Division shall also assesse every Assessor within their Division for all & singular the Matters and Things for which by this Act hee ought to be rated & assessed And as well all Su[m]ms assessed upon every the said Co[m]missioners and Assessors as the Assessments made and sett by the Assessors aforesaid shall be written estreated levied & gathered as the same should and ought to have been if such Co[m]missioners had not been named Co[m]missioners.

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