# Poll Tax Act 1694, Section XII: Persons assessed refusing to pay on Demand, Officer may distrain.


Proceedings thereon.; Persons assessed not paying in Ten Days, and where no sufficient. Distress, Party imprisoned in Common Gaol without Bail.
And if any person or persons shall refuse to pay the several sum and su[m]ms and proportions appointed by this Act for such persons to pay upon demand made by the Officer or Collector of the place according to the Precepts or Estreats to him delivered by the said Commissioners it shall bee lawfull to and for such Officer or Collector who is hereby thereunto authorized and required) for non payment thereof to distraine the goods or chattels of such person or persons and the Distresse soe taken to keep by the space of Foure days att the costs and charges of the Owners thereof And if the said Owner doe not pay the su[m]m of money due by this Act within the said Foure days then the said Distresse to bee appraised by Two or more of the Inhabitants where the said Distresse is taken and there to bee sold by the said Officer for payment of the said money and the overplus comeing by the said sale (if any bee over and above the charges of takeing and keeping the said distresse to bee immediately restored to the Owner thereof And if any person or persons assessed by this Act shall refuse or neglect to pay the su[m]m or sums assessed by the space of Ten days after demand as aforesaid where noe such sufficient distresse can or may bee found whereby the same may bee levied in every such case Three of the Commissioners by this Act appointed for any such County City or place are hereby authorized by warrants under their hands and seales to committ such person or persons to the Common Goal there to bee kept without Bail or Mainprize until payment shall bee made.

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Source: https://www.legislation.gov.uk/aep/WillandMar/5-6/14/section/XII (the official version)
Page: https://openlegislation.uk/poll-tax-act-1694/section-XII
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.