# Taxation Act 1666, Section XIX: Head Collector not paying; Imprisonment and Real and Personal Estate to be seized.


Commissioners seizing to give Notice of Meeting.; Commissioners at such Meeting may sell the said Estates for Payment; returning Overplus.; Persons assessed refusing to pay on Demand, Officer, may distrain.; Proceedings thereon.; Persons assessed not paying in 20 Days.; and where no sufficient Distress, Party to be imprisoned in the Common Gaol without Bail.; Person aggrieved by Rate, &c. may complain to Commissioners.; Commissioners to meet to hear Complaints.
And bee it further enacted That if any Head Collector, shall not pay into the Receiver Generall within the time limited by this Act all summes of money by him received by vertue of this Act That then the said Coo[m]mis?sers or any two or more, of them being informed thereof are hereby impowered and required to imprison every such Head Collector and alsoe to seise and secure the Estate both reall and personall of such Head Collector or which shall from him descend or come into the hands or possession of his Heires Executors or Administrators whereever the same can be discovered or found, And the said Coo[m]mis?sers who shall soe seize and secure the Estate of any Head Collector shall be and are hereby impowered to appoint a time for the generall meeting of the Coo[m]mis?sers of such County Citty or Towne and there to cause publique notice to be given at the place where such meeting shall bee appointed ten dayes at least before such generall meeting, And the Coo[m]mis?sers present at Such generall meeting or the major part of them in case the moneyes detained by such Head Collector be not paid or satisfied as ought to be according to the directions of this Act shall and are hereby impowered and required to sell and dispose of all such Estates or any part of them which shall be for the cause aforesaid seised and thereby to secure and pay all the money in arreare in such Head Collectors hand for His Majestyes use and returne the overplus deducting necessary charges to such Head Collector his Heires Executors And Administrators respectively, And if any person or persons shall refuse to pay the severall summe and summes and proportions appointed by this Act for such person to pay upon demand made by the Officer or Collector of the place according to the Precept or Estreats to him delivered by the said Coo[m]mis?sers It shall and may be lawfull to and for such Officer or Collector, who are hereby thereunto authorized and required for non payment thereof to destraine the person or persons soe refuseing by his or their Goods or Chattells and the distresse soe taken to keepe by the space of fower dayes at the costs and charges of the Owner thereof. And if the said Owner doe not pay the summe of money due by this Act within the said fower dayes, then the said Distresse to be apprized by three or two of the Inhabitants where the said Distresse is taken and there to be sould by the said Officer for payment of the said money and the overplus comeing by the said Sale (if any be) over and above the charges of takeing and keeping the said Distresse to be immediately restored to the Owner thereof And if any person or persons assessed by this Act shall refuse or neglect to pay the summe or summes soe assessed by the space of twenty dayes after demand as aforesaid where noe sufficient Distresse can or may be found whereby the same may be levyed, in every such case three or more of the Coo[m]mis?sers by this Act appointed for any such Citty County or Place are hereby authorized by warrant under their Hands and Seales to commit such person or persons to the common Goale there to be kepte without Baile or Maineprize untill payment shall be made, And if any person certified assessed or rated finde him or herselfe agreived with such assessing or rateing, and doe within ten dayes after demand thereof made complaine to the Coo[m]mis?sers, The said Coo[m]mis?sers or any two or more of them, whereof one of the Coo[m]mis?sers who signed or allowed his or her Rate to be one shall and may within Fowerteene dayes next after such Complaint particularly examine the person soe complaining upon his or her Oath of his or her personall Estate aforesaid, And upon due examination or knowledge thereof abate defalke increase or inlarge the said Assessment, And the same soe abated increased or inlarged shall be estreated by them into the Exchequer in manner aforesaid, And to that end the said Coo[m]mis?sers are hereby required to meete together for the determining of such Complaints and Appeales accordingly

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Source: https://www.legislation.gov.uk/aep/Cha2/18-19/1/section/XIX (the official version)
Page: https://openlegislation.uk/taxation-act-1666/section-XIX
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.