# Taxation Act 1672, Section X: Persons charged refusing, &c, to pay.


Distress. Collectors may break open Doors in the Day-time, and upon Warrant from Commissioners may break open any Chest, &c. to call in Constables, &c. who are to aid Collectors. Questions upon such Distress to be determined by Commissioners. Persons not paying, or conveying away Goods, &c. Commissioners may imprison, except Peers. Tenants may pay the Rate and deduct out of Rent. Landlord to allow such Deduction.
And bee it further enacted and declared that if any person shall refuse or neglect to pay any summe of money whereat be shall be, rated and assessed that then it shall and may be lawfull to and for the said Collectors or any of them who are hereby authorized and required thereunto to leavy the Summe assessed by distresse and sale of the Goods of such person soe refuseing or neglecting to pay deducting the Summe assessed and reasonable charges of destraining and restore the overplus to the owner thereof, and to breake open in the day time any house, and upon Warrant under the hands and seales of two or three of the said Co[m]missers any Chest Trunke Box or other things where any such goods are, and to call to their assistance the Constables Tythingmen and Headburroughes within the Countyes Cittyes Townes and Places where any refusall, neglect or resistance shall be made, which said Officers are hereby required to be aiding and assisting in the premisses as they will answere the contrary at their perills. And if any question or difference happen upon takeing of such distresses betweene the partyes distressed or distrained the same shall be ended and determined by the said Commissioners or any two or more of them. And if any person or persons shall refuse or neglect to pay his or their assesment, or convey his or their goods or other personall estate whereby the summes of money soe assessed cannot be leavyed according to this Act, then the respective Commissioners or any two or more of them are hereby authorized to imprison the person except a Peere or Peeres of this Realme and him and them in prison to detaine and keepe untill the moneys soe assessed and the charges for the bringing in the same be paid and satisfyed and noe longer And the severall and respective tennants or tennants of all houses and lands which shall be rated by vertue of this Act are hereby required. and authorized to pay such summe or summes of money as shall be rated upon such houses or lands and to deduct out of the rent soe much of the said rates as in respect of the said rents of every such house and lands the landlord should or ought to pay and beare. And the said landlords both mediate and immediate according to their respective interests are hereby required to allow such deductsions and payments upon the receipt of the residue of the rents.

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Source: https://www.legislation.gov.uk/aep/Cha2/25/1/section/X (the official version)
Page: https://openlegislation.uk/taxation-act-1672/section-X
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.