{
  "url": "https://openlegislation.uk/taxation-act-1672/section-XIII",
  "json_url": "https://openlegislation.uk/taxation-act-1672/section-XIII.json",
  "legislation": "aep/Cha2/25/1",
  "legislation_title": "Taxation Act 1672",
  "legislation_url": "https://openlegislation.uk/taxation-act-1672",
  "path": "section/XIII",
  "kind": "section",
  "number": "XIII",
  "heading": "Collector neglecting to pay, or detaining Monies, Proceedings by Commissioners.",
  "text": "Commissioners so proceeding to appoint a general Meeting of Commissioners, Notice thereof.; Collectors not paying, Proceedings by Commissioners.\nAnd it is further enacted and declared That if any Collector that shall by vertue of this Act be appointed for the receipt of any summe or summes of money thereby to be assessed shall neglect or refuse to pay any summe or summes of money which shall by him be received as aforesaid and to pay the same as in and by this Act is directed and shall detaine in his or their hands any money received by them or any of them and not pay the same as by this Act is directed the Commissioners of each County Citty or Towne respectively or any two or more of them in their respective Divisions are hereby authorized and impowered to imprison the person and seize and secure the estate both reall and personall of such Collector to him belonging or which shall descend or come into the hands or possession of his heires executors or administrators wherever the same can be discovered and found, And the said Commissioners who shall soe seize and secure the estate of any Collector or Collectors shall be and are hereby impowered to appoint a time for the generall meeting of the Commissioners of such County Citty or Towne and there to cause publique notice to be given at the place where such meeting shall be appointed ten dayes at least before such generall meeting; and the Commissioners present at such generall meeting or the major part of them in case the moneys detained by any Collector or Collectors be not paid or satisfyed as it 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 which shall be for the cause aforesaid seized and secured or any part of them, and satisfie and pay such County and place the summe that shall be soe detained in the hands of such Collector or Collectors and returne the overplus, deducting necessary charges to such collector or collectors their heires executors and administrators respectively.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Cha2/25/1/section/XIII",
    "retrieved_at": "2026-10-29T20:27:38.343586+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}