# Taxation Act 1678, Section XL: Persons charged refusing, &c. to pay; Distress.


Collectors may break open Doors, Chest, &c.; calling in Constables, &c. who are to aid Collectors.
And bee it further enacted and declared That if any person shall refuse or neglect to pay any Summe of Money whereat he 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 thereto to levy 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 restoreing 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 more of the said Commissioners any Chest Trunke Box or other things where any such Goods are and to call to their assistance the Constables Tythingmen and Headburroughs within the Countyes Cityes 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 perils.

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Source: https://www.legislation.gov.uk/aep/Cha2/30/1/section/XL (the official version)
Page: https://openlegislation.uk/taxation-act-1678/section-XL
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.