{
  "url": "https://openlegislation.uk/taxation-act-1678/section-XLII",
  "json_url": "https://openlegislation.uk/taxation-act-1678/section-XLII.json",
  "legislation": "aep/Cha2/30/1",
  "legislation_title": "Taxation Act 1678",
  "legislation_url": "https://openlegislation.uk/taxation-act-1678",
  "path": "section/XLII",
  "kind": "section",
  "number": "XLII",
  "heading": "Persons conveying away Goods, &c.",
  "text": "Commissioners may imprison,; except Peers.; Tenants may pay Rate, and deduct.;Landlords to allow Deduction.\nAnd if any person or persons shall neglect or refuse to pay his or their Assessment or convey his or their Goods or other personall Estate whereby the Summes of Money soe assessed cannot be levyed 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 Tenant or Tenants of all Houses and Lands which shall be rated by vertue of this Act are hereby authorized and required 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 and ought to pay and beare and the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such deductions and payments upon the Receipt of the residue of their Rents.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "O. omits."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Cha2/30/1/section/XLII",
    "retrieved_at": "2026-10-29T20:27:19.069703+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."
}