# Taxation Act 1690, Section IX: Persons charged refusing, &c. to pay.


Distress; Collectors breaking open Doors, Chest, &c. to call in Constables, &c. who are to aid Collectors; Question upon Distress determined by Commissioners; Persons conveying away Goods, &c; Commissioners may imprison; Except Peers; Tenants may pay Rate and deduct; Landlords to allow Deduction.
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 and they are hereby Authorized and Required to Levy the Summe Assessed by Distresse and Sale of the Goods of such Person soe Refuseing or Neglecting to Pay and reasonable Charges of Distraining and Restoreing the Overplus (if any be) to the Owner thereof and to Breake open in the Day time any House and upon Warrant under the Hands and Seals 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 Rideings 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 p[re]misses as they will Answere the contrary at their Perills And if any Question or Difference happen upon takeing such Distresses 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 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 Satisfied and noe longer And the severall and respective Tennant 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 Sumes or 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 Deductions and Payments upon the Receipt of the Residue of their Rents

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Source: https://www.legislation.gov.uk/aep/WillandMarSess2/2/1/section/IX (the official version)
Page: https://openlegislation.uk/taxation-act-1690/section-IX
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.