{
  "url": "https://openlegislation.uk/taxation-members-of-parliament-act-1700/section-XIV",
  "json_url": "https://openlegislation.uk/taxation-members-of-parliament-act-1700/section-XIV.json",
  "legislation": "aep/Will3/12-13/10",
  "legislation_title": "Taxation: Members of Parliament Act 1700",
  "legislation_url": "https://openlegislation.uk/taxation-members-of-parliament-act-1700",
  "path": "section/XIV",
  "kind": "section",
  "number": "XIV",
  "heading": "XIV. Persons neglecting, &c. to pay Rate,",
  "text": "Collectors to distrain,; and to keep the Distress Four Days at the Owner's Charge; then to be appraised and sold and Overplus returned.; Power to break open Houses, Chests, &c. in the Day-time, calling to Assistance Constables, &c; All Questions, &c. determined by Commissioners; Persons assessed not paying in Four Days, and where no sufficient Distress, Party (except Peer or Peeress) imprisoned in the Common Gaol without Bail; Tenants of Houses and Lands may pay the Rate and deduct out of Rent.; Landlords to allow such Deduction.\nAnd be it further enacted and declared That if any Person shall refuse or neglect to pay any Sum of Money whereat he shall be rated and assessed by this Act upon Demand by the said Collectors of that Place according to the Precept or Estreats to him or them delivered by the said Commissioners that then and in every such Case 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 Sume assessed by Distress and Sale of the Goods and Chattells of such Person so refusing or neglecting to pay or to distrain upon the Messuages Lands Tenements or Premisses so charged with any such Sum or Sums of Money and the Goods and Chattells then and there found and the Distress so taken to keep by the Space of Four Days at the Costs and Charges of the Owners and if the said Owners do not pay the Sum or Sums of Money so rated or assessed within the Space of the said Four Days then the said Distress to be appraised by Two or more of the Inhabitants where the same shall be taken or other sufficient Persons and to be sold by the Collectors for the Payment of the said Money and the Overplus owing by such Sale (if any be) over and above the Tax and Charges of taking and keeping of the said Distress to be immediately returned to the Owners thereof and moreover it shall be lawfull in the Day time to break open any House and upon Warrant under the Hands and Seals of any Two or more of the said Commissioners any Chest Trunk Box or other things where any such Goods are and to call to their Assistance the Constables Tythingmen or Headboroughs within the Counties Ridings Cities Towns 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 answer the contrary at their Perils and if any Question or Difference happen upon taking such Distress 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 by the Space of Four Days after Demand as aforesaid or convey any his or their Goods or other Personall Estate whereby the Sums of Money so assessed cannot be levyed according to this Act in every such Case any Two or more of the Commissioners to be appointed as aforesaid for any City County or Place are hereby authorized by Warrants under their Hands and Seals to committ such Person or Persons except a Peer or Peeress of this Realm to the Common Goal there to be kept without Bail or Mainprize untill Payment be made of the Money assessed and the Charges for the bringing in of the same be paid and no longer And the severall and respective Tenant and Tenants of all Houses Lands Tenements and Hereditaments which shall be rated by vertue of this Act are hereby required and authorized to pay such Sum and Sums of Money as shall be rated upon such Houses Lands Tenements and Hereditaments and to deduct out of the Rent so much of the said Rate as in respect of the said Rents of any such Houses Lands Tenements and Hereditaments the Landlord should or ought to pay and bear and the said Landlords both mediate and immediate according to their respective Interests are hereby required to allow such Deductions and Payments upon Receipt of the Residue of their Rents",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "X",
      "label": "X1",
      "text": "interlined on the Roll."
    },
    {
      "type": "X",
      "label": "X2",
      "text": "Variant reading of the text noted in The Statutes of the Realm as follows: and O. [O. refers to a collection in the library of Trinity College, Cambridge]"
    },
    {
      "type": "X",
      "label": "X3",
      "text": "coming, in King's Printer's Copy."
    },
    {
      "type": "X",
      "label": "X4",
      "text": "interlined on the Roll."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Will3/12-13/10/section/XIV",
    "retrieved_at": "2026-10-28T20:22:06.535910+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."
}