# Taxation (No. 2) Act 1627, Section XXIV: Assessors, Attornies, Factors, &c. after being charged with Receipt of Assessment, dying or removing or concealing their Goods, &c. or when Monies comprized in Estreat cannot be levied by Distress, or where Distress cannot be sold;


Process out of the Exchequer, and the Commissioners may direct Precepts to Officer to levy such Money.; Who may distrain.; Distress appraised and sold.; If Distress taking out of Limit assigned, Allowance.; Persons charged discharged by Distress.
And it is also by the said authoritie enacted That if any Inhabitants or Officers or whatsoever p[er]son or p[er]sons charged to and for the colleccion and receipt of any part or porcion of the said Subsidies by any manner of meanes according to this Act: or any p[er]son or p[er]sons for themselves or as Keeper Gardian Deputie Factor or Attorny, of or for any other p[er]son or p[er]sons for any goods or chattells of the owner thereof at the tyme of the said assessing to be paid being out of this Realme or in any other parts not knowen, or of and for the goods and chattells of anie other p[er]son or p[er]sons of anie corporacion Fraternitie Misterie or other whatsoever Commonaltie being corporate or not corporate and all p[er]sons having in their rule governance and custodie any goods and Chattells at the tyme of the said assessings or anie of them to be made or which for any cause for and by colleccion of for himselfe or for any other or by reason that he hath the rule governance or custodie of anie goods or chattells of any other p[er]son or p[er]sons Corporacion Commonaltie Fraternitie Guild or Mistery or any such other like or as Factor Deputie or attorny of or for any p[er]son shalbe taxed valued rated and sett to anie so[m]me and so[m]mes by reason of this Act and after the taxacion and assessing uppon any such p[er]son or p[er]sons as shalbe charged with the receipt of the same happen to die or depart from the place where he was so taxed or sett or his goods or chattells to be soe eloined or in such privie or covert manner kept as the same p[er]son or p[er]sons charged with the same by Estreats or other writings from the said Co[m]missioners or as many of them as shalbe thereunto appointed by the said Co[m]mission as is aforesaid can ne may levie the same so[m]me and so[m]mes comprised within the same Estreats by distresse within the Lymitts of their colleccion as is aforesaid or cannott sell such distresse or distresses as be taken for anie of the said payments before the tyme lymitted to the high Collector for his payment to be made in the Kings Majesties Receipt then uppon relacion thereof with due examinacion by the oath or examinacion of such p[er]son or p[er]sons as shalbe charged with and for the receipt and colleccion of the same before the said Co[m]missioners or as many of them as by the said Co[m]mission shalbe thereunto appointed where such p[er]son or p[er]sons or other (as is aforesaid) their Goods and Chattells were set and taxed and uppon plaine Certificate thereof made into the Kings Majesties Exchequer by the same Co[m]missioners as well of the dwelling place names and surnames of the said p[er]sons of whome the same so[m]mes cannott be levied, and had as is aforesaid: Then aswell the Constable and other Inhabitants appointed for the same particuler colleccion against the high Collector as the high Collector uppon his account and Oath in the said Exchequer to be discharged thereof and p[ro]cesse to be made for the Kings Majestie out of the same Exchequer by the discrecion of the Barons of the same Exchequer against such p[er]son his Heires or Executors so being behind with his payment. And over that the same Co[m]missioners to whome any such declaracion of the p[re]misses shalbe made in forme aforesaid from tyme to tyme shall have full power and authoritie to direct their precept or precepts to the said p[er]son or p[er]sons charged with anie so[m]me of for and uppon any such p[er]son and p[er]sons or other as is aforesaid or to any Sheriffe Steward Bayliffe or other whatsoever Officer Minister p[er]son or p[er]sons of such place or places where any such p[er]son or p[er]sons so owing any such so[m]me or so[m]mes shall have Lands or Tenements and other Hereditaments or reall possessions goodes and chattells whereby any such p[er]son or p[er]sons so indebted his Heires Executors or Assignes or other having the Custodie governance or disposicion of any goods or chattells landes tenements or other Hereditaments which ought or may by this Act be lawfullie distreined or taken for the same hath and shall have goodes chattells landes tenements or other possessions whereof such so[m]me and so[m]mes which by any such p[er]son or p[er]sons may or ought to be levied be it within the lymitts of such Co[m]mission where such p[er]son or p[er]sons was or were taxed or without in any place within this Realme of England Wales or other the Kings Majesties Dominions Marches or Territories, by which p[re]cept as well such p[er]son or p[er]sons shalbe charged to levie such monie as the Officer of the place or places where such distresse may be taken shall have full power and authoritie to distreine every such p[er]son indebted charged or chargeable by this Act or his Executors or Administrators of his Goodes and Chattells his Gardians Factors Deputies Leassees Farmors and Assignes and all other p[er]sons by whose hands or out of whose lands any such p[er]son shall have Fee Rent An[n]uitie or other proffitt or which at the tyme of the said assessing shall have goods or chattells or any other thing moveable of any such p[er]son or p[er]sons being indebted or owing such so[m]me and the distresses so taken cause to be kept appraised and sold in like manner and forme as is aforesaid for the distresse to be taken uppon such p[er]sons to be taxed to the said Subsidies, and being sufficient to distreine within the lymitts of the Collectors Inhabitants or other officers charged with or for the said so[m]mes so uppon them to be taxed And if any such distresse for non payment happen to be taken out of the lymitt of the said p[er]sons charged and assigned to levie the said p[er]sons so charged for the levying of any such so[m]mes by distresse shall p[er]ceive and take of the same distresse for the labour of every p[er]son going for the execucion thereof for every mile that every p[er]son so laboureth for the same two pence. And every Farmor Gardian Tenant Factor or other whatsoever p[er]son being distreined or other p[er]son charged for payment of any such so[m]me or so[m]mes or any other so[m]me by reason of this Act shalbe of such so[m]me or so[m]mes of him or them soe levied and taken discharged and acquitted at his next day of payment for the same or at the delivery of such Goods and Chattells as he that is so distreyned had in his custodie or governance against him or them that shalbe soe taxed and sett Any graunte or writing Obligatorie or other whatsoever matter to the contrary made heretofore notwithstanding.

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Source: https://www.legislation.gov.uk/aep/Cha1/3/8/section/XXIV (the official version)
Page: https://openlegislation.uk/taxation-no-2-act-1627/section-XXIV
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.