Section XIII Persons charged refusing, &c. to pay,

Distress issued, and Proceedings thereon; Rate not paid in Four Days, Distress appraised and sold for Payment, and Overplus to Owner; Houses, &c. may be broken open, and Constables, &c. to be called in, who are to aid Collectors; Questions upon Distress determined by Commissioners.; Persons conveying away Goods, &c.; Commissioners may imprison (except Peers).; Tenants to pay Rate, and may deduct.; Landlords to allow Deduction.

And be it further enacted and declared That if any Person shall refuse or neglect to pay any Su[m]m of Money whereat hee shall be rated and assessed by this Act upon Demand by the said Collector of that Place according to the Precepts or Estreats to him or them delivered by the said Co[m]missioners that then and in every such Case it shall & may be lawfull to & for the said Collectors or any of them & they are hereby authorized and required to levy the Su[m]m assessed by Distresse & Sale of the Goods & Chattells of such Person so refusing or neglecting to pay or to distraine upon the Messuages Lands Tenements and Premisses so charged with any such Su[m]m or Sums of Money and the Goods and Chattells then and there found & the Distresse so taken to keep by the Space of Foure Days att the Costs and Charges of the Owners thereof And if the said Owners doe not pay the Su[m]m or Su[m]ms of Money so rated or assessed within the space of the said foure days then the said Distresse 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 & the Overplus coming by such Sale (if any be) over and above the Tax & Charges of taking and keeping of the Distresse to be imediately returned to the Owners thereof And moreover it shall be lawfull to breake open in the Day time any House and upon Warrant under the Hands & Seales of any Two or more of the said Co[m]missioners any Chest Trunk Box or other things where X1any such Goods are and to call to their assistance the Constable Tithingmen & Headboroughs within the Counties Ridings Cities Townes & Places where any Refusal Neglect or Resistance shall be made which said Officers are hereby required to be aiding & assisting in the Premisses as they will answer the contrary att their Perils And if any Question or Difference happen upon taking such Distresse the same shall be ended & determined by the said Co[m]missioners 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 foure days after Demand as aforesaid or convey away his or their Goods or other Personal Estate whereby the Su[m]ms of Money so assessed cannot be levied according to this Act in every such Case any two or more of the Co[m]missioners to be appointed as aforesaid for any City County or Place are hereby authorized by Warrants under their Hands & Seales to co[m]mitt such Person or Persons (except a Peer or Peeress of this Realme) to the Co[m]mon Goal there to be kept without Bail or Mainprize until Payment be made of the Money assessed and the Charges for bringing in of the same be paid & satisfied & no longer And the several & respective Tenant or Tenants of all Houses Lands Tenements and Hereditaments which shall be rated by virtue of this Act are hereby required and authorized to pay such Su[m]m or Su[m]ms of Money as shall be rated upon such Houses Lands Tenements or Hereditaments and to deduct out of the Rent so much of the said Rates as in respect of the said Rents of any such Houses Lands Tenements or Hereditaments the Landlord should or ought to pay & beare And the said Landlords both mediate & i[m]mediate according to their respective Interests are hereby required to allow such Deductions and Payments upon the Receipt of the residue of their Rents.