{
  "url": "https://openlegislation.uk/taxation-no-2-act-1697/section-XIV",
  "json_url": "https://openlegislation.uk/taxation-no-2-act-1697/section-XIV.json",
  "legislation": "aep/Will3/9/10",
  "legislation_title": "Taxation (No. 2) Act 1697",
  "legislation_url": "https://openlegislation.uk/taxation-no-2-act-1697",
  "path": "section/XIV",
  "kind": "section",
  "number": "XIV",
  "heading": "Tenant paying acquitted to Amount of Payment.",
  "text": "Difference between Landlord and Tenant as to Rate, Commissioners may settle; Upon over-rate, Appeal to Commissioners; Appeals once determined, final; If Rate assessed upon empty Houses, &c; or if Assessments not paid to Receiver General,; Commissioners, Assessors, &c. are to re-assess; Such new Assessments to be made, &c. as former Assessments.\nAnd it is enacted and declared That every Tenant paying the said Assessments shall be acquitted & discharged for so much Money as the said Assessments shall amount unto as if the same had been actually paid unto such Person or Persons unto whom his Rents should have been due & payable And if any differences shall arise betweene Landlord & Tenant or any other concerning the said Rates the said several Co[m]missioners or any Two or more of them in their several Divisions shall & have hereby Power to settle the same as they shall think fitt And if any Person or Persons shall find him or themselves agrieved in that the Assessors have over-rated him or them & in Six Days after Demand made of the Su[m]m of Money assessed on him or them doe by him or themselves or by his or their Stewards or Bayliffs complaine to Three or more of the Co[m]missioners (whereof Two of the Commissioners who signed or allowed his her or their Assessment to be of that number) the said Co[m]missioners or any Three or more of them shall have & have hereby Power within Ten Days after the Demand of the Assessment as aforesaid to releive such Person or Persons & to charge the same on such other Person or Persons as they shall see Cause And Appeals once heard & determined to be final without any further Appeal upon any Pretence Whatsoever And in case the Proportions sett by this Act. upon all & every the respective Counties Ridings Cities Townes & Places shall not be fully assessed levied & paid according to the true meaning hereof or if any of the said Assessments shall be rated & imposed upon any Person not being of Ability to pay the same or upon any empty or void House or Land where the same cannot be collected or levied or that through Wilfulnesse Negligence Mistake or Accident the said Assessment charged on each County Riding City Towne or Place by virtue of this Act happen not to be paid to the Receiver General his Deputy or Deputies of the respective Counties as in this Act is directed That then & in all & every such Cases the several & respective Co[m]missioners Assessors & Collectors aforesaid and every of them respectively are hereby authorized & required to assesse or reassess or cause to be assessed or reassessed levied & paid all and every such Su[m]m and Su[m]ms of Money upon the respective Counties Ridings Cities Townes & Places or upon any the Divisions Hundreds or Parishes therein as to the said Co[m]missioners or such Number of them as by this Act are authorized to cause the First Assessment hereby required to be made shall seem most agreeable to Equity & Justice the said new Assessment to be made collected & paid in such Manner and by such Means as in this Act for this Assessment is declared and directed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/Will3/9/10/section/XIV",
    "retrieved_at": "2026-10-28T20:23:00.585606+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."
}