{
  "url": "https://openlegislation.uk/taxation-no-3-act-1688/section-XVII",
  "json_url": "https://openlegislation.uk/taxation-no-3-act-1688/section-XVII.json",
  "legislation": "aep/WillandMarSess2/1/1",
  "legislation_title": "Taxation (No. 3) Act 1688",
  "legislation_url": "https://openlegislation.uk/taxation-no-3-act-1688",
  "path": "section/XVII",
  "kind": "section",
  "number": "XVII",
  "heading": "Assessors or others appointed by Commissioners neglecting Duty. Penalty certified into Exchequer.",
  "text": "Commissioners from Time to Time to require Accounts from Receiver General, and in case of Failure, Money to be levied.; If any Controversy between Commissioners concerning the Rates, Proceedings.; Question touching the Rates determined by Two or more Commissioners.; Receiver General to give Acquittances to Head Collectors gratis, and Head Collectors to Subcollectors, Subcollectors to deliver to Head Collectors a Schedule under Hand and Seal of Names, &c., of the Persons rated making Default when no Distress found.; Head Collector to deliver the same to the Receiver General to be by him returned into the Exchequer.; Proceedings.\nAnd it is further enacted by the Authoritie aforesaid That if any Assessor Collector Receiver or other Person appointed by the Com[m]issioners shall wilfully' neglect or refuse to performe his Duty in the due and speedy Execution of this Act Or if any Assessor shall wittinly or knowingly Underrate or Assesse at an Under value any Person or Thing chargeable by this Act The said respective Commissioners or any Three or more of them may and shall by vertue of this Act Impose on such person and persons soe refuseing neglecting or not performeing. their Duties any Fine not exceeding the Summe of Ten pounds nor under the Sum[m]e of Five pounds for every Offence the same to be Levyed and Certified as aforesaid into Their Majestyes Court of Exchequer and Charged upon the respective Receiver Generall amongst the rest of the Rates aforesaid And the said Commissioners or any Two or more of them may and shall from time to time call for and require an Accompt from the respective Receiver Generall of all the Moneys Received by him of the said Head Collectors and of the Payment thereof into Their Majestyes Receipt of Exchequer according to the Direction of this Act And in case of any failure in the Premisses the said Commissioners or any Two or more of them are hereby required to cause the same to be forthwith Levyed and Paid according to the true intent and meaning of this Act And in case of any Controversie ariseing betweene the said Commissioners concerning any Rates or Assessments to be laid by vertue of this Act the Commissioners that shall be concerned therein shall have noe Voice but shall withdraw dureing the Debate of such Controversie untill it be determined by the rest of the Commissioners And all Questions and Differences that shall arise touching any of the said Rates Taxes Assesments or Levyes shall be Heard and finally Determined by Two or more of the Commissioners upon Complaint thereof to them made by any person or persons thereby grieved without further trouble or Suite in the Law And the said Receiver Generall shall give Acquittances gratis to the said Head Collectors for all Moneys of them Received And the said Head Collectors shall also give Acquittances gratis to the Subcollectors for all such Moneys as shall be paid them in persuance of this Act And the said Subcollectors shall make and deliver to the said Head Collectors a perfect Schedule fairly Written in Parchment under their Hands and Seales Signed and Allowed by any Two or more of the respective Commissioners containing the Names Sirnames and Places of Abode of every Person within their respective Collection that shall make default of payment of any of the Summes that shall be Rated or Assessed on such person by vertue of this Act where noe sufficient Distresse is to be found and not otherwise and the Summe and Summes charged on every such Person the same Schedule to be delivered by the Head Collector to the Receiver Generall of the County City or Place respectively to be by him returned into Their Majestyes Court of Exchequer Whereupon every Person soe makeing default of payment may be charged by Processe of the said Court according to the Course of the Court of Exchequer in such Cases",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/aep/WillandMarSess2/1/1/section/XVII",
    "retrieved_at": "2026-10-29T20:26:46.277072+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."
}