Section XIII Lands let to Tenant for Life, Years, or at Will, for nearly the yearly Value; Person receiving the Rent to be charged; but, if let at under Value, the Charged to be apportioned between Landlord and Occupier, as the Taxers think meet.

Taxers doing wrong, Commissioners may rectify. ; Tenant unduly charged may retain out of his Rent,; or have his action of Debt.; Lands in several Counties, Hundreds, &c. at one entire Rent, how charged. ; Debts owing within the Realm and beyond Sea to Persons within the Realm, to be charged at the Places of Abode at the Time of Taxation.

And be it further enacted by the authority aforesaid that the Lands tenements X1or hereditaments of all and every person or persons whatsoever of what degree or qualitie soever or in whose possession soever the same are shall be rated charged and chargeable for and towards the raising and payment of the said Four hundred thousand pounds and su[m]m and su[m]ms of money aforesaid yet neverthelesse with this limitation and provision that if the land be set or let to or neere the true yearely value thereof in the possession of any tenant for life lives yeares or at will such person or persons to whom the rent thereof belongeth to be solely chargeable therewith but if the same be let at any easie or small rent or under value then the sum taxed to be apportioned betweene the partie or parties to whom the rent belongeth and the tenant or occupier of the Lands Tenements or hereditaments as the taxers shall thinke meet and if they or any of them shall doe any injury the same to be rectified by the Commissioners according to theire discretion And if any such tenant or occupier of Lands tenements or hereditaments shall or may be charged with any su[m]m of money contrary to the true intent and meaning of this act that it shall and may be lawfull to and for such tenant or occupier to stop and detaine the same from and out of X2this rent due for the same Land or to take his lawfull remedy against such person or persons to whom the said rent is or shall be due or belonging who ought by the true meaning of this act to be charged therewith by action of Debt wherein no wager of law protection or essoin shall be allowed And in case that any lands or hereditaments in severall Counties Hundreds Parishes or Places shall be let or set for or charged with one entire rent or rents the owner of such rent or rents to be rated and charged for the rent in each Countie Hundred parish or place proportionably and according to the value of the Lands or hereditaments so let in every of the said Counties X3Hundreds Parishes and places and for all manner of debts whatsoever or su[m]m or su[m]ms of money due or owing to any person or persons by any person or persons within the Realm and alsoe for any Debts goods or su[m]ms of money remaining or being beyond the Seas out of his Majesties Dominions due or belonging to any person or persons residing within England or Wales to be charged for the same in the place of his residence or abode at the time of the taxation onely