A, D. 1692. Anno quarto Gulielmi 8c Marine. Iliall be negle£lcd or refufed to be paid, then upon Demand made by the Officer ol Collector of the Place, according to the Precept or Eftreat to him delivered by the faid Commiflioners, it (hall and may be lawful to and for fuch Officer or Collector, and he and they is and are hereby required for Non-payment thereof to diftrain the Perfon or Perfons fo rcfufing or neglefting to pay, by his or their Goods or Chattels, or to defli^in upon the A-Icfl'uagcs, Lands, Tenements and Premifles fo charged, and the Goods and Chattels then and there found, and the Diftrefs fo taken, to keep by the Space of four Days at tc Colts and Charges of the Owner thereof. And if the faid Owner do not pay the Sum of Money due bythis A6t, within the faid four Days, then the faid Diflrels to be appraifed by two or three of the Inhabitants where the faid Diirrefs is taken, and to be fold by the faid Officer or Col- leftor, for the Payment of the faid Money, and the OverplL;s coming by the faid Sale, if any be over and above the Charges, and of taking and keeping the Diftrefs, to be imme- diately reftored to the Owner thereof. And moreover it fliall be lawful to break open in the Day-time any Houfe, and upon Warrant under the Hands and Seals of any two or more of the faid Comniiffioners, any Cheft, Trunk, or Box, or other Things where fuch Goods are, calling to their Affiftance the Conftables, Tythiiigmen, or Headboroughs, within the Counties, Towns, or Places where any Refufal, Neglect or Refiftance fliall be made ; which laid Officers are hereby required to be aiding and aliifting in the Premifles. , XIII. And be it further enaiSted by the Authority aforefaid, That where any Perfon or Perfons chargeable with any Rates or AffeiTments by this AA impofcd Ihall be under the Age of one and twenty Years, in every fuch Cafe, the Parents, Guardians, or Tutors of fuch Infants refpeftively, upon Default of Payment by fuch Infants, Ihall be and are hereby made liable to and chargeable with the Payments which fuch Infants ought to have made ; and if fuch Parents, Guardians or Tutors fliall negledl or refufe to pay, as aforefaid, it fhall and may be lav^'ful to proceed againft them in like manner, as againil any other Per- fon or Perfons making default of Payment, as herein before appointed. And all Parents, Guardians or Tutors, making Payment, as aforefaid, fliall be allowed ail and every the Sums fo paid for fuch Infants upon his and their Accounts. And the feveral and refpective Te- nants of all and every the Manors, Mefluages, Lands, Tenements, Hereditaments and Prcmilles which by virtue of this Adi fliall be chargeable with any Pound-rates, as afore- faid, are hereby required and authorized to pay fuch Sum or Sums of Money as fhall be rated upon fuch Manors, Mefluages, Lands, Tenements, Hereditaments and Premifles, and to deduct out of their Rents fo much of the faid Rates, as in refpeft of the faid Rents payable for fuch Manors, Mefluages, Lands, Tenements, Hereditaments or Premiffes the Landlord fhould and ought to bear. And all Landlords, both mediate and immediate (according to their refpecSive Interefl:s) are hereby required to allow fuch Deduflions and ! Payments, upon receipt of the Refidue of the Rents : And every Tenant, paying the faid
- AflelTmcnts of the Pound-rates, fliall be and is hereby acquitted and difcharged for fo much
I Money as the faid AflTefTment fliall amount unto, as if the fame had been actually paid unto fuch Perlon or rerfons unto whom his Rent fhould have been due and payable. XIV. And be it further enadted, That every Perfon rated or aflfeflTed for his Office or Im- ployment, fliall be rated and pay for his faid Office and Imployment in the County, City
- or Place where fuch Office or Imployment is executed. And every Perfon who is or fliall
be rated for or in refpeft of any perfonal Efl:ate to him any way belonging, fliall be rated i at fuch Place where he or flie Ihall be refident at the Time of the Execution of this Act. j And all Perfons not being Houfholders, nor having a certain Place of Refldence, fhall be I taxed at the Place where they fhall be refldent at the Time of the Execution of this A£t. i And if any Perfon who ought to be taxed by virtue of this Aft, for or in refpeft of his perfonal Eftate, fhall at the Time of bis AflfjlTment be out of the Realm, fuch Perfon fhall berated therefore in fuch County, City or Place where he was laft abiding within the Realm. XV. Provided,^ That where any Perfon fhall have any Goods, Vv'ares, or Merchandizes in any County or Counties other than the County where he fhall be refident, or had his laft Refldence, it fliall be lawful to rate or afl'efs fuch Perfon for fuch Goods, Wares and Merchandizes in the County or Counties where the fame fhall be ; and every Perfon who i fliall be rated or aflefTed for or in refpe£l of any Manors, Mefluages, Lands, Tenements, or other the Premifles according to the Pound-race of four Shillings as aforefaid, fhall be rated and affefled in the Place where fuc'i Meflliages, Manors, Lands, Tenements, Heredita- ments and Premifles, refpedtively do lye, and not elfewhere. XVI. Provided always. That if any Perfon or Perfons by reafon of his or their having feveral Manfion-houfes, or Plrxes of Refldence, or otherwife fhall be doubly charged by orcaflon ef this A£t, for or in refpeil of his or their perfonal Eftate, then upon Certificate made by two or more of the Commiffioners for the County, City, or Place of his or their laft perfonal Refldence, undex their Hands and Seah, of the Sum or Sums charged upon him or them, and in what Capacity or Refpect he or they were fo charged (whi h Certi- ificate the faid Commiffioners are required to give without Delay, Fee, or Reward) and jupon Oath made of fuch Certificate before any one Juftice of the Peace of the County or Place where the faid Certificate fliall be made (which Oath the faid Juftice of Peace is here- VoL. III. 3 R "^ by C. I. 48 9 In cad- of Non-payment CoUcflou to diliriin. and to Iffep tli» Diflre's four Tsy* at tlic Owner' i Clurp.e, then to be appraifed and fold> aiid ih.; Ov'Jtplus icfloicd. Lawful to brcalc open Hoiifcp in ihc D.iy-timc, .ini by Warrant from two Com- milViai'crs any Chcl*; &-c. ciiJ:ng to Affift.tnce the ConlUblos, &c . I'arents and Giuruians to pay the Rates impofcd on Jntjiiis ; and upon Ncglffi or Reiufal to fce proceeded againfl ai o;her DeUult- ers. Sums pr.id to be allowed upon their Accounts, Tenants to pay the Rates, anj fo deduct it out 0/ their Rent 10 the Landloids. Perfons to be tjtcd for Offices at the Places where executed, and for perfonal EftateS where they fhall be refident. Perfons not Houlholdcrs at the Place where they fhall be refident at the Execution ot the A(5t. Perfon out of the Realm to be ra- ted for perfonal Eftate at the Place he was laft refident within the Realm. Any Perfon having Goods, &c. in any County (other rhan the Coun- ty wherein he lives) to he rated in the County where the Goods -ir::. Perfons to be rated for Lands, S-rc, in the Place where fuch Lands lie. Any Perfon in rcfpc^ of feveral Places of Refldence bein"; doubly charged for his perfona! Eftate up- on Certificate and Ojth thereof^ to be difcharged for fo much.
