Poll Tax Act 1691

XV. Assessor, Collector, &c. neglecting his Duty.

Commissioner may fine not exceeding £20.; Commissioners to require Accounts from Receiver General, and in case of Failure to levy.; In case of Controversy between Commissioners as to assessing, Commissioners concerned to withdraw.; Penalty.; Questions touching Rates determined by Commissioners.; Receiver General to give Acquittance gratis to Collectors.; Collectors to deliver to Receiver General a Schedule of Persons making Default, and Sums charged; to be by him returned into the Exchequer.

And be it further enacted that if any Assessor Collector Receiver or any other person appointed by the Co[m]missioners shall wilfully neglect or refuse to performe his duty in the due and speedy execuc[i]on of this present Act the said respective Co[m]missioners or any three or more of them may and shall by virtue of this Act impose on such person or persons soe refuseing or neglecting their duties any fine not exceeding twenty pounds for any one offence the same to be levied and certifyed as aforesaid into their Majesties Court of Exchequer and charged upon the respective Receivers General amongst the rest of the rates aforesaid and the said Comissioners or any three or more of them may or shall from time to time call for and require an Account from the respective Receivers General of all the moneys received by them of the said Collectors and of the payment thereof into their Majesties Receipt of Exchequer according to the direction of this Act And in case of any failure in the premisses the said Co[m]missioners or any three or more of them are hereby required to cause the same to be forthwith levied and paid according to the true intent and meaning of this Act And in case of any controversie ariseing between the said Co[m]missioners concerning the said rates or assessments the Co[m]missioners that shall be concerned therein shall have no voice but shall withdraw dureing the debate of such controversie until it be determined by the rest of the Co[m]missioners And in default thereof that the Co[m]missioners then present shall have power and are hereby required to impose such fine or fines as to them shall be thought fitt upon such Co[m]missioners so refuseing to withdraw not exceeding the Su[m]m of twenty pounds and to cause the same to be levied and paid as other fines to be imposed by virtue of this Act are to be levied and paid And all questions and differences that shall arise touching any of the said Rates Taxes Assessments or Levies shall be heard and finally determined by five or more of the Co[m]missioners upon complaint thereof to them made by any person or persons thereby grieved without further trouble or Suit in Law And the said Receiver General his deputy or deputys shall give acquitancs gratis to the said Collectors for all moneys of them received in pursuance of this Act which Acquittancs shall be a full discharge to the said Collectors respectively And the said Collectors shall make and deliver to the said Receivers General their deputy or deputies a perfect Schedule fairly written in parchment under their hands and seals signed and allowed by any three or more of the respective Co[m]missioners containing the Names and Sirnames and Places of abode of every person within their respective collection that shall make default of payment of any the Su[m]ms that shall be rated or assessed on such person by virtue of this Act and the Sum and Sums charged on every such person the same to be by him returned into their Majesties Exchequer whereupon every person soe makeing default of payment may be charged by processe of the said Court according to the course thereof in that behalfe.