508 Assembly Proceedings, Feb. 23-May 22, 1756.

Liber H. S.

No. 1

or to be delivered by the Rent-Roll-Keepers to such Receiver or
Collector, or which he shall discover, and for all which such Person
or Persons is or are liable to pay Quit-Rents: And that all Papists,
or reputed Papists, of the Age of eighteen Years or upwards, hold-
ing Land as aforesaid, who shall refuse or neglect to take the several

[On Papists
Land a Tax
of 2 s. per
Hundred.]

p. 238

Oaths to the Government, and sign the Oath of Abjuration and the
Test, now by Law established, being tendered to him, her, or them,
by the said Receiver or Collector who is hereby impowered and
directed to offer and administer the same shall pay to the said Re-
ceiver or Collector, by even and equal Portions, on Michaelmas and
Lady-Day aforesaid, the further Sum of One Shilling Current
Money for every Hundred Acres and so in Proportion for a greater
or lesser Quantity charged or discovered, and liable to be paid Quit-
Rents for as aforesaid. And in Case of Default in Payment of the
said Taxes, at or before the respective Times aforesaid, it shall and
may be lawful to and for such Receiver or Collector, and he is
hereby directed and required forthwith to proceed to the Recovery

[In Case of
Default, to
be recovered
by legal
Distraint.]

thereof, by such Ways and Means as he legally may or ought to
proceed by for Recovery of his Lordship's Quit-Rents; and further
it shall and may be lawful for the said Receiver or Collector to seize
any Goods or Chattels of such Defaulter or Defaulters wherever
found, within his County, and the same to dispose of as in Case of
Distresses.

And be it further Enacted by the Authority aforesaid, That when

[In Case the
Owners of
Lands live
in other
Countries.]

any Person or Persons shall hold Lands in an Estate of Freehold at
the least, in any other Country, than where he, she, or they, shall
reside, the Receiver or Collector of the Land-Tax aforesaid of the
County where such Lands lie, shall, in Case no Goods or Chattels
of such Person or Persons are to be found within such County,
sufficient to answer the Taxes aforesaid, and he is, in every such
Case, hereby directed and required to transmit to the Receiver or
Collector of the Land-Tax of the County where such Person or
Persons shall reside, a Minute in Writing, containing the Name or
Names of the Person or Persons, and of the Land, the Quantity of
Acres, and the Sum Total of the Tax thereon arising, the Receiver
or Collector transmitting such Particulars, thereto signing his
Name, and expressing the County whereof he is Receiver or Col-
lector; and every Receiver or Collector, to whom the Particulars
before-mentioned shall be, as aforesaid, transmitted, shall, and he is
hereby obliged and required forthwith to receive or levy the same,
in the Manner by the last preceding Clause directed, having first
demanded the said Tax. And whereas it is highly just and reasonable
that wherever any Tenant's Goods or Chattels shall be distrained for
the Land-Tax, by Virtue of this Act imposed, such Tenant should
be impowered to indemnify himself against such Tax: Be it Enacted,