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All Properties to be assessed; if Lands become unoccupied. Distress may be taken afterwards.
Assessment on Houses, unoccupied to be discharged.
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XLVI. And be it enacted, That the said several Duties shall be assessed on all Lands, Tenements, and Hereditaments, whether occupied at the Time of Assessment or not; and so far as respects the Duties chargeable under Schedule (A.) in case any Lands charged to the said Duties, in any Part of Great Britain shall be unoccupied; and no Distress can be sound on the same at the Time such Duties shall be payable, then and in such Case it shall be lawful for the Collectors of the Parish or Place where the said Lands are situate, for the Time being, at any Time after, to enter upon the said Lands when there shall be any Distresses thereupon to be sound, and the Distress and Distresses to seize and sell, under the like Powers as they might have distrained on the same Lands if in the Occupation of any Person or Persons charged to the said Duties at the Time the Duties became due: Provided always, that the said Duties, or either of them, shall not be levied on any Houses which shall have been or shall become unoccupied for such Year or Portion of the Year as the same shall be unoccupied, but the Assessment thereupon for such Year or Portion of the Year as aforesaid, shall, upon Appeal, be discharged or diminished by the Commissioners, on due Proof of the Time in which such House has remained unoccupied.
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