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Mode of levying the Duties on Composition for Tythes, Manors or Royalties, Markets Fairs, Tolls, Fisheries, etc.
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XLVIII. And be it enacted, That when any Assessment shall be charged on any Composition for Tythes or Teinds, or any Rent or Payment in lieu of Tythes or Teinds, the Occupier of the Lands and Premises charged with such Compositions, Rents, and Payments, shall be answerable for the Duties so charged; and where any Assessment shall be charged on the Profits of Manors, or Royalties, or of Markets or Fairs, or on Tolls, Fisheries, any other annual or casual Profits not distrainable, the Owner or Occupier, or Receiver of Receivers of the Profits thereof, shall be answerable for the Duties charged thereon; and in every such Case the Collector shall distrain upon such Persons respectively, by any of the Ways and Means prescribed by the said recited Acts respectively.
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