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Grand jury cess may be levied by distress.
Distress to be levied on premises chargeable or collector may summon defaulter before a justice;
who may issue warrant of distress on any goods of the defaulter in the county.
Warrant may be extended to other counties.
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101. Every person duly authorized to levy any grand jury cess off any barony, as soon as he shall have received or shall have made the applotment of such cess, shall forthwith proceed to collect and levy one moiety thereof according to such applotment, and the other moiety thereof after six calendar months from the date of such warrant; and each of such moieties may be levied by distress and sale of any goods and chattels of every person refusing to pay the proportion therein applotted for him or her to pay which may be found on the premises chargeable, rendering to the owner the overplus, if any, after deducting the expences of distraining, not exceeding twelve-pence in the pound on the sum for which such distress may have been made; or in case the collector shall not think it expedient to proceed by distress, then and in such case such collector shall leave or cause to be left at the dwelling house or usual place of residence of the party chargeable for or in respect of such premises a notice, bearing date the day and year of serving the same, subscribed with the name and abode of such collector, requiring payment of the sum or moiety of the sum applotted within six days from the date of such notice, and expressing that within six days the money demanded may be paid to the collector at his house or office; and if such money be not so paid within such time then it shall be lawful for such collector, to prefer a complaint to any justice of the peace for the county in which the party may reside, and such justice shall summon the party so complained against to appear before him and answer the said complaint, and shall, at the time specified in such summons, examine into the matter of such complaint on oath, (which oath the justice is hereby empowered to administer,) and shall direct the payment to such collector of such money as he shall find due and payable under such applotment by the party complained against, together with a sum certain as and for such reasonable costs and charges as to such justice shall seem meet; and in default of the appearance of such party, or upon his or her refusal or neglect forthwith to pay the sum or sums so by such justice directed to be paid, it shall and may be lawful for such justice, or for any justice of the peace for the county, to issue his warrant authorizing and empowering the said collector to levy the money thereby ordered to be paid by distress and sale of the goods or chattels of the party so complained against which may be found within any part of such county, rendering the overplus, if any, to him or her, the necessary charges and expences of distraining being thereout first deducted, as directed by such justice; and if sufficient distress cannot be found within the same county, then, on oath thereof made before any justice of the peace of any other county in which any of the goods and chattels of such party shall be found, (which oath such justice shall administer, and certify by endorsing in his handwriting his name on the warrant granted to make such distress,) the goods or chattels of such party so refusing or neglecting to pay as aforesaid shall be subject and liable to such distress and sale in such other county where the same may be found, and may by virtue of such warrant and certificate be distrained and sold in the same manner as if the same had been found within such first-mentioned county.
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