N.B.-By the 27th Eliz. C. 13. S. 5. It is enacted, That if any Inhabitant of any such
Town, Parish, Village, or Hamlet, shall obstinately refuse and deny to pay the said Tax-
ation and Assessment, so by the said Constables, Constable, Headboroughs , or Headbo-
rough taxed and assessed, that then it shall and may be lawful to and for the said Con-
stables and Headboroughs , and every of them, within their Several Limits and Juris-
dictions, to distrain all and every Person and Persons so refusing and denying, by his
and their Goods and Chattels, and the same Distress to sell, and the Money thereof
coming to retain to the Use aforesaid; and if the Goods or chattels, so distrained and
sold, shall be of more Value than the said Taxation shall come unto, that then the
Residue of the said Money, over and above the said Taxation, shall be delivered unto
the said Person or Persons so distrained.

By the 8th George II. Cap. 16. S. 10. It is enacted, That if any such Officer or
Officers who are to levy and collect such Taxations and Assessments as aforesaid, shall
refuse or neglect to levy and collect the same, within such time as shall be limited
and appointed by the said Justices of the Peace for their doing thereof, or shall refuse
or neglect to pay and deliver over the Sums of Money, so levied and collected, to the
said Sheriff, and also to the said Justices, in such Manner as the same in the several
Cases herein before-mentioned, are respectively directed to be paid, within the respec-
tive Times herein before limited for such Payment thereof, every such Officer shall,
for every such Refusal or Neglect, forfeit double the Sum appointed to be by him levied
and collected, as aforesaid.