
Whereas by the Distress (Costs) Act 1817, certain regulations are made with respect to the costs and charges of levying and disposing of such distresses where the sum demanded and due shall not exceed twenty pounds: And whereas it is expedient that the said Act should be amended, by extending the same to distresses for other causes: All the rules, regulations, clauses, provisions, penalties, matters, and things in the said Act contained shall extend and be construed to extend, and shall be applied and put in execution, so far as the same are applicable and capable of being put in execution, with respect to any distress or levy which shall be made for any . . . , assessed taxes, poor’s rates, church rates, tithes, highways rates, sewer rates, or any other rates, taxes, impositions, or assessments whatever, in all cases where the sum demanded and due for or in respect of such taxes, rates, tithes, assessments, or impositions shall not exceed the sum of twenty pounds, and in all cases where the whole of the several sums sought to be levied by distresses taken for different purposes at the same time shall not exceed the sum of twenty pounds; and such costs and charges, and no other, shall be taken and payable as the costs and charges of the levy and disposition of such distresses; and all such proceedings shall and may be had and taken against any and every person transgressing the regulations of the said Act in the levying or distraining for any such taxes, rates, impositions, or assessments, and all such persons shall be liable to and shall incur such and the like penalties, as by the said Act are directed, required, and imposed with respect to persons making any distress for rent contrary to the directions of the said Act; and in any order or judgment of any justices before whom any complaint shall be preferred in consequence of this Act, such order shall be expressed to be made upon a complaint for the breach of the said recited Act as amended by this Act; and the said recited Act and this Act shall be taken and construed together as one Act, to all intents and purposes whatsoever.