On Certificate

6

and Fortieth Years of the Reign of His said Majefty, intituled, An • Ad to confirm an Agreement entered into between the Commiffioners of His Majefty's Treafury, and the Moft Noble Charles Duke of Richmond, in purfuance of an At paffed in the Thirty ninth Year of His prefent • Majefly, intituled, An Act to enable the Lords Commiffioners of the Treasury to contract with the Moft Noble Charles Duke of Richmond for the abfolute Purchase of the Property of the faid Ďuke, and all others interested, in a certain Duty of Twelve-pence per Chaldron on Coals fuipped in the River Tyoe, to be confumed in England, and to grant a Compenfation for the fame by way of Annuity, payable out of the Confolidated Fund; and by virtue of the Agreement therein recited, the faid Duty from and after the Twenty-fecond Day of August One ⚫ thousand seven hundred and ninety-nine, was vefted in, and made payable to His Majefty, His Heirs and Succeffors, and the fame hath ever fince been collected with and paid as the other Duties of • Customs have been collected and paid; and it is therefore just that ⚫ the faid Town and County of the faid Town, fhould, from the above • Period, be exonerated and discharged from the Amount annually charged on the faid Duty as aforefaid ;' Be it further enacted, That from Commiffi- it fhall be lawful for the Comin'fhioners of the faid Town and County to certify to the Barons of His Majefty's Court of Exchequer, what Sum and Sums of Money have been charged on the Duty in the faid Two laft-recited A&s mentioned fince the Day of the Surrender of the fame, by virtue of the faid Two laft-recited Acts, and the Agreement therein mentioned; and the faid Barons, or any Two or more of them, have hereby Power, by their Difcretions, at any Time before the Twenty-fifth Day of March One thousand eight hundred and nine, to difcharge or caufe to be difcharged fo much of the faid Sum of Two thousand five hundred and eighty Pounds Sixteen Shillings and Four-pence, as fhall appear to them to have been charged on the faid Duty, fince the faid Twenty-fecond Day of August One thousand seven hundred and ninety-nine; and the faid Sums thall or may be difcharged upon the Duplicates returned or to be returned for the faid Town and County, and fhall be allowed upon the Accounts of the Receivers-General, and the Inhabitants of the faid Town and County fhall be acquitted againft His Majefty, His Heirs and Succeflors, for the Payment of fuch Sums fo discharged, or ordered to be discharged, by the Barons of the faid Exchequer, as well for the Affeffments heretofore made, as for all Affeffments hereafter to be made; any Thing in the faid first recited Act to the contrary not withstanding.

oners of Land Tax for New

eafile to the Exchequer of the Sums charged

on the faid Duty,

Exchequer may difcharge the

fame.

XXIV. And be it further enacted, That in cafe the Proportions fet by this Act upon all and every the refpective Parishes, Conttable. wicks, Divifions, Allotments, and Places in England, Wales, and Berwick upon-Tweed, in respect of any fuch Perfonal Estate as afore-· faid, fhall not be fully affeffed, levied, and paid, according to the true Meaning thereof, or if any of the faid Affeffments, in refpect of fuch Perfonal Eftate, fhall be rated or impofed upon any Perfon not being of Ability to pay the fame, or that through any Wilfulness, Neglect, Miftake, or Accident, the faid Affeffment charged in each Parish or Place as aforefaid by virtue of this Act, happens not to be paid to the Receiver-General, his Deputy or Deputies, as in this A&t is directed; that then and in all and every fuch Cafe or Cafes, the feveral and respective Commiffioners, Affeffors, and Collectors, acting

in the Execution of this Act in relation to the faid Duties on Perfonal Etates, and the faid lalt mentioned Duties in refpect of Offices and Employments of Profit, Annuities, Penfions, Stipends, and other yearly Payments, and every of them refpectively, are hereby authorized and required to affefs and re-affefs, or caufe to be aff:ffed and re-affeffed, levied, and paid, all and every fuch Sum and Sums of Money upon the refpective Parishes or Places wherein fuch Deficiencies fhall happen, as to fuch Commiffioners, or fuch Number of them as by this Act are authorized to cause the faid firft Alment hereby required to be made, fhall feem most agreeable to Equity and Juftice; the faid new Affeffment to be made, collected, and paid in fuch Manner and by fuch Means as in this Act or any Act hereby referred to, is declared and directed for other Affeffments.

XXV. And in order to afcertain more particularly the Mode of affeffing and rating the feveral Perfons who fhall be charged with any Rate or Affeffment in refpect of any Estates in ready Money, Debts, or Perfonal Eftate in England, Wales, or Berwick-upon-Tweed;' Be it further enacted, That every Perfon who is or fhall be rated for or in Perfons fhall refpect of any Perfonal Eftate to him or her anyways belonging, fhall be rated where be rated at fuch Place where he or she fhall be refident at the Time of refident; the Execution of this A&t; and all Perfons not being Householders, nor having a certain Place of Refidence, fhall be taxed at the Place where they fhall be refident at the Time of the Execution of this A&t; and if any Perfon who ought to be taxed in England, Wales, or Berwick upon-Tweed, by virtue of this Act, for or in refpect of his or her Perfonal Eftate, fhall, at the Time of his or her Affeffment, be out of the Realm, fuch Perfon fhall be rated therefore in fuch Parish, Conftablewick, Divifion, Allotment, or Flace, where he was last abiding within this Realm.

or, if out of the Kingdom, at the

Place of their laft Abode.

Perfonal Estate fhall be affeffed where it shall be, though the

Poffeffor refides elfewhere.

relieved on Certificate.

XXVI. Provided always, That where any Perfon fhall have any Goods, Wares, Merchandize, Chattels, or Perfonal Eftate, in any Parish or Parishes, Conftablewick or Conftablewicks, Divifion or Di. vifions, Allotment or Allotments, or Place or Places, other than the Parish, Conftablewick, Divifion, Allotment, or Place where he or she fhall be refident, or had his or her Refidence, it fhall be lawful at any Time before the Twenty-fourth Day of August One thoufand eight hundred and nine, to rate and affefs fuch Perfon for fuch Goods, Vares, Merchandize, Chattels, or Perfonal Eftate, in any Parish, or Parishes, Conftablewick or Conftablewicks, Divifion or Divifions, Allotment or Allotments, or Place or Places where the fame fhall be: Provided Perfons doubly alfo, that if any Person or Perfons by reafon of his, her, or their having rated shall be feveral Manfion Houfes or Places of Refidence, or otherwife, shall be doubly charged for any Perfonal Eftate by occafion of this Act, then upon Certificate made by any Two or more of fuch Commiffioners for the County, Riding, City, or Place of his, her, or their last Personal Refidence, under their Hands and Seals, of the Sum or Sums charged upon him, her, or them (which Certificate the faid Commiffioners are hereby required to give without Delay, Fee, or Reward), and upon Oath made of fuch Certificate before any Two fuch Commiffioners who have Authority to put this Act in Execution for the County, Riding, City, or Place, where the faid Certificate fhall be made, (which Oath fuch Commiffioners are hereby authorized and required to adminifter,) then the Perfon or Perfons fo doubly charged fhall, for fo much as fhall be certified, be discharged in every other Parish, Conftablewick,

Members of Parliament fhall be rated at their

Manfion Houfes.

Inhabitants of

Towns fhall be affeffed in the Parish where they refide.

Conftablewick, Divifion, Allotment, or Place in England, Wales, or
Berwick-upon-Tweed.

XXVII. Provided alfo, That this A& fhall not extend to the Inhabitants of Scotland, Ireland, Ferfey, or Guernsey, for affeffing any fuch Perfonal Eftate which they, or any to their Ufe, have within thofe Places, for or towards the faid Sum hereby authorized to be charged upon any Parish or Parishes, Conftablewick or Conftablewicks, Divifion or Divifions, Allotment or Allotments, or Place or Places in England, Wales, and Berwick-upon-Tweed, as aforefaid; and if any Perfon that ought to be taxed by virtue of this Act, for or in respect of his or her Perfonal Estate, fhall, by changing his or her Place of Refidence, or by any other Fraud or Covin, efcape from the Taxation, and not be taxed, and the fame be proved before the Commiffioners, or any Two or more of them, at any Time within One Year next after fuch Tax made, every Perfon that fhail fo escape froin the Taxation and Payment, fhall be charged, upon Proof thereof, at Treble the Value of fo much as he or she fhould or ought to have been charged at by this Act; the faid Treble Value, upon Certificate thereof made into the Exchequer by the Commiffioners before whom fuch Proof fhall be made, to be levied on the Goods, Lands, and Hereditaments of fuch Perfons.

XXVIII. And, for the better Discovery of Perfonal Eftate 'intended to be charged by this Act,' be it further enacted, That every Householder in England, Wales, or Berwick upon Tweed, fhail upon Demand of the Affeffors of the refpe&tive Parishes or Places give an Account of the Names and Qualities of fuch Perfons as fhail fojourn or lodge in their refpective Houfes, under the Penalty of fo:feiting to His Majesty the Sum of Five Pounds, to be levied and recovered in fuch Manner as any other Penaity in this A&t mentioned fhall and may be levied and recovered.

XXIX. And be it further enacted, That the feveral Members of Parliament who at the Execution of this Act, during this or the subfequent Seffion of Parliament, fhall abide within the Cities of London and Wellminfler, and the Suburbs of the fame, or within the County of Middlefex, fhall, for or in refpect of their ready Money or Debts, or any other Tax which may be laid on their Perfonal Eftate or Perfons in refpe&t thereof, during this or the next Seffion of Parliament, be affeffed only in the Places where fuch Members have their Manfion Houses, or other Places where they moft ufually refide during the Intervals of Parliament; and in cafe any Affeffor or Commiffioner fhall affefs, or caufe to be affeffed, any Member of Parliament contrary to the Provifion hereby made, he or they fhall forfeit to the Party grieved the Sum of Forty Pounds, to be recovered by Action of Debt, or upon the Cafe, together with full Cofts of Suit; any Thing herein contained to the contrary notwithstanding.

XXX. Provided always, That where any Perfon liable to be rated in refpect of fuch Perfonal Eftate, and inhabiting within the City of London, or any other City or Town Corporate in England, Wales, or Berwick-upon-Tweed, hath his Dwelling Houfe in One of the Parishes or Wards therein, and hath any Goods, Wares, or Merchandize, in any One or more of the other Farishes or Wards within the fame, that then fuch Perfon fhall be taxed, charged, and affeffed for fuch his Goods, Wares, and Merchandize, in the Parish or Ward where he dwelleth, and not elsewhere, within the faid City and Town Corporate. XXXI. And

of Penfions and

to Commif

fioners, and in default of Payment of the Rate, it may be stopped out of the Penfion, &c.

XXXI. And be it further enacted, That the Officers in the Officers of ExReceipt of His Majefty's Exchequer, and in other the Publick chequer, &c. Offices, upon Request to them made by the respective Affeffors, fhall fhall deliver Lifts deliver, gratis, true Lifts or Accounts of all Penfions, Annuities, Annuities, &c. Stipends, or other Annual Payments, and of all Fees, Salaries, and other Allowances, payable at the faid Receipt, or in the faid Publick Offices, to any Commiffioner or Commiffioners, Officer or Officers, for the Execution of this A&t, for the better Guidance of the faid Affeffors in the charging of the fame; and that in all Cafes where any Penficas, Annuities, Stipends, or other yearly Payments, or the Fees, Salaries, Wages, or other Allowances or Profits charged by this Act, fhall be payable at the Receipt of the Exchequer, or at any other Publick Office, or by any of His Majesty's Receivers or Paymafters in England, Wales, and Berwick-upon Tweed, the faid laft-mentioned Tax or Payment, which in pursuance of this A&t fhall be charged for or in refpect of fuch Annuities, Stipends, Fees, Salaries, Wages, Allowances or Profits, fhall and may (in cafe of Non-payment thereof) be detained and stopped out of the fame, or out of any Money which fhall be paid upon fuch Penfions, Annuities, Stipends, Fees, Salaries, Wages, Allowances, or Profits, or for Arrears thereof, and be applied to the Satisfaction of the Rates and Duties not otherwise paid as aforefaid; and the proper Officers in the faid Exchequer, and other the Publick Offices aforefaid, fhall keep true Accounts of all Monies ftopped, and (upon Requeft) fhall give Copies of fuch Accounts to the proper Collectors of fuch Monies for the refpective Parishes or Places where the faid Monies are affeffed by this A&.

the Mafters, &c.

XXXII. And be it further enacted, That every Perfon in England, Officers fhall pay Wales, or Berwick-upon-Tweed, rated or affeffed for his Office or Em- where employed. ployment, shall be rated and pay for his faid Office or Employment in the County, City, or Place, where the fame fhall be exercised, although the Revenue or Profits arifing by fuch Office or Employment are payable elfewhere: Provided always, that the Right Honourable Officers in the Mafter of the Rolls, the Mafters in Chancery, Six Clerks, Clerks Chancery fhall of the Petty Bag, Examiners, Regifters, Clerks of the Inrolments, be affeffed in the Clerks of the Affidavit and Subpoena Office, and all other the Officers Rolls Liberty by of the Court of Chancery, that execute their Offices within the Liberties of the Rolls, fhall be there affeffed to the faid last mentioned Duties for their refpective Offices, Salaries, and other Profits, and not elsewhere; and the faid Mafters in Chancery for the Time being, and the faid Six Clerks and Regifters for the Time being, fhall be the Commiffioners for putting in Execution, and fhall put in Execution this Act, with relation to the laft-mentioned Duties, within the faid Liberty, and exercise the Powers therein contained; and that all Annuities, Stipends, and Penfions, payable to any Officers in refpect of their Offices, fhall be taxed and affeffed to the faid laft-mentioned Duties where fuch Officers are rated and affeffed for their Offices, and not elsewhere; and that all other Penfions, Stipends, and An- Penfions ratable nuities in England, Wales, and Berwick-upon-Tweed, not charged where payable. upon Lands, fhall be charged and affeffed in the Parishes and Places where they are payable.

XXXIII. And Whereas divers Offices and Employments of Profit, chargeable by this Act, are executed by Deputy, and the principal Officers living in Places remote from the Divifion, Parish, or Place, where fuch Offices or Employments are taxable, the Rates ' and

5

Where Office is executed by Deputy, the

Affelfiuent fhall

' and Affeffments for fuch particular Offices and Emplovments cannot 'be recovered without great Charge and Difficuity;' Be it therefore enacted, That where any Office or Employment of Profit chargeable by this Act, is or shall be executed by Deputy, fuch Deputy fhall pay fuch Affeffment as fhall be charged thereon, and deduct the fame out be paid by him. of the Profits of fuch Office or Employment; and in cafe of Refufal or Non-payment thereof, fuch Deputy fhall be liable to fuch Diftrefs as by this Act is prefcribed against any Perfon having and enjoying any Office or Employment of Profit, and to all other Remedies and Penalties therein refpectively contained; and that there fhall be the like Remedies and Penalties for the recovering the Monies affeffed upon any fuch Office or Employment of Profit to the Land Tax for the Year One thousand feven hundred and fix, and for any fubfequent Year not yet fatisfied in all Cafes where the Accounts of thofe Years, or any of them, are not otherwife cleared in the Exchequer.

The Queen or Royal Family not charg able in refpect of Annuities.

Superannuated Sea Officers, &c. not chargeable.

XXXIV. Provided always, and it is hereby further enacted, That this Act, or any Thing herein contained, thall not charge, or be conftrued to charge Her Majefty the Queen, or any of the Royal Family, for or in refpect of any Annuities or yearly Payments granted to her faid Majefty and to their faid Roval Highneffes, but that fuch Sums of Money, Annuities or yearly Payments, and her faid Majetty and their Royal Highneffes, and their Treafurers, Receivers General, and Servants for the Time being, in refpect of the fame, shall be free and clear from all Taxes, Impofitions, and other Charges whatfoever : Provided alfo, that this Act, or any of the feveral Claufes herein contained, fhall not extend to charge the Penfions of any fuperannuated Commiffion or Warrant Sea or Land Officer, or the Penfions of Widows of Sea or Land Officers flain in the Service of the Crown; or the Revenue of the most Noble Order of the Garter; or the Penfions of the Poor Knights of Windfor, payable out of the Exchequer only; or to charge a certain Penfion of One hundred Pounds, granted by the late King Charles the Second, to the Poor Clergy of the Isle of Man; or to charge the Penfions or Salaries of His Majefty's Pages Nor Tollkeepers. of Honour, or of the Officers and Perfons employed or to be employed in collecting the Tolls and Duties payable by virtue of any Act or Acts of Parliaments for making, repairing, or maintaining any Publick. Roads, by reafon of their faid Offices or Employments, or any Salary arifing thereby.

Refidentiaries

certain Cafes.

XXXV. And Whereas the Rents and Revenues belonging to the not chargeable in Refidentiaries of the Cathedral Churches in England and Wales, are chargeable to the Land Tax granted and made perpetual as aforefaid, and in fome Cafes the Overplus of the faid Rents and Revenues above fuch Tax, Repairs, and other Charges, is to go in Shares for the • Maintenance of the faid Refidentiaries, which Shares are diminished by the faid Land Tax; it is hereby provided and enacted, That in fuch Cafes the faid Refidentiaries fhall not by this Act, or any of the Claufes therein contained, be further chargeable as enjoying Offices of Profit out of the faid Rents and Revenues; any Thing herein contained to the contrary notwithstanding.

Said Duties fhall

not be charged on Penfions, &c. Specially exempted.

XXXVI. Provided always, and be it further enacted, That nothing herein-before contained in relation to the faid feveral Sums of Money charged as laft aforefaid on Perfons in refpect of Publick Offices ar Employments of Profit or Annuities, Penfions, Stipends, or other Annual Payments before defcribed, fhall extend or be construed to