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XIX. And be it further enacted, That every Clerk of Supply Certified Copies receiving such account, shall within Ten Days after the Receipt of Accounts thall
be tranfinitted 10 thereof send a Copy of every such Account, certified by him to be
Collector of the a true Copy, to the Collector of the Cess of his County, S:ewartry, Cels. City, or Place, and where any of the Allowances appearing to have been paid by such Account shall have bea made to the Family of any Militia Man ferving for any other County, Stewartry, City or Place, a Copy of so much of such Account, certified as aforesaid, shall within Ten Days after the Receipt thereof be transmitted by the Clerk of Supply, who shall have received the same, to the Clerk of Supply of every County, Stewartry, City, or Place, for which any fueh Militia Man shall be serving, who shall record the fame; and any Clerk of Supply failing or neglecting to transmit Accounts in the Manner hereby cir:cted, shall forfeit and pay a Sum not exceeding Five Pourds for each Default, to be recovered by any Person fuing for the same, with Expences or Colts of Suit, in the Manner in which any other Penalty is directed to be recovered by this A&.
XX. And be it enacted, that in the Morth of January in every Annual Accounts Year, Accounts shall be stated by and between the Collector of every
thall be stated by County or Stewartry, with cach Kirk Treasurer, or Minister, and the Collector. Krk Session, within his County or Sie wartry, shewing the Amount of all Monies remitted or paid by such Coil cor to such Kirk Treafurers, or Ministers and Kirk S. ffions respectively, in the Year preceding the First Day of the said Month of January in which such Account is stated, and also shewing the Allowances paid by such Kirk Treasurers or Ministers and Kirk Sissions for the Year preceding such First Day of January, and such Accounts fall be settled by such Collector with such Kirk Treasurers or Ministers and Kirk Seffiors respectively, who shall thereupon deviver up to luch Collector the Receipts taken for the Payment of luch Allowances ; and any Collector of the Cefs failing or neglecting to settle or to get settled such Accounts in the Month of January in every Year as aforesaid, shall not be allowed to take Credit in his Accounts with the Receiver General for Scotland for any Monies remitted or paid by hiin under this Act.
XXI. And be it enacted. That every such Account shail on or Accounts shall bus before the Fifteenth Day of February in every Year, be examined examined by and compared with the Vouchers thereof by the Cierk of Supply Clerk of Supply. of the County, Stewartry, City, or Place, in which the same fliail be made up, and shall thereupon be docquetted and figned by him.
XXII. And be it enacted, That such Clerk of Supply fall make Accounts of Alup tron fuck Account, Accounts fhewing the Allowances paid in his lowaners paid tus County, Stewartry, City, or Place, to Families reliding therein of other Courties Militia Men serving for other Counties, Stewartries, Cities, or Places witted to them. respectively, and fhall on or before the Twenty-fifth Day of February in every Year transmit such Accounts, figned by him, to the Clerks of Supply of fuch Counties, Stewartries, Cities, or Places respectively; and any Clerk of Supply failing or neglecting to make up and transmit such Accounts to the Clerks of Supply of such Counties, Stewartries, Cities or Places, shall forfçit and pay a Sum not exceeding Five Pounds for each Offence, to be recovered and applied in the same Manner as any other Peaalty may be recovered and applied under this A&.
Accounts shall be XXIII. And be it further enacted, That in the Month of March fated by Clerk
in every year, an Account shall be made up by the Clerk of Supoly of Supply Yearly. of every County, Stewartry, City, or Place, ttating the Allowances
paid previous to the First Day of January preceding, to the Families of any Militia Men serving for such County, Stewartry, City, or Place, whether residing in such County, Stewartry, City, or Places
or in any other County, Stewartry, City, or Place. AfteAment shall XXIV. And be it enaAed, That such Account may be examined be made there by a Committee of the Commissioners of Supply, from Time to Time upon.
to be appointed by them for that Purpose, and shall be laid before the said Commisioners of Supply at the next Annual Meeting at which they assemble to assess the Land Tax, and at such Meeting the faid Commissioners of Supply shall make an Affeflment equal to the Amount of the Allowances appearing from such Account to have been paid to the Families of Militia Men serving for such County, Stewartry, City, or Place, in the following Manner; that is to say, upon Lind according to the valued Rent of the same, and upon Houses according to the Rent or Yearly Value set on such Houses by the latelt Affefsment of the House Tax, and in the following Proportions ; videlicet, for every such Aflefliment to the Amount of One Shilling Ster.ing upon One hundred Pounds Scots of valued Rent, an Allefsment shall be laid upon the Rent or Yearly Value of Houses so ascertained, at the Rate of One Penny Sterling in the Pound of such Rent or Yearly Value, and so in proportion for any greater
or less Sum. Houses not rated XXV. Provided always, and be it enacted, That no such Affelto House Tax
ment shall be laid upon any House which shall not be rated for the exempted. House Tax. No Person thall XXVI. Provided also, and be it enaded, That no Person or Perbe affefled for sons shall be assessed in respe&t of his, her, or their House or Houses
, both Houses and and also in respect of his, ber, or their Lands in the same County Land.
or Stewartry, but it shall be in the Power of the said Commiffioners to lay such Assessment upon such Person or Persons, either in respect of such House or Houses, or of such Lands, as to such Commissioners
shall seem calculated to produce the highest Afleflment. One Half of XXVII. Provided also, and be it enacted, That for all Sums so Affefsment shall aflefied upon Land, the Proprietor shall have Relief against the Tenant be paid by Tenants.
or Occupicr thereof for One Half of such Aflefsment, and every such Assessment upon Houses fhall be paid by the Occupier or Occupiers thereof, who shall be entitled to deduct from bis, her, or their Rest One Half of every such Assessment so paid by such Occupier or
Occupiers. Account of Rate XXVIII. And be it further enacted, That at the Time erety Thall be made up. such Affessment is made, an Account in the Form in the Schedule (E.)
hereunto annexed, fhall be ttated, shewing the gross Amount of the Sums for which it is made ; and also the Rate at which it is to be levied upon the valued Rent of Land and upon the Rents of Houses, in the Manner directed by this Act, which Account shall be signed by the Clerk of Supply, and by the Præles of the Meeting of the Commiffioners of Supply at which such Aflesiment is made, and the fame shall be transmitted to the Collector of the Cess as his Authority for levying such Assessment ; and such Account so authenticated, Thail
, if required, be shewn by such Collector io every Person paying his Proportion of such Aftelímeat.
XXIX. And be it further enacted, That in case any Commissioners On Failure of of Supply shall omit, neglect, or refuse to make any fue' Afleffment, Afleflment according to the Dire&ions of this A&, then the Clerk of Supply be made to the of such County, Stewartry, City, or Place shali and he is hereby Exchequer to required, within Fourteen Days after the Meeting at which such compel fare. Affefsment ought to have been made, to certify to His Majesty's Ar. torney in Exchequer in Scotland, fuch Neglect, Omiffion, or Refusal of such Commissioners, and the Names of such Commissioners, who shall be present at such Meeting : and His Majeftv's Attorney in Exchequer is hereby required, on Receipt of such Certificate, forth with to proceed by all such legal Means as shall be moft effectual and expeditious to compel such Commissioners to pay due Obedience to this Act, and to cause such Aflessment to be made, and the Money raised, collected, and paid.
XXX. Provided always, and be it enacted, That in the Cities of How Affefsments Edinburgh and Glasgow, the Magistrates thereof shall and they are thall be levied in hereby authorized to levy from the Heritors, Burgesses, and In- Edinburgh and habitants of such City, their Proportion of the Affefsment to be made
Glasgow. pursuant to this A&, to raise the Sum necessary to afford the Relief hereby provided to the Families of the Milicia serving for the said Cities, in such Manner and in the same Proportions as the Cess Stent and other publick Burders and Contributions are in Use by Law to be affefed and levied in the said Cities.
XXXI. Provided always, and be it further enacted, That in the In those Cities, Two Cities aforesaid, all Certificates of Inability shall be transmitted Certificates, &c. from the Parishes within the fame to the Town Clerk of the said Cities shall be trans
mitted to Town respectively, who shall and he is hereby required to do all Maiters and
Clerks. Things directed by this Act to be done by the Clerk to the Commis. fioners of Supply in any County or Stewartry.
XXXII. And be it further enacted, That the Adjutant of every Adjutants shall Regiment, Battalion, or Corps of Militia, or where there shall be no make Monthly Adjutant the Serjeant Major thereof, thall within Seven Days after the Returns of VaTwenty-fourth Day of every Month during the Time that the Militia
cancies. to which he shall belong shall remain embodied and in a&ual Service, return to the respective Clerks of Supply of the County, Stewartry or Place to which such Regiment, Battalion, or Corps shail belong, a particular List of all Promotions and Vacancies, and all Deaths, Desertions, and other Causes of Vacancy, that Mall have occurred among the private Militia Meu serving for the scveral and respective Subdivisions of the County, Stewartry, or Flace to which such Regiment, Battalion, or Corps shall belong, in the Calendar Month pre. ceding each such Twenty-fourth Day as aforesaid, and thall specify the Chriftian and Surname of each Man so returned, and whether ballotted Man, Substitute, hired Man, or Volunteer, and the Parish or Place for which he was serving ; and such respective Clerks of the Commissioners of Supply fall within Six Days after the Receipt of such Return, transmit proper Extracts of so much thereof as relates to Militia Men whore Families reside within their own County, Stewartry, City, or Place, to the Kirk Treasurers, or the Ministers and Kirk Sessions of the respective Parishes or Places therein, and proper Extracts of the Remainder of such Returns to the Clerks of Supply of the other Counties or Stewartries in which the Families of any luch Militia Men receiving an Allowance under this Act, shall be then refiding, and such Clerks of Supply of such other Counties or 49 Geo. III.
Stewartries shall, within Six Days after the Receipt of the fame,
receiving an Allowance under this Ad shall be then refiding. Allowance for XXXIII. And be it further enaaed, That it shall and may be Trouble to Kirk lawful for the Commissioners of Supply of any County or Stewartry, Treasurer.
assembled at the annual Meeting at which they meet to assess the Land Tax, and they are hereby empowered to grant such Allowance to such Treasurer of the Kirk Session as they shall think sufficient for his Trouble in paying and keeping the Accounts of sech Disburse
. ments, and such Commissioners of Supply shall be and they are hereby further empowered to allow a Sum equal to what shall appear to them to be the necessary Expences incurred by such Treasurer of the Kirk Session, or by the Minister and Kirk Session, in discharging the Duties hereby required of him or them, which Allowances shall be paid by the Colle&tor of the County or Stewartry upon the Order of such Commissioners, who shall include the Sum fpecified therein in the Amount of the Assessment directed to be made pursuant to this Aa: Provided always, that no such Allowance shall be granted to any such Treasurer, or Minister, or Kirk Seffion, who shall fail or omit to settle
their Accounts in the Manner directed by this Act. Allowances to XXXIV. And be it further enacted, That it shall and may be Collectors and lawful for the Commissioners of Supply of any County or Stewartry Clerks of Supply. assembled at such annual Meeting as aforesaid, and they are hereby
empowered to grant an Allowance to the Collector of the Cess and to the Clerk of Supply of their County or Stewartry for their Trouble in doing and performing the various Matters and Things required by this Aě to be done and performed by such Colle&tor of the Cols and Clerk of Supply, not exceeding the Sum of Twenty Pounds per Annum to any Collector of the Cess, and Thirty Pounds per Annum to any Clerk of Supply; and every such Allowance shall be satisfied and paid upon the Order of such Commissioners by being included in the first Affefiment made under this Act after such Order shall have been made ; and the Collector of the Cess levying such Assessment shall account for and pay such Allowance to the Clerk of Supply as
be Mhall be entitled to by such Order. No Collector XXXV. And be it further enacted, That no Sums paid or remitted thall take Credit by any Collector pursuant to this A&, shall be allowed in his Accounts for Sums re
with the Receiver-General of Scotland, unless he shall produce, as the mitted, without Vouchers.
Vouchers thereof, the original Certificates of Inability, directed by this AA to be transmitted to him by the Clerk of Supply, of his County, Stewartry, City, or Place, and the Receipts transmitted or delivered to him by the Kirk Treasurers or Ministers and Kirk Seffions, pursuant to this Act, and also the Accounts, annually settled
in Manner herein directed, with the Vouchers thereof. Account of Mo XXXVI. And be it enacted, That cach Collector of the Land ney remitted and Tax, remitting and paying Money as directed by this Act, Mall on or levied shall be
before the Filttenth Day of April in every Yea“, transmit to the transmitted by Collector to Ex
Lord Chief Baron and other Barons of His Majesty's Exchequer in chequer.
Scotland, an Account, with the Vouchers, of all the Money so remitted and paid by himn previous to the First Day of January preceding, and of all the Money levied by him pursuant to any Assessment made in Terms of this Af, or otherwise received pursuant to this Act, previous
to the Date of such Account; and any Collector of the Lard Tax failing or neglecting to transmit such Account in the Manner herein dire&ted, shall forfeit and pay a Sum not exceeding Twenty Pounds Sterling, to be recovered upon the Application of His Majesty's Alvocate to the said Lord Chief Baron and Barons aforesaid, belides being otherwise responible for such Default as accords of Law.
XXXVII. And be it enacted, That the Clerk of Supply of every Accounts thall County, Stewartry, City, or Place, shall and is hereby required, within be transmitted Fourteen Days after the annual Meeting of the Commissioners of by Clerk of Supply, at which they assemble to afsess the Land Tax, to transmit to Supply to Exe
chequer. His Majesty's Attorney in Exchequer a Copy of the Account made up by him in the Month of March preceding, as directed by this AA, and shall at the fame Time certify to His Majelty's faid Attorney in Exchequer, whether an Assessment has been made thereof pursuant to this Aët, and shall further certify to such Attorney in Exchequer the gross Amount of all the Allowances made to the Families of Militia Men residing within his County, Stewartry, City, or Place, pursuant to this Act, previous to 'the First Day of January preceding; and any Clerk of Supply failing or neglecting to transmit such Account, or to certify to His Majesty's Attorney in Exchequer in the Manner hereby direct:d, Thail forfrit and pay any Sum not exceeding Ten Pounds, to be recovered in the fame Manner as any Penalty against any Coilector of the Cess may be recovered.
XXXVIII. And be it further enacted, That such Accounts and Accounts Vouchers so transmitted by the Collectors of the Cess and Clerks of transmitted to Supply to the Court of Exchequer shall, as foon as conveniently may Exchequer fall be after the Receipt thereof," be examined by His Majesty's Re- be examined membrancer in Exchequer, who shall report to the Lord Chief Baron and other Barons of the Exchequer, whether the Dirt & ong of this Act have been complied with, and whether it appears that the Af-11. ments have been made and levied wbich ought to have been made and levied in Terms of this Act, and whether such Collectors have rendered due Accounts, with proper Vouchers thereof, and have accounted for every Sum of Mincy' which ought to have come to their Hands pursuant to this A& ; and the Lord Chief Baron and other Barons aforesaid shall make such Order, and give such Directions as shall appear to them neceflary and proper to be made and given thereupon.
XXXIX. And be it enacted, That it shall and may be lawful for Barons of the Lord Chief Baron and other Barons of the Court of Exchequer Exchequer may in Scotland, and they are hereby empowered, if they shall think proper,
direct Collectors to order and direct the respective Collectors of the Cess of the of Cess to re
cover from each Counties, Stewartries, Cities, or Places in which Allowances shall other. appear to have been paid for Families residing therein of Militia Men serving for other Counties. Stewartries, Cities, or Places, to recover from the respect ve Collectors of the C. Is of such other Counties, Stewartries, Cities, or Places, such Sums of Money as shall appear to have been paid for Families of Militia Men ferving for such other Counties, Stewartries, Cues, or Places as aforesaid. • Accounts under former Act shall be transmitted before the First “ of January 1810. Ø 40. Orders and Certificates Niall accompany “ such Accounts. 41. General Accounts under recited Ac Thall “ be made up betore 15th February 1810. Ø 42. Aflefsment fall “ be made accordingly, it necessary. / 43. Any Excess of Assessment P 2