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stuck upon the Door of any Church or Chapel ; and also so much of the said last-mentioned Act as requires the said Assessors to deliver One of such Duplicates, amended as in the said Act is mentioned, to any Chief Constable, or as requires any such Chief Constable to deliver such Duplicate to the Clerk of the Peace in the Manner mentioned in the said Act; and also so much of the said last-mentioned Act as inflicts any Fine, Penalty, or Forfeiture upon any Assessor or Chief Constable for any Neglect or Omission to deliver such Duplicate in manner in the said Act mentioned, or as relates to the levying and recovering of any such Fine, Penalty, or Forfeiture, shall be and the same is and are hereby repealed ; and all Persons who have incurred any Fine, Penalty, or Forfeiture by reason of any such Neglect or omission as aforesaid since the passing of the said recited Act of the Second Year of His present Majesty's Reign shall be and are hereby indemnified, freed, and

discharged from the same. So much of IV. . And whereas by an Act passed in the Fifty-third Year 53 G. 3. c. 123.

• of the Reign of King George the Third, intituled An Act to amend as is herein recited repealed.

and render more effectual several Acts passed for the Redemption and Sale of the Land Tax, certain general Rules and Directions "contained in a Schedule marked (E.) to the said last-recited Act • annexed were enacted with reference to certain Contracts for

the Redemption of Land Tax therein mentioned, and amongst • other Rules it was enacted as follows ; (that is to say,) First, • the Commissioners for executing this Act who shall have entered ' into any such Contract shall, as soon as conveniently can be • done after the Date of each Contract, cause an Abstract of so • much thereof as shall be necessary to be transmitted to the • Commissioners acting in the Execution of the Land Tax Act

in the Division where the Land Tax contracted for shall be

charged, and the said last-mentioned Commissioners shall from • Time to Time cause Assessments to be made of the Payments • which according to such Contracts shall become due in each • Year ending the Twenty-fifth Day of March, together with the • Amount of the Land Tax contracted for, and the Names of the • Contractors and Occupiers of the Premises whereon the Land · Tax is charged, in such Form or Forms as shall be made out • at the Office for Taxes for that Purpose, and shall annually · return Duplicates thereof to the Receiver General and the • King's Remembrancer, in such Form and Manner and at such • Times as they are directed to return Duplicates of Land Tax,

in order that the respective Receivers General may be charged • therewith at the Receipt of His Majesty's Exchequer: And • whereas it is expedient to repeal the said last-recited Rule;' be it therefore enacted, That from and after the passing of this Act so much of the Rules and Directions contained in the said Schedule (E.) to the said last-recited Act annexed as is herein

before expressly recited shall be and the same is hereby repealed. Certificate of V. And be it enacted, That in lieu of the Duplicates by the Land Tax Com- said last-recited Act directed to be returned to the Receiver missioners in lieu of Dupli

General and the King's Remembrancer, the Certificate of the cates mentioned Commissioners for the time being acting in the Execution of the in last-recited Acts for the Redemption and Sale of the Land Tax, to the Commissioners for auditing the Public Accounts, of the Pay

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ments which according to such Contracts shall become due in each Year as aforesaid, shall be a sufficient Authority for charging the respective Receiving Officers with the same, and such Čertificate shall be in such Form as shall be devised by the said Commissioners acting in the Execution of the said Acts for that Purpose.

VI. • And whereas by an Act passed in the Sixth Year of the District Com

Reign of His late Majesty King George the Fourth, intituled missioners, with * An Act to provide for the Application of Monies arising in certain the Approbation

of the Treasury, Cases of Assessments for Land Tax in Great Britain, the Com* missioners of His Majesty's Treasury are authorized, on the Assessors for • Receipt of any such Certificate as is thereupon required to making their

be transmitted by the Commissioners of Districts of the Amount Assessments, • of Excess of Assessment and Collection of Land Tax in

out of the sur

any • such Cases as are therein specified, to direct the net Produce plus Land Tas.

6 G. 4. c. 32. • and Amount of such Excess of Assessment and Collection to

be applied to His Majesty's Use in such Manner and for such ' Purposes as in the said last-recited Act are mentioned : And • whereas it is expedient to amend the said recited Act in the • Manner herein-after mentioned; be it therefore enacted, That it shall and may be lawful for the said Commissioners acting within and for any District or Division in which any Excess of Assessment and Collection of Land Tax sball arise to cause to be deducted from the Amount of such Excess, and to be paid to the respective Assessors of the several Cities, Boroughs, Towns, Parishes, Wards, or Places in which such Excess shall. arise, as a Remuneration to the said Assessors for their Trouble in making the Assessments to the Land Tax, such Sum or Sums of Money as the said last-mentioned Commissioners shall certify to be a just and reasonable Remuneration to the said Assessors, and as the Commissioners of His Majesty's Treasury shall sanction and approve, and then and in such Case the Balance only of such Excess of Assessment and Collection, after making such Deduction as aforesaid, shall be paid and applied to His Majesty's Use in the Manner directed by the said last-recited Act; any thing therein or in any other Act or Acts contained to the contrary thereof in anywise notwithstanding.

VII. “And whereas by an Act passed in the Forty-eighth Year Rules and of the Reign of King George the Third, intituled An Act to amend Regulations the Acts relating to the Duties of Assessed Taxes, and of the Tax contained in upon

the Profits of Property, Professions, Trades, and Offices, and and 3 G.4.c.88. " to regulate the Assessment and Collection of the same, it is enacted, to extend and « that the said Duties shall be collected, levied, paid over, and apply to the • accounted for under and subject to the Rules and Directions Land Tax.

in the said Act contained, and certain Rules and Directions are • (amongst others) contained in and enacted by the said Act with • reference to the said Duties of Assessed Taxes, and which are • intituled, “ Number V. Rules and Directions for paying to the • Receiver General and accounting for the Duties received by

the Collectors :" And whereas by an Act passed in the Third · Year of the Reign of His late Majesty King George the Fourth, • intituled An Act to amend the Laws relating to the Land and Assessed Taxes, and to regulate the Appointment of Receivers

General in England and Wales, certain Rules and Regulations

care

are (amongst others) contained in and enacted by the said • last-recited Act with reference to the said Duties of Assessed • Taxes, and which are intituled respectively, “ Number II. • Rules and Regulations respecting the said Office, in relation • to Assessed Taxes,” “ Number III., Rules and Regulations

respecting the Office of Collector of Assessed Taxes," and « “ Number IV. Rules and Regulations respecting the Offices of • other Persons acting in the Execution of the said Acts :" And

whereas it is expedient that the Monies arising from the Land

Tax should be collected and accounted for under the same • Rules, Regulations, and Directions ;' be it therefore enacted, That from and after the passing of this Act the Monies arising from the Land Tax shall be collected, levied, paid over, and accounted for under and subject to the Rules, Regulations, and Directions severally contained in and enacted by the said recited Acts of the Forty-eighth Year of King George the Third, and the Third Year of King George the Fourth, so far as the same relate to the Duties of Assessed Taxes herein-before mentioned or referred to; and all such Rules, Regulations, and Directions, and all and every the Clauses and Provisions thereof, so far as the same relate to the said Duties of Assessed Taxes, shall be deemed and taken to extend and apply to the collecting, levying, paying over, and accounting for the Monies arising from the Land Tax, in the same Manner, and as fully and effectually, to all Intents and Purposes, as if such Rules, Regulations, and Directions had been expressly enacted by this Act with reference to the said Monies arising from the Land Tax, and to the Commissioners, Receivers, Collectors, and other Officers or Persons

acting in the Execution of the Acts relating thereto. The Boards of VIII. And whereas by His Majesty's Letters Patent under the Commissioners • Great Seal of the United Kingdom of Great Britain and Ireland of Stamps and • certain Persons therein named have been constituted and apCommissioners

· pointed and now are Commissioners of Stamps for the United for the Affairs of Taxes to be

Kingdom of Great Britain and Ireland, and by the same Letters One consoli- • Patent the same Persons have also been constituted and apdated Board of pointed and now are Commissioners for the Affairs of Taxes in Commissioners

Great Britain : And whereas it is expedient that the several of Stamps and

• Duties, Matters, and Things under the Care and Management of Taxes.

• the said Commissioners of Stamps and of the said Commis' sioners for the Affairs of Taxes respectively should be and remain ' under the Care and Management of One consolidated Board of • Commissioners, to be called “The Commissioners of Stamps and · Taxes ;"'' be it therefore enacted, That from and after the passing of this Act the several Persons so as aforesaid appointed Commissioners of Stamps for the United Kingdom of Great Britain and Ireland and Commissioners for the Affairs of Taxes in Great Britain respectively shall, without any further Commission or other Authority than this Act, be and become one consolidated Board of Commissioners, and be called “ The Commissioners of Stamps and Taxes," and it shall be lawful for His Majesty, His Heirs and Successors, from Time to Time to appoint under the Great Seal of Great Britain and Ireland such other Persons as He or They shall think fit to be Commissioners of Stamps and Taxes, and that from henceforth all the several Duties, Matters, and Things which

at

at the Time of the passing of this Act are collected by or are under the Care and Management of the said Commissioners of Stamps and of the said Commissioners for the Affairs of Taxes respectively shall respectively be collected by and shall be under the Care and Management of the Commissioners of Stamps and Taxes, in the same Manner as such Duties, Matters, and Things respectively have heretofore been collected by or have been under the Care and Management of the said Commissioners of Stamps and of the said Commissioners for the Affairs of Taxes respectively : Provided always, that as well the said Commissioners so to be appointed by His Majesty, His Heirs and Successors, as aforesaid, as the said Commissioners by this Act constituted Commissioners of Stamps and Taxes, shall respectively be and remain Commissioners of Stamps and Taxes during the Pleasure of His Majesty, His Heirs and Successors, and no longer.

IX. And be it enacted, That the said Commissioners of Stamps Powers and and Taxes, or any Three or more of them, shall have, use, and Authorities

vested in the exercise all such Powers and Authorities as are now given to or

Commissioners vested in or as might be used and exercised by the Whole or any of Stamps and Number of the said Commissioners of Stamps or of the said Com- Commissioners missioners for the Affairs of Taxes, under or by virtue of any for the Affairs Act or Acts in force at or immediately before the passing of this of Taxes reAct, and all such Powers and Authorities shall be and are hereby spectively to be given to and vested in the Commissioners of Stamps and Taxes, Commissioners and any Three or more of them, as fully and effectually, to all of Stamps and Intents and Purposes, as if such Powers and Authorities, and all Taxes. Clauses, Regulations, Provisions, Penalties, and Forfeitures in any Act or Acts relating thereto respectively, were severally repeated and re-enacted in this Act, and made Part thereof; and all Rules, Orders, Regulations, Acts, Matters, and Things which shall be made or done by the said Commissioners of Stamps and Taxes, or any Three or more of them, and which by any Act or Acts in force at or immediately before the passing of this Act are or were required or authorized to be made or done or which might be made or done by the Commissioners of Stamps or the Commissioners for the Affairs of Taxes, or any Three of such Commissioners respectively, shall be and be deemed to be as good, valid, and effectual in the Law to all Intents and Purposes as if made or done by the said Commissioners of Stamps or the said Commissioners for the Affairs of Taxes, or any Number of such Commis. sioners respectively, under or in pursuance of any such Act or Acts as aforesaid ; and all Persons shall be subject and liable to the same Pains and Penalties for doing or omitting to do any Act, Matter or Thing, contrary to any Rules, Orders, or Regulations of the said Commissioners of Stamps and Taxes, or any Three or more of them, as such Persons respectively would have been subject and liable to for doing or omitting to do the same Acts, Matters, or Things contrary to any Rules, Orders, or Regulations of the Commissioners of Stamps or the Commissioners for the Affairs of Taxes respectively, under or by virtue of any Act or Acts in force at or immediately before the passing of this Act: Provided always, that where by any Act or Acts in force at or immediately before the passing of this Act any Act, Matter, or Thing is ex

pressly

pressly required or authorized to be done by any particular or prescribed Number less than Three of the said Commissioners of Stamps or of the said Commissioners for the Affairs of Taxes, every such Act, Matter, or Thing, being done by such particular or prescribed Number of the Commissioners of Stamps and Taxes, shall be good, valid, and effectual to all Intents and Purposes : And provided also, that all Rules, Orders, and Regulations heretofore made by the said Commissioners of Stamps or the said Commissioners for the Affairs of Taxes respectively, in force at the Time of the passing of this Act, and which are not altered or varied by this Act, or contrary to any of the Provisions thereof, shall respectively remain and continue in full Force and Effect until the same shall be abrogated, annulled, altered, or varied by

the said Commissioners of Stamps and Taxes. All Commis- X. And be it enacted, That all Commissions, Deputations, and sions and Ap- Appointments at any Time heretofore granted to any Officers of pointments of

the Commissioners of Stamps or of the Commissioners for the Officers under the Commis

Affairs of Taxes, and in force at the Time of the passing of this sioners of Act, shall respectively remain and continue in full Force and Effect Stamps and the until the same shall be revoked or recalled by lawful Authority ; Commissioners and the Persons holding such Commissions, Deputations, and Apfor the Affairs pointments shall have full Power and Authority to execute the main in force.

Duties of their respective Offices and Appointments, and to enforce all Laws, Regulations, Pains, and Penalties relating to the Duties and Revenues for which they have respectively been appointed, as fully and effectually to all Intents and Purposes as they might or could do before or at the Time of the passing of this Act; and all Officers who at the Time of the passing of this. Act hold their respective Offices during the Will and Pleasure of the Commissioners of Stamps or of the Commissioners for the Affairs of Taxes shall hereafter hold such Offices subject to the Will and Pleasure of the Commissioners of Stamps and Taxes, and all such Officers shall be under the Control and Authority of the said Commissioners of Stamps and Taxes, and shall be liable to the same Pains, Penalties, and Punishments to be inflicted by the said last-mentioned Commissioners as might heretofore have been inflicted upon them by the said Commissioners of Stamps or the

said Commissioners for the Affairs of Taxes respectively. Bonds and Se- XI. And be it enacted, That all Bonds and Securities to His curities to re- Majesty, or to the Commissioners of Stamps or the Commissioners inain in force,

for the Affairs of Taxes, or to any Officer or Person in their reand to extend to the Duties

spective Employ, which have been heretofore given or entered under the Care into by any Person or Persons whatsoever, either as Principals or of the Commis. Sureties, for securing the due accounting for or the Payment of sioners of

any Duties or other Monies under the Care or Management of Stamps and

the Commissioners of Stamps or of the Commissioners for the Taxes.

Affairs of Taxes, or for the good Conduct of any Officer, Clerk, or other Person, or for any other Purpose whatever relating to the said Duties or any of them respectively, shall remain and continue in full Force and Effect until the Conditions of such Bonds or Securities shall have been duly performed and fulfilled; and all such Bonds and Securities, and the Conditions thereof respectively, shall be deemed and construed to extend and be applicable to the Duties, Matters, and Things, which under or in

pursuance

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