Collector of the

XIX. And be it further enacted, That every Clerk of Supply Certified Copics receiving fuch Account, fhall within Ten Days after the Receipt of Accounts thall be tranfinitted to thereof fend a Copy of every fuch Account, certified by him to be a true Copy, to the Collector of the Cefs of his County, Stewartry, Ceis. City, or Piace, and where any of the Allowances appearing to have been paid by fuch Account fhall have been made to the Family of any Militia Man ferving for any other County, Stewartry, City or Place, a Copy of fo much of fuch Account, certified as aforefaid, fhall within Ten Days after the Receipt thereof be tranfmitted by the Clerk of Supply, who fhall have received the fame, to the Clerk of Supply of every County, Stewartry, City, or Place, for which any fuch Militia Man fhall be ferving, who fhall record the fame; and any Clerk of Supply failing or neglecting to tranfmit Accounts in the Manner hereby directed, fhall forfeit and pay a Sum not exceeding Five Pourds for each Default, to be recovered by any Perfon fuing for the fame, with Expences or Cofts of Suit, in the Manner in which any other Penalty is directed to be recovered by this Act.

XX. And be it enacted, that in the Month of January in every Annual Accounts Year, Accounts shall be stated by and between the Collector of every fhall be ftated by County or Stewartry, with each Kirk Treasurer, or Minifter, and the Collector. Kirk Seffion, within his County or Stewartry, fhewing the Amount of all Monies remitted or paid by fuch Coil &tor to fuch Kirk Treafurers, or Minifters and Kirk S.ffions refpectively, in the Year preceding the Firft Day of the faid Month of January in which fuch Account is ftated, and alfo fhewing the Allowances paid by fuch Kirk Treasurers or Minifters and Kirk Seffions for the Year preceding fuch First Day of January, and fuch Accounts fhall be fettled by fuch Collector with fuch Kirk Treasurers or Minifters and Kirk Seffions refpectively, who fhall thereupon deliver up to fuch Collector the Receipts taken for the Payment of fuch Allowances; and any Collector of the Cefs failing or neglecting to fettle or to get fettled fuch Accounts in the Month of January in every Year as aforefaid, fhall not be allowed to take Credit in his Accounts with the Receiver General for Scotland for any Monies remitted or paid by him under this A&t.

Accounts of Allowances paid for other Counties

thall be tranfmitted to them.

XXI. And be it enacted. That every fuch Account fhail on or Accounts shall be before the Fifteenth Day of February in every Year, be examined examined by and compared with the Vouchers thereof by the Clerk of Supply Clark of Supply. of the County, Stewartry, City, or Place, in which the fame fhall be made up, and fhall thereupon be docquetted and figned by him. XXII. And be it enacted, That fuch Clerk of Supply fhall make up from fuch Account, Accounts fhewing the Allowances paid in his County, Stewartry, City, or Place, to Families refiding therein of Militia Men ferving for other Counties, Stewartries, Cities, or Places respectively, and fhall on or before the Twenty-fifth Day of February in every Year tranfmit fuch Accounts, figned by him, to the Clerks of Supply of fuch Counties, Stewartries, Cities, or Places refpectively; and any Clerk of Supply failing or neglecting to make up and tranfmit fuch Accounts to the Clerks of Supply of fuch Counties, Stewartrics, Cities or Places, fhall forfeit and pay a Sum not exceeding Five Pounds for each Offence, to be recovered and applied in the fame Manner as any other Penalty may be recovered and applied under this A&.

Accounts fhall be

XXIII. And be it further enacted, That in the Month of March fated by Clerk in every Year, an Account fhall be made up by the Clerk of Supply of Supply Yearly of every County, Stewartry, City, or Place, ftating the Allowances paid previous to the First Day of January preceding, to the Families of any Militia Men ferving for fuch County, Stewartry, City, or Place, whether refiding in fuch County, Stewartry, City, or Place, or in any other County, Stewartry, City, or Place.

Affement fhall be made there

upon.

Houfes not rated to House Tax exempted.

No Perfon fhall

be affeffed for

Land.

XXIV. And be it enacted, That fuch Account may be examined by a Committee of the Commiffioners of Supply, from Time to Time to be appointed by them for that Purpofe, and fhall be laid before the faid Commiffioners of Supply at the next Annual Meeting at which they affemble to affefs the Land Tax, and at fuch Meeting the faid Commiffioners of Supply fhall make an Affeffment equal to the Amount of the Allowances appearing from fuch Account to have been paid to the Families of Militia Men ferving for fuch County, Stewartry, City, or Place, in the following Manner; that is to fay, upon Lind according to the valued Rent of the fame, and upon Houfes according to the Rent or Yearly Value fet on fuch Houles by the latest Affeffment of the House Tax, and in the following Proportions; videlicet, for every fuch Affeffment to the Amount of One Shilling Ster.ing upon One hundred Pounds Scots of valued Rent, an Affeffment fhall be laid upon the Rent or Yearly Value of Houses fo afcertained, at the Rate of One Penny Sterling in the Pound of fuch Rent or Yearly Value, and fo in proportion for any greater or lefs Sum.

XXV. Provided always, and be it enacted, That no fuch Affeffment fhall be laid upon any Houfe which fhall not be rated for the House Tax.

XXVI. Provided alfo, and be it enacted, That no Perfon or Perfons fhall be affeffed in refpect of his, her. or their House or Houses, both Houfes and and alfo in refpect of his, her, or their Lands in the fame County or Stewartry, but it fhall be in the Power of the faid Commiffioners to lay fuch Affeffiment upon fuch Perfon or Perfons, either in respect of fuch Houfe or Houses, or of fuch Lands, as to fuch Commiffioners fhall feem calculated to produce the higheft Affeffment.

One Half of

Affeffment fhall be paid by Tenants.

Account of Rate

XXVII. Provided alfo, and be it enacted, That for all Sums fo affeffed upon Land, the Proprietor fhall have Relief against the Tenant or Occupier thereof for One Half of fuch Aff-ffment, and every fuch Affeffment upon Houfes fhall be paid by the Occupier or Occupiers thereof, who fhall be entitled to deduct from his, her, or their Rest One Half of every fuch Affeffment fo paid by fuch Occupier or Occupiers.

XXVIII. And be it further enacted, That at the Time every fhall be made up. fuch Affeffment is made, an Account in the Form in the Schedule (E) hereunto annexed, fhall be ftated, fhewing the grofs Amount of the Sums for which it is made; and alfo the Rate at which it is to be levied upon the valued Rent of Land and upon the Rents of Honfes, in the Manner directed by this Act, which Account shall be figned by the Clerk of Supply, and by the Præfes of the Meeting of the Com miffioners of Supply at which fuch Affeffment is made, and the fame fhall be tranfmitted to the Collector of the Cefs as his Authority for levying fuch Affeffment; and fuch Account fo authenticated, fhail, if required, be fhewn by fuch Collector to every Perfon paying his Proportion of fuch Assessment.

Affe fiment

XXIX. And be it further enacted, That in cafe any Commiffioners On Failure of of Supply fhall omit, neglect, or refuse to make any fuch Affeffment, according to the Directions of this Act, then the Clerk of Supply be made to the Application fhall of fuch County, Stewartry, City, or Place fhali and he is hereby Exchequer to required, within Fourteen Days after the Meeting at which fuch compel fame. Affeffment ought to have been made, to certify to His Majefty's Attorney in Exchequer in Scotland, fuch Neglect, Omiffion, or Refusal of fuch Commiffioners, and the Names of fuch Commiffioners, who shall be present at fuch Meeting; and His Majeftv's Attorney in Exchequer is hereby required, on Receipt of fuch Certificate. forthwith. to proceed by all fuch legal Means as fhall be moft effectual and expeditious to compel fuch Commiffioners to pay due Obedience to this Act, and to caufe fuch Affeffment to be made, and the Money raifed, collected, and paid.

XXX. Provided always, and be it enacted, That in the Cities of How Affeffments Edinburgh and Glasgow, the Magiftrates thereof fhall and they are fhall be levied in hereby authorized to levy from the Heritors, Burgeffes, and In- Edinburgh and Glasgow. habitants of fuch City, their Proportion of the Affeffment to be made pursuant to this Act, to raise the Sum neceffary to afford the Relief hereby provided to the Families of the Militia ferving for the faid Cities, in fuch Manner and in the fame Proportions as the Cefs Stent and other publick Burdens and Contributions are in Ufe by Law to be affeffed and levied in the faid Cities.

XXXI. Provided always, and be it further enacted, That in the Two Cities aforefaid, all Certificates of Inability fhall be tranfmitted from the Parishes within the fame to the Town Clerk of the faid Cities refpectively, who fhall and he is hereby required to do all Matters and Things directed by this Act to be done by the Clerk to the Commif. fioners of Supply in any County or Stewartry.

In thofe Cities, Certificates, &c. fhall be tranf

mitted to Town Clerks.

cancies.

XXXII. And be it further enacted, That the Adjutant of every Adjutants fhall Regiment, Battalion, or Corps of Militia, or where there fhall be no make Monthly Adjutant the Serjeant-Major thereof, fhall within Seven Days after the Returns of VaTwenty-fourth Day of every Month during the Time that the Militia to which he fhall belong fhall remain embodied and in actual Service, return to the refpective Clerks of Supply of the County, Stewartry or Place to which fuch Regiment, Battalion, or Corps fhail belong, a particular Lift of all Promotions and Vacancies, and all Deaths, Desertions, and other Caufes of Vacancy, that fhall have occurred among the private Militia Men ferving for the feveral and respective Subdivifions of the County, Stewartry, or Flace to which fuch Regiment, Battalion, or Corps fhall belong, in the Calendar Month preceding each fuch Twenty-fourth Day as aforefaid, and fhall specify the Chriftian and Surname of each Man fo returned, and whether ballotted Man, Subftitute, hired Man, or Volunteer, and the Parish or Place for which he was ferving; and fuch refpective Clerks of the Commiffioners of Supply fhall within Six Days after the Receipt of fuch Return, tranfmit proper Extracts of fo much thereof as relates to Militia Men whofe Families refide within their own County, Stewartry, City, or Place, to the Kirk Treasurers, or the Minifters and Kirk Seffions of the refpective Parishes or Places therein, and proper Extracts of the Remainder of fuch Returns to the Clerks of Supply of the other Counties or Stewartries in which the Families of any fuch Militia Men receiving an Allowance under this Act, fhall be then refiding, and fuch Clerks of Supply of fuch other Counties or 49 Geo. III. Stewartries

P

A.D.1809. Stewartries fhall, within Six Days after the Receipt of the fame, tranfmit proper Extracts thereof to the Kirk Treasurers, or the Minifters and Kirk Seffions of the respective Parishes within their Counties or Stewartries, in which the Families of any fuch Militia Men receiving an Allowance under this A&t fhall be then refiding.

Allowance for XXXIII. And be it further enacted, That it fhall and may be Trouble to Kirk lawful for the Commiffioners of Supply of any County or Stewartry, Treasurer. affembled at the annual Meeting at which they meet to affefs the Land Tax, and they are hereby empowered to grant fuch Allowance to fuch Treasurer of the Kirk Seffion as they fhall think fufficient for his Trouble in paying and keeping the Accounts of such Disburse. ments, and fuch Commiffioners of Supply fhall be and they are hereby further empowered to allow a Sum equal to what fhall appear to them to be the neceffary Expences incurred by fuch Treafurer of the Kirk Seffion, or by the Minifter and Kirk Seffion, in discharging the Duties hereby required of him or them, which Allowances fhall be paid by the Collector of the County or Stewartry upon the Order of fuch Commiffioners, who shall include the Sum fpecified therein in the Amount of the Affeffment directed to be made pursuant to this A&t : Provided always, that no fuch Allowance fhall be granted to any fuch Treasurer, or Minifter, or Kirk Seffion, who fhall fail or omit to fettle their Accounts in the Manner directed by this A&.

Allowances to
Collectors and

XXXIV. And be it further enacted, That it fhall and may be lawful for the Commiffioners of Supply of any County or Stewartry Clerks of Supply. affembled at fuch annual Meeting as aforefaid, and they are hereby empowered to grant an Allowance to the Collector of the Cefs 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 Act to be done and performed by fuch Collector of the Cefs and Clerk of Supply, not exceeding the Sum of Twenty Pounds per Annum to any Collector of the Cefs, and Thirty Pounds per Annum to any Clerk of Supply; and every fuch Allowance fhall be fatisfied and paid upon the Order of fuch Commiffioners by being included in the first Affeffment made under this Act after fuch Order shall have been made; and the Collector of the Cefs levying fuch Affeffment fhall account for and pay fuch Allowance to the Clerk of Supply as he fhall be entitled to by fuch Order.

No Collector

for Sums re

mitted, without Vouchers.

XXXV. And be it further enacted, That no Sums paid or remitted fhall take Credit by any Collector pursuant to this A&t, fhall be allowed in his Accounts with the Receiver-General of Scotland, unless he fhall produce, as the Vouchers thereof, the original Certificates of Inability, directed by this Act to be tranfmitted to him by the Clerk of Supply, of his County, Stewartry, City, or Place, and the Receipts tranfmitted or delivered to him by the Kirk Treafurers or Minifters and Kirk Seffions, pursuant to this Act, and alfo the Accounts, annually fettled in Marner herein directed, with the Vouchers thereof.

Account of Mo

levied fhall be tranfmitted by Collector to Exchequer.

XXXVI. And be it enacted, That each Collector of the Land ey remitted and Tax, remitting and paving Money as directed by this Act, shall on or before the Fifteenth Day of April in every Year, tranfmit to the Lord Chief Baron and other Barons of His Majefty's Exchequer in Scotland, an Account, with the Vouchers, of all the Money fo remitted and paid by him previous to the First Day of January preceding, and of all the Money levied by him pursuant to any Affeffment made in Terms of this Act, or otherwife received pursuant to this Act, previous

by Clerk of Supply to Exchequer.

to the Date of fuch Account; and any Collector of the Land Tax failing or neglecting to tranfmit fuch Account in the Manner herein directed, fhall forfeit and pay a Sum not exceeding Twenty Pounds Sterling, to be recovered upon the Application of His Majefty's Advocate to the faid Lord Chief Baron and Barons aforefaid, befides being otherwise responsible for fuch Default as accords of Law. XXXVII. And be it enacted, That the Clerk of Supply of every Accounts fhall County, Stewartry, City, or Place, fhall and is hereby required, within be tranfmitted Fourteen Days after the annual Meeting of the Commiffioners of Supply, at which they affemble to affefs the Land Tax, to tranfmit to His Majefty's Attorney in Exchequer a Copy of the Account made up by him in the Month of March preceding, as directed by this Act, and fhall at the fame Time certify to His Majelty's faid Attorney in Exchequer, whether an Affeffment has been made thereof pursuant to this Act, and fhall further certify to fuch Attorney in Exchequer the grofs Amount of all the Allowances made to the Families of Militia Men refiding 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 tranfmit fuch Account, or to certify to His Majesty's Attorney in Exchequer in the Manner hereby directed, fhal forfeit and pay any Sum not exceeding Ten Pounds, to be recovered in the fame Manner as any Penalty against any Collector of the Cefs may be recovered.

be examined there.

XXXVIII. And be it further enacted, That fuch Accounts and Accounts Vouchers fo tranfmitted by the Collectors of the Cefs and Clerks of tranfmitted to Supply to the Court of Exchequer fhall, as foon as conveniently may Exchequer shall be after the Receipt thereof, be examined by His Majefty's Remembrancer in Exchequer, who fhall report to the Lord Chief Barou and other Barons of the Exchequer, whether the Direct ons of this Act have been complied with, and whether it appears that the Aff ffments have been made and levied which ought to have been made and levied in Terms of this Act, and whether fuch Collectors have rendered due Accounts, with proper Vouchers thereof, and have accounted for every Sum of Money which ought to have come to their Hands purfuant to this A&t; and the Lord Chief Baron and other Barons aforefaid fhall make fuch Order, and give such Directions as fhall appear to them neceffary and proper to be made and given thereupon. XXXIX. And be it enacted, That it fhall 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 fhall think proper, to order and direct the respective Collectors of the Cefs of the Counties, Stewartries, Cities, or Places in which Allowances fhall appear to have been paid for Families refiding therein of Militia Men ferving for other Counties. Stewartries, Cities, or Places, to recover from the refpect ve Collectors of the Cfs of fuch other Counties, Stewartries, Cities, or Places, fuch Sume of Money as fhall appear to have been paid for Families of Militia Men ferving for fuch other Counties, Stewartries, Cities, or Piaces as aforefaid.

"Accounts under former A&t fhall be tranfmitted before the First "of January 1810. § 40. Orders and Certificates fall accompany "fuch Accounts. § 41. General Accounts under recited A&t fhall "be made up betore 15th February 1810. § 42. Affeffment fhall "be made accordingly, if neceffary. 43. Any Excels of Affeffment

P 2

66 upon

of Cefs to re

direct Collectors

cover from each

other.