houses in viz. for all houses worth 51. a year and under 501. 6 d. in the pound; by the occupiers thereof refpectively; (that is to fay,) Upon Great Britain; and for every dwelling-house inhabited, together with the household offices therewith occupied, which now are, or thall hereafter be, erected within the kingdom of Great Britain, and which are, or for the time being fhall be, worth the yearly rent. of five pounds and upwards, and under the yearly rent of fifty pounds, the yearly fum of fixpence in the pound; and upon and for every dwelling-house inhabited, together with the household offices therewith occupied, which now are, or hereafter thall be, erected within the kingdom of Great Britain, and which are, or for the time being fhall be, worth the yearly rent of fifty pounds. and upwards, the yearly fum of one thilling in the pound, to be estimated and ascertained in manner herein-after expreffed. and for all worth 501. a year and upwards, 1 s. in the pound. The new duties to be paid over and above those charged on houfes by the act 6 Geo. 3. and in Scot. jand halfyearly. II. Provided nevertheless, and it is the true intent and meaning of this act, that the faid feveral yearly fums of fixpence and one (hilling in the pound, hereby refpectively charged as aforelaid, fhall be paid over and above, and in addition to, the refpective duties charged upon houfes, by virtue of an act, made in the fixth year of the reign of his present Majesty, intituled, An act for repealing the feveral duties upon houfes, windows, and lights; and for granting to his Majefly other duties upon houfes, windorus, and lights. The duties, III. And be it further enacted by the authority aforefaid, in England That the faid feveral duties by this act granted as aforesaid, thall, and Wales, to in that part of Great Britain called England, and in Wales, be be paid quarterly; paid quarterly, on the four most usual days of payment in the year; (that is to fay,) the fifth day of January, the fifth day of April, the fifth day of July, and the tenth day of October, in every year, by equal portions; the first payment thereupon to be made on the tenth day of October next: and in that part of Great Britain called Scotland, on or before the twenty ninth day of September yearly, for the half year betwixt Whitsunday and Martinmas-day; and on or before the twenty-fifth day of March yearly, for the half year betwixt Martinmas-day and Whitsunday. IV. And be it, further enacted by the authority aforefaid, be charged on That the faid duties granted by this act, as aforefaid, fhall be and not on the charged only upon the inhabitants or occupiers for the time being of the houses or tenements hereby charged, his, her, or their respective executors or administrators, and not on the landlord or landlords who let or demifed the fame. The duties to the occupiers, landlords. Warehouses, to the new duty; V. And whereas feveral manufactures, trades, occupations, and etc. not liable callings, neceffarily require warehoufes and buildings requifite for carrying them on, by reafon whereof the perfons concerned therein are obliged to pay large rents, or have laid out confiderable fums thereon, and it may be a great hardship upon fuch perfons to be rated to the full extent of their respective rents, or of the value of the premises abovementioned; be it further enacted and declared, That fuch premises fhall not be liable to the duty imposed by this act, but the affeffment fhall be made on the dwelling-houfe only, with the household offices belonging to it. nor poor per. fons who are VI. Provided always, and it is hereby enacted by the autho rity poor. rity aforesaid, That no duty fhall be impofed, affeffed, or levied, not rated to it be affeffed and , 21 Geo. 2. VII. And be it further enacted by the authority aforefaid, How the duThat the duties by this act impofed as aforefaid (hall be affeffed, ties granted by railed, levied, collected, and received, by perfons to be appointed this act thall by the fame authority, and shall be paid into his Majesty's ex- collected, etc. chequer for the purposes in this act expreffed, in fuch and the like form and manner, and with fuch allowances, and under fuch penalties, forfeitures, and disabilities, and according to such rules, methods, and directions, as are prefcribed or appointed for affefling, raising, levying, collecting, receiving, and paying, the duties on houfes and windows or lights, in and by an act, made in the twentieth year of the reign of his late Majefty, intituled, An act for repealing the feveral rates and duties upon boufes, 20 Geo. z. windows, and lights; and for granting to his Majesty other rates and Cap 3. duties upon boufes, windows, or lights; and for raifing the fum of four millions four hundred thousand pounds by annuities, to be charged on the faid rates or duties; and by another act, made in the twen tieth year of the reign of his faid late Majefty, intituled, An act Cap. 42. to enforce the execution of an act of this feffion of parliament, for granting to his Majesty feveral rates and duties upon houses, windows, or lights; and by an act, made in the twenty-firft year of his faid late Majefty's reign, intituled, An act for explaining, amending, and further enforcing the execution of an act, passed in the last feffion cap. 10. of parliament, intituled, An act for repealing the feveral rates and duties upon houfes, windows, and lights; and for granting to his Majefty other rates and duties upon houfes, windows, or lights; and for raising the fum of four millions four hundred thousand pounds by annuities, to be charged on the faid rates or duties; and by an act, made in the twenty-fixtli year of the reign of his faid late Majefty, intituled, An act for the more ef- 26 Geo. 2. fectual levying of the duties upon windows or lights, in that part of cap. 17、 Great Britain called Scotland; and by an act, made in the thirtyfirst year of the reign of his faid late Majefty, intituled, An act 31 Geo. 2. for granting to his Majefty feveral rates and duties upon offices and cap. 22. penfions; and upon houfes; and upon windows or lights; and for raising the fum of five millions by annuities, and a lottery, to be charged on the faid rates and duties; and by an act, made in the fecond year of the reign of his prefent Majefty, intituled, An act 2 Géo. 3. for granting to his Majefty feveral rates and duties upon windows or cap. 8. lights; and by the faid herein-before tnentioned act, made in the fixth year of the reign of his prefent Majefty, or by any of them, fo far as the fame now remain in force, or are not altered by this act; and that all and every the powers, authorities, rules, directions, penalties, forfeitures, claufes, matters, and things now in force, contained in the said several acts, or any of them, for the affefling, raising, levying, collecting, and paying, the rates and ་ The duties granted by this act to be applied towards payment of the annuities this feffion. and duties thereby granted, fhall be in full force, and be duly obferved, practifed, and put in execution, throughout the whole kingdom of Great Britain, for the affeffing, raifing, levying, collecting, and paying, the feveral duties upon houses or tenements. by this act granted, as fully and effectually, to all intents and purposes, as the fame are or may be, for the affeffing, raifing, levying, collecting, and charging, the rates and duties granted. by the aforefaid acts, or any of them, fo far as the faid powers, authorities, rules, and penalties, are applicable hereunto, and not altered by this act; and that all monies arifing by the faid duties granted by this act (the neceffary charges of raifing and accounting for the fame excepted) fhall, from time to time, be paid into the receipt of his Majelly's exchequer at Westminster. VIII. And be it further enacted by the authority aforelaid, That in the office of the auditor of the faid receipt fhall be provided and kept a book or books, in which all the monies arifing by the faid rates and duties, and paid into the faid receipt of the exchequer as aforefaid, fhall be entered feparate and apart from, granted by the all other monies paid and payable to his Majefty, his heirs and Lottery act of fucceffors, upon any account whatsoever; and the faid monies, fo paid into the faid receipt of exchequer, fhall, together with the additional duties on wines and vinegar, granted by an act of this present session of parliament, intituled, An act for granting to his Majefty feveral additional duties upon wines and vinegar imported into this kingdom, be a fund for the payment of the feveral annuities, and all fuch other charges and expences, as are directed to be paid in pursuance of an act of this prefent feflion of parliament, intituled, An act for raising a certain fum of money by way of annuities, and for establishing a lottery; and the fame thall not be iffued or applied to any other ufe, intent, or purpose whatsoever. The affeffors to be allowed 3d. for each firft affeffment, houfe for the Commiffioners the before IX. And be it further enacted by the authority aforefaid, That, for and in confideration of the extraordinary care and pains requifite in making and adjufting the firft affeffment to be made in carrying this act into execution, the affeffor or affeffors Mall have an allowance for fuch first assessment of three-pence for each house affeffed by him, her, or them refpectively; to be had and received from the respective receivers-general, their deputy or deputies, who are hereby appointed and directed to pay the fame accordingly, and who fhall be allowed the fame in paffing their accounts. X. And be it further enacted by the authority aforefaid, for executing That, for the better execution of this act, and for the ordering, raising, levying, collecting, and paying the duties hereby granted, the commiffioners authorised or appointed, or who fhall be herecute this act; after authorised or appointed, for putting in execution the faid mentioned acts to exe herein before mentioned acts, or any of them, shall be commisfioners for putting in execution this prefent act, and the powers. therein contained, in all and every the refpective counties, fhires, ftewartries, ridings, cities, boroughs, cinque ports, towns, and places respectively within Great Britain; and that the faid commiffioners, meet on or miffioners, in order to the speedy execution of this act, shall, in and for that their respective counties, fhires, stewartries, ridings, cities, bo- purpose to roughs, cinque ports, towns, and places, for which they are or before April hall be appointed commiffioners refpectively, meet, on or before 30, 1778, the thirtieth day of April, one thousand seven hundred and feventy-eight, and fhall in like manner meet yearly, and every and before year, at fuch day or time as the said commiffioners for the time April 30, being fhall think proper to appoint, before the thirtieth day of yearly thereApril yearly, and fhall then divide themselves to act in separate diftricts, and proceed in the execution of this prefent act, for affeffing, raifing, levying, and collecting the duties hereby granted as aforefaid, in fuch and the fame manner, and under the fame regulations and directions, as are prefcribed by the faid beforementioned acts, or any of them, with refpect to the rates and duties thereby impofed (except in fuch cafes in which an alteration is made by this act.) after. XI. Provided always, and be it further enacted, That if by In cafe there any neglect or default there fhall not have been a meeting of fhall not be a the faid commiffioners, and a due execution of the feveral pow- the commifmeeting of ers hereby created, within or at the time or times, or according fioners within the manner or circumftances directed or prefcribed in and by the time lithis present act, it fhall and may be lawful for the faid commif- mited by this fioners, or any two or more of them, in all and every the react, spective counties, fhires, ftewartries, ridings, cities, boroughs, cinque ports, and towns, in Great Britain respectively, wherein fuch default shall have happened, to meet and execute the faid powers at any other time or times, any thing herein-before contained to the contrary notwithstanding; and they are hereby they are reauthorised and required forthwith, or as foon as may be after quired to meet the time or times at which fuch meetings fhould have been held, be thereafter, and fuch powers (hould have been executed, according to the and to put this directions of this prefent act, to meet and execute the fame, fo act in execuas that the faid rates and duties be duly and effectually charged, tion. raifed, levied, collected, and paid to his Majesty, his heirs and fucceffors, for the ufes in this act, notwithstanding any fuch omiffion or defect; and all fuch meetings and acts of the faid commiffioners, or any two or more of them, fhall be deeme:, and are hereby declared to be good and valid to all intents and purposes, notwithstanding any fuch omiffion or defect as aforefaid. as foon as may the affeffors XII. And it is hereby alfo enacted, That the faid commif- Notice to be fioners fhall caufe notice to be inferted, in the precepts to be inferted in the from time to time directed by them to the inhabitants of the commissioners parishes or places within their respective districts or divifions precepts that whom they hall think fit to be prefentors or affeffors under the under the befaid before mentioned acts, or any of them, that fuch perfons are fore mentionalso appointed affeffors of the duties upon houfes or tenements ed acts, are appointed afgranted by this act. feffors under · XIII. And, for the more effectual levying and collecting the duty this act. imposed by this act in that part of Great Britain called Scotland, If the combe it enacted and declared, That in cafe at any time the com- millioners of milioners fupply in veyors ap [1778. Scotland shall miffioners of fupply in that part of the kingdom fhall neglect to neglect to ap appoint affeffors, or in cafe the affeffors by them appointed thall point affeffo:s, neglect to perform what is required of them by this act, that etc. the furthen, or in fuch cafe, it (hall and may be lawful to and for the pointed under fürveyor or furveyors, appointed under the authority of any the any of the re- before-recited acts, to do and perform fuch and the like fervices cited acts may do the affilor's as are by this or any former act required from the faid affeffors. XIV. And it is hereby further declared, That when the furveyors act in the capacity of affeffors, they fhall be intitled to intitled to the the fame reward as is provided for the affeffors in this act, for fame reward. the affeffinent made in the present year. duty; and fhall be Affeffors to be fworn. The cath. Ale for acting before he is fworn, fhail forfeit zol. Application of the penal ties. Affeffors to afcertain, annually, the full yearly Tent of all XV. And be it further enaced by the authority aforesaid, That every perfon to be appointed affeffor as aforefaid fhall, before he prefums to act in the execution of the faid office or employment, take (befides the oaths required to be taken by affeffors by the aforefaid acts, or any of them) an oath, or, being one of the people called Quakers, make and subscribe the folemn affirmation, in the following form: I A. B. do fwear, (or affirm, as the cafe may require) That, in the assessment which I shall make of the houses and household offices within the district or parish for which I am appointed an affeffor, I will rate each at the true annual value, according to the best of my judgement and skill; and that I will truly and faithfully execute the trufts repofed in me, by virtue of an act of the eighteenth year of his prefent Majefty, for impofing a new duty on all boufes of five pounds a year, and upwards. So help me GOD. Which oath or affirmation any two or more of the commiffioners in the county, thire, ftewartry, city, or place, where the faid affeffiment is faid to be made, are hereby impowered and required to adminifter. XVI. And be it further enacted, That if any perfon to be appointed affeffor, fhall prefume to act in the execution of the faid office or employment, before he shall have taken the aforefaid oath, (except fuch perfon fhall be a quaker, and hall have made fuch affirmation as aforefaid,) he shall forfeit and pay, for every fuch offence, the fum of twenty pounds; to be recovered in any court of record, by action of debt, bill, plaint, or infor-mation, wherein no effoin, protection, or wager of law, nor more than one imparlance, fhall be allowed; and that the forfeatures or penalties fo to be incurred (all neceffary charges for the recovery thereof being first deducted) fhall be diftributed, one moiety thereof to and for the ufe of his Majefty, his heirs. and fucceffors, and the other moiety to him or her who thall inform or fue for the fame. XVII. And be it further enacted by the authority aforefaid, That such persons, to be appointed affeffors as aforefaid, do and fhall, before the tenth day of September in the prefent year, and in all future years before the twenty-fourth day of June, esti |