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houses in ^ by the occupiers thereof respectively; (that is to say,) Upon Great Britain} anxj for every dwelling-house inhabited, together with the househ^uses worth °®C€S herewith occupied, which now are, or shall here

51. a year after he, erected within the kingdom of Great Britain, and and under which are, or for the time being shall be, worth the yearly rent 50). 6d. in of five pounds and upwards, and under the yearly rent of fifty andean' pounds, the yearly sum of sixpence in the pound; and upon anci. worth^ol. a ^or evel7 dwelling-house inhabited, together with the household year and up- offices therewith occupied, which now are, or hereafter shall be, wards, i s. in erected within the kingdom of Great Britain, and which are, or the pound. for the time being shall be, worth the yearly rent of fifty pounds and upwards, the yearly sum of one shilling in the pound, to be estimated and ascertained in manner herein-after expressed, The new du- II. Provided nevertheless, and it is the trueintent and meaning ties to be paid Qf this act, that the said several yearly sums of sixpence and one, thosecharbede (hillinS in the PTMnd, hereby respectively charged as aforesaid, on houses by he paid over and above, and in addition to, the respective

the act duties charged upon houses, by virtue of an act, made in the?

*Geo. 3. sixth year of the reign of his present Majesty, intituled, rfn aft for repealing the several duties upon houses, windows, and lights; and for granting, to his Majesty other duties upon houses, windows, and, lights.

The diries, III. And be it further enacted by the authority aforesaid* in England That the said several duties by this act granted as aforesaid, (hall,

be'1 a^uar- in that Part °f Great Britain Called Eniknd^ and in JVale^ be ter}y3.1 <luar" 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

and in Scou be made on the tenth day of October next: and in that part ot

lansl half- Great Britain called Scotland, on or before the twenty ninth,day

>early. cf 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.

The duties to IV. And be it, further enacted by the authority aforesaid,

be charged on That/the said duties granted by this'act, as aforesaid, shall be

the occupieis, harped only upon the inhabitants or occupiers for the time beana not on trie t\. J » 1 . . , ,;

landlords; 'mg 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.demised the same.

Warehouses V. ylnd whereas several manufactures, trades, occupations, and

etc. not linbje callings, necessarily require warehouses and buildings requisite for car

to the new vying them on, by reason whereof the persons concerned therein are

U y> obliged to pay large rents, or have laid out considerable sums thereon,

audit may be a great hard/hip upon such persons to berated to the full

extent of their refpeffive rents, or of the value of the premises

abovementioned; be it further enacted and declared, That

such premises shah not be liabje to the duty imposed by this act,

but the assessment (hall be made on the dwelling-house only^

with the household offices belonging to it.

nor poor per. yj provided always, and it is hereby enacted by the autho

ions wr:o are J? . J , ., j .

rity aforesaid, That no duty shall be imposed,"assessed, or levied, not rated to by virtue of this act, for or in respect of any dwelling-house, church and cottage, or tenement, whereof the occupier or occupiers, by rea- poor* son of his, her, or their poverty only, is or are exempted from the actual payment of usual taxes, assessments, and contributions, towards the church and poor.

VII. And be it further enacted by the authority aforesaid, How the duThat the duties by this act imposed as aforesaid shall be assessed, "tiesgrantcd by raised, levied, collected, and received, by persons to be appointed ^assessed^and by the fame authority, and shall be paid into his Majesty's ex- coneccted etc. chequer for the purposes in this act expressed, in such and the like form and manner, and with such allowances, and under such penalties, forfeitures, and disabilities, and according to such rules, methods, and directions, as are prescribed or appointed for assessing, raising, levying, collecting, receiving, and paying, the duties on houses and windows or lights, in and by an act," made in the twentieth year of the reign of his late Majesty, intituled, An a ft for repealing the several rates and duties upon houses, 20 Geo, 1, windows, and lights; and for granting to his Majesty other rates and Cap 3. . duties upon houses, windows, or lights; and for raising the sum of four millions four hundred thousand pounds by annuities, to be charged on the said rates or duties-, and by another act, made in the twentieth year of the reign of his said late Majesty, intituled, An aft Cap.+s. to enforce the execution of an aft of this session os parliament, for granting to his Majefly several rates and duties upon houses, windows, or lights; and by an act, made in the twenty-first year of his said late Majesty's reign, intituled, An aft for explaining, amending, 2r Geo. 2. and further enforcing the execution of an aft, passed in the losl session cap. io, es parliament, intituled, An act for repealing the several rates and' duties upon houses, windows, and lights; and for granting to his Majesty other rates and duties upon houses, windows, or lights; and for raising the sum of four millions four hundred thousand pounds by annuities, to be charged on the said rates or duties; and by an act, made in the twenty-sixth year of the reign of his said late Majesty, intituled, An aft for the more es- 2g 4 se ft u al levying of the duties upon zvindows 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 said late Majesty, intituled, An-a ft ^ Geo. «• for, granting to his Majefly several rates and duties upon offices and cap. zi. pensions; and upon houses; and upon windows or lights; and for raising the sum ps five millions by annuities, and Q lottery, to be charged on the said rates and duties; and by an act, made in tb_e \ second year of the reign of his present Majesty, intituled, An aft % Geo.-3.' for granting to his Majefly several rates and duties upon 'windows-or caP* ^\ lights-, and by the said herein-before "mentioned act, made m the sixrh year of the reign of his present Majesty, or by any of them,' so 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, clauses, matters, and thing's now in force, contained in the said several acts, or any of them, for the assessing, raising, levying,1 collectings and paying, the rates

and

The duties granted by this act to be applied towards payment of the annuities

and duties thereby granted, shall be in full force, and be duly observed, practised, and put in execution, throughout the whole kingdom of Great Britain, for the assessing, raising, levying, collecting, and paying, the several 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 assessing, raising, levying, collecting, and charging, the rates and duties granted by the aforesaid acts, or any of them, so far as the said powers, authorities, rules, and penalties, are applicable hereunto, and not altered by this act; and that all monies arising by the said duties granted by this act (the necessary charges of raising and accounting for the fame excepted) shall, from time to time, be paid into the receipt of his Majesty's exchequer at Westminster*

VIII. And be it further enacted by the authority aforesaid, That in the office of the auditor of the said receipt (hall be provided and kept a book or books, in which all the monies arising by the said rates and duties, and paid into the said receipt of the exchequer as aforesaid, shall be entered separate and apart from

nted bythe all other monies paid and payable to his Majesty, his heirs and lottery act of successors, upon any account whatsoever; and the said monies, this session. so paid into the said receipt of exchequer, shall, together with the additional duties on wines and vinegar, granted by an act of this present session of parliament, intituled, An aft for granting to his Majesty feverol additional duties upon wines, and vinegar imported into this kingdom, be a fund for the payment of the several annuities, and all such other charges and expences, as are directed to be paid in pursuance of an act of this present session of parliament, intituled, Jin att for raising a certain sum of money by way of annuities, and for establishing a lottery \ and the same (hall not be issued or applied to any other use, intent, or purpose whatsoever.

IX. And be it further enacted by the authority aforesaid, That, for and in consideration of the extraordinary care and pains requisite in making and adjusting the first assessment to be made in carrying this act into execution, the assessor or assessors shall have an allowance for such first assessment os three-pence for each house assessed by him, her, or them respectively ; 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 shall be allowed the fame in passing their accounts.

Commissioners X. And be it further enacted by the authority aforesaid, for executing That, for the better execution of this act, and for the ordering, raising, levying, collecting, and paying the duties hereby granted, the commissioners authorised or appointed, or who shall be hereafter authorised or appointed, for putting in execution the said herein before mentioned acts, or any of them, shall be commissioners for putting in execution this present act, and the powers therein contained, in all and every the respective counties, shires, stewartries, ridings, cities, boroughs, cinque ports, towns, and places respectively within Great Britain 5 and that the said commissioners*

The assessors
to be allowed
3 d. for each
house for the
first assessment.

the before mentioned acts to execute this act;

tnissioners, in order to the speedy execution of this act, (hall, in and for that their respective counties, shires, stewartries, ridings, cities, bo- purpose to roughs, cinque ports, towns, and places, for which they are or [J^e April shall be appointed commissioners respectively, meet, on or before 30) ,778, the thirtieth day of April, one thousand seven hundred and seventy-eight, and shall in like manner meet yearly, and every and before year, at such day or time as the said commissioners for the time APnl 3°> being mall think proper to appoint, before the thirtieth day of ^fter there* Jpril yearly, and (hall then divide themselves to act in separate districts, and proceed in the execution of this -present act, for assessing, raising, levying, and collecting the duties hereby granted as aforesaid, in such and the same manner, and under the same regulations and directions, as are prescribed by the said beforementioned acts, or any of them, with respect to the rates and duties thereby imposed (except in such cases in which an alteration is made by this act.)

XI. Provided always, and be it further enacted, That.if bv In cafe there any neglect or default there shall not have been a meeting of sliajl not be a the said commissioners, and a due execution of the several pow- meet,ngof ers hereby created, within or at the time or times, or according sioners within the manner or circumstances directed or prescribed in and by the time )ithis present act, it shall and may be lawful for the said commis- iTM"d by this sioners, or any two or more of them, in all and every the re-' spective counties, shires, stewartries, ridings, cities, boroughs,

cinque ports, and towns, in Great Britain respectively, wherein such default shall have happened, to meet and execute the said 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 soon as may be after quired to meet the time or times at which such meetings should have been held, be^her^afrer^ and such powers mould have been executed, according to the and to put this directions of this present act, to meet ?.nd execute the same, so act in exeeuas that the said rates and duties be duly and effectually charged, tlonraised; levied, collected, and paid to his Majesty, his heirs and successors, for the uses in this act, notwithstanding any such omission or defect; and all such meetings and acts of the said commissioners, or any two or more of them, shall be deemeJ, and are hereby declared to be good and valid to all intents and purposes, notwithstanding any such omission or defect as aforesaid.

XII. And it is hereby also enacted, That the said commis- Notice to be sioners fin all cause notice to be inserted, in the precepts'to be inserted in the from time to time directed by them to the inhabitants of the commissioners parishes or places within their respective districts or divisions ^^ss^s" whom they shall think fit to be-presenters or assessors under the under the besaid before mentioned acts, or any of them, that such persons are fore mentionalso appointed assessors of the duties upon houses or tenements ed ac)s»^ granted by this act. ^ KTundfer- .

XIII. And^ for the more effeSiual levying and collefting the-duty this act. imposed, by this aft in that part of Great Britain called Scotland, if the combe it enacted and declared, That in cafe at any time the com- missioneVs of

< missioners suPP!y ist

Scotland shall neglect to~appoint aiTcslb: s, etc. the surveyors ap pointed under any of the recited act« may do the aflalois duty;

and flv-.ll be intitled to the fame reward.

A sit (Tors to be sworn.

The cath.

Affrssoracting before he is sworn, (hall forfeit 201.

Application ot the penalties.

Assessors to . ascertain, annually, the full yeai )y Tent of all

missioners of supply in that part of the kingdom (hall neglect to appoint assessors, or in cafe the assessors by them appointed maU neglect to perform what is required of them by this act, that then, or in such case, it (hall and may be lawful to and for the surveyor or surveyors, appointed under the authority of any the before recited acts, to do and perform such and the like services as are by this or any former act required from the said assessors.

XIV. And it is hereby further declared, That when t-he surveyors act in the capacity of assessors, they shall be intitled to the fame reward as is provided for the assessors in this act, for the assessment made in the present year.

XV. And be it further enacted by the authority aforesaid, That every person to be'appointed assessor as aforesaid (hall, before he presumes to act in the execution of the said office or employment, take (besides the oaths required to be taken by assessors by the aforesaid acts, or any of them) an oath, or, being on j of the people called Quakers, make and subscribe the solemn affirmation, in the following form:

IA. B. do swear, (or affirm, as the cafe may-require) That, in the assessment ivhich I shall make of the houses and household offices tvithin the district or parish for which I am appointed an assessor, I toil! rate each at the true annual value, according to the bejl os my judgement and skill; and that I will truly and faithfully execute the trujh reposed in me, by virtue of an ail os the eighteenth year of his present Ma]eJiy,for imposing a new duty on all houses of five pounds a year, and inwards.

So help me GOD.

Which oath or affirmation any two or more of the commissioners in the county, (hire, stewartry, city, or place, where the said assessment is said to be made, are hereby impowered and required to administer.

XVI. And be it further enacted, That if any person to be appointed assessor, shall presume to act in the execution of the said office or employment, before he shall have taken the aforesaid oath, (except such person shall be a qnaker, and mall have made such affirmation as aforesaid,) he shall forfeit and pay, for every such offence, the sum of twenty pounds; to be recovered in any court of record, by action of debt, bill, plaint, or infor-' mation, wherein no essoin, protection, or wager of law, nor more than one imparlance, (hall be allowed; and that the forfeitures or penalties so to be incurred (all necessary charges for the recovery thereof being first deducted) shall be distributed j one moiety'thereof to and for the use of his Majesty, his heirs and successors, and the other moiety to him or her who (hall inform or sue for the fame.

XVIL And be it further enacted by the authority aforesaid. That such persons, to be appointed assessors as aforefaid^do and "(has!, before the tenth day of September in the present year, and in ail future years before'the twenty-fourth day of June, estio mate

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