houses within

6

at is. in the

mate and ascertain, according to the beft of their fkill and judge- occupied ment, the full and juft yearly rent, which every fuch dwelling- their diftricts, houfe, with the household offices therewith occupied and hereby and to afels charged as aforefaid, within the limits and places for which they them accordare to act, is really and bona fide worth to be let; and do and ing'y: fhall make an affeffiment in writing of fix-pence in the pound, All thofe of according to fuch eftimate or valuation, upon the occupier or s year occupiers of every fuch dwelling-houfe, together with other the and under sol. premises as aforefaid therewith occupied, of the yearly value of atd. in the pound; five pounds and upwards, and under the yearly rent of fifty pounds, in refpect thereof; and of one fhilling in the pound, and all thofe according to fuch estimate or valuation, upon the occupier or of 50 a year occupiers of every fuch dwelling-houfe, together with other the and upwards, premises as aforefaid therewith occupied, of the yearly value of pound. fifty pounds and upwards, in refpect thereof: and do and thall, Affeffors to by writing under their refpective hands, certify the number of certify to the houfes, and other the premises together with each of fuch houfes commiffioners occupied refpectively, charged by this act, within the limits of the number of houses, with fuch places as aforefaid, together with the rents eftimated and the Names of ascertained as aforefaid for or in respect of the fame respectively; the occupiers, and the names of the feveral occupiers or inhabitants thereof re- and the fums fpectively; and the feveral fums of money charged on and pay- charged on able by them, for or in refpect of the fame, by virtue of this act; and likewife do and fhall, on or before the tenth day of September in the prefent year, and in all future years on or before the twenty-fourth day of June in every year, deliver the certificates or affeffments, to be made by them refpectively as aforefaid, unto the said commiffioners, or any two or more of them.

them, etc.

two colle tors.

XVIII. And be it further enacted by the authority aforefaid, Commiffioners to fign the That the faid commiffioners, to whom fuch affeffiments thall be aff:ffinents, delivered in pursuance of this act, or any two of them, hall, within the space of one calendar month next after the receipt of the fame respectively, or as foon after as conveniently may be, fet their hands to the faid refpective affeffments, and to fuch furcharge or furcharges as thall or may have been made in the mean time, either by the fame affeffors, or by fuch furveyor or furveyors as is or are herein-after mentioned, teftifying their allowance of the fame; and shall likewife nominate and appoint two and to appoint of the perfons named in each of such affeffiments to be collectors, for each divior any other two fuch perfons as they fhall think able and re- fion, sponsible, for the respective divifions and places for which they fhall be so presented, and fhalt forthwith deliver, or caufe to be delivered, fuch affeffments fo by them allowed of, unto the re- to whom the spective perfons by them nominated to be collectors for each faid affffyear refpectively, who are hereby enjoined and required to col- ments shall be lect and pay the duties hereby affeffed, and to give acquittances for the fame; for whofe paying unto the receiver-general now appointed, or for the time being to be appointed by his Majefty, or by the commiffioners of the treasury, or any three or more of them now being, or the high treasurer or the commiflioners of the treafury for the time being, in manner hereby directed, fuch VOL. XXXII. money

D

delivered, etc.

Directions for appointing affeffors, etc.

in privileged places.

Commiffioners required to

perufe the certificates, etc. which shall be

delivered to

them, and to

examine the affeffors, etc.

and if they fufpect that any boule is omitted or undercharged,

they may fum

mon the oc

cupier to appear before them.

How commiffioners are to act if the per

fons fummon

ed do not ap

pear, etc.

money as they fhall be charged withal, the parish or place for which they are fo employed thall be answerable.

XIX. And be it further enacted, That in all privileged and other places being extraparochial, and not within the conftablewicks or precincts of the refpective affeffors to be appointed by virtue of this act, the faid commiffioners, or any three or more of them, fhall, and they are hereby required to nominate and appoint two fit perfons living in or near the faid privileged or other places as aforefaid, to be affeffors for the faid places, and to make and return their faid affeffments in like manner as by this act is appointed in any parith, tything, or place; and alfo to appoint two or more collectors, who are hereby required to collect and pay the fame according to the rates appointed by this act for collecting and paying all fums of money payable by this

act.

XX. And be it further enacted by the authority aforefaid, That the faid commiffioners, or any three or more of them, fhall, and they are hereby authorised and required ftrictly to peruse the certificates or affeffments, which by this act are before directed to be annually delivered to them, and alfo to examine the affeffors and prefentors thereof; and if the faid commiffioners, or any three of them, within their feveral limits or divifions, fhall, at the time of the delivery of fuch certificates or affeffments, or within ten days after, have certain knowledge or cause to suspect that any houfe, or other premises as aforefaid therewith occupied, which ought to be charged by this act, is or are omitted in fuch certificates; or that any houfe, or other fuch premises, is or are undercharged, or not duly charged according to the directions of this act; the faid commiffioners, or any three or more of them, fhall have power to fummon the perfon or perfons occupying fuch houfe, or tenement to appear before them at a day and place to be prefixed, of which three days notice at least thall be given; and if any person or perfons fummoned fhall neglect to appear, the faid commiffioners may . proceed to amend fuch affeffiments, and to charge fuch occupier with fuch rate as fhall appear reasonable from the evidence before them; and moreover the faid commiffioners to whom such certificates or affeffments fhall be delivered, or any three of them, or any other three commiflioners of the respective counties, fhires, or ftewartries, where fuch affeffments fhall be made, shall have power, and are hereby required by all lawful ways and means, to examine and enquire into and concerning the annual value of any houfe, and other fuch premises as aforefaid therewith occupied, charged in or by any fuch assessment, or which thall have been omitted to be charged therein, and thereupon to enlarge, alter, abate, or diminish, the faid affeffments, fo to be delivered to fuch commiffioners, to the end that fuch duty may be fet and imposed upon every fuch house or tenement according to the true intent and meaning of this act; and the faid commiffioners, or any three or more of them, fhall, after fuch perufal and examination thereof, fet their hands to the

faid

faid refpective affeffments, and to fuch furcharge or furcharges as fhall or may have been made thereto in the mean time, teftifying their allowance of the fame.

the affeffiments

to be

out, etc.

XXI. And be it further enacted by the authority aforefaid, Duplicates of That the faid commiffioners, or any two or more of them, fhall, to be made from time to time yearly, caufe true duplicates of such affeffments as aforefaid to be made out, delivered, and tranfinitted, in fuch and the fame manner, and at like times, as is directed by the aforesaid acts, or any of them, with refpect to the duplicates of the affeffments therein mentioned.

contain the

XXII. Provided always, That in the faid duplicates to be which fhall transmitted to the receivers-general, and to the King's remem- number of brancer, the number of houfes fhall be inferted, as well as the houses, and amount of the duties, in order to ascertain the money which the the amount of receivers-general are directed by this act to pay to the affeffors the duties. for the first year's affeffment, at three-pence each house, and for the information of the proper officers who are to allow the fame in the receiver's accounts.

fupervife the

discover any omiffions af

XXIII. And be it further enacted by the authority aforefaid, Surveyors may That all and every furveyor and furveyors appointed and to be aff-flments, appointed, under or by virtue of the faid feveral acts herein- and amend before mentioned, or any of them, for the rates and duties there- them, before by impofed, fhall be, and he and they is and are hereby impow- they are figned by the comered to infpect, examine, and fupervise, the affeffments to be miffioners: made in or for any such parish or place as aforefaid, before the commiffioners fhall have figned and allowed the fame, and to alter and amend any fuch affeffment or affeffments, if he or they thall fee juft caufe for fo doing; and every person, in whose cuftody any fuch certificate or affeffment fhall be, is hereby requited, upon the request of any such furveyor or furveyors as aforefaid, to produce the fame and if any fuch furveyor or furveyors And if they shall, after any fuch affeffment or affeffiments thall be fo refpec. tively made out, figned, and allowed as aforefaid, find or difcover, upon his or their furvey, that any houses, and other pre- ments are mifes as aforefaid therewith refpectively occupied, which fhould figned, they and ought to be charged with the duties hereby granted, fhall are to certify have been omitted to be charged therewith, or fhall have been the commifunder-rated, fuch furveyor or furveyors fhall certify the fame in fioners, etc. writing, under his or their hand or hands, by way of furcharge, to any two or more of the faid commiffioners, on or before the fixteenth day of November next, for the first quarterly payment, which fhall be due on the tenth day of October next, and thenceforward, and in every future year, at the fame times they make their furcharges for the duties on houfes and windows, in order to have such omiffion or under-rate rectified in the said affeffment; and the said commiffioners are thereupon to cause the fame to be rectified, and the duties levied accordingly.

ter the affeff.

the fame to

XXIV. And be it further enacted and declared, That if any If any fur furveyor or furveyors thall omit to make a furcharge or furcharges charge is for the first half year, it fhall and may be lawful for the faid fur- omitted the first half year,

D2

veyor

it may be

made for the whole year. Any houfe

inhabited by differen: families, to pay

the duties as if innabited

veyor or furveyors to make a furcharge or furcharges for the whole

year.

XXV. And be it further enacted and declared, That where any house shall be divided into different ftories, tenements, lands, or landings, and fhall be inhabited by two or more perfons or families, the fame fhall nevertheless be fubject to, and shall in like manner pay, the duties granted by this act, as if fuch house or tenement was inhabited by one perfon or family

by one family. only.

Provifo, relat

XXVI. Provided always, That each district, chamber, or ing to colleges, apartment, in any college or hall in any of the universities of Great Britain, shall be subject to the duties granted by this act, as if the fame were an entire house.

etc.

Each apartment in the

inns of court

any

of

XXVII. And be it likewise enacted and declared by the authority aforefaid, That every chamber or apartment, in to be deemed the inns of court or chancery, being feverally in the tenure or occupation of any perfon or perfons, shall be subject to the duties granted by this act, as if the fame were an entire house.

an entire houfe.

Where infants

ties, they are to be paid by their parents or guardians.

XXVIII. And be it further enacted by the authority aforeare chargeable faid, That where any person or perfons chargeable with the with the du- duties hereby granted as aforefaid, or either of them, fhall be under the age of twenty-one years, in every fuch case the parents, guardians, and tutors, of fuch infants refpectively, upon default of payment by fuch infants, fhall be, and are hereby made liable to, and charged with, the payments which fuch infants ought to have made; and if fuch parents, guardians, or tutors, fhall neglect to refufe to pay as aforefaid, it shall and may be lawful to proceed against them in like manner as against any other perfon or perfons making default of payment as herein-before is mentioned: and all parents, guardians, and tutors, making payment as aforefaid, fhall be allowed all and every fum: and fums paid for fuch infants, in his, her, or their

His Majesty, and the royal family, not

liable to pay the duties;

nor foreign minifters.

Commiffion

etc. may

parish rates,

etc.

accounts.

XXIX. Provided nevertheless, That this act, or any thing herein contained, fhall not extend, or be conftrued to extend, to charge with the duties hereby granted as aforesaid, or either of them, any houfe, or other fuch premifes as aforefaid therewith occupied, in the poffeffion or occupation of his Majefty, or any of the royal family; or to fubject or charge any ambassador or foreign minister refiding in the kingdom of Great Britain, to or with the payment of the laid duties, or either of them.

XXX. And, for the better information of the commiffioners apers, furveyors, pointed to carry this act into execution, and the furveyors, and the inspect, or perfons to be appointed affeffors as aforesaid, with respect to the antake copies of, nual rent or value of all houses or tenements charged by this act, and the better to enable them to perform their duty, be it further enacted by the authority aforefaid, That the faid commiffioners, or any two of them, and the faid furveyors and affeffors, or any one or more of them, or any perfon or perfons authorised by them, or any of them, shall have liberty to inspect, and to take copies of, or extracts from, any book or books kept by any parish officer or officers,

officers, or other person or perfons, of or concerning the rates payable to the poor, or any other publick taxes, rates, or affeffments, in any part of Great Britain within the limits for which they fhall be appointed: and if any person or persons, in whofe Penalty on custody or power any of the faid books shall be, thall refufe or perfons pofneglect to permit the faid inspection, or the copies or extracts feffed of fuch to be made as aforefaid, or to attend the faid commiffioners with rares, who their books, when required fo to do, then, and in every fuch fuch mfpecticafe, every person who fhall fo refufe or neglect thall, for every on, etc. fuch offence, forfeit and pay the fum of forty fhillings.

fhall refufe

XXXI. And be it further enacted by the authority afore- All houses to faid, That no dwelling-house, or other fuch premises as afore- be charged faid therewith occupied, chargeable by this act as aforefaid, fhall the full annual according to be estimated or rated at any less value yearly than that at which value, the fame ftands legally rated and affeffed to the publick rates, taxes, and affeffments, or any of them now fubfifting, where fuch premises are charged by a pound rate, and according to the full annual value thereof relpectively; and when fuch premifes notwithstand. as aforefaid are charged by a pound rate, according to any pro- ing they may portionate part of the real annual value thereof refpectively, the be otherwife fame thall not be estimated or rated, for the purposes of this act, former rates. charged in at less than the full annual value, upon which fuch proportions have been computed and taken as aforefaid.

XXXII. Provided always, and it is hereby further enacted Farm-houses and declared, That no farm-house shall be affeffed or rated as not to be rated. aforefaid for the purpose of raifing the duty herein mentioned,

XXXIII. And, for the better understanding what is hereby meant What shall be as a farm-house, it is further declared, That all houses bona fide deemed a ufed or occupied for the purposes of husbandry only, fhall be farm-houfe. deemed and taken to be farm-houses, and no other.

XXXIV. Provided always, That no fuch farm-houfe, which Certain farmshall be occupied by the owner thereof, fhall be intitled to fuch nouses liable exemption, which thall be valued under this act at more than to be rated. ten pounds per annum, diftinct from the land therewith occupied.

not to be rat

XXXV. Provided always, and be it further enacted by the Hofpitals, etc. authority forefaid, That nothing herein contained thall extend, . or be construed to extend, to charge or make liable any hofpital, or house provided for the reception and relief of poor perfons, to the payment of the rate or duty to be laid by virtue of

this act.

houses not to

XXXVI. And be it further enacted by the authority afore- Occupiers of faid, That no occupier or occupiers of any dwelling-houfe or be affeffed to houses, in any parish or place, thall be charged or affeffed to the the poor's poor's rate or highway duty for or in refpect of any rates or duties rate or highimposed and made payable by this act; but that fuch owners way duty, for and occupiers fhall continue to be rated and affeffed to the poor's any rates imposed by this rate and highway duty in such manner as they were rated and act. affeffed to the faid rates and highway duty respectively at the time of the paffing of this act; any thing herein contained to the contrary notwithstanding.

XXXVII. And be it further enacted by the authority afore- Payment of

D 3

faid, the rates not