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mate and ascertain, according to the best of their skill and judge- occupied ment, the full and just yearly rent, which every such dwelling- ^^j-^i^1 house, with the household offices therewith occupied and hereby MvUo'afoss'charged as aforesaid, within the limits and places for which they them aceuidare to act, is really and bona fide worth to be let; and do and ing-y: shall make an assessment in writing of six-pence in the pound, All those of according to such estimate or valuation, upon the occupier or 5*- •"' year occupiers of every such dwelling-house, together with other the ^6 (Tm^he'" premises as aforesaid therewith occupied, of the yearly value of pound; five pounds and upwards, and under the yearly rent of fifty, pounds, in respect thereof; and of one milling in the pound, and all those according to such estimate or valuation, upon the occupier or.ofJ a year occupiers of every such dwelling-house, together with other the TM .s^the* premises as aforesaid therewith occupied, of the yearly value of pound, fifty pounds and upwards, in respect thereof: and do and (hall, Assessors to by writing under their respective hands, certify the number of certify to the houses, and other the premises together with each of such houses commssioners occupied respectively, charged by this act, within the limits of fjQuse^'^h0^ such places as aforesaid, together with the rents estimated and the Names of ascertained as aforesaid for or in respect of the same respectively; the occupiers, and the names of the several occupiers or inhabitants thereof re- the sums spectively; and the several sums of money charged on and pay- charged-oa able by them, for or in respect of the same, by virtue of this act; tnem> etc* and likewise do and shall, on or before the tenth day of September in the present year, and in all future years on or before the twenty-fourth day of June in every year, deliver the certificates or assessments, to be made by them respectively as aforesaid, unto the said commissioners, or any two or more of "them. t .

XVIII. And be it further enacted by the authority aforesaid, Comm,ssi(>That the said commissioners, to whom such assessments (hall be alignments 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 same respectively, or as soon after as conveniently may be, set their hands to the said respective assessments, and to such surcharge or surcharges as (hall or may have been made in the mean time, either by the fame assessors, or by such surveyor or surveyors as is or are herein-after mentioned, testifying their allowance of the fame ; and shall likewise nominate and appoint two and to appoint of the persons named in each of such assessments to be collectors, ^J.. eac^ chvior any other two such persons as they shall think able and re- s1Cm, sponsible, for the respective divisions and places for which they (hall be so presented, and (hall forthwith deliver, or cause to be delivered, such assessments so by them allowed of, unto the re- to whom the spective persons by them nominated to be collectors for each ^ afl\ssyear respectively, who are hereby enjoined and required to col- ^;n^r^51e^ 'lect and pay the duties hereby assessed, and to give acquittances 1V ' \ for the fame ; for whose paying unto the receiver-general now appointed, or for the time being to be appointed by his Majesty, or by the commissioners of the treasury, or any three or more of them now being, or the high treasurer or the commissioners of the treasury for the time being, in manner hereby directed, such Vol,-XXXII. * D money

Directions for appointing assessors, etc. in privileged places.

money as they {hall be charged withal, the parish or place for which they are so employed (hall be answerable.

XIX. And be it further enacted, That in all privileged and other places being extraparochial, and not within the constablewicks or precincts of the respective assessors to be appointed by virtue of this act, the said commissioners, or any three or more of them, shall, and they are hereby required to nominate and appoint two fit persons living in or near the said privileged or other places as aforesaid, to be assessors for the said places, and to make and return their said assessments in like manner as by this act is appointed in any parish, tything, or place; and also 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 sums of money payable by this act.

XX. And be it further enacted by the authority aforesaid, That the said commissioners, or any three or more of them* shall, and they are hereby authorised and required strictly to

whTch fhaUbe Peru^e tne certificates or assessments, which by this act are bedelivtrtd to fore directed to be annually delivered to them, and also to ex_amine the assessors and prefentors thereof; and if the said commissioners, or any three of them, within their several limits or divisions, shall, at the time of the delivery of such certificates or assessments, or within ten days after, have certain knowledge or cause to suspect that any house, or other premises as aforesaid therewith occupied, which ought to be charged by this act, is or are omitted ir^such certificates; or that any house, or other such premises, is or are undercharged, or not duly charged according to the directions of this acs; the said commissioners, or any three or more of them, shall have power to summon the person or persons occupying such house or tenement to appear before them at a day and place to be prefixed, of which three days notice at least (hall be given; and if any person or persons summoned shall neglect to appear, the said commissioners may . proceed to amend such assessments, and to charge such occupier with such rate as shall appear reasonable from the evidence before them ; and moreover the said commissioners to whom such certificates or assessments shall be delivered, or any three of them, or any other three commissioners of the respective counties, (hires, or stewartries, where such assessments (hall be made, (hall have power, and are hereby required by all lawful ways and means, to examine and enquire into and concerning the annual value of any house, and other such premises as aforesaid therewith occupied, charged in or by any such assessment, or which (hall have been omitted to be charged therein, and thereupon to enlarge, alter, abate, or diminish, the said assessments, so to be delivered to such commissioners, to the end that such duty may be set and imposed upon every such house or tenement according to the true intent and meaning of this act ; and the said commissioners, or any three or more of them, (hall, after such perusal and .examination thereof, set their hands to<he

said

Commissioners required to peruse the certificates, etc

them, and to examine the assessors, etc.

and if they suspect that any house is omitted or undercharged, they may summon the occupier to appear before them.

How commissioners are to act if the persons summoned do not appear, etc.

said respective assessments, and to such surcharge or surcharges as shall or may have been made thereto in the mean time, testifying their allowance of the fame.

XXL And be it further enacted by the aathority aforesaid, Duplicates of That the said commissioners, or any two or more of them, shall, ^be^mad6"^ from time to time yearly, cause true duplicates of such assess- 0°t eetTMa e ments as aforesaid to be made out, delivered, and transmitted, > in such and the same manner, and at like times, as is directed by the aforesaid acts, or any of them, with respect to the duplicates of the assessments therein mentioned.

XXII. Provided always, That in the said duplicates to be wh,"ch <h?l{ transmitted to the receivers-general, and to the King's remem- numbeVof brancer, the number of houses (hall be inserted, as well as the bouses, 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 assessors the duties« for the first year's assessment, at three-pence each house, and for

the information'8of the proper officers who are to allow the fame in the receiver's accounts.

XXIII. And be-it further enacted by the authority aforesaid,

That all and every surveyor and surveyors appointed and to be afcflments"6 appointed, under or by virrue of the said several acts herein- and amend before mentioned, or any of them, for the rates and duties there- them? before , by imposed, shall be, and he and they is and are hereby impow- ^etyhaer^n^ ered to inspect, examine, and supervise, the assessments to be missionersY made in or for any such parish or place as aforesaid, before the Commissioners (hall have signed and allowed the fame, and to alter and amend any such assessment or assessments, if he or they (hall fee just cause for so doing; and every persoi!, in whose custody any such certificate or assessment sliall be, is hereby required, upon the request of any such surveyor or surveyors as aforesaid, to produce the same : and if any such surveyor or surveyors And if they (hall, after any such assessment or assessments sliall be so respec* ^Xons^s tively made out, signed, and allowed as aforesaid, find or disco- ^the assess* ver, upon his or their survey, that any houses, and other pre- ments are mifes as aforesaid therewith respectively occupied, which should signed, they and ought to be charged with the duties hereby granted, shall a^e to certlty have been omitted to be charg-ed therewith, or snail have been under-rated, luch lurveyor or surveyors mail certify the fame in lionets, etc.. writing, under his or their hand or hands, by way of surcharge, to any two or more of the said commissioners, on or before the sixteenth day of November next, for the firPc quarterly payment, which (hall be due on the tenth day of Oftoher next, and thenceforward, and in every future year, at the fame times they make their surcharges for the duties on houses and windows, in order to have such omission or under-rate rectified in the said assessment; and the said commissioners are thereupon to cause the same to be rectified, and the duties levied accordingly.

XXIV. And be it further enacted and declared, That if any If any fursurveyor or surveyors (hall omit to make a surcharge or surcharges ^a-rge is

for the first half year, it (hall and may be lawful for the said sur- TiTlthe, J 7 -r^ ■ font hair year*

J) 2 veyor 1

h T^th Vey°r °r survers t0 make a ^rcharge or surcharges for the

whose year.' ^VJzr\ , , . r

AAV. And be it further enacted and declared, That where

inhabited b 3ny house 01311 be divided imo different stories, tenements,

differentfami- ^ands> or landings, and shall be inhabited by two or more per

hes, to pay s°n$ or families, the fame shall nevertheless be subject to, and

tb, duties as (hall in like manner pay, the duties granted by this act, as if

if innabued fuch house or tenement was inhabited by one person or family by one family. onj J f J

Proviso, relat- XXVI. Provided always, That each district, chamber, or mgtocolleges, 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. Each apart- XXVII. And be it likewise enacted and declared by the auinns of^courr tri0r^y aforesaid, That every chamber or apartment, in any of to be deemed tne mns °f court or chancery, being severally in the tenure or an entire occupation of any person or persons, (hall be subject to the duties house. granted by this act, as if the fame were an entire house.

Where infants XXVIIL And be it further enacted by the authority aforeare chargeable said, That where any person or persons chargeable with the ticsVhtf ^ut'es nereky granted as aforesaid, or either of them, shall be to be pæ/by un<^er tne age °f twenty-one years, in every such case the patheir parents rents, guardians, and tutors, of such infants respectively, upon or guardians, default of payment by such infants, (hall be, and are hereby made liable to, and charged with, the payments which such infants ought to have made; and if such parents, guardians, or tutors, shall neglect to refuse to pay as aforesaid, it (hall and may be lawful to proceed against them in like manner as against any other person or persons making default of payment as herein-before is mentioned: and all parents, guardians, and tutors, making payment as aforesaid, shall be allowed all and every sum and sums paid for such infants, in his, her, or their accounts.

His Majesty, XXIX. Provided nevertheless, That this act, or any thing and the royal herein contained, (hall not extend, or be construed to extend, lia^e^o"0! t0 c^arge w*tn tne duties hereby granted as aforesaid, or either the duties^ of them, any house, or other such premises as aforesaid therewith occupied, in the possession or occupation of his Majesty, or nor foreign any of the royal family; or to subject or charge any ambassador ministers. Cr foreign minister residing in the kingdom of Great Britain, to

or with the payment of the said duties, or either of them. Commission- XXX. And, for the better information of the commissioners apers, iurveyors, p0\ntea\ to carry this aft into execution, and the surveyors, and the inf ect3 or persons to be appointed assessors as aforesaid, with respefl to the antake copies of, nual rent or value of all houses or tenements charged by this aft, and parish rates, the better to enable them to perform their duty, be it further enacted etc. by tjie authority aforesaid, That the said commissioners, or any

two of them, and the said surveyors and assessors, or any one or more of them, or any person or persons 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 pariih officer or

officers, officers, or other person or persons, of or concerning the rates payable to the poor, or any other publick taxes, rates, or assessments, in any part of Great Britain within the limits for which they (hall be appointed : and if any person or persons, in whose Penalty on custody or power any of the said books shall be, shall refuse or peisom pofneglect to permit the said inspection, or the copies or extracts sessc;d of such to be made as aforesaid, or to attend the said commissioners with refuse their books, when required so to do, then, and in every such such mspecticase, every person who (hall so refuse or neglect (hall, for every on, etc. such offence, forfeit and pay the sum of forty shillings.

XXXI. And be it further enacted by the authority afore- AU houses to said, That no dwelling-house, or other such premises as afore- accord In ^to said therewith occupied, chargeable by this act as aforesaid, shall rhe^llannual be estimated or rated at any less value yearly than that at which value, the fame stands legally rated and assessed to the publick rates, taxes, and assessments, or any of them now subsisting, where such premises are charged by a pound rate, and according to the full annual value thereof respectively; and when such premises notwithstand. as aforesaid are charged by a pound rate, according to any pro- ing they may portionate part of the real annual value thereof respectively, the be otherwise same shall not be estimated or rated, for the purposes of this act, f^^rates at less than the full annual value, upon which such proportions have been computed and taken as aforesaid.

XXXII. Provided always, and it is hereby further enacted Farm-houses and declared, That no farm-house shall be assessed or rated as nottoberated, aforesaid for the purpose of raising the duty herein mentioned,

XXXIII. " And, for the better understanding what is hereby meant What (ball be as a farm-house, it is further declared, That all houses bona fide deemed a used or occupied for the purposes of husbandry only, shall be farm-hc'ule* deemed and taken to be farm-houses, and no other.

XXXIV. Provided always, That no such farm-house, which Certain farm(hall be occupied by the owner thereof, mall be intitied to such nouses liable exemption, which (hall be valued under this act at more than t0 be ratedten pounds per annum, distinct from the land therewith occupied.

XXXV. Provided always, and be it further enacted by the Hospitals, etc. authority .forefaid, That nothing herein contained (hall extend, *TM to be rat~ or be construed to extend, to charge or make liable any hospital, or house provided for the reception and relief of poor persons, to the payment of the rate or duty to be laid by virtue of

this act.

. XXXVI. And'be it further enacted by the authority afore- Occupiers of said, That no occupier or occupiers of any dwelling-house or bea'Sdto houses, in any pariih or place, (hall be charged or assessed to the tne p00r>s poor's rate or highway duty for or in respect of any rates or duties rate or highimposed and made payable by this act; but that such owners way duty, for

and occupiers (hall continue to be rated and assessed to the poor's an^ *iaJe!\\m~ 111 1 • r 1 1 . j J posed by this

rate and highway duty m such manner as they were rated and

assessed to the said rates and highway duty respectively at the

time of the passing 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 'laid, the ratts not

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