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to intitle any
perfon to a
fettlement.

What houfes

fhall be deem

ed habitable,

Perfons over

peal to the

commiffion

ers.

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faid, That the payment of any of the rates and duties granted by this act by any occupier or occupiers of any dwelling house or houses in any parish or place, fhall not intitle the perfon or perfons, fo paying fuch rates or duties, to a legal fettlement in fuch parish or place,

XXXVIII. And be it further enacted and declared, That no houses thall, within the intention of this act, be deemed or taken to be inhabited houses, except the same shall be inhabited by the owner, or by a tenant renting the fame.

XXXIX. And be it further enacted by the authority aforerated may ap- faid, That if any perfon or perfons fhall think himself, herself, or themselves refpectively overcharged or over-rated, by any affeffment, charge, or furcharge, to be made by virtue or in purfuance of this act, it fhall be lawful for him, her, or them refpectively, to appeal to the faid commiffioners; and that the faid commiffioners, or any three or more of them, thall, and they are When appeals hereby required to hear and determine all fuch appeals; and that shall be heard, all fuch appeals for the first quarter fhall be heard and determined between the tenth day of December, one thousand seven hundred and feventy-eight, and the fourth day of January, one thousand seven hundred and feventy-nine; and all future appeals on the days appointed, and in the manner directed, in the several acts herein-before mentioned with refpect to the rates and duties thereby granted.

Commiffion

ers, on hearing
of appeals,
not to make
any abate-
ment in the

rated.

XL. And be it further enacted by the authority aforefaid, That the faid commiffioners, or any of them, fhall not, upon the hearing of any appeal, make any abatement or defalcation in the charge or furcharge made upon any perfon by fuch affeffment as aforefaid, or the furcharge of any fuch furveyor or furaffelfment, etc. veyors as aforefaid; but the fame fhall ftand good, and remain unless proof be part of the annual affeffment, unless it fhall then appear to the made on oath, faid commiffioners, by examination of the circumftances of the that the appellant is overcase upon oath, that fuch perfon hath been overrated in and by fuch affeffment or furcharge; in which cafes the faid commiffioners are hereby authorised and impowered, upon every such appeal, to abate or diminish any fuch affeffment to be made as aforefaid, in fuch manner as they fhall think proper, and agreeable to the true intent and meaning of this act: and every perfon intending to appeal to the faid commiffioners fhall, and is hereby required to give, at the leaft, ten days notice thereof to any affeffor or affeffors, furveyor or furveyors, of the parish or place wherein such person is affeffed, of fuch intention to appeal, and fuch affeffor or affeffors, furveyor or furveyors, may then and there attend to justify the said affeffment and furcharge; and fuch affeffor and affeffors, furveyor and furveyors, and appellant, fhall have full and free liberty to be prefent during all the time of hearing fuch appeals, and of the faid commiffioners determining

Perfons in

tending to ap

peal, are to

give to days

notice to the
affeflors, etc.

Determina

tion of the
commiffioners
to be final:

the fame.

XLI. And be it further enacted by the authority aforefaid, That all appeals once heard and determined by the faid commiffioners, or any three or more of them, or the major part of

them

them then present on the day or days by them appointed for hearing of appeals, fhall be final, except as is herein-after di- except, etc. rected.

determination

XLII. And be it further enacted by the authority aforefaid, Perfons diffaThat if any fuch affeffor or affeffors, furveyor or furveyors, or tisfied with the the perfons fo appealing in that part of Great Britain called of the comEngland, or in Wales, or in Berwick upon Tweed, fhall miffioners apprehend the determination made by the faid commiffi- may, in Engoners to be contrary to the true intent and meaning of this act, land or Wales, and shall then declare himself or herself diffatisfied with fuch de- of the juftices appeal to one termination, it fhall and may be lawful to and for fuch affeffor of the court of or affeffors, furveyor or furveyors, or appellant refpectively, to King's Bench, require the faid commiffioners to ftate fpecially, and to fign the etc. cafe upon which the queftion arofe, together with their determination thereupon; which cafe the faid commiffioners, or the major part of them then prefent, are hereby required to state and fign accordingly, and to caufe the fame to be delivered to the party making fuch requeft as aforefaid, to be by him or her transmitted to one of the juftices of the court of King's bench or common pleas, or to one of the barons of the court of exchequer for the time being, and every such justice and baron is hereby required, with all convenient speed, to return an answer to such cafe so tranfmitted, with his opinion thereupon fubfcribed thereto; according to which opinion fo certified, the affeffment which shall have been the caufe of fuch appeal thall be altered or confirmed and that if fuch affeffor or affeffors, furveyor or furvey- and in Scotors, or the perfon fo appealing, in that part of Great Britain land to one of called Scotland, thall apprehend the determination made by the the judges of faid commiffioners to be contrary to the true intent and meaning feffion, or of this act, and fhall then declare himself or herself diffatisfied barons of exwith fuch determination, it fhall and may be lawful to and for chequer there. fuch furveyor or perfon diffatisfied refpectively, to require the faid commiffioners, or the major part of them then prefent, to state specially and fign the cafe upon which the question arofe, together with their determination thereupon; which cafe the faid commiffioners are hereby required to ftate and fign accordingly, and to caufe the fame to be delivered to the party making luch request as aforefaid, to be by him or her tranfmitted to one of the judges of the court of feffion, or of the barons of the exchequer in Scotland; and every fuch judge and baron is hereby required, with all convenient fpeed, to return an answer to such case so transmitted, with his opinion thereupon fubfcribed thereto; according to which opinion fo certified, the affeffment which fhall have been the cause of fuch appeal (hall be altered or confirmed: provided always, That notwithstanding any such case fo tranfmitted to any of the faid juftices, judges, or barons, the determination of the faid commiffioners thall ftand with respect to the payments which fhall become due precedent to the opinion certified by any fuch juftice, judge, or baron, upon fuch cafe. XLIII. Provided alfo, and be it further enacted, That no ftay No ftay of of profecution to

D 4

the court of

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any fuit for

recovery of

penalties inficted by this

be admitted in of prosecution, upon any command, warrant, motion, or order, or direction by non vult ulterius profequi, fhall be had, made, admitted, received, or allowed, by any court whatfoever, in any fuit or proceeding, by action of debt, bill, plaint, or information, or otherwife, for the recovery of all or any of the pains, penalties, or forfeitures, upon any perfon or perfons by this act inflicted or therein mentioned, for or in order to the conviction or difability of any perfon offending against this act.

act.

Contables,
headbo-
roughs,etc.
to alhit in the
execution of

this act.

Perfons fued

for executing this act, may

plead the general iffue,

and recover treble cofts.

Preamble.

XLIV. Provided always, and be it enacted, That all conftables and headboroughs, tithingmen, and other his Majesty's officers, fhall, and are hereby required and enjoined to be refpectively aiding and affifting in the execution of this act, and to obey and execute fuch precepts or warrants as fhall be to them directed in that behalf, by the respective commiffioners hereby appointed, or any three or more of them.

XLV. And be it further enacted by the authority aforefaid, That if any perfon or perfons fhall at any time or times be sued, molefted, or profecuted, for any thing by him or them done or executed in pursuance of this act, or of any claufe, matter, or thing herein contained, fuch perfon or perfons fhall and may plead the general issue, and give the special matter in evidence, for his or their defence; and if, upon the trial, a verdict shall pafs for the defendant or defendants, or the plaintiff or plaintiffs thall difcontinue an action, or fuffer a nonpros, or thall become nonfuited, then fuch defendant or defendants fhall have treble cofis awarded to him or them against fuch plaintiff or plaintiffs.

CA P. XXVII.

An alt for granting to his Majesty several additional duties upon wines and vinegar imported into this kingdom.

Moft gracious Sovereign,

W

E, your Majefly's most dutiful and loyal fubjects, the commons of Great Britain, in parliament assembled, towards raising, by the most eafy means, the necessary supplies to defray your Majefly's publick expences, have freely and voluntarily refolved to give and grant unto your Majesty the several rates, duties, and impofitions, hereinafter mentioned; and do most humbly beseech your Majefly that it may be cnacted; and be it enacted by the King's most excellent Majesty, by and with the advice and confent of the lords fpiritual and temporal, and commons, in this prefent parliament affemAfter April 20, bled, and by the authority of the fame, That, from and after 1778, the fol- the twentieth day of April, one thoufand feven hundred and Jowing addi- feventy-eight, over and above all fubfidies of tonage and poundto be paid on age, and all other fubfidies, additional duties, and impofitions importation of whatfoever, due or payable for all wines and vinegar imported into Great Britain, by any act or acts of parliament now in force, there thall be raifed, levied, collected, and paid unto his Majefty, Great Britain: his heirs and fucceffors (before landing thereof,) the additional impofitions, rates, or duties following, without any discount or

tional duties

wines and

vinegar into

de

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wine or vine

other wines

deduction inwards whatsoever, or any drawback upon re-exportation afterwards, except as herein-after is provided; that is to viz. for every fay, for every ton of French wine and French vinegar, which shall ton of French be imported into this kingdom, the fum of eight pounds and gar, 81. 8 s. eight fhillings; and fo after that rate for any greater or leffer quantity; and also for every ton of all other wines and vinegar and for every imported into this kingdom, the fum of four pounds and four ton of all fhillings; and fo after that rate for any greater or leffer quantity; and vinegar, the same to be raised, levied, collected, paid, and recovered, in 41. 4s. such manner and form, and by such ways, means, and methods, to be levied, and under fuch penalties and forfeitures (except as to discounts recovered, etc, and drawbacks aforesaid,) as are mentioned and expreffed in the as expressed in A&t i Jac. 2. act of parliament made and paffed in the first year of the reign of his late majefty King James the second, (intituled, An act for granting his Majesty an impofition upon all wines and vinegar imported between the twenty-fourth day of June, one thousand fix hundred and eighty five, and the twenty-fourth day of June, one thousand fix hundred and ninety-three,) or in any other act or acts of parlia- or in any other ment, by which the faid impofitions, rates, and duties, upon all acts by which wines and vinegar imported, were continued and made perpetual; are continued and all powers, penalties, forfeitures, provifions, articles, and and made perclauses, therein contained, not anyways altered by this act, fhall petual. continue in full force and effect during the continuance of the faid impofitions, rates, and duties, hereby granted, and fhall be applied, practised, and executed, for the raising, levying, collecting, fecuring, answering, and paying, the faid impofitions, rates, and duties, according to the true intent and meaning of this act, as fully and effectually, to all intents and purposes, as if the faid clauses, matters, and things, had been again repeated and reenacted in the body of this prefent act, any law, cuftom, or ufage, to the contrary in anywife notwithstanding.

the faid duties

II. Provided always, That nothing in this act contained fhall This act not extend, or be conftrued to extend, to lay any further duties to extend to damaged or upon wines damaged, corrupt, or unmerchantable, and for unmerchantwhich the merchants or importers thereof thall refufe to pay or able wines. fecure the duties; and which by an act, paffed in the twelfth year of the reign of his late majesty King George the firft, (intituled, An act for the improvement of his Majesty's revenues of cùftoms, excife, and inland duties,) are, on fuch refusal, directed to be received into the cuftody of proper officers of the customs, to be publickly fold, in order to be distilled into brandy, or to be made into vinegar.

of the com

III. And it is hereby enacted by the authority aforefaid, That The duties to the faid impofitions, rates, and duties, by this act granted, fhall, be under the from time to time, be under the management and direction of management the respective commiffioners of his Majefty's cuftoms, and their miffioners of officers for the time being, and fhall be paid into the hands of the customs, the receiver-general of the cuftoms in England for the time being; and fuch receiver-general thall weekly, to wit, on Wednef- and to be paid day in every week, if it be not an holy-day, and if it be, then on weekly into the next day after that is not an holy-day, anfwer and pay all the exche

the

quer.

A book to be kept in the auditor's of.

fice, in which

fhall be enter

the monies arifing by the said additional impofitions, rates, and duties, (the neceffary charges of raising, collecting, and anfwering the fame, only excepted,) into the receipt of his Majefty's exchequer, diftinct and apart from all other monies which fuch receiver-general fhall receive for the ufe of his Majefty, his heirs and fucceffors, for the ufes and purposes in this act mentioned. IV. And be it further enacted by the authority aforefaid, That there thall be provided and kept, in the office of the auditor of the faid receipt of exchequer, a book or books, in which all the monies arifing from the faid feveral rates and duties, and paid into the faid receipt as aforefaid, fhall be entered feparate and apart from all other monies paid and payable to his Majefty, his heirs and fucceffors, upon any account whatsoever; and the faid money, fo paid into the faid receipt of exchequer as which monies aforefaid, fhall, together with fuch other rates, duties, and reveshall be applied towards nues, as shall be granted by any act or acts of this feffion of payment of parliament for this purpose, be a fund for the payment of the feveral annuities, and all fuch other charges and expences as are directed to be paid and payable pursuant to an act of this prefent feffion of parliament, (intituled, An act for raising a certain Sum of money by way of annuities, and for establishing a lottery.)

ed all the monies arifing from the new duties ;

the annuities granted by the lottery act of

this feffion.

Drawback of part of the

duties to be allowed on

any wine

V. Provided always, and it is hereby further enacted by the authority aforefaid, That, upon the exportation of any fort of wine (except French wines) from this kingdom, to any British exportation of colony or plantation in America, as merchandize, the exporter fhall be paid and allowed a drawback of all the before-mentioned (exceptFrench-duties paid upon the importation of fuch wine by virtue of this wines) to the act, except the fum of three pounds, thirteen fhillings, and fixpence per ton; which drawback or allowance thall be made in fuch manner, and under fuch rules, regulations, penalties, and forfeitures, in all refpects, as any former drawback or allowance, payable out of the duties of cuftoms upon the exportation of fuch wine, was, could, or might be made before the paffing of this act.

British colo

nies in Ame

rica.

After Sept. 29, 1778, no Spa

mith, Portugueze, or

French wines,

fhall be imported into

Great Britain in any cafk

Jefs than a

hoghead,

VI. And, for the better preventing the clandeftine importation of wines in small cafks, and landing the fame in this kingdom without payment of duties, be it further enacted by the authority aforefaid, That, from and after the twenty-ninth day of September, one thousand seven hundred and feventy-eight, no wines of the growth or produce of any part of the dominions belonging to the crowns of Spain or Portugal, and that no French wines, shall be imported or brought into Great Britain in any fmaller veffel or cafk than what is commonly called an hogshead, in which fuch wines have been ufually imported, upon forfeiture of all fuch wines as fhall be imported contrary to this act, together with the casks and other package containing the fame, (except as herein-after is provided;) and the fame fhall and may be feized by any officer or officers of his Majefty's customs, and profecuted in any court of record at Westminster, or in the court of exchequer at Edingburgh refpectively; one moiety of which forfeiture (after deducting the charges of condemnation and fale of fuch wines)

fhall

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