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tointitleany said, That the payment of any of the rates and duties granted settlement-1 ^ ^ an^ occuPier or occupiers of any dwelling-house

or houses in any parish or place, shall not intitle the person or persons, ib paying such rates or duties, to a legal settlement in such parish or place, What houses XXXVIII. And be it further enacted and declared, That no shall be deem- houses shall, within the intention of this act, be deemed or taken ed habitable, to be inhabited houses, except the fame shall be inhabited by the

owner, or by a tenant renting the same. Persons over- XXXIX. And be it further enacted by the authority aforer^dt6mt?y ap_ soid, That if any person or persons shall think himself, herself, commission- °r tnesn^ves respectively overcharged or over-rated, by any ers. assessment, charge, or surcharge, to be made by virtue or in pur

suance of this act, it snail be lawful for him, her, or them respectively, to appeal to the said commissioners; and that the said commissioners, or any three or more of them, shall, and they are JTn^ appea1s hereby required to hear and determine all such appeals ; and that ■ be heard, all such appeals for the first q-uarter shall be heard and determined between the tenth day of December > one thousand seven hundred and seventy-eight, and the fourth day of January, one thousand seven hundred and seventy-nine; and all future appeals on the days appointed, and in the manner directed, in the several acts herein-before mentioned with respect to the rates and duties thereby granted. Commission- XL. And be it further enacted^ by the authority aforesaid, ers, on hearing That the said commissioners, or any of them, shall not, upon no^t^rnaLe nearm§ °^ anY aPPea^ make any abatement or defalcation any abate- 'n tne cnarge or surcharge made upon any person by such assessment in the ment as aforesaid, or the surcharge of any such surveyor or (braise Asm en t, etc. veyors as aforesaid ; but the fame stiall stand good, and remain nTade^^oath6 ?art °^ r*ie armua* assessment, unless it shall then appear to the 'said commissioners, by examination of the circumstances of the cafe upon oarh, that-such person hath been overrated in and by such assessment or surcharge; in which cases the said commissioners are hereby authorised and impowered, upon every such appeal, to abate or diminish any such assessment to be made as aforesaid, in such manner as they (hall think proper, and agreeable to the true intent and meaning of this act: and every person intending to appeal to the said commissioners (hall, and is hereby required to give, at the least, ten days notice thereof to any assessor 6r assessors, surveyor or surveyors, of the parish or place wherein such person is assessed, of such intention to appeal, and such assessor or assessors, surveyor or surveyors, may then and there attend to justify the said assessment and surcharge; and such assessor and assessors, surveyor and surveyors, and appellant, shall have full and free liberty to be present during all the time of hearing such appeals, and of the said commissioners determining the fame.

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

them

that theappel lant is overrated.

Person? intending to ap pea1, ate to give 10 days jio'ice to the afsesiors, etc.

Determination of i he commissioners to be final:

them- then present on the day or days by them appointed for

hearing of appeals, (hall be final, except as is herein-after di- except, etc.

rected.

XLII. And be it further enacted by the authority aforesaid, Pe[sons .d'ssaTivat if any such assessor or assessors, surveyor or surveyors, or ^fefjnadon the persons so appealing in that part of Great Britain called 0f the comEngland, or in Wales, or in Berwick upon Tweedy shall miffioners apprehend the determination made by the said commissi- may>in En.goners to be contrary to the true intent and meaning of this act, lande°[^^1' and mall then declare himself or herself dissatisfied with such de- Jf^he justices termination, it shall and may be lawful to and for such assessor of the court of or assessors, surveyor or surveyors, or appellant respectively, to King's Bench, require the said commissioners to state specially, and to sign the etc* case upon which the question arose, together with their determination thereupon; which case the said commissioners, or the major part of them then present, are hereby required to state and sign accordingly, and to cause the same to be delivered to the party making such request as aforesaid, to be by him or her transmitted to one of the justices of the court of Kings 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 case so transmitted, with his opinion thereupon subscribed thereto; according to which opinion fb certified, the assessment which shall have been the cause of such appeal (hall be altered or confirmed : and that if such assessor or assessors, surveyor or survey- and in Scotors, or the person so appealing, in that part of Great Britain land to onc °f called Scotland, (hall apprehend the determination made by the ^he courtSoff said commissioners to be contrary to the true intent and meaning fe{flon or of this act, and sliall then declare himself or herself dissatisfied baions of exwit h such determination, it mall and may be lawful to and for chequer theie. such surveyor or person dissatisfied respectively, to require the said commissioners, or the major part of them then present, to state specially and sign the case upon which the question arose, together .with their determination the; eupon; which case the said commissioners are hereby required to state and sign accordingly, and to cause the same to be delivered to the party making luch request as aforesaid, to be by him or her transmitted to one of the judges of the court of session, or of the barons of the exchequer in Scotland-, and every such judge and baron is hereby required, with all convenient speed, to return an answer to such case so transmitted, with his opinion thereupon subscribed there- to; according to which opinion so certified, the assessment which mall have been the cause of such appeal (hall be altered or confirmed: provided always, That notwithstanding any such case so transmitted to any of the said justices, judges, or barons, the determination of the said commissioners tha 11 stand with respectto the payments which snail become due precedent to the opinion certified by any such justice, judge, or baron, upon such case.

XLIII. Provided also, and be it further enacted, That no stay No stay of

D 4 of prosecution to be admitted In any suit for recovery of penalties inflicted by this act.

Constables, 'headboroughs,etc. to ai'Iiir in the execution of this act.

Persons sued for executing this act, may plead the general issue,

and recover treble costs.

Preamble.

AfterApril 20, 3778, the following additional duties to be paid on importation of vinesand vinegar into Great Britain:

of prosecution, upon any command, warrant, motion, or order, or direction by nonvult ulterius profequi9 shall be had, made, admitted, received, or allowed, by any court whatsoever, in any suit or proceeding, by action of debt, bill, plaint, or information, or otherwise, for the recovery of all or any of the pains, penalties, or forfeitures, upon arty person or persons by this act inflicted or therein mentioned, for or in order to the conviction or disability of any person offending against this act.

XLIV. Provided always, and be it enacted, That all constables and headboroughs, tithingmen, and other his Majesty's officers, shall, and ate hereby required and enjoined to be respectively aiding and assisting in the execution of this act, and to obey and execute such precepts or warrants as stiall be to them directed in that behalf, by the respective commissioners hereby appointed, or any three or more of them.

XLV. And be it further enacted by the authority aforesaid, That if any person or persons snail at any time or times be sued, molested, or prosecuted, for any thing<by him or them done or executed in pursuance of this act, or of any clause, matter, or thing herein contained, such person or persons (hall 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 pass for the defendant or defendants, or the plaintiff or plaintiffs shall discontinue an action, or suffer a nonpros, or (hall become nonsuited, then such defendant or defendants (hall have treble costs awarded to him or them against such plaintiff or plaintiffs.

CAP. XXVII.

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

Most gracious Sovereign,

WE, your Majesty'$ most dutiful and loyalsubjects, the commons of Great Britain, in parliament assembled, towards raistng, by the most easy means, the necessary supplies to defray your Majesty's public k expences, have freely and voluntarily resolved to give and grant unto your Majesty the several rates, duties, and impositions, hereinafter mentioned -> and do most humbly beseech your Majesty that it may be cnaeledy and be it enacted by the King's most excdlen^Majestv, by and with the advice and consent of the lords spiritual and temporal, and commons, in this present parliament assembled, and by the authority of the same, That, from and aster the twentieth day of Aprils one thousand seven hundred and seventy-eight, over and above all subsidies of tonage and poundage, and all other subsidies, additional duties, and impositions whatsoever, due or payable for all wines and vinegar imported into Great Britain, by any act or acts of parliament now in force, there (hall be raised, levied, collected, and paid unto his Majesty, his heirs and successors (before landing thereof,) the additional impositions, rates, or duties following/without any discount or

dededuction 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 Frmch vinegar, which (ball or vinebe imported into this kingdom, the sum of eight pounds and gar< si. gs. eight (hillings; and so after that rate for any greater or lesser quantity; and also for every ton of all other wines and vinegar and for every imported into this kingdom, the sum of four pounds and four ^her wines shillings ; and so after that rate for any greater or lesser quantity; anci vinegar, the fame to be raised, levied, collected, paid, and recovered, in 4I. 4s. such manner and form, and by such ways, means, and methods, to be levied, and under such penalties and forfeitures (except as to discounts recovered,etc, and drawbacks aforesaid,) as are mentioned and expressed in the ^^Ylac^x ^ act of parliament made and passed in the first year of the reign 1J * a# of his late majesty King James the second, (intituled, An aft for granting his Majesty an imposition upon all tvines and vinegar imported between the twenty-fourth day of June, one thousand fix hundred and eightyfive, 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 said impositions, rates, and duties, upon ali a&s tywhich j • • * J \- 1 J J ^ 1 tne faicl duties

wines and vinegar jmported, were continued and made perpetual; are continued

and all powers, penalties, forfeitures, provisions, articles, and and made perclauses, therein contained, not anyways altered by this act, (hall petuah continue in full force and effect during the Continuance of the said impositions, rates, and duties, hereby granted, and shall be applied, practised, and executed, for the raising, levying, collecting, securing, answering, and paying, the said impositions, 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 said clauses, matters, and things, had been again repeated and reenacted in the body of this present act, any law, custom, or usage, to the contrary in anywise notwithstanding.

II. Provided always, That notsiing in this act contained shall This act not

extend, or be construed to extend, to lay any further duties ^° exten? toJ j I'ii ■ /■ damaged or

upon wines damaged, corrupt, or unmerchantable, and for unmerchant

which the merchants or importers thereof (hall refuse to pay or able wines.

'secure the duties; and which by an act, passed in the twelfth

year of the reign of his late majesty King George the first, (inti*

tuled, An aft for the improvement of his Majesty s revenues of tii~

floms, excise, and inland duties,) are, on such refusal, directed to be

received into the custody of proper officers of the customs, to be

publickly sold, in order to be distilled into brandy, or to be

made into vinegar.

III. And it is hereby enacted by the authority aforesaid, That The duties to the said impositions, rates, and duties, by this act granted, shall, beunderthe from time to time, be under the management and direction of ^Jatnj^ment the respective commissioners of his Majesty's customs, and their niim^nerrof officers for the time being, and shall be paid intq the hands of the customs, the receiver-general of the customs in England for the time being; and such receiver-general (ball weekly, to wit, on Wednef- and to be paid day in every week, if it be not an hqly-day, and if it be, then on weekly into the next day after that is not an holy-day3 answer and pay all the eKchc

thequer#

the monies arising by the said additional impositions, rates, and duties, (the necessary charges of raising, collecting, and answering the fame, only excepted,) into the receipt of his Majesty's exchequer, distinct and apart from all other monies which such receiver-general (hall receive for the use of his Majesty, his heirs and successors, for the uses and purposes in this act mentioned. A book to be IV. And be it further enacted by the authority aforesaid, kept in the That there ihall be provided and kept, in the office os the audifice^in which t0r °^ ^e ^ rece'1Pt °* exchequer, a book or books, in which shall be enter- a^ t^ie monies arising from the said several rates and duties, and edallthemo- paid into the said receipt as aforesaid, shall be entered separate nies arising and apart from all other monies paid and payable to his Majeduties*-6 ^ ^eirs anc* successors, upon any account whatsoever; and * . the said money, so paid into the said "receipt of exchequer as shall br^ri a^ore^aid5 ^a^5 together with such other rates, duties, and reveed towards "nues, as (hall be granted by any act or acts of this session of payment of parliament for this purpose, be a fund for the payment of the the annuities several annuities, and all such other charges and expences as are foTter^l^of6 Erected to De Pa^ anc* paYahle pursuant to an act of this pret his session ° *~ent ^ffi°n °f parliament, (intituled, An aft for raising a certain

sum of money by way of annuities, and for eftablijbing a lottery.) Drawback of V. Provided always, and it is hereby further enacted by the part of the authority aforesaid, That, upon the exportation of any sort of allowedon6 W'ne (excePt French wines) from this kingdom, to any British exportation of co^onY or plantation in America, as merchandize, the exporter any wine shall be paid ar.d. allowed a drawback of all the before-mentioned (exceptFrench duties paid upon the importation of such w.ne by virtue of this wines) to the act, except the sum of three pounds, thirteen shillings, and six

A°j!~ pence per ton; which drawback or allowance ihall be made in Dies m t\me- v . r , , r , , , . , . ,

ricat luch manner, and under luch rules, regulations, penalties, and

forfeitures, in all respects, as any former drawback or allowance,

payable out of the duties of customs upon the exportation of such

wine, was, could, or might be made before the passing of this

act.

After S*pt 29, VI. ^n^-> for ^e better preventing the clandestine importation of i77g,noSpa-' wines in small casks, and landing the fame in this kingdom without nilh, Form- payment of duties, be it further enacted by the authority aforegueze or faj^ That, from and after the twenty-ninth day of September, shah be 7m-tS> one thousand seven hundred and seventy-eight, no wines of the poited inio growth or produce of any'part of the dominions belonging to the GteatBrit-ain crowns of Spain or Portugal, and that no French wines, shall be in any cask imported or brought into Great Britain in any smaller vessel or hp^iead3 ca^; tJ}an wnat *S commonly called an hog/head, in which such to ' wines have been usually imported, upon forfeiture of all such wines as snail be imported contrary to this act, together with the casks and other package containing the fame, (except as berein-afrer is provided;) and the fame sihal) and may be seized by any officer or officers of his Majesty's customs, and prosecuted in any court of record at Westminster, or in the court of exchequer at Edingburgh respectively \ one moiety of which forfeiture (after deducting the charges of condemnation and sale of such wines)

mi

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