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hour, for every single offence; and for any onmber of offences, whereof he is convicted at the same time, two hours,

S. 5. Limitation of And no person shall be prosecuted or troubled for any prosecutions. offence against this statute, unless the same be proved or

prosecuted within eight days after the offence committed.

$. 12. Penalty on juis- And if auy justice of prace, mayor or other chief magistrate tices neglecting of any town corporate, shall wilfully omit the performance of their duty.

his duty in the execution of this act, he shall forseit 5l. one moiety to the informer, and the other moiety to the use of the poor the parish wherein he resides; to be recovered in any court

of record at Westminster. The like in re

And if any constable, petty constable, tythingman, or other spect to corista- peace officer, shall wilfully omit the performance of his day bles.

in the execution of this act, and be convicted by the ord of one witness, before any justice

peace, or before the i mayor or other chief magistrate of any town corporate, shall forfcit 40s. to be levied by distress and sale of goods by a warrant of such justice or chief magistrate'; and to disposed of, one moiety to the use of the informer, and other to the use of the poor of the parish where such offee is committed; and in case such offender have not sufficie goods whereon to levy the penalty, it shall be lawful to mit such offender to the house of correction, to be kept hard labour for one month.

s. 7. Act to be read

This act shall be publicly read four times in the year, in in churches.

parishes, churches and public chapels, by the parson, vicat,
curate, immediately after morning or evening prayer, on
Sundays, viz. the Sunday next after the 25th of March,
of June, 29th of Sept. and 25th of Dec.; or in case
service be not performed in any such church or chapel on
of the Sundays before mentioned, then upon the first Sunday
any of the said quarterly days on which divide service is perto
ed, under pain of forfeiting 51. for every neglect; to be
by distress and sale of the offender's goods, by warrant of

justice or other chief magistrate, S. 13. The offence This offence is also punishable in the ecclesiastical con punishable also for by the canons of the church, if any offend their brethre in the ecclesi. asticel courts.

swearing, the churchwardeys shall present them, and soch torious offender shall not be admitted to the holy comme till they be reformed. Can. 109.

Sweets. See Excise.

Tanners. See Excise Leather), MANUFACTU

(Leather) and Mai FACTURERS,

TAXES.

UNDER this title it is intended to treat of the authority, and

practice of justic:s of the peace, cominissioners, assessors, sur. terurs, collectors, and other officers, empowered to carry the several acts, relative to the duties under the management of La commissioners, for the affairs of taxes into execution in the following order,

I. The assessed tires

II. The land tax.

III. The duty on offices and pensions,
Ir. The property tax.

1. The assessed tares.

charge.

& Tables of the duties. 1. What persons shall, be commissioners for managing the ressed lares, und herein of their generul authority. B. The first meeting of the commissioners, to appoint the Pective subdivisions, and issue precepts for the appearance of Resors. . The second meeting, to appoint assessors, and deliver

The manner of making the assessments ; and herein of the hority of the surveyors and inspectors. 1. The third meeting, to sign the ussessment and warrant to lace. i The fourth meeting, and herein of the hearing and de. sining of uppeals. 2. How the rates shall be collected, and by the collectors

oder to the receiver general. 1. Receiver general to pay the money into the cxchequer.

Transmitting duplicates of the assessments into the exche. P. li. Indemnity of officers doing their duty, and herein of their sishment for misbehaviour. . i. Recovery of the penalties. 1.si. General clauses not reduceable to any distinct head,

1. Tables of the duties.

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Of what the

The assessed taxes under the stat, 43 Geo. 3. C. 161.6 assessed luxes consist of the following duties, viz. Ist. The duties on win.

•dows or lights.—2dly, The duties on houses.—3dly, The du

ties on servants,' of which there are four classes.-fehly, • The duties on and in respect of carriages' of which there are six classes, including the duties payable by coach makers

, and on carriages inade or sold, and persons selling any carriages by auction, or on commission---5thly, The duties on horses kept \ for riding or drawing carriages, 'ur which there are three classes

, --6thly, the duties on other horses, and ou mules,' and which are divided into two classes...7thly, The duties on dogs.'8thly, “The duties payable by horse-dealers.' 9thlygs The dua • tics on persons in respect of hair powder worn by them." 10thly and lastly, The duties payable by persons in resped

of any armorial bearing or ensign used or worn by them.' Commence. AND IT IS ENACTED by the said stat. 43 Geo, 3. c. 161, " tag ment of the from and after the 5th of April, 1801, throughout England new dulie's.

Wales, and 'Berrcick-upon-T'iceed; and from and after the of May, 1804, throughout Scotland, there shall be assesse raised, levied, collected, and paid, the several duties set forth the several schelules to the act annexed ; which schedules, the rules and exemptions therein, shall be deemed a part of act." s.l.

All the duties hereby granted in England, Il'ales and Ber upon-Tweed shall be assessed and collected under the read tions of the act 43 (seo. 3. c. 99, + and all the powers, aule ties, methods, rules, directions, penalties, forfeitures, clase matters, and things contained in the said act, shall be pot exccution as fully as if the same were re-enacted in the of this act ; and all the regulations of the said act shal taken to refer to this act, as if the same had been speci enacted therein." s. 5,

* The above stat. 43 Geo. 3. C,161. is intitled . an act for te sing the several duties, under the mapagenient of the commiss * for the atinirs of taxes, and granting new duties in lieu thereuk * granting new duties in certain cases therein mentioned; for

ing the duties of excise en licences, and or carriages constructa • Cach makcis, and granting new duries thereon, under the map

went of the said commissioners for the affairs of taxes, and alsa * duties on persons seiling carriages by auction, or on con ssion.!

+ The duties in Scotland are to be assessed and collected, acca to the local regulations, contained in another act of 43 Geo. 3. «« relating to the mange meni of ihe assessed lase in that part unitcu hiogdum.

The several schedules, annexe: to this act, contain the fol. lowing tables, of the respective duties before mentioned :

Upon the tkole of which, by 46 Geo. 3. c. 78, there shall be paid an additional rate or duty after the rate of 101. per centum.

1.-1Vinlows or lights.

A schedule (A) of the duties made payable for every dwel. Duties on ling-house, within and throughout Great Britain, according to windows, the number of windows or lights in each,

Muinber of Windows according to which the duching bouse shall be charged.

Duties to be charg-
ed for windows in

every dwelling
house in England,

Duties to be charg

ed for windows
in every dwelling
bouse in Scotland.

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Not more than six win'dows, (except in such houses whieh shall be worth 56. by the year and shall be charged to the duty in sche. dule (B), according

to the rent thereof) Not more than six win. dows, if of the value before mentioned, and charged to the said dity 7 windows S 9 10 11 12

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9. All dwelling rooms, in any hall or office whatever, charge ed with payment of any other taxes or parish rates, shall be subject to the doties, and shall be charged as dwelling houses ; and the persons, bodies politic or corporate, or company, to whom the same shall belong, shall be charged as the occupiers

. 10. When a partition or division between two or more win. dows fixed in one frame, is of the breadth of twelve inches, the window on each side shall be charged as a distinct window,

11. Every window, extended so far as to give light into more rooms, landings, or stories, than one, shall be charged as so many separate windows.

12. Every window including the framc, partitions, and devi. sions thereof, which ,by due admeasurement of the whole space on the aperture of the wall of the building, on the outside of such window shall exceed in heighth twelve feet : or in breadta four feet ninc inches, not being less than three fect six inches in height, shall be charged as two windows, except such as shall have been made of greater dimensions, prior to the 5th of April 1785, except also the windows in shops, workshops, and ware houses, and except the windows in the public room of any house liceuced to sell liquors by retail, used for the entertan ment of guests; and the windows ia farm-houses, exempel from the duties in schedule (B), or in any dwelling house 29 chargeable to the duties mentioned in the said schedule.

15. Where any dwelling house shall be divided into differee tenements, being distinct properties, every such tenement shal be subject to the same duties, as if the same were an entir house, to be paid by the occupiers; but every such teneriat in England, Wales, or Berwick upon-Treed, which shall contain more than seven windows, shall be charged at the of three shillings for every window, and in Scotland two lings and sixpence for every window.

on windows,

Exemptions from the said duties,

Case 1. Any house belonging to his majesty, or any Exemptious

the royal family, and every public office, for which the day from the duties

heretofore payable have been paid by his majesty, or out of public revenue.

• Case 2. Any hospital, charity school, or house provie for the reception and relief of poor persuns, except snch apa ments therein as are occupied by the officers or servants they of,

Case 3. The windows in any room licensed for divi worship, and used for no other purpose.

But every such hospital, charity school, house for the ception and relief of poor persons, or room licenced as a pel, shall be brought into charge, and shall be stated on assessments as such ; and on proof of the fact before the com missioners by the assessors, the commissioners may dischart such hospital, charity school, house for poor persons; and red

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